Budget and Personnel Committee

MINUTES BUDGET AND PERSONNEL COMMITTEE Special Budget Meeting - Tuesday, May 13, 2025 9:30AM As allowed by Assembly Bill AB 2449, this meeting was conducted in person and by teleconference. 1. CALL TO ORDER Mayor Carbone called the meeting to order at approximately 9:45 am. 2. ROLLCALL Present: Mayor Carbone Council Member Diaz Staff: Vibeke Norgaard, City Manager Jennifer Pope, Finance Manager 3. COMMUNICATIONS No public comment received. 4. ORDER OF BUSINESS 4A. Approve the Sand City budget and Personnel Committee Meeting Minutes for February 12, 2025. No public comment received. The Committee voted 2-0, to approve the Budget and Personnel Committee, Special Meeting minutes for February 12, 2025. 4B. Consideration and Approval of Proposed Budget Amendment #1 for Fiscal Year 2024-2025. No public comment received. Staff gave a presentation of the proposed budget amendment for FY 2024- 2025. Council Member Diaz and Mayor Carbone asked questions about sales tax revenue, grant funding, the City Fee Schedule, and requested the addition of pie charts for the Council presentation. Upon motion by Council Member Diaz and seconded by Mayor Carbone, the Budget and Personnel Committee voted 2-0 to recommend approval of the Proposed Budget Amendment #1 for Fiscal Year 2024-2025 to the City Council. 1

5. ADJOURNMENT Mayor Carbone adjourned the meeting approximately 10:15 am. 2

SPECIAL BUDGET MEETING BUDGET AND PERSONNEL COMMITTEE TUESDAY, MAY 13, 2025 9:30 AM 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 Sand City budget and Personnel Committee Meeting Minutes for AGENDA BUDGET AND PERSONNEL COMMITTEE Special Budget Meeting - Tuesday, May 13, 2025 9:30 AM THIS MEETING WILL BE HELD VIRTUALLY AND IN PERSON, IS 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 HOLD VIRTUAL MEETINGS AND REMAIN IN COMPLIANCE WITH THE BROWN ACT (GOV. CODE §§ 54950 ET SEQ.). TO PARTICIPATE IN THE ZOOM COUNCIL MEETING LIVE: https://us02web.zoom.us/j/89039335615 Meeting ID: 890 3933 5615 To participate telephonically by calling the number below: (669) 900-6833 Meeting ID: 890 3933 5615# If prompted to enter a participant ID, press # TO PARTICIPATE IN PERSON: City Hall Council Chambers 1 Pendergrass Way Sand City, CA 2

February 12, 2025 Draft Minutes 4B. Consideration and Approval of Proposed Budget Amendment #1 for Fiscal Year 2024-2025 Staff Report Budget Amendment #1 for Fiscal year 2024-2025 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 TUESDAY, MAY 13, 2025 9:30 AM 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 Sand City budget and Personnel Committee Meeting Minutes for AGENDA BUDGET AND PERSONNEL COMMITTEE Special Budget Meeting - Tuesday, May 13, 2025 9:30 AM THIS MEETING WILL BE HELD VIRTUALLY AND IN PERSON, IS 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 HOLD VIRTUAL MEETINGS AND REMAIN IN COMPLIANCE WITH THE BROWN ACT (GOV. CODE §§ 54950 ET SEQ.). TO PARTICIPATE IN THE ZOOM COUNCIL MEETING LIVE: https://us02web.zoom.us/j/89039335615 Meeting ID: 890 3933 5615 To participate telephonically by calling the number below: (669) 900-6833 Meeting ID: 890 3933 5615# If prompted to enter a participant ID, press # TO PARTICIPATE IN PERSON: City Hall Council Chambers 1 Pendergrass Way Sand City, CA 2

February 12, 2025 Draft Minutes 4B. Consideration and Approval of Proposed Budget Amendment #1 for Fiscal Year 2024-2025 Staff Report Budget Amendment #1 for Fiscal year 2024-2025 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 Sand City budget and Personnel Committee Meeting Minutes for February 12, 2025 4

