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Home My WebLink AboutProposed Fiscal Year 2021-22 Operating Budget - securedCITY OF SEAL BEACH, California PROPOSED OPERATING AND CAPITAL IMPROVEMENT BUDGET FISCAL YEAR 2021-2022 O_ V� StAt IFORN`•== Prepared by the Finance Department TABLE OF CONTENTS FY 2021-2022 BUDGET MESSAGE City Council Strategic Goals................................................................. . GENERAL INFORMATION Guide to the Budget......................................................................... 2 Financial and Budget Policies................................................................. 5 BUDGET SUMMARIES Summary of Projected Fund Balance........................................................... 11 Revenue Detail (by account/by fund) - All Funds ................................................... 12 Summary of Appropriations (by department/by category) - All Funds ................................... 21 Summary of Appropriations (by department/by fund) - All Funds ...................................... 23 Summary of Appropriations (by account) - All Funds ............................................... 25 TransfersIn/Out............................................................................ 28 General Fund: General Fund - Fund Balance.............................................................. 29 Personnel Summary ........................................................................ 30 DEPARTMENT BUDGETS CityCouncil............................................................................... 32 CityManager.............................................................................. 35 CityClerk................................................................................. 44 CityAttorney............................................................................... 48 Finance.................................................................................. 51 Non-Departmental.......................................................................... 54 Police.................................................................................... 59 Fire...................................................................................... 84 Community Development..................................................................... 88 PublicWorks.............................................................................. 96 Community Services........................................................................ 130 MarineSafety..............................................................................139 CAPITAL IMPROVEMENT PROGRAM Capital Improvement Projects by Funding Source .................................................. 145 SPECIAL ASSESSMENT DISTRICTS Community Facilities District Funds............................................................. 146 SUCCESSOR AGENCY TO THE SEAL BEACH REDEVELOPMENT AGENCY Successor Agency Funds.................................................................... 154 TO BE PROVIDED AT ADOPTION GUIDE TO THE BUDGET I FY 2021-2022 The annual budget sets forth the resources and appropriations for the fiscal year and provides the legal authority for expenditures and a means for control of city operations throughout the fiscal year. The City Charter requires that a budget for the fiscal year be adopted by June 301h of each year. The budget is a financial plan that serves as a communication tool that encompasses the City's goals, direction and financial resources which shows how taxpayer dollars are being spent. The budget document: • Determines the City programs and services being provided to the community • Details expenditure requirements by City department and program • Details the estimated revenues available to meet expenditure requirements The annual budget demonstrates the City's accountability to its residents, businesses and the community -at -large. BUDGET PROCESS Operating Budget The budget process provides departments the opportunity to justify departmental needs, to propose changes in services, and to recommend revisions in organizational structure and work methods. It also enables the City Manager to review these aspects and make appropriate recommendations to the City Council. The City uses zero -based budgeting for all accounts, programs and departments. Zero -based budgeting is a method of budgeting in which all proposed expenditures must be justified each year. Departments prepare their budget requests in January and February. Each department then meets with the Finance Department and the City Manager to discuss their requests for the coming fiscal year. Subsequent to the meetings with the departments, the Finance Department works in conjunction with the other departments to implement budget balancing measures to establish the level of services to be rendered with the available resources. Capital Improvement Program (CIP) Budget The CIP budget is a 5 -year planning tool that details planned capital projects for the current budget year and the next five years. Capital projects are broken down by category including: beach and pier, building and facilities, parks, sewer, storm drain, streets and transportation and water. Appropriations are only approved by City Council for the current fiscal year. The remaining fiscal years will be approved by City Council during later budgetary cycles. The CIP budget also includes a summary of unfunded projects which are crucial to identifying and planning for the future needs of the City. The goal of the CIP is to effectively manage the City's physical assets by delivering capital projects that meet schedule, stay within budget, and minimize the impact to the public. Preparation of Preliminary Budget and Budget Adoption Once the budget numbers are finalized, the Finance Department prepares the Proposed Operating and Capital Budget document. The City holds a minimum of one study session in May to present the Proposed Operating and Capital Budget to the City Council and provides the opportunity for the community to comment. The Finance Department incorporates any changes requested by City Council in a revised Proposed Operating and Capital Budget which is presented to City Council for adoption in June. A summarized timeline of the City's budget process is below. December Finance develops salary and benefit cost analysis and revenue projections; Public works be ins an assessment for capital projects January to February Budget kickoff: departments prepare operating and capital budget requests March. to April Budget balancing and development of the Proposed Budget 2 May Proposed Budget t,a June the City Council and Budget Adoption community GUIDE TO THE BUDGET I FY 2021-2022 BASIS OF BUDGETING The modified accrual basis of accounting is used by all General, Special Revenue, Debt Service and Capital Project Funds. This means that revenues are recognized when they become both measurable and available. Measurable means the amount of the transaction can be determined and available means collectible within the current period or soon enough thereafter to be used to pay liabilities of the current period. Expenditures are recorded when liabilities are incurred, except that principal and interest payments on long-term debt are recognized as expenditures when due. The accrual basis of accounting is utilized by all Enterprise and Internal Service Funds. This means that revenues are recorded when earned and that expenses are recorded at the time liabilities are incurred. The City's basis for budgeting is consistent with accounting principles generally accepted in the United States of America and with the City's financial statements as presented in the Comprehensive Annual Financial Report (CAFR) with the following exceptions: • Capital expenditures within the Enterprise Funds and Internal Service Funds are recorded as assets on an accounting basis but are shown as expenditures on a budgetary basis. • Depreciation of capital assets and amortization of various deferred charges are recorded on an accounting basis only. These charges are not reflected in the budget document. • Principal payments on long-term debt within the Enterprise Funds and Internal Service Funds are applied to the outstanding liability on an accounting basis but are shown as expenditures on a budgetary basis. • Continued/carryover appropriations approved by City Council at the beginning of the fiscal year are added to the City's Budget but are not included in the budget document or original budget submission to City Council. NAVIGATING THE BUDGET DOCUMENT The budget is organized into the following sections: Budget Message This section includes the City Manager's Budget Message which is addressed to the City Council. It provides a general overview of the annual operating and capital improvement program budget. It also includes the City Council's Strategic Goals which directs the budget development process. General Information This section includes the city leadership, organizational chart, the guide to the budget, and financial and budget policies. Budaet Summaries This section provides a budget overview of financial analyses such as the beginning and ending fund balances, charts and graphs of revenues and appropriations, revenue details/narratives with historical trends, a summary of appropriations and transfers by different criteria, and a summary of personnel changes by department. This section also includes summarized budgetary information for the General Fund. Department Budgets This section divides the document by department. It starts with the City Council. The reader will find a narrative of the department including objectives, and performance measures. This section also provides the financial data of each department including multi-year comparisons of expenditures sorted in several ways —by program, by funding source and by expenditure category. 3 GUIDE TO THE BUDGET I FY 2021-2022 Capital Improvement Proaram This section provides financial status of the ongoing capital improvement projects which will not be completed prior to the end of the fiscal year, therefore their unspent appropriations will roll over into FY 2021-22. It also includes a summary of the capital improvement projects planned for the year by category and by funding source, and project detail forms that include their descriptions, funding sources, and the estimated cost of each project. This section also includes a five-year capital improvement project schedule and a summary of unfunded projects. Special Assessment Districts This section provides financial information for the Street Lighting Assessment District and the various Community Facility Districts. It also provides a description of geographic area in which the real estate is enhanced due to these restricted funds. Successor Aaenc This section provides a description and calculation of financial information for the dissolved Seal Beach Redevelopment Agency submitted annually to the California Department of Finance for approval in the form of the Recognized Obligation Payment Schedule (ROPS). Appendix This section includes a brief history of the City; miscellaneous statistics (such as date of incorporation, form of government, population, etc.); glossary of budget terms; descriptions of funds and accounts (the funds are listed by fund type: Governmental Funds (includes the General Fund, Special Revenue Funds, Capital Project Funds, and Debt Service Funds); Proprietary Fund; and Internal Service Fund); allocation of all positions within the City; ten year trend; and various statistical data about the City's debt obligations. Cost Recovery Schedule The cost recovery schedule is adopted on an annual basis and sets forth the established fees and charges for goods, services, and facilities provided by the City. 4 FINANCIAL AND BUDGET POLICIES I FY 2021-2022 The City's budget development is shaped by several financial and budget policies. These policies ensure the organization's consistency, transparency and responsibility from year to year. This section identifies some of the financial policies developed by the Director of Finance/Treasurer and City Manager which are used to guide the development of the annual budget. The policies described below are, in most cases, summaries of the City Charter or Council Policy language. This list is not exhaustive and as policies are modified or adopted, they will be incorporated into future budget publications. BALANCED BUDGET AND USE OF ONE-TIME REVENUE The City has adopted a Balanced Budget Fiscal Policy to ensure that the City's budgets are consistent with Government Finance Officers Association (GFOA) recommendations. GFOA recommends that governments adopt a policy that defines a balanced budget, commits to ensuring a balanced budget is maintained to provide the best possible services to taxpayers, and provides disclosure when the City deviates from a balanced budget. The City's policy is to adopt an annual budget that is structurally balanced at an individual fund level. A budget is structurally balanced when ongoing revenues equal ongoing expenditures, and limited duration or one-time revenues are only used for limited duration or one-time costs. This means current operating expenditures are financed with current revenues. When developing a balanced budget, the following elements must be considered: • The City's reserve policies for individual funds (e.g., General Fund, Water and Sewer) must be taken into consideration to achieve or maintain an individual fund's reserve target; • If a structural imbalance occurs or one-time revenues are used, the budget will include a plan to bring revenues and expenditures into structural balance; and • Appropriated revenues may include transfers from fund balances where such fund balance is expected to exist by the end of the fiscal year preceding the year of the adopted budget, and contingent upon meeting the minimum reserve requirements. RESERVE FUND POLICY Background Appropriate reserves are a key attribute of a financially stable organization and are an important component of the City of Seal Beach's (the "City) overall financial health. Strong reserves position an organization to weather significant economic downturns more effectively, manage the consequences of outside agency actions that may result in revenue reductions, and address unexpected emergencies. Establishing a formalized Reserve Policy will serve as the policy framework to enable the City to meet its financial commitments and address unexpected future events in a fiscally prudent manner. The City considered a number of factors when establishing the Reserve Policy (the "Policy"), including the Government Finance Officers Association (GFOA) Best Management Practices, previously established Financial and Budget Policies, as well as the City's current and historical risk profile and financial condition. Purpose The purpose of the Reserve Policy is to build upon the City's established Financial and Budget Policies and to document the City's approach to establishing and maintaining strong General Fund reserves. The guidelines set forth will better enable the City to mitigate various risks, which could result in a shortfall of available money to meet basic services and needs of the City. Examples of risks include natural disasters, such as earthquakes, storms, floods, or unexpected shortfalls in revenue sources, such as property taxes and sales tax. This policy is designed to: 1. Identify funds for which reserves should be established and maintained. 2. Establish target reserve levels and methodology for determining levels. 3. Establish criteria for the use of reserves and mechanisms to replenish reserves. 5 FINANCIAL AND BUDGET POLICIES I FY 2021-2022 Reserve Fund Polic Reserve balances will be reviewed on an annual basis at, or near, the end of the fiscal year to ensure compliance with this Policy. In the event that the reserves exceed the established targets, excess monies can be transferred annually to the Capital Reserve. On an as -needed basis, money from the Capital Reserve can be used to supplement the Disaster/Hazard Mitigation Reserve to cover any shortfalls created by a public emergency or natural disaster. Unassigned General Fund Balance: The City's policy is to maintain an unassigned General Fund balance of a minimum of 20% and a maximum of 25% of operating expenditures to maintain the City's credit worthiness and cash flow requirements. Unassigned fund balance refers to the portion of the fund balance that is not obligated to assigned funds, thus making it available for use as previously identified. The General Fund's unassigned fund balance is maintained to provide for: • Contingencies for unforeseen operating or capital needs. • Economic uncertainties, local disasters, and other financial hardships or downturns in the local or national economy. • Cash flow requirements. The purpose of this reserve is to provide budgetary stabilization and not serve as an alternate funding source for new programs and ongoing operating expenditures. Recommendations to appropriate from the Unassigned General Fund Balance will be brought forward by the City Manager and will require approval by a majority of the City Council. In the event this reserve is reduced below the amount established by this Policy, the City Council shall prepare a plan as promptly as conditions warrant to replenish the balance to the policy level. Committed General Fund Balance: Committed General Fund balance is the obligation of funds due to policy implementation. The City will maintain the following reserve categories of committed general fund balance. Disaster/Hazard Mitiaation Reserve A Disaster/Hazard Mitigation Reserve will be maintained for the purpose of sustaining General Fund operations in the case of a public emergency such as a natural disaster or other unforeseen catastrophic event. The Disaster/Hazard Mitigation Reserve will not be accessed to meet operating shortfalls or to fund new programs or personnel. This reserve may be expended only if an event is declared to be a public emergency by the City Manager and confirmed by a majority vote of the City Council, when such expenditures are necessary to ensure the safety of the City's residents and their property. The target level for this reserve is 10% of the General Fund operating expenditures. Fiscal Policy Reserve The GFOA 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 of regular general fund operating revenues or regular general fund operating expenditures. The City will establish a Fiscal Policy Reserve to mitigate financial and service delivery risk due to unexpected revenue shortfalls or unanticipated critical expenditures. The purpose of this reserve is to provide budgetary stabilization and not serve as an alternative funding source for new programs and ongoing operating expenditures. It is for one-time needs and expenditures identified in the budget and not ongoing structural challenges. The City will aim to maintain a minimum balance in the Fiscal Policy Reserve equal to approximately three months' worth of the City's General Fund operating expenditures. This minimum level will be recalculated each year according to the newly adopted budget and will be increased by the Consumer Price Index (CPI) generally used by the City to adjust contracts. Recommendations to appropriate from the Fiscal Policy Reserve will be brought forward by the City Manager and will require approval by a majority of the City Council. In the event this reserve is reduced below the amount established by this Policy, the City Council shall prepare a plan as promptly as conditions warrant to replenish the balance to the policy level. C. FINANCIAL AND BUDGET POLICIES I FY 2021-2022 Vehicle and Eauioment Replacement Reserve The City will maintain a Vehicle and Equipment Replacement Reserve, set up as an internal service fund, to provide for the timely replacement of vehicles and capital equipment with an individual replacement cost of $15,000 or more. The annual contribution to this reserve will generally be based on the annual use allowance, which is determined based on the estimated life of the vehicle, or equipment and its original purchase cost. The City will endeavor to maintain a minimum amount of $500,000 in this reserve. A minimum of $310,000 of this reserve will be assigned for vehicle replacement and the remainder will be allocated to equipment replacement. Technology Equipment Replacement Reserve As a subset of the Vehicle and Equipment Replacement Reserve, the City will maintain a Technology Equipment Replacement Reserve for the replacement of technological equipment, endeavoring to maintain a minimum amount of $150,000 in this reserve. Capital Reserve The City will strive to maintain a minimum target balance of $5 million in the Capital Reserve. The Capital Reserve will consist of the following two sub -accounts: Capital Improvement Reserve As part of the annual budget process, the City adopts a 5 -year Capital Improvement Plan (CIP) budget. The City will establish a Capital Projects Reserve and will strive to maintain a minimum target balance in that reserve equal to 25% of the 5 -year CIP budget. The City Manager will recommend projects to be funded during the annual budget process. As projects are approved, funds will be appropriated from available revenues, this reserve, or from the Unassigned General Fund balance. Tidelands Improvement Reserve The City will also establish a reserve for the Tidelands Fund. The Tidelands Fund is required by the State of California to account for all revenues and expenditures related to the beach and pier operations in the City (lifeguard, pier and beach operations). The City will establish a minimum target balance for this reserve equal to 25% of the 5 -year CIP budget for the Tidelands Fund. Fund balances and projected improvement projects will be reviewed by staff and the City Council during the presentation and approval of the annual budget. Conclusion Maintaining, regularly updating, and adhering to an appropriately constructed reserve policy is a good business practice recognized by the Government Finance Officers Association, and is among the factors considered by credit rating agencies and the investment community when assessing the credit -worthiness of an organization. The City recognizes that the Reserve Policy is a cornerstone of an organization's fiscal health. As such, an annual review of the Reserve Policy will be performed and any changes to the Reserve Policy will be brought forward for City Council consideration and approval. REVENUE MANAGEMENT The City will strive to maintain a diversified and stable revenue base to protect it from short-term fluctuations in any one revenue source, with a focus on optimizing existing revenue sources and developing potential new revenue sources. Revenue estimates will be based on realistic assumptions and should be estimated conservatively using information provided by the State and other governmental agencies, consultants specializing in their field, historical trends and other relevant information available. 7 FINANCIAL AND BUDGET POLICIES I FY 2021-2022 To the extent possible, revenues are associated with operating programs. Fees and charges for services will be evaluated and adjusted regularly through a documented evaluation and review process. The City's objective in setting fees and charges for services is to achieve and appropriate level of cost recovery for services based on the annual cost and fee study, that are not provided to, or do not benefit, the community at large. User Fee Cost Recovery Goals Fees will be reviewed and updated on an ongoing basis to ensure that they keep pace with changes in the cost -of -living as well as changes in methods or levels of service delivery. User fees are fees for services that are exclusively provided by the City and cannot exceed the cost of the service provided. The City has established a policy for evaluating and setting user fees and cost recovery levels. The full text of the City's User Fee and Cost Recovery Policy is available at the Finance Department's website. EXPENDITURE MANAGEMENT Budaetary Control The level of control exists at the program level. Annual budgets are set at the individual account level by program and fund. Department Heads are responsible for budget monitoring and ensuring the overall program budget is not exceeded. Continued/Carryover Appropriations All unexpended or unencumbered appropriations are cancelled at the end of the fiscal year, except for appropriations for capital projects that are required for the completion of the approved project. Other encumbered funds from the previous fiscal year are carried over to the current fiscal year through a list of continued appropriations. The City has established a review process that allows a department to submit justification the carryover of encumbered funds. Once submitted, the Finance Department reviews the requested carryover to ensure only one-time contracts or purchase orders are rolled over. Only Finance Department approved items are carried over. These continuing appropriations are not included in the budget document. Budget Transfers A budget transfer is a reallocation of funds from one expenditure account to another. Budget transfers do not change the overall budget within a fund. Departments can initiate budget transfers by submitting a request to the Finance Department. After review and concurrence by the Finance Department, the budget transfer request will be sent to the Finance Director for approval. The City Manager is authorized to transfer appropriations within and between programs and departments, as long as such transfers do not increase the adopted annual budget appropriations. Transfer of appropriations between funds and increased appropriations are considered budget amendments and must be authorized by the City Council. City Council approval is required for all transfers from unappropriated fund balances. Budget Amendments After the budget is adopted, it is sometimes necessary to amend the budget or provide for the appropriation or transfer of additional funds. Supplemental appropriations are necessary to provide additional spending authority to meet unexpected events that impact operations or capital projects. If the need for a supplemental appropriation arises, the department will prepare a staff report requesting a supplemental appropriation for City Council consideration. If approved, a budget amendment will be prepared by the Finance Department and entered into the Amended Budget. Mid -Year Budget Review On an annual basis, the Finance Department will provide the City Council with a budget to actual status of revenues and expenditures as of December of each year. This presentation will be provided as soon as practical when the December actual information is available. E:3 FINANCIAL AND BUDGET POLICIES I FY 2021-2022 CAPITAL IMPROVEMENT MANAGEMENT The purpose of the Capital Improvement Plan (CIP) is to systematically plan, schedule, and finance capital projects to ensure cost-effectiveness as well as conformance with established policies. The CIP is a five-year plan organized into the same functional groups used for the operating programs. The CIP will reflect a balance between capital replacement projects that repair, replace, or enhance existing facilities, equipment or infrastructure, and capital facility projects that significantly expand or add to the City's existing fixed assets. Construction projects and equipment purchases (excluding vehicles) whose cost exceeds $10,000 or extend the life of the project or equipment five years or more will be included in the CIP. Minor capital outlays of less than $10,000 will be included with the operating program budgets. Projects and equipment purchases with total costs exceeding $5,000 will be included as part of the City's capital assets for accounting reporting purposes. INVESTMENT POLICY In accordance with the City Charter and under authority granted by the City Council, the Finance Director is designated the responsibilities of the Treasurer and is responsible for investing the unexpended cash in the City Treasury. The City's investment program is managed in conformance with federal, state, and other legal requirements, including California Government Code Sections 16429.1-16429.4, 53600-53609, and 53630-53686. The City's Investment Policy is updated and approved by City Council on an annual basis to ensure the effective and judicious fiscal and investment management of the City's funds. The City's portfolio is designed and managed in a manner that provides a market rate of return consistent with the public trust and the prioritized objectives of safety, liquidity, and yield. The full text of the City's Investment Policy is available at the Finance Department's website. DEBT POLICY The California Constitution requires that long-term debt pledged by the full faith and credit of the City can only be approved by voter referendum. Per State of California statute, the City's debt limit is set at 15% of total adjusted assessed valuation of all real and personal property within the City. This limit applies to debt supported by taxes. The full text of the City's Debt Management Policy is available at the Finance Department's website. The City carries bonded debt secured by specific revenue sources and Lease Revenue Bonds secured by interests in City assets as well as capital leases and loans. The Finance Department actively monitors the City's debt portfolio to ensure that adequate revenues exist to service debt and to identify opportunities to reduce debt service costs. HUMAN RESOURCE MANAGEMENT The budget will fully appropriate the resources needed for authorized full-time positions and part-time positions. All full- time positions must be approved by City Council. Part-time employees will generally augment regular City staffing as extra -help employees, seasonal employees, contract employees, interns, and work-study assistants. The City Manager and Department Heads will encourage the use of part-time rather than full-time employees to meet peak workload requirements, fill interim vacancies, and accomplish tasks where less than full-time, year-round staffing is required. The use of part-time employees by a department must be approved by the City Manager based on the review and recommendation of Human Resources. Independent contractors are not considered City employees. Independent contractors are used for a) Short-term, peak workload assignments to be accomplished through the use of personnel contracted through an outside temporary employment agency (OEA); and b) construction of public works projects and delivery of operating, maintenance or specialized professional services not routinely performed by City Employees. Contract awards will be guided by the City's purchasing policies and procedures. 