Budget and Personnel Committee

MINUTES BUDGET AND PERSONNEL COMMITTEE Special Budget Meeting - Wednesday, March 27, 2024 2:00 PM 1. CALL TO ORDER Mayor Carbone called the meeting to order at 2:00 PM. 2. ROLL CALL Present: Staff: Mayor Carbone Councilmember Sofer City Manager Vibeke Norgaard Finance Manager Jennifer Pope HR/Risk Manager Audrey Cray City Clerk Kerry Lindstrom 3. COMMUNICATIONS No public comment received. 4. ORDER OF BUSINESS 4A. Approve the Budget and Personnel Committee Special Meeting Minutes for February 15, 2024 No public comment received. Upon motion by Mayor Carbone and seconded by Councilmember Sofer, the Budget and Personnel Committee voted 2-0 to approve the Budget and Personnel Committee Special Meeting minutes for February 15, 2024. 48. Consideration and Approval of Proposed Budget Amendment #1 for Fiscal Year 2023-2024 No public comment received. Staff gave a presentation of the proposed budget amendment for FY 23/24. Council Member Sofer and Mayor Carbone asked multiple questions including questions about building permit revenue, grants, City department participation in the budget adjustments, increase in operating expenditures, and staff answered the questions. Upon motion by Mayor Carbone and seconded by Councilmember Sofer, the Budget and Personnel Committee voted 2-0 to recommend approval of the Proposed Budget Amendment #1 for Fiscal Year 2023-2024 to the City Council. 1

Councilmember Sofer and Mayor Carbone thanked Staff for their work on the budget amendment. 5. ADJOURNMENT The Committee adjourned the meeting at approximately 2:35 PM. 2

SPECIAL BUDGET MEETING BUDGET AND PERSONNEL COMMITTEE WEDNESDAY, MARCH 27, 2024 2:00 PM 1

1. CALL TO ORDER 2. ROLL CALL 3. COMMUNICATIONS Members of the Public may address the Budget/Personnel Committee on matters not appearing on the Budget/Personnel Committee Agenda at this time for up to three minutes. In order that the Budget/Personnel Committee Secretary may later identity the speaker in the minutes of the meeting, it is helpful if the speakers state their names. Public comments regarding items on the scheduled agenda will be heard at the time the item is being considered by the Budget/Personnel Committee. 4. ORDER OF BUSINESS 4A. Approve the Budget and Personnel Committee Special Meeting Minutes for AGENDA BUDGET AND PERSONNEL COMMITTEE Special Budget Meeting - Wednesday, March 27, 2024 2:00 PM AMENDED AGENDA THIS MEETING WILL BE HELD VIRTUALLY AND IN PERSON, INS COMPLIANT WITH ASSEMBLY BILL AB 2449, SIGNED INTO LAW ON SEPTEMBER 13, 2022, WHICH AMENDS GOVERNMENT CODE SECTION 54953 TO PROVIDE AUTHORITY FOR PUBLIC AGENCIES TO CONTINUE TO TOLD VIRTUAL MEETINGS AND REMAIN IN COMPLIANCE WITH THE CROWN ACT (GOV. CODE §§ 54950 ET SEQ.) TO PARTICIPATE IN THE ZOOM COUNCIL MEETING LIVE: https://us02web.zoom.us/j/4614728829 Meeting ID: 461 472 8829 Participate telephonically by calling the number below: (669) 900-6833 Meeting ID: 461 472 8829 If prompted to enter a participant ID, press # To participate in person: City Hall, Council Chamber 1 Pendergrass Way Sand City, CA 93955 2

February 15, 2024 Draft Minutes 4B. Consideration and Approval of Proposed Budget Amendment #1 for Fiscal Year 2023-2024 Staff Report Fiscal Year 2023-2024 Proposed Budget Amendment #1 5. ADJOURNMENT The current agenda is available in PDF format on our website at: www.sandcity.org If you have a request for a disability-related modification or accommodation, including auxiliary aids or services, which will allow you to participate in a Sand City public meeting, please call the City Clerk at (831) 394-3054 extension 220, or give your written request to the City Clerk at 1 Pendergrass Way, Sand City, CA 93955 at least 48 hours prior to the scheduled meeting to allow the City Clerk time to arrange for the requested modification or accommodation. 3