1 MINUTES BUDGET AND PERSONNEL COMMITTEE Special Budget Meeting - Wednesday, February 12, 2025 9:30 AM As allowed by Assembly Bill AB 2449, this meeting was conducted in person and by teleconference. 1. CALL TO ORDER Mayor Carbone called the meeting to order at 9:35 am. 2. ROLL CALL Present: Mayor Mary Ann Carbone Committee Member Marilee Diaz Staff: City Manager Vibeke Norgaard Finance Manager Jennifer Pope HR/Risk Manager Audrey Cray 3. COMMUNICATIONS Public comment received from Brian Clark. 4. ORDER OF BUSINESS 4A. Approve the Sand City Budget and Personnel Committee Meeting Minutes for May 29, 2024 No public Comment received. Upon motion by Committee Member Diaz and seconded by Mayor Carbone, the Budget and Personnel Committee voted 2-0 to approve the Budget and Personnel Committee Special Meeting Minutes for May 29, 2024. 4B. Review of Audited Financial Reports for Fiscal Year Ending June 30, 2024, and recommend approval to the City Council. Joseph Judson from CliftonLarsonAllen gave a presentation of the audit for fiscal year ending June 30, 2024. Mayor Carbone asked about the findings and confirmed with the auditor that they were corrected. Committee Member Diaz asked about the Successor Agency and staff directed her to NOTE 14 of the audit report for more information. The Mayor thanked staff for their work on the audit and Joseph and Clifton Larson Allen for their presentation. Public Comment: Brian Clark recommended that the City reduce spending on Planning and Police Department expenditures. Upon motion by Committee Member Diaz and seconded by Mayor Carbone, 5

2 the Budget and Personnel Committee voted 2-0 to recommend approval of the Fiscal Year 2023-2024 Audited Financial Statements and that they be taken to City Council for approval. 5. ADJOURNMENT The committee adjourned the meeting at approximately 10:00 AM. ___________________________ Kerry Lindstrom, City Clerk 6

AGENDA ITEM 4B. Consideration and Approval of Proposed Budget Amendment #1 for Fiscal Year 2024-2025 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 2024-2025 DATE: May 13, 2025 _______________________________________________________________________ BACKGROUND/DISCUSSION: The City Council approved the Fiscal Year 2024-2025 Budget on June 4, 2024. It is customary, at this time of the year, to amend the current year’s budget to reflect any updates to revenues and expenditures. The City Council’s approval is needed to amend the budget. 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 $1,892,330, including a projected excess in operating revenue of $1,986,111. A resolution reflecting the changes as well as an overview of significant changes are included in this staff report. Revenue The adopted revenue budget for FY 24-25 is $13,436,676. The City’s revenues are now expected to exceed that projection: The proposed amendment to the revenue budget for FY 24-25 reflects this increase in revenues by projecting $15,847,068, an estimated increase of $2,410,392. Operating Revenue: Staff projections included an estimated increase in operating revenues of approximately $592,796 when compared to the adopted budget. Some of the larger changes include $285,500 in greater than anticipated interest income primarily from Local Agency Investment Fund (LAIF) and the City Money Market account due to an increase in interest rates, $242,850 from an one-time Owner Participation Agreement payment negotiated by the City, $147,723 in Measure X funding, an increase in Business License Tax of $42,000 due to partnering with a consultant for business license administration and an online payment portal, and $24,000 in rental income from new leases of the 501 Ortiz property which the City took possession of in December 2024. There is also a decrease in budgeted revenue of $189,909 from Sales, Use, and Transaction Tax estimates due to ongoing economic challenges and unsurety. Other Revenue: 8

