Agenda City of Beaumont Joint Workshop Regular Session 6:00 PM

Transcription

1 Agenda City of Beaumont Joint Workshop Regular Session 6:00 PM Beaumont Financing Authority Beaumont Utility Authority Beaumont Successor Agency (formerly RDA) Beaumont Parking Authority Finance and Audit Committee 550 E 6th Street, Beaumont, Ca Monday, May 21, 2018 Materials related to an item on this agenda submitted to the City Council after distribution of the agenda packets are available for public inspection in the City Clerk s office at 550 E. 6th Street during normal business hours Any Person with a disability who requires accommodations in order to participate in this meeting should telephone the City Clerk s office at , at least 48 hours prior to the meeting in order to make a request for a disability related modification or accommodation. Any one person may address the City Council on any matter not on this agenda. If you wish to speak, please fill out a Public Comment Form provided at the back table and give it to the City Clerk. There is a three (3) minute limit on public comments. There will be no sharing or passing of time to another person. State Law prohibits the Council from discussing or taking actions brought up by your comments. Page REGULAR SESSION CALL TO ORDER Mayor Carroll, Mayor Pro Tem Martinez, Council Member Lara, Council Member White, and Council Member Santos Finance and Audit Committee: Treasurer Sharon Geiser, Chairman Steve Cooley, Vice Chairman Richard Bennecke, Member Stephen Martino, Member Joann Roberts, Member Ana Olvera, Alternate Member Wendy Fuller, Alternate Member Andrew Forster Action on any requests for excused absence: Pledge of Allegiance: Approval/Adjustments to Agenda: Conflict of Interest Disclosure: PUBLIC COMMENT PERIOD (ITEMS NOT ON THE AGENDA) Any one person may address the City Council on any matter not on this agenda. If you wish to speak, please fill out a Public Comment Form provided at the back table and give to the City Clerk. There is a three (3) minute time limit on public comments. There will be no sharing or passing of time to another person. State Law prohibits the Council from discussing or taking actions brought up by your comments. ACTION ITEMS Approval of all Ordinances and Resolutions to be read by title only. 1. City of Beaumont Audit for FY16/17 - Update 3-11 Page 1 of 84

2 Auditor Presentation 2. City of Beaumont Draft Budget for FY18/19 Recommended Council Action(s): 1. Discussion and direction to staff. FY19 General Fund Budget Worksheet FY19 CFD Budget Worksheet FY19 WW Operations Fund Budget Worksheet FY19 Budget Presentation Review CIP Budget for FY18/19 Recommended Council Action(s): 1. Discussion and direction to staff. Adjournment of the City Council of the May 21, 2018 Joint Workshop at p.m. The next regular meeting of the Beaumont City Council, Beaumont Financing Authority, Beaumont Utility Authority, and the Beaumont Successor Agency (formerly RDA), is scheduled for Tuesday, June 5, 2018, at 5:00 p.m. or thereafter as noted on the posted Agenda for Closed Session items in the City Council Board Room No. 5, followed by the regular meeting at 6:00 p.m. or thereafter as noted on the posted Agenda at City Hall. Beaumont City Hall Online Page 2 of 84

3 A MEMBER OF CITY OF BEAUMONT City Council / Finance & Audit Committee Special Meeting, Agenda Item 1 May 21, 2018 Status Report on Audit of Financial Statements For the year ended June 30, 2017 Page 3 of 84

4 A MEMBER OF Agenda Introduction Required Communications Scope of Services Typical Year End Financial Closing Timetable Audit Timing Status of Audit Questions Page 4 of 84 2

5 A MEMBER OF Required Communications to Those Charged with Governance Our Responsibilities under U.S. Generally Accepted Auditing Standards, Government Auditing Standards To express an opinion about whether the financial statements prepared by management with your oversight are fairly presented, in all material respects, in conformity with U.S. generally accepted accounting principles. Our audit of the financial statements does not relieve City Council or management of their responsibilities. Consider internal control over financial reporting and compliance in order to determine our auditing procedures for the purpose of expressing our opinion on the financial statements and not to provide assurance on the internal control over financial reporting. As part of obtaining reasonable assurance about whether financial statements are free of material misstatement, we perform tests of its compliance with certain provisions of laws, regulations, contracts, and grants. Providing an opinion on compliance with those provisions is not an objective of our audit. Page 5 of 84 3

6 A MEMBER OF Required Communications to Those Charged with Governance (Continued) Planned Scope, Timing of the Audit, and Other Page 6 of 84 Our audit will include obtaining an understanding of the entity and its environment, including internal control, sufficient to assess the risks of material misstatement of the financial statements and to design the nature, timing, and extent of further audit procedures. Material misstatements may result from (1) errors, (2) fraudulent financial reporting, (3) misappropriation of assets, or (4) violations of laws or governmental regulations that are attributable to the entity or to acts by management or employees acting on behalf of the entity. We will generally communicate our significant findings at the conclusion of the audit. Some matters could be communicated sooner, particularly if significant difficulties are encountered during the audit where assistance is needed to overcome the difficulties or if the difficulties may lead to a modified opinion. We will also communicate any internal control related matters that are required to be communicated under professional standards. 4

7 A MEMBER OF Page 7 of 84 Scope of Services Perform an audit of all funds of the City in accordance with GAAS and GAGAS. Issue reports on the fair presentation of the financial statements as listed below: General Purpose Financial Statements for the City of Beaumont. If applicable, prepare a Single Audit Report. Perform agreed-upon auditing procedures pertaining to the City's GANN Limit (Appropriations Limit) and render a letter annually to the City regarding compliance. Issue a separate "management letter" that includes recommendations for improvements on internal control, accounting procedures and other significant observations that are not considered to be reportable conditions. Provide assistance in the implementation of applicable GASB pronouncements not yet in effect. The Engagement Partner and Manager will meet with City s Management: Review City policies and procedures, establish any specific requirements. Develop the audit work plan for the engagement. Periodic update meetings will be held to communicate audit progress to management. The Engagement Team and City Management will hold an exit conference. 5

8 A MEMBER OF Typical Year End Financial Close/Audit Timetable City Responsibility: Months 1-2 Close the Books (Cash to ccrual/modified Accrual) Moths 2 Reconcile and Evaluate the Account Balances Month 3 Perform Internal Analytical Reviews and Manager Reviews Month 4 Financial Reporting Month 5 External Audit of Balances Beginds Auditor s Responsibility: Page 8 of 84 Initial Planning Meeting The Engagement Partner and Manager will meet with City s Management to get up to speed with City policies and procedures, establish any specific requirements Management may have, identification of unique transactions, implementation of new GASB pronouncements, and develop the audit work plan for the engagement. Interim The Engagement Team including the Engagement Partner will assess accounting policies adopted by the City, obtain an understanding of the City and its operating environment, review internal controls on all significant transaction classes, perform walkthroughs and/or tests of internal control, perform preliminary analytical procedures, develop initial risk assessment, evaluate Single Audit compliance (if needed), identify any audit issues, and prepare confirmation correspondence. The Engagement Team and City Management will establish expectations including responsibilities and assignments for the year-end audit, and will hold a progress status meeting at the end of the Interim phase. Year-End The Engagement Team including the Engagement Partner will conduct audit procedures on account balances in the general ledger, finish confirmation procedures, perform preliminary analytical procedures, search for unrecorded liabilities, perform substantive analytical review procedures, complete work on compliance with Federal Assistance, and conclude fieldwork. The Engagement Team and City Management will hold an exit conference at the end of the Year-End phase. Periodic update meetings will be held to communicate audit progress to management. Reporting The Firm will review and prepare audit reports and perform quality control procedures in accordance with the Quality Control Standards issued by the AICPA. Any comments will be issued in a letter to Management. At the City s request, the Engagement Partner and Manager will present the audit to the City s governing body. The Firm will complete the audit fieldwork and issue all reports within the established timeframe, assuming no internal City circumstances causes delays in the audit. 6

9 A MEMBER OF Audit Timing Phase Description Original Schedule Pre-Fieldwork Initial Planning/Kick-Off Meeting January February Revised Schedule February 8 Phase I Detailed Planning 2/12-16 No Change Page 9 of 84 Phase 2 Risk Based Review of Systems and Compliance 2/12-16 No Change Phase 3 Substantive Testing of Account Balances* 2/19-3/9 No Change (*Except for Capital Assets) Phase 4 Completion *To accommodate capital asset project Reporting Prepare and Review Financial Statements/Issue Audit Opinion Presentation to Finance Committee/City Council by March 31 3/12-23 Revised to 4/16* 3/31 Revised to 5/8* Draft by May 15 (In progress / partner and management QC review) Final Report to: Finance & Audit Committee on 6/4 City Council on 6/5 7

10 A MEMBER OF Capital Asset Inventory and Valuation Conduct an inventory of capital assets for all governmental and enterprise categories of assets Compile the inventory and determine value for each category (May/June 2017) Coordination among public works, utilities, engineering, and finance departments to establish both a system and standard operating procedures to track capitalinfrastructure assets Where invoices or cost data were readily available, obtain from historical records Where invoices or cost data are not readily available or is infrastructure, consultant has been engaged to prepare valuation in accordance with GASB 34 Under original implementation of GASB 34, governments were given four years to implement and record their infrastructure assets The minimum requirement: Report major infrastructure assets acquired in fiscal years ending after June 30, 1980 Data requirements include: identification of what city owns and is responsible to maintain, old appraisal reports, prior reports of facilities and amenities, title records Difficult to obtain and too broad in scope Impact is material to both governmental and business type activities Page 10 of 84 8