SPECIAL BUDGET MEETING BUDGET AND PERSONNEL COMMITTEE WEDNESDAY, MARCH 27, 2024 2:00 PM 1

1. CALL TO ORDER 2. ROLL CALL 3. COMMUNICATIONS Members of the Public may address the Budget/Personnel Committee on matters not appearing on the Budget/Personnel Committee Agenda at this time for up to three minutes. In order that the Budget/Personnel Committee Secretary may later identity the speaker in the minutes of the meeting, it is helpful if the speakers state their names. Public comments regarding items on the scheduled agenda will be heard at the time the item is being considered by the Budget/Personnel Committee. 4. ORDER OF BUSINESS 4A. Approve the Budget and Personnel Committee Special Meeting Minutes for AGENDA BUDGET AND PERSONNEL COMMITTEE Special Budget Meeting - Wednesday, March 27, 2024 2:00 PM AMENDED AGENDA THIS MEETING WILL BE HELD VIRTUALLY AND IN PERSON, INS COMPLIANT WITH ASSEMBLY BILL AB 2449, SIGNED INTO LAW ON SEPTEMBER 13, 2022, WHICH AMENDS GOVERNMENT CODE SECTION 54953 TO PROVIDE AUTHORITY FOR PUBLIC AGENCIES TO CONTINUE TO TOLD VIRTUAL MEETINGS AND REMAIN IN COMPLIANCE WITH THE CROWN ACT (GOV. CODE §§ 54950 ET SEQ.) TO PARTICIPATE IN THE ZOOM COUNCIL MEETING LIVE: https://us02web.zoom.us/j/4614728829 Meeting ID: 461 472 8829 Participate telephonically by calling the number below: (669) 900-6833 Meeting ID: 461 472 8829 If prompted to enter a participant ID, press # To participate in person: City Hall, Council Chamber 1 Pendergrass Way Sand City, CA 93955 2

February 15, 2024 Draft Minutes 4B. Consideration and Approval of Proposed Budget Amendment #1 for Fiscal Year 2023-2024 Staff Report Fiscal Year 2023-2024 Proposed Budget Amendment #1 5. ADJOURNMENT The current agenda is available in PDF format on our website at: www.sandcity.org If you have a request for a disability-related modification or accommodation, including auxiliary aids or services, which will allow you to participate in a Sand City public meeting, please call the City Clerk at (831) 394-3054 extension 220, or give your written request to the City Clerk at 1 Pendergrass Way, Sand City, CA 93955 at least 48 hours prior to the scheduled meeting to allow the City Clerk time to arrange for the requested modification or accommodation. 3

AGENDA ITEM 4A. Approve the Budget and Personnel Committee Special Meeting Minutes for February 15, 2024 4

1 MINUTES BUDGET AND PERSONNEL COMMITTEE Special Budget Meeting - Thursday, February 15, 2024 2:00 PM 1. CALL TO ORDER Committee Member Carbone called the meeting to order at 2:00 PM. 2. ROLL CALL Present: Committee Member Carbone Committee Member Sofer Staff: City Manage Vibeke Norgaard Finance Manager Jennifer Pope Risk Manager Audrey Cray 3. COMMUNICATIONS No public comment received. 4. ORDER OF BUSINESS 4A. Approve the Budget and Personnel Committee Special Meeting Minutes for June 15, 2023 No public comment received. Upon motion by Committee Member Sofer and seconded by Committee Member Carbone, the Committee voted 2-0, to approve the Budget and Personnel Committee Special Meeting Minutes for June 15, 2023. 4B. Review of Fiscal Year 2022-2023 Audited Financial Reports No public comment received. The Committee received a presentation on the financial reports from Rich Gonzalez of CliftonAllenLarson. The Committee did not have any questions and thanked CliftonAllenLarson for their presentation. Finance Manager Jennifer Pope thanked CliftonAllenLarson for their presentation and said they look forward to working with them next year. Committee Member Carbone commented this year’s audit was somewhat of a different process than years past and thanked the auditors for working with the City of Sand City. Upon motion by Committee Member Carbone and seconded by Committee Member Sofer, the Committee voted 2-0 to recommend the Fiscal Year 2022-2023 5

2 Audited Financial Reports be taken to the City Council to be approved by the City Council. 5. CLOSED SESSION 6. ADJOURNMENT The Committee adjourned the meeting at approximately 2:15 PM. ______________________________ Kerry Lindstrom, City Clerk 6

AGENDA ITEM 4B. Consideration and Approval of Proposed Budget Amendment #1 for Fiscal Year 2023-2024 7