Staff projections also include an estimated increase in grant revenue of approximately $1,817,596. This includes $100,000 in grant funding obtained from the Monterey Bay Air Resources District (MBARD). It also includes an increase of $393,038 in carry forward grant funding from FY 23-24 from the Rural Energy for America Program (REAP) grant ($53,177), Coastal Conservancy grant ($50,000), Permanent Local Housing Allocation (PLHA) grant ($84,861), and prior Monterey Bay Air Resources District (MBARD) grant ($205,000). The increase in revenue also includes $439,956 in environmental enhancement fees. On December 12, 2024, the City took ownership of the property located at 501 Ortiz Avenue. Staff included a carry forward of $586,781 in revenue from the Housing Account and $84,861 in PLHA grant funding for the purchase of the property. There is also an increase in revenue due to reimbursement agreements made with developers for the South of Tioga project and the MST SURF! Project. These revenues are reimbursements for services provided for the projects and are therefore offset by expenditures. Expenditure In addition to the projected increase in revenue, the amendment reflects an increase in expenditures for FY 24-25. The adopted expenditure budget for FY 24-25 is $12,161,861. The proposed amendment to the expenditure budget for FY 24-25 is $13,954,738, an estimated increase of $1,792,877, of which $258,512 is an increase in operating expenditures. Operating Expenditures: The proposed budget amendment contains several changes to the operating expenditures. Staff projections included an estimated increase in operating expenditures of $258,512 when compared to the adopted budget. Including a $60,000 increase to planning services and $20,000 for recruitment of a planning manager, $30,000 in insurance costs for claims from the Sand City flood, $23,100 for maintenance of City parks, $15,000 for street sweeper repairs, and $15,000 for new Council Chamber chairs. There was also a reduction of $30,000 for contracted services in finance as financial consulting services were not needed. For the Police Department there was an increase of $32,000 for annual Flock Safety maintenance and support fees, $15,000 for overtime, $10,500 for safety equipment, and $10,000 for ongoing investigations. Other Expenditures: Non-operating expenditures has an estimated increase of $1,534,365 compared to the adopted budget. The increase includes approximately $91,000 for body worn cameras and records management software for the Police Department. It includes new project costs for the Sand City monument sign ($42,000), new workspace furniture for the City 9

Clerk and Finance Manager ($20,000), and a pavement management study ($12,000). This increase is also due to the fact that approximately $384,820 from the FY 23-24 is proposed to be carried forward to FY 24-25. As stated in the revenue section, the City acquired property at 501 Ortiz Avenue. Staff has included additional expenditures of $586,781 from the Housing Account and $109,000 from the PLHA grant to the budget amendment for the purchase of this property. There is also an increase in expenditures due to two large projects that required reimbursement agreements, South of Tioga and MST SURF!. These expenditures are reimbursed by the developer of the project and are therefore offset entirely by revenue. CEQA: This action does not constitute a "project" as defined by the California Environmental Quality Act (CEQA) guidelines section 15378. FISCAL IMPACT: The proposed amended budget for FY 24-25 has a total revenue of $15,847,068 and total proposed expenditures of $13,954,738 resulting in an estimated surplus of $1,892,330. RECOMMENDATION: Staff recommend that the Budget and Personnel Committee approve the Fiscal Year 2024-2025 Proposed Budget Amendment #1 and recommend approval to City Council. ATTACHMENTS: 1. Budget Amendment #1 for Fiscal Year 2024-2025 10

Description FY 23/24 Actuals FY 24/25 Actuals through 3/14/25 FY 24/25 Adopted Budget FY 24-25 Proposed Amended Budget Difference Operating Revenue $11,286,689 $6,289,047 $10,352,829 $10,945,625 $592,796 Non Operating Revenue $852,467 $1,012,620 $3,083,847 $4,901,443 $1,817,596 SUB TOTAL $12,139,156 $7,301,667 $13,436,676 $15,847,068 $2,410,392 Operating Expenditures $7,924,626 $5,921,544 $8,701,002 $8,959,514 $258,512 Non Operating Expenditures $1,232,438 $843,510 $3,460,859 $4,995,224 $1,534,365 SUB TOTAL $9,157,064 $6,765,054 $12,161,861 $13,954,738 $1,792,877 DIFFERENCE $2,982,092 $536,613 $1,274,815 $1,892,330 $617,515 CITY BUDGET SUMMARY 11