11 A MEMBER OF QUESTIONS? Page 11 of 84 9

12 Page 12 of 84

13 City of Beaumont, CA Budget Worksheet Account Summary For Fiscal: Period Ending: 06/30/2018 Fund: GENERAL FUND Department: NON-DEPARTMENTAL Category: 40 - TAXES 5/17/2018 3:44:32 PM Page 1 of SECURED PROPERTY TAX 3,124, ,679, ,309,00 4,031, ,400,00 2,775, ,824, UNSECURED PROPERTY TAXES 400, PROPERTY TRANSFER TAX 225,00 206, ,00 272, ,00 267, , STREET LIGHT ASSESSMENT (PR 465,00 504, ,00 548, ,00 337, , SALES & USE TAXES 4,635,00 4,853, ,600,00 4,697, ,083,63 3,200, ,112, /2% SALES TAX-PBLC SFTY 139, , ,00 154, ,00 107, , TAX - MEASURE A 433,00 291, , MOTOR VEH IN-LIEU TAXES 3,461, ,506, ,445,10 3,768, ,800,00 2,050, ,100, VEH.LICENSE COLLECTION 77, , , , UTILITY USERS TAX 1,450,00 1,804, ,600,00 1,545, ,500,00 1,187, ,550, FRANCHISE FEES - EDISON 300,00 292, ,00 276, ,00 308, , FRANCHISE FEES - CABLE 150,00 152, ,00 120, ,00 128, , FRANCHISE FEES - VERIZON/FRO 309,00 372, ,00 319, ,18 159, , FRANCHISE FEES- GAS COMPANY 150,00 111, ,00 88, ,00 94, , TRANSIENT OCCUPANCY TAX 235,00 283, ,50 325, ,00 268, ,00 Category: 40 - TAXES Total: 14,645, ,958, ,816,60 16,169, ,183,81 11,201, ,878, Category: 41 - LICENSES BUSINESS LICENSES 210,00 196, ,00 231, ,00 74, ,10 Category: 41 - LICENSES Total: 210,00 196, ,00 231, ,00 74, ,10 Category: 42 - PERMITS BUILDING PERMITS AND INSPECT 1,048,91 968, ,991, ,00 1,321, ,324, DEV SERVICE - PERMITS 17, YARD SALE 7, ,00 6, ,00 5,48 5, TRANSPORTATION PERMITS 20,00 3, ,00 Page 13 of MISC PERMITS 29, ,00 66, ,00 12, ,00

14 Budget Worksheet For Fiscal: Period Ending: 06/30/2018 5/17/2018 3:44:32 PM Page 2 of BUILDING PLAN CHECK 1,40 74, DEV SERVICE - SMIP , RAILCAR FEES 4, , BUILDING AND SAFETY REVENUE 280,00 261, ,100,00 243, ,300,00 232, PLANNING DEPARTMENT REVEN 162, , , , PUBLIC WORKS-PERMITS 2, PUBLIC WORKS-PLAN CHECK 75, PUBLIC WORKS-INSPECTION 1,400,00 1,360, ,300,00 1,391, ,450,00 1,247, PUBLIC WORKS-ENGINEERING 49 40, ,667, FIRE DEPT FEES 105,00 77, ,00 138, ,00 132, ,85 Category: 42 - PERMITS Total: 2,833,91 2,867, ,527,00 4,015, ,738,00 3,254, ,300,35 Category: 45 - INTERGOVERNMENTAL GRANTS 101,20 11, ,50 79, GRANT-CALRECYCLE 17, , , , , Category: 45 - INTERGOVERNMENTAL Total: 101,20 29, ,50 91, , , , Category: 47 - CHARGES FOR SERVICE ANIMAL LICENSE - BEAUMONT 22,70 46, ,00 32, ,00 70, , ANIMAL LICENSE - BANNING , ANIMAL LICENSE - CALIMESA 6,56 3, , ANIMAL LICENSE - LATE FEE BEA , ANIMAL LICENSE - LATE FEE BAN 20, , , ANIMAL LICENSE - LATE FEE CAL ANIMAL LICENSE - REPLACEMENT ANIMAL LICENSE - REPLACEMENT ANIMAL LICENSE - REPLACEMENT ENCROACHMENT PERMITS 20,00 26, ,00 21, ,00 1, REFUSE COLLECTION - RESIDENT 4,030,80 5,659, ,030,00 3,956, ,340,00 4,026, ,400, REFUSE COLLECTION - COMMERC 1,853, ,430,00 1,803, ,500, LATE CHARGES - AR BILLING 311, ANIMAL CARE - MICRO CHIP 3,88 2, , ANIMAL CARE - RETURN OF ANI 36 2, , Page 14 of ANIMAL CARE - RETURN OF ANI 12 1,47 1,573.00

15 Budget Worksheet For Fiscal: Period Ending: 06/30/2018 5/17/2018 3:44:32 PM Page 3 of ANIMAL CARE - RETURN OF ANI ANIMAL CARE - RETURN IMPOU ANIMAL CARE - RETURN IMPOU ANIMAL CARE - OWNER TURN IN 86 2, , ANIMAL CARE - OWNER TURN IN 1, , ANIMAL CARE - OWNER TURN IN ANIMAL CARE - EUTHANASIA FEE ANIMAL CARE - EUTHANASIA FEE ANIMAL CARE - EUTHANASIA FEE ANIMAL CARE - TRAP RENTAL FEE ANIMAL CARE - TRAP RENTAL FEE ANIMAL CARE CITATION ANIMAL CARE CITATION ANIMAL CARE CITATION COST RECOVERY-ANIMAL CONT 123, , ,00 32, , COST RECOVERY-ANIMAL CONT 8, , , COST RECOVERY-ANIMAL CONT 22, , CODE ENFORCEMENT-SUBSCRIPT 8, CODE ENFORCEMENT-WEED AB 87, , , ,00 12, , CODE ENFORCEMENT-OTHER 63, ,00 29, ,00 7, , CODE ENFORCEMENT LIEN RECO 5, , ,00 17, , PROPERTY ABATEMENT 60, , LIVE SCAN-FINGERPRINTING 20, , , ,00 27, , NOTARY FEES 27 1, PASSPORT FEES 26, , , ,00 32, , SALE OF MAPS & PUB SWIMMING POOL-ADMISSIONS 30,00 24, , , ,00 11, , SWIMMING POOL-FOOD SALES 4, , , ,50 2, , SPORT PARK ACTIVITIES SPECIAL POLICE SERVICES 387,27 91, , , ,00 134, ,00 Page 15 of SCHOOL RESOURCE OFFICER PR 46, ,00

16 Budget Worksheet For Fiscal: Period Ending: 06/30/2018 5/17/2018 3:44:32 PM Page 4 of COMMUNITY PROGRAMS 4,00 1,92 4, ,02 10, DAY CAMP PROGRAM 35,00 37, , , ,00 56, , BOND ISSUANCE BOND REDUCTION/EXONERATION 17,75 20,63 41, BUILDING RENTAL 55,00 120, ,49 122, ,00 156, , COMMUNITY SERVICE STAFF TI 3, , , SALE OF MISC COPIES 2, , , ,00 2, , ADMINISTRATIVE FEES 12, Category: 47 - CHARGES FOR SERVICE Total: 4,584,77 6,491, ,104, ,956, ,450,00 6,585, ,644,90 Category: 50 - FINES AND FORFEITURES ABANDONED VEHICLE PROGRAM 8,00 4, , ,00 2, , GENERAL FINES 140,00 4, ,12 4, ,00 2, , PARKING FINE REVENUE 11, , , ,00 7, , CA VEHICLE CODE FINES 92,00 111, , , ,00 72, ,00 Category: 50 - FINES AND FORFEITURES Total: 240,00 132, ,00 128, ,00 84, ,00 Category: 53 - COST RECOVERY COST RECOVERY 65,00 57, COST RECOVERY 20,00 31, , ,00 148, COST RECOVERY-OES 5, INSURANCE RECOVERY 425,00 299, , ,00 176, Category: 53 - COST RECOVERY Total: 510,00 392, , ,00 324, Category: 54 - MISCELLANEOUS REVENUES RELEASE OF LIEN 6,50 10, , INTEREST 13, , , , K9 COST RECOVERY - K9 PROGRAM 4,88 3, CASH OVER/SHORT MISCELLANEOUS REVENUE 90,00 16, ,00 3,054, ,00 12, ,00 Category: 54 - MISCELLANEOUS REVENUES Total: 90,00 28, ,00 3,079, ,50 30, ,50 Category: 58 - OTHER FINANCING SOURCES SENIOR CENTER DONATIONS DONATIONS - K9 UNIT 12, , , Page 16 of CHERRY FESTIVAL 2,09

17 Budget Worksheet For Fiscal: Period Ending: 06/30/ FIREWORKS DONATIONS 8, SALE OF PROPERTY 15,00 42, , DO NOT USE - PASIS FEES 7, Category: 58 - OTHER FINANCING SOURCES Total: 19, , , , Category: 90 - TRANSFERS DO NOT USE - TRANSFERS 750, TRANSFERS 5,408,47 2,994, ,825,50 6,117, ,191,40-145,38 5,332, Category: 90 - TRANSFERS Total: 5,408,47 3,744, ,825,50 6,117, ,191,40-145,38 5,332, Department: NON-DEPARTMENTAL Total: 28,623, ,861, ,696,60 37,285, ,239, ,428, ,522, Page 17 of 84 5/17/2018 3:44:32 PM Page 5 of 42

18 Budget Worksheet For Fiscal: Period Ending: 06/30/2018 Department: CITY COUNCIL Category: 60 - PERSONNEL SERVICES SALARIES 25,50 25, ,20 25, ,20 20, , HEALTH INSURANCE 18,89 8, , , , DENTAL INSURANCE 12, , WORKERS COMP 3,20 1, ,72 1, ,64 1, , P.E.R.S./P.E.P.R.A , ,24 2, DEFERRED COMP 14, , VISION CARE LIFE INSURANCE MEDICARE FICA/PARS RECRUITMENT AND HIRING COS Category: 60 - PERSONNEL SERVICES Total: 75, , , , , , , Category: 65 - OPERATING COSTS TELEPHONE ,90 1, , ADVERTISING OFFICE SUPPLIES LOCAL MEETINGS 5,00 1, ,00 4, ,00 7, ,00 9, UNIFORMS CONTRACTUAL SERVICES 80,50 52, ,50 13, SPECIAL DEPT SUPPLIES ,50 10, COMPUTER SUPPLIES/MAINT 10,00 7, Category: 65 - OPERATING COSTS Total: 86,95 54, ,60 18, , , ,10 19,70 Department: CITY COUNCIL Total: 162, , , , , , ,10 47, Page 18 of 84 5/17/2018 3:44:32 PM Page 6 of 42

19 Budget Worksheet For Fiscal: Period Ending: 06/30/2018 Department: CITY CLERK Category: 60 - PERSONNEL SERVICES 5/17/2018 3:44:32 PM Page 7 of SALARIES , , ,50 63, , SICK LEAVE 1, HOLIDAY PAY 2, VACATION 2, ACCRUED TIME CASH OUT ,53 1, OTHER COMPENSATION 2, , HEALTH INSURANCE 22, , , , DENTAL INSURANCE 1, ,90 1, WORKERS COMP , , , , , DISABILITY P.E.R.S./P.E.P.R.A. 14,96 17, ,40 8, , LIFE INSURANCE MEDICARE ,25 1, , , , FICA/PARS Category: 60 - PERSONNEL SERVICES Total: 1, ,40 110, , , , Category: 65 - OPERATING COSTS TELEPHONE ADVERTISING 1, , OFFICE SUPPLIES , DUES & SUBSCRIPTIONS 13 10, LOCAL MEETINGS 1,50 2,00 1, ,55 2, ,50 1, SPECIAL COMMUNITY EVENTS 44, , UNIFORMS TRAVEL, EDUCATION, TRAINING 1, ,15 1, CONTRACTUAL SERVICES 11,50 20,00 18, ,25 15, SPECIAL DEPT SUPPLIES , SOFTWARE 9,90 10,00 10, EQUIPMENT SUPPLIES/MAINT Category: 65 - OPERATING COSTS Total: 2, , , ,05 31, ,47 19,67 Page 19 of 84 Department: CITY CLERK Total: 4,50 1, , , , , ,47 156,963.00