City of Sand City STAFF REPORT TO: Budget and Personnel Committee FROM: Vibeke Norgaard, City Manager; Jennifer Pope, Finance Manager SUBJECT: Proposed Budget Amendment #1 for Fiscal Year 2023-2024 DATE: March 27, 2024 _______________________________________________________________________ BACKGROUND/DISCUSSION: The City Council approved the Fiscal Year 2023-2024 Budget on June 20, 2023. It is customary, at this time of the year, to amend the current year’s budget to reflect any updates to revenues and expenditures. This report recommends budget adjustments to the City’s General Fund Budget based on an amended projection of revenue and expenditures. The budget amendment results in an overall projected City budget surplus of $410,899, including a projected excess in operating revenue of $2,119,162. Revenue The adopted revenue budget for FY 23-24 is $10,260,900. The City’s revenues are expected to exceed that projection: The proposed amendment to the revenue budget for FY 23-24 reflects this increase in revenues by projecting $11,320,199, an estimated increase of $1,059,299. Operating Revenue: Staff projections included an estimated increase in operating revenues of approximately $193,603 when compared to the adopted budget. Some of the larger changes include approximately $105,700 in greater than anticipated Local Agency Investment Fund (LAIF) interest, an estimated increase of $50,176 in Property Tax, Utility Users Tax, and Business License Tax, and an increase of $12,000 in revenue from Building Permits. These revised estimates are built upon the final FY 22-23 revenue, while incorporating the current year’s trends. Other Revenue: Staff projections also include an estimated increase in Special Projects and Grant revenue of approximately $865,696. This includes an increase of $267,000 in new grant funds including a Rural Energy for America Program (REAP) grant, Local Early Action Plan (LEAP) grant, Coastal Conservancy grant ($50,000 expected to be spent in FY 23- 8

24 out of the $473,500 grant obtained), and Permanent Local Housing Allocation (PLHA) grant ($67,139) and $614,537 in project carry forward from FY 22-23. In FY 22-23 the City anticipated receiving approximately $672,961 in reimbursements for grant funded projects which include Prop 1 IRWM (Catalina), Prop 1 SW (Contra Costa), and Per Capita Parks (Calabrese Park). Since only $58,424 of these funds was spent in FY 22-23, and these projects are moving ahead in FY 23-24, staff is requesting amending the budget to move the remaining appropriation for these projects from FY 22-23 to FY 23-24. See table below: CITY OF SAND CITY Carry Forward from FY 22/23 to FY 23/24 REV Description ACCT # FY 2023 Amended Budget FY 22/23 Actual Revenue June 2023 Budget Remaining June 2023 FY 23/24 Adopted Budget FY 23/24 Actuals through January 2024 Carry Forward from FY 22/23 FY 23/24 Proposed Amended Budget Difference 4682 4683 4684 PROP 1 IRWM - Catalina PROP 1 SW - Contra Costa Parks Grant $ 131,902 $ 366,059 $ 175,000 $ 20,751 $ - $ 37,673 $ (111,151) $ (366,059) $ (137,327) $ - $ - $ - $ - $ 76,734 $ - $ 111,151 $ 366,059 $ 137,327 $ 111,151 $ 366,059 $ 137,327 $ 111,151 $ 366,059 $ 137,327 Expenditures In addition to the projected increase in revenues, the Amendment projects an increase in expenditures in FY 23-24. The adopted expenditure budget for FY 23-24 is $8,251,800. The proposed amendment to the expenditure budget for FY 23-24 is $10,909,300, an estimated increase of $2,657,500. Operating Expenditures: The proposed budget amendment contains several changes to the operating expenditures. Staff projections included an estimated increase in operating expenditures of $743,441 when compared to the adopted budget. Some of these expenditures are due to three department heads retiring in February of 2023, which affected FY 23-24 by resulting in an increase in costly contracted services for Administrative Services, and Finance. The services provided by these contracts include the cost of outsourced human resources consultants and financial management consultants. Due to the increase in projects being initiated and completed and grant funding obtained, there has been a resulting increase in planning and engineering service expenditures. In addition, in FY 23-24, the City hired a Human Resources/Risk Manager to replace the Administrative Services Director position which had remained unfilled for several years. The increase also reflects an increase in PERs costs and the purchase of new computer equipment due to the outdated nature of the City’s existing equipment. Other Expenditures: 9