Description FY 23/24 Actuals FY 24-25 Actuals through 3/14/2025 FY 24-25 Adopted Budget FY 24/25 Proposed Amended Budget Budget Difference OPERATING REVENUES Property Taxes 152,734.60 83,867.02 137,962.00 137,985.00 23.00 Sales/Use Taxes 3,702,058.95 1,897,899.81 3,643,909.00 3,545,000.00 (98,909.00) Transaction Tax 4,708,704.84 2,418,746.71 4,631,000.00 4,540,000.00 (91,000.00) TOT Tax 119,356.03 57,405.75 120,000.00 120,000.00 - Franchise Fees/Users Tax 400,182.53 213,577.72 320,500.00 323,800.00 3,300.00 Business License 844,415.43 582,395.73 710,100.00 750,500.00 40,400.00 Planning Revenues 4,544.00 9,260.00 11,925.00 14,000.00 2,075.00 Building Revenues 36,618.95 14,056.08 27,150.00 27,150.00 - Police Revenues 18,915.11 12,571.24 17,700.00 19,800.00 2,100.00 Public Works Revenues 76,122.07 182,386.02 44,533.00 192,685.40 148,152.40 Interest 519,329.16 350,496.19 235,600.00 521,100.00 285,500.00 Rental 17,236.90 27,296.31 19,000.00 43,000.00 24,000.00 ROPS Residual 256,040.61 726.72 230,000.00 221,055.00 (8,945.00) SA Admin Fees Reimbursement 155,727.58 0.00 0.00 0.00 - Misc. Revenues 7,687.59 275,019.82 4,550.00 289,650.00 285,100.00 Recurring Grants 213,166.61 156,341.81 191,900.00 192,900.00 1,000.00 Cal-Am 53,848.00 7,000.00 7,000.00 7,000.00 - SUBTOTAL OPERATING REVENUE 11,286,688.96 6,289,046.93 10,352,829.00 10,945,625.40 592,796.40 OTHER REVENUE SOURCES Special Project Revenues 474,202.42 270,358.89 122,700.00 420,520.00 297,820.00 Housing Account 0.00 0.00 0.00 586,781.28 586,781.28 Environmental Enhancement 0.00 439,956.00 0.00 439,956.00 439,956.00 Grants 378,264.13 302,305.42 2,961,147.00 3,454,185.39 493,038.39 SUBTOTAL OTHER REVENUE 852,466.55 1,012,620.31 3,083,847.00 4,901,442.67 1,817,595.67 TOTAL REVENUE 12,139,155.51 7,301,667.24 13,436,676.00 15,847,068.07 2,410,392.07 City Revenue Budget Summary 12