20 Budget Worksheet For Fiscal: Period Ending: 06/30/2018 Department: ADMINISTRATION Category: 60 - PERSONNEL SERVICES 5/17/2018 3:44:32 PM Page 8 of SALARIES 1,196, , ,020, , ,120,75 975, , ADMIN TIME 1, , OVERTIME 3, , ,50 2, , , SICK LEAVE 125, , , HOLIDAY 83, , , VACATION 65, , , ACCRUED TIME CASH OUT 13, , , , OTHER COMPENSATION 9, , HEALTH INSURANCE 209, , , , , , , DENTAL INSURANCE 36, , , ,70 11, WORKERS COMP 51,99 79, ,76 46, , , , DISABILITY 7, , , , , , , P.E.R.S./P.E.P.R.A. 225, , , , , , , UNEMPLOYMENT 19, , ,50 2, DEFERRED COMP 45,38 42, , ,50 20, VISION CARE 2, , , LIFE INSURANCE 1, , , MEDICARE 17, , , , , , , FICA/PARS 1, RECRUITMENT AND HIRING COS 32, ,00 20, Category: 60 - PERSONNEL SERVICES Total: 1,811, ,531, ,425, ,191, ,667, ,491, ,263, Category: 65 - OPERATING COSTS ADMIN OVERHEAD -443, ,00-1,000,00-700,00-712, UTILITIES 60,00 48, ,00 36, ,00 42, , TELEPHONE 40,00 42, ,00 37, ,00 26, , ADVERTISING 3,50 2, ,50 1, ,00 1, ,21 11, OFFICE SUPPLIES 20,00 46, ,00 23, ,00 32, , , HEALTH/FITNESS 7, , DUES & SUBSCRIPTIONS 10,00 17, ,80 29, ,00 35, ,97 27,62 Page 20 of LOCAL MEETINGS 2,30 5, ,00 3, ,00 11, , ,50

21 Budget Worksheet For Fiscal: Period Ending: 06/30/ GRANT SPECIFIC COSTS (CalRecyc 17, ,50 6, ,50 8, VEHICLE MAINTENANCE FUEL 4,00 2, , BANKING FEES 297,14 112, , , CREDIT CARD FEES 35, ,50 79, ,00 50, PERMITS, FEES AND LICENSES 2,50 1, INTEREST AND PENALTIES 1, , , UNIFORMS 1, , ,90 4, , , TRAVEL, EDUCATION, TRAINING 3, , ,00 6, ,00 12, CONTRACTUAL SERVICES 1,556, ,478, ,75 1,003, ,328, , , , SPECIAL DEPT SUPPLIES 3,00 2, ,00 8, ,50 7, ,00 17, SOFTWARE 56,50 104, ,00 126, , COMPUTER SUPPLIES/MAINT 69, ,00 9, ,00 19, , EQUIPMENT LEASING/RENTAL 20,00 13, ,00 4, ,00 2, , BUILDING SUPPLIES/MAINT 15,00 16, ,25 15, ,00 19, , SECURITY SERVICES 36 1,80 1,86 1, EQUIPMENT SUPPLIES/MAINT 2, SPECIAL OCCASION COMMUNITY PROGRAM 1, Category: 65 - OPERATING COSTS Total: 2,042, ,459, ,80 730, , , ,188,21-377,39 Category: 70 - CAPITAL IMPROVEMENTS CONTINGENCY 258, ,62 205, EQUIPMENT 83, , , FURNITURE & FIXTURES 19,00 19, Category: 70 - CAPITAL IMPROVEMENTS Total: 83, , , ,62 19, , Department: ADMINISTRATION Total: 3,853,84 3,075, ,244, ,964, ,440, ,011, ,188,21 1,091, Page 21 of 84 5/17/2018 3:44:32 PM Page 9 of 42

22 Budget Worksheet For Fiscal: Period Ending: 06/30/2018 Department: FINANCE AND BUDGETING Category: 60 - PERSONNEL SERVICES SALARIES 678, OVERTIME 1, ACCRUED TIME CASH OUT 15, HEALTH INSURANCE 126, WORKERS COMP 44, DISABILITY 3, P.E.R.S./P.E.P.R.A. 92, LIFE INSURANCE MEDICARE 10, RECRUITMENT AND HIRING COS 50 Category: 60 - PERSONNEL SERVICES Total: , Category: 65 - OPERATING COSTS OFFICE SUPPLIES DUES & SUBSCRIPTIONS BANKING FEES 6, CREDIT CARD FEES 70, PERMITS, FEES AND LICENSES UNIFORMS TRAVEL, EDUCATION, TRAINING 1,80 1, CONTRACTUAL SERVICES 56,00 56, SPECIAL DEPT SUPPLIES EQUIPMENT SUPPLIES/MAINT 93 Category: 65 - OPERATING COSTS Total: 60,54 136,41 Category: 70 - CAPITAL IMPROVEMENTS EQUIPMENT 2, FURNITURE & FIXTURES Category: 70 - CAPITAL IMPROVEMENTS Total: 2,95 20 Department: FINANCE AND BUDGETING Total: 63,99 1,108, Page 22 of 84 5/17/2018 3:44:32 PM Page 10 of 42

23 Budget Worksheet For Fiscal: Period Ending: 06/30/2018 Department: I.T. Category: 60 - PERSONNEL SERVICES SALARIES 122, OVERTIME ACCRUED TIME CASH OUT 2, HEALTH INSURANCE 18, WORKERS COMP 7, DISABILITY P.E.R.S./P.E.P.R.A. 23, LIFE INSURANCE MEDICARE 1, Category: 60 - PERSONNEL SERVICES Total: 177, Category: 65 - OPERATING COSTS TELEPHONE 147, OFFICE SUPPLIES DUES & SUBSCRIPTIONS FUEL 2, TRAVEL, EDUCATION, TRAINING 2, CONTRACTUAL SERVICES 194, SOFTWARE 264, COMPUTER SUPPLIES/MAINT 20, EQUIPMENT LEASING/RENTAL 76, SECURITY SERVICES 9, EQUIPMENT SUPPLIES/MAINT 1,93 Category: 65 - OPERATING COSTS Total: 720, Category: 70 - CAPITAL IMPROVEMENTS EQUIPMENT 2,75 Category: 70 - CAPITAL IMPROVEMENTS Total: 2,75 Department: I.T. Total: 900, Page 23 of 84 5/17/2018 3:44:32 PM Page 11 of 42

24 Budget Worksheet For Fiscal: Period Ending: 06/30/2018 Department: RISK AND HUMAN RESOURCES Category: 60 - PERSONNEL SERVICES SALARIES 239, OVERTIME ACCRUED TIME CASH OUT 7, HEALTH INSURANCE 36, WORKERS COMP 15, DISABILITY 1, P.E.R.S./P.E.P.R.A. 46, LIFE INSURANCE MEDICARE 3, RECRUITMENT AND HIRING COS 1,50 Category: 60 - PERSONNEL SERVICES Total: 351, Category: 65 - OPERATING COSTS DUES & SUBSCRIPTIONS TRAVEL, EDUCATION, TRAINING 4, CONTRACTUAL SERVICES 85, SPECIAL DEPT SUPPLIES 2, INSURANCE 750,00 Category: 65 - OPERATING COSTS Total: 842,86 Department: RISK AND HUMAN RESOURCES Total: 1,194, Page 24 of 84 5/17/2018 3:44:32 PM Page 12 of 42

25 Budget Worksheet For Fiscal: Period Ending: 06/30/2018 Department: LEGAL Category: 60 - PERSONNEL SERVICES SALARIES 1, P.E.R.S./P.E.P.R.A. -1, LIFE INSURANCE MEDICARE Category: 60 - PERSONNEL SERVICES Total: Category: 65 - OPERATING COSTS OFFICE SUPPLIES LOCAL MEETINGS 4, A CONTRACTUAL SERVICES 1,027, ,010, ,500,00 551, ,00 1, B CONTRACTUAL SERVICES 375,00 2,667, , ,00 750, INSURANCE 400,00 398, ,00 177, , , ,00 Category: 65 - OPERATING COSTS Total: 1,427, ,409, ,300,00 3,400, ,495, ,564, ,500,00 750,00 Department: LEGAL Total: 1,427, ,408, ,300,00 3,400, ,495, ,564, ,500,00 750,00 Page 25 of 84 5/17/2018 3:44:32 PM Page 13 of 42

26 Budget Worksheet For Fiscal: Period Ending: 06/30/2018 Department: COMMUNITY DEVELOPMENT Category: 60 - PERSONNEL SERVICES 5/17/2018 3:44:32 PM Page 14 of SALARIES 207,83 178, , , , , , OVERTIME SICK LEAVE 31, , HOLIDAY 14, , , VACATION 19, , , ACCRUED TIME CASH OUT 14,03 8,25 7, OTHER COMPENSATION 4, HEALTH INSURANCE 49, , ,56 32, , , DENTAL INSURANCE 6, , , WORKERS COMP 11,77 16, , , , , , DISABILITY 1,56 1, , , , , , P.E.R.S./P.E.P.R.A. 46, , , , , , , UNEMPLOYMENT DEFERRED COMP 9, , , ,30 4, VISION CARE LIFE INSURANCE MEDICARE 3, , , , , , , FICA/PARS RECRUITMENT AND HIRING COS 2,00 1, Category: 60 - PERSONNEL SERVICES Total: 351,82 333, , , , , , Category: 65 - OPERATING COSTS TELEPHONE , ADVERTISING 2,00 2, ,00 3, ,00 2, ,00 3, OFFICE SUPPLIES 1, ,50 1, , HEALTH/FITNESS 1, , DUES & SUBSCRIPTIONS , , , LOCAL MEETINGS , ,00 2, ,50 10, PERMITS, FEES AND LICENSES PLAN CHECK FEES 90,00 28, ,00 77,00 Page 26 of UNIFORMS , , ,00 55