Other projected expenditures include an estimated increase of $1,914,059 compared to the adopted budget. The increase includes $33,600 for safety improvements in the Police Department and the creation of additional office space. This increase is also in part due to the fact that the City anticipated spending approximately $1,782,566 in FY 22-23 on the following projects, Calabrese Park, Prop 1 IRWM (Catalina), Prop 1 SW (Contra Costa), and West Bay Platform, and $290,000 on the Housing Element. Most of these projects will be completed in FY 23-24 so staff is requesting the remaining appropriation be carried forward to FY 23-24. CITY OF SAND CITY Carry Forward from FY 22/23 to FY 23/24 EXP Description ACCT # FY 2023 Amended Budget FY 22/23 Actual Expenditure June 2023 Budget Remaining June 2023 FY 23/24 Adopted Budget FY 23/24 Actuals through January 2024 Carry Forward from FY 22/23 FY 23/24 Proposed Amended Budget Difference 5010 5010 5732 6311 Parks Project PROP 1 SW - Contra Costa, IRWM Catalina West Bay Platform - FEMA Housing Element $ 944,143 $ 497,961 $ 340,462 $ 290,000 $ 107,890 $ 109,625 $ 14,533 $ 170,705 $ (836,253) $ (388,336) $ (325,929) $ (119,295) $ - $ 100,000 $ - $ - $ 665,057 $ 95,941 $ 26,605 $ 98,256 $ 836,253 $ 288,336 $ 325,929 $ 119,295 $ 836,253 $ 388,336 $ 325,929 $ 211,653 $ 836,253 $ 288,336 $ 325,929 $ 119,295 FISCAL IMPACT: The total revenue for the proposed amended budget for FY 23-24 is $11,320,199 and the total proposed amended expenditures for FY 23-24 is $10,909,300, resulting in an estimated surplus of $410,899. RECOMMENDATION: Staff recommends that the Budget and Personnel Committee recommend approval of the Fiscal Year 2023-2024 Proposed Budget Amendment #1 to City Council in substantially the same form as that attached as Attachment 1. The budget will be amended before it is taken to Council in order to include recent Council actions, including: (1) the MBARD grant of $205,000 and (2) a recently approved authorization to purchase property at $800,000. Neither of these items will have a substantial impact on the expected overall budget surplus. ATTACHMENTS: 1. Fiscal Year 2023-2024 Proposed Budget Amendment #1 10

Description FY 22/23 Actuals FY 23/24 Actuals through 1/31/2024 FY 23/24 Adopted Budget FY 23/24 Proposed Amended Budget Difference Recurring Revenue for Operations $9,320,041 $5,370,816 $10,093,800 $10,287,403 $193,603 Other Project Revenues $255,131 $107,149 $167,100 $1,032,796 $865,696 SUB TOTAL $9,575,172 $5,477,965 $10,260,900 $11,320,199 $1,059,299 Recurring Expenditures for Operations $6,830,314 $4,435,663 $7,424,800 $8,168,241 $743,441 Other Expenditures $893,539 $1,083,742 $827,000 $2,741,059 $1,914,059 SUB TOTAL $7,723,853 $5,519,404 $8,251,800 $10,909,300 $2,657,500 DIFFERENCE $1,851,319 -$41,439 $2,009,100 $410,899 -$1,598,201 CITY SUMMARY 11

Description FY 23/24 Actuals FY 23/24 Actuals through 1/31/2024 FY 23/24 Adopted Budget FY 23/24 Proposed Amended Budget Difference RECURRING REVENUES Property Taxes $158,418 $85,595 $135,000 $153,176 $18,176 Sales/Use Taxes $3,622,075 $1,775,190 $3,529,000 $3,529,000 $0 Transaction Tax $3,495,665 $2,281,341 $4,446,000 $4,446,000 $0 TOT Tax $124,723 $67,423 $126,000 $126,000 $0 Franchise/Users Tax $288,154 $145,676 $288,400 $305,400 $17,000 Business License $655,275 $697,845 $693,500 $708,500 $15,000 Planning Revenues $8,308 $3,794 $11,000 $16,300 $5,300 Building Revenues $27,018 $10,339 $19,800 $31,800 $12,000 Police Revenues $49,296 $10,908 $34,200 $25,243 -$8,957 Public Works Revenues $34,880 $29,767 $55,300 $57,040 $1,740 Interest $267,889 $0 $219,600 $336,300 $116,700 Rental $17,293 $11,897 $19,000 $19,000 $0 ROPS Residual $145,642 $53,496 $230,000 $230,000 $0 SA Admin Fees Reimbursement $127,330 $0 $0 $0 $0 Misc. Revenues $87,005 $50,554 $94,500 $98,586 $4,086 Recurring Grants $159,176 $146,992 $185,500 $198,059 $12,559 Cal-Am $51,892 $0 $7,000 $7,000 $0 Subtotal Recurring Revenues $9,320,041 $5,370,816 $10,093,800 $10,287,403 $193,603 OTHER REVENUE SOURCES Special Project Revenues $234,380 $30,415 $167,100 $353,586 $186,486 Grants $20,751 $76,734 $0 $679,210 $679,210 Subtotal Other Revenue $255,131 $107,149 $167,100 $1,032,796 $865,696 Total Revenue $9,575,172 $5,477,965 $10,260,900 $11,320,199 $1,059,299 Budget Summary City Revenues 12