9 FINANCIAL AND BUDGET POLICIES I FY 2021-2022 OVERHEAD COST ALLOCATION PLAN An overhead cost allocation plan summarizes, in writing, the methods and procedures the City uses to allocate costs to grants and programs. When determining an appropriate base for allocating costs, the City includes the relative benefits received, the materiality of the cost, and the amount of time and cost to perform the allocation. The full schedule of the City's Overhead Cost Allocation Plan is available at the Finance Department's website. A summary of the Position Allocation Plan is included in the Appendix. APPROPRIATION (GANN) LIMIT Proposition 4 or the "Gann Initiative" was passed in November 1979 and Article 13-B was added to the California Constitution. For state and local governments, the initiative mandates that the total annual spending limit for a fiscal year cannot exceed the spending limit for the prior fiscal year. This limitation is adjusted for the change in cost of living and population, except as outlined in the government code. The initiative requires that the City Council establish its spending limit each year by resolution. The Appropriations Limit is calculated by determining appropriations financed by proceeds of taxes in the 1978/79 base year and adjusting the limit each subsequent year for changes in the cost of living and population. This Appropriation Limit is the maximum limit of proceeds from taxes the City may collect or spend each year. Appropriations financed by proceeds of taxes are limited to actual revenues collected if they are lower than the limit. The Appropriations Limit may be amended at any time during the fiscal year to reflect new data. The City's Appropriation Limit Calculation is included in the Appendix ANNUAL REPORTING In accordance with the City Charter, the City will contract for an annual audit by a qualified independent certified public accountant. The City will use generally accepted accounting principles in preparing its annual financial statements, and will strive to meet the requirements of the GFOA's Award for Excellence in Financial Reporting program. The City will issue the audited financial statements within one hundred twenty (120) days after the end of the fiscal year, unless such time shall be extended by City Council. 10 SUMMARY OF PROJECTED FUND BALANCES FUND GENERALFUND General Fund - 001 SPECIAL REVENUE FUNDS Street Lighting Assessment District - 002 Special Projects - 004 Waste Management Act - 005 Supplemental Law Enforcement - 009 Detention Center - 010 State Asset Forfeiture - 011 Air Quality Improvement - 012 Federal Asset Forfeiture - 013 Park Improvement - 016 Tidelands - 034 SB1 RMRA - 039 Gas Tax - 040 Measure M2 - 042 Parking In -Lieu - 048 Traffic Impact - 049 Seal Beach Cable - 050 Community Development Block Grant - 072 Police Grants - 075 Citywide Grants - 080 DEBT SERVICE Pension Obligation Debt Service - 027 Fire Station Debt Service - 028 CAPITAL PROJECT Capital Improvement Projects - 045 PROPRIETARY FUND* Water Operations - 017** Water Capital Improvement - 019** Sewer Operations - 043** Sewer Capital Improvement - 044** INTERNAL SERVICE FUND* Vehicle Replacement - 021 Information Technology Replacement - 602 SPECIAL ASSESSMENT DISTRICTS CFD Landscape Maintenance District 2002-01 - 201 CFD Heron Pointe - Refund 2015 - 206 CFD Pacific Gateway - Refund 2016 - 207 CFD Heron Pointe - 2015 Admin Exp - 208 CFD Pacific Gateway - 2016 Land/Admin - 209 SUCCESSOR AGENCY* Projected Fund Total Proposed Balances Proposed Proposed Proposed Operating July 1. 2021 Revenues Transfers In Revenues Expenditures $ 23,723,000 $ 36,937,400 $ 106,600 $ 37,044,000 $ 35,356,300 $ FY 2021-2022 Proposed Total Projected Fund Capital Proposed Proposed Balances cpenditures Transfers Out Expenditures June 30, 2022 - $ 2,194,100 $ 37,550,400 $ 23,216,600 - 140,600 79,400 220,000 220,000 - - 220,000 - 3,326,000 286,400 - 286,400 397,500 800,000 - 1,197,500 2,414,900 174,000 125,000 - 125,000 299,000 - - 299,000 - 215,000 157,500 - 157,500 135,800 - - 135,800 236,700 3,000 100 - 100 3,000 - - 3,000 100 37,000 30,100 - 30,100 31,000 - - 31,000 36,100 (115,000) 200,100 - 200,100 240,400 - - 240,400 (155,300) 52,000 500 - 500 - - - - 52,500 - 1,723,100 854,800 2,577,900 2,577,900 - - 2,577,900 - 586,000 497,000 - 497,000 - 400,000 - 400,000 683,000 1,409,000 656,800 - 656,800 3,000 100,000 30,000 133,000 1,932,800 703,000 421,900 - 421,900 - 900,000 - 900,000 224,900 176,000 7,200 - 7,200 - - - - 183,200 188,000 2,000 - 2,000 - - - 190,000 439,000 104,000 - 104,000 84,900 - 17,600 102,500 440,500 10,000 180,000 - 180,000 180,000 - - 180,000 10,000 - 109,600 - 109,600 109,600 - - 109,600 - 376,000 - - - 205,000 - - 205,000 171,000 647,000 100 459,900 460,000 460,000 - - 460,000 647,000 60,000 - 750,000 750,000 - 750,000 - 750,000 60,000 20,551,000 5,000,800 - 5,000,800 6,004,400 3,850,000 - 9,854,400 15,697,400 25,192,000 3,017,000 - 3,017,000 1,650,500 3,150,000 - 4,800,500 23,408,500 1,269,000 15,000 - 15,000 - - - - 1,284,000 - - 50,000 50,000 50,000 - - 50,000 - 649,000 195,700 - 195,700 135,200 - 31,400 166,600 678,100 313,000 271,000 - 271,000 250,900 - 15,000 265,900 318,100 745,000 545,600 - 545,600 511,700 - 25,000 536,700 753,900 56,000 - 15,000 15,000 8,100 - 1,600 9,700 61,300 84,000 66,300 25,000 91,300 123,200 - 26,000 149,200 26,100 Retirement Obligation - 304 1,000 - - - 1,000 - - 1,000 - TOTAL ALL FUNDS $ 80,869,000 $ 50,690,800 $ 2,340,700 $ 53,031,500 $ 49,038,400 $ 9,950,000 $ 2,340,700 $ 61,329,100 $ 72,571,400 * These funds are account for on the accrual basis of accounting. Therefore, fund balance includes the value of long-term assets and liabilities. ** As a result of the new utility rates implemented on May 1, 2021, the Water Capital Fund will be consolidated with the Water Operations Fund and the Sewer Capital Fund will be consolidated with the Sewer Operations Fund. 11 REVENUE DETAIL I FY 2021-2022 BY ACCOUNT/BY FUND - ALL FUNDS Revenue Source Amended Estimated Proposed Account Actual Budget Actual Budget Number FY 2019-20 FY 2020-21 FY 2020-21 FY 2021-22 GENERALFUND 001-000-30200 $ 58,309 $ 50,000 $ 50,000 $ 50,000 General Fund - 001 001-000-30210 468,888 400,000 442,000 400,000 Taxes 001-000-30220 150,837 180,000 134,700 150,000 Property Taxes Secured 001-000-30001 $ 8,122,202 $ 8,518,000 $ 8,674,900 $ 8,915,600 Property Taxes Unsecured 001-000-30002 252,464 294,300 294,300 296,300 Homeowners Exemption 001-000-30003 42,537 43,400 41,400 42,300 Secured/Unsecured Prior Year 001-000-30004 49,841 47,000 56,000 57,000 Property Tax - Other 001-000-30005 740,887 425,000 675,000 695,000 Supplemental Tax Secure/Unsecu 001-000-30006 167,765 100,000 133,000 135,000 Prop. Tax -In Lieu VLF 001-000-30009 2,862,852 2,946,000 2,967,700 3,060,300 Property Tax Transfers 001-000-30013 119,514 80,000 170,000 135,000 Sales/Use Tax 001-000-30016 3,898,735 3,670,000 4,000,000 4,271,500 Transactions/Use Tax - Meas. BB 001-000-30019 4,923,324 4,798,000 5,288,000 5,623,000 Public Safety Sales Tax 001-000-30023 286,275 260,000 295,900 291,900 Utility Users Tax 001-000-30015 3,941,877 4,120,000 4,130,000 4,151,000 Transient Occupancy Tax 001-000-30014 1,298,707 1,005,000 775,000 998,000 Electric Franchise Fees 001-000-30100 259,898 260,000 280,900 280,000 Natural Gas Franchise Fees 001-000-30110 39,231 40,000 41,900 40,000 Pipeline Franchise Fees 001-000-30120 68,070 75,000 71,000 71,000 Cable TV Franchise Fees 001-000-30130 485,257 500,000 473,700 475,000 Refuse Franchise Fees 001-051-30140 181,824 184,000 233,300 220,000 Business License Tax 001-000-30215 569,397 520,000 510,000 520,000 Excise Tax 001-000-30011 1,575 200 1,000 1,000 Barrel Tax 001-000-30012 153,882 193,800 135,000 160,000 Total Taxes $ 28,466,114 $ 28,079,700 $ 29,248,000 $ 30,438,900 Licenses and Permits Animal License 001-000-30200 $ 58,309 $ 50,000 $ 50,000 $ 50,000 Building Permits 001-000-30210 468,888 400,000 442,000 400,000 Contractor Licenses 001-000-30220 150,837 180,000 134,700 150,000 Electrical Permits 001-000-30230 26,796 25,000 20,000 20,000 Film Location Permits 001-000-30235 625 1,000 1,000 1,000 Oil Production Licenses 001-000-30240 12,420 12,700 10,300 10,300 Other Permits 001-000-30250 26,809 25,000 20,000 23,000 Plumbing Permits 001-000-30255 36,185 40,000 26,000 30,000 Issuance Permits 001-000-30256 63,406 55,000 75,200 65,000 Parking Permits 001-025-30245 135,178 200,000 130,000 140,000 Total Licenses and Permits $ 979,453 $ 988,700 $ 909,200 $ 889,300 Intergovernmental Motor Vehicle In -lieu 001-000-30500 $ 21,133 $ 10,000 $ 18,300 $ 10,000 Waste Disposal 001-000-30978 76,267 65,000 65,000 65,000 Other Agency Revenues 001-000-30980 113,115 6,200 - - Senior Bus Program - OCTA 001-016-30990 73,193 72,000 70,000 70,000 Other Agency Revenues 001-021-30980 7,293 - - - POST Reimbursement 001-022-30981 4,711 7,000 1,000 5,000 Other Agency Revenues 001-023-30980 1,164 - - - POST Reimbursement 001-023-30981 - 500 - - Inmate Fee from Other Agencies 001-024-30841 286,480 200,000 47,000 - Other Agency Reimbursement 001-024-30980 9,570 6,600 1,000 - Other Agency Revenues 001-051-30980 40,736 - - - Total Intergovernmental $ 633,662 $ 367,300 $ 202,300 $ 150,000 12 REVENUE DETAIL I FY 2021-2022 BY ACCOUNT/BY FUND - ALL FUNDS Revenue Source Amended Estimated Proposed Account Actual Budget Actual Budget Number FY 2019-20 FY 2020-21 FY 2020-21 FY 2021-22 GENERAL FUND, CONTINUED Charges for Services Recreation Service Charges 001-000-30640 $ 2,563 $ 5,000 $ 200 $ 4,000 Reimb. For Miscellaneous Service 001-000-30700 26,486 51,000 300 20,000 Alarm Fees 001-000-30800 43,390 40,000 37,500 40,000 Planning Fees 001-000-30820 30,286 35,000 31,300 30,000 Plan Check Fees 001-000-30825 173,068 215,000 185,000 180,000 Film Location Fees 001-000-30835 3,325 3,500 2,000 3,500 Transportation Permit Fees 001-000-30837 2,895 2,500 1,800 2,000 Bus Shelter Advertising 001-000-30900 48,600 47,600 40,500 43,000 Returned Check Fee 001-000-30935 375 500 400 400 Sale Printed Material 001-000-30945 8,853 10,000 10,000 10,000 Sale Printed Material - CIP only 001-000-30946 - 100 - - Special Events 001-000-30955 3,470 5,000 5,000 5,000 Admin Fee - Constr/Demo 001-000-30961 2,405 5,000 4,500 4,500 Charging Station Revenues 001-000-30992 4,307 4,500 4,000 4,000 Election Fees 001-013-30810 - 300 - - Senior Nutrition Transportation 001-016-30993 6,168 6,300 4,800 4,800 Senior Transport - Thursday Shop 001-016-30994 10,608 - - - Traffic Report - Electronic 001-023-30946 5,294 5,000 7,200 5,500 Reimb. For Miscellaneous Service 001-024-30700 - - 1,600 - Application Fee - Inmate DC 001-024-30801 5,835 5,000 - - Inmate Self Pay 001-024-30842 170,579 261,000 - - Booking Fees 001-024-30843 6,861 10,000 5,000 6,600 Parking Meters 001-025-30430 60,116 85,000 54,000 65,000 Plan Check Code Compliance 001-030-30313 3,869 5,000 2,000 3,000 Plan Check Energy Code Complia 001-030-30314 8,000 8,000 4,000 3,500 Administrative Citation 001-031-30311 800 1,000 500 1,000 Special Services Fee 001-031-30874 5,460 5,000 7,000 6,000 DPW Permit Application Fees 001-042-30801 15,135 10,000 19,400 15,000 Engineering Inspection Fee 001-042-30815 1,350 1,000 500 500 Engineering Plan Check 001-042-30825 41,314 25,000 20,000 20,000 Engineering Permit Fee 001-042-30873 7,123 4,000 2,000 2,000 Street Sweeping Services 001-044-30720 41,750 54,000 54,000 54,000 Tree Trimming Services 001-049-30730 37,974 39,000 39,000 39,000 Reimb. Misc. Services 001-051-30700 26,257 50,000 50,000 55,000 Refuse Services 001-051-30740 1,394,710 1,320,500 1,350,000 1,350,000 Sport Fees 001-071-30650 10,312 13,000 - 13,000 Recreation Facilities Rent 001-072-30600 97,396 120,000 30,000 120,000 Leisure Program Fees 001-072-30610 117,513 190,000 55,000 140,000 Recreation Cleaning Fees 001-072-30690 6,732 9,100 - - Recreation Facilities Rent 001-073-30600 - 300 600 4,000 Rec/Lap Swim Passes 001-073-30620 36,623 60,000 67,000 60,000 Swimming Lessons 001-073-30630 28,100 45,000 39,000 28,000 Swimming Pool Rentals 001-073-30665 2,774 36,000 36,000 35,000 Tennis Center Services 001-074-30645 166,185 185,000 249,400 230,000 Pro Shop Sales 001-074-30646 4,587 10,000 20,000 16,000 Total Charges for Services $ 2,669,448 $ 2,988,200 $ 2,440,500 $ 2,623,300 13 REVENUE DETAIL 001-000-30420 $ 498,898 $ 275,000 $ FY 2021-2022 BY ACCOUNT/BY FUND - ALL FUNDS Unrealized Gain/Loss on Invest 001-000-30423 912,767 - - - Rental of Property Amended Estimated Proposed Revenue Account Actual Budget Actual Budget Source Number FY 2019-20 FY 2020-21 FY 2020-21 FY 2021-22 GENERAL FUND, CONTINUED - Total Use of Money and Property $ 1,719,497 $ 593,400 $ 648,500 $ Fines and Forfeitures 001-000-31660 54,000 54,000 54,000 293,500 Municipal Code Violations 001-000-30310 $ 14,469 $ 10,000 $ 6,000 $ 8,000 Vehicle Code Violations 001-000-30325 104,928 110,000 87,000 80,000 Unclaimed Property 001-000-30963 3,190 500 2,500 500 Parking Citations 001-025-30315 1,116,567 1,100,000 1,350,000 1,300,000 Total Fines and Forfeitures 001-023-30312 $ 1,239,154 $ 1,220,500 $ 1,445,500 $ 1,388,500 Use of Money and Property Interest on Investments 001-000-30420 $ 498,898 $ 275,000 $ 343,500 $ 345,000 Unrealized Gain/Loss on Invest 001-000-30423 912,767 - - - Rental of Property 001-000-30455 81,844 70,000 80,000 80,000 Rental of Telecomm. Property 001-000-30457 225,988 210,000 225,000 225,000 Rental of Property- Ironwood 001-043-30455 - 38,400 - - Total Use of Money and Property $ 1,719,497 $ 593,400 $ 648,500 $ 650,000 Other Revenues Fuel Royalties Cash Over/Short Damaged Property Sale of Surplus Property Miscellaneous Revenue Donated Revenue Liability Insurance Reimb Sewer Overhead Water Overhead Prior Year Revenues Miscellaneous Revenue Subpoena Fee Other Permits Citation Sign Off Vehicle Release Misc. Revenues Misc. Revenues Total Other Revenues: Transfers Transfers In - Operations Total Transfers Total General Fund - 001 001-000-30435 $ 15,654 $ 20,000 $ 5,000 $ 5,000 001-000-30910 (115) - 100 100 001-000-30920 1,088 35,500 50,200 2,500 001-000-30940 4,353 5,000 61,000 5,000 001-000-30960 8,605 10,000 6,000 6,000 001-000-30962 3,000 - - - 001-000-30970 2,814,549 - - - 001-000-31660 54,000 54,000 54,000 293,500 001-000-31662 324,500 324,500 324,500 440,000 001-019-30977 (56,570) - - - 001-021-30960 73 - - 001-022-30701 - 100 400 100 001-023-30250 - 100 - - 001-023-30312 210 300 100 200 001-023-30947 51,020 50,000 37,500 45,000 001-023-30960 3,657 - 100 - 001-072-30960 190 200 - - $ 3,224,214 $ 499,700 $ 538,900 $ 797,400 001-000-31502 $ 642,245 $ 110,528 $ 108,000 $ 106,600 $ 642,245 $ 110,528 $ 108,000 $ 106,600 $ 39,573,787 $ 34,848,028 $ 35,540,900 $ 37,044,000 SPECIAL REVENUE FUNDS Street Lighting Assessment District - 002 Property Taxes Secured 002-000-30001 $ 139,607 $ 141,000 $ 140,000 $ 140,000 Secured/Unsecured Prior Year 002-000-30004 457 500 500 500 Property Tax Other 002-000-30005 99 200 100 100 Transfer In - Operations 002-000-31502 59,268 70,100 48,400 79,400 Total Street Lighting - 002 $ 199,431 $ 211,800 $ 189,000 $ 220,000 14 REVENUE DETAIL I FY 2021-2022 BY ACCOUNT/BY FUND - ALL FUNDS Revenue Source Amended Estimated Proposed Account Actual Budget Actual Budget Number FY 2019-20 FY 2020-21 FY 2020-21 FY 2021-22 SPECIAL REVENUE FUNDS, CONTINUED 009-000-30420 $ 4,492 $ Special Projects - 004 $ 2,500 $ 2,500 Grant Reimbursement Canine Unit 004-222-39500 $ - $ 50,000 $ 50,000 $ - AB109 004-223-39503 2,691 1,700 2,700 2,400 5k/10k - Marine Safety 004-228-39500 3,235 - - - Third Party Testing 004-230-39502 4,000 5,000 - 4,000 Plan Archival - Building 004-231-39500 8,305 6,000 8,000 6,000 General Plan - Building 004-231-39501 78,958 50,000 60,000 50,000 GIS - Building 004-231-39502 59,329 35,000 45,000 40,000 Technical Training 004-231-39504 2,099 2,000 2,800 2,000 Automation 004-231-39505 3,600 3,000 4,500 3,000 Business License ADA Fee 004-231-39506 8,334 5,000 6,200 5,000 Plan Archival - Engineering 004-242-39500 29 1,000 - 1,000 Engineering Plan Check - 1405 004-242-39501 10,695 310,000 200,000 150,000 Resource/recycling/recovery 004-242-39502 - - 5,000 5,000 Benches - Public Works Yard 004-244-39500 15,679 7,000 18,000 7,000 Tree Replacement - Public Works 004-249-39500 2,000 2,000 500 1,000 Scholarship - Recreation 004-270-39500 1,000 - - - Run Seal Beach Grant (5k/10k) 004-270-39503 - 10,000 - 10,000 Donation - Canine Program 004-601-30962 - 50,000 - - Total Special Projects - 004 $ 199,954 $ 537,700 $ 402,700 $ 286,400 Waste Management Act - 005 Interest on Investment 005-000-30420 $ 8,896 $ 7,200 $ 5,000 $ 5,000 ACT Implementation Fee 005-011-30141 130,000 120,000 120,000 120,000 Total Waste Management Act - 005 $ 138,896 $ 127,200 $ 125,000 $ 125,000 Supplemental Law Enforcement - 009 Interest on Investments 009-000-30420 $ 4,492 $ 700 $ 2,500 $ 2,500 Grant Reimbursement 009-000-39075 156,006 165,000 165,000 155,000 Other Agency Revenues 009-000-30980 5,850 - - - Total Supplemental Law Enforcement - 009 $ 166,348 $ 165,700 $ 167,500 $ 157,500 Detention Center - 010 Commissary 010-000-30400 $ 17,942 $ 10,000 $ 100 $ - Other Revenue 010-000-30960 4,981 4,000 400 - Total Detention Center - 010 $ 22,923 $ 14,000 $ 500 $ - State Asset Forfeiture - 011 Interest on Investments 011-000-30420 $ 68 $ 100 $ 100 $ 100 Total State Asset Forfeiture - 011 $ 68 $ 100 $ 100 $ 100 Air Quality Improvement - 012 Interest on Investments 012-000-30420 $ 76 $ - $ 100 $ 100 AB2766 Revenues 012-000-35000 31,650 30,000 30,000 30,000 Total Air Quality Improvement - 012 $ 31,726 $ 30,000 $ 30,100 $ 30,100 15 REVENUE DETAIL BY ACCOUNT/BY FUND - ALL FUNDS FY 2021-2022 Total Federal Asset Forfeiture - 013 Park Improvement - 016 Interest on Investments Quimby Act Fees Total Park Improvement - 016 Tidelands - 034 Off -Street Parking Reimb Miscellaneous Services Film Location Fees Adopt A Highway Other Agency Revenue Transfer In - CIP Transfer In - Operations Landing Fees Junior Lifeguard Fees Recreation Facilities Rent Leisure Program Fees Special Events Total Tidelands - 034 SB1 RMRA - 039 Interest on Investments Road Maintenance Rehab Total SB1 RMRA - 039 Gas Tax - 040 Interest on Investments Gas Tax 2103 Gas Tax 2105 Gas Tax 2106 Gas Tax 2107 Gas Tax 2107.5 TCRF Loan Repayment Total Gas Tax - 040 Measure M2 - 042 Interest on Investments Local Fairshare Total Measure M2 - 042 $ 344,786 $ 258,500 $ 50,100 $ 200,100 016-000-30420 $ 707 $ - $ 500 $ 500 016-000-30865 30,000 - 10,000 - $ 30,707 $ - $ 10,500 $ 500 034-000-30425 $ 721,822 $ 954,088 $ Amended Estimated Proposed Revenue Account Actual Budget Actual Budget Source Number FY 2019-20 FY 2020-21 FY 2020-21 FY 2021-22 SPECIAL REVENUE FUNDS, CONTINUED 3,100 034-000-30980 44,936 57,000 Federal Asset Forfeiture - 013 40,000 034-000-31500 478,721 - 75,000 Interest on Investments 013-000-30420 $ 2,219 $ 500 $ 100 $ 100 Reimb. Misc Svcs 013-000-30700 - 8,000 - - Asset Forfeiture 013-000-30990 342,567 250,000 50,000 200,000 Total Federal Asset Forfeiture - 013 Park Improvement - 016 Interest on Investments Quimby Act Fees Total Park Improvement - 016 Tidelands - 034 Off -Street Parking Reimb Miscellaneous Services Film Location Fees Adopt A Highway Other Agency Revenue Transfer In - CIP Transfer In - Operations Landing Fees Junior Lifeguard Fees Recreation Facilities Rent Leisure Program Fees Special Events Total Tidelands - 034 SB1 RMRA - 039 Interest on Investments Road Maintenance Rehab Total SB1 RMRA - 039 Gas Tax - 040 Interest on Investments Gas Tax 2103 Gas Tax 2105 Gas Tax 2106 Gas Tax 2107 Gas Tax 2107.5 TCRF Loan Repayment Total Gas Tax - 040 Measure M2 - 042 Interest on Investments Local Fairshare Total Measure M2 - 042 $ 344,786 $ 258,500 $ 50,100 $ 200,100 016-000-30420 $ 707 $ - $ 500 $ 500 016-000-30865 30,000 - 10,000 - $ 30,707 $ - $ 10,500 $ 500 034-000-30425 $ 721,822 $ 954,088 $ 954,100 $ 996,000 034-000-30700 10,980 1,000 - 10,000 034-000-30835 3,250 2,300 1,500 2,000 034-000-30959 - 6,300 3,100 3,100 034-000-30980 44,936 57,000 40,000 40,000 034-000-31500 478,721 - 75,000 - 034-000-31502 1,215,068 910,300 955,300 854,800 034-000-31600 248,013 240,300 255,000 260,000 034-000-31700 24,052 190,500 160,000 190,000 034-072-30600 1,077 2,000 1,000 2,000 034-072-30610 214,608 190,000 230,000 220,000 034-072-30955 546 2,000 - - $ 2,963,073 $ 2,555,788 $ 2,675,000 $ 2,577,900 039-000-30420 $ 14,711 $ 1,500 $ 9,000 $ 7,000 039-000-32536 399,214 430,921 447,400 490,000 $ 413,925 $ 432,421 $ 456,400 $ 497,000 040-000-30420 $ 21,211 $ 5,000 $ 12,000 $ 9,600 040-000-32499 188,563 211,848 194,000 221,500 040-000-32500 138,248 132,901 133,700 144,300 040-000-32525 90,776 90,121 85,300 91,800 040-000-32530 175,694 159,881 169,700 183,600 040-000-32535 11,000 6,000 6,000 6,000 040-000-32536 28,188 - - - $ 653,680 $ 605,751 $ 600,700 $ 656,800 042-000-30420 $ 23,166 $ 10,000 $ 12,100 $ 10,000 042-000-33500 430,791 400,000 399,500 411,900 $ 453,957 $ 410,000 $ 411,600 $ 421,900 16 REVENUE DETAIL BY ACCOUNT/BY FUND - ALL FUNDS Revenue Source FY 2021-2022 Amended Estimated Proposed Account Actual Budget Actual Budget Number FY 2019-20 FY 2020-21 FY 2020-21 FY 2021-22 SPECIAL REVENUE FUNDS, CONTINUED Parking In -Lieu - 048 Parking -In -Lieu 048-000-30865 $ Total Parking In -Lieu - 048 Traffic Impact - 049 Interest on Investments Transfer In Total Traffic Impact - 049 7,200 $ 12,000 $ 7,200 $ 7,200 $ 7,200 $ 12,000 $ 7,200 $ 7,200 049-000-30420 $ 3,952 $ 2,000 $ 2,200 $ 2,000 049-000-31500 13,395 - - - $ 17,347 $ 2,000 $ 2,200 $ 2,000 Seal Beach Cable - 050 PEG Fees Publ Access, Edu, Gov 050-000-30131 $ Interest on Investments 050-000-30420 Total Seal Beach Cable - 050 $ 125,116 $ 104,000 $ 104,000 $ 104,000 116,626 $ 100,000 $ 100,000 $ 100,000 8,490 4,000 4,000 4,000 Community Development Block Grant - 072 Other Agency Revenue 072-000-30988 $ 180,000 $ 180,000 $ 180,000 $ 180,000 Total Community Development Block Grant - 072 $ 180,000 $ 180,000 $ 180,000 $ 180,000 Police Grants - 075 080-331-30975 $ - $ 50,000 $ Prior Year Revenues 075-000-30977 $ (355,880) $ - $ - $ - Grant Reimb - BPV 075-442-30975 12,078 5,000 7,300 5,000 Prior Year Revenues - BPV 075-442-30977 385 - - - Prior Year Revenues - OTS DUI 075-444-30977 360,011 - - - Prior Year Revenues - ABC 075-453-30977 (736) - - - Prior Year Revenues - Avoid DUI 075-458-30977 10,469 - - - Prior Year Revenues - JAG 075-459-30977 (5,243) - - - Prior Year Revenues - OTS DUI 075-460-30977 9,152 - - - Prior Year Revenue - DUI 075-463-30977 680 - - - Prior Year Revenues - DUI 38 075-467-30977 9,264 - - - Prior Year Revenues - OTS STEP 075-470-30977 5,180 - - - Grant Reimb - DUI 075-472-30975 12,672 58,600 44,700 58,600 Prior Year Revenues - DUI 075-472-30977 (13,624) - - - Grant Reimb - ABC 075-473-30975 4,839 43,295 13,700 46,000 Prior Year Revenues - ABC 075-473-30977 16,356 - - - Grant Reimb - Tobacco Grant 075-474-30975 119,938 134,200 150,800 - Total Police Grants - 075 $ 185,541 $ 241,095 $ 216,500 $ 109,600 Citywide Grants - 080 Grant Reimb - Local Costal Plan 080-331-30975 $ - $ 50,000 $ - $ - Grant Reimb - LEAP 080-332-30975 - 150,000 150,000 - Grant Reimb - OCTA 080-361-30975 124,011 550,000 92,600 - Grant Reimb - Prop 68 080-368-30975 - 200,000 - - Grant Reimb - BCI - CALTRANS 080-365-30975 6,976 505,000 85,000 - Grant Reimb - OCTA Co -Op 080-366-30975 107,298 - - - Grant Reimb - BCI - OCTA 080-369-30975 - 176,000 - - County GF ED Grant 080-370-30980 - 77,000 77,000 - Total Citywide Grants - 080 $ 238,285 $ 1,708,000 $ 404,600 $ - 17 REVENUE DETAIL BY ACCOUNT/BY FUND - ALL FUNDS Revenue Source FY 2021-2022 Amended Estimated Proposed Account Actual Budget Actual Budget Number FY 2019-20 FY 2020-21 FY 2020-21 FY 2021-22 SPECIAL REVENUE FUNDS, CONTINUED CARES Act - 081 Interest on Investment 081-000-30420 $ Intergovernmental 081-000-30980 Total CARES Act - 081 1,342 $ - 1,100 $ - - 562,803 1,073,400 - $ 1,342 $ 562,803 $ 1,074,500 $ - DEBT SERVICE FUNDS Pension Obligation Debt Service - 027 Interest on Investment 027-000-30420 $ Total Pension Obligation Debt Service - 027 $ 137 $ - - $ - 137 $ - $ - $ - Fire Station Debt Service - 028 Interest on Investments 028-000-30420 $ 7,581 $ 400 $ 100 $ 100 Transfer In - Operations 028-000-31502 490,909 475,200 475,200 459,900 Total Fire Station Debt Service - 028 $ 498,490 $ 475,600 $ 475,300 $ 460,000 CAPITAL PROJECT FUND Capital Improvement Projects - 045 Prior Year Revenues 045-000-30977 $ 7,612 $ - $ - $ - Transfer In 045-000-31500 2,597,210 5,084,393 4,824,600 750,000 Total Capital Improvement Projects - 045 $ 2,604,822 $ 5,084,393 $ 4,824,600 $ 750,000 PROPRIETARY FUNDS Water Operations - 017 Interest on Investments 017-000-30420 $ - $ 20,000 $ - $ 75,000 Engineering Inspection Fee 017-000-30815 - 2,000 - 2,000 Miscellaneous Revenue 017-000-30960 4,174 1,000 5,000 3,500 Transfer in - Operation 017-000-31502 1,198,958 2,724,962 24,187,000 - Water Revenue 017-000-34000 1,468,071 2,075,000 2,300,000 4,830,000 Residential Water 017-000-35000 1,000,498 1,032,000 1,032,000 - Commercial Water 017-000-35020 49,401 54,000 48,000 - Water Turn On Fee 017-000-35500 5,148 4,000 6,500 4,000 Late Charge 017-000-35510 24,561 40,900 - 20,000 Door Tag Fee 017-000-35520 420 500 - 500 Water Meters 017-000-35530 7,689 1,000 6,000 1,000 Fire Service 017-000-35590 62,651 62,000 62,800 63,800 Fire Water Flow Test 017-000-35591 1,428 1,000 - 1,000 Total Water Operations - 017 $ 3,822,999 $ 6,018,362 $ 27,647,300 $ 5,000,800 Water Capital Improvement - 019 Interest on Investments 019-000-30420 $ 179,197 $ 75,000 $ 90,000 $ - Prior Year Revenues 019-000-30977 54,665 - - - Other Agency Reimbursement 019-000-30980 96,296 - - - Transfer In - Operations 019-000-31502 - 2,680 - - Water Connection Fee 019-000-35042 91,405 101,000 90,000 - Water Capital Charge 019-000-37000 1,402,202 1,200,000 1,350,000 - Total Water Capital Improvement - 019 $ 1,823,765 $ 1,378,680 $ 1,530,000 $ - 18 REVENUE DETAIL 166,700 $ 2,000 185,000 $ 7,000 188,700 7,000 FY 2021-2022 BY ACCOUNT/BY FUND - ALL FUNDS 192,000 $ 195,700 Interest on Investments 044-000-30420 $ 211,819 Amended Estimated Proposed Revenue Account Actual Budget Actual Budget Source Number FY 2019-20 FY 2020-21 FY 2020-21 FY 2021-22 PROPRIETARY FUNDS, CONTINUED 55,833 - Sewer Operations - 043 - Transfer In 044-000-31500 2,017 Interest on Investments 043-000-30420 $ - $ 2,000 $ - $ 120,000 F.O.G. Discharge Permit Fee 043-000-30725 (683) 27,000 (700) 27,000 Transfer In - Operation 043-000-31502 590,757 907,721 27,210,000 - Sewer Fees 043-000-36000 681,617 710,000 696,000 2,870,000 Total Sewer Operations - 043 2,540,860 $ 1,271,691 $ 1,646,721 $ 27,905,300 $ 3,017,000 Sewer Capital Improvement - 044 166,700 $ 2,000 185,000 $ 7,000 188,700 7,000 193,085 $ 168,700 $ 192,000 $ 195,700 Interest on Investments 044-000-30420 $ 211,819 $ 90,000 $ 125,000 $ - Prior Year Revenues 044-000-30977 95,047 - - - Other Agency Reimbursement 044-000-30980 55,833 - - - Transfer In 044-000-31500 2,017 13,916 - - Sewer Connection Fee 044-000-35042 15,430 61,000 20,000 - Sewer Capital Charge 044-000-37150 2,160,714 1,800,000 2,100,000 - Total Sewer Capital Improvement - 044 $ 2,540,860 $ 1,964,916 $ 2,245,000 $ - INTERNAL SERVICE FUNDS Vehicle Replacement - 021 Sales of Surplus Property 021-000-30940 $ 31,613 $ 50,000 $ 15,000 $ 15,000 Transfer In - Operations 021-000-31502 354,429 58,003 - - Total Vehicle Replacement - 021 $ 386,042 $ 108,003 $ 15,000 $ 15,000 Information Technology Replacement - 602 Transfer In - Operations 602-000-31500 $ - $ 474,406 $ 474,400 $ 50,000 Total Information Technology Replacement - 602 $ - $ 474,406 $ 474,400 $ 50,000 SPECIAL ASSESSMENT DISTRICT FUNDS CFD Landscape Maintenance District 2002-01 - 201 Property Taxes Secured 201-000-30001 $ Interest on Investments 201-000-30420 Total CFD Landscape Maintenance District 2002-0, $ CFD Heron Pointe - Refund 2015 - 206 Property Taxes Secured 206-000-30001 Secured/Unsecured Prior Year 206-000-30004 Property Tax Other 206-000-30005 Interest on Investments 206-000-30420 Total CFD Heron Pointe - Refund 2015 - 206 180,918 $ 12,167 166,700 $ 2,000 185,000 $ 7,000 188,700 7,000 193,085 $ 168,700 $ 192,000 $ 195,700 $ 262,469 $ 269,900 $ 265,000 $ 270,000 4,169 - 2,200 - 542 - 300 - 5,940 1,000 900 1,000 $ 273,120 $ 270,900 $ 268,400 $ 271,000 CFD Pacific Gateway - Refund 2016 - 207 Secured Property Tax 207-000-30001 $ 523,851 $ 498,100 $ 534,000 $ 544,600 Interest on Investments 207-000-30420 13,515 500 1,000 1,000 Total CFD Pacific Gateway - Refund 2016 - 207 $ 537,366 $ 498,600 $ 534,000 $ 545,600 CFD Heron Pointe - 2015 Admin Exp - 208 Transfer In - Special Tax Transfer 208-000-30300 $ 15,000 $ 15,000 $ 15,000 $ 15,000 Total Heron Pointe - 2015 Admin Exp - 208 $ 15,000 $ 15,000 $ 15,000 $ 15,000 19 REVENUE DETAIL FY 2021-2022 BY ACCOUNT/BY FUND - ALL FUNDS Amended Estimated Proposed Revenue Account Actual Budget Actual Budget Source Number FY 2019-20 FY 2020-21 FY 2020-21 FY 2021-22 SPECIAL ASSESSMENT DISTRICT FUNDS, CONTINUED CFD Pacific Gateway - 2016 Land/Admin - 209 Secured Property Tax 209-470-30001 $ 73,631 $ 58,000 $ 65,000 $ 66,300 Transfer In - Special Tax Transfer 209-480-30300 25,000 25,000 25,000 25,000 Total CFD Pacific Gateway - 2016 Land/Admin - 20! $ 98,631 $ 83,000 $ 90,000 $ 91,300 SUCCESSOR AGENCY Retirement Fund - Riverfront - 300 Prior Year Revenues 300-000-30977 $ 3,580 $ - $ - $ - Total Retirement Fund - Riverfront - 300 $ 3,580 $ - $ - $ - Retirement Fund - Debt Service - 302 Interest on Investment 302-000-30420 $ 10,712 $ - $ 100 $ - Transfers In - Operations 302-000-31502 657,635 - - - Total Retirement Fund - Debt Service - 302 $ 668,347 $ - $ 100 $ - Retirement Obligation - 304 SA Tax Increment 304-000-30018 $ 234,102 $ 35,700 $ 21,800 $ - Interest On Investments 304-000-30420 8 - - - Unrealized Gain/Loss on Invest. 