27 Budget Worksheet For Fiscal: Period Ending: 06/30/ CONTRACTUAL SERVICES 255,33 88, , , ,00 55, ,00 38, SPECIAL DEPT SUPPLIES 12, , , , , ,00 2, SOFTWARE 130,00 74, ,00 8, , COMPUTER SUPPLIES/MAINT , EQUIPMENT LEASING/RENTAL ,50 2, , EQUIPMENT SUPPLIES/MAINT 1, ,00 1,00 Category: 65 - OPERATING COSTS Total: 275, , , , ,45 101, , , Category: 70 - CAPITAL IMPROVEMENTS EQUIPMENT 1, ,00 3, , FURNITURE & FIXTURES 1,20 Category: 70 - CAPITAL IMPROVEMENTS Total: 1, ,00 3, ,00 1,20 Department: COMMUNITY DEVELOPMENT Total: 627, , , , , , , , Page 27 of 84 5/17/2018 3:44:32 PM Page 15 of 42

28 Budget Worksheet For Fiscal: Period Ending: 06/30/2018 Department: COMMUNITY SERVICES Category: 60 - PERSONNEL SERVICES 5/17/2018 3:44:32 PM Page 16 of SALARIES 231, , , ,32 257, , OVERTIME , , SICK LEAVE 2, , , HOLIDAY 5, , , VACATION 8, , , ACCRUED TIME CASH OUT 22,00 1, , , , OTHER COMPENSATION 5, , FIRST AID HEALTH INSURANCE 19, , ,60 12, , , , DENTAL INSURANCE 6, , , ,72 1, WORKERS COMP 15,96 19, ,71 13, ,20 13, , DISABILITY 1,26 1, , , ,17 1, , P.E.R.S./P.E.P.R.A. 40, , , , ,40 34, , UNEMPLOYMENT 10, , DEFERRED COMP 14, , VISION CARE LIFE INSURANCE , MEDICARE 3, , , , ,85 4, , FICA/PARS , RECRUITMENT AND HIRING COS 1, Category: 60 - PERSONNEL SERVICES Total: 125, , , , , , , Category: 65 - OPERATING COSTS UTILITIES 60,00 49, ,00 47, ,00 36, , TELEPHONE 9,00 11, ,00 12, ,00 11, , ADVERTISING 3,75 1, , OFFICE SUPPLIES 2, , , ,00 2, HEALTH/FITNESS 1, , DUES & SUBSCRIPTIONS 1, , , VEHICLE MAINTENANCE 1,20 1, , Page 28 of RECREATION PROGRAMS 22,15 24, ,00 28, ,00 64, ,00 44,00

29 Budget Worksheet For Fiscal: Period Ending: 06/30/ PAGEANT PROGRAM -1, , , SPECIAL COMMUNITY PROGRAMS 101, SPECIAL COMMUNITY EVENTS , FUEL 9,00 5, ,40 4, ,40 1, ,00 2, PERMITS, FEES AND LICENSES ,40 1, ,40 1, UNIFORMS , ,65 1, ,00 1, CONTRACTUAL SERVICES 19,00 11, ,00 9, ,40 5, ,00 5, SPECIAL DEPT SUPPLIES 2,00 1, ,00 4, ,00 3, ,50 1, COMPUTER SUPPLIES/MAINT EQUIPMENT LEASING/RENTAL 2, , ,20 2, , BUILDING SUPPLIES/MAINT 20,00 14, ,00 18, ,00 19, , SECURITY SERVICES ,65 1, EQUIPMENT SUPPLIES/MAINT 1,01 3, ,00 2,00 Category: 65 - OPERATING COSTS Total: 147, , ,25 135, ,06 269, , , Department: COMMUNITY SERVICES Total: 273, , , , , , , , Page 29 of 84 5/17/2018 3:44:32 PM Page 17 of 42

30 Budget Worksheet For Fiscal: Period Ending: 06/30/2018 Department: ANIMAL CONTROL Category: 60 - PERSONNEL SERVICES 5/17/2018 3:44:32 PM Page 18 of SALARIES 365, , , , , , , OVERTIME 4,33 4, ,00 2, ,00 3, , SICK LEAVE 12, , , HOLIDAY 16, , , VACATION 31, , , ACCRUED TIME CASH OUT 24,00 3, , OTHER COMPENSATION 2, FIRST AID 2, HEALTH INSURANCE 64, , ,08 72, ,20 71, , DENTAL INSURANCE 7, , , ,40 4, WORKERS COMP 19,38 26, , , , , , DISABILITY 2,54 2, , , ,25 1, , P.E.R.S./P.E.P.R.A. 69, , ,56 46, ,70 28, , DEFERRED COMP 8, , VISION CARE LIFE INSURANCE MEDICARE 5, , , , ,10 3, , RECRUITMENT AND HIRING COS 1, Category: 60 - PERSONNEL SERVICES Total: 572,35 582, , , ,37 386, ,42 Category: 65 - OPERATING COSTS TELEPHONE OFFICE SUPPLIES , , HEALTH/FITNESS 1, , DUES & SUBSCRIPTIONS LOCAL MEETINGS VEHICLE MAINTENANCE 40 2, ,00 1, FUEL 16,00 13, ,84 10, ,00 12, ,00 1, PERMITS, FEES AND LICENSES 15, UNIFORMS 4,00 4, ,00 3, ,10 45 Page 30 of TRAVEL, EDUCATION, TRAINING 1,945.00

31 Budget Worksheet For Fiscal: Period Ending: 06/30/ CONTRACTUAL SERVICES 150,00 102, ,00 93, ,00 76, ,10 66, SPECIAL DEPT SUPPLIES 4, , , ,00 1, ,20 2, COMPUTER SUPPLIES/MAINT EQUIPMENT LEASING/RENTAL 9, BUILDING SUPPLIES/MAINT ,20 Category: 65 - OPERATING COSTS Total: 177, , , , ,13 107, ,68 76, Category: 70 - CAPITAL IMPROVEMENTS EQUIPMENT 35,00 Category: 70 - CAPITAL IMPROVEMENTS Total: 35,00 Department: ANIMAL CONTROL Total: 749, , , , ,50 493, ,68 297, Page 31 of 84 5/17/2018 3:44:32 PM Page 19 of 42

32 Budget Worksheet For Fiscal: Period Ending: 06/30/2018 Department: COMMUNITY ENHANCEMENT Category: 60 - PERSONNEL SERVICES 5/17/2018 3:44:32 PM Page 20 of SALARIES 67, , ,05 48, , OVERTIME 1,00 2,00 2, SICK LEAVE HOLIDAY 1, , VACATION 5, , ACCRUED TIME CASH OUT 2,34 2, OTHER COMPENSATION HEALTH INSURANCE 14, , , DENTAL INSURANCE WORKERS COMP 2, , ,54 2, , DISABILITY , P.E.R.S./P.E.P.R.A. 13, , , , , VISION CARE LIFE INSURANCE MEDICARE , , RECRUITMENT AND HIRING COS 1,00 30 Category: 60 - PERSONNEL SERVICES Total: 101,02 80, ,55 70, , Category: 65 - OPERATING COSTS TELEPHONE OFFICE SUPPLIES , DUES & SUBSCRIPTIONS LOCAL MEETINGS VEHICLE MAINTENANCE CODE ENFORCEMENT 29, , ,00 12, ,00 37, FUEL ,40 1, UNIFORMS 1, TRAVEL, EDUCATION, TRAINING 1, CONTRACTUAL SERVICES 11, ,00 6, SPECIAL DEPT SUPPLIES ,90 55 Page 32 of COMPUTER SUPPLIES/MAINT 3,00

33 Budget Worksheet For Fiscal: Period Ending: 06/30/ EQUIPMENT LEASING/RENTAL 6, BUILDING SUPPLIES/MAINT 1,00 Category: 65 - OPERATING COSTS Total: 29, , , , ,71 43, Department: COMMUNITY ENHANCEMENT Total: 29, ,02 138, , , ,71 259, Page 33 of 84 5/17/2018 3:44:32 PM Page 21 of 42

34 Budget Worksheet For Fiscal: Period Ending: 06/30/2018 Department: PUBLIC SAFETY - OES Category: 65 - OPERATING COSTS GRANT SPECIFIC COSTS (OES) 2, ,00 6,00 6, SPECIAL DEPT SUPPLIES 1,00 1,00 1,00 Category: 65 - OPERATING COSTS Total: 2, ,00 7,00 7,00 Department: PUBLIC SAFETY - OES Total: 2, ,00 7,00 7,00 Page 34 of 84 5/17/2018 3:44:32 PM Page 22 of 42

35 Budget Worksheet For Fiscal: Period Ending: 06/30/2018 Department: POLICE Category: 60 - PERSONNEL SERVICES 5/17/2018 3:44:32 PM Page 23 of SALARIES 3,789, ,023, ,172, ,228, ,405, ,003, ,618, ADMIN TIME OVERTIME 190, , , , ,30 238, , SICK LEAVE 257, , , HOLIDAY 132, , , VACATION 286, , , ACCRUED TIME CASH OUT 584,50 91, ,74 145, ,75 130, , OTHER COMPENSATION 35, FIRST AID 2, , ,25 9, HEALTH INSURANCE 632, , , , ,50 510, , DENTAL INSURANCE 101, , , ,00 40, WORKERS COMP 610,20 270, , , ,75 161, , DISABILITY 25, , , , ,55 26, , P.E.R.S./P.E.P.R.A. 1,486, ,397, ,405,12 1,567, ,591, ,166, ,580, UNEMPLOYMENT 6, ,20 7, DEFERRED COMP 167, , , ,20 4, VISION CARE 7, , , ,10 4, LIFE INSURANCE 4, , , , ,55 3, , WORKERS COMP COST 208, , , MEDICARE 66, , , , ,45 54, , FICA/PARS RECRUITMENT AND HIRING COS 4, ,50 9, Category: 60 - PERSONNEL SERVICES Total: 7,667, ,740, ,064, ,782, ,608, ,046, ,883, Category: 65 - OPERATING COSTS UTILITIES 65,00 58, ,00 62, ,00 66, , TELEPHONE 75,00 80, ,00 85, ,00 69, , ADVERTISING OFFICE SUPPLIES 30,00 26, ,00 20, ,00 16, ,50 21, HEALTH/FITNESS 22,50 26, Page 35 of DUES & SUBSCRIPTIONS 15,00 12,06 10,00 2, ,40 29, ,00 26,165.00