CITY OF SAND CITY Revenues FY 23/24 Proposed Budget Amendment ACCOUNT NUMBER Description FY 22/23 Actual Revenue June 2023 FY 23/24 Adopted Budget FY 23/24 Actuals through January 2024 FY 23/24 Proposed Amended Budget Difference NON DEPARTMENTAL 4005 0 Property Tax 93,187$ 76,500$ 52,752$ 81,150$ 4,650$ 4006 0 ROPS Residual 145,642$ 230,000$ 53,496$ 230,000$ -$ 4008 0 SA Admin Fees Reimbursement 127,330$ -$ -$ -$ 4010 0 Prior Year Tax 713$ 1,200$ 1,035$ 1,200$ -$ 4012 0 Property Tax VLF 41,994$ 43,100$ 20,287$ 45,626$ 2,526$ 4013 0 MBASIA Claim -$ 1,764$ 1,764$ 1,764$ 4015 0 Property Tax - SB 813 20,770$ 9,000$ 11,236$ 20,000$ 11,000$ 4020 0 Property Tax Transfer 1,409$ 4,700$ 63$ 4,700$ -$ 4025 0 Utility Users Tax 183,267$ 183,000$ 115,217$ 200,000$ 17,000$ 4030 0 Sales/Use Tax 3,622,075$ 3,529,000$ 1,775,190$ 3,529,000$ -$ 4032 0 Transaction/Use Tax Measure J 1% 3,495,665$ 4,446,000$ 2,281,341$ 4,446,000$ -$ 4033 0 Business License CASP Fee 90% 1,475$ 1,500$ 1,512$ 2,500$ 1,000$ 4034 0 TOT - Transient Occupancy Tax 124,723$ 126,000$ 67,423$ 126,000$ -$ 4035 0 Cable Franchise 6,784$ 7,700$ 3,059$ 7,700$ -$ 4040 0 Refuse Franchise 57,467$ 63,000$ 27,400$ 63,000$ -$ 4041 0 AB939/SB1383 12,584$ 39,700$ 9,916$ 39,700$ -$ 4045 0 PG & E Gas Franchise 4,238$ 3,200$ -$ 3,200$ -$ 4050 0 PG & E Electric Franchise 36,398$ 31,500$ -$ 31,500$ -$ 4055 0 Business License 655,053$ 693,000$ 697,732$ 708,000$ 15,000$ 4060 0 Business License Late Fee 223$ 500$ 114$ 500$ -$ 4305 0 Gas Tax Funds 1,188$ -$ -$ -$ 4340 0 Property Tax - HOPTR 346$ 500$ 222$ 500$ -$ 4350 0 Sanitation District Impact Fees 10,892$ 11,500$ -$ 11,500$ -$ 4410 0 Interest City Checking/CD/Property Tax 941$ 500$ -$ 1,000$ 500$ 4411 0 Interest - OPEB 522$ 100$ -$ 600$ 500$ 4413 0 Interest - City Housing 14,571$ 10,500$ -$ 14,500$ 4,000$ 4414 0 Interest - Lease GASB 87 5,676$ -$ -$ -$ -$ 4420 0 Interest - LAIF 249,666$ 194,300$ -$ 300,000$ 105,700$ 4425 0 Gain/Loss LAIF GASB 31 FMV (23,594)$ -$ -$ -$ -$ 4450 0 Interest TVI CDs 20,107$ 14,200$ -$ 20,200$ 6,000$ 4500 0 West End Revenue 37,521$ 34,800$ 35,052$ 35,052$ 252$ 4502 0 West End Mural Festival 2,222$ 2,300$ -$ 2,300$ -$ 4504 0 Art Park Events 855$ 1,500$ 600$ 1,500$ -$ 4550 0 Publications & Copies Fee -$ 100$ -$ 50$ (50)$ 4710 0 Mitigation Fees 1,361$ 1,500$ -$ 1,400$ (100)$ 4730 0 Other Misc Revenue 17,659$ 200$ 1,106$ 1,200$ 1,000$ 4732 0 Reimbursements 586$ 1,000$ -$ 1,000$ -$ 4733 0 Recycling Grant -$ -$ -$ 13