304-000-30423 1 - - - Total Retirement Obligation - 304 $ 234,111 $ 35,700 $ 21,800 $ - Total Revenue of All Funds $ 60,920,138 $ 61,229,867 $ 108,887,300 $ 53,031,500 20 SUMMARY OF APPROPRIATIONS I FY 2021-2022 BY DEPARTMENT/BY CATEGORY (INCLUDES CIP) - ALL FUNDS Amended Estimated Proposed Actual Budget Actual Budget Department/Category FY 2019-20 FY 2020-21 FY 2020-21 FY 2021-22 City Council Personnel Services $ 33,291 $ 33,300 $ 33,300 $ 33,300 Maintenance and Operations 69,381 166,567 157,300 99,000 Capital Outlay - - - - Total City Council $ 102,672 $ 199,867 $ 190,600 $ 132,300 City Manager Personnel Services $ 652,113 $ 868,100 $ 809,200 $ 955,800 Maintenance and Operations 3,956,714 4,323,859 4,313,400 4,613,100 Capital Outlay - 474,406 75,000 50,000 Total City Manager $ 4,608,827 $ 5,666,365 $ 5,197,600 $ 5,618,900 City Clerk Personnel Services $ 251,119 $ 285,800 $ 261,700 $ 278,400 Maintenance and Operations 29,678 31,100 35,900 35,600 Capital Outlay - - - - Total City Clerk $ 280,797 $ 316,900 $ 297,600 $ 314,000 City Attorney Personnel Services $ - $ - $ - $ - Maintenance and Operations 380,962 436,000 362,000 436,000 Capital Outlay - - - - Total City Attorney $ 380,962 $ 436,000 $ 362,000 $ 436,000 Finance Personnel Services $ 633,246 $ 673,200 $ 660,500 $ 723,500 Maintenance and Operations 137,975 167,500 168,500 219,900 Capital Outlay - - - - Total Finance $ 771,221 $ 840,700 $ 829,000 $ 943,400 Non -Departmental* Personnel Services $ 860,624 $ 886,500 $ 885,870 $ 934,600 Maintenance and Operations 5,578,556 7,013,239 4,639,800 3,767,600 Capital Outlay - - - - Total Non -Departmental $ 6,439,180 $ 7,899,739 $ 5,525,670 $ 4,702,200 Police Personnel Services Maintenance and Operations Capital Outlay Total Police Fire Services Personnel Services Maintenance and Operations Capital Outlay Total Fire Services $ 10,909,561 $ 11,482,795 $ 11,313,200 $ 12,147,300 2,015,637 2,285,400 2,129,858 2,016,700 12,632 35,500 35,500 - $ 12,937,830 $ 13,803,695 $ 13,478,558 $ 14,164,000 $ 322,048 $ 354,500 $ 354,500 $ 390,000 6,262,279 6,493,900 6,493,900 6,753,500 $ 6,584,327 $ 6,848,400 $ 6,848,400 $ 7,143,500 21 SUMMARY OF APPROPRIATIONS BY DEPARTMENT/BY CATEGORY (INCLUDES CIP) - ALL FUNDS FY 2021-2022 Public Works Personnel Services $ 3,761,377 Amended Estimated Proposed Maintenance and Operations Actual Budget Actual Budget Department/Category FY 2019-20 FY 2020-21 FY 2020-21 FY 2021-22 Community Development $ 19,871,147 $ 38,173,395 $ 70,498,000 $ 23,318,700 Personnel Services $ 636,332 $ 1,089,400 $ 650,600 $ 1,089,500 Maintenance and Operations 571,336 1,152,603 1,176,000 379,100 Capital Outlay 512,600 - - - Total Community Development $ 1,720,268 $ 2,242,003 $ 1,826,600 $ 1,468,600 Public Works Personnel Services $ 3,761,377 $ 4,393,500 $ 4,318,300 $ 4,464,800 Maintenance and Operations 11,411,640 11,600,720 58,599,600 8,778,900 Capital Outlay 4,698,130 22,179,175 7,580,100 10,075,000 Total Public Works $ 19,871,147 $ 38,173,395 $ 70,498,000 $ 23,318,700 Community Services Personnel Services $ 275,375 $ 372,600 $ 300,900 $ 504,800 Maintenance and Operations Capital Outlay 585,990 22,689,081 744,000 10,125,000 555,200 $ 56,340,057 763,300 Capital Outlay $ 61,329,100 - - - - Total Community Services $ 861,365 $ 1,116,600 $ 856,100 $ 1,268,100 Marine Safety Personnel Services $ 1,469,738 $ 1,660,900 $ 1,637,200 $ 1,553,200 Maintenance and Operations 267,294 206,200 180,100 266,200 Capital Outlay 44,429 - - - Total Marine Safety $ 1,781,461 $ 1,867,100 $ 1,817,300 $ 1,819,400 TOTAL APPROPRIATIONS - ALL FUDNS Personnel Services $ 19,804,824 $ 22,100,595 $ 21,225,270 $ 23,075,200 Maintenance and Operations 31,267,442 34,621,088 78,811,558 28,128,900 Capital Outlay 5,267,791 22,689,081 7,690,600 10,125,000 TOTAL APPROPRIATIONS - ALL FUNDS $ 56,340,057 $ 79,410,764 $107,727,428 $ 61,329,100 *For purposes of this schedule, Special Assessment Districts and Successor Agency has been included in Non -Departmental 22 SUMMARY OF APPROPRIATIONS BY DEPARTMENT/BY FUND (INCLUDES CIP) City City City City Non - Fund Council Manager Clerk Attorney Finance Departmental GENERALFUND General Fund - 001 $ 132,300 $ 5,269,900 $ 314,000 $ 436,000 $ 943,400 $ 3,470,600 SPECIAL REVENUE FUNDS Street Lighting Assessment District- 002 - - - - - - Special Projects - 004 - - - - - - Waste Management Act - 005 - 299,000 - - - - Supplemental Law Enforcement - 009 - - - - - - Detention Center - 010 - - - - - - State Asset Forfeiture - 011 - - - - - - Air Quality Improvement - 012 - - - - - - Federal Asset Forfeiture - 013 - - - - - - Park Improvement - 016 - - - - - - Tidelands - 034 - - - - - - SB1 RMRA - 039 - - - - - - Gas Tax - 040 - - - - - - Measure M2 - 042 - - - - - - Trust and Agency -046 - - - - - - Parking In -Lieu - 048 - - - - - - Traffic Impact - 049 - - - - - - Seal Beach Cable - 050 - - - - - 102,500 Community Dev. Block Grant - 072 - - - - - - Police Grants - 075 - - - - - - Citywide Grants - 080 - - - - - - DEBT SERVICE FUNDS Pension Obligation Debt Service - 027 - - - - - - Fire Station Debt Service - 028 - - - - - - CAPITAL PROJECT Capital Improvement Projects - 045 - - - - - - PROPRIETARY FUND Water Operations - 017 - - - - - - Water Capital Improvement - 019 - - - - - - Sewer Operations - 043 - - - - - - Sewer Capital Improvement - 044 - - - - - - INTERNAL SERVICE FUND Vehicle Replacement - 021 - - - - - - Information Technology Replacement - 602 - 50,000 - - - - SPECIAL ASSESSMENT DISTRICTS CFD Landscape Maint. Dist. 2002-01 - 201 - - - - - 166,600 CFD Heron Pointe - Refund 2015 - 206 - - - - - 265,900 CFD Pacific Gateway - Refund 2016 -207 - - - - - 536,700 CFD Heron Pointe - 2015 Admin Exp - 208 - - - - - 9,700 CFD Pacific Gtwy - 2016 Land/Admin - 209 - - - - - 149,200 SUCCESSOR AGENCY Retirement Obligation - 304 - - - - - 1,000 TOTAL ALL FUNDS $ 132,300 $ 5,618,900 $ 314,000 $ 436,000 $ 943,400 $ 4,702,200 *For purposes of this schedule, Special Assessment Districts and Successor Agency has been included in Non -Departmental 23 FY 2021-2022 460,000 - - - - - 460,000 - - - - - 750,000 750,000 6,004,400 - - 3,850,000 9,854,400 1,650,500 - - 3,150,000 4,800,500 - - - - 50,000 - - - - - - - 166,600 - - 265,900 - - - - - - - 536,700 - - - 9,700 - - - - - - - 149,200 - - - - - - - 1,000 $ 14,164,000 $ 7,143,500 $ 1,468,600 $ 13,368,700 $ 1,268,100 $ 1,819,400 $ 9,950,000 $ 61,329,100 24 Capital Community Public Community Marine Improvement Police Fire Development Works Services Safety Project Total $ 13,470,200 $ 6,683,500 $ 1,165,100 $ 4,320,100 $ 1,108,100 $ 237,200 $ - $ 37,550,400 - - - 220,000 - - - 220,000 - - 123,500 274,000 - - 800,000 1,197,500 - - - - - - - 299,000 135,800 - - - - - - 135,800 3,000 - - - - - - 3,000 - - - 31,000 - - - 31,000 240,400 - - - - - - 240,400 - - - 835,700 160,000 1,582,200 - 2,577,900 - - - - - - 400,000 400,000 - - - 33,000 - - 100,000 133,000 - - - - - - 900,000 900,000 - - - - - - - 102,500 - - 180,000 - - - - 180,000 109,600 - - - - - - 109,600 205,000 - - - - - - 205,000 460,000 - - - - - 460,000 - - - - - 750,000 750,000 6,004,400 - - 3,850,000 9,854,400 1,650,500 - - 3,150,000 4,800,500 - - - - 50,000 - - - - - - - 166,600 - - 265,900 - - - - - - - 536,700 - - - 9,700 - - - - - - - 149,200 - - - - - - - 1,000 $ 14,164,000 $ 7,143,500 $ 1,468,600 $ 13,368,700 $ 1,268,100 $ 1,819,400 $ 9,950,000 $ 61,329,100 24 SUMMARY OF APPROPRIATIONS FY 2021-2022 BY ACCOUNT (INCLUDES CIP) -ALL FUNDS Description Account Number Actual FY 2019-20 Amended Budget FY 2020-21 Estimated Actual FY 2020-21 Proposed Budget FY 2021-22 PERSONNEL SERVICES Full-time Salaries 40001 $ 10,544,384 $ 11,508,300 $ 10,663,300 $ 12,062,600 Special Pay 40002 25,756 11,000 12,100 10,000 Over -Time PT 40002 13,191 21,500 16,400 14,000 Over -Time 40003 781,964 822,995 915,500 676,900 Part-time 40004 1,308,367 1,381,300 1,402,600 1,206,900 Holiday Pay 40005 273,488 329,200 285,900 346,700 Junior Lifeguard Salaries 40006 40,140 98,600 50,000 84,200 Tuition Reimbursement 40007 25,411 31,500 23,400 29,600 Auto Allowance 40008 6,000 6,000 5,700 6,000 Cell Phone Allowance 40009 24,949 23,600 28,900 28,000 Deferred Compensation -Cafeteria 40010 2,638 - 7,500 1,100 Deferred Compensation 40011 118,386 141,800 119,200 154,200 PERS Retirement 40012 4,285,579 4,444,700 4,502,300 5,060,700 PARS Retirement 40013 15,587 18,000 16,500 16,800 Medical Insurance 40014 1,230,172 2,258,800 2,160,700 2,351,600 AFLAC Insurance -Cafeteria 40015 11,329 15,500 13,300 14,800 Medicare Insurance 40017 195,186 216,500 199,400 222,500 Life and Disability 40018 83,364 95,200 79,935 99,300 FICA 40019 33 100 100 100 Uniform Allowance 40020 48,981 50,400 46,900 50,200 Annual Education 40021 141,532 157,200 154,400 165,300 Flexible Spending - Cafeteria 40022 8,167 9,400 12,600 9,300 Cafeteria Taxable 40023 127,547 129,300 133,500 152,100 Comptime Buy/payout 40026 52,644 55,300 32,000 15,700 Vacation Buy/Payout 40027 277,029 178,000 243,500 197,900 Sick Payout 40028 51,013 - 6,100 - Unemployment 40030 830 - 3,000 - Health and Wellness Program 40032 18,347 19,900 16,635 24,000 Medical Waiver 40033 81,472 76,500 73,900 74,700 Retiree Health Savings 40034 11,338 - - - TOTAL PERSONNEL SERVICES 19,804,824 22,100,595 21,225,270 23,075,200 MAINTENANCE AND OPERATIONS Office Supplies 40100 92,922 122,300 103,500 88,200 Council Discretionary - Dist. 1 40101 - 30,000 30,000 10,000 Council Discretionary- Dist. 2 40102 9,159 20,841 20,800 10,000 Council Discretionary - Dist. 3 40103 - 30,000 30,000 10,000 Council Discretionary - Dist. 4 40104 10,000 20,000 20,000 10,000 Council Discretionary - Dist. 5 40105 8,274 21,726 21,700 10,000 Public/Legal Notices 40200 3,721 4,500 10,100 6,800 Printing 40201 38,625 10,000 10,000 12,600 Memberships and Dues 40300 53,081 73,200 75,440 79,050 Training and Meetings 40400 90,073 158,700 57,900 161,200 Office and Technology Resources 40500 166,919 229,319 218,500 38,000 Bldg/Material/Supplies 40550 10,065 13,000 25,000 13,000 Marine Maintenance/Fuel Lifeguard 40600 15,269 16,000 16,000 19,700 Equipment and Materials 40700 566,663 688,200 571,800 633,200 Materials & Supplies Jr Lifeguard 40701 30,004 20,000 15,000 40,000 N". SUMMARY OF APPROPRIATIONS FY 2021-2022 BY ACCOUNT (INCLUDES CIP) Description Account Number Actual FY 2019-20 Amended Budget FY 2020-21 Estimated Actual FY 2020-21 Proposed Budget FY 2021-22 MAINTENANCE AND OPERATIONS (CONTINUED) Special Departmental 40800 442,521 442,900 414,800 421,200 Street Sweeping 40801 123,555 180,000 180,000 180,000 Special Exp. - Chamber of Comm 40802 5,800 6,000 - 6,000 Prior Year Expense 40803 798,575 - - - Vehicles Leasing 40804 - 800 - 800 Special Departmental - Jr Lifeguard 40806 41,561 - 1,000 42,000 Promotional 40900 8,000 8,000 8,000 8,000 Depreciation 40900 1,824,549 - - - Bldg/Ground Materials 40950 13,388 19,400 16,000 19,400 Telephone 41000 149,589 153,600 145,200 150,100 Cable Television 41009 3,363 3,900 4,060 4,100 Gas 41010 36,045 31,800 32,900 33,600 Electricity 41020 631,795 617,200 625,700 669,300 Water 41030 - 190,000 190,000 190,000 Sewer 41040 - 5,000 5,000 5,000 Street Sweeping 41050 - 500 500 500 Tree Trimming 41060 - 300 300 300 Citywide Special Projects 41500 116,273 523,290 143,600 397,500 Rental/Lease Equip 42000 99,486 130,900 131,600 134,100 Water Services 43750 53,354 58,400 56,000 63,400 Contract Professional 44000 5,744,082 6,312,668 5,886,500 6,603,450 Special Expense 44001 54,315 904,803 829,800 50,000 Overhead 44050 383,500 383,000 380,500 738,500 Intergovernmental 45000 8,877,804 9,392,900 9,151,258 9,717,900 Low/Mod Housing 20% Set Aside 45050 180,000 - - - West Comm 46000 862,586 863,000 863,000 874,800 Transfer Out - CIP 47000 1,210,761 3,804,138 1,453,200 750,000 Project/Admin. Allowance Exp 47001 13,506 - - - Transfer Out - Operation 47002 4,814,840 4,510,000 53,005,600 1,550,700 Transfer Out - Vehicle Replacement 47010 310,000 58,003 28,000 - Special Tax Transfer 47100 40,000 40,000 40,000 40,000 Amortization 47600 12,070 - - - Principal Payments 47888 879,370 1,271,200 898,200 929,600 Interest Payments 47999 673,444 781,000 660,900 557,900 Gen. Liab. Admn. 49500 1,077,011 1,077,100 1,095,300 1,254,300 Property Insurance Premium 49501 292,907 300,000 322,600 395,000 Work Comp Admn. 49600 528,624 685,500 682,300 763,700 RWG - Monthly Retainer 49700 246,671 246,000 246,000 253,000 RWG - Litigation Services 49710 13,378 115,000 22,800 100,000 DRL - General Prosecution 49721 3,201 10,000 10,000 5,000 RWG - Other Attorney Services 49777 109,242 40,000 68,200 45,500 RWG - Personnel Matters 49778 7,254 5,000 10,000 5,000 LCW - Personnel Matters 49782 1,887 20,000 5,000 27,500 TOTAL MAINTENANCE AND OPERATIONS 31,780,042 34,649,088 78,839,558 28,128,900 26 SUMMARY OF APPROPRIATIONS BY ACCOUNT (INCLUDES CIP) FY 2021-2022 Amended Estimated Proposed Account Actual Budget Actual Budget Description Number FY 2019-20 FY 2020-21 FY 2020-21 FY 2021-22 CAPITAL OUTLAY Furniture and Fixtures Vehicles Loss from Disposed Asset Capital Projects TOTAL CAPITAL OUTLAY TOTAL EXPENDITURES 48010 48075 48076 49605 57,061 7,500 1,914 260,748 24,909 - 4,671,307 22,392,833 7,500 - 236,000 125,000 7,419,100 10,000,000 4,755,191 22,661,081 7,662,600 10,125,000 $ 56,340,057 $ 79,410,764 $ 107,727,428 $ 61,329,100 27 TRANSFERS IN/OUT FY 2021-2022 Account Transfer Transfer Fund Description Number In Out Purpose Capital Improvement Project Fund 045-000-31500 $ 750,000 $ - FY 2021-22 Capital Improvement Program General Fund 001-080-47000 - 750,000 FY 2021-22 Capital Improvement Program TOTAL: 750,000 750,000 CFD Heron Pointe - Fund 208-000-30300 15,000 - Overhead and Admin Costs CFD Heron Pointe 2002-01 Fund 206-460-47100 - 15,000 Overhead and Admin Costs CFD Pacific Gateway Fund 209-480-30300 25,000 - Overhead and Admin Costs CFD Pacific Gateway Fund 207-470-47100 - 25,000 Overhead and Admin Costs TOTAL: 40,000 40,000 General Fund 001-000-31502 106,600 - Overhead and Admin Costs Gas Tax Fund 040-090-47002 - 30,000 Admin costs transfer to General Fund Seal Beach Cable Fund 050-019-47002 - 17,600 Admin costs transfer to General Fund CFD Landscape Fund 201-450-47002 - 31,400 Admin costs transfer to General Fund CFD Heron Pointe - Fund 208-460-47002 - 1,600 Admin costs transfer to General Fund CFD Pacific Gateway Fund 209-470-47002 - 15,000 Admin costs transfer to General Fund CFD Pacific Gateway Fund 209-480-47002 - 11,000 Admin costs transfer to General Fund TOTAL: 106,600 106,600 General Fund 001-080-47002 - 1,444,100 Street Lighting District Fund 002-000-31502 79,400 - Street Lighting District Debt Service Fire Station Bond D/S Fund 028-000-31502 459,900 - Fire Station Debt Service Tidelands Beach Fund 034-000-31502 854,800 - Tidelands Operations IT Replacement Fund 602-000-31502 50,000 - Replenish IT Relacement Reserve TOTAL: 1,444,100 1,444,100 TOTAL (ALL FUNDS): $ 2,340,700 $ 2,340,700 28 GENERAL FUND - FUND BALANCE FY 2020-2021 Actual Projected Proposed FY 2019-20 FY 2020-21 FY 2021-22 BEGENNING FUND BALANCE, July 1 $ 18,435,927 $ 23,796,364 $ 23,723,000 REVENUES Property Tax Revenue Sales and Use Tax Utility Users Tax Transient Occupancy Tax Franchise Fees Other Taxes Licenses and Permits Intergovernmental Charges for Services Fines and Forfeitures Use of Money and Property Other Revenue Transfers in from Other Funds Total Revenues EXPENDITURES Operating Expenditures General Administration Police Department Detention Facilities Fire Protection Services Community Development Public Works Refuse Services Recreation Liability/Risk Management Transfers Out - Operating Total Operating Expenditures Capital Expenditures Transfers Out - Capital Total Capital Expenditures Total Expenditures Net Revenues (Expenditures) ENDING FUND BALANCE, June 30 CLASSIFICATIONS OF FUND BALANCE Committed and Assigned for: Fiscal Policy Economic Contingency College Park East Capital Projects Pier Restaurant Swimming Pool Capital Project Ongoing Capital Projects Street Improvement Projects Other Total Committed and Assigned Unassigned Fund Balance TOTAL FUND BALANCE Unassigned FB as a % of Total Operating Exp Fiscal Policy Reserve as a % of Total Operating Exp 29 12,358,062 13,012,300 13,336,500 9,108,334 9,583,900 10,186,400 3,941,877 4,130,000 4,151,000 1,298,707 775,000 998,000 1,034,280 1,100,800 1,086,000 724,854 646,000 681,000 979,453 909,200 889,300 633,662 202,300 150,000 2,669,448 2,440,500 2,623,300 1,239,154 1,445,500 1,388,500 1,719,497 648,500 650,000 3,224,214 538,900 797,400 642,245 108,000 106,600 39,573,787 35,540,900 37,044,000 $ 4,001,546 $ 4,538,700 $ 4,944,100 11,478,248 11,847,900 12,647,600 984,002 871,300 822,600 6,093,156 6,372,800 6,683,500 1,022,784 1,080,400 1,165,100 3,406,562 3,814,500 4,320,100 1,273,123 1,255,000 1,275,000 775,936 771,900 1,085,300 1,891,987 2,100,200 2,413,000 2,075,245 1,528,600 1,444,100 33,002,589 34,181,300 36,800,400 1,210,761 1,433,200 750,000 1,210,761 1,433,200 750,000 34,213,350 35,614,500 37,550,400 $ 5,360,437 $ (73,600) $ (506,400) $ 23,796,364 $ 23,722,764 $ 23,216,600 $ 8,235,831 $ 8,545,325 $ 9,200,100 1,750,000 1,750,000 1,750,000 477,000 477,000 477,000 1,395,638 1,395,638 1,395,638 4,548,048 4,548,048 4,548,048 1,939,171 2,500,000 1,500,000 117,167 117,167 117,167 1,528,102 1,309,472 1,413,471 19,990,957 20,642,650 20,401,424 3,805,407 3,080,114 2,815,176 $ 23,796,364 $ 23,722,764 $ 23,216,600 11.5% 9.0% 7.6% 25.0% 25.0% 25.0% PERSONNEL SUMMARY POSITION CITY COUNCIL Council Member Total City Council CITY MANAGER City Manager Assistant City Manager Executive Assistant Management Analyst Part -Time Employees (in FT equivalents) Total City Manager CITY CLERK City Clerk Deputy City Clerk Part -Time Employees (in FT equivalents) Total City Clerk FINANCE Director of Finance/City Treasurer Accountant Accounting Clerk Accounting Technician Finance Manager Financial Analyst Senior Account Technician Part -Time Employees (in FT equivalents) Total Finance Department POLICE Police Chief Accounting Technician Community Services Officer Executive Assistant Lead Community Services Officer Management Analyst Police Captain Police Civilian Investigator Police Commander Police Corporal Police Lieutenant Police Officer Police Records Supervisor Police Sergeant Senior Community Services Officer Part -Time Employees (in FT equivalents) Total Police Department FY 2021-2022 Amended Estimated Proposed Actual Budget Actual Budget FY 2019-20 FY 2020-21 FY 2020-21 FY 2021-22 5.00 5.00 5.00 5.00 5.00 5.00 5.00 5.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 2.00 2.00 2.00 0.73 - - - 4.73 5.00 5.00 5.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 0.73 0.75 0.75 0.75 2.73 2.75 2.75 2.75 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 - - - 3.00 3.00 3.00 3.00 1.00 1.00 1.00 1.00 - - - 1.00 1.00 1.00 1.00 1.00 - - - 0.60 8.00 7.00 7.00 8.60 30 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 - - - 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 - 1.00 1.00 1.00 - 2.00 2.00 2.00 - 1.00 1.00 1.00 2.00 - - - 4.00 4.00 4.00 4.00 - 2.00 2.00 2.00 24.00 25.00 25.00 25.00 1.00 1.00 1.00 1.00 7.00 6.00 6.00 6.00 11.00 8.00 8.00 8.00 6.85 7.53 7.53 7.97 60.85 61.53 61.53 61.97 PERSONNEL SUMMARY I FY 2021-2022 Amended Estimated Proposed Actual Budget Actual Budget POSITION FY 2019-20 FY 2020-21 FY 2020-21 FY 2021-22 COMMUNITY DEVELOPMENT Director of Community Development 1.00 1.00 1.00 1.00 Assistant Planner 1.00 1.00 1.00 1.00 Executive Assistant - - - 1.00 Building Official 1.00 1.00 1.00 - Building Inspector 1.00 1.00 1.00 - Code Enforcement Officer 1.00 1.00 1.00 1.00 Senior Building Inspector - - - 1.00 Senior Building Technician 1.00 1.00 1.00 1.00 Senior Planner 1.00 1.00 1.00 1.00 Part -Time Employees (in FT equivalents) - - - - Total Community Development 7.00 7.00 7.00 7.00 PUBLIC WORKS Director of Public Works 1.00 1.00 1.00 1.00 Deputy Director of PW/City Engineer 1.00 1.00 1.00 1.00 Deputy Director of Public Works 1.00 1.00 1.00 1.00 Associate Engineer 1.00 1.00 1.00 1.00 Assistant Engineer 1.00 1.00 1.00 1.00 Electrician 1.00 1.00 1.00 - Executive Assistant 2.00 2.00 2.00 2.00 Fleet Maintenance Program Manager 1.00 1.00 1.00 1.00 Maintenance Services Supervisor 2.00 2.00 2.00 2.00 Maintenance Worker 2.00 1.00 1.00 2.00 Management Analyst - - - 1.00 Mechanic - 1.00 1.00 1.00 Senior Maintenance Worker 6.00 7.00 7.00 6.00 Senior Water Operator 1.00 1.00 1.00 1.00 Water Services Supervisor 1.00 1.00 1.00 1.00 Water Operator 4.00 4.00 4.00 4.00 Part -Time Employees (in FT equivalents) 7.55 6.49 6.49 6.75 Total Public Works 32.55 32.49 32.49 32.75 COMMUNITY SERVICES Recreation Manager 1.00 1.00 1.00 1.00 Community Services Coordinator 1.00 1.00 1.00 1.00 Recreation Coordinator - - - 3.00 Part -Time Employees (in FT equivalents) 4.76 4.88 4.88 1.50 Total Community Services 6.76 6.88 6.88 6.50 MARINE SAFETY Marine Safety Chief 1.00 1.00 1.00 1.00 Marine Safety Lieutenant 1.00 1.00 1.00 1.00 Marine Safety Officer 2.00 2.00 2.00 2.00 Part -Time Employees (in FT equivalents) 15.15 15.25 15.25 16.08 Total Marine Safety 19.15 19.25 19.25 20.08 TOTAL FULL-TIME EMPLOYEES 146.77 146.90 146.90 149.65 31 CITY COUNCIL Summary of Appropriations by Program EXPENDITURTES BY PROGRAM City Council - 010 Personnel Services Maintenance and Operations Capital Outlay Subtotal TOTAL Personnel Services Maintenance and Operations Capital Outlay TOTAL EXPENDITURES BY FUND 001 General Fund TOTAL FY 2021-2022 Actual FY 2019-20 Amended Budget FY 2020-21 Estimated Actual FY 2020-21 Proposed Budget FY 2021-22 $ 33,291 69,381 $ 33,300 166,567 $ 33,300 157,300 $ 33,300 99,000 102,672 199,867 190,600 132,300 33,291 69,381 33,300 166,567 33,300 157,300 33,300 99,000 $ 102,672 $ 199,867 $ 190,600 $ 132,300 $ 102,672 $ 199,867 $ 190,600 $ 132,300 $ 102,672 $ 199,867 $ 190,600 $ 132,300 32 CITY COUNCIL I FY 2021-2022 Amended Estimated Proposed Account Actual Budget Actual Budget Description Number FY 2019-20 FY 2020-21 FY 2020-21 FY 2021-22 PERSONNEL SERVICES Part-time 001-010-40004 $ 32,400 $ 32,400 $ 32,400 $ 32,400 PARS Retirement 001-010-40013 421 400 400 400 Medicare Insurance 001-010-40017 470 500 500 500 TOTAL PERSONNEL SERVICES $ 33,291 $ 33,300 $ 33,300 $ 33,300 MAINTENANCE AND OPERATIONS Office Supplies 001-010-40100 $ 965 $ 1,000 $ 400 $ 1,000 Council Discretionary - Dist. 1 001-010-40101 - 30,000 30,000 10,000 Council Discretionary- Dist. 2 001-010-40102 9,159 20,841 20,800 10,000 Council Discretionary - Dist. 3 001-010-40103 - 30,000 30,000 10,000 Council Discretionary - Dist. 4 001-010-40104 10,000 20,000 20,000 10,000 Council Discretionary - Dist. 5 001-010-40105 8,274 21,726 21,700 10,000 Memberships and Dues 001-010-40300 18,403 19,000 18,400 19,000 Training and Meetings 001-010-40400 2,236 11,000 2,100 11,000 Special Departmental 001-010-40800 244 3,000 1,000 3,000 Contract Professional 001-010-44000 20,100 10,000 12,900 15,000 TOTAL MAINTENANCE AND OPERATIONS $ 69,381 $ 166,567 $ 157,300 $ 99,000 TOTAL EXPENDITURES $ 102,672 $ 199,867 $ 190,600 $ 132,300 Explanation of Significant Accounts: Memberships and Dues 001-010-40300 Training and Meetings 001-010-40400 Special Departmental 001-010-40800 Contract Professional 001-010-44000 Southern California Association of Government, League California of Cities, Orange County Council of Governments, and Miscellaneous Meetings and training include, but not limited to annual training conferences, mileage, and general meetings of the City Council Miscellaneous events Consultant services 33 CITY COUNCIL FY 2021-2022 Summary of Appropriations by Account Amended Estimated Proposed Account Actual Budget Actual Budget Description Number FY 2019-20 FY 2020-21 FY 2020-21 FY 2021-22 PERSONNEL SERVICES 40100 Council Discretionary - Dist. 1 40101 Council Discretionary - Dist. 2 Part-time 40004 $ 32,400 $ 32,400 $ 32,400 $ 32,400 PARS Retirement 40013 421 400 400 400 Medicare Insurance 40017 470 500 500 500 TOTAL PERSONNEL SERVICES 33,291 33,300 33,300 33,300 MAINTENANCE AND OPERATIONS Office Supplies 40100 Council Discretionary - Dist. 1 40101 Council Discretionary - Dist. 2 40102 Council Discretionary - Dist. 3 40103 Council Discretionary - Dist. 4 40104 Council Discretionary - Dist. 5 40105 Memberships and Dues 40300 Training and Meetings 40400 Special Departmental 40800 Contract Professional 44000 TOTAL MAINTENANCE AND OPERATIONS TOTAL EXPENDITURES 21,700 965 1,000 400 1,000 - 30,000 30,000 10,000 9,159 20,841 20,800 10,000 - 30,000 30,000 10,000 10,000 20,000 20,000 10,000 8,274 21,726 21,700 10,000 18,403 19,000 18,400 19,000 2,236 11,000 2,100 11,000 244 3,000 1,000 3,000 20,100 10,000 12,900 15,000 69,381 166,567 157,300 99,000 $ 102,672 $ 199,867 $ 190,600 $ 132,300 34 CITY MANAGER Summary of Appropriations EXPENDITURTES BY PROGRAM City Manager - 011 Personnel Services Maintenance and Operations Capital Outlay Subtotal Human Resources - 014 Personnel Services Maintenance and Operations Capital Outlay Subtotal Risk Management - 018 Personnel Services Maintenance and Operations Capital Outlay Subtotal Information Systems - 020 Personnel Services Maintenance and Operations Capital Outlay Subtotal Refuse - 051 Personnel Services Maintenance and Operations Capital Outlay Subtotal TOTAL Personnel Services Maintenance and Operations Capital Outlay TOTAL EXPENDITURES BY FUND General Fund - 001 Waste Management Act - 005 IT Replacement - 602 TOTAL FY 2021-2022 Program 1,891,987 Amended Estimated Proposed Actual Budget Actual Budget FY 2019-20 FY 2020-21 FY 2020-21 FY 2021-22 $ 513,908 $ 724,100 $ 687,700 $ 750,000 118,256 118,000 101,500 191,300 632,164 842,100 789,200 941,300 138,205 144,000 121,500 205,800 46,412 73,800 55,600 96,800 184,617 217,800 177,100 302,600 1,891,987 2,062,600 2,100,200 2,413,000 75,000 50,000 626,936 1,359,365 876,100 1,891,987 2,062,600 2,100,200 2,413,000 626,936 884,959 801,100 637,000 - 474,406 75,000 50,000 626,936 1,359,365 876,100 687,000 1,273,123 1,184,500 1,255,000 1,275,000 1,273,123 1,184,500 1,255,000 1,275,000 652,113 868,100 809,200 955,800 3,956,714 4,323,859 4,313,400 4,613,100 - 474,406 75,000 50,000 $ 4,608,827 $ 5,666,365 $ 5,197,600 $ 5,618,900 $ 4,330,107 $ 4,884,859 $ 4,850,300 $ 5,269,900 278,720 307,100 272,300 299,000 - 474,406 75,000 50,000 $ 4,608,827 $ 5,666,365 $ 5,197,600 $ 5,618,900 35 CITY MANAGER FY 2021-2022 Amended Estimated Proposed Account Actual Budget Actual Budget Description Number FY 2019-20 FY 2020-21 FY 2020-21 FY 2021-22 PERSONNEL SERVICES Full-time Salaries 001-011-40001 $ 194,887 $ 313,700 $ 294,200 $ 371,400 Over -time PT 001-011-40002 - - 300 - Over -time 001-011-40003 642 - 200 - Part-time 001-011-40004 6,092 - 31,500 - Auto Allowance 001-011-40008 3,900 3,900 3,800 4,500 Cell Phone Allowance 001-011-40009 942 900 900 1,200 Deferred Compensation 001-011-40011 11,863 14,900 12,700 17,700 PERS Retirement 001-011-40012 60,894 93,200 92,700 122,100 PARS Retirement 001-011-40013 79 - - - Medicallnsurance 001-011-40014 7,258 24,300 11,500 29,600 AFLAC Insurance -Cafeteria 001-011-40015 85 600 800 - Medicare Insurance 001-011-40017 3,320 5,100 4,700 6,000 Life and Disability 001-011-40018 770 2,000 1,000 2,100 Cafeteria Taxable 001-011-40023 923 2,300 2,200 2,000 Vacation Buy/Payout 001-011-40027 14,146 14,800 18,200 18,700 Health and Wellness Program 001-011-40032 706 1,300 700 1,500 Medical Waiver 001-011-40033 309 - - - TOTAL PERSONNEL SERVICES $ 306,816 $ 477,000 $ 475,400 $ 576,800 MAINTENANCE AND OPERATIONS Office Supplies 001-011-40100 $ 167 $ 3,000 $ 1,500 $ 3,000 Memberships and Dues 001-011-40300 3,782 7,500 4,000 7,500 Training and Meetings 001-011-40400 2,866 10,000 500 10,000 Special Departmental 001-011-40800 139 2,500 500 10,000 Contract Professional 001-011-44000 39,674 35,000 35,000 35,000 TOTAL MAINTENANCE AND OPERATIONS $ 46,628 $ 58,000 $ 41,500 $ 65,500 TOTAL EXPENDITURES $ 353,444 $ 535,000 $ 516,900 $ 642,300 Explanation of Significant Accounts: Memberships and Dues 001-011-40300 Training and Meetings 001-011-40400 Contract Professional Services 001-011-44000 Orange County City Manager's Assoc., International City/County Mgmt. Assoc., CA. City Mgmt., Assoc., CA. Assoc. of Public Information Officials, League of CA Cities, Public Employers Labor Relations Association, American Societv for Public Admin. 