36 Budget Worksheet For Fiscal: Period Ending: 06/30/ LIVE SCAN-FINGERPRINTING 24,00 3, , ,00 19, ,00 22, LOCAL MEETINGS 50,00 27, ,00 38, ,00 26, , VEHICLE MAINTENANCE 200,00 113, ,48 125, ,00 101, ,00 44, FUEL 168,63 111, ,00 120, ,00 112, ,00 99, PERMITS, FEES AND LICENSES ERICA 225,00 137, ,00 215, ,00 219, ,50 234, CLETS SYSTEM 25,00 25, , , ,00 25,96 40,00 40, UNIFORMS 75,00 57, ,00 66, ,20 27, ,00 25, TRAVEL, EDUCATION, TRAINING 36,00 4, , ,00 10, ,00 47, CONTRACTUAL SERVICES 353, , , , ,00 114, ,10 85, SPECIAL DEPT SUPPLIES 35,50 15, ,50 34, ,00 20, ,00 6, SOFTWARE 5,50 1, , , , COMPUTER SUPPLIES/MAINT 15,00 10, ,00 30, ,50 6, , AUDIO VISUAL SUPPLIES/MAINT EQUIPMENT LEASING/RENTAL 4, , ,00 6, , BUILDING SUPPLIES/MAINT 30,00 43, ,00 39, ,30 26, , SECURITY SERVICES 2,70 3, , EQUIPMENT SUPPLIES/MAINT 47, , ,00 30, , ,00 4, CAL-ID FEE 40,00 40, ,00 42, , , ,00 47, INTERNAL SERVICES 1, Category: 65 - OPERATING COSTS Total: 1,537, ,064, ,338, ,251, ,519, ,064, ,294,06 708, Category: 70 - CAPITAL IMPROVEMENTS EQUIPMENT 56,00 2,02 192,52 4, ,00 54, FURNITURE & FIXTURES 1, VEHICLES 150,00 141, ,00 272, , , Category: 70 - CAPITAL IMPROVEMENTS Total: 56,00 2,02 342,52 147, ,00 327, , , Department: POLICE Total: 9,261, ,807, ,745, ,181, ,427, ,438, ,540, ,838, Page 36 of 84 5/17/2018 3:44:32 PM Page 24 of 42

37 Budget Worksheet For Fiscal: Period Ending: 06/30/2018 Department: K-9 Category: 65 - OPERATING COSTS LOCAL MEETINGS 4,40 1, ,40 2, VEHICLE MAINTENANCE 1,30 1, CONTRACTUAL SERVICES ,00 1, TRAVEL, EDUCATION, TRAINING 50 1,50 1,25 1,50 1, SPECIAL DEPT SUPPLIES 4, Category: 65 - OPERATING COSTS Total: 5, ,65 3, ,70 6,70 Department: K-9 Total: 5, ,65 3, ,70 6,70 Page 37 of 84 5/17/2018 3:44:32 PM Page 25 of 42

38 Budget Worksheet For Fiscal: Period Ending: 06/30/2018 Department: POLICE SUPPORT Category: 60 - PERSONNEL SERVICES 5/17/2018 3:44:32 PM Page 26 of SALARIES 857, , ,68 682, ,31 584, , OVERTIME 24,00 94, ,50 84, ,50 106, , SICK LEAVE 40, , , HOLIDAY 37, , , VACATION 59, , , ACCRUED TIME CASH OUT 55,00 6, ,53 2, ,74 11, , OTHER COMPENSATION 5, , HEALTH INSURANCE 223,17 180, , , ,40 125, , DENTAL INSURANCE 33, , , ,40 9, WORKERS COMP 42,40 66, ,20 46, , , , DISABILITY 5, , , , ,67 4, , P.E.R.S./P.E.P.R.A. 185, , , , ,61 78, , UNEMPLOYMENT 1, DEFERRED COMP 38, , , ,60 2, VISION CARE 2, , , , LIFE INSURANCE 1, , , , , , MEDICARE 13, , , , , , , FICA/PARS , , UNIFORMS 1, , RECRUITMENT AND HIRING COS Category: 60 - PERSONNEL SERVICES Total: 1,483,52 1,424, ,254, ,227, ,511, ,065, ,568, Category: 65 - OPERATING COSTS TELEPHONE 1, HEALTH/FITNESS 7, , DUES & SUBSCRIPTIONS LOCAL MEETINGS UNIFORMS , , TRAVEL, EDUCATION, TRAINING 5,00 5, , CONTRACTUAL SERVICES Page 38 of COMPUTER SUPPLIES/MAINT

39 Budget Worksheet For Fiscal: Period Ending: 06/30/ BUILDING SUPPLIES/MAINT Category: 65 - OPERATING COSTS Total: 14, , , , ,22 Department: POLICE SUPPORT Total: 1,498, ,436, ,254, ,240, ,512, ,067, ,572, Page 39 of 84 5/17/2018 3:44:32 PM Page 27 of 42

40 Budget Worksheet For Fiscal: Period Ending: 06/30/2018 Department: FIRE Category: 65 - OPERATING COSTS UTILITIES 7,00 6, ,00 5, ,00 5, , TELEPHONE HEALTH/FITNESS DUES & SUBSCRIPTIONS VEHICLE MAINTENANCE 2, , ,00 1, FUEL 2, , ,50 1, ,50 1, CONTRACTUAL SERVICES 2,508,00 2,262, ,740, ,465, ,850,00 1,442, ,200,00 4,200, SPECIAL DEPT SUPPLIES 50 1, ,10 1, ,00 2, SOFTWARE 5,00 2, , MEDICAL/OEM SUPPLIES 2, , ,20 1, ,00 5, INSURANCE BUILDING SUPPLIES/MAINT 1, ,00 4, ,00 3, , EQUIPMENT SUPPLIES/MAINT 2,10 2,00 2, , Category: 65 - OPERATING COSTS Total: 2,530, ,276, ,754, ,483, ,868,40 1,472, ,229,00 4,210,00 Department: FIRE Total: 2,530, ,276, ,754, ,483, ,868,40 1,472, ,229,00 4,210,00 Page 40 of 84 5/17/2018 3:44:32 PM Page 28 of 42

41 Budget Worksheet For Fiscal: Period Ending: 06/30/2018 Department: BUILDING AND SAFETY Category: 60 - PERSONNEL SERVICES 5/17/2018 3:44:32 PM Page 29 of SALARIES 365, , , , , , , OVERTIME 50 1, SICK LEAVE 17, , , HOLIDAY 10, , , VACATION 18, , , ACCRUED TIME CASH OUT 29,00 4, , OTHER COMPENSATION 2, HEALTH INSURANCE 73, , ,56 49, , , , DENTAL INSURANCE 11, , , ,00 2, WORKERS COMP 16,10 25, , , , , , DISABILITY 2, , , , , , , P.E.R.S./P.E.P.R.A. 84, , , , , , , UNEMPLOYMENT 1, DEFERRED COMP 18, , VISION CARE LIFE INSURANCE MEDICARE 5, , ,60 3, , , , UNIFORMS 1, ,20 Category: 60 - PERSONNEL SERVICES Total: 610,20 601, , , ,12 363, , Category: 65 - OPERATING COSTS TELEPHONE 1, ,80 2, , , ADVERTISING , OFFICE SUPPLIES , HEALTH/FITNESS 2, , DUES & SUBSCRIPTIONS , LOCAL MEETINGS 4, , ,00 3, ,00 2, ,44 2, VEHICLE MAINTENANCE 7,50 3, ,50 4, ,60 3, ,00 5, FUEL 9,00 5, ,48 4, ,63 4, ,50 4, PERMITS, FEES AND LICENSES Page 41 of PLAN CHECK FEES 185,75 197, , ,00 229, ,00 210,00

42 Budget Worksheet For Fiscal: Period Ending: 06/30/ UNIFORMS 2,01 2, , , , TRAVEL, EDUCATION, TRAINING 2,50 2, ,00 8, INSPECTIONS 28, ,00 135,03 170,00 95, CONTRACTUAL SERVICES 1, ,00 53, ,00 98, SPECIAL DEPT SUPPLIES 3,50 3, , , ,00 3, COMPUTER SUPPLIES/MAINT 2, EQUIPMENT SUPPLIES/MAINT , Category: 65 - OPERATING COSTS Total: 218, , ,98 282, ,18 382, ,99 429, Category: 70 - CAPITAL IMPROVEMENTS FURNITURE & FIXTURES 4, VEHICLES 32,50 34,00 Category: 70 - CAPITAL IMPROVEMENTS Total: 37,00 34,00 Department: BUILDING AND SAFETY Total: 828, , , , ,30 746, ,99 936, Page 42 of 84 5/17/2018 3:44:32 PM Page 30 of 42

43 Budget Worksheet For Fiscal: Period Ending: 06/30/2018 Department: ENGINEERING AND PUBLIC WORKS Category: 60 - PERSONNEL SERVICES 5/17/2018 3:44:32 PM Page 31 of SALARIES 3, , , ,75 279, , OVERTIME 1, , , , SICK LEAVE , HOLIDAY , VACATION 4, , ACCRUED TIME CASH OUT , , OTHER COMPENSATION 6, , HEALTH INSURANCE 15, ,50 43, , DENTAL INSURANCE 43,56 1, ,00 3, WORKERS COMP , , ,50 12, , DISABILITY 1, ,05 2, , P.E.R.S./P.E.P.R.A. 2, , , ,20 37, , VISION CARE LIFE INSURANCE MEDICARE , , ,01 4, , RECRUITMENT AND HIRING COS 1,25 1, ,00 Category: 60 - PERSONNEL SERVICES Total: 6, , , ,42 429, ,00 380, Category: 65 - OPERATING COSTS UTILITIES TELEPHONE ,50 3, ,90 2, , ADVERTISING 2, ,90 1, ,00 1, OFFICE SUPPLIES ,00 1, ,80 2, ,00 1, HEALTH/FITNESS DUES & SUBSCRIPTIONS ,50 3, LOCAL MEETINGS ,25 1, , , VEHICLE MAINTENANCE 1, , FUEL 9, , , , PERMITS, FEES AND LICENSES 27, , , PLAN CHECK FEES 257, ,350,00 349, ,000,00 475,00 Page 43 of STORM WATER INSPECTIONS 38, ,00 54, ,00 75,00

44 Budget Worksheet For Fiscal: Period Ending: 06/30/ UNIFORMS 1,20 2, ,00 1, , TRAVEL, EDUCATION, TRAINING 1, INSPECTIONS 259, ,00 367, ,00 436, CONTRACTUAL SERVICES 2,575, ,138, ,250,00 517, ,00 135, ,00 58, A CONTRACTUAL SERVICES 1,253,00 970, ,600,00 285, SPECIAL DEPT SUPPLIES 4, , , SOFTWARE , COMPUTER SUPPLIES/MAINT 1, ,80 1, EQUIPMENT LEASING/RENTAL ,60 2, EQUIPMENT SUPPLIES/MAINT 1, , ,05 Category: 65 - OPERATING COSTS Total: 3,833, ,118, ,873,37 1,394, ,082, , ,103,10 1,084,05 Category: 70 - CAPITAL IMPROVEMENTS BUILDING IMPROVEMENTS 11, VEHICLES Category: 70 - CAPITAL IMPROVEMENTS Total: 11, Department: ENGINEERING AND PUBLIC WORKS Total: 3,833, ,125, ,116, ,678, ,596, ,379, ,104,10 1,464, Page 44 of 84 5/17/2018 3:44:32 PM Page 32 of 42