ACCOUNT NUMBER Description FY 22/23 Actual Revenue June 2023 FY 23/24 Adopted Budget FY 23/24 Actuals through January 2024 FY 23/24 Proposed Amended Budget Difference 4736 0 US Bank Card 661$ 400$ 605$ 620$ 220$ 4740 0 Rental Income 17,293$ 19,000$ 11,897$ 19,000$ -$ 4833 0 CAL AM Lease 51,892$ 7,000$ -$ 7,000$ -$ 9,041,363$ 9,788,000$ 5,169,017$ 9,958,961$ 170,961$ PLANNING/COMMUNITY DEVELOPMENT 4116 5 STR Application 5,370$ 5,600$ 394$ 5,600$ -$ 4120 5 Coastal Permit 500$ 1,600$ -$ 1,600$ -$ 4125 5 Conditional Use Permit (CUP) 1,754$ 2,100$ 1,500$ 5,100$ 3,000$ 4126 5 Temporary CUP 200$ 200$ 350$ 500$ 300$ 4145 5 Site Permits -$ 500$ 50$ 500$ -$ 4155 5 Design Review 150$ 500$ -$ 500$ -$ 4156 5 Sign Permit -$ 100$ -$ 100$ -$ 4219 5 Parking Permits 400$ 400$ 1,500$ 2,400$ 2,000$ 4335 5 Post Reimburse (67)$ -$ -$ 8,308$ 11,000$ 3,794$ 16,300$ 5,300$ BUILDING 4115 6 Bldg. Permit 16,322$ 5,100$ 5,831$ 17,100$ 12,000$ 4164 6 Short Term Rental Inspection 4,200$ 4,200$ -$ 4,200$ -$ 4165 6 Plan Check Fees 6,495$ 10,500$ 4,508$ 10,500$ -$ 27,018$ 19,800$ 10,339$ 31,800$ 12,000$ PUBLIC SAFETY 4210 8 City Fines Public Safety 2,754$ 4,200$ 2,729$ 5,200$ 1,000$ 4211 8 Vehicle Release 1,143$ 1,000$ 380$ 1,000$ -$ 4221 8 Sand City Parking 8,644$ 10,500$ 3,635$ 10,500$ -$ 4325 8 Motor Vehicle 381$ 500$ -$ 500$ -$ 4330 8 Prop 172 - 1/2 Tax Police 19,675$ 500$ 2,031$ 4,000$ 3,500$ 4335 8 Post Reimburse -$ 500$ 1,900$ 2,000$ 1,500$ 4515 8 Dog Licensing -$ 100$ -$ 100$ -$ 4524 8 Asset Forfeiture 1,393$ 1,500$ -$ 1,500$ -$ 4560 8 Special Police 305$ 400$ 190$ 400$ -$ 4639 8 Officer Wellness 15,000$ 15,000$ -$ -$ (15,000)$ 4730 0 Other Misc Revenue -$ -$ 25$ 25$ 25$ 4732 8 Reimbursements -$ 18$ 18$ 18$ 49,296$ 34,200$ 10,908$ 25,243$ (8,957)$ PUBLIC WORKS 4150 11 Bldg Dev. Fees -$ 500$ -$ 500$ -$ 4160 11 Engineering Fees 13,054$ 31,500$ 14,250$ 31,500$ -$ 4205 11 CA Code Fines 312$ 700$ 497$ 700$ -$ 4305 11 Gas Tax 2015 14,753$ 2,200$ 9,688$ 2,289$ 89$ SUB TOTAL NON DEPARTMENT SUB TOTAL PLANNING/COMMUNITY DEV SUB TOTAL BUILDING SUB TOTAL PUBLIC SAFETY 14