3CMA. and MMASC League of Cities City Manager and City Council, Orange County City Manager's Assoc., International City/County Management Association, California Association of Public Information Officials, California Joint Powers Insurance Authority, MMASC, and 3CMA Communication and consultant services 36 CITY MANAGER Account Actual Description Number FY 2019-20 PERSONNEL SERVICES Full-time Salaries 001-014-40001 $ 92,649 Cell Phone Allowance 001-014-40009 135 Deferred Compensation 001-014-40011 3,091 PERS Retirement 001-014-40012 25,066 Medical Insurance 001-014-40014 8,726 Medicare Insurance 001-014-40017 1,453 Life and Disability 001-014-40018 697 Cafeteria Taxable 001-014-40023 650 Vacation Buy/Payout 001-014-40027 5,352 Health and Wellness Program 001-014-40032 128 Medical Waiver 001-014-40033 258 FY 2021-2022 Amended Estimated Budget Actual FY 2020-21 FY 2020-21 94,600 100 3,200 28,100 9,200 1,500 700 700 5,500 400 65,000 100 2,100 29,000 10,000 1,100 600 400 13,000 200 Proposed Budget FY 2021-22 $ 133,700 300 4,500 44,000 15,200 2,100 900 4,500 600 TOTAL PERSONNEL SERVICES $ 138,205 $ 144,000 $ 121,500 $ 205,800 MAINTENANCE AND OPERATIONS Memberships and Dues 001-014-40300 $ 5,179 $ 6,000 $ 5,000 $ 6,000 Training and Meetings 001-014-40400 3,525 1,500 400 10,000 Special Departmental 001-014-40800 166 300 200 300 Contract Professional 001-014-44000 37,542 66,000 50,000 80,500 TOTAL MAINTENANCE AND OPERATIONS $ 46,412 $ 73,800 $ 55,600 $ 96,800 TOTAL EXPENDITURES $ 184,617 $ 217,800 $ 177,100 $ 302,600 Explanation of Significant Accounts: Memberships and Dues 001-014-40300 Training and Meetings Special Departmental Contract Professional Services 001-014-40400 001-014-40800 001-014-44000 Southern CA. Personnel Mgmt. Assoc., Orange County Human Resources Consortium, Liebert Cassidy Whitmore, CA Public Employer Labor Relations Assoc., So. CA Public Labor Relations Council, CA Public Agency Compensation Survey, National Public Labor Relations Assoc., and Society for Human Resources Mgmt CA. Public Employer Retirement System, So. CA Public Labor Relations Council, Liebert Cassidy Whitmore, and peer support program for employees Postage and labor posters Section 125, Employee Assistance Program, Livescan, TASC, Pre-employment screening, psychology consultant, unemployment, CALOPPS, personnel investigation, recruitment advertising/testing, and miscellaneous 37 CITY MANAGER 018 Risk Management 001 General Fund FY 2021-2022 Amended Estimated Proposed Account Actual Budget Actual Budget Description Number FY 2019-20 FY 2020-21 FY 2020-21 FY 2021-22 MAINTENANCE AND OPERATIONS General Liability 001-018-49500 $ 1,069,785 $ 1,077,100 $ 1,095,300 $ 1,254,300 Property Insurance Premium 001-018-49501 292,907 300,000 322,600 395,000 Workers' Compensation 001-018-49600 528,624 685,500 682,300 763,700 W/C Insurance Premium 001-018-49620 671 - - - TOTAL MAINTENANCE AND OPERATIONS $ 1,891,987 $ 2,062,600 $ 2,100,200 $ 2,413,000 TOTAL EXPENDITURES $ 1,891,987 $ 2,062,600 $ 2,100,200 $ 2,413,000 Explanation of Significant Accounts: General Liability 001-018-49500 Annual Insurance Premium Property Insurance Premium 001-018-49501 Annual Insurance Premium, Crime and Pollution Insurance Workers' Compensation 001-018-49600 Annual Insurance Premium 0 CITY MANAGER 020 Information Systems Estimated Proposed 001 General Account Fund Budget FY 2021-2022 Explanation of Significant Accounts: Office and Technology Resources 001-020-40500 Computer/laptop upgrade and replacement, IT equipment and peripherals, IT misc. Contract Professional 001-020-44000 IT software licensing, warranty renewals, phones, website hosting and maintenance, and phone and internet service providers. 39 Amended Estimated Proposed Account Actual Budget Actual Budget Description Number FY 2019-20 FY 2020-21 FY 2020-21 FY 2021-22 MAINTENANCE AND OPERATIONS Office and Technology Resources 001-020-40500 $ 159,064 $ 229,319 $ 218,500 $ 38,000 Contract Professional 001-020-44000 467,872 655,640 582,600 599,000 TOTAL MAINTENANCE AND OPERATIONS $ 626,936 $ 884,959 $ 801,100 $ 637,000 TOTAL EXPENDITURES $ 626,936 $ 884,959 $ 801,100 $ 637,000 Explanation of Significant Accounts: Office and Technology Resources 001-020-40500 Computer/laptop upgrade and replacement, IT equipment and peripherals, IT misc. Contract Professional 001-020-44000 IT software licensing, warranty renewals, phones, website hosting and maintenance, and phone and internet service providers. 39 CITY MANAGER FY 2021-2022 Amended Estimated Proposed Account Actual Budget Actual Budget Description Number FY 2019-20 FY 2020-21 FY 2020-21 FY 2021-22 MAINTENANCE AND OPERATIONS Contract Professional 001-051-44000 $ 1,273,123 $ 1,184,500 $ 1,255,000 $ 1,275,000 TOTAL MAINTENANCE AND OPERATIONS $ 1,273,123 $ 1,184,500 $ 1,255,000 $ 1,275,000 TOTAL EXPENDITURES $ 1,273,123 $ 1,184,500 $ 1,255,000 $ 1,275,000 Explanation of Significant Accounts: Contract Professional 001-051-44000 Refuse contract 40 CITY MANAGER FY 2021-2022 Amended Estimated Proposed Account Actual Budget Actual Budget Description Number FY 2019-20 FY 2020-21 FY 2020-21 FY 2021-22 PERSONNEL SERVICES Full-time Salaries 005-011-40001 $ 127,484 $ 136,200 $ 118,300 $ 100,700 Over -time PT 005-011-40002 558 1,000 300 500 Over -time 005-011-40003 9,412 10,000 3,100 5,000 Part-time 005-011-40004 4,285 21,500 19,200 10,400 Auto Allowance 005-011-40008 300 300 300 300 Cell Allowance 005-011-40009 383 400 400 200 Deferred Compensation 005-011-40011 3,637 4,400 3,600 2,700 PERS Retirement 005-011-40012 36,254 39,200 39,100 29,900 PARS Retirement 005-011-40013 56 300 100 100 Medical Insurance 005-011-40014 14,173 24,300 18,300 16,200 AFLAC Cafeteria 005-011-40015 38 100 100 100 Medicare Insurance 005-011-40017 2,133 2,600 2,100 1,800 Life and Disability 005-011-40018 909 900 700 800 Flexible Spending - Cafeteria 005-011-40022 256 100 100 100 Cafeteria Taxable 005-011-40023 702 100 800 1,800 Comptime Buy/Payout 005-011-40026 438 - - - Vacation Buy/Payout 005-011-40027 5,113 5,200 5,400 2,300 Health and Wellness Program 005-011-40032 360 500 400 300 Medical Waiver 005-011-40033 601 - - - TOTAL PERSONNEL SERVICES $ 207,092 $ 247,100 $ 212,300 $ 173,200 MAINTENANCE AND OPERATION: Equipment/Materials 005-011-40700 $ 6,189 $ 10,000 $ 10,000 $ 10,000 Contract Professional 005-011-44000 65,439 50,000 50,000 115,800 TOTAL MAINTENANCE AND OPERATIONS 71,628 60,000 60,000 125,800 TOTAL EXPENDITURES $ 278,720 $ 307,100 $ 272,300 $ 299,000 Explanation of Significant Accounts: Equipment and Materials 005-011-40700 Contract Professional 005-011-44000 Equipment and materials, outreach (organics), education and training, printing, Big Belly, and dog bags Street sweeping, solid waste technical assistance (organics), and assistance with implementation of AB 1383 41 CITY MANAGER Description CAPITAL OUTLAY Capital Projects - IT TOTAL CAPITAL OUTLAY TOTAL EXPENDITURES FY 2021-2022 Amended Estimated Proposed Account Actual Budget Actual Budget Number FY 2019-20 FY 2020-21 FY 2020-21 FY 2021-22 602-020-49605 $ - $ 474,406 $ 75,000 $ 50,000 $ - $ 474,406 $ 75,000 $ 50,000 $ - $ 474,406 $ 75,000 $ 50,000 Explanation of Significant Accounts: Capital Projects - IT 602-020-49605 Implementation of Tyler Incode and other IT infrastrucure improvement projects 42 CITY MANAGER Summary of Appropriations by Account Description PERSONNEL SERVICES Account Actual Number FY 2019-20 Full-time Salaries 40001 Over -Time PT 40002 Over -Time 40003 Part-time 40004 Auto Allowance 40008 Cell Phone Allowance 40009 Deferred Compensation 40011 PERS Retirement 40012 PARS Retirement 40013 Medical Insurance 40014 AFLAC Insurance -Cafeteria 40015 Medicare Insurance 40017 Life and Disability 40018 Flexible Spending - Cafeteria 40022 Cafeteria Taxable 40023 Comptime Buy/payout 40026 Vacation Buy/Payout 40027 Health and Wellness Program 40032 Medical Waiver 40033 TOTAL PERSONNEL SERVICES 61,000 MAINTENANCE AND OPERATIONS Office Supplies 40100 Memberships and Dues 40300 Training and Meetings 40400 Office and Technology Resources 40500 Equipment and Materials 40700 Special Departmental 40800 Contract Professional 44000 General Liability 49500 Property Insurance 49501 Workers' Compensation 49600 W/C Insurance Premium 49620 TOTAL MAINTENANCE AND OPERATIONS CAPITAL OUTLAY Capital Projects 49605 TOTAL CAPITAL OUTLAY TOTAL EXPENDITURES Amended Budget FY 2020-21 FY 2021-2022 Estimated Actual FY 2020-21 Proposed Budget FY 2021-22 $ 415,020 $ 544,500 $ 477,500 $ 605,800 558 1,000 600 500 10,054 10,000 3,300 5,000 10,377 21,500 50,700 10,400 4,200 4,200 4,100 4,800 1,460 1,400 1,400 1,700 18,591 22,500 18,400 24,900 122,214 160,500 160,800 196,000 135 300 100 100 30,157 57,800 39,800 61,000 123 700 900 100 6,906 9,200 7,900 9,900 2,376 3,600 2,300 3,800 256 100 100 100 2,275 3,100 3,400 3,800 438 - - - 24,611 25,500 36,600 25,500 1,194 2,200 1,300 2,400 1,168 - - - 652,113 868,100 809,200 955,800 167 3,000 1,500 3,000 8,961 13,500 9,000 13,500 6,391 11,500 900 20,000 159,064 229,319 218,500 38,000 6,189 10,000 10,000 10,000 305 2,800 700 10,300 1,883,650 1,991,140 1,972,600 2,105,300 1,069,785 1,077,100 1,095,300 1,254,300 292,907 300,000 322,600 395,000 528,624 685,500 682,300 763,700 671 - - - 3,956,714 4,323,859 4,313,400 4,613,100 - 474,406 75,000 50,000 - 474,406 75,000 50,000 $ 4,608,827 $ 5,666,365 $ 5,197,600 $ 5,618,900 43 CITY CLERK I FY 2021-2022 Summary of Appropriations by Program Amended Estimated Proposed Actual Budget Actual Budget FY 2019-20 FY 2020-21 FY 2020-21 FY 2021-22 EXPENDITURTES BY PROGRAM City Clerk - 012 Personnel Services Maintenance and Operations Capital Outlay Subtotal Elections - 013 Personnel Services Maintenance and Operations Capital Outlay Subtotal TOTAL Personnel Services Maintenance and Operations Capital Outlay TOTAL EXPENDITURES BY FUND General Fund - 001 TOTAL $ 251,119 $ 285,800 $ 261,700 $ 278,400 19,092 23,100 24,100 27,600 270,211 308,900 285,800 306,000 10,586 8,000 11,800 8,000 10,586 8,000 11,800 8,000 251,119 285,800 261,700 278,400 29,678 31,100 35,900 35,600 $ 280,797 $ 316,900 $ 297,600 $ 314,000 $ 280,797 $ 316,900 $ 297,600 $ 314,000 $ 280,797 $ 316,900 $ 297,600 $ 314,000 44 CITY CLERK FY 2021-2022 Amended Estimated Proposed Account Actual Budget Actual Budget Description Number FY 2019-20 FY 2020-21 FY 2020-21 FY 2021-22 PERSONNEL SERVICES Full-time Salaries Over -time Part-time Cell Phone Allowance Deferred Compensation PERS Retirement PARS Retirement Medical Insurance Medicare Insurance Life and Disability Flexible Spending - Cafeteria Cafeteria Taxable Health and Wellness Program TOTAL PERSONNEL SERVICES MAINTENANCE AND OPERATIONS Office Supplies Public/Legal Notices Memberships and Dues Training and Meetings Special Departmental Telephone Contract Professional 001-012-40001 $ 161,739 $ 175,400 $ 165,600 $ 173,200 001-012-40003 465 - - - 001-012-40004 31,413 41,800 35,400 35,200 001-012-40009 135 - 600 - 001-012-40011 4,055 4,500 4,000 4,400 001-012-40012 25,533 30,200 23,500 31,500 001-012-40013 400 500 400 500 001-012-40014 19,887 24,600 24,800 25,700 001-012-40017 2,738 3,300 2,800 3,100 001-012-40018 1,441 1,500 1,300 1,400 001-012-40022 554 1,200 900 1,200 001-012-40023 1,739 1,800 1,400 1,200 001-012-40032 1,020 1,000 1,000 1,000 $ 251,119 $ 285,800 $ 261,700 $ 278,400 001-012-40100 $ 1,774 $ 001-012-40200 2,728 001-012-40300 528 001-012-40400 1,099 001-012-40800 - 001-012-41000 656 001-012-44000 12,307 TOTAL MAINTENANCE AND OPERATIONS TOTAL EXPENDITURES Explanation of Significant Accounts: Memberships and Dues 001-012-40300 Training and Meetings 001-012-40400 Special Departmental 001-012-40800 Contract Professional Services 001-012-44000 1,000 $ 3,200 $ 1,000 4,000 9,600 6,000 1,100 300 1,100 2,000 1,000 4,000 1,500 - 1,500 - 500 500 13,500 9,500 13,500 $ 19,092 $ 23,100 $ 24,100 $ 27,600 $ 270,211 $ 308,900 $ 285,800 $ 306,000 ARMA, City Clerks Association of California, International Institute of Municipal Clerks, and National Notary Association Technical Tracks for Clerks (UCR) #3/4 and ARMA International Potential mandates and miscellaneous events Codification services, government transparency, and record management 45 CITY CLERK 013 Elections 001 General Fund FY 2021-2022 Amended Estimated Proposed Account Actual Budget Actual Budget Description Number FY 2019-20 FY 2020-21 FY 2020-21 FY 2021-22 MAINTENANCE AND OPERATIONS Special Departmental 001-013-40800 $ 10,586 $ 8,000 $ 11,800 $ 8,000 TOTAL MAINTENANCE AND OPERATIONS $ 10,586 $ 8,000 $ 11,800 $ 8,000 TOTAL EXPENDITURES $ 10,586 $ 8,000 $ 11,800 $ 8,000 Explanation of Significant Accounts: Special Departmental 001-013-40800 MCA Direct annual services, training and education, publications, materials and supplies, election run-off, and Orange County Registrar 46 CITY CLERK Summary of Appropriations by Account Amended Account Actual Budget Description Number FY 2019-20 FY 2020-21 PERSONNEL SERVICES Full-time Salaries Over -Time Part-time Cell Phone Allowance Deferred Compensation PERS Retirement PARS Retirement Medical Insurance Medicare Insurance Life and Disability Flexible Spending - Cafeteria Cafeteria Taxable Health and Wellness Program TOTAL PERSONNEL SERVICES MAINTENANCE AND OPERATIONS FY 2021-2022 Estimated Actual FY 2020-21 Proposed Budget FY 2021-22 40001 $ 161,739 $ 175,400 $ 165,600 $ 173,200 40003 465 - - - 40004 31,413 41,800 35,400 35,200 40009 135 - 600 - 40011 4,055 4,500 4,000 4,400 40012 25,533 30,200 23,500 31,500 40013 400 500 400 500 40014 19,887 24,600 24,800 25,700 40017 2,738 3,300 2,800 3,100 40018 1,441 1,500 1,300 1,400 40022 554 1,200 900 1,200 40023 1,739 1,800 1,400 1,200 40032 1,020 1,000 1,000 1,000 Office Supplies 40100 Public/Legal Notices 40200 Memberships and Dues 40300 Training and Meetings 40400 Special Departmental 40800 Telephone 41000 Contract Professional 44000 TOTAL MAINTENANCE AND OPERATIONS TOTAL EXPENDITURES 1,099 251,119 285,800 261,700 278,400 1,774 1,000 3,200 1,000 2,728 4,000 9,600 6,000 528 1,100 300 1,100 1,099 2,000 1,000 4,000 10,586 9,500 11,800 9,500 656 - 500 500 12,307 13,500 9,500 13,500 29,678 31,100 35,900 35,600 $ 280,797 $ 316,900 $ 297,600 $ 314,000 47 CITY ATTORNEY I FY 2021-2022 Summary of Appropriations by Program Amended Estimated Proposed Actual Budget Actual Budget FY 2019-20 FY 2020-21 FY 2020-21 FY 2021-22 EXPENDITURTES BY PROGRAM City Attorney - 015 Personnel Services $ - $ - $ - $ - Maintenance and Operations 380,962 436,000 362,000 436,000 Capital Outlay - - - - Subtotal 380,962 436,000 362,000 436,000 TOTAL Personnel Services - - - - Maintenance and Operations 380,962 436,000 362,000 436,000 Capital Outlay - - - - TOTAL $ 380,962 $ 436,000 $ 362,000 $ 436,000 EXPENDITURES BY FUND General Fund - 001 $ 380,962 $ 436,000 $ 362,000 $ 436,000 TOTAL $ 380,962 $ 436,000 $ 362,000 $ 436,000 48 CITY ATTORNEY 015 City Attorney 001 General Fund Amended Account Actual Budget Description Number FY 2019-20 FY 2020-21 MAINTENANCE AND OPERATIONS RWG - Monthly Retainer 001-015-49700 $ RWG - Litigation Services 001-015-49710 DRL - General Prosecution 001-015-49721 RWG - Other Attorney Services 001-015-49777 RWG - Personnel Matters 001-015-49778 LCW - Personnel Matters 001-015-49782 FY 2021-2022 Estimated Proposed Actual Budget FY 2020-21 FY 2021-22 246,000 $ 246,000 $ 246,000 $ 253,000 13,378 115,000 22,800 100,000 3,201 10,000 10,000 5,000 109,242 40,000 68,200 45,500 7,254 5,000 10,000 5,000 1,887 20,000 5,000 27,500 TOTAL MAINTENANCE AND OPERATIONS $ 380,962 $ 436,000 $ 362,000 $ 436,000 TOTAL EXPENDITURES $ 380,962 $ 436,000 $ 362,000 $ 436,000 Explanation of Significant Accounts: RWG - Monthly Retainer 001-015-49700 RWG Monthly retainer RWG - Litigation Services 001-015-49710 RWG Reimbursable costs and expenses DRL - General Prosecution 001-015-49721 DRL General Prosecution RWG - Other Attorney Services 001-015-49777 RWG Other Attorney Services such as PRA Requests RWG - Personnel Matters 001-015-49778 RWG Personnel Matters LCW - Personnel Matters 001-015-49782 LCW Personnel Matters 49 CITY ATTORNEY Summary of Appropriations by Account FY 2021-2022 Amended Estimated Proposed Account Actual Budget Actual Budget Description Number FY 2019-20 FY 2020-21 FY 2020-21 FY 2021-22 MAINTENANCE AND OPERATIONS RWG - Monthly Retainer 49700 RWG - Litigation Services 49710 DRL - General Prosecution 49721 RWG - Other Attorney Services 49777 RWG - Personnel Matters 49778 LCW - Personnel Matters 49782 TOTAL MAINTENANCE AND OPERATIONS TOTAL EXPENDITURES 68,200 $ 246,000 $ 246,000 $ 246,000 $ 253,000 13,378 115,000 22,800 100,000 3,201 10,000 10,000 5,000 109,242 40,000 68,200 45,500 7,254 5,000 10,000 5,000 1,887 20,000 5,000 27,500 380,962 436,000 362,000 436,000 $ 380,962 $ 436,000 $ 362,000 $ 436,000 50 FINANCE I FY 2021-2022 Summary of Appropriations by Program Amended Estimated Proposed Actual Budget Actual Budget FY 2019-20 FY 2020-21 FY 2020-21 FY 2021-22 EXPENDITURTES BY PROGRAM Finance - 017 Personnel Services $ 633,246 $ 673,200 $ 660,500 $ 723,500 Maintenance and Operations 137,975 167,500 168,500 219,900 Capital Outlay - - - - Subtotal 771,221 840,700 829,000 943,400 TOTAL Personnel Services 633,246 673,200 660,500 723,500 Maintenance and Operations 137,975 167,500 168,500 219,900 Capital Outlay - - - - TOTAL $ 771,221 $ 840,700 $ 829,000 $ 943,400 EXPENDITURES BY FUND General Fund - 001 $ 771,221 $ 840,700 $ 829,000 $ 943,400 TOTAL $ 771,221 $ 840,700 $ 829,000 $ 943,400 51 FINANCE FY 2021-2022 Amended Estimated Proposed Account Actual Budget Actual Budget Description Number FY 2019-20 FY 2020-21 FY 2020-21 FY 2021-22 PERSONNEL SERVICES Full-time Salaries Over -Time - Finance Part-time Cell Phone Allowance Deferred Compensation PERS Retirement PARS Retirement Medical Insurance Medicare Insurance Life and Disability Flexible Spending - Cafeteria Cafeteria Taxable Comp time Buy/payout Vacation Buy/Payout Sick Payout Health and Wellness Program Medical Waiver Retiree Health Savings TOTAL PERSONNEL SERVICES MAINTENANCE AND OPERATIONS Office Supplies Public/legal Notices Memberships and Dues Training and Meetings Special Departmental Contract Professional 001-017-40001 $ 418,463 001-017-40003 116 001-017-40004 274 001-017-40009 1,353 001-017-40011 10,706 001-017-40012 106,961 001-017-40013 - 001-017-40014 23,457 001-017-40017 6,897 001-017-40018 3,267 001-017-40022 308 001-017-40023 7,224 001-017-40026 - 001-017-40027 28,395 001-017-40028 10,361 001-017-40032 3,200 001-017-40033 4,328 001-017-40034 7,936 $ 460,600 $ 453,300 $ 481,300 - - 1,000 - - 18,300 600 2,400 1,300 12,400 11,600 13,400 104,500 94,900 103,900 - - 200 62,800 64,400 65,800 7,100 6,700 7,800 3,800 3,500 4,300 300 1,100 200 9,200 9,000 10,600 - 1,300 - 5,400 6,500 13,100 2,300 2,300 2,300 4,200 3,500 - $ 633,246 $ 673,200 $ 660,500 $ 723,500 001-017-40100 001-017-40200 $ 4,248 $ 5,000 $ 5,000 $ 5,000 001-017-40200 Treasurers Association, and California Society of Municipal 568 500 500 800 001-017-40300 1,606 2,500 2,500 2,500 001-017-40400 programs, financial statement and budget printing, IRS 5,299 7,500 6,000 7,500 001-017-40800 Audit, State Controllers Reports, CA Municipal Statistics, LSL 10,511 15,000 14,500 18,700 001-017-44000 115,743 137,000 140,000 185,400 TOTAL MAINTENANCE AND OPERATIONS $ 137,975 $ 167,500 $ 168,500 $ 219,900 TOTAL EXPENDITURES $ 771,221 $ 840,700 $ 829,000 $ 943,400 Explanation of Significant Accounts: Public/Legal Notices 001-017-40200 State Controller's Report and budget public notices Memberships and Dues 001-017-40300 Government Finance Officers Association, California Municipal Treasurers Association, and California Society of Municipal Finance Officers and CAPPO Training and Meetings 001-017-40400 CSFMO Conference, Government Tax Seminar and other Government Accounting Training Programs Special Departmental 001-017-40800 Bank courier services, financial statement and budget award programs, financial statement and budget printing, IRS determination letter Contract Professional Services 001-017-44000 Audit, State Controllers Reports, CA Municipal Statistics, LSL GASB 68 calc, BNY, PFM, Muni Services, CalPERS GASB 68 valuation, Govinvest, OpenGov, Infosend and HDL 52 FINANCE Summary of Appropriations by Account Amended Account Actual Budget Description Number FY 2019-20 FY 2020-21 PERSONNEL SERVICES Full-time Salaries Over -Time Part-time Cell Phone Allowance Deferred Compensation PERS Retirement PARS Retirement Medical Insurance Medicare Insurance Life and Disability Flexible Spending - Cafeteria Cafeteria Taxable Comptime Buy/payout Vacation Buy/Payout Sick Payout Health and Wellness Program Medical Waiver Retiree Health Savings TOTAL PERSONNEL SERVICES MAINTENANCE AND OPERATIONS FY 2021-2022 Estimated Actual FY 2020-21 Proposed Budget FY 2021-22 40001 $ 418,463 $ 460,600 $ 453,300 $ 481,300 40003 116 - - 1,000 40004 274 - - 18,300 40009 1,353 600 2,400 1,300 40011 10,706 12,400 11,600 13,400 40012 106,961 104,500 94,900 103,900 40013 - - - 200 40014 23,457 62,800 64,400 65,800 40017 6,897 7,100 6,700 7,800 40018 3,267 3,800 3,500 4,300 40022 308 300 1,100 200 40023 7,224 9,200 9,000 10,600 40026 - - 1,300 - 40027 28,395 5,400 6,500 13,100 40028 10,361 - - - 40032 3,200 2,300 2,300 2,300 40033 4,328 4,200 3,500 - 40034 7,936 - - - Office Supplies 40100 Public/Legal Notices 40200 Memberships and Dues 40300 Training and Meetings 40400 Special Departmental 40800 Contract Professional 44000 TOTAL MAINTENANCE AND OPERATIONS TOTAL EXPENDITURES 2,500 633,246 673,200 660,500 723,500 4,248 5,000 5,000 5,000 568 500 500 800 1,606 2,500 2,500 2,500 5,299 7,500 6,000 7,500 10,511 15,000 14,500 18,700 115,743 137,000 140,000 185,400 137,975 167,500 168,500 219,900 $ 771,221 $ 840,700 $ 829,000 $ 943,400 53 NON -DEPARTMENTAL FY 2021-2022 Summary of Appropriations by Program Amended Estimated Proposed Actual Budget Actual Budget FY 2019-20 FY 2020-21 FY 2020-21 FY 2021-22 EXPENDITURTES BY PROGRAM Non -Departmental - 019 Personnel Services $ 758,309 $ 780,900 $ 780,900 $ 803,600 Maintenance and Operations 454,343 633,379 563,400 575,400 Capital Outlay - - - - Subtotal 1,212,652 1,414,279 1,344,300 1,379,000 Transfers - 080 Personnel Services - - - - Maintenance and Operations 3,286,006 5,197,360 2,961,800 2,194,100 Capital Outlay - - - - Subtotal 3,286,006 5,197,360 2,961,800 2,194,100 TOTAL Personnel Services 758,309 780,900 780,900 803,600 Maintenance and Operations 3,740,349 5,830,739 3,525,200 2,769,500 Capital Outlay - - - - TOTAL $ 4,498,658 $ 6,611,639 $ 4,306,100 $ 3,573,100 EXPENDITURES BY FUND General Fund - 001 $ 4,409,459 $ 6,512,258 $ 4,211,200 $ 3,470,600 Seal Beach Cable - 050 89,199 99,381 94,900 102,500 TOTAL $ 4,498,658 $ 6,611,639 $ 4,306,100 $ 3,573,100 54 NON -DEPARTMENTAL FY 2021-2022 Amended Estimated Proposed Account Actual Budget Actual Budget Description Number FY 2019-20 FY 2020-21 FY 2020-21 FY 2021-22 PERSONNEL SERVICES PERS Retirement 001-019-40012 $ 20,109 $ 25,000 $ 25,000 $ 25,000 Medical Insurance 001-019-40014 738,200 755,900 755,900 778,600 TOTAL PERSONNEL SERVICES $ 758,309 $ 780,900 $ 780,900 $ 803,600 MAINTENANCE AND OPERATIONS Office Supplies 001-019-40100 $ Memberships and Dues 001-019-40300 Training and Meetings 001-019-40400 Equipment and Materials 001-019-40700 Special Departmental 001-019-40800 Special Exp. - Chamber of Comm 001-019-40802 Prior Year Expense 001-019-40803 Promotional 001-019-40900 Rental/Lease Equip 001-019-42000 Contract Professional 001-019-44000 Intergovernmental 001-019-45000 TOTAL MAINTENANCE AND OPERATIONS TOTAL EXPENDITURES Explanation of Significant Accounts: Membership and Dues 001-019-40300 Trainings and Meetings 001-019-40400 Special Departmental 001-019-40800 Special Exp -Chamber of Commerce 001-019-40802 Promotional 001-019-40900 Rental/Lease Equipment 001-019-42000 Contract Professional 001-019-44000 Intergovernmental 001-019-45000 19,943 $ 20,800 $ 20,800 $ 14,300 6,917 7,000 17,000 12,000 1,098 6,800 4,500 6,800 765 - 600 - 6,606 15,300 8,500 10,300 5,800 6,000 - 6,000 147 - - - 8,000 8,000 8,000 8,000 73,725 96,600 96,600 96,600 60,179 162,698 108,000 117,300 181,964 210,800 204,500 201,600 $ 365,144 $ 533,998 $ 468,500 $ 472,900 $ 1,123,453 $ 1,314,898 $ 1,249,400 $ 1,276,500 Santa Ana River Flood, Chrysalis, Chamber, and LCWA JPA Contribution Council meetings, AED classes and executive team building Corodata, In-service day, AED replacements, and misc Sponsor concerts/permits 4th July Fireworks JFTB contribution De Lage Lease, C3 Solutions, equipment rental taxes, Pitney Bowes, and Holiday light - Dekra lite PARS, Safe shred, Gov Invest, Consultant services, OpenGov, Animal Care Center, Cummins - Coin Counter Maint., Consultant services, Class and Comp, Fieldman Rolap, Transparency Management, and Clear Source Long Beach Animal Control, Local Agency Formation Commission (LAFCO), Long Beach Transit, and OCTAP 55 NON -DEPARTMENTAL FY 2021-2022 Amended Estimated Proposed Account Actual Budget Actual Budget Description Number FY 2019-20 FY 2020-21 FY 2020-21 FY 2021-22 Transfer Out - CIP 001-080-47000 $ 1,210,761 $ 3,683,757 $ 1,433,200 $ 750,000 Transfer Out - Operations 001-080-47002 1,765,245 1,455,600 1,500,600 1,444,100 Vehicle Replacement 001-080-47010 310,000 58,003 28,000 - TOTAL MAINTENANCE AND OPERATIONS $ 3,286,006 $ 5,197,360 $ 2,961,800 $ 2,194,100 TOTAL EXPENDITURES $ 3,286,006 $ 5,197,360 $ 2,961,800 $ 2,194,100 DETAIL OF TRANSFERS OUT Transfer Out - 001-080-47000: Capital Improvement Projects - 045 Total Transfer Out - 001-080-47002: Street Lighting Assessment District - 002 Fire Station Debt Service - 028 Tidelands - 034 IT Replacement Fund - 602 Total $ 750,000 $ 750,000 $ 79,400 459,900 854,800 50,000 $ 1,444,100 Total General Fund Transfer Out $ 2,194,100 56 NON -DEPARTMENTAL FF019 Non -Departmental 050 Seal Beach Cable FY 2021-2022 Amended Estimated Proposed Account Actual Budget Actual Budget Description Number FY 2019-20 FY 2020-21 FY 2020-21 FY 2021-22 MAINTENANCE AND OPERATIONS Contract Professional 050-019-44000 $ 34,884 $ 35,000 $ 34,900 $ 34,900 Special Expense-SBTV 050-019-44001 54,315 40,000 40,000 50,000 Transfer Out - CIP 050-019-47000 - 24,381 20,000 - Transfer Out - Operation 050-019-47002 - - - 17,600 TOTAL MAINTENANCE AND OPERATIONS $ 89,199 $ 99,381 $ 94,900 $ 102,500 TOTAL EXPENDITURES $ 89,199 $ 99,381 $ 94,900 $ 102,500 Explanation of Significant Accounts: Contract Professional 050-019-44000 SBTV Origination Services Special Expense - SBTV 050-019-44001 Operating expenses for SBTV Transfer Out 050-019-47000 Transfer out to Capital Improvement Program 57 NON -DEPARTMENTAL Summary of Appropriations by Account FY 2021-2022 Amended Estimated Proposed Account Actual Budget Actual Budget Description Number FY 2019-20 FY 2020-21 FY 2020-21 FY 2021-22 PERSONNEL SERVICES $ 25,000 PERS Retirement 40012 Medical Insurance 40014 TOTAL PERSONNEL SERVICES 778,600 MAINTENANCE AND OPERATIONS 780,900 Office Supplies 40100 Memberships and Dues 40300 Training and Meetings 40400 Equipment and Materials 40700 Special Departmental 40800 Special Exp. - Chamber of Comm 40802 Prior Year Expense 40803 Promotional 40900 Rental/Lease Equip 42000 Contract Professional 44000 Special Expense - Ironwood/SBTV 44001 Intergovernmental 45000 Transfer Out - CIP 47000 Transfer Out - Operation 47002 Transfer Out - Vehicle Replacement 47010 TOTAL MAINTENANCE AND OPERATIONS TOTAL EXPENDITURES 8,000 $ 20,109 $ 25,000 $ 25,000 $ 25,000 738,200 755,900 755,900 778,600 758,309 780,900 780,900 803,600 19,943 20,800 20,800 14,300 6,917 7,000 17,000 12,000 1,098 6,800 4,500 6,800 765 - 600 - 6,606 15,300 8,500 10,300 5,800 6,000 - 6,000 147 - - - 8,000 8,000 8,000 8,000 73,725 96,600 96,600 96,600 95,063 197,698 142,900 152,200 54,315 40,000 40,000 50,000 181,964 210,800 204,500 201,600 1,210,761 3,708,138 1,453,200 750,000 1,765,245 1,455,600 1,500,600 1,461,700 310,000 58,003 28,000 - 3,740,349 5,830,739 3,525,200 2,769,500 $ 4,498,658 $ 6,611,639 $ 4,306,100 $ 3,573,100 58 POLICE I FY 2021-2022 Summary of Appropriations by Program Amended Estimated Proposed Actual Budget Actual Budget FY 2019-20 FY 2020-21 FY 2020-21 FY 2021-22 EXPENDITURTES BY PROGRAM EOC - 021 Personnel Services $ 258,350 $ 241,300 $ 238,300 $ 259,000 Maintenance and Operations 15,063 32,700 19,700 29,100 Capital Outlay - - - - Subtotal 273,413 274,000 258,000 288,100 PD Field Services - 022 Personnel Services 8,142,292 8,402,200 8,311,000 8,947,600 Maintenance and Operations 41,551 48,300 20,000 48,300 Capital Outlay - - - - Subtotal 8,183,843 8,450,500 8,331,000 8,995,900 PD Support Services - 023 Personnel Services 773,227 933,900 952,200 985,800 Maintenance and Operations 485,125 494,800 457,200 483,900 Capital Outlay 12,632 7,500 7,500 - Subtotal 1,270,984 1,436,200 1,416,900 1,469,700 Jail Operations - 024 Personnel