45 Budget Worksheet For Fiscal: Period Ending: 06/30/2018 Department: REFUSE Category: 65 - OPERATING COSTS REFUSE COST - RESIDENTIAL -107, ,775, ,000,00 2,487, ,000,00 3,000, REFUSE COST - COMMERCIAL 1,463, ,922,00 1,424, ,000,00 2,000, CONTRACTUAL SERVICES 57,08 28, ,00 Category: 65 - OPERATING COSTS Total: -107, ,239, ,979,08 3,941, ,060,00 5,000,00 Department: REFUSE Total: -107, ,239, ,979,08 3,941, ,060,00 5,000,00 Page 45 of 84 5/17/2018 3:44:32 PM Page 33 of 42

46 Budget Worksheet For Fiscal: Period Ending: 06/30/2018 Department: STREET MAINTENANCE Category: 60 - PERSONNEL SERVICES 5/17/2018 3:44:32 PM Page 34 of SALARIES 220, , , , , , , OVERTIME 3, , ,00 8, ,00 6, , SICK LEAVE 12, , , HOLIDAY 10, , , VACATION 8, , , ACCRUED TIME CASH OUT 19, , , ,01 4, , OTHER COMPENSATION FIRST AID HEALTH INSURANCE 48, , ,04 22, , , , DENTAL INSURANCE 8,15 2, , ,20 1, WORKERS COMP 19,30 14, ,77 7, ,55 7, , DISABILITY 1, , ,71 1, , P.E.R.S./P.E.P.R.A. 47, , , , , , , DEFERRED COMP 9, , VISION CARE LIFE INSURANCE MEDICARE 3, , , , ,14 2, , RECRUITMENT AND HIRING COS Category: 60 - PERSONNEL SERVICES Total: 382,00 321, , , , , , Category: 65 - OPERATING COSTS UTILITIES 660,00 539, ,00 609, ,00 606, , TELEPHONE 1, , , OFFICE SUPPLIES , HEALTH/FITNESS 2, , LOCAL MEETINGS 50 2, , VEHICLE MAINTENANCE 5,00 14, ,00 10, ,00 13, ,00 8, FUEL 21,00 16, ,20 15, ,00 11, ,00 30, PERMITS, FEES AND LICENSES UNIFORMS 3,00 2, ,50 1, ,50 2, ,00 1,46 Page 46 of TRAVEL, EDUCATION, TRAINING ,95

47 Budget Worksheet For Fiscal: Period Ending: 06/30/ CONTRACTUAL SERVICES 250, , ,00 331, , , ,00 527, SPECIAL DEPT SUPPLIES 32,00 19, ,00 47, ,00 49, ,00 127, SPEC DEPT SUPPLIES-MOUNTAI EQUIPMENT LEASING/RENTAL 1, ,00 14, BUILDING SUPPLIES/MAINT , SECURITY SERVICES 42 4,10 1,70 1, EQUIPMENT SUPPLIES/MAINT 1,00 11, , ,00 2, INTERNAL SERVICES Category: 65 - OPERATING COSTS Total: 975, , ,236,70 1,028, ,436, , ,437,90 721, Category: 70 - CAPITAL IMPROVEMENTS EQUIPMENT ,00 120, VEHICLES 220,00 82, ,00 187,50 Category: 70 - CAPITAL IMPROVEMENTS Total: ,00 82, ,00 307,50 Department: STREET MAINTENANCE Total: 1,357, ,085, ,432, ,224, ,979, ,216, ,817,90 1,499, Page 47 of 84 5/17/2018 3:44:32 PM Page 35 of 42

48 Budget Worksheet For Fiscal: Period Ending: 06/30/2018 Department: BUILDING MAINTENANCE Category: 65 - OPERATING COSTS UTILITIES 353, CONTRACTUAL SERVICES 4, CONTRACTUAL SVC- POLICE DEPT 10, BUILDING SUPPLIES/MAINT 75,60 Category: 65 - OPERATING COSTS Total: 443, Department: BUILDING MAINTENANCE Total: 443, Page 48 of 84 5/17/2018 3:44:32 PM Page 36 of 42

49 Budget Worksheet For Fiscal: Period Ending: 06/30/2018 Department: PARKS AND GROUNDS MAINT Category: 60 - PERSONNEL SERVICES 5/17/2018 3:44:32 PM Page 37 of SALARIES 969, , , , ,024, , ,020, OVERTIME 33,32 6, ,00 10, ,40 22, , SICK LEAVE 60, , , HOLIDAY 38, , , VACATION 35, , , ACCRUED TIME CASH OUT 103,60 4, ,60 29, ,88 29, , OTHER COMPENSATION 9, , FIRST AID 1, HEALTH INSURANCE 208, , , , ,75 170, , DENTAL INSURANCE 47, , , ,00 12, WORKERS COMP 64,20 58, ,54 61, ,75 35, , DISABILITY 7, , , , ,55 6, , P.E.R.S./P.E.P.R.A. 216, , , , ,00 82, , UNEMPLOYMENT 6, DEFERRED COMP 46, , , ,50 9, VISION CARE 1, , , ,30 1, LIFE INSURANCE 1, , , , ,60 1, , WORKERS COMP COST 25, , , MEDICARE 16, , , , ,35 12, , FICA/PARS RECRUITMENT AND HIRING COS 10 2,85 1, Category: 60 - PERSONNEL SERVICES Total: 1,716,36 1,410, ,360,87 1,347, ,602, ,215, ,665, Category: 65 - OPERATING COSTS UTILITIES 275,00 205, ,00 206, ,00 221, ,00 1,425, A UTILITIES IA 8A (SUNDANCE) 10, , , A UTILITIES IA 14A (OAK VALLEY) A UTILITIES IA 17A (TOURNAMENT , , UTILITIES, PARK (SENECA SPRING , , UTILITIES, PARK (STEWART) Page 49 of UTILITIES 1, ,

50 Budget Worksheet For Fiscal: Period Ending: 06/30/2018 5/17/2018 3:44:32 PM Page 38 of UTILITIES 2, , , UTILITIES - RYLAN 1, , , TELEPHONE 5,05 2, ,05 1, , , TELEPHONE - SPORTS PARK , HEALTH/FITNESS 10, , VEHICLE MAINTENANCE 31,00 17, ,00 40, ,00 47, ,00 30, FUEL 48,00 33, ,00 40, ,00 44, ,00 45, PERMITS, FEES, LICENSES ERICA 7, CONTRACTUAL SERVICES (GEN) 70,00 50, CONTRACT SVCS - LEMON AVE A CONTRACTS - OAK VALLEY CONTRACT SVCS - CRYSTAL SPRI UNIFORMS 8,00 11, ,00 14, ,50 12, ,00 15, TRAVEL, EDUCATION, TRAINING , , A CONTRACTS - COUGAR RANCH 1, A CONTRACTS - GOLF CLUB DRIVE 6, X CONTRACTS - COUNTRY CROSSI CONTRACT SVC - PALMER PARK CONTRACTUAL SERVICES 70,00 29, , ,00 15, ,00 44, a CONTRACT SVC - IA 8A 1, , D CPMTRACT SVC - IA 8D 1, A CONTRACT SVC - IA 10A 1, A CONTRACT SVC - IA 11A 1, B CONTRACT SVC - IA 14B 1, A CONTRACTUAL SERVICES 4, CONTRACT SVC - THREE RINGS R 3, CONTRACT SVC - RANGAL PARK 2, , , CONTRACT SVC - SENECA SPRIN CONTRACT SVC - SHADOW HILLS 1, Page 50 of CONTRACT SVC - SPORTS PARK 1, ,108.02

51 Budget Worksheet For Fiscal: Period Ending: 06/30/2018 5/17/2018 3:44:32 PM Page 39 of CONTRACT SVC - STETSON PARK 2, CONTRACT SVC - STEWART PARK 3, , , CONTRACT SVC - SUNNY HILLS P 2, CONTRACT SVC - TREVINO PARK CONTRACT SVC - ALL PARKS 2, , SPECIAL DEPT SUPPLIES 125,00 22, ,00 31, ,00 42, , A SPECIAL DEPT SUPPLIES 4, , , A SPEC DEPT EXP - IA 8A 3, , A SPEC DEPT EXP - IA 10A A SPEC DEPT EXP - IA 14A 3, , X SPEC DEPT EXP - IA A SPEC DEPT EXP - IA 17A 2, SPEC DEPT EXP - CRYSTAL SPRIN 1, SPEC DEPT EXP - THREE RINGS R 6, , SPEC DEPT EXP - DEFORGE PARK , SPEC DEPT EXP - FALLEN HEROES 4, , SPEC DEPT EXP - MOUNTAINVIE 3, , SPEC DEPT EXP - PALMER PARK 2, SPEC DEPT EXP - RANGAL PARK SPEC DEPT EXP - SENECA SPRING 4, , , SPEC DEPT EXP - SHADOW HILLS SPEC DEPT EXP - SPORTS PARK 8, , SPEC DEPT EXP - STETSON PARK 2, , SPEC DEPT EXP - STEWART PARK 4, SPEC DEPT EXP - SUNNY HILLS P 1, , SPEC DEPT EXP - TREVINO PARK 2, SPEC DEPT EXP - WILD FLOWER , SPEC DEPT EXP - ALL PARKS 1, , , A12A SUPPLIES - VICTORIA HOMES EQUIPMENT LEASING/RENTAL 2, ,00 Page 51 of BUILDING SUPPLIES/MAINT 5, , ,50 3, ,50

52 Budget Worksheet For Fiscal: Period Ending: 06/30/ SECURITY SERVICES , EQUIPMENT SUPPLIES/MAINT ,80 13, ,50 5, SPEC DEPT EXP - RANGAL PARK SPEC DEPT EXP - SUNNY HILLS P SPEC DEPT EXP - TREVINO PARK INTERNAL SERVICES -5, Category: 65 - OPERATING COSTS Total: 577, , ,05 436, ,007, , ,153,50 1,707, Category: 70 - CAPITAL IMPROVEMENTS EQUIPMENT 1, ,00 20, ,00 52, VEHICLES 145,00 6,00 4, Category: 70 - CAPITAL IMPROVEMENTS Total: 145,00 1, ,00 24, ,00 52,20 Department: PARKS AND GROUNDS MAINT Total: 2,293, ,840, ,077,92 1,784, ,660,43 1,812, ,208,50 3,425, Page 52 of 84 5/17/2018 3:44:32 PM Page 40 of 42