ACCOUNT NUMBER Description FY 22/23 Actual Revenue June 2023 FY 23/24 Adopted Budget FY 23/24 Actuals through January 2024 FY 23/24 Proposed Amended Budget Difference 4305 11 Gas Tax 2016 5,800$ 5,823$ 23$ 4305 11 Gas Tax 2017 2,600$ 3,126$ 526$ 4305 11 Gas Tax 2017.5 1,000$ 1,000$ -$ 4305 11 Gas Tax 2013 3,100$ 3,100$ -$ 4306 11 RMRA-Road Maint 6,760$ 7,900$ 5,331$ 9,002$ 1,102$ 34,880$ 55,300$ 29,767$ 57,040$ 1,740$ GRANTS 4069 8 Cops Grant/CLEEP 147,973$ 173,500$ 144,492$ 186,159$ 12,659$ 4647 8 Grant-Bullet Proof Vests 1,203$ 1,900$ -$ 1,900$ -$ 4682 0 PROP 1 IRWM - Catalina 20,751$ 111,151$ 111,151$ 4683 0 PROP 1 SW - Contra Costa -$ 76,734$ 366,059$ 366,059$ 4836 8 CSA74-Grant EMS 2,500$ 2,600$ 2,500$ 2,500$ (100)$ 4729 0 MBASIA/Fitness 7,500$ 7,500$ -$ 7,500$ -$ 4608 5 REAP Grant 85,000$ 85,000$ 4611 5 Coastal Conservancy Grant 50,000$ 50,000$ 4609 5 PLHA Grant 67,000$ 67,000$ 179,927$ 185,500$ 223,726$ 877,269$ 691,769$ 4530 0 South of Tioga Reim 53,481$ 50,000$ 30,415$ 50,000$ -$ 4531 0 South of Tioga Plan Check 4,563$ 20,000$ -$ 20,000$ -$ 4532 0 South of Tioga Building Permit 6,405$ 30,000$ -$ 30,000$ -$ 4533 0 CAL AM Reimbursement 2,255$ 2,100$ -$ 2,100$ -$ 4607 5 LEAP Grant -$ 65,000$ 65,000$ 4608 5 REAP Grant 65,000$ -$ -$ 131,703$ 102,100$ 30,415$ 167,100$ 65,000$ PARKS 4684 12 Parks Grant 37,673$ 171,486$ 171,486$ 37,673$ -$ -$ 171,486$ 171,486$ COMMUNITY OUTREACH 4706 18 Habitat Revenue 65,003$ 65,000$ -$ 15,000$ (50,000)$ 65,003$ 65,000$ -$ 15,000$ (50,000)$ 9,575,172$ 10,260,900$ 5,477,965$ 11,320,199$ 1,059,299$ SUB TOTAL PUBLIC WORKS SUB TOTAL PARKS SUB TOTAL COMM. OUTREACH GRAND TOTAL REVENUES SUB TOTAL GRANTS SPECIAL PROJECTS SUB TOTAL SPECIAL PROJECTS 15

Description FY 23/24 Actuals FY 23/24 Actuals through 1/31/2024 FY 23/24 Adopted Budget Proposed Amended Budget FY 23/24 Difference RECURRING EXPENSES City Council $116,563 $56,110 $135,100 $105,188 -$29,912 Administration $679,574 $351,612 $686,500 $856,239 $169,739 Finance $509,175 $340,102 $387,800 $594,470 $206,670 Attorney $172,814 $94,478 $257,100 $257,100 $0 Planning $399,475 $226,172 $246,800 $460,500 $213,700 Building $39,951 $25,334 $54,800 $54,800 $0 Police $3,487,334 $2,214,999 $3,758,800 $3,843,030 $84,230 Fire $328,054 $346,268 $345,000 $346,268 $1,268 Public Works $746,728 $552,524 $1,189,900 $1,258,861 $68,961 Parks $7,735 $6,128 $12,500 $14,500 $2,000 Government Buildings $71,905 $60,595 $60,700 $70,619 $9,919 Community Outreach $144,135 $90,719 $150,600 $171,600 $21,000 Recurring Grants $3,313 $1,037 $2,500 $4,300 $1,800 Non-Departmental $123,556 $69,584 $136,700 $130,765 -$5,935 SUBTOTAL FOR RECURRING EXPENSES $6,830,314 $4,435,663 $7,424,800 $8,168,241 $743,441 OTHER EXPENSES Capital Outlay $328,245 $66,502 $252,800 $286,400 $33,600 Economic Development $150,130 $116,003 $184,200 $184,200 $0 Grants/Special Projects $415,164 $901,237 $390,000 $2,270,459 $1,880,459 SUBTOTAL OTHER EXPENSES $893,539 $1,083,742 $827,000 $2,741,059 $1,914,059 TOTAL EXPENSES $7,723,853 $5,519,404 $8,251,800 $10,909,300 $2,657,500 Budget Summary City Expenditures 16