Services 927,069 947,400 854,500 808,400 Maintenance and Operations 70,927 85,800 17,300 14,200 Capital Outlay - 28,000 28,000 - Subtotal 997,996 1,061,200 899,800 822,600 Parking Enforcement - 025 Personnel Services 454,517 500,300 468,200 533,800 Maintenance and Operations 447,550 449,700 510,800 485,300 Capital Outlay - - - - Subtotal 902,067 950,000 979,000 1,019,100 West Comm - 035 Personnel Services - - - - Maintenance and Operations 862,586 863,000 863,000 874,800 Capital Outlay - - - - Subtotal 862,586 863,000 863,000 874,800 Federal Asset Forfeiture - 111 Personnel Services 224,372 166,500 225,500 240,400 Maintenance and Operations 12,312 45,500 - - Capital Outlay - - - - Subtotal 236,684 212,000 225,500 240,400 Special Projects - 222 Personnel Services - - - - Maintenance and Operations - 50,000 50,000 - Capital Outlay - - - - Subtotal - 50,000 50,000 - 59 POLICE I FY 2021-2022 Summary of Appropriations by Program Amended Estimated Proposed Actual Budget Actual Budget FY 2019-20 FY 2020-21 FY 2020-21 FY 2021-22 Special Projects - 223 Personnel Services - - - - Maintenance and Operations - 73,700 73,700 - Capital Outlay - - - - Subtotal - 73,700 73,700 - Bulletproof Vest Partnership - 442 Personnel Services - - - - Maintenance and Operations 11,257 5,000 5,000 5,000 Capital Outlay - - - - Subtotal 11,257 5,000 5,000 5,000 Office of Traffic Safety Grant - 472 Personnel Services 15,811 40,600 40,600 40,600 Maintenance and Operations - 18,000 1,000 18,000 Capital Outlay - - - - Subtotal 15,811 58,600 41,600 58,600 Alcoholic Beverage Control - 473 Personnel Services 2,301 40,295 12,100 40,500 Maintenance and Operations - 3,000 1,600 5,500 Capital Outlay - - - - Subtotal 2,301 43,295 13,700 46,000 Tobacco Tax Act 2016 - 474 Personnel Services 71,321 124,100 124,100 - Maintenance and Operations - 10,100 10,100 - Capital Outlay - - - - Subtotal 71,321 134,200 134,200 - State Asset Forfeiture - 555 Personnel Services - - - - Maintenance and Operations - 2,900 - 3,000 Capital Outlay - - - - Subtotal - 2,900 - 3,000 SLESF Grant - 600 Personnel Services 40,301 86,200 86,700 86,200 Maintenance and Operations 69,266 52,900 50,458 49,600 Capital Outlay - - - - Subtotal 109,567 139,100 137,158 135,800 Special Projects - 601 Personnel Services - - - - Maintenance and Operations - 50,000 50,000 - Capital Outlay - - - - Subtotal - 50,000 50,000 - POLICE Summary of Appropriations by Program Amended Actual Budget FY 2019-20 FY 2020-21 OCAAT - 371 Personnel Services Maintenance and Operations Capital Outlay Subtotal TOTAL Personnel Services Maintenance and Operations Capital Outlay TOTAL EXPENDITURES BY FUND General Fund - 001 Special Projects - 004 Supplemental Law Enforcement - 009 Detention Center - 010 State Asset Forfeiture - 011 Federal Asset Forfeiture - 013 Pension Obligation Debt Service - 027 Police Grants - 075 Citywide Grants - 080 TOTAL FY 2021-2022 Estimated Proposed Actual Budget FY 2020-21 FY 2021-22 - - - 205,000 - - - 205,000 10,909,561 11,482,795 11,313,200 12,147,300 2,015,637 2,285,400 2,129,858 2,016,700 12,632 35,500 35,500 - $ 12,937,830 $ 13,803,695 $ 13,478,558 $ 14,164,000 $ 12,462,250 $ 12,986,900 $ 12,719,200 $ 13,470,200 - 173,700 173,700 - 109,567 139,100 137,158 135,800 13,994 48,000 28,500 - - 2,900 - 3,000 236,684 212,000 225,500 240,400 14,645 - - - 100,690 241,095 194,500 109,600 - - - 205,000 $ 12,937,830 $ 13,803,695 $ 13,478,558 $ 14,164,000 61 POLICE Descri PERSONNEL SERVICES Full-time Salaries Special Pay Over -Time Holiday Pay Cell Phone Allowance PERS Retirement Medical Insurance Medicare Insurance Life and Disability Uniform Allowance Annual Education Cafeteria Taxable Vacation Buy/Payout Medical Waiver TOTAL PERSONNEL SERVICES MAINTENANCE AND OPERATIONS FY 2021-2022 Amended Estimated Account Actual Budget Actual Number FY 2019-20 FY 2020-21 FY 2020-21 001-021-40001 $ 001-021-40002 001-021-40003 001-021-40005 001-021-40009 001-021-40012 001-021-40014 001-021-40017 001-021-40018 001-021-40020 001-021-40021 001-021-40023 001-021-40027 001-021-40033 Training and Meetings 001-021-40400 Equipment and Materials 001-021-40700 Special Departmental 001-021-40800 Contract Professional 001-021-44000 TOTAL MAINTENANCE AND OPERATIONS TOTAL EXPENDITURES Explanation of Significant Accounts: Training and Meetings 001-021-40400 Equipment and Materials 001-021-40700 Special Departmental 001-021-40800 Contract Professional 001-021-44000 154,358 $ 457 2,383 3,386 1,035 67,035 10,942 2,485 987 1,154 5,654 2,309 2,432 3,733 126,500 1,000 9,000 72,100 19,200 2,100 1,000 1,000 4,500 4,900 R 122,000 1,000 9,200 100 76,200 19,200 2,000 800 1,000 4,400 2,400 Proposed Budget FY 2021-22 129,000 1,000 9,200 84,500 19,200 2,200 1,000 1,000 4,500 7,400 $ 258,350 $ 241,300 $ 238,300 $ 259,000 $ 3,078 $ 7,500 $ 2,000 $ 6,900 2,749 5,700 5,700 5,700 4,167 10,000 5,000 7,500 5,069 9,500 7,000 9,000 $ 15,063 $ 32,700 $ 19,700 $ 29,100 $ 273,413 $ 274,000 $ 258,000 $ 288,100 California Emergency Services Association, Emergency Management training, CPR/first aid training, mature driver recertification, meeting and table top exercise expenses EOC enhancements and maintenance, RACES radio equipment, CERT vehicle and trailer expenses and supplies, VIPS event, and miscellaneous Emergency food kits, water, supplies, RACES and CERT uniform, emergency preparedness flyers, and citizens academy National Night Out, Neighbor for Neighbor, Emergency Prop Expo Health Fair, Nixle, emergency situation services, and fingerprinting of new VIPS & CERT members 62 POLICE FY 2021-2022 Amended Estimated Proposed Account Actual Budget Actual Budget Description Number FY 2019-20 FY 2020-21 FY 2020-21 FY 2021-22 PERSONNEL SERVICES Full-time Salaries 001-022-40001 $ 4,450,629 $ 4,581,900 $ 4,492,500 $ 4,777,600 Special Pay 001-022-40002 24,256 10,000 9,000 10,000 Over -time 001-022-40003 362,890 300,000 331,400 300,000 Part-time 001-022-40004 89,438 2,100 2,400 4,800 Holiday Pay 001-022-40005 258,070 301,500 259,500 313,600 Tuition Reimbursement 001-022-40007 9,566 11,500 8,000 11,500 Cell Phone Allowance 001-022-40009 11,591 13,000 12,500 13,700 Deferred Comp 001-022-40011 2,638 - 7,500 1,100 PERS Retirement 001-022-40012 2,049,447 2,213,200 2,285,900 2,525,500 PARS Retirement 001-022-40013 107 200 100 100 Medical Insurance 001-022-40014 365,843 448,900 467,300 509,200 AFLAC Insurance -Cafeteria 001-022-40015 4,952 7,300 5,800 7,300 Medicare Insurance 001-022-40017 79,115 81,500 80,000 84,700 Life and Disability 001-022-40018 33,254 35,300 30,500 36,100 Uniform Allowance 001-022-40020 33,913 34,600 32,600 35,200 Annual Education 001-022-40021 125,858 142,700 138,500 144,300 Flexible Spending - Cafeteria 001-022-40022 1,678 3,200 2,100 3,200 Cafeteria Taxable 001-022-40023 48,800 48,100 42,400 43,900 Comptime Buy/Payout 001-022-40026 14,701 34,800 6,000 10,000 Vacation Buy/Payout 001-022-40027 103,694 73,200 60,000 80,000 Sick Payout 001-022-40028 26,726 - - - Unemployment 001-022-40030 69 - - - Health and Wellness Fitness 001-022-40032 850 - - - Medical Waiver 001-022-40033 44,207 59,200 37,000 35,800 TOTAL PERSONNEL SERVICES $ 8,142,292 $ 8,402,200 $ 8,311,000 $ 8,947,600 MAINTENANCE AND OPERATIONS Training and Meetings 001-022-40400 $ 26,906 $ 48,300 $ 20,000 $ 48,300 TOTAL MAINTENANCE AND OPERATIONS $ 26,906 $ 48,300 $ 20,000 $ 48,300 TOTAL EXPENDITURES $ 8,169,198 $ 8,450,500 $ 8,331,000 $ 8,995,900 Explanation of Significant Accounts: Training and Meetings 001-022-40400 Non -Post and POST training, FBI, UC Regents, reserve officer training, CA Specialized Training Institute, CA Peace Officers Assoc., CA Narcotic Officers Assoc., peer support program, OCSD, motor training, Command College, traffic, narcotics, hostages, SLI Role of Chief, Amorer, Juvenile Justice, Crisis Communications, CAD/RMS, National Academy and basic officer skill updates 63 POLICE FY 2021-2022 Amended Estimated Proposed Account Actual Budget Actual Budget Description Number FY 2019-20 FY 2020-21 FY 2020-21 FY 2021-22 PERSONNEL SERVICES Full-time Salaries 001-023-40001 $ 480,039 $ 546,500 $ 581,800 $ 579,800 Over -time PT 001-023-40002 - - 100 - Over -time 001-023-40003 31,332 7,000 27,700 15,000 Part-time 001-023-40004 61,167 90,900 94,100 115,500 Tuition Reimbursement 001-023-40007 1,483 3,000 3,000 3,000 Cell Phone Allowance 001-023-40009 1,125 900 1,900 900 Deferred Compensation 001-023-40011 6,452 8,000 7,600 8,200 PERS Retirement 001-023-40012 103,787 134,000 136,800 136,400 PARS Retirement 001-023-40013 793 1,200 1,100 1,500 Medical Insurance 001-023-40014 50,866 90,400 59,500 75,700 AFLAC Insurance -Cafeteria 001-023-40015 3,777 4,500 4,300 4,400 Medicare Insurance 001-023-40017 8,412 10,000 10,000 10,900 Life and Disability 001-023-40018 4,545 5,500 4,500 5,800 Uniform Allowance 001-023-40020 3,398 3,500 4,200 3,500 Flexible Spending - Cafeteria 001-023-40022 400 500 400 500 Cafeteria Taxable 001-023-40023 6,139 5,200 9,800 6,200 Comptime Buy/Payout 001-023-40026 1,656 9,000 400 - Vacation Buy/Payout 001-023-40027 5,439 11,200 2,300 11,500 Health Wellness Program 001-023-40032 400 1,300 1,300 1,300 Medical Waiver 001-023-40033 2,017 1,300 1,400 5,700 TOTAL PERSONNEL SERVICES $ 773,227 $ 933,900 $ 952,200 $ 985,800 MAINTENANCE AND OPERATIONS Office Supplies 001-023-40100 $ 13,399 $ 15,000 $ 15,000 $ 15,000 Memberships and Dues 001-023-40300 3,483 3,300 3,300 4,350 Training and Meetings 001-023-40400 2,327 7,500 7,200 7,500 Equipment and Materials 001-023-40700 58,407 49,300 44,000 36,800 Special Departmental 001-023-40800 53,982 54,500 35,000 58,000 Vehicles Leasing 001-023-40804 - 800 - 800 Telephone 001-023-41000 66,533 70,000 60,000 68,400 Gas 001-023-41010 3,845 3,800 3,700 3,800 Electricity 001-023-41020 74,281 64,000 64,000 64,000 Rental/Lease Equip 001-023-42000 24,970 34,300 35,000 37,500 Contract Professional 001-023-44000 73,355 76,100 75,000 80,750 Intergovernmental 001-023-45000 110,543 116,200 115,000 107,000 TOTAL MAINTENANCE AND OPERATIONS $ 485,125 $ 494,800 $ 457,200 $ 483,900 CAPITAL OUTLAY Furniture and Fixtures 001-023-48010 $ 12,632 $ 7,500 $ 7,500 $ - TOTAL CAPITAL OUTLAY $ 12,632 $ 7,500 $ 7,500 $ - TOTAL EXPENDITURES $ 1,270,984 $ 1,436,200 $ 1,416,900 $ 1,469,700 64 POLICE Explanation of Significant Accounts: Office Supplies 001-023-40100 Memberships and Dues 001-023-40300 FY 2020-2021 Office Supplies, custom file folders, and postage CA Police Chiefs Assoc., CA Peer Support Assoc., CA Emergency Service Assoc., FBI National Academy Assoc., International Assoc. of Emergency Manager, OC Chiefs & Sheriffs Assoc., International Assoc. of Police Chief, TAPE, CAPE, CLEARS, CCCUG, CATO, CA Homicide In. Assoc., OC training Mgr. Assoc., SCCIA, CA Narcotics Officers 65 Assoc., Sungard, and Nat. Tactical Officers Assoc. Training and Meetings 001-023-40400 Non -POST property and evidence, records, notary, office training, computer training, court, and time management Equipment/Materials 001-023-40700 Taser, vehicle code books, flares, radar gun, radio and lithium batteries, audio recorders and supplies, small computer peripherals, medical supplies, latex gloves, ID card supplies, kitchen supplies, penal and vehicle code books, and 3 radios & charges for new hires Special Departmental 001-023-40800 Ammunition, uniforms, badges, boots, equipment, property supplies, property supplies, print jobs, forms, volunteer expenses, ceremony and promotion, equipment repairs, body armor, riot helmets, intoximeter supplies and repair, NARCAN, laser recertification, and Susteen Forensic Rental/Lease Equipment 001-023-42000 Code 5 group, Direct TV, CLEAR, Pitney Bowes, De Lage Landen, C3 Office Solutions, and FLOCK LPR Contract Professional 001-023-44000 DUI blood and breath tests, fingerprinting, Phoenix, sexual assault examinations, background investigation and polygraph, Convergint, transcription, biohazard, Safeshred, Corodata, TCTI, Vigilant, thermal property freezer maintenance, Copware. PUMA, and trauma intervention program Intergovernmental 001-023-45000 West Covina Systems Group, County Prosecution Assessment fees, OC radio repairs, range fees, mobile command post, OCSD Communication 800MHz, AFIS shared cost, and OCATS Furniture and Fixtures 001-023-48010 Furniture and fixtures 65 POLICE Descri PERSONNEL SERVICES Full-time Salaries Temporary Special Pay Over -time Holiday Pay Cell Phone Allowance Deferred Compensation PERS Retirement Medical Insurance Medicare Insurance Life and Disability Uniform Allowance Annual Education Cafeteria Taxable Comptime Buy/Payout Vacation Buy/Payout Sick Payout Medical Waiver TOTAL PERSONNEL SERVICES MAINTENANCE AND OPERATIONS Office Supplies Memberships and Dues Training and Meetings Equipment and Materials Special Departmental Telephone Contract Professional FY 2021-2022 Amended Estimated Proposed Account Actual Budget Actual Budget Number FY 2019-20 FY 2020-21 FY 2020-21 FY 2021-22 001-024-40001 $ 584,078 $ 576,200 $ 477,600 $ 471,300 001-024-40002 624 - - - 001-024-40003 27,844 20,000 26,600 20,000 001-024-40005 5,572 9,600 8,400 12,900 001-024-40009 865 1,000 1,300 1,300 001-024-40011 4,115 4,200 2,900 2,800 001-024-40012 159,546 179,600 181,600 183,400 001-024-40014 87,334 109,600 98,700 63,300 001-024-40017 9,289 9,300 7,800 8,000 001-024-40018 5,065 5,400 4,900 4,100 001-024-40020 6,400 7,100 5,500 5,300 001-024-40021 4,920 4,900 6,600 6,900 001-024-40023 5,995 6,700 3,600 4,500 001-024-40026 12,051 9,200 11,500 3,200 001-024-40027 7,081 4,600 6,100 8,800 001-024-40028 5,345 - - - 001-024-40033 945 - 11,400 12,600 $ 927,069 $ 947,400 $ 854,500 $ 808,400 001-024-40100 $ 55 $ 600 $ 200 $ 300 001-024-40300 - 500 - 500 001-024-40400 2,903 6,600 1,000 2,000 001-024-40700 5,558 6,200 3,000 6,200 001-024-40800 714 3,000 2,000 1,000 001-024-41000 621 800 600 600 001-024-44000 47,082 48,100 10,000 3,600 TOTAL MAINTENANCE AND OPERATIONS $ 56,933 $ 65,800 $ 16,800 $ 14,200 TOTAL EXPENDITURES $ 984,002 $ 1,013,200 $ 871,300 $ 822,600 Explanation of Significant Accounts: Memberships and Dues 001-024-40300 Training and Meetings 001-024-40400 Equipment/Materials 001-024-40700 Special Departmental 001-024-40800 Contract Professional 001-024-44000 Newport Harbor Bar Assoc., CA Jail Programs Assoc., American Correctional Assoc., LA County Bar Assoc., and Riverside County Bar Assoc. STC, Federal, State, and miscellaneous Plumbing, fixtures, lighting, replacement cameras, cleaning materials, and polishing equipment Uniforms, badges, and STC Core course uniform/materials Contract physician, nurse, and meal vendor; maintenance contractual services; and GPS furlough inmate services. POLICE Descri PERSONNEL SERVICES Full-time Salaries Over -time PT Over -time Part -Time Holiday Pay Cell Phone Allowance Deferred Compensation PERS Retirement PARS Retirement Medical Insurance AFLAC Insurance -Cafeteria Medicare Insurance Life and Disability Uniform Allowance Annual Education Cafeteria Taxable Comptime Buy/Payout Vacation Buy/Payout Sick Payout Medical Waiver TOTAL PERSONNEL SERVICES MAINTENANCE AND OPERATIONS FY 2021-2022 Amended Estimated Account Actual Budget Actual Number FY 2019-20 FY 2020-21 FY 2020-21 001-025-40001 $ 001-025-40002 001-025-40003 001-025-40004 001-025-40005 001-025-40009 001-025-40011 001-025-40012 001-025-40013 001-025-40014 001-025-40015 001-025-40017 001-025-40018 001-025-40020 001-025-40021 001-025-40023 001-025-40026 001-025-40027 001-025-40028 001-025-40033 245,421 199 5,123 77,759 1,064 54 2,130 70,187 1,001 26,503 668 4,962 2,299 3,116 600 148 692 4,276 3,563 4,752 245,800 5,000 113,900 1,300 100 2,200 78,900 1,500 34,300 900 5,500 2,400 3,200 600 700 4,000 215,000 3,000 15,400 87,300 2,200 100 1,800 80,700 1,100 34,800 800 5,000 2,200 2,600 600 2,700 8,900 4,000 E.1 Proposed Budget FY 2021-22 251,900 5,000 143,900 1,300 100 2,300 71,400 1,900 33,200 900 6,100 2,500 3,200 600 3,000 200 2,300 4,000 $ 454,517 $ 500,300 $ 468,200 $ 533,800 Office Supplies 001-025-40100 $ 7,358 $ 14,000 $ 13,000 $ - Memberships and Dues 001-025-40300 - 500 500 - Training and Meetings 001-025-40400 200 500 300 300 Equipment and Materials 001-025-40700 93 8,300 5,800 4,000 Special Departmental 001-025-40800 10,078 4,000 3,200 4,000 Telephone 001-025-41000 2,326 800 5,000 - Contract Professional 001-025-44000 134,557 121,600 168,000 167,000 Intergovernmental 001-025-45000 292,938 300,000 315,000 310,000 TOTAL MAINTENANCE AND OPERATIONS $ 447,550 $ 449,700 $ 510,800 $ 485,300 TOTAL EXPENDITURES $ 902,067 $ 950,000 $ 979,000 $ 1,019,100 67 POLICE Explanation of Significant Accounts: FY 2020-2021 Office Supplies 001-025-40100 Office supplies and parking permits (NAFCO) Memberships and Dues 001-025-40300 Cal Public Parking Assoc. and National Parking Assoc. Training and Meetings 001-025-40400 CPPA conference and NPA conference Equipment/Materials 001-025-40700 TSC ticket stock and enforcement tools Special Departmental 001-025-40800 Uniforms, badges and parking meter repair Contract Professional 001-025-44000 Data Ticket, handheld software maintenance, citation and hearings Intergovernmental 001-025-45000 Orange County citation processing POLICE Account Description Number MAINTENANCE AND OPERATIONS West Comm 001-035-46000 $ FY 2021-2022 Amended Estimated Proposed Actual Budget Actual Budget FY 2019-20 FY 2020-21 FY 2020-21 FY 2021-22 862,586 $ 863,000 $ 863,000 $ 874,800 TOTAL MAINTENANCE AND OPERATIONS $ 862,586 $ 863,000 $ 863,000 $ 874,800 TOTAL EXPENDITURES $ 862,586 $ 863,000 $ 863,000 $ 874,800 POLICE FY 2021-2022 Amended Estimated Proposed Account Actual Budget Actual Budget Description Number FY 2019-20 FY 2020-21 FY 2020-21 FY 2021-22 MAINTENANCE AND OPERATIONS Canine Unit 004-222-41500 $ - $ 50,000 $ 50,000 $ - TOTAL MAINTENANCE AND OPERATIONS $ - $ 50,000 $ 50,000 $ - TOTAL EXPENDITURES $ - $ 50,000 $ 50,000 $ - 70 POLICE FY 2021-2022 Amended Estimated Proposed Account Actual Budget Actual Budget Description Number FY 2019-20 FY 2020-21 FY 2020-21 FY 2021-22 MAINTENANCE AND OPERATIONS BSCC Grant - PD 004-223-41501 $ - $ 72,000 $ 72,000 $ - AB109 004-223-41503 - 1,700 1,700 - TOTAL MAINTENANCE AND OPERATIONS $ - $ 73,700 $ 73,700 $ - TOTAL EXPENDITURES $ - $ 73,700 $ 73,700 $ - 71 POLICE FY 2021-2022 Amended Estimated Proposed Account Actual Budget Actual Budget Description Number FY 2019-20 FY 2020-21 FY 2020-21 FY 2021-22 MAINTENANCE AND OPERATIONS Special Expense - Canine Unit 004-601-44001 $ - $ 50,000 $ 50,000 $ - TOTAL MAINTENANCE AND OPERATIONS $ - $ 50,000 $ 50,000 $ - TOTAL EXPENDITURES $ - $ 50,000 $ 50,000 $ - 72 POLICE FY 2021-2022 Amended Estimated Proposed Account Actual Budget Actual Budget Description Number FY 2019-20 FY 2020-21 FY 2020-21 FY 2021-22 PERSONNEL SERVICES Over -time - SLESF Grant 009-600-40003 $ 39,712 $ 85,000 $ 85,500 $ 85,000 Medicare Insurance 009-600-40017 555 1,200 1,200 1,200 Flexible Spending - Cafeteria 009-600-40022 34 - - - TOTAL PERSONNEL SERVICES $ 40,301 $ 86,200 $ 86,700 $ 86,200 MAINTENANCE AND OPERATIONS Training and Meetings SLESF Grant 009-600-40400 $ 19,204 $ - $ 4,000 $ 10,000 Equipment/Materials 009-600-40700 50,062 45,000 38,000 31,000 Intergovernmental 009-600-45000 - 7,900 8,458 8,600 TOTAL MAINTENANCE AND OPERATIONS $ 69,266 $ 52,900 $ 50,458 $ 49,600 TOTAL EXPENDITURES $ 109,567 $ 139,100 $ 137,158 $ 135,800 Explanation of Significant Accounts: Training and Meetings 009-600-40400 Rifle training, SWAT, and special program training Equipment/Materials 009-600-40700 SWAT, community policing equipment, and frontline equipment Intergovernmental 009-600-45000 Integrated Law and Justice Agency for Orange County (Brea) 73 POLICE FY 2021-2022 Amended Estimated Proposed Account Actual Budget Actual Budget Description Number FY 2019-20 FY 2020-21 FY 2020-21 FY 2021-22 MAINTENANCE AND OPERATIONS Equipment/Materials 010-024-40700 $ 6,438 $ 10,000 $ - $ - Special Departmental 010-024-40800 7,556 10,000 500 - TOTAL MAINTENANCE AND OPERATIONS $ 13,994 $ 20,000 $ 500 $ - CAPITAL OUTLAY Transfer Out - Operational 010-024-47002 $ - $ 28,000 $ 28,000 $ - TOTAL CAPITAL OUTLAY $ - $ 28,000 $ 28,000 $ - TOTAL EXPENDITURES $ 13,994 $ 48,000 $ 28,500 $ - Explanation of Significant Accounts: Equipment/Materials 010-024-40700 Equipment/materials to benefit inmates Special Departmental 010-024-40800 Commissary 74 POLICE FY 2021-2022 Amended Estimated Proposed Account Actual Budget Actual Budget Description Number FY 2019-20 FY 2020-21 FY 2020-21 FY 2021-22 MAINTENANCE AND OPERATIONS Equipment and Materials 011-555-40700 $ - $ 1,500 $ - $ 1,600 Special Departmental 011-555-40800 - 1,400 - 1,400 TOTAL MAINTENANCE AND OPERATIONS $ - $ 2,900 $ - $ 3,000 TOTAL EXPENDITURES $ - $ 2,900 $ - $ 3,000 Explanation of Significant Accounts: Equipment/Materials 011-555-40700 Frontline equipment Special Departmental 011-555-40800 Travel and extradition expenses 75 POLICE Descri PERSONNEL SERVICES Full-time Salaries Temporary Special Pay Overtime Holiday Pay Cell Allowance PERS Retirement Medical Insurance AFLAC Cafeteria Medicare Insurance Life and Disability Uniform Allowance Annual Education Cafeteria Taxable Comp Time Buy/Payout Vacation Buy/Payout Medical Waiver TOTAL PERSONNEL SERVICES FY 2021-2022 Amended Estimated Proposed Account Actual Budget Actual Budget Number FY 2019-20 FY 2020-21 FY 2020-21 FY 2021-22 013-111-40001 $ 123,621 $ 109,200 $ 121,700 $ 124,200 013-111-40002 220 1,000 - - 013-111-40003 5,334 10,000 14,800 - 013-111-40005 5,396 7,800 6,600 8,300 013-111-40009 1,170 - 1,200 1,200 013-111-40012 59,699 17,400 29,800 80,800 013-111-40014 15 9,800 31,700 - 013-111-40015 52 - - - 013-111-40017 2,308 2,000 2,300 2,300 013-111-40018 973 1,000 1,700 1,000 013-111-40020 1,000 1,000 1,000 1,000 013-111-40021 4,500 4,500 4,300 4,500 013-111-40023 - 2,800 - - 013-111-40026 2,756 - - - 013-111-40027 4,961 - - 4,500 013-111-40033 12,367 - 10,400 12,600 $ 224,372 $ 166,500 $ 225,500 $ 240,400 MAINTENANCE AND OPERATIONS Training and Meetings 013-111-40400 Equipment and Materials 013-111-40700 Special Departmental 013-111-40800 TOTAL MAINTENANCE AND OPERATIONS TOTAL EXPENDITURES Explanation of Significant Accounts: Training and Meetings 013-111-40400 Equipment/Materials 013-111-40700 Special Departmental 013-111-40800 $ 10,105 $ 15,000 $ - $ - 2,207 15,500 - - - 15,000 - - $ 12,312 $ 45,500 $ - $ - $ 236,684 $ 212,000 $ 225,500 $ 240,400 CA Narcotics Officer Assoc. conference, drug recognition expert, and school resource officer training Furniture, offices supplies, and equipment Extradition and detention center improvements 76 POLICE FY 2021-2022 Amended Estimated Proposed Account Actual Budget Actual Budget Description Number FY 2019-20 FY 2020-21 FY 2020-21 FY 2021-22 MAINTENANCE AND OPERATIONS Transfer Out - Operation 027-022-47002 $ 14,645 $ - $ - $ - TOTAL MAINTENANCE AND OPERATIONS $ 14,645 $ - $ - $ - TOTAL EXPENDITURES $ 14,645 $ - $ - $ - 77 POLICE FY 2021-2022 78 Amended Estimated Proposed Account Actual Budget Actual Budget Description Number FY 2019-20 FY 2020-21 FY 2020-21 FY 2021-22 MAINTENANCE AND OPERATIONS Equipment/Materials 075-442-40700 $ 11,257 $ 5,000 $ 5,000 $ 5,000 TOTAL MAINTENANCE AND OPERATIONS $ 11,257 $ 5,000 $ 5,000 $ 5,000 TOTAL EXPENDITURES $ 11,257 $ 5,000 $ 5,000 $ 5,000 78 POLICE I FY 2021-2022 PROGRAM:of Traffic Safety Grant AL PoliceFUND: 075 Amended Estimated Proposed Account Actual Budget Actual Budget Description Number FY 2019-20 FY 2020-21 FY 2020-21 FY 2021-22 PERSONNEL SERVICES Over -time - OTS 075-472-40003 $ 15,811 $ 40,000 $ 40,000 $ 40,000 Medicare Insurance 075-472-40017 - 600 600 600 TOTAL PERSONNEL SERVICES $ 15,811 $ 40,600 $ 40,600 $ 40,600 MAINTENANCE AND OPERATIONS Equipment and Materials 075-472-40700 $ - $ 18,000 $ 1,000 $ 18,000 TOTAL MAINTENANCE AND OPERATIONS $ - $ 18,000 $ 1,000 $ 18,000 TOTAL EXPENDITURES $ 15,811 $ 58,600 $ 41,600 $ 58,600 79 POLICE FY 2021-2022 Amended Estimated Proposed Account Actual Budget Actual Budget Description Number FY 2019-20 FY 2020-21 FY 2020-21 FY 2021-22 PERSONNEL SERVICES Overtime 075-473-40003 $ 2,268 $ 39,695 $ 11,900 $ 39,900 Medicare Insurance 075-473-40017 33 600 200 600 TOTAL PERSONNEL SERVICES $ 2,301 $ 40,295 $ 12,100 $ 40,500 MAINTENANCE AND OPERATIONS Training & Meetings - ABC 075-473-40400 $ - $ - $ 100 $ 2,500 Equipment & Materials 075-473-40700 - 2,500 1,500 2,500 Special Department - Grants 075-473-40800 - 500 - 500 TOTAL MAINTENANCE AND OPERATIONS $ - $ 3,000 $ 1,600 $ 5,500 TOTAL EXPENDITURES $ 2,301 $ 43,295 $ 13,700 $ 46,000 POLICE FY 2021-2022 81 Amended Estimated Proposed Account Actual Budget Actual Budget Description Number FY 2019-20 FY 2020-21 FY 2020-21 FY 2021-22 PERSONNEL SERVICES Overtime 075-474-40003 $ 70,318 $ 122,300 $ 122,300 $ - Medicare 075-474-40017 1,002 1,800 1,800 - Flexible Spending -Cafeteria 075-474-40022 1 - - - TOTAL PERSONNEL SERVICES $ 71,321 $ 124,100 $ 124,100 $ - MAINTENANCE AND OPERATIONS Equipment / Materials 075-474-40700 $ - $ 7,000 $ 7,000 $ - Special Department 075-474-40800 - 3,100 3,100 - TOTAL MAINTENANCE AND OPERATIONS $ - $ 10,100 $ 10,100 $ - TOTAL EXPENDITURES $ 71,321 $ 134,200 $ 134,200 $ - 81 POLICE FY 2021-2022 Amended Estimated Proposed Actual Budget Actual Budget FY 2019-20 FY 2020-21 FY 2020-21 FY 2021-22 i 122,800 1,400 - - - 1,200 1,200 - - - 55,000 12,600 - - - 1,900 1,200 - - - 1,000 4,500 - - - 2,200 205,000 - $ - $ - $ 205,000 Account Description Number PERSONNEL SERVICES Full-time Salaries 080-371-40001 $ Holiday Pay 080-371-40005 Cell Phone Allowance 080-371-40009 Deferred Compensation 080-371-40011 PERS Retirement 080-371-40012 Medical Insurance 080-371-40014 Medicare Insurance 080-371-40017 Life and Disability 080-371-40018 Uniform Allowance 080-371-40020 Annual Education 080-371-40021 Vacation Buy/Payout 080-371-40027 TOTAL PERSONNEL SERVICES $ TOTAL EXPENDITURES $ FY 2021-2022 Amended Estimated Proposed Actual Budget Actual Budget FY 2019-20 FY 2020-21 FY 2020-21 FY 2021-22 i 122,800 1,400 - - - 1,200 1,200 - - - 55,000 12,600 - - - 1,900 1,200 - - - 1,000 4,500 - - - 2,200 205,000 - $ - $ - $ 205,000 POLICE I FY 2021-2022 Summary of Appropriations by Account Description Account Number Actual FY 2019-20 Amended Budget FY 2020-21 Estimated Actual FY 2020-21 Proposed Budget FY 2021-22 PERSONNEL SERVICES Full-time Salaries 40001 $ 6,038,146 $ 6,186,100 $ 6,010,600 $ 6,456,600 Special Pay 40002 25,756 11,000 12,100 10,000 Over -Time 40003 563,015 629,995 676,600 505,900 Part-time 40004 228,364 206,900 183,800 264,200 Holiday Pay 40005 273,488 329,200 285,900 346,700 Tuition Reimbursement 40007 11,049 14,500 11,000 14,500 Cell Phone Allowance 40009 15,840 15,000 17,100 18,400 Deferred Compensation -Cafeteria 40010 2,638 - 7,500 1,100 Deferred Compensation 40011 12,697 14,400 12,300 14,500 PERS Retirement 40012 2,509,701 2,695,200 2,791,000 3,137,000 PARS Retirement 40013 1,901 2,900 2,300 3,500 Medical Insurance 40014 541,503 712,200 711,200 713,200 AFLAC Insurance -Cafeteria 40015 9,449 12,700 10,900 12,600 Medicare Insurance 40017 108,161 114,600 110,900 118,500 Life and Disability 40018 47,123 50,600 44,600 51,700 Uniform Allowance 40020 48,981 50,400 46,900 50,200 Annual Education 40021 141,532 157,200 154,400 165,300 Flexible Spending - Cafeteria 40022 2,113 3,700 2,500 3,700 Cafeteria Taxable 40023 63,391 62,800 55,800 57,600 Comptime Buy/payout 40026 31,856 53,000 20,600 13,400 Vacation Buy/Payout 40027 127,883 94,600 79,700 116,700 Sick Payout 40028 35,634 - - - Unemployment 40030 69 - - - Health and Wellness Program 40032 1,250 1,300 1,300 1,300 Medical Waiver 40033 68,021 64,500 64,200 70,700 TOTAL PERSONNEL SERVICES 10,909,561 11,482,795 11,313,200 12,147,300 MAINTENANCE AND OPERATIONS Office Supplies 40100 20,812 29,600 28,200 15,300 Memberships and Dues 40300 3,483 4,300 3,800 4,850 Training and Meetings 40400 64,723 85,400 34,600 77,500 Equipment and Materials 40700 136,771 174,000 111,000 110,800 Special Departmental 40800 76,497 101,500 48,800 72,400 Vehicles Leasing 40804 - 800 - 800 Telephone 41000 69,480 71,600 65,600 69,000 Gas 41010 3,845 3,800 3,700 3,800 Electricity 41020 74,281 64,000 64,000 64,000 Citywide Special Projects 41500 - 123,700 123,700 - Rental/Lease Equip 42000 24,970 34,300 35,000 37,500 Contract Professional 44000 260,063 255,300 260,000 260,350 Special Expense 44001 - 50,000 50,000 - Intergovernmental 45000 403,481 424,100 438,458 425,600 West Comm 46000 862,586 863,000 863,000 874,800 Transfer Out - Operation 47002 14,645 28,000 28,000 - TOTAL MAINTENANCE AND OPERATIONS 2,015,637 2,313,400 2,157,858 2,016,700 CAPITAL OUTLAY Furniture and Fixtures 48010 12,632 7,500 7,500 - TOTAL CAPITAL OUTLAY 12,632 7,500 7,500 - TOTAL EXPENDITURES $ 12,937,830 $ 13,803,695 $ 13,478,558 $ 14,164,000 83 FIRE I FY 2021-2022 Summary of Appropriations by Program Amended Estimated Proposed Actual Budget Actual Budget FY 2019-20 FY 2020-21 FY 2020-21 FY 2021-22 EXPENDITURTES BY PROGRAM Fire Services - 026 Personnel Services $ 322,048 $ 354,500 $ 354,500 $ 390,000 Maintenance and Operations 6,262,279 6,493,900 6,493,900 6,753,500 Capital Outlay - - - - Subtotal 6,584,327 6,848,400 6,848,400 7,143,500 TOTAL Personnel Services 322,048 354,500 354,500 390,000 Maintenance and Operations 6,262,279 6,493,900 6,493,900 6,753,500 Capital Outlay - - - - TOTAL $ 6,584,327 $ 6,848,400 $ 6,848,400 $ 7,143,500 EXPENDITURES BY FUND General Fund - 001 $ 6,093,156 $ 6,372,800 $ 6,372,800 $ 6,683,500 Fire Station Debt Service - 028 491,171 475,600 475,600 460,000 TOTAL $ 6,584,327 $ 