53 Budget Worksheet For Fiscal: Period Ending: 06/30/2018 Department: CITY POOL Category: 60 - PERSONNEL SERVICES 5/17/2018 3:44:32 PM Page 41 of SALARIES 26, , ,70 21, , , , OVERTIME HOLIDAY OTHER COMPENSATION , FIRST AID WORKERS COMP 9,60 1, , ,15 1, , P.E.R.S./P.E.P.R.A WORKERS COMP COST MEDICARE FICA/PARS RECRUITMENT AND HIRING COS Category: 60 - PERSONNEL SERVICES Total: 36, , , , , , , Category: 65 - OPERATING COSTS TELEPHONE 1, , , , OFFICE SUPPLIES LOCAL MEETINGS 2,00 2, PERMITS, FEES AND LICENSES TRAVEL, EDUCATION, TRAINING CONTRACTUAL SERVICES 2, SPECIAL DEPT SUPPLIES 9,30 12, ,30 17, ,30 6, ,00 11, BUILDING SUPPLIES/MAINT 19, , ,00 4, , , SECURITY SERVICES EQUIPMENT SUPPLIES/MAINT 3, ,40 Category: 65 - OPERATING COSTS Total: 33, , ,30 23, ,55 13, ,50 13,26 Category: 70 - CAPITAL IMPROVEMENTS EQUIPMENT 2,50 2,50 2,50 3,50 Category: 70 - CAPITAL IMPROVEMENTS Total: 2,50 2,50 2,50 3,50 Page 53 of 84 Department: CITY POOL Total: Fund: GENERAL FUND Surplus (Deficit): Report Surplus (Deficit): 72, , , , , ,259, , ,443, , , ,00 46, , ,953, ,070, , ,259, , ,443, , ,953, ,070,197.36

54 Budget Worksheet For Fiscal: Period Ending: 06/30/2018 Fund Summary Fund GENERAL FUND -150, ,259, , ,443, , ,953, ,070, Report Surplus (Deficit): -150, ,259, , ,443, , ,953, ,070, Page 54 of 84 5/17/2018 3:44:32 PM Page 42 of 42

55 City of Beaumont, CA Budget Worksheet Account Summary For Fiscal: Period Ending: 06/30/2018 Fund: COMMUNITY FAC DISTRICT (CFD) - ADMIN Category: 52 - SPECIAL ASSESSMENTS PROPERTY TAX ASSESSMENTS Category: 52 - SPECIAL ASSESSMENTS Total: Category: 54 - MISCELLANEOUS REVENUES Defined Budget INTEREST Category: 54 - MISCELLANEOUS REVENUES Total: , Category: 58 - OTHER FINANCING SOURCES DELINQUENCIES A ALLOCATED ASSESSMENTS - IA 1A X ALLOCATED ASSESSMENTS - IA X ALLOCATED ASSESSMENTS - IA X ALLOCATED ASSESSMENTS - IA X ALLOCATED ASSESSMENTS - IA A ALLOCATED ASSESSMENTS - IA 6A B ALLOCATED ASSESSMENTS - IA 6B A ALLOCATED ASSESSMENTS - IA 7A B ALLOCATED ASSESSMENTS - IA 7B C ALLOCATED ASSESSMENTS - IA 7C D ALLOCATED ASSESSMENTS - IA 7D A ALLOCATED ASSESSMENTS - IA 8A B ALLOCATED ASSESSMENTS - IA 8B C ALLOCATED ASSESSMENTS - IA 8C D ALLOCATED ASSESSMENTS - IA 8D E ALLOCATED ASSESSMENTS - IA 8E F ALLOCATED ASSESSMENTS - IA 8F X ALLOCATED ASSESSMENTS - IA Page 55 of X ALLOCATED ASSESSMENTS - IA /17/2018 6:26:19 PM Page 1 of 9

56 Budget Worksheet For Fiscal: Period Ending: 06/30/ A ALLOCATED ASSESSMENTS - IA 10A A ALLOCATED ASSESSMENTS - IA 11A A ALLOCATED ASSESSMENTS - IA 12A X ALLOCATED ASSESSMENTS - IA A ALLOCATED ASSESSMENTS - IA 14A B ALLOCATED ASSESSMENTS - IA 14B X ALLOCATED ASSESSMENTS - IA X ALLOCATED ASSESSMENTS - IA X ALLOCATED ASSESSMENTS - IA A ALLOCATED ASSESSMENTS - IA 17A B ALLOCATED ASSESSMENTS - IA 17B C ALLOCATED ASSESSMENTS - IA 17C X ALLOCATED ASSESSMENTS - IA A ALLOCATED ASSESSMENTS - IA 19A C ALLOCATED ASSESSMENTS - IA 19C X ALLOCATED ASSESSMENTS - IA X ALLOCATED ASSESSMENTS - IA A1 ALLOCATED ASSESSMENTS - IA 6A ALLOCATED ASSESSMENTS - IA ALLOCATED ASSESSMENTS - IA ALLOCATED ASSESSMENTS - IA MISCELLANEOUS REVENUE Category: 58 - OTHER FINANCING SOURCES Total: ,857, Category: 65 - OPERATING COSTS Defined Budget TRUSTEE FEES CONTRACTUAL SERVICES A CONTRACTUAL SERVICES - SEC A CONTRACTUAL SERVICE - IA 1A X CONTRACTUAL SERVICE - IA X CONTRACTUAL SERVICE - IA X CONTRACTUAL SERVICE - IA Page 56 of 84 5/17/2018 6:26:19 PM Page 2 of 9

57 Budget Worksheet For Fiscal: Period Ending: 06/30/2018 Defined Budget X CONTRACTUAL SERVICE - IA A CONTRACTUAL SERVICE - IA 6A B CONTRACTUAL SERVICE - IA 6B A CONTRACTUAL SERVICE - IA 7A B CONTRACTUAL SERVICE - IA 7B C CONTRACTUAL SERVICE - IA 7C D CONTRACTUAL SERVICE - IA 7D A CONTRACTUAL SERVICE - IA 8A B CONTRACTUAL SERVICE - IA 8B C CONTRACTUAL SERVICE - IA 8C D CONTRACTUAL SERVICE - IA 8D E CONTRACTUAL SERVICE - IA 8E F CONTRACTUAL SERVICE - IA 8F X CONTRACTUAL SERVICE - IA 8X X CONTRACTUAL SERVICE - IA A CONTRACTUAL SERVICE - IA 10A A CONTRACTUAL SERVICE - IA 11A A CONTRACTUAL SERVICE - IA 12A X CONTRACTUAL SERVICE - IA A CONTRACTUAL SERVICE - IA 14A B CONTRACTUAL SERVICE - IA 14B X CONTRACTUAL SERVICE - IA X COINTRACTUAL SERVICE - IA X CONTRACTUAL SERVICE - IA A CONTRACTUAL SERVICE - IA 17A B CONTRACTUAL SERVICE - IA 17B C CONTRACTUAL SERVICE - IA 17C X CONTRACTUAL SERVICE - IA A CONTRACTUAL SERVICE - IA 19A C CONTRACTUAL SERVICE - IA 19C Page 57 of X CONTRACTUAL SERVICE - IA /17/2018 6:26:19 PM Page 3 of 9

58 Budget Worksheet For Fiscal: Period Ending: 06/30/ X CONTRACTUAL SERVICE - IA A1 CONTRACTUAL SERVICE - IA 6A CONTRACTUAL SERVICE - IA CONTRACTUAL SERVICE - IA CONTRACTUAL SERVICE - IA Category: 65 - OPERATING COSTS Total: , Category: 80 - DEBT SERVICE Defined Budget DEBT SERVICE CFD PREPAYMENT FEE CFD PREPAYMENTS Category: 80 - DEBT SERVICE Surplus (Deficit): , Category: 90 - TRANSFERS TRANSFERS A TRANSFERS - IA 1A X TRANSFERS - IA X TRANSFERS - IA X TRANSFERS - IA X TRANSFERS - IA A TRANSFERS - IA 6A B TRANSFERS - IA 6B A TRANSFERS - IA 7A B TRANSFERS - IA 7B C TRANSFERS - IA 7C D TRANSFERS - IA 7D A TRANSFERS - IA 8A B TRANSFERS - IA 8B C TRANSFERS - IA 8C D TRANSFERS - IA 8D E TRANSFERS - IA 8E F TRANSFERS - IA 8F X TRANSFERS - IA Page 58 of X TRANSFERS - IA /17/2018 6:26:19 PM Page 4 of 9

59 Budget Worksheet For Fiscal: Period Ending: 06/30/ A TRANSFERS - IA 10A A TRANSFERS - IA 11A A TRANSFERS - IA 12A X TRANSFERS - IA A TRANSFERS - IA 14A B TRANSFERS - IA 14B X TRANSFERS - IA X TRANSFERS - IA X TRANSFERS - IA A TRANSFERS - IA 17A B TRANSFERS - IA 17B C TRANSFERS - IA 17C X TRANSFERS - IA A TRANSFERS - IA 19A C TRANSFERS - IA 19C X TRANSFERS - IA X TRANSFERS - IA A1 TRANSFERS - IA 6A TRANSFERS - IA TRANSFERS - IA TRANSFERS - IA Category: 90 - TRANSFERS Total: , Fund: COMMUNITY FAC DISTRICT (CFD) - ADMIN Surplus (Deficit): , Fund: COMMUNITY FAC DISTRICT (CFD) - MAINT SERVICES Category: 58 - OTHER FINANCING SOURCES Defined Budget X ALLOCATED ASSESSMENTS - IA A ALLOCATED ASSESSMENTS - IA 7A B ALLOCATED ASSESSMENTS - IA 7B C ALLOCATED ASSESSMENTS - IA 7C D ALLOCATED ASSESSMENTS - IA 7D A ALLOCATED ASSESSMENTS - IA 8A Page 59 of B ALLOCATED ASSESSMENTS - IA 8B /17/2018 6:26:19 PM Page 5 of 9