CITY OF SAND CITY Expenditures FY 23/24 Proposed Budget Amendment ACCOUNT NUMBER Description FY 22/23 Actual Expenses June 2023 FY 23/24 Adopted Budget FY 23/24 Actuals through January 2024 FY 23/24 Proposed Amended Budget Difference NON DEPARTMENT 5000 0 Municiple Code Updates 2,557$ 3,100$ 1,440$ 3,100$ -$ 5001 0 Memberships Public Agencies 15,392$ 14,000$ 2,165$ 14,000$ -$ 5002 0 Memberships Voluntary 6,229$ 10,000$ 7,979$ 12,000$ 2,000$ 5005 0 Arts Council 2,800$ 20,000$ 1,391$ 5,000$ (15,000)$ 5009 0 COVID General 1,742$ -$ -$ -$ 5025 0 Dues/Subscrptions 182$ 200$ 475$ 700$ 500$ 5070 0 Health Benefits 953$ 1,300$ 684$ 1,300$ -$ 5081 0 GASB 68 Report/ CalPERs 2,100$ 2,200$ 2,100$ 2,200$ -$ 5202 0 EAP Program w/MBASIA 1,189$ 1,300$ 1,615$ 1,615$ 315$ 5425 0 Technical Support 11,042$ 2,600$ 9,786$ 14,400$ 11,800$ 5720 0 Auto Maintanence 6,733$ 6,000$ -$ 2,000$ (4,000)$ 5905 0 City Events 300$ -$ -$ 5910 0 Donations 4,386$ 6,500$ -$ 6,500$ -$ 5930 0 Misc. Expense 2,665$ 3,000$ 1,462$ 3,000$ -$ 5935 0 Equip. Maint. $ 8,917 $ 8,400 $ 4,134 $ 8,400 $ - 5940 0 Office Supplies 23,586$ 25,000$ 15,974$ 25,000$ -$ 5945 0 Office Phones 1,144$ 1,500$ 644$ 1,500$ -$ 5950 0 Physical/Vaccin -$ 200$ -$ -$ (200)$ 5955 0 Official Bonds 1,216$ 1,300$ 1,276$ 1,300$ -$ 5960 0 Utilities 27,391$ 25,000$ 16,397$ 25,000$ -$ 5970 0 Equip. Purchase 1,174$ 2,100$ -$ 1,000$ (1,100)$ 5980 0 Bank Charges 258$ 1,000$ 9$ 250$ (750)$ 5998 0 Internet/Web 1,599$ 2,000$ 2,053$ 2,500$ 500$ 123,556$ 136,700$ 69,584$ 130,765$ (5,935)$ CITY COUNCIL 5025 1 Dues/Subscriptions 300$ -$ 5030 1 Auto Allowance 2,400$ 2,400$ 1,400$ 2,400$ -$ 5040 1 Salaries $ 5,700 $ 12,500 $ 24,000 $ 24,000 5065 1 Dental 4,099$ 4,300$ 2,497$ 4,300$ -$ 5066 1 Vision Coverage 764$ 900$ 430$ 900$ -$ 5067 1 Life Ins -$ -$ 126$ 126$ 126$ 5070 1 Health Benefits 57,900$ 55,800$ -$ -$ (55,800)$ 5073 1 PERS Retire EE 415$ 700$ -$ 700$ -$ 5075 1 PERS 1,237$ 600$ 1,625$ 2,000$ 1,400$ 5078 1 PERs Survivor -$ 200$ 48$ 200$ -$ 5079 1 Deferred Comp 4,400$ 6,000$ 6,300$ 16,000$ 10,000$ 5080 1 FICA/Medicare 3,903$ 1,500$ 624$ 1,500$ -$ SUB TOTAL NON DEPARTMENT 17

ACCOUNT NUMBER Description FY 22/23 Actual Expenses June 2023 FY 23/24 Adopted Budget FY 23/24 Actuals through January 2024 FY 23/24 Proposed Amended Budget Difference 5085 1 CA SUI/ETT 767$ 400$ 666$ 1,200$ 800$ 5095 1 Train/Meetings 8,292$ 15,000$ 5,953$ 15,000$ -$ 5110 1 Council Meeting 12,000$ 18,000$ 55$ 1,000$ (17,000)$ 5120 1 Elections 1,217$ -$ -$ -$ 5137 1 GASB 68 Liability 3,158$ 16,700$ 16,157$ 16,200$ (500)$ 5925 1 Liability Ins. 717$ 800$ 592$ 1,183$ 383$ 5945 1 Office Phones 3,841$ 4,400$ 1,115$ 2,400$ (2,000)$ 5965 1 Work. Comp. Ins 1,263$ -$ 836$ 4,079$ 4,079$ 5970 1 Equip. Purchase 2,902$ 6,300$ 1,265$ 3,000$ (3,300)$ 5985 1 Exercise Prgm 1,290$ 1,100$ 3,920$ 9,000$ 7,900$ 116,563$ 135,100$ 56,110$ 105,188$ (29,912)$ ADMINISTRATION 5019 2 Temp Staffing 49,422$ 10,000$ -$ -$ (10,000)$ 5020 2 Contract Svcs. 14,725$ 60,000$ 29,750$ 93,275$ 33,275$ 5025 2 Dues/Subscription/Membership 5,310$ 4,200$ 3,403$ 4,200$ -$ 5030 2 Auto Allowance 3,600$ 3,600$ 2,100$ 3,600$ -$ 5035 2 Service Contract 9,232$ 9,800$ -$ 8,000$ (1,800)$ 5040 2 Salaries 319,023$ 376,500$ 186,050$ 407,000$ 30,500$ 5042 2 Pai