6,848,400 $ 6,848,400 $ 7,143,500 84 FIRE FY 2021-2022 Amended Estimated Proposed Account Actual Budget Actual Budget Description Number FY 2019-20 FY 2020-21 FY 2020-21 FY 2021-22 PERSONNEL SERVICES PERS Retirement 001-026-40012 $ 322,048 $ 354,500 $ 354,500 $ 390,000 TOTAL PERSONNEL SERVICES $ 322,048 $ 354,500 $ 354,500 $ 390,000 MAINTENANCE AND OPERATIONS Contract Professional 001-026-44000 $ - $ - $ - $ - Intergovernmental 001-026-45000 5,771,108 6,018,300 6,018,300 6,293,500 TOTAL MAINTENANCE AND OPERATIONS $ 5,771,108 $ 6,018,300 $ 6,018,300 $ 6,293,500 TOTAL EXPENDITURES $ 6,093,156 $ 6,372,800 $ 6,372,800 $ 6,683,500 Explanation of Significant Accounts: PERS Retirement 001-026-40012 Retiree costs Intergovernmental 001-026-45000 Orange County Fire Authority (OCFA) 1IM FIRE I FY 2021-2022 PROGRAM:. Fire Services FUND: AL 028 Fire Station Bond Amended Estimated Proposed Account Actual Budget Actual Budget Description Number FY 2019-20 FY 2020-21 FY 2020-21 FY 2021-22 MAINTENANCE AND OPERATIONS Contract Professional 028-026-44000 $ 3,000 $ 3,000 $ 3,000 $ 3,000 Debt Service Pmt - Principal 028-026-47888 420,000 420,000 420,000 420,000 Interest Payment 028-026-47999 68,171 52,600 52,600 37,000 TOTAL MAINTENANCE AND OPERATIONS $ 491,171 $ 475,600 $ 475,600 $ 460,000 TOTAL EXPENDITURES $ 491,171 $ 475,600 $ 475,600 $ 460,000 Explanation of Significant Accounts: Contact Professional 028-026-44000 Trustee fees Debt Service Principal 028-026-47888 Principal Interest Payment 028-026-47999 Interest FIRE I FY 2021-2022 Summary of Appropriations by Account Amended Estimated Proposed Account Actual Budget Actual Budget Description Number FY 2019-20 FY 2020-21 FY 2020-21 FY 2021-22 PERSONNEL SERVICES PERS Retirement 40012 $ 322,048 $ 354,500 $ 354,500 $ 390,000 TOTAL PERSONNEL SERVICES 322,048 354,500 354,500 390,000 MAINTENANCE AND OPERATIONS Contract Professional 44000 3,000 3,000 3,000 3,000 Intergovernmental 45000 5,771,108 6,018,300 6,018,300 6,293,500 Principal Payments 47888 420,000 420,000 420,000 420,000 Interest Payments 47999 68,171 52,600 52,600 37,000 TOTAL MAINTENANCE AND OPERATIONS 6,262,279 6,493,900 6,493,900 6,753,500 TOTAL EXPENDITURES $ 6,584,327 $ 6,848,400 $ 6,848,400 $ 7,143,500 87 COMMUNITY DEVELOPMENT Summary of Appropriations by Program EXPENDITURTES BY PROGRAM Planning - 030 Personnel Services Maintenance and Operations Capital Outlay Subtotal Building and Code Enforcement - 031 Personnel Services Maintenance and Operations Capital Outlay Subtotal Small Business Program - 032 Personnel Services Maintenance and Operations Capital Outlay Subtotal Special Projects - 230 Personnel Services Maintenance and Operations Capital Outlay Subtotal Special Projects - 231 Personnel Services Maintenance and Operations Capital Outlay Subtotal TOTAL Personnel Services Maintenance and Operations Capital Outlay TOTAL EXPENDITURES BY FUND General Fund - 001 Special Projects - 004 Community Development Block Grant - 072 CARES Act - 081 TOTAL FY 2021-2022 - 562,803 562,800 - 512,600 - - - 512,600 562,803 562,800 - 4,000 3,500 2,500 2,500 4,000 3,500 2,500 2,500 884 Amended Estimated Proposed Actual Budget Actual Budget FY 2019-20 FY 2020-21 FY 2020-21 FY 2021-22 $ 303,008 $ 399,700 $ 331,400 $ 516,800 271,982 305,100 270,400 237,900 574,990 704,800 601,800 754,700 333,324 689,700 319,200 572,700 294,470 221,200 339,400 17,700 627,794 910,900 658,600 590,400 - 562,803 562,800 - 512,600 - - - 512,600 562,803 562,800 - 4,000 3,500 2,500 2,500 4,000 3,500 2,500 2,500 884 60,000 900 121,000 4,884 63,500 3,400 123,500 884 60,000 900 121,000 636,332 1,089,400 650,600 1,089,500 571,336 1,152, 603 1,176, 000 379,100 512,600 - - - $ 1,720,268 $ 2,242,003 $ 1,826,600 $ 1,468,600 $ 1,022,784 $ 1,435,700 $ 1,080,400 $ 1,165,100 4,884 63,500 3,400 123,500 180,000 180,000 180,000 180,000 512,600 562,803 562,800 - $ 1,720,268 $ 2,242,003 $ 1,826,600 $ 1,468,600 COMMUNITY DEVELOPMENT FY 2021-2022 Amended Estimated Proposed Account Actual Budget Actual Budget Description Number FY 2019-20 FY 2020-21 FY 2020-21 FY 2021-22 PERSONNEL SERVICES Full-time Salaries Over -Time Part-time Cell Phone Allowance Deferred Compensation PERS Retirement PARS Retirement Medical Insurance AFLAC Insurance -Cafeteria Medicare Insurance Life and Disability FICA Flexible Spending - Cafeteria Cafeteria Taxable Comptime Buy/Payout Vacation Buy/Payout Sick Payout Unemployment Health and Wellness Program Medical Waiver TOTAL PERSONNEL SERVICES MAINTENANCE AND OPERATIONS Office Supplies Memberships and Dues Training and Meetings Telephone Contract Professional 001-030-40001 $ 207,868 $ 263,300 $ 190,100 $ 339,400 001-030-40003 203 500 - 500 001-030-40004 2,460 7,200 2,500 7,200 001-030-40009 114 400 300 600 001-030-40011 4,763 7,300 5,000 9,200 001-030-40012 60,156 78,200 73,800 111,600 001-030-40013 25 100 100 100 001-030-40014 16,291 28,500 32,500 30,000 001-030-40015 52 100 - 100 001-030-40017 3,090 4,100 3,000 5,300 001-030-40018 1,703 2,000 1,800 2,000 001-030-40019 33 100 100 100 001-030-40022 321 - 800 - 001-030-40023 401 200 800 2,200 001-030-40026 - - 5,600 - 001-030-40027 2,081 3,400 8,400 3,800 001-030-40028 - - 2,900 - 001-030-40030 56 - - - 001-030-40032 615 1,100 500 1,500 001-030-40033 2,776 3,200 3,200 3,200 $ 303,008 $ 399,700 $ 331,400 $ 516,800 001-030-40100 $ 2,296 $ 2,000 $ 3,000 $ 2,000 001-030-40300 843 2,100 1,400 2,100 001-030-40400 1,343 7,000 - 4,800 001-030-41000 1,278 - 1,000 1,000 001-030-44000 86,222 114,000 85,000 48,000 TOTAL MAINTENANCE AND OPERATIONS $ 91,982 $ 125,100 $ 90,400 $ 57,900 TOTAL EXPENDITURES $ 394,990 $ 524,800 $ 421,800 $ 574,700 Explanation of Significant Accounts: Memberships and Dues 001-030-40300 American Planning Assoc. and Planning Director Assoc. Training and Meetings 001-030-40400 Planning Director Assoc. workshop, SCAG regional conference, and League Academy for Commissioners Contract Professional 001-030-44000 Community Development Block Grant consultant, CEQA consultants, preparation of the Local Coastal Plan, temporary staffing, Housing Element planning services :• COMMUNITY DEVELOPMENT I FY 2021-2022 Amended Estimated Proposed Account Actual Budget Actual Budget Description Number FY 2019-20 FY 2020-21 FY 2020-21 FY 2021-22 PERSONNEL SERVICES Full-time Salaries 001-031-40001 $ 201,489 $ 457,000 $ 165,800 $ 354,500 Over -time 001-031-40003 305 500 300 500 Tuition Reimbursement 001-031-40007 - - 3,500 - Cell Phone Allowance 001-031-40009 38 300 100 300 Deferred Compensation 001-031-40011 3,594 11,000 3,000 10,300 PERS Retirement 001-031-40012 89,508 124,000 96,300 99,100 Medical Insurance 001-031-40014 18,218 73,800 35,200 82,900 AFLAC Insurance -Cafeteria 001-031-40015 79 100 - 100 Medicare Insurance 001-031-40017 3,098 7,000 2,500 5,500 Life and Disability 001-031-40018 1,963 3,900 1,800 3,900 Flexible Spending - Cafeteria 001-031-40022 1,019 - 300 - Cafeteria Taxable 001-031-40023 3,923 4,100 4,200 6,400 Comptime Buy/Payout 001-031-40026 105 - 1,400 - Vacation Buy/Payout 001-031-40027 8,346 5,500 2,100 5,100 Sick Payout 001-031-40028 - - 700 - Health and Wellness Program 001-031-40032 945 1,700 1,200 3,300 Medical Waiver 001-031-40033 694 800 800 800 TOTAL PERSONNEL SERVICES $ 333,324 $ 689,700 $ 319,200 $ 572,700 MAINTENANCE AND OPERATIONS Office Supplies 001-031-40100 $ 1,947 $ 2,000 $ 2,000 $ 2,000 Memberships and Dues 001-031-40300 540 600 800 600 Training and Meetings 001-031-40400 780 2,500 - 2,000 Equipment and Materials 001-031-40700 547 1,100 1,100 600 Special Departmental 001-031-40800 250 - - - Telephone 001-031-41000 534 - 500 500 Contract Professional 001-031-44000 291,122 40,000 235,000 12,000 Special Expense 001-031-44001 - 175,000 100,000 - Intergovernmental 001-031-45000 (1,250) - - - TOTAL MAINTENANCE AND OPERATIONS $ 294,470 $ 221,200 $ 339,400 $ 17,700 TOTAL EXPENDITURES $ 627,794 $ 910,900 $ 658,600 $ 590,400 Explanation of Significant Accounts: Memberships and Dues 001-031-40300 Training and Meetings 001-031-40400 Equipment/Materials 001-031-40700 Contract Professional 001-031-44000 Special Expense 001-031-44001 International Code Council, CA Assoc. of Code Enforcement Officers, and California Building Officials CA Building Officials workshop Uniform, safety shoes, and equipment Charles Abbott, Transtech, and additional building inspection services, when needed. Temporary business reopening support measures - COVID-19 M COMMUNITY DEVELOPMENT ba FY 2021-2022 Amended Estimated Proposed Account Actual Budget Actual Budget Description Number FY 2019-20 FY 2020-21 FY 2020-21 FY 2021-22 MAINTENANCE AND OPERATIONS Third Party Testing 004-230-41502 $ 4,000 $ 3,500 $ 2,500 $ 2,500 TOTAL MAINTENANCE AND OPERATIONS $ 4,000 $ 3,500 $ 2,500 $ 2,500 TOTAL EXPENDITURES $ 4,000 $ 3,500 $ 2,500 $ 2,500 91 COMMUNITY DEVELOPMENT FY 2021-2022 Amended Estimated Proposed Account Actual Budget Actual Budget Description Number FY 2019-20 FY 2020-21 FY 2020-21 FY 2021-22 MAINTENANCE AND OPERATIONS Plan Archival - Building 004-231-41500 $ - $ 60,000 $ - $ 70,000 Building Technology 004-231-41502 - - - 50,000 Business License ADA Fee 004-231-41506 884 - 900 1,000 TOTAL MAINTENANCE AND OPERATIONS $ 884 $ 60,000 $ 900 $ 121,000 TOTAL EXPENDITURES Explanation of Significant Accounts: $ 884 $ 60,000 $ 900 $ 121,000 Plan Archival - Building 004-231-41500 Contract services for imaging of plans Building Technology 004-231-41502 Costs for land management system and GIS system Business License ADA Fee 004-231-41506 Administrative costs for business license ADA fees W" COMMUNITY DEVELOPMENT FY 2021-2022 Explanation of Significant Accounts: Contract Professional 072-030-44000 Leisure World restroom rehabilitation program and administrative costs for Community Development Block Grant consultant 93 Amended Estimated Proposed Account Actual Budget Actual Budget Description Number FY 2019-20 FY 2020-21 FY 2020-21 FY 2021-22 MAINTENANCE AND OPERATIONS Contract Professional 072-030-44000 $ 180,000 $ 180,000 $ 180,000 $ 180,000 TOTAL MAINTENANCE AND OPERATIONS $ 180,000 $ 180,000 $ 180,000 $ 180,000 TOTAL EXPENDITURES $ 180,000 $ 180,000 $ 180,000 $ 180,000 Explanation of Significant Accounts: Contract Professional 072-030-44000 Leisure World restroom rehabilitation program and administrative costs for Community Development Block Grant consultant 93 COMMUNITY DEVELOPMENT FY 2021-2022 Amended Estimated Proposed Account Actual Budget Actual Budget Description Number FY 2019-20 FY 2020-21 FY 2020-21 FY 2021-22 MAINTENANCE AND OPERATIONS Special Expense 081-032-44001 $ - $ 562,803 $ 562,800 $ - TOTAL MAINTENANCE AND OPERATIONS $ - $ 562,803 $ 562,800 $ - CAPITAL OUTLAY Transfer Out -Operational 081-034-47002 $ 512,600 $ - $ - $ - TOTAL CAPITAL OUTLAY $ 512,600 $ - $ - $ - TOTAL EXPENDITURES $ 512,600 $ 562,803 $ 562,800 $ - Explanation of Significant Accounts: Special Expense 081-032-44001 CARES Act Small Business Grant Program 94 COMMUNITY DEVELOPMENT Summary of Appropriations by Account FY 2021-2022 Amended Estimated Account Actual Budget Actual Description Number FY 2019-20 FY 2020-21 FY 2020-21 PERSONNEL SERVICES Full-time Salaries Over -Time Part-time Tuition Reimbursement Cell Phone Allowance Deferred Compensation PERS Retirement PARS Retirement Medical Insurance AFLAC Insurance -Cafeteria Medicare Insurance Life and Disability FICA Flexible Spending - Cafeteria Cafeteria Taxable Comptime Buy/payout Vacation Buy/Payout Sick Payout Unemployment Health and Wellness Program Medical Waiver TOTAL PERSONNEL SERVICES MAINTENANCE AND OPERATIONS Proposed Budget FY 2021-22 40001 $ 409,357 $ 720,300 $ 355,900 $ 693,900 40003 508 1,000 300 1,000 40004 2,460 7,200 2,500 7,200 40007 - - 3,500 - 40009 152 700 400 900 40011 8,357 18,300 8,000 19,500 40012 149,664 202,200 170,100 210,700 40013 25 100 100 100 40014 34,509 102,300 67,700 112,900 40015 131 200 - 200 40017 6,188 11,100 5,500 10,800 40018 3,666 5,900 3,600 5,900 40019 33 100 100 100 40022 1,340 - 1,100 - 40023 4,324 4,300 5,000 8,600 40026 105 - 7,000 - 40027 10,427 8,900 10,500 8,900 40028 - - 3,600 - 40030 56 - - - 40032 1,560 2,800 1,700 4,800 40033 3,470 4,000 4,000 4,000 Office Supplies 40100 Memberships and Dues 40300 Training and Meetings 40400 Equipment and Materials 40700 Special Departmental 40800 Telephone 41000 Citywide Special Projects 41500 Contract Professional 44000 Special Expense 44001 Intergovernmental 45000 Transfer Out - Operation 47002 TOTAL MAINTENANCE AND OPERATIONS TOTAL EXPENDITURES 636,332 1,089,400 650,600 1,089,500 4,243 4,000 5,000 4,000 1,383 2,700 2,200 2,700 2,123 9,500 - 6,800 547 1,100 1,100 600 250 - - - 1,812 - 1,500 1,500 4,884 63,500 3,400 123,500 557,344 334,000 500,000 240,000 - 737,803 662,800 - (1,250) - - - 512,600 - - - 1,083,936 1,152,603 1,176,000 379,100 $ 1,720,268 $ 2,242,003 $ 1,826,600 $ 1,468,600 95 PUBLIC WORKS I FY 2021-2022 Summary of Appropriations by Program Amended Estimated Proposed Actual Budget Actual Budget FY 2019-20 FY 2020-21 FY 2020-21 FY 2021-22 EXPENDITURTES BY PROGRAM Engineering - 042 Personnel Services $ 178,569 $ 227,600 $ 173,600 $ 373,200 Maintenance and Operations 43,863 30,600 32,000 68,700 Capital Outlay - - - - Subtotal 222,432 258,200 205,600 441,900 Storm Drains - 043 Personnel Services 234,181 282,500 261,300 239,200 Maintenance and Operations 160,286 198,812 215,000 186,200 Capital Outlay - - - - Subtotal 394,467 481,312 476,300 425,400 Street Maintenance - 044 Personnel Services 388,701 386,900 424,500 411,900 Maintenance and Operations 1,012,751 1,143,600 1,126,700 1,100,300 Capital Outlay - - - - Subtotal 1,401,452 1,530,500 1,551,200 1,512,200 Park Mainenance - 049 Personnel Services 81,403 85,400 84,200 127,900 Maintenance and Operations 221,540 221,300 170,000 304,100 Capital Outlay - - - - Subtotal 302,943 306,700 254,200 432,000 Auto Maintenance - 050 Personnel Services 142,037 159,500 154,200 175,000 Maintenance and Operations 332,060 334,200 325,200 334,100 Capital Outlay - - - - Subtotal 474,097 493,700 479,400 509,100 Building Maintenance - 052 Personnel Services 140,283 163,800 152,200 160,600 Maintenance and Operations 470,888 700,912 695,600 838,900 Capital Outlay - - - - Subtotal 611,171 864,712 847,800 999,500 SB1 Program - 090 Personnel Services - - - - Maintenance and Operations - - - - CapitalOutlay 174,974 800,558 550,000 400,000 Subtotal 174,974 800,558 550,000 400,000 PUBLIC WORKS 77,000 - 247,919 1,912,668 I FY 2021-2022 Summary of Appropriations by Program 297,100 - Amended Estimated Proposed Actual Budget Actual Budget FY 2019-20 FY 2020-21 FY 2020-21 FY 2021-22 Gas Tax - 090 Personnel Services - - - - Maintenance and Operations 27,641 31,800 31,800 33,000 Capital Outlay 296,152 956,568 190,000 100,000 Subtotal 323,793 988,368 221,800 133,000 Measure M2 - 099 Personnel Services Maintenance and Operations Capital Outlay Subtotal Special Projects - 242 Personnel Services Maintenance and Operations Capital Outlay Subtotal Special Projects - 244 Personnel Services Maintenance and Operations Capital Outlay Subtotal Capital Projects - 333 Personnel Services Maintenance and Operations Capital Outlay Subtotal Miscellaneous - XXX Personnel Services Maintenance and Operations Capital Outlay Subtotal Street Lighting - 500 Personnel Services Maintenance and Operations Capital Outlay Subtotal 676,998 1,166,431 778,400 900,000 676,998 1,166,431 778,400 900,000 79,701 431,590 2,000 260,000 79,701 431,590 2,000 260,000 13,890 - 14,000 14,000 - - - 800,000 13,890 - 14,000 814,000 1,750 - - - 2,543,148 5,084,393 4,550,500 750,000 2,544,898 5,084,393 4,550,500 750,000 - 77,000 77,000 - 247,919 1,912,668 220,100 - 247,919 1,989,668 297,100 - 199,431 211,800 189,000 220,000 199,431 211,800 189,000 220,000 97 PUBLIC WORKS Summary of Appropriations by Program Air Quality Improvement - 700 Personnel Services Maintenance and Operations Capital Outlay Subtotal Beach Maintenance - 863 Personnel Services Maintenance and Operations Capital Outlay Subtotal Water Maintenance and Operations - 900 Personnel Services Maintenance and Operations Capital Outlay Subtotal Sewer Maintenance and Operations - 925 Personnel Services Maintenance and Operations Capital Outlay Subtotal Water Capital - 950 Personnel Services Maintenance and Operations Capital Outlay Subtotal Sewer Capital - 975 Personnel Services Maintenance and Operations Capital Outlay Subtotal Vehicle Replacement - 980 Personnel Services Maintenance and Operations Capital Outlay Subtotal Amended Actual Budget FY 2019-20 FY 2020-21 32,612 31,000 FY 2021-2022 Estimated Actual FY 2020-21 700 Proposed Budget FY 2021-22 31,000 32,612 31,000 700 31,000 339,208 337,100 388,000 425,400 469,301 402,900 402,000 410,300 478,721 85,411 85,400 - 1,287,230 825,411 875,400 835,700 1,332,287 3,512,012 1,536,900 3,823,659 74,979 1,586,600 3,417,600 50,000 1,718,300 4,161,100 3,975,000 4,844,299 5,435,538 5,054,200 9,854,400 924,708 1,213,800 1,093,700 833,300 325,659 446,247 377,000 817,200 - - - 3,150,000 1,250,367 1,660,047 1,470,700 4,800,500 1,885,007 2,065,500 24,189,000 - 238,989 9,911,248 800,000 - 2,123,996 11,976,748 24,989,000 - 2,415,431 1,444,800 27,330,000 - 14,406 2,001,150 169,700 - 2,429,837 3,445,950 27,499,700 - 207,817 5,000 5,000 - 26,823 185,769 186,000 - 234,640 190,769 191,000 - PUBLIC WORKS I FY 2021-2022 Summary of Appropriations by Program General Fund - 001 $ 3,406,562 $ 3,935,124 $ 3,814,500 $ 4,320,100 Amended Estimated Proposed 189,000 Actual Budget Actual Budget 16,000 FY 2019-20 FY 2020-21 FY 2020-21 FY 2021-22 TOTAL 31,000 Park Improvement - 016 - - Personnel Services 3,761,377 4,393,500 4,318,300 4,464,800 Maintenance and Operations 11,411,640 11,600,720 58,599,600 8,778,900 Capital Outlay 4,698,130 22,179,175 7,580,100 10,075,000 TOTAL $ 19,871,147 $ 38,173,395 $ 70,498,000 $ 23,318,700 EXPENDITURES BY FUND General Fund - 001 $ 3,406,562 $ 3,935,124 $ 3,814,500 $ 4,320,100 Street Lighting Assessment District - 002 199,431 211,800 189,000 220,000 Special Projects - 004 93,591 431,590 16,000 1,074,000 Air Quality Improvement - 012 32,612 31,000 700 31,000 Park Improvement - 016 - - - - Water Operations - 017 4,844,299 5,435,538 5,054,200 9,854,400 Water Capital Improvement - 019 2,123,996 11,976,748 24,989,000 - Vehicle Replacement - 021 234,640 190,769 191,000 - Tidelands - 034 1,287,230 825,411 875,400 835,700 SB1 RMRA - 039 174,974 800,558 550,000 400,000 Gas Tax - 040 323,793 988,368 221,800 133,000 Measure M2 - 042 676,998 1,166,431 778,400 900,000 Sewer Operations - 043 1,250,367 1,660,047 1,470,700 4,800,500 Sewer Capital Improvement - 044 2,429,837 3,445,950 27,499,700 - Traffic Impact - 049 - - - - Citywide Grants - 080 247,919 1,989,668 297,100 - Capital Improvement Projects - 045 2,544,898 5,084,393 4,550,500 750,000 TOTAL $ 19,871,147 $ 38,173,395 $ 70,498,000 $ 23,318,700 PUBLIC WORKS FY 2021-2022 Amended Estimated Proposed Account Actual Budget Actual Budget Description Number FY 2019-20 FY 2020-21 FY 2020-21 FY 2021-22 PERSONNEL SERVICES Full-time Salaries 001-042-40001 $ 120,944 $ 151,700 $ 124,400 $ 247,000 Over -time PT 001-042-40002 75 - - - Over -time 001-042-40003 820 1,000 200 1,000 Part-time 001-042-40004 17,071 24,400 8,400 24,400 Tuition Reimbursement 001-042-40007 451 2,000 200 100 Cell Phone Allowance 001-042-40009 45 100 100 100 Deferred Compensation 001-042-40011 3,459 4,200 3,500 6,400 PERS Retirement 001-042-40012 19,004 20,400 17,500 56,400 PARS Retirement 001-042-40013 207 300 100 300 Medical Insurance 001-042-40014 11,453 17,600 15,600 25,700 AFLAC Insurance -Cafeteria 001-042-40015 210 300 - 700 Medicare Insurance 001-042-40017 2,046 2,700 1,800 4,100 Life and Disability 001-042-40018 822 1,100 700 1,800 Cafeteria Taxable 001-042-40023 913 1,200 500 3,500 Vacation Buy/Payout 001-042-40027 578 - 300 700 Health and Wellness Program 001-042-40032 471 600 300 1,000 TOTAL PERSONNEL SERVICES $ 178,569 $ 227,600 $ 173,600 $ 373,200 MAINTENANCE AND OPERATIONS Office Supplies 001-042-40100 $ 3,071 $ 3,200 $ 2,000 $ 3,000 Public/Legal Notices 001-042-40200 179 - - - Memberships and Dues 001-042-40300 1,517 1,800 1,500 1,500 Training and Meetings 001-042-40400 1,183 600 500 1,200 Telephone 001-042-41000 2,137 - 3,000 3,000 Rental/Lease Equip 001-042-42000 791 - - - Contract Professional 001-042-44000 34,985 25,000 25,000 60,000 TOTAL MAINTENANCE AND OPERATIONS $ 43,863 $ 30,600 $ 32,000 $ 68,700 TOTAL EXPENDITURES $ 222,432 $ 258,200 $ 205,600 $ 441,900 100 PUBLIC WORKS Explanation of Significant Accounts: Office Supplies 001-042-40100 Memberships and Dues 001-042-40100 Training and Meetings 001-042-40400 Contract Professional 001-042-44000 FY 2021-2022 Replacing chairs and printing supplies APWA, CA Professional Engineer, and City Engineer OC Association APWA, City Engineer OC Association, Public Works Officers, and Tech Training Engineering services, Development Engineering Support, AutoCAD software, Grant submittal support, GIS, and Beehive 101 PUBLIC WORKS I FY 2021-2022 Amended Estimated Proposed Account Actual Budget Actual Budget Description Number FY 2019-20 FY 2020-21 FY 2020-21 FY 2021-22 PERSONNEL SERVICES Full-time Salaries 001-043-40001 $ 145,705 $ 165,800 $ 150,800 $ 137,000 Overtime PT 001-043-40002 161 - 300 - Over -time 001-043-40003 13,338 10,000 11,200 10,000 Part-time 001-043-40004 1,496 17,500 5,800 14,600 Tuition Reimbursement 001-043-40007 451 2,000 200 2,000 Cell Phone Allowance 001-043-40009 180 200 200 100 Deferred Compensation 001-043-40011 3,003 3,300 3,000 2,600 PERS Retirement 001-043-40012 39,153 44,600 45,100 37,800 PARS Retirement 001-043-40013 19 200 100 200 Medical Insurance 001-043-40014 20,442 30,100 31,700 25,100 AFLAC Insurance -Cafeteria 001-043-40015 101 100 100 100 Medicare Insurance 001-043-40017 2,273 2,900 2,400 2,500 Life and Disability 001-043-40018 1,195 1,400 1,200 1,200 Cafeteria Taxable 001-043-40023 2,283 3,000 4,700 5,700 Comptime Buy/Payout 001-043-40026 1,291 - - - Vacation Buy/Payout 001-043-40027 2,816 1,000 3,000 - Unemployment 001-043-40030 (33) - 1,200 - Health and Wellness Program 001-043-40032 307 400 300 300 TOTAL PERSONNEL SERVICES $ 234,181 $ 282,500 $ 261,300 $ 239,200 MAINTENANCE AND OPERATIONS Memberships and Dues 001-043-40300 $ 95 $ - $ - $ - Training and Meetings 001-043-40400 - 200 - 200 Equipment and Materials 001-043-40700 9,680 11,000 10,000 10,000 Telephone 001-043-41000 74 - - - Electricity 001-043-41020 15,098 20,000 17,000 19,000 Contract Professional 001-043-44000 93,096 120,612 130,000 99,000 Intergovernmental 001-043-45000 42,243 47,000 58,000 58,000 TOTAL MAINTENANCE AND OPERATIONS $ 160,286 $ 198,812 $ 215,000 $ 186,200 TOTAL EXPENDITURES $ 394,467 $ 481,312 $ 476,300 $ 425,400 102 PUBLIC WORKS FY 2021-2022 PROGRAM:043 Storm Drains Explanation of Significant Accounts: Training and Meetings 001-043-40400 CWEA, Quinn Power, and vendor training Equipment/Materials 001-043-40700 Oil, sand bags, chairs, tables, file cabinets, and cleaning solutions Contract Professional 001-043-44000 NPDES program consultant, catch basin maint., Beehive annual subscription, storm drain video inspection, catch basin filter replacement, winter storm pump rental, employee uniforms, and WEPS Intergovernmental 001-043-45000 State Water Resources Control Board, NPDES County Orange Program, AQMD permit fees, and OC Coyote Creek watershed monitoring 103 PUBLIC WORKS FY 2021-2022 Amended Estimated Proposed Account Actual Budget Actual Budget Description Number FY 2019-20 FY 2020-21 FY 2020-21 FY 2021-22 PERSONNEL SERVICES Full-time Salaries Over -time Part-time Tuition Reimbursement Cell Phone Allowance Deferred Compensation PERS Retirement PARS Retirement Medical Insurance AFLAC Insurance -Cafeteria Medicare Insurance Life and Disability Flexible Spending - Cafeteria Cafeteria Taxable Comptime Buy/Payout Vacation Buy/Payout Unemployment Street M Health and Wellness Program TOTAL PERSONNEL SERVICES MAINTENANCE AND OPERATIONS Memberships and Dues Training and Meetings Equipment and Materials Street Sweeping Telephone Electricity Contract Professional 001-044-40001 $ 223,567 $ 241,400 $ 235,100 $ 266,200 001-044-40003 19,160 10,000 24,300 10,000 001-044-40004 45,881 17,400 45,300 - 001-044-40007 1,128 2,000 400 2,000 001-044-40009 45 100 100 100 001-044-40011 3,961 4,300 4,000 5,100 001-044-40012 50,424 58,000 59,600 66,500 001-044-40013 578 200 600 - 001-044-40014 30,287 41,000 37,700 43,100 001-044-40015 90 100 100 100 001-044-40017 4,178 4,000 4,300 4,300 001-044-40018 1,870 2,100 1,900 2,300 001-044-40022 - - 200 - 001-044-40023 3,312 4,700 7,300 11,300 001-044-40026 1,492 - 100 - 001-044-40027 2,279 1,100 2,400 300 001-044-40030 (100) - 500 - 001-044-40032 549 500 600 600 $ 388,701 $ 386,900 $ 424,500 $ 411,900 001-044-40300 $ 263 $ - $ - $ 300 001-044-40400 - 500 200 500 001-044-40700 43,476 31,600 40,000 45,000 001-044-40801 123,555 180,000 180,000 180,000 001-044-41000 2,042 2,000 1,500 1,500 001-044-41020 18,801 20,000 20,000 22,000 001-044-44000 824,614 909,500 885,000 851,000 TOTAL MAINTENANCE AND OPERATIONS $ 1,012,751 $ 1,143,600 $ 1,126,700 $ 1,100,300 TOTAL EXPENDITURES $ 1,401,452 $ 1,530,500 $ 1,551,200 $ 1,512,200 104 PUBLIC WORKS Explanation of Significant Accounts: FY 2021-2022 Membership 001-044-40300 American Public Works Association Training and Meetings 001-044-40400 International Municipal Signal Association Equipment/Materials 001-044-40700 Asphalt hot/cold mix, graffiti remover gel, flowmix, hand tools, street signs, concrete materials, and boot replacement Street Sweeping 001-044-40801 Street sweeping and additional Main Street Contract Professional 001-044-44000 Main Street pavers, concrete repairs, traffic engineering services, TMC traffic engineering, pavement repairs, traffic signal maintenance, annual street maintenance, landscape, Main Street pressure washing, tree trimming, Beehive subscription, Pavement Management Plan and a speed study. 