60 Budget Worksheet For Fiscal: Period Ending: 06/30/ C ALLOCATED ASSESSMENTS - IA 8C D ALLOCATED ASSESSMENTS - IA 8D E ALLOCATED ASSESSMENTS - IA 8E F ALLOCATED ASSESSMENTS-IA8F X ALLOCATED ASSESSMENTS - IA X ALLOCATED ASSESSMENTS - IA A ALLOCATED ASSESSMENTS - IA 10A A ALLOCATED ASSESSMENTS - IA 11A A ALLOCATED ASSESSMENTS - IA 12A X ALLOCATED ASSESSMENTS - IA X ALLOCATED ASSESSMENTS - IA X ALLOCATED ASSESSMENTS - IA X ALLOCATED ASSESSMENTS - IA A ALLOCATED ASSESSMENTS - IA 17A B ALLOCATED ASSESSMENTS - IA 17B C ALLOCATED ASSESSMENTS - IA 17C X ALLOCATED ASSESSMENTS - IA A ALLOCATED ASSESSMENTS - IA 19A C ALLOCATED ASSESSMENTS - IA 19C X ALLOCATED ASSESSMENTS - IA X ALLOCATED ASSESSMENTS - IA A1 ALLOCATED ASSESSMENTS - IA 6A ALLOCATED ASSESSMENTS - IA ALLOCATED ASSESSMENTS - IA ALLOCATED ASSESSMENTS - IA Category: 58 - OTHER FINANCING SOURCES Total: Category: 90 - TRANSFERS Defined Budget X TRANSFERS - IA A TRANSFERS - IA 7A B TRANSFERS - IA 7B C TRANSFERS - IA 7C Page 60 of 84 5/17/2018 6:26:19 PM Page 6 of 9

61 Budget Worksheet For Fiscal: Period Ending: 06/30/2018 Defined Budget D TRANSFERS - IA 7D A TRANSFERS - IA 8A B TRANSFERS - IA 8B C TRANSFERS - IA 8C D TRANSFERS - IA 8D E TRANSFERS - IA 8E F TRANSFERS - IA 8F X TRANSFERS - IA X TRANSFERS - IA A TRANSFERS - IA 10A A TRANSFERS - IA 11A A TRANSFERS - IA 12A X TRANSFERS - IA X TRANSFERS - IA X TRANSFERS - IA X TRANSFERS - IA A TRANSFERS - IA 17A B TRANSFERS - IA 17B C TRANSFERS - IA 17C X TRANSFERS - IA A TRANSFERS - IA 19A C TRANSFERS - IA 19C X TRANSFERS - IA X TRANSFERS - IA A1 TRANSFERS - IA 6A TRANSFERS - IA TRANSFERS - IA TRANSFERS - IA Category: 90 - TRANSFERS Total: Fund: COMMUNITY FAC DISTRICT (CFD) - MAINT SERVICES Total: Page 61 of 84 5/17/2018 6:26:19 PM Page 7 of 9

62 Budget Worksheet For Fiscal: Period Ending: 06/30/2018 Fund: COMMUNITY FAC DISTRICT (CFD) - PUBLIC SAFETY Category: 58 - OTHER FINANCING SOURCES Defined Budget ALLOCATED ASSESSMENTS - IA ALLOCATED ASSESSMENTS - IA Category: 58 - OTHER FINANCING SOURCES Total: Fund: COMMUNITY FAC DISTRICT (CFD) - PUBLIC SAFETY Total: Report Surplus (Deficit): , Page 62 of 84 5/17/2018 6:26:19 PM Page 8 of 9

63 Budget Worksheet For Fiscal: Period Ending: 06/30/2018 Fund Summary Fund COMMUNITY FAC DISTRICT (CFD) - ADMIN , COMMUNITY FAC DISTRICT (CFD) - MAINT SERVICES COMMUNITY FAC DISTRICT (CFD) - PUBLIC SAFETY Report Surplus (Deficit): , Page 63 of 84 5/17/2018 6:26:19 PM Page 9 of 9

64 Page 64 of 84

65 City of Beaumont, CA Budget Worksheet Account Summary For Fiscal: Period Ending: 06/30/2018 Fund: WASTEWATER FUND Category: 53 - COST RECOVERY 5/17/2018 3:48:13 PM Page 1 of COST RECOVERY 3, , ,70 11, Category: 53 - COST RECOVERY Total: 3, , ,70 11, Category: 54 - MISCELLANEOUS REVENUES INTEREST , REBATE REVENUE 20,00 Category: 54 - MISCELLANEOUS REVENUES Total: 20, ,90 Category: 56 - PROPRIETARY REVENUES SEWER SERVICE FEES 6,600, ,043, ,005,00 7,351, ,850,00 6,625, ,051, SEWER PERMITS/APPL.FEES 8,70 7,50 8,70 19, ,50 9, , SEWER CONNECTION FEES 947, ,00 8, , SEWER STAND-BY FEE 74, , ,00 52, ,00 29, ,62 Category: 56 - PROPRIETARY REVENUES Total: 7,631, ,113, ,083,70 7,423, ,928,50 6,672, ,133,62 Category: 60 - PERSONNEL SERVICES GASB 68 PENSION ADJMT -5, SALARIES 401,60 46, , , , OVERTIME 2, , SICK LEAVE 1, HOLIDAY 7, VACATION 2, ACCRUED TIME CASH OUT 2,00 3, FIRST AID HEALTH INSURANCE 8, , , , DENTAL INSURANCE ,40 1, WORKERS COMP 2, , , , DISABILITY , , , Page 65 of P.E.R.S./P.E.P.R.A. 75,62 8, , , ,987.00

66 Budget Worksheet For Fiscal: Period Ending: 06/30/2018 5/17/2018 3:48:13 PM Page 2 of VISION CARE LIFE INSURANCE MEDICARE 5, , , , RECRUITMENT AND HIRING COS 1, Category: 60 - PERSONNEL SERVICES Total: 483, , , , , Category: 65 - OPERATING COSTS ADMIN OVERHEAD 777,00 370, ,00 600,00 700,00 550,00 900,00 612, UTILITIES 754, , ,40 713, ,00 530, ,00 800, TELEPHONE 13,00 5, ,50 4, ,50 3, ,00 6, ADVERTISING 1,00 1,00 2, LICENSE, PERMITS, FEES 7, , ,00 97, , OFFICE SUPPLIES 1, , , ,00 1, DUES & SUBSCRIPTIONS 10,00 97, , , , LOCAL MEETINGS 1,25 1,00 4, VEHICLE MAINTENANCE 34,40 14,60 25,00 10, ,00 3, FUEL 2,50 3, , ,00 1, ,00 8, PERMITS, FEES AND LICENSES ,00 97, TRAVEL, EDUCATION, TRAINING 2, INSPECTIONS 23, CONTRACTUAL SERVICES 3,355,27 2,105, ,070,00 2,977, ,900,00 1,277, ,500,00 1,938, SPECIAL DEPT SUPPLIES 30,00 192, ,50 93, ,00 166, ,00 290, SOFTWARE 65,00 20,00 9, ,00 91, COMPUTER SUPPLIES/MAINT 3,00 1, EQUIPMENT LEASING/RENTAL 26, , ,00 12, ,00 80, BUILDING SUPPLIES/MAINT 2,50 3, ,00 1, SECURITY SERVICES 4, , ,00 14, ,00 8, EQUIPMENT SUPPLIES/MAINT 1,300,00 73, ,50 55, ,00 16, ,00 Category: 65 - OPERATING COSTS Total: 6,279, ,586, ,638,25 4,658, ,890,00 2,691, ,986,50 3,941, Category: 70 - CAPITAL IMPROVEMENTS MITIGATION COSTS - ADMIN 24, CAPITAL IMPROVEMENT 2, Page 66 of 84

67 Budget Worksheet For Fiscal: Period Ending: 06/30/ EQUIPMENT 3, ,00 89,75 Category: 70 - CAPITAL IMPROVEMENTS Total: 24, , ,00 89,75 Category: 90 - TRANSFERS TRANSFERS -1,270, ,600, TRANSFERS -1,200,00 Category: 90 - TRANSFERS Total: -1,270, ,200,00-3,600,00 Fund: WASTEWATER FUND Surplus (Deficit): 1,351, ,526, ,964, ,425, ,570, , ,086,50 3,224, Report Surplus (Deficit): 1,351, ,526, ,964, ,425, ,570, , ,086,50 3,224, Page 67 of 84 5/17/2018 3:48:13 PM Page 3 of 4

68 Budget Worksheet For Fiscal: Period Ending: 06/30/2018 Fund Summary Fund WASTEWATER FUND 1,351, ,526, ,964, ,425, ,570, , ,086,50 3,224, Report Surplus (Deficit): 1,351, ,526, ,964, ,425, ,570, , ,086,50 3,224, Page 68 of 84 5/17/2018 3:48:13 PM Page 4 of 4

69 Page 69 of 84 BUDGET FISCAL YEAR

70 IMPROVE FISCAL SUSTAINABILITY MAXIMIZE BASIC RESOURCES ENHANCE PUBLIC SAFETY DEVELOP PUBLIC AFFAIRS CULTIVATE ECONOMIC DEVELOPMENT Page 70 of 84 Where are we now?

71 FISCAL MODELING CAPITAL IMPROVEMENT PLAN POTRERO INTERCHANGE WASTEWATER PLANT EXPANSION WEST SIDE FIRE STATION DESIGN PUBLIC INFORMATION ECONOMIC DEVELOPMENT Page 71 of 84 Continuous Efforts

72 Page 72 of 84 FISCAL SUSTAINABILITY Enhance Multi-Year Fiscal Models Community Investment Plan (5-Year) Maintain Unobligated Reserve Balances MAXIMIZE BASIC RESOURCES Transportation Enhancements Utility Capacity Expansion Park Improvements/Upgrades ENHANCE PUBLIC SAFETY Paramedic Crew West Side Fire Station Design/Construction DEVELOP PUBLIC AFFAIRS Communications Strategic Plan New/Improved Website New Beaumont App CULTIVATE ECONOMIC DEVELOPMENT Economic Development Strategic Plan Central City Beautification Concept Plan

73 FISCAL BUDGET Page 73 of 84 GENERAL FUND WASTEWATER FUND CFD FUNDS

74 $4.0 Secured Property Tax Revenues 2008 to 2017 Millions $3.5 $3.0 $2.5 $2.0 $1.5 $1.0 $0.5 $ Page 74 of 84 Residential Commercial Industrial Vacant 6

75 20.0% Percent Change in Levy 2008 to % 10.0% 5.0% 0.0% % -10.0% Page 75 of %

76 Page 76 of 84 ENHANCEMENTS Segregate Functions I.T., H.R. & Risk Management Finance & Budget Building Maintenance Additional Staffing Finance Department Equipment Streets Department Contingency Ability to Manage Unexpected Costs Reserves Capacity for the Future

77 FY2018 Budget 16% 2% 50% 23% Page 77 of 84 9% Taxes Permits Charges for Service Transfers Other

78 FY2019 Draft Budget 15% 1% 22% 52% Page 78 of 84 10% Taxes Permits Charges for Service Transfers Other