105 PUBLIC WORKS I FY 2021-2022 Amended Estimated Proposed Account Actual Budget Actual Budget Description Number FY 2019-20 FY 2020-21 FY 2020-21 FY 2021-22 PERSONNEL SERVICES Full-time Salaries 001-049-40001 $ 55,521 $ 57,300 $ 54,900 $ 84,300 Over -time PT 001-049-40002 - 500 - - Over -time 001-049-40003 3 500 400 500 Cell Phone Allowance 001-049-40009 45 100 100 100 Deferred Compensation 001-049-40011 1,123 1,200 1,100 1,700 PERS Retirement 001-049-40012 14,901 17,000 17,600 27,700 Medical Insurance 001-049-40014 4,192 5,400 4,700 8,100 Medicare Insurance 001-049-40017 802 900 800 1,300 Life and Disability 001-049-40018 457 500 400 700 Flexible Spending - Cafeteria 001-049-40022 - - 200 - Cafeteria Taxable 001-049-40023 1,783 1,800 1,800 2,900 Comptime Buy/Payout 001-049-40026 393 - 100 - Vacation Buy/Payout 001-049-40027 1,992 - 1,900 300 Health and Wellness Program 001-049-40032 191 200 200 300 TOTAL PERSONNEL SERVICES $ 81,403 $ 85,400 $ 84,200 $ 127,900 MAINTENANCE AND OPERATIONS Memberships and Dues 001-049-40300 $ 310 $ 400 $ 400 $ 400 Training and Meetings 001-049-40400 410 900 200 900 Equipment and Materials 001-049-40700 11,137 20,000 15,000 20,000 Electricity 001-049-41020 6,725 10,000 6,000 7,000 Contract Professional 001-049-44000 202,958 190,000 148,400 275,800 TOTAL MAINTENANCE AND OPERATIONS $ 221,540 $ 221,300 $ 170,000 $ 304,100 TOTAL EXPENDITURES $ 302,943 $ 306,700 $ 254,200 $ 432,000 Explanation of Significant Accounts: Membership 001-049-40300 Training and Meetings 001-049-40400 Equipment/Materials 001-049-40700 Contract Professional 001-049-44000 International Society of Arboriculture, Department of Pesticides Regulation, and Pesticides Applicators International Society of Arboriculture, Department of Pesticides Regulation, and Certified Playground Safety Inspector Park supplies and playground equipment Landscape, portable restrooms, gopher management, irrigation repairs, lighting repairs, fence repairs, playground inspection, SCE license Edison property, irrigation repairs, and replanting I PUBLIC WORKS FY 2021-2022 Amended Estimated Proposed Account Actual Budget Actual Budget Description Number FY 2019-20 FY 2020-21 FY 2020-21 FY 2021-22 PERSONNEL SERVICES Full-time Salaries Over -time Part-time Cell Phone Allowance Deferred Compensation PERS Retirement PARS Retirement Medical Insurance Medicare Insurance Life and Disability Cafeteria Taxable Vacation Buy/Payout Health and Wellness Program TOTAL PERSONNEL SERVICES MAINTENANCE AND OPERATIONS Equipment and Materials Special Departmental Telephone Contract Professional 001-050-40001 $ 82,503 $ 105,000 $ 102,900 $ 115,100 001-050-40003 - 500 - 500 001-050-40004 19,633 - - - 001-050-40009 45 100 100 100 001-050-40011 1,298 1,600 1,500 1,800 001-050-40012 24,897 23,400 24,100 29,800 001-050-40013 233 - - - 001-050-40014 10,383 25,500 22,200 24,200 001-050-40017 1,434 1,600 1,500 1,700 001-050-40018 703 1,000 1,000 1,100 001-050-40023 284 300 300 300 001-050-40027 578 200 500 - 001-050-40032 46 300 100 400 $ 142,037 $ 159,500 $ 154,200 $ 175,000 001-050-40700 $ 72,061 $ 71,400 $ 71,400 $ 72,000 001-050-40800 216,182 210,000 210,000 221,000 001-050-41000 1,205 - 1,000 1,100 001-050-44000 42,612 52,800 42,800 40,000 TOTAL MAINTENANCE AND OPERATIONS $ 332,060 $ 334,200 $ 325,200 $ 334,100 TOTAL EXPENDITURES $ 474,097 $ 493,700 $ 479,400 $ 509,100 Explanation of Significant Accounts: Memberships and Dues 001-050-40300 Municipal Equipment Maintenance Associations Training and Meetings 001-050-40400 SAE Equipment/Materials 001-050-40700 Auto parts, uniforms, and boot replacement Special Departmental 001-050-40800 Fuels, car wash, detailing, and misc. vehicle expenses Contract Professional Services 001-050-44000 Vehicle repairs, Fleet Management Software License Cost, and Mitchell On -Demand repair 107 PUBLIC WORKS FY 2021-2022 Amended Estimated Proposed Account Actual Budget Actual Budget Description Number FY 2019-20 FY 2020-21 FY 2020-21 FY 2021-22 PERSONNEL SERVICES Full-time Salaries 001-052-40001 $ 79,459 $ 103,700 $ 86,200 $ 99,800 Over -time 001-052-40003 9,326 10,000 6,500 10,000 Part-time 001-052-40004 11,070 - 11,200 - Cell Phone Allowance 001-052-40009 45 100 100 100 Deferred Compensation 001-052-40011 1,398 1,700 1,400 2,000 PERS Retirement 001-052-40012 22,110 26,500 26,000 26,900 PARS retirement 001-052-40013 141 - 100 - Medicallnsurance 001-052-40014 8,317 15,900 13,000 15,400 AFLAC Insurance -Cafeteria 001-052-40015 11 100 100 100 Medicare Insurance 001-052-40017 1,395 1,700 1,400 1,700 Life and Disability 001-052-40018 689 1,000 800 900 Flexible Spending - Cafeteria 001-052-40022 - - 200 - Cafeteria Taxable 001-052-40023 2,202 2,400 2,700 2,900 Comptime Buy/Payout 001-052-40026 2,014 - 100 - Vacation Buy/Payout 001-052-40027 1,815 400 2,100 400 Health and Wellness Program 001-052-40032 291 300 300 400 TOTAL PERSONNEL SERVICES $ 140,283 $ 163,800 $ 152,200 $ 160,600 MAINTENANCE AND OPERATIONS Office Supplies Building 001-052-40100 $ 21 $ - $ - $ - Memberships and Dues 001-052-40300 100 - - - Training and Meetings 001-052-40400 19 - - - Equipment and Materials 001-052-40700 35,266 50,000 40,000 50,000 Telephone 001-052-41000 42,745 38,000 40,000 40,000 Gas 001-052-41010 4,800 5,200 8,000 5,200 Electricity 001-052-41020 50,934 55,000 55,000 60,000 Water 001-052-41030 - 190,000 190,000 190,000 Sewer 001-052-41040 - 5,000 5,000 5,000 Street Sweeping 001-052-41050 - 500 500 500 Tree Trimming 001-052-41060 - 300 300 300 Contract Professional 001-052-44000 231,460 249,112 250,000 380,000 Intergovernmental 001-052-45000 13,732 16,000 15,000 16,000 Debt Service - Principal 001-052-47888 74,370 76,900 78,200 79,600 Debt Service - Interest 001-052-47999 17,441 14,900 13,600 12,300 TOTAL MAINTENANCE AND OPERATIONS $ 470,888 $ 700,912 $ 695,600 $ 838,900 TOTAL EXPENDITURES $ 611,171 $ 864,712 $ 847,800 $ 999,500 108 PUBLIC WORKS Explanation of Significant Accounts: Contract Professional Services 001-052-44000 Intergovernmental 001-052-45000 FY 2021-2022 HVAC maintenance, pest control, elevator maintenance, janitorial contract, termite control, fire extinguisher maintenance, electrical repairs, building roof repairs, landscape, and tree trimming AQMD fees and property tax 109 PUBLIC WORKS FY 2021-2022 Amended Estimated Proposed Account Actual Budget Actual Budget Description Number FY 2019-20 FY 2020-21 FY 2020-21 FY 2021-22 MAINTENANCE AND OPERATIONS Electricity - Street Lighting 002-500-41020 $ 182,910 $ 186,800 $ 170,000 $ 200,000 Contract Professional 002-500-44000 16,521 25,000 19,000 20,000 TOTAL MAINTENANCE AND OPERATIONS $ 199,431 $ 211,800 $ 189,000 $ 220,000 TOTAL EXPENDITURES $ 199,431 $ 211,800 $ 189,000 $ 220,000 Explanation of Significant Accounts: Contract Professional 002-500-44000 Willdan Financial Services, legal fees, and street light The Seal Beach Street Lighting Assessment District was formed under the Street Lighting Act of 1919 to finance the maintenance of streetlights and to finance the electricity used by the streetlights by special assessments. Revenue is derived from the District's share of the basic property tax levy and the special district augmentation allocations. 110 PUBLIC WORKS Descri MAINTENANCE AND OPERATIONS FY 2021-2022 Amended Estimated Proposed Account Actual Budget Actual Budget Number FY 2019-20 FY 2020-21 FY 2020-21 FY 2021-22 Plan Archival - Engineering 004-242-41500 $ - $ 1,000 $ - $ 10,000 Engineering Plan Check Expense 004-242-41501 45,819 334,590 2,000 250,000 Resource/Recycling/Recovery 004-242-41502 33,882 - - - Transfer Out - CIP 004-242-47000 - 96,000 - - TOTAL MAINTENANCE AND OPERATIONS $ 79,701 $ 431,590 $ 2,000 $ 260,000 TOTAL EXPENDITURES $ 79,701 $ 431,590 $ 2,000 $ 260,000 111 PUBLIC WORKS FY 2021-2022 PROGRAM: 244 Special Projects ii, Special Projects..,— Amended Estimated Proposed Account Actual Budget Actual Budget Description Number FY 2019-20 FY 2020-21 FY 2020-21 FY 2021-22 MAINTENANCE AND OPERATIONS Benches - PW Yard 004-244-41500 $ 13,890 $ TOTAL MAINTENANCE AND OPERATIONS $ 13,890 $ CAPITAL OUTLAY - $ 14,000 $ 14,000 - $ 14,000 $ 14,000 Capital Projects 004-244-49605 $ - $ - $ - $ 800,000 TOTAL CAPITAL OUTLAY $ - $ - $ - $ 800,000 TOTAL EXPENDITURES $ 13,890 $ - $ 14,000 $ 814,000 112 PUBLIC WORKS FY 2021-2022 Amended Estimated Proposed Account Actual Budget Actual Budget Description Number FY 2019-20 FY 2020-21 FY 2020-21 FY 2021-22 MAINTENANCE AND OPERATIONS Contract Professional 012-700-44000 $ 32,612 $ 31,000 $ 700 $ 31,000 TOTAL MAINTENANCE AND OPERATIONS $ 32,612 $ 31,000 $ 700 $ 31,000 TOTAL EXPENDITURES $ 32,612 $ 31,000 $ 700 $ 31,000 Explanation of Significant Accounts: Contract Professional 012-700-44000 Senior transportation program 113 PUBLIC WORKS FY 2021-2022 Amended Estimated Proposed Account Actual Budget Actual Budget Description Number FY 2019-20 FY 2020-21 FY 2020-21 FY 2021-22 PERSONNEL SERVICES Full-time Salaries 017-900-40001 $ 935,669 $ 1,013,300 $ 926,800 $ 1,113,800 Over -time PT 017-900-40002 1,950 5,000 600 1,000 Over -time 017-900-40003 78,834 70,000 108,400 70,000 Part-time 017-900-40004 124,507 19,200 97,100 49,300 Tuition Reimbursement 017-900-40007 5,547 4,000 4,300 4,000 Auto Allowance 017-900-40008 900 900 800 900 Cell Phone Allowance 017-900-40009 945 800 1,100 1,000 Deferred Comp - Cafeteria 017-900-40010 - - - - Deferred Compensation 017-900-40011 18,244 19,800 18,200 24,000 PERS Retirement 017-900-40012 323,039 211,700 211,200 226,700 PARS Retirement 017-900-40013 1,088 300 600 600 Medical Insurance 017-900-40014 (231,504) 134,000 116,400 164,900 AFLAC - Cafeteria 017-900-40015 451 300 300 200 Medicare Insurance 017-900-40017 16,632 16,800 16,100 18,700 Life and Disability 017-900-40018 7,838 9,100 7,300 10,100 FICA 017-900-40019 - - - - Flexible Spending - Cafeteria 017-900-40022 3,054 3,700 3,800 3,900 Cafeteria Taxable 017-900-40023 13,960 11,600 15,100 16,600 Comp -time Buy/Payout 017-900-40026 2,613 - 2,200 - Vacation Buy/Payout 017-900-40027 18,753 11,200 52,000 9,400 Sick Payout 017-900-40028 2,509 - 700 - Health and Wellness Program 017-900-40032 2,620 2,600 2,100 3,200 Medical Waiver 017-900-40033 2,937 2,600 1,500 - Retiree Health Saving 017-900-40034 1,701 - - - TOTAL PERSONNEL SERVICES $ 1,332,287 $ 1,536,900 $ 1,586,600 $ 1,718,300 MAINTENANCE AND OPERATIONS Office Supplies 017-900-40100 $ 25,639 $ 37,300 $ 24,500 $ 25,000 Membership and Dues 017-900-40300 8,338 18,000 18,000 18,000 Training and Meetings 017-900-40400 551 5,200 1,000 8,200 Office and Technology Resource 017-900-40500 7,855 - - - Equipment/Materials 017-900-40700 136,143 150,000 130,000 230,000 Special Departmental 017-900-40800 47,188 50,000 80,000 50,000 Depreciation 017-900-40900 49,796 - - - Telephone 017-900-41000 12,024 16,000 14,000 15,000 Gas 017-900-41010 3,260 5,000 5,000 6,000 Electricity 017-900-41020 179,153 150,000 180,000 180,000 Contract Professional 017-900-44000 259,312 407,959 240,600 462,300 Overhead 017-900-44050 324,500 324,500 324,500 440,000 Intergovernmental 017-900-45000 2,458,253 2,659,700 2,400,000 2,705,300 Interest Payment 017-900-47999 - - - 21,300 TOTAL MAINTENANCE AND OPERATIONS $ 3,512,012 $ 3,823,659 $ 3,417,600 $ 4,161,100 114 PUBLIC WORKS Descriation CAPITAL OUTLAY Vehicles Capital Projects TOTAL CAPITAL OUTLAY TOTAL EXPENDITURES FY 2021-2022 Amended Estimated Proposed Account Actual Budget Actual Budget Number FY 2019-20 FY 2020-21 FY 2020-21 FY 2021-22 017-900-48075 $ - $ 74,979 $ 50,000 $ 125,000 017-900-49605 - - - 3,850,000 $ - $ 74,979 $ 50,000 $ 3,975,000 Explanation of Significant Accounts: Memberships and Dues Training and Meetings Equipment/Materials Contract Professional Overhead Intergovernmental Vehicle Additional Notes: $ 4,844,299 $ 5,435,538 $ 5,054,200 $ 9,854,400 017-900-40300 USC, OC Backflow, Water Board certificates, and AWWA 017-900-40400 American Public Works Assoc., and American Water Works The Water Capital Improvement Fund will be consolidated with the Water Operations Fund as a part of the new rate structure that was implemented May 1, 2021. 115 Assoc 017-900-40700 Parts for fire hydrants, water production, and distribution system 017-900-40800 Water quality laboratory testing, landscape maintenance, uniform, pump/VFD/SCADA maintenance, backup power, annual water quality report, underground service alert, professional engineering services, regulatory testing, water break repairs, water conservation consultant, Beehive, Springbrook, Datamatic, and Gov Clarity 017-900-44000 Overhead charge transfer to General Fund 017-900-44050 MWDOC, AQMD, and West Orange County Water Board 017-900-45000 Water meter reader truck The Water Capital Improvement Fund will be consolidated with the Water Operations Fund as a part of the new rate structure that was implemented May 1, 2021. 115 PUBLIC WORKS FY 2021-2022 Amended Estimated Proposed Account Actual Budget Actual Budget Description Number FY 2019-20 FY 2020-21 FY 2020-21 FY 2021-22 MAINTENANCE AND OPERATIONS Prior Period Expense 019-950-40803 $ 188,878 $ - $ - $ - Depreciation 019-950-40900 482,344 - - - Transfer Out -Operation 019-950-47002 1,198,958 2,044,200 24,187,000 - Interest Expense 019-950-47999 14,827 21,300 2,000 - TOTAL MAINTENANCE AND OPERATIONS $ 1,885,007 $ 2,065,500 $ 24,189,000 $ - CAPITAL OUTLAY Capital Projects 019-950-49605 $ 238,989 $ 9,911,248 $ 800,000 $ - TOTAL CAPITAL OUTLAY TOTAL EXPENDITURES $ 238,989 $ 9,911,248 $ 800,000 $ - $ 2,123,996 $ 11,976,748 $ 24,989,000 $ - Explanation of Significant Accounts: Capital Projects 019-950-49605 Capital Improvement Projects Fund Additional Notes: The Water Capital Improvement Fund will be consolidated with the Water Operations Fund as a part of the new rate structure that was implemented May 1, 2021. 116 PUBLIC WORKS FY 2021-2022 Amended Estimated Proposed Account Actual Budget Actual Budget Description Number FY 2019-20 FY 2020-21 FY 2020-21 FY 2021-22 MAINTENANCE AND OPERATIONS Depreciation 021-980-40900 $ 207,817 $ - $ - $ - Contract Professional 021-980-44000 - 5,000 5,000 TOTAL MAINTENANCE AND OPERATIONS $ 207,817 $ 5,000 $ 5,000 $ - CAPITAL OUTLAY Vehicles 021-980-48075 $ 1,914 $ 185,769 $ 186,000 $ - Loss from Disposed Asset 021-980-48076 24,909 - - - TOTAL CAPITAL OUTLAY $ 26,823 $ 185,769 $ 186,000 $ - TOTAL EXPENDITURES $ 234,640 $ 190,769 $ 191,000 $ - Explanation of Significant Accounts: Transfer Out - Operations 021-980-47002 Transfer to Tidelands Vehicles 021-980-48075 Fleet replacement vehicles and equipment uplifting costs including radios in the fleet; CERT trailer safety compliance modification; flatbed trailer 117 PUBLIC WORKS I FY 2021-2022 Amended Estimated Proposed Account Actual Budget Actual Budget Description Number FY 2019-20 FY 2020-21 FY 2020-21 FY 2021-22 PERSONNEL SERVICES Full-time Salaries 034-863-40001 $ 182,391 $ 184,200 $ 179,200 $ 168,300 Overtime - PT 034-863-40002 2,865 5,000 5,200 2,000 Over -time 034-863-40003 17,880 20,000 7,700 10,000 Part-time 034-863-40004 51,624 28,900 97,400 144,900 Tuition Reimbursement 034-863-40007 226 1,000 100 1,000 Cell Phone Allowance 034-863-40009 54 100 100 100 Deferred Compensation 034-863-40011 3,630 3,800 3,600 3,100 PERS Retirement 034-863-40012 44,533 50,100 51,800 49,600 PARS Retirement 034-863-40013 661 400 1,200 1,900 Medical Insurance 034-863-40014 26,509 34,500 31,500 35,500 AFLAC Insurance -Cafeteria 034-863-40015 295 300 300 100 Medicare Insurance 034-863-40017 3,614 3,600 4,000 4,800 Life and Disability 034-863-40018 1,451 1,600 1,200 1,500 Flexible Spending - Cafeteria 034-863-40022 - - 100 - Cafeteria Taxable 034-863-40023 932 1,300 1,200 1,900 Comptime Buy/Payout 034-863-40026 192 - 100 - Vacation Buy/Payout 034-863-40027 2,215 2,000 2,800 400 Unemployment 034-863-40030 (200) - - - Health and Wellness Program 034-863-40032 319 300 500 300 Medical Waiver 034-863-40033 17 - - - TOTAL PERSONNEL SERVICES $ 339,208 $ 337,100 $ 388,000 $ 425,400 MAINTENANCE AND OPERATIONS Equipment and Materials 034-863-40700 $ 24,149 $ 38,500 $ 38,500 $ 4,000 Special Departmental 034-863-40800 45,072 - - - Telephone 034-863-41000 1,232 2,800 1,500 2,800 Electricity 034-863-41020 2,131 4,100 2,000 3,500 Contract Professional 034-863-44000 392,920 357,500 360,000 400,000 Intergovernmental 034-863-45000 3,797 - - - TOTAL MAINTENANCE AND OPERATIONS $ 469,301 $ 402,900 $ 402,000 $ 410,300 CAPITAL OUTLAY Capital Projects 034-863-49605 478,721 85,411 85,400 - TOTAL CAPITAL OUTLAY $ 478,721 $ 85,411 $ 85,400 $ - TOTAL EXPENDITURES $ 1,287,230 $ 825,411 $ 875,400 $ 835,700 118 PUBLIC WORKS Explanation of Significant Accounts: Equipment/Materials 034-863-40700 Contract Professional Services 034-863-45000 Capital Projects 034-863-49605 FY 2021-2022 Sandbags, beach tools, beach graffiti abatement, pier railing, signage & Utility maintenance, and diesel fuel for beach equipment Surfside beach cleaning, landscape maintenance, uniform, sand berm construction/removal/inspection, tree trimming, lobbying, sand nourishment, coastal pier engineering, City of Long Beach Capital Improvement Projects Fund (effective July 1, 2020, transfers out was no longer used to fund capital improvement projects. Any projects funded using these resources are appropriated directly in the Capital Improvement Program section) 119 PUBLIC WORKS 090 SB1 Program 039 SB1 Program FY 2021-2022 Amended Estimated Proposed Account Actual Budget Actual Budget Description Number FY 2019-20 FY 2020-21 FY 2020-21 FY 2021-22 CAPITAL OUTLAY Capital Projects 039-090-49605 $ 174,974 $ 800,558 $ 550,000 $ 400,000 TOTAL CAPITAL OUTLAY $ 174,974 $ 800,558 $ 550,000 $ 400,000 TOTAL EXPENDITURES $ 174,974 $ 800,558 $ 550,000 $ 400,000 Explanation of Significant Accounts: Capital Projects 039-090-49605 Capital Improvement Projects Fund (effective July 1, 2020, transfers out was no longer used to fund capital improvement projects. Any projects funded using these resources are appropriated directly in the Capital Improvement Program section) 120 PUBLIC WORKS 090 Gas Tax 040 Gas Tax =do FY 2021-2022 Amended Estimated Proposed Account Actual Budget Actual Budget Description Number FY 2019-20 FY 2020-21 FY 2020-21 FY 2021-22 MAINTENANCE AND OPERATIONS Contract Professional 040-090-44000 $ 2,641 $ 1,800 $ 1,800 $ 3,000 Transfers Out - Operations 040-090-47002 25,000 30,000 30,000 30,000 TOTAL MAINTENANCE AND OPERATIONS $ 27,641 $ 31,800 $ 31,800 $ 33,000 CAPITAL OUTLAY Capital Projects 040-090-49605 $ 296,152 $ 956,568 $ 190,000 $ 100,000 TOTAL CAPITAL OUTLAY $ 296,152 $ 956,568 $ 190,000 $ 100,000 TOTAL EXPENDITURES $ 323,793 $ 988,368 $ 221,800 $ 133,000 Explanation of Significant Accounts: Contract Professional 040-090-44000 State Controller - Annual Street Report Transfer Out - Operations 040-090-47002 Transfer to General Fund Capital Projects 040-090-49605 Capital Improvement Projects Fund (effective July 1, 2020, transfers out was no longer used to fund capital improvement projects. Any projects funded using these resources are appropriated directly in the Capital Improvement Program section) 121 PUBLIC WORKS 099 Measure M2 042 Measure M2 FY 2021-2022 Amended Estimated Proposed Account Actual Budget Actual Budget Description Number FY 2019-20 FY 2020-21 FY 2020-21 FY 2021-22 CAPITAL OUTLAY Capital Projects 042-099-49605 $ 676,998 $ 1,166,431 $ 778,400 $ 900,000 TOTAL CAPITAL OUTLAY $ 676,998 $ 1,166,431 $ 778,400 $ 900,000 TOTAL EXPENDITURES $ 676,998 $ 1,166,431 $ 778,400 $ 900,000 Explanation of Significant Accounts: Capital Projects 042-099-49605 Capital Improvement Projects Fund (effective July 1, 2020, transfers out was no longer used to fund capital improvement projects. Any projects funded using these resources are appropriated directly in the Capital Improvement Program section) 122 PUBLIC WORKS Descri PERSONNEL SERVICES Full-time Salaries Over -time PT Over -time Part-time Tuition Reimbursement Auto Allowance Cell Phone Allowance Deferred Comp PERS Retirement PARS Retirement Medical Insurance AFLAC Cafeteria Medicare Insurance Life and Disability Flexible Spending - Cafeteria Cafeteria - Taxable Comp time Buy/Payout Vacation Buy/Payout Sick Payout Health and Wellness Program Medical Waiver Retiree Health Savings TOTAL PERSONNEL SERVICES MAINTENANCE AND OPERATIONS Office Supplies Membership and Dues Training and Meetings Equipment and Materials Depreciation Telephone Gas Electricity Contract Prof Svcs Overhead Intergovernmental Interest Expense FY 2021-2022 Amended Estimated Account Actual Budget Actual Number FY 2019-20 FY 2020-21 FY 2020-21 043-925-40001 $ 043-925-40002 043-925-40003 043-925-40004 043-925-40007 043-925-40008 043-925-40009 043-925-40011 043-925-40012 043-925-40013 043-925-40014 043-925-40015 043-925-40017 043-925-40018 043-925-40022 043-925-40023 043-925-40026 043-925-40027 043-925-40028 043-925-40032 043-925-40033 043-925-40034 631,671 $ 942 36,482 54,752 930 900 920 15,439 261,010 567 (129,471) 415 10,433 5,054 540 6,990 3,813 15,357 2,509 2,240 1,514 1,701 735,100 1,000 40,000 92,000 2,000 900 700 17,200 159,300 1,200 123,500 600 13,200 6,500 400 6,300 10,500 2,200 1,200 703,600 1,100 30,000 22,400 700 800 1,200 17,000 162,000 100 107,800 600 10,800 5,000 1,700 10,400 300 15,200 600 1,700 700 Proposed Budget FY 2021-22 533,600 1,000 30,000 13,300 2,000 300 400 10,800 123,000 200 91,600 500 8,700 4,900 200 8,500 3,100 1,200 $ 924,708 $ 1,213,800 $ 1,093,700 $ 833,300 043-925-40100 $ 2,739 $ 4,000 $ 4,000 $ 4,000 043-925-40300 158 1,000 1,000 1,000 043-925-40400 259 8,000 1,500 4,000 043-925-40700 49,905 85,000 70,000 50,000 043-925-40900 57,513 - - - 043-925-41000 7,175 12,000 7,000 7,000 043-925-41010 770 1,000 1,000 1,000 043-925-41020 25,208 25,000 25,000 27,000 043-925-44000 126,022 241,247 198,500 260,000 043-925-44050 54,000 54,000 54,000 293,500 043-925-45000 1,910 15,000 15,000 15,000 043-925-47999 - - - 154,700 TOTAL MAINTENANCE AND OPERATIONS $ 325,659 $ 446,247 $ 377,000 $ 817,200 123 PUBLIC WORKS Descri CAPITAL OUTLAY Capital Projects TOTAL CAPITAL OUTLAY TOTAL EXPENDITURES FY 2021-2022 Amended Estimated Proposed Account Actual Budget Actual Budget Number FY 2018-19 FY 2019-20 FY 2019-20 FY 2020-21 043-925-49605 $ - $ - $ - $ 3,150,000 $ - $ - $ - $ 3,150,000 $ 1,250,367 $ 1,660,047 $ 1,470,700 $ 4,800,500 Explanation of Significant Accounts: Memberships and Dues 043-925-40300 CWEA certifications and APWA Training and Meetings 043-925-40400 Training and staff development Equipment/Materials 043-925-40700 Equipment, pumps, and pump repair Contract Professional Services 043-925-44000 Pump station maintenance, emergency response, sewer cleaning, FOG program, landscape maintenance, uniforms, Beehive, Springbrook, and Gov Clarity Overhead 043-925-44050 Administrative expenses calculated for department Intergovernmental 043-925-45000 South Coast Air Quality Management District, Orange County Sanitation District, and Orange County property tax Additional Notes: The Sewer Capital Improvement Fund will be consolidated with the Sewer Operations Fund as a part of the new rate structure that was implemented May 1, 2021. 124 PUBLIC WORKS Descri MAINTENANCE AND OPERATIONS Prior Year Expense Depreciation Transfer Out - Operation Amortization Principal Payment Interest Expense FY 2021-2022 Amended Estimated Proposed Account Actual Budget Actual Budget Number FY 2019-20 FY 2020-21 FY 2020-21 FY 2021-22 044-975-40803 $ 607,800 $ - $ - $ - 044-975-40900 1,027,079 - - - 044-975-47002 590,757 902,200 27,210,000 - 044-975-47600 12,070 - - - 044-975-47888 - 374,300 - - 044-975-47999 177,725 168,300 120,000 - TOTAL MAINTENANCE AND OPERATIONS $ 2,415,431 $ 1,444,800 $ 27,330,000 $ - CAPITAL OUTLAY Capital Projects 044-975-49605 $ 14,406 $ 2,001,150 $ 169,700 $ - TOTAL CAPITAL OUTLAY $ 14,406 $ 2,001,150 $ 169,700 $ - TOTAL EXPENDITURES $ 2,429,837 $ 3,445,950 $ 27,499,700 $ - Explanation of Significant Accounts: Capital Projects 080-361-49605 Capital Improvement Projects Fund (effective July 1, 2020, transfers out was no longer used to fund capital improvement projects. Any projects funded using these resources are appropriated directly in the Capital Improvement Program section) Additional Notes: The Sewer Capital Improvement Fund will be consolidated with the Sewer Operations Fund as a part of the new rate structure that was implemented May 1, 2021. 125 PUBLIC WORKS FY 2021-2022 Amended Estimated Proposed Account Actual Budget Actual Budget Description Number FY 2019-20 FY 2020-21 FY 2020-21 FY 2021-22 MAINTENANCE AND OPERATIONS Prior Year Expense 045-333-40803 $ 1,750 $ - $ - $ - TOTAL MAINTENANCE AND OPERATIONS $ 1,750 $ - $ - $ - CAPITAL OUTLAY Capital Projects 045-333-49605 $ 2,543,148 $ 5,084,393 $ 4,550,500 $ 750,000 TOTAL CAPITAL OUTLAY $ 2,543,148 $ 5,084,393 $ 4,550,500 $ 750,000 TOTAL EXPENDITURES $ 2,544,898 $ 5,084,393 $ 4,550,500 $ 750,000 Explanation of Significant Accounts: Capital Projects 045-333-49605 Capital Improvement Projects Fund (effective July 1, 2020, transfers out was no longer used to fund capital improvement projects. Any projects funded using these resources are appropriated directly in the Capital Improvement Program section) 126 PUBLIC WORKS FY 2021-2022 Amended Estimated Proposed Account Actual Budget Actual Budget Description Number FY 2019-20 FY 2020-21 FY 2020-21 FY 2021-22 MAINTENANCE AND OPERATIONS Special Expense - COVID-19 080-370-44001 $ - $ 77,000 $ 77,000 $ TOTAL MAINTENANCE AND OPERATIONS $ - $ 77,000 $ 77,000 $ CAPITAL OUTLAY Capital Projects 080-331-49605 $ - $ 50,000 $ - $ - Capital Projects 080-361-49605 - 783,024 220,100 - Capital Projects 080-364-49605 75,963 - - - Capital Projects 080-365-49605 - 505,000 - - Capital Projects 080-366-49605 171,956 198,644 - - Capital Projects 080-368-49605 - 200,000 - - Capital Projects 080-369-49606 - 176,000 - - TOTAL CAPITAL OUTLAY $ 247,919 $ 1,912,668 $ 220,100 $ - TOTAL EXPENDITURES $ 247,919 $ 1,989,668 $ 297,100 $ - Explanation of Significant Accounts: Capital Projects 080-361-49605 Capital Improvement Projects Fund (effective July 1, 2020, transfers out was no longer used to fund capital improvement projects. Any projects funded using these resources are appropriated directly in the Capital Improvement Program section) 127 PUBLIC WORKS Summary of Appropriations by Account FY 2021-2022 Amended Estimated Account Actual Budget Actual Description Number FY 2019-20 FY 2020-21 FY 2020-21 PERSONNEL SERVICES Full-time Salaries Over -Time PT Over -Time Part-time Tuition Reimbursement Auto Allowance Cell Phone Allowance Deferred Compensation PERS Retirement PARS Retirement Medical Insurance AFLAC Insurance -Cafeteria Medicare Insurance Life and Disability Flexible Spending - Cafeteria Cafeteria Taxable Comptime Buy/payout Vacation Buy/Payout Sick Payout Unemployment Health and Wellness Program Medical Waiver Retiree Health Savings TOTAL PERSONNEL SERVICES 40001 $ 2,457,430 $ 2,757,500 $ 2,563,900 40002 5,993 11,500 7,200 40003 175,843 162,000 188,700 40004 326,034 199,400 287,600 40007 8,733 13,000 5,900 40008 1,800 1,800 1,600 40009 2,324 2,300 3,100 40011 51,555 57,100 53,300 40012 799,071 611,000 614,900 40013 3,494 2,600 2,800 40014 (249,392) 427,500 380,600 40015 1,573 1,800 1,500 40017 42,807 47,400 43,100 40018 20,079 24,300 19,500 40022 3,594 4,100 6,200 40023 32,659 32,600 44,000 40026 11,808 - 2,900 40027 46,383 26,400 80,200 40028 5,018 - 1,300 40030 (333) - 1,700 40032 7,034 7,400 6,100 40033 4,468 3,800 2,200 40034 3,402 - - Proposed Budget FY 2021-22 2,765,100 4,000 142,000 246,500 11,100 1,200 2,100 57,500 644,400 3,200 433,600 1,800 47,800 24,500 4,100 53,600 14,600 7,700 3,761,377 4,393,500 4,318,300 4,464,800 MAINTENANCE AND OPERATIONS Office Supplies 40100 31,470 44,500 30,500 32,000 Public/Legal Notices 40200 179 - - - Memberships and Dues 40300 10,781 21,200 20,900 21,200 Training and Meetings 40400 2,422 15,400 3,400 15,000 Office and Technology Resources 40500 7,855 - - - Equipment and Materials 40700 381,817 457,500 414,900 481,000 Special Departmental 40800 308,442 260,000 290,000 271,000 Street Sweeping 40801 123,555 180,000 180,000 180,000 Prior Year Expense 40803 798,428 - - - Depreciation 40900 1,824,549 - - - Telephone 41000 68,634 70,800 68,000 70,400 Gas 41010 8,830 11,200 14,000 12,200 Electricity 41020 480,960 470,900 475,000 518,500 Water 41030 - 190,000 190,000 190,000 Sewer 41040 - 5,000 5,000 5,000 Street Sweeping 41050 - 500 500 500 Tree Trimming 41060 - 300 300 300 Citywide Special Projects 41500 93,591 335,590 16,000 274,000 128 PUBLIC WORKS I FY 2021-2022 Summary of Appropriations by Account Amended Estimated Proposed Account Actual Budget Actual Budget Description Number FY 2019-20 FY 2020-21 FY 2020-21 FY 2021-22 MAINTENANCE AND OPERATIONS CONTINUED Rental/Lease Equip 42000 791 - - - Water Services 43750 - - - - Contract Professional 44000 2,259,753 2,616,530 2,306,800 2,882,100 Special Expense - Ironwood/SBTV 44001 - 77,000 77,000 - Overhead 44050 378,500 378,500 378,500 733,500 Intergovernmental 45000 2,519,935 2,737,700 2,488,000 2,794,300 Transfer Out - CIP 47000 - 96,000 - - Transfer Out - Operation 47002 1,814,715 2,976,400 51,427,000 30,000 Amortization 47600 12,070 - - - Principal Payments 47888 74,370 451,200 78,200 79,600 Interest Payments 47999 209,993 204,500 135,600 188,300 TOTAL MAINTENANCE AND OPERATIONS 11,411,640 11,600,720 58,599,600 8,778,900 CAPITAL OUTLAY Vehicles 48075 1,914 260,748 236,000 125,000 Loss from Disposed Asset 48076 24,909 - - - Capital Projects 49605 4,671,307 21,918,427 7,344,100 9,950,000 TOTAL CAPITAL OUTLAY 4,698,130 22,179,175 7,580,100 10,075,000 TOTAL EXPENDITURES $ 19,871,147 $ 38,173,395 $ 70,498,000 $ 23,318,700 129 COMMUNITY SERVICES Summary of Appropriations by Program EXPENDITURTES BY PROGRAM Senior Bus Program - 016 Personnel Services Maintenance and Operations Capital Outlay Subtotal Recreation Administration - 070 Personnel Services Maintenance and Operations Capital Outlay Subtotal Sports Leagues - 071 Personnel Services Maintenance and Operations Capital Outlay Subtotal Leisure Classes - 072 Personnel Services Maintenance and Operations Capital Outlay Subtotal Tennis Center - 074 Personnel Services Maintenance and Operations Capital Outlay Subtotal Special Projects - 249 Personnel Services Maintenance and Operations Capital Outlay Subtotal TOTAL Personnel Services Maintenance and Operations Capital Outlay TOTAL EXPENDITURES BY FUND General Fund - 001 Special Projects - 004 Tidelands - 034 TOTAL FY 2021-2022 90,392 Amended Estimated Proposed Actual Budget Actual Budget FY 2019-20 FY 2020-21 FY 2020-21 FY 2021-22 209,248 260,500 235,900 309,200 177,444 228,800 115,000 260,000 177,444 228,800 115,000 260,000 172,293 211,800 183,600 278,600 18,431 23,700 23,700 23,600 190,724 235,500 207,300 302,200 12,540 22,700 14,400 41,000 4,211 7,000 500 2,000 16,751 29,700 14,900 43,000 150 - - - 249,250 362,100 283,000 353,700 249,400 362,100 283,000 353,700 90,392 138,100 102,900 185,200 118,856 122,400 133,000 124,000 $ 861,365 $ 1,116,600 $ 856,100 $ 1,268,100 209,248 260,500 235,900 309,200 17,798 - - - 17,798 - - - 275,375 372,600 300,900 504,800 585,990 744,000 555,200 763,300 $ 861,365 $ 1,116,600 $ 856,100 $ 1,268,100 $ 775,021 $ 949,600 $ 666,100 $ 1,108,100 17,798 - - - 68,546 167,000 190,000 160,000 $ 861,365 $ 1,116,600 $ 856,100 $ 1,268,100 130 COMMUNITY SERVICES 016 Senior Bus Program 001 General Fund FY 2021-2022 Amended Estimated Proposed Account Actual Budget Actual Budget Description Number FY 2019-20 FY 2020-21 FY 2020-21 FY 2021-22 MAINTENANCE AND OPERATIONS Contract Professional 001-016-44000 $ 177,444 $ 228,800 $ 115,000 $ 260,000 TOTAL MAINTENANCE AND OPERATIONS $ 177,444 $ 228,800 $ 115,000 $ 260,000 TOTAL EXPENDITURES $ 177,444 $ 228,800 $ 115,000 $ 260,000 Explanation of Significant Accounts: Contact Professional 001-016-44000 Senior transportation contractor and senior meals 131 COMMUNITY SERVICES FY 2021-2022 Amended Estimated Proposed Account Actual Budget Actual Budget Description Number FY 2019-20 FY 2020-21 FY 2020-21 FY 2021-22 PERSONNEL SERVICES Full-time Salaries Over -time PT Over -time Part-time Cell Phone Allowance Deferred Compensation PERS Retirement PARS Retirement Medical Insurance AFLAC Insurance -Cafeteria Medicare Insurance Life and Disability Flexible Spending - Cafeteria Cafeteria Taxable Comptime Buy/Payout Vacation Buy/Payout Wellness Health Program TOTAL PERSONNEL SERVICES MAINTENANCE AND OPERATIONS Office Supplies Memberships and Dues Training and Meetings Special Departmental Telephone Cable Television Contract Professional 001-070-40001 $ 91,113 $ 109,900 $ 98,100 $ 189,200 001-070-40002 1,111 - 500 500 001-070-40003 1,137 2,000 300 2,000 001-070-40004 25,920 43,600 33,800 - 001-070-40009 75 - 400 - 001-070-40011 2,014 2,300 2,100 3,900 001-070-40012 15,696 19,200 18,500 30,900 001-070-40013 337 800 400 - 001-070-40014 22,197 25,600 20,000 39,700 001-070-40015 53 100 - 100 001-070-40017 1,832 2,600 1,900 2,900 001-070-40018 968 1,000 900 1,800 001-070-40022 - - 700 - 001-070-40023 4,061 4,200 4,000 4,700 001-070-40026 2,735 - - - 001-070-40027 2,514 - 1,500 1,900 001-070-40032 530 500 500 1,000 $ 172,293 $ 211,800 $ 183,600 $ 278,600 001-070-40100 $ 799 $ 1,000 $ 1,000 $ 1,200 001-070-40300 800 800 840 1,000 001-070-40400 580 900 400 900 001-070-40800 2,670 6,900 6,000 5,000 001-070-41000 1,386 - 1,300 1,300 001-070-41009 1,725 2,100 2,160 2,200 001-070-44000 10,471 12,000 12,000 12,000 TOTAL MAINTENANCE AND OPERATIONS TOTAL EXPENDITURES Explanation of Significant Accounts: $ 18,431 $ 23,700 $ 23,700 $ 23,600 $ 190,724 $ 235,500 $ 207,300 $ 302,200 Memberships and Dues 001-070-40300 Cal Parks Rec Society Training and Meetings 001-070-40400 Brochure Exchanges and CPRS conference Special Departmental 001-070-40800 Edison Park use, Plug and Play, music licenses, and recreation program/events Cable Television 001-070-41009 NSBC TV Contract Professional 001-070-44000 Parking North Seal Beach Comm. Center 132 COMMUNITY SERVICES 071 Sports Leagues 001 General Fund Am FY 2021-2022 Amended Estimated Proposed Account Actual Budget Actual Budget Description Number FY 2019-20 FY 2020-21 FY 2020-21 FY 2021-22 PERSONNEL SERVICES Full-time Salaries Over -time PT Part-time Deferred Compensation PERS Retirement PARS Retirement Medical Insurance Medicare Insurance Life and Disability Wellness Health Program TOTAL PERSONNEL SERVICES 001-071-40001 $ - $ - $ - $ 31,100 001-071-40002 124 - 700 - 001-071-40004 11,036 19,800 12,000 - 001-071-40011 - - - 500 001-071-40012 - - - 2,500 001-071-40013 142 300 100 - 001-071-40014 1,089 2,300 1,400 5,900 001-071-40017 149 300 200 500 001-071-40018 - - - 300 001-071-40032 - - - 200 $ 12,540 $ 22,700 $ 14,400 $ 41,000 MAINTENANCE AND OPERATIONS Office Supplies 001-071-40100 $ Equipment and Materials 001-071-40700 TOTAL MAINTENANCE AND OPERATIONS $ 4,211 $ 7,000 $ 500 $ 2,000 TOTAL EXPENDITURES $ 16,751 $ 29,700 $ 14,900 $ 43,000 53 $ - $ - $ - 4,158 7,000 500 2,000 Explanation of Significant Accounts: Equipment/Materials 001-071-40700 Equipment for field, softball, basketball, and gym 133 COMMUNITY SERVICES I FY 2021-2022 Amended Estimated Proposed Account Actual Budget Actual Budget Description Number FY 2019-20 FY 2020-21 FY 2020-21 FY 2021-22 PERSONNEL SERVICES Part-time Leisure Classes 001-072-40004 $ 146 $ - $ - $ - PARS Retirement 001-072-40013 2 - - - Medicare Insurance 001-072-40017 2 - - - TOTAL PERSONNEL SERVICES $ 150 $ - $ - $ - MAINTENANCE AND OPERATIONS Office Supplies 001-072-40100 $ 49 $ 600 $ 400 $ 600 Public/Legal Notices 001-072-40200 246 - - - Printing 001-072-40201 38,625 10,000 10,000 12,600 Memberships and Dues 001-072-40300 185 - - - Equipment and Materials 001-072-40700 854 1,000 500 1,000 Special Departmental 001-072-40800 11,786 13,700 25,000 12,500 Telephone 001-072-41000 916 2,800 1,000 - Electricity 001-072-41020 13,072 15,000 15,000 15,000 Contract Professional 001-072-44000 113,279 150,000 40,000 150,000 Intergovernmental 001-072-45000 1,692 2,000 1,100 2,000 TOTAL MAINTENANCE AND OPERATIONS $ 180,704 $ 195,100 $ 93,000 $ 193,700 TOTAL EXPENDITURES $ 180,854 $ 195,100 $ 93,000 $ 193,700 Explanation of Significant Accounts: Printing 001-072-40201 Recreation guide Equipment/Materials 001-072-40700 Building supplies Special Departmental 001-072-40800 Software maintenance, remote access, and credit card fees 134 COMMUNITY SERVICES I FY 2021-2022 Amended Estimated Proposed Account Actual Budget Actual Budget Description Number FY 2019-20 FY 2020-21 FY 2020-21 FY 2021-22 PERSONNEL SERVICES Full-time Salaries 001-074-40001 $ - $ - $ - $ 93,400 Over -time PT 001-074-40002 598 - 1,000 - Part-time 001-074-40004 84,263 130,500 95,200 49,000 Deferred Compensation 001-074-40011 - - - 1,600 PERS Retirement 001-074-40012 - - - 7,600 PARS Retirement 001-074-40013 1,076 1,400 1,100 600 Medical Insurance 001-074-40014 3,269 4,600 4,400 29,300 Medicare Insurance 001-074-40017 1,186 1,600 1,200 2,100 Life and Disability 001-074-40018 - - - 1,000 Wellness Health Program 001-074-40032 - - - 600 TOTAL PERSONNEL SERVICES $ 90,392 $ 138,100 $ 102,900 $ 185,200 MAINTENANCE AND OPERATIONS Bldg/Material/Supplies 001-074-40550 $ 10,065 $ 13,000 $ 25,000 $ 13,000 Special Departmental 001-074-40800 1,276 1,700 3,500 2,500 Bldg/Ground Materials 001-074-40950 13,388 19,400 16,000 19,400 Telephone 001-074-41000 669 600 600 600 Cable Television 001-074-41009 1,638 1,800 1,900 1,900 Gas 001-074-41010 368 800 200 600 Electricity 001-074-41020 26,531 34,000 34,000 34,000 Contract Professional 001-074-44000 64,047 51,100 50,900 51,100 Intergovernmental 001-074-45000 874 - 900 900 TOTAL MAINTENANCE AND OPERATIONS $ 118,856 $ 122,400 $ 133,000 $ 124,000 TOTAL EXPENDITURES $ 209,248 $ 260,500 $ 235,900 $ 309,200 Explanation of Significant Accounts: Bldg/Material/Supplies 001-074-40550 Building supplies, tennis equipment, and office supplies Special Departmental 001-074-40800 Credit card services, facility website Maintenance, and newspaper Bldg/Ground Materials 001-074-40950 Landscape maintenance Contract Professional 001-074-45000 Windscreen replacement, pest control, security maintenance, equipment maintenance, tennis professional services, termite treatment tenting, and renovate activity room 135 COMMUNITY SERVICES FY 2021-2022 Amended Estimated Proposed Account Actual Budget Actual Budget Description Number FY 2019-20 FY 2020-21 FY 2020-21 FY 2021-22 MAINTENANCE AND OPERATIONS Tree Replacement - PW Yard 004-249-41500 $ 17,798 $ - $ - $ - TOTAL MAINTENANCE AND OPERATIONS $ 17,798 $ - $ - $ TOTAL EXPENDITURES $ 17,798 $ - $ - $ - 136 COMMUNITY SERVICES w FY 2021-2022 Explanation of Significant Accounts: Contract Professional 034-072-44000 Recreation programs at the beach 137 Amended Estimated Proposed Account Actual Budget Actual Budget Description Number FY 2019-20 FY 2020-21 FY 2020-21 FY 2021-22 MAINTENANCE AND OPERATIONS Contract Professional 034-072-44000 $ 68,546 $ 167,000 $ 190,000 $ 160,000 TOTAL MAINTENANCE AND OPERATIONS $ 68,546 $ 167,000 $ 190,000 $ 160,000 TOTAL EXPENDITURES $ 68,546 $ 167,000 $ 190,000 $ 160,000 Explanation of Significant Accounts: Contract Professional 034-072-44000 Recreation programs at the beach 137 COMMUNITY SERVICES 40100 901 FY 2021-2022 Summary of Appropriations by Account 1,800 Printing 40201 38,625 10,000 10,000 Amended Estimated Proposed 985 Account Actual Budget Actual Budget Description Number FY 2019-20 FY 2020-21 FY 2020-21 FY 2021-22 PERSONNEL SERVICES 13,000 25,000 13,000 Equipment and Materials 40700 Full-time Salaries 40001 $ 91,113 $ 109,900 $ 98,100 $ 313,700 Over -Time PT 40002 1,833 - 2,200 500 Over -Time 40003 1,137 2,000 300 2,000 Part-time 40004 121,365 193,900 141,000 49,000 Cell Phone Allowance 40009 75 - 400 - Deferred Compensation 40011 2,014 2,300 2,100 6,000 PERS Retirement 40012 15,696 19,200 18,500 41,000 PARS Retirement 40013 1,557 2,500 1,600 600 Medical Insurance 40014 26,555 32,500 25,800 74,900 AFLAC Insurance -Cafeteria 40015 53 100 - 100 Medicare Insurance 40017 3,169 4,500 3,300 5,500 Life and Disability 40018 968 1,000 900 3,100 Flexible Spending - Cafeteria 40022 - - 700 - Cafeteria Taxable 40023 4,061 4,200 4,000 4,700 Comptime Buy/payout 40026 2,735 - - - Vacation Buy/Payout 40027 2,514 - 1,500 1,900 Health and Wellness Program 40032 530 500 500 1,800 TOTAL PERSONNEL SERVICES 275,375 372,600 300,900 504,800 MAINTENANCE AND OPERATIONS Office Supplies 40100 901 1,600 1,400 1,800 Printing 40201 38,625 10,000 10,000 12,600 Memberships and Dues 40300 985 800 840 1,000 Training and Meetings 40400 580 900 400 900 Bldg/Material/Supplies 40550 10,065 13,000 25,000 13,000 Equipment and Materials 40700 5,012 8,000 1,000 3,000 Special Departmental 40800 15,732 22,300 34,500 20,000 Bldg/Ground Materials 40950 13,388 19,400 16,000 19,400 Telephone 41000 2,971 3,400 2,900 1,900 Cable Television 41009 3,363 3,900 4,060 4,100 Gas 41010 368 800 200 600 Electricity 41020 39,603 49,000 49,000 49,000 Citywide Special Projects 41500 17,798 - - - Contract Professional 44000 433,787 608,900 407,900 633,100 Intergovernmental 45000 2,566 2,000 2,000 2,900 TOTAL MAINTENANCE AND OPERATIONS 585,990 744,000 555,200 763,300 TOTAL EXPENDITURES $ 861,365 $ 1,116,600 $ 856,100 $ 1,268,100 138 MARINE SAFETY I FY 2021-2022 Summary of Appropriations by Program Amended Estimated Proposed Actual Budget Actual Budget FY 2019-20 FY 2020-21 FY 2020-21 FY 2021-22 EXPENDITURTES BY PROGRAM Aquatics - 073 Personnel Services $ 74,783 $ 146,700 $ 138,400 $ 142,400 Maintenance and Operations 103,576 89,800 82,400 94,800 Capital Outlay - - - - Subtotal 178,359 236,500 220,800 237,200 Special Projects - 228 Personnel Services - - - - Maintenance and Operations - 500 500 - Capital Outlay - - - - Subtotal - 500 500 - Lifeguard - 828 Personnel Services 1,394,955 1,514,200 1,498,800 1,410,800 Maintenance and Operations 163,718 115,900 97,200 171,400 Capital Outlay 44,429 - - - Subtotal 1,603,102 1,630,100 1,596,000 1,582,200 TOTAL Personnel Services 1,469,738 1,660,900 1,637,200 1,553,200 Maintenance and Operations 267,294 206,200 180,100 266,200 Capital Outlay 44,429 - - - TOTAL $ 1,781,461 $ 1,867,100 $ 1,817,300 $ 1,819,400 EXPENDITURES BY FUND General Fund - 001 $ 178,359 $ 236,500 $ 220,800 $ 237,200 Special Projects - 004 - 500 500 - Tidelands - 034 1,603,102 1,630,100 1,596,000 1,582,200 TOTAL $ 1,781,461 $ 1,867,100 $ 1,817,300 $ 1,819,400 139 MARINE SAFETY Description PERSONNEL SERVICES Over -time PT Part-time PARS Retirement Medicare Insurance Unemployment TOTAL PERSONNEL SERVICES MAINTENANCE AND OPERATIONS FY 2021-2022 Amended Estimated Proposed Account Actual Budget Actual Budget Number FY 2019-20 FY 2020-21 FY 2020-21 FY 2021-22 001-073-40002 $ 79 $ - $ - $ - 001-073-40004 72,745 144,000 135,000 138,600 001-073-40013 933 1,300 1,600 1,800 001-073-40017 1,026 1,400 1,800 2,000 001-073-40030 - - - - $ 74,783 $ 146,700 $ 138,400 $ 142,400 Office Supplies 001-073-40100 $ - $ - $ 300 $ - Training and Meetings 001-073-40400 - 2,000 - 1,000 Equipment and Materials 001-073-40700 16,258 8,800 5,000 9,800 Telephone 001-073-41000 1,711 3,000 2,200 2,000 Gas 001-073-41010 23,002 16,000 15,000 17,000 Electricity 001-073-41020 24,409 25,000 24,900 25,000 Contract Professional 001-073-44000 38,196 35,000 35,000 40,000 TOTAL MAINTENANCE AND OPERATIONS $ 103,576 $ 89,800 $ 82,400 $ 94,800 TOTAL EXPENDITURES $ 178,359 $ 236,500 $ 220,800 $ 237,200 Explanation of Significant Accounts: Training and Meetings 001-073-40400 CPO Class Equipment and Materials 001-073-40700 Uniform, pool supplies, pace clocks, chairs, picnic table, and rescue tubs Contract Professional 001-073-44000 Pool maintenance 140 MARINE SAFETY FY 2021-2022 Amended Estimated Proposed Account Actual Budget Actual Budget Description Number FY 2019-20 FY 2020-21 FY 2020-21 FY 2021-22 MAINTENANCE AND OPERATIONS 5K/1 OK - Marine Safety 004-228-41500 $ - $ 500 $ 500 $ - TOTAL MAINTENANCE AND OPERATIONS $ - $ 500 $ 500 $ - TOTAL EXPENDITURES $ - $ 500 $ 500 $ - 141 MARINE SAFETY FY 2021-2022 Amended Estimated Proposed Account Actual Budget Actual Budget Description Number FY 2019-20 FY 2020-21 FY 2020-21 FY 2021-22 PERSONNEL SERVICES Full-time Salaries 034-828-40001 $ 483,824 $ 482,300 $ 469,600 $ 488,200 Overtime PT 034-828-40002 4,728 9,000 6,400 9,000 Over -time 034-828-40003 30,826 18,000 46,000 20,000 Part-time 034-828-40004 482,935 534,200 534,200 405,100 Junior Lifeguard Sal 034-828-40006 40,140 98,600 50,000 84,200 Tuition Reimbursement 034-828-40007 5,629 4,000 3,000 4,000 Cell Phone Allowance 034-828-40009 3,610 3,600 3,500 3,600 Deferred Compensation 034-828-40011 8,758 8,700 7,900 11,800 PERS Retirement 034-828-40012 196,337 221,800 227,800 253,200 PARS Retirement 034-828-40013 6,721 7,400 7,200 6,400 Medical Insurance 034-828-40014 58,790 74,600 82,400 74,700 Medicare Insurance 034-828-40017 15,755 16,400 15,800 15,400 Life and Disability 034-828-40018 3,890 3,900 3,700 4,000 Cafeteria Taxable 034-828-40023 10,476 9,900 9,500 10,200 Comptime Buy/Payout 034-828-40026 5,308 2,300 - 2,300 Vacation Buy/Payout 034-828-40027 33,884 17,200 27,000 16,400 Sick Payout 034-828-40028 - - 1,200 - Unemployment 034-828-40030 1,038 - 1,300 - Health and Wellness Program 034-828-40032 2,289 2,300 2,300 2,300 Medical Waiver 034-828-40033 17 - - - TOTAL PERSONNEL SERVICES $ 1,394,955 $ 1,514,200 $ 1,498,800 $ 1,410,800 Office Supplies 034-828-40100 $ 8,399 $ 11,800 $ 7,200 $ 10,800 Memberships and Dues 034-828-40300 34 1,100 500 1,200 Training and Meetings 034-828-40400 4,102 6,700 5,000 10,700 Marine Maint/Fuel Lifeguard 034-828-40600 15,269 16,000 16,000 19,700 Equipment and Materials 034-828-40700 19,304 28,800 28,200 18,000 Materials & Supplies Jr Lifeguard 034-828-40701 30,004 20,000 15,000 40,000 Special Departmental 034-828-40800 13,348 13,500 5,000 6,000 Special Dept - Jr Lifeguard 034-828-40806 41,561 - 1,000 42,000 Telephone 034-828-41000 4,325 4,800 4,500 4,800 Electricity 034-828-41020 12,542 8,300 12,800 12,800 Rent/Lease Equipment 034-828-42000 960 - - - Contract Professional 034-828-44000 1,644 400 - 400 Intergovernmental 034-828-45000 5,000 4,500 2,000 5,000 Property Insurance Premium 034-828-49501 7,226 - - - TOTAL MAINTENANCE AND OPERATIONS $ 163,718 $ 115,900 $ 97,200 $ 171,400 CAPITAL OUTLAY Vehicle 034-828-48075 $ 44,429 $ - $ - $ - TOTAL CAPITAL OUTLAY $ 44,429 $ - $ - $ - TOTAL EXPENDITURES $ 1,603,102 $ 1,630,100 $ 1,596,000 $ 1,582,200 142 MARINE SAFETY Explanation of Significant Accounts: Office Supplies 034-828-40100 Memberships and Dues Training and Meetings Marine Maint/Fuel Lifeguard Equipment and Materials Materials & Supplies Jr Lifeguard Special Departmental Special Dept - Jr Lifeguard Contract Professional Intergovernmental 034-828-40300 034-828-40400 034-828-40600 034-828-40700 034-828-40701 FY 2021-2022 Tide books, sunscreen, office supplies, logs/EMR forms, awards, and warning signs OC training, OC Chief Association, CA Marine Safety Chiefs Association, and SB Lifeguard Association CPR cards, EMT, USLA, CSLSA, drowning prevention, SCUBA, PC 832, EVOC, and State of the City Fuel and maintenance for boat, ATV, and PWC First aid supplies, oxygen maintenance, towers supplies, uniforms, tower phone install, cleaning supplies, EZ up, sun protection, tower maintenance, switchboard repair, tower glass, and rescue paddle boards Uniforms, certificates, office supplies, EZX ups, Banquet, Catalina pizza, Express, equipment, paddle boards, video productions, and fins 034-828-40800 Training room AN, uniforms, gym equipment and maintenance, dive maintenance, lifeguard jackets, Hot Schedule, and training mannequin 034-828-40806 Raging Waters, USLA membership, Catalina transportation, mobile, storage, banquet rentals, aquarium distance learning fee, and buses 034-828-44000 Recreation programs at the beach water watcher tag 034-828-45000 Rescue boat slip fees and OC Task Force drowning prevention 143 MARINE SAFETY I FY 2021-2022 Summary of Appropriations by Account Description Account Number Actual FY 2019-20 Amended Budget FY 2020-21 Estimated Actual FY 2020-21 Proposed Budget FY 2021-22 PERSONNEL SERVICES Full-time Salaries 40001 $ 483,824 $ 482,300 $ 469,600 $ 488,200 Over -Time PT 40002 4,807 9,000 6,400 9,000 Over -Time 40003 30,826 18,000 46,000 20,000 Part-time 40004 555,680 678,200 669,200 543,700 Junior Lifeguard Salaries 40006 40,140 98,600 50,000 84,200 Tuition Reimbursement 40007 5,629 4,000 3,000 4,000 Cell Phone Allowance 40009 3,610 3,600 3,500 3,600 Deferred Compensation 40011 8,758 8,700 7,900 11,800 PERS Retirement 40012 196,337 221,800 227,800 253,200 PARS Retirement 40013 7,654 8,700 8,800 8,200 Medical Insurance 40014 58,790 74,600 82,400 74,700 Medicare Insurance 40017 16,781 17,800 17,600 17,400 Life and Disability 40018 3,890 3,900 3,700 4,000 Cafeteria Taxable 40023 10,476 9,900 9,500 10,200 Comptime Buy/payout 40026 5,308 2,300 - 2,300 Vacation Buy/Payout 40027 33,884 17,200 27,000 16,400 Sick Payout 40028 - - 1,200 - Unemployment 40030 1,038 - 1,300 - Health and Wellness Program 40032 2,289 2,300 2,300 2,300 Medical Waiver 40033 17 - - - TOTAL PERSONNEL SERVICES 1,469,738 1,660,900 1,637,200 1,553,200 MAINTENANCE AND OPERATIONS Office Supplies 40100 8,399 11,800 7,500 10,800 Memberships and Dues 40300 34 1,100 500 1,200 Training and Meetings 40400 4,102 8,700 5,000 11,700 Marine Maintenance/Fuel Lifeguard 40600 15,269 16,000 16,000 19,700 Equipment and Materials 40700 35,562 37,600 33,200 27,800 Materials & Supplies Jr Lifeguard 40701 30,004 20,000 15,000 40,000 Special Departmental 40800 13,348 13,500 5,000 6,000 Special Departmental - Jr Lifeguard 40806 41,561 - 1,000 42,000 Telephone 41000 6,036 7,800 6,700 6,800 Gas 41010 23,002 16,000 15,000 17,000 Electricity 41020 36,951 33,300 37,700 37,800 Citywide Special Projects 41500 - 500 500 - Rental/Lease Equip 42000 960 - - - Contract Professional 44000 39,840 35,400 35,000 40,400 Intergovernmental 45000 5,000 4,500 2,000 5,000 Property Insurance Premium 49501 7,226 - - - TOTAL MAINTENANCE AND OPERATIONS 267,294 206,200 180,100 266,200 CAPITAL OUTLAY Vehicles 48075 44,429 - - - TOTAL CAPITAL OUTLAY 44,429 - - - TOTAL EXPENDITURES $ 1,781,461 $ 1,867,100 $ 1,817,300 $ 1,819,400 144 CAPITAL IMPROVEMENT PROJECTS BY FUNDING SOURCE FY 2021-2022 Capital Improvement Special Projects** Projects Water Capital SB1 RMRA Gas Tax Measure M2 Sewer Capital No. Project # Project Name 045 004 017 039 040 042 043 Total BEACH AND PIER* 1 BP2201 Pier Concrete Abutment Restoration 2 BP2202 Pier Restroom Restoration 8 O -ST -1 Subtotal Beach & Pier SEWER O -ST -2 Annual Local Paving Program 3 SS1902 6th St. Alley Water/Sewer Replacement 4 SS2202 Sewer Mainline Improvement Program 5 O -SS -2 Pump Station 35 Upgrades Subtotal Sewer STREET AND TRANSPORTATION 6 ST1811 Lampson Bike Trail Gap Closure Project 7 STXXXX Almond Avenue Pavement Rehabilitation (405 Settlement) 8 O -ST -1 Annual Slurry Seal Program 9 O -ST -2 Annual Local Paving Program 10 O -ST -4 Annual ADA Improvements - Public R/W 11 O -ST -5 Annual Striping Program 12 O -ST -6 Citywide Traffic Signal Improvement Program Subtotal Street and Transportation WATER 13 WT0904 Beverly Manor Water Pump Station Rehabilitation 14 WT1603 Bolsa Chica Well Rehabilitation 15 WT1801 SCADA Improvement Upgrade Project 16 WT1902 Lampson Well Head Treatment Study 17 WT2001 Advanced Metering Infrastructure - 2,200,000 Subtotal Water Total Capital Improvement Projects $ 500,000 $ - $ - $ - $ - $ - $ - $ 500,000 250,000 - - - - - - 250,000 750,000 - - - - - - 750,000 1,500,000 - - - 2,050,000 3,550,000 - - - - - - 600,000 600,000 - - - - 400,000 400,000 1,500,000 - - - 3,050,000 4,550,000 - - - - - 500,000 - 500,000 - 800,000 - - - - - 800,000 - - - - - 250,000 - 250,000 - - - 400,000 - - - 400,000 - - - - 50,000 - - 50,000 - - - - 50,000 - - 50,000 - - - - - 150,000 - 150,000 - 800,000 - 400,000 100,000 900,000 - 2,200,000 - - 100,000 - - - - 100,000 - - 1,000,000 - - - - 1,000,000 - - 200,000 - - - 100,000 300,000 - - 1,000,000 - - - - 1,000,000 - - 50,000 - - - - 50,000 - - 2,350,000 - - - 100,000 2,450,000 $ 750,000 $ 800,000 $ 3,850,000 $ 400,000 $ 100,000 $ 900,000 $ 3,150,000 $ 9,950,000 *The Beach and Pier Capital Improvement Projects are paid for by the General Fund as the Tidelands Fund does not generate sufficient revenue to pay for operating and capital costs in full. **The Capital Improvement Projects 045 fund is funded through transfers from the General Fund 001. 145 SPECIAL ASSESSMENT DISTRICTS EXPENDITURTES BY PROGRAM Landscape Maintenance - 450 Personnel Services Maintenance and Operations Capital Outlay Subtotal CFD Heron Pointe - 460 Personnel Services Maintenance and Operations Capital Outlay Subtotal CFD Pacific Gateway - 470 Personnel Services Maintenance and Operations Capital Outlay Subtotal CFD Pacific Gateway - 480 Personnel Services Maintenance and Operations Capital Outlay Subtotal TOTAL Personnel Services Maintenance and Operations Capital Outlay TOTAL EXPENDITURES BY FUND CFD Landscape Maintenance - 201 CFD Heron Pointe - 206 CFD Pacific Gateway Refunding 2016 - 207 CFD Heron Pointe - 208 CFD Pacific Gateway - 209 TOTAL FY 2021-2022 Actual FY 2019-20 Amended Budget FY 2020-21 Estimated Actual FY 2020-21 Proposed Budget FY 2021-22 $ 49,610 73,199 $ 51,700 82,700 $ 52,870 71,000 $ 65,500 101,100 122,809 134,400 123,870 166,600 282,192 313,600 313,600 275,600 282,192 313,600 313,600 275,600 49,611 51,600 49,800 65,500 560,313 664,200 659,200 596,700 929,704 1,084,200 1,067,500 997,100 609,924 715,800 709,000 662,200 14,000 23,700 23,700 23,700 14,000 23,700 23,700 23,700 99,221 103,300 102,670 131,000 929,704 1,084,200 1,067,500 997,100 $ 1,028,925 $ 1,187,500 $ 1,170,170 $ 1,128,100 $ 122,809 $ 134,400 $ 123,870 $ 166,600 261,586 294,500 294,500 265,900 516,308 604,200 604,200 536,700 20,606 19,100 19,100 9,700 107,616 135,300 128,500 149,200 $ 1,028,925 $ 1,187,500 $ 1,170,170 $ 1,128,100 146 SPECIAL ASSESSMENT DISTRICTS Description PERSONNEL SERVICES Full-time Salaries Overtime Deferred Compensation PERS Retirement Medical Insurance Medicare Insurance Life and Disability Cafeteria - Taxable Comptime/Buy Vacation Buy/Payout Health and Wealthness Program TOTAL PERSONNEL SERVICES MAINTENANCE AND OPERATIONS FY 2021-2022 Account Number Actual FY 2019-20 Amended Budget FY 2020-21 Estimated Actual FY 2020-21 Proposed Budget FY 2021-22 201-450-40001 $ 33,290 $ 34,700 $ 33,500 $ 42,400 201-450-40003 - - 300 - 201-450-40011 780 800 800 1,100 201-450-40012 8,999 10,300 10,800 14,000 201-450-40014 3,253 4,300 4,200 5,600 201-450-40017 514 500 500 600 201-450-40018 277 300 235 300 201-450-40023 699 700 700 900 201-450-40026 197 - 200 - 201-450-40027 1,466 - 1,500 400 204-450-40032 135 100 135 200 $ 49,610 $ 51,700 $ 52,870 $ 65,500 Water services 201-450-43750 $ 11,354 $ 13,000 $ 13,000 $ 13,000 Contract Professional 201-450-44000 48,845 56,700 45,000 56,700 Transfers Out - Operations 201-450-47002 13,000 13,000 13,000 31,400 TOTAL MAINTENANCE AND OPERATIONS $ 73,199 $ 82,700 $ 71,000 $ 101,100 TOTAL EXPENDITURES $ 122,809 $ 134,400 $ 123,870 $ 166,600 147 SPECIAL ASSESSMENT DISTRICTS Pill 460 CFD Heron Pointe 206 CFD Heron Pointe - Refund 2015 km Amendel BudgeAccount Actual FY 2021-2022 Estimated Proposed Actual Budget Description um er FY 2020-21 FY 2021-22 iyi1_11ill k1114►/_1►Is] W_1►UX91;j4:7_AIII [a]Z,K Special Tax Transfer 206-460-47100 $ 15,000 $ 15,000 $ 15,000 $ 15,000 Debt Service Pmt Principal 206-460-47888 140,000 140,000 140,000 150,000 Interest Expense 206-460-47999 106,586 139,500 139,500 100,900 TOTAL MAINTENANCE AND OPERATIONS $ 261,586 $ 294,500 $ 294,500 $ 265,900 TOTAL EXPENDITURES $ 261,586 $ 294,500 $ 294,500 $ 265,900 148 SPECIAL ASSESSMENT DISTRICTS FY 2021-2022 149 Amended Estimated Proposed Account Actual Budget Actual Budget Description Number FY 2019-20 FY 2020-21 FY 2020-21 FY 2021-22 MAINTENANCE AND OPERATIONS Special Tax Transfer 207-470-47100 $ 25,000 $ 25,000 $ 25,000 $ 25,000 Debt Service Pmt Principal 207-470-47888 245,000 260,000 260,000 280,000 Interest Expense 207-470-47999 246,308 319,200 319,200 231,700 TOTAL MAINTENANCE AND OPERATIONS $ 516,308 $ 604,200 $ 604,200 $ 536,700 TOTAL EXPENDITURES $ 516,308 $ 604,200 $ 604,200 $ 536,700 149 SPECIAL ASSESSMENT DISTRICTS is 460 CFD Heron Pointe 208 CFD Heron Pointe - 2015 Admin Exp FY 2021-2022 Amended Estimated Proposed Account Actual Budget Actual Budget Description Number FY 2019-20 FY 2020-21 FY 2020-21 FY 2021-22 MAINTENANCE AND OPERATIONS Contract Professional 208-460-44000 $ 9,606 $ 8,100 $ 8,100 $ 8,100 Transfers Out - Operations 208-460-47002 11,000 11,000 11,000 1,600 TOTAL MAINTENANCE AND OPERATIONS $ 20,606 $ 19,100 $ 19,100 $ 9,700 TOTAL EXPENDITURES $ 20,606 $ 19,100 $ 19,100 $ 9,700 150 SPECIAL ASSESSMENT DISTRICTS Description PERSONNEL SERVICES Full-time Salaries Deferred Compensation PERS Retirement Medical Insurance Medicare Insurance Life and Disability Cafeteria - Taxable Comp Time Buy/Payout Vacation Buy/Payout Wellness Heatlh Program TOTAL PERSONNEL SERVICES MAINTENANCE AND OPERATIONS FY 2021-2022 Account Number Actual FY 2019-20 Amended Budget FY 2020-21 Estimated Actual FY 2020-21 Proposed Budget FY 2021-22 209-470-40001 $ 33,290 $ 34,700 $ 33,300 $ 42,400 209-470-40011 780 800 800 1,100 209-470-40012 8,999 10,300 10,300 14,000 209-470-40014 3,253 4,300 3,900 5,600 209-470-40017 515 500 500 600 209-470-40018 277 300 300 300 209-470-40023 699 700 700 900 209-470-40026 197 - - - 209-470-40027 1,466 - - 400 209-470-40032 135 - - 200 $ 49,611 $ 51,600 $ 49,800 $ 65,500 Water Services 209-470-43750 $ 2,160 $ 10,000 $ 8,000 $ 10,000 Contract Professional 209-470-44000 26,845 35,000 32,000 35,000 Transfers Out - Operation 209-470-47002 15,000 15,000 15,000 15,000 TOTAL MAINTENANCE AND OPERATIONS $ 44,005 $ 60,000 $ 55,000 $ 60,000 TOTAL EXPENDITURES $ 93,616 $ 111,600 $ 104,800 $ 125,500 151 SPECIAL ASSESSMENT DISTRICTS FY 2021-2022 Amended Estimated Proposed Account Actual Budget Actual Budget Description Number FY 2019-20 FY 2020-21 FY 2020-21 FY 2021-22 MAINTENANCE AND OPERATIONS Contract Professional 209-480-44000 $ 3,000 $ 12,700 $ 12,700 $ 12,700 Transfers Out - Operation 209-480-47002 11,000 11,000 11,000 11,000 TOTAL MAINTENANCE AND OPERATIONS $ 14,000 $ 23,700 $ 23,700 $ 23,700 TOTAL EXPENDITURES $ 14,000 $ 23,700 $ 23,700 $ 23,700 152 SPECIAL ASSESSMENT DISTRICTS Summary of Appropriations by Account Amended Account Actual Budget Description Number FY 2019-20 FY 2020-21 PERSONNEL SERVICES Full-time Salaries Over -Time Deferred Compensation PERS Retirement Medical Insurance Medicare Insurance Life and Disability Cafeteria Taxable Comptime Buy/payout Vacation Buy/Payout Health and Wellness Program TOTAL PERSONNEL SERVICES MAINTENANCE AND OPERATIONS FY 2021-2022 Estimated Actual FY 2020-21 Proposed Budget FY 2021-22 40001 $ 66,580 $ 69,400 $ 66,800 $ 84,800 40003 - - 300 - 40011 1,560 1,600 1,600 2,200 40012 17,998 20,600 21,100 28,000 40014 6,506 8,600 8,100 11,200 40017 1,029 1,000 1,000 1,200 40018 554 600 535 600 40023 1,398 1,400 1,400 1,800 40026 394 - 200 - 40027 2,932 - 1,500 800 40032 270 100 135 400 Water Services 43750 Contract Professional 44000 Transfer Out - Operation 47002 Special Tax Transfer 47100 Principal Payments 47888 Interest Payments 47999 TOTAL MAINTENANCE AND OPERATIONS TOTAL EXPENDITURES 50,000 99,221 103,300 102,670 131,000 13,514 23,000 21,000 23,000 88,296 112,500 97,800 112,500 50,000 50,000 50,000 59,000 40,000 40,000 40,000 40,000 385,000 400,000 400,000 430,000 352,894 458,700 458,700 332,600 929,704 1,084,200 1,067,500 997,100 $ 1,028,925 $ 1,187,500 $ 1,170,170 $ 1,128,100 153 SUCCESSOR AGENCY I FY 2021-2022 Amended Estimated Proposed Actual Budget Actual Budget FY 2019-20 FY 2020-21 FY 2020-21 FY 2021-22 EXPENDITURTES BY PROGRAM RDA Debt Service - 065 Personnel Services $ - $ - $ - $ - Maintenance and Operations 42,386 65,200 14,000 - Capital Outlay - - - - Subtotal 42,386 65,200 14,000 - Retirement Obligation - 081 Personnel Services 3,094 2,300 2,300 - Maintenance and Operations 866,117 33,100 33,100 1,000 Capital Outlay - - - - Subtotal 869,211 35,400 35,400 1,000 TOTAL Personnel Services 3,094 2,300 2,300 - Maintenance and Operations 908,503 98,300 47,100 1,000 Capital Outlay - - - - TOTAL $ 911,597 $ 100,600 $ 49,400 $ 1,000 EXPENDITURES BY FUND Retirement Fund - Debt Service - 302 $ 42,386 $ 65,200 $ 14,000 $ - Retirement Obligation - 304 869,211 35,400 35,400 1,000 TOTAL $ 911,597 $ 100,600 $ 49,400 $ 1,000 154 SUCCESSOR AGENCY FY 2021-2022 Amended Estimated Proposed Account Actual Budget Actual Budget Description Number FY 2019-20 FY 2020-21 FY 2020-21 FY 2021-22 MAINTENANCE AND OPERATIONS Interest Expense 302-065-47999 $ 42,386 $ 65,200 $ 14,000 $ - TOTAL MAINTENANCE AND OPERATIONS $ 42,386 $ 65,200 $ 14,000 $ - TOTAL EXPENDITURES $ 42,386 $ 65,200 $ 14,000 $ - 155 SUCCESSOR AGENCY FY 2021-2022 156 Amended Estimated Proposed Account Actual Budget Actual Budget Description Number FY 2019-20 FY 2020-21 FY 2020-21 FY 2021-22 PERSONNEL SERVICES Full-time Salaries 304-081-40001 $ 2,712 $ 2,300 $ 2,000 $ - Deferred Comp 304-081-40011 93 - - - PERS Retirement 304-081-40012 247 - 200 - Medicare 304-081-40017 40 - 100 - Flexible Spending - Cafeteria 304-081-40022 2 - - - TOTAL PERSONNEL SERVICES $ 3,094 $ 2,300 $ 2,300 $ - MAINTENANCE AND OPERATIONS Contract Professional 304-081-44000 $ 14,976 $ 33,100 $ 33,100 $ 1,000 Rental Assistance Program 304-081-45050 180,000 - - - Transfer Out - Operations 304-081-47002 657,635 - - - Project/Admin. Allowance Exp 304-081-47001 13,506 - - - TOTAL MAINTENANCE AND OPERATIONS $ 866,117 $ 33,100 $ 33,100 $ 1,000 TOTAL EXPENDITURES $ 869,211 $ 35,400 $ 35,400 $ 1,000 156 SUCCESSOR AGENCY FY 2021-2022 Summary of Appropriations by Account Amended Estimated Proposed Account Actual Budget Actual Budget Description Number FY 2019-20 FY 2020-21 FY 2020-21 FY 2021-22 PERSONNEL SERVICES Full-time Salaries 40001 $ 2,712 $ 2,300 $ 2,000 $ - Deferred Compensation 40011 93 - - - PERS Retirement 40012 247 - 200 - Medicare Insurance 40017 40 - 100 - Flexible Spending - Cafeteria 40022 2 - - - TOTAL PERSONNEL SERVICES 3,094 2,300 2,300 - MAINTENANCE AND OPERATIONS Contract Professional 44000 14,976 33,100 33,100 1,000 Rental Assistance Program 45050 180,000 - - - Project/Admin. Allowance Exp 47001 13,506 - - - Transfer Out - Operation 47002 657,635 - - - Interest Payments 47999 42,386 65,200 14,000 - TOTAL MAINTENANCE AND OPERATIONS 908,503 98,300 47,100 1,000 TOTAL EXPENDITURES $ 911,597 $ 100,600 $ 49,400 $ 1,000 157