City of Sand City Recommended Revenue Budget Amendment FY 2024 - 2025 FY 23/24 FY 24/25 FY 24/25 Actuals Budget to Actuals FY 24/25 Budget Account Dept Account Description Actuals Adopted Budget as of 3/14/25 Variance Proposed Amended Budget Difference NON DEPARTMENTAL 4005 000 Curr Prop Taxes 91,713.00 76,450.00 51,793.68$ 24,656.32 76,450.00 - 4006 000 RPTTF Residual 256,040.61 230,000.00 726.72$ 229,273.28 221,055.00 (8,945.00) 4008 000 SA Admin Fees Reimbursement 155,727.58 - -$ - - - 4010 000 Prior Year Prop 1,482.08 1,000.00 547.39$ 452.61 1,000.00 - 4012 000 Vehicle License Fee 41,038.76 43,512.00 22,365.18$ 21,146.82 43,535.00 23.00 4013 000 MBASIA Claims 1,763.61 - 2,320.70$ (2,320.70) 3,000.00 3,000.00 4015 000 SB 813 17,005.86 14,000.00 7,202.48$ 6,797.52 14,000.00 - 4020 000 Prop Tax Transf 1,166.28 2,500.00 1,913.45$ 586.55 2,500.00 - 4025 000 Utility Users Tax 238,217.52 180,000.00 173,437.21$ 6,562.79 180,000.00 - 4030 000 Sales/Use Tax 3,702,058.95 3,643,909.00 1,897,899.81$ 1,746,009.19 3,545,000.00 (98,909.00) 4032 000 Transaction Tax 4,708,704.84 4,631,000.00 2,418,746.71$ 2,212,253.29 4,540,000.00 (91,000.00) 4033 000 State CASP Fee 1,552.00 1,600.00 -$ 1,600.00 - (1,600.00) 4034 000 TOT Tax 119,356.03 120,000.00 57,405.75$ 62,594.25 120,000.00 - 4035 000 Cable Franchise 7,817.05 5,000.00 2,694.98$ 2,305.02 5,000.00 - 4040 000 Refuse Franchise 79,473.47 60,000.00 37,445.53$ 22,554.47 60,000.00 - 4041 000 AB939/SB1383 9,915.57 12,500.00 -$ 12,500.00 12,500.00 - 4042 000 CalAm Franchise Fee 5,000.00 10,000.00 -$ 10,000.00 10,000.00 - 4045 000 PG & E Gas 4,322.69 4,500.00 -$ 4,500.00 4,300.00 (200.00) 4050 000 PG & E Electric 42,756.99 36,500.00 -$ 36,500.00 40,000.00 3,500.00 4055 000 Bus. License 842,749.93 708,000.00 582,395.73$ 125,604.27 750,000.00 42,000.00 4060 000 B. L. Late Fee 113.50 500.00 -$ 500.00 500.00 - 4340 000 HOPTR Tax 328.62 500.00 44.84$ 455.16 500.00 - 4350 000 Seaside Sanitation 12,679.24 12,000.00 -$ 12,000.00 12,000.00 - 4410 000 Int. General 21,144.69 1,000.00 58,967.18$ (57,967.18) 65,000.00 64,000.00 4411 000 OPEB Interest 2,416.05 600.00 -$ 600.00 600.00 - 4413 000 Housing Interes 28,814.98 14,000.00 15,343.97$ (1,343.97) 15,500.00 1,500.00 4414 000 Int GASB 87 3,023.60 - -$ - - - 4420 000 Int. LAIF 454,665.75 200,000.00 268,567.15$ (68,567.15) 400,000.00 200,000.00 4425 000 LAIF Gain/Loss GASB 31 FMV (55,159.96) - -$ - - - 4450 000 TVI CD Interest 64,424.05 20,000.00 7,617.89$ 12,382.11 40,000.00 20,000.00 4500 000 West End Revenue 60,642.00 49,500.00 12,210.00$ 37,290.00 49,500.00 - 4502 000 Mural Festival - 2,200.00 -$ 2,200.00 - (2,200.00) 4504 000 Art Park Events 850.00 1,000.00 200.00$ 800.00 1,000.00 - 4529 000 MST SURF Proj 39,489.17 5,000.00 179,015.94$ (174,015.94) 180,000.00 175,000.00 4530 000 S of Tioga Reim 373,221.25 50,000.00 48,929.09$ 1,070.91 160,000.00 110,000.00 13

City of Sand City Recommended Revenue Budget Amendment FY 2024 - 2025 FY 23/24 FY 24/25 FY 24/25 Actuals Budget to Actuals FY 24/25 Budget Account Dept Account Description Actuals Adopted Budget as of 3/14/25 Variance Proposed Amended Budget Difference 4531 000 S of Tioga R2 - Fairfield - - -$ - - - 4532 000 S of Tioga - - -$ - - - 4533 000 CAL AM Reimb - - -$ - - - 4550 000 Copies Fee - 50.00 -$ 50.00 50.00 - 4705 000 City Property Sales - - 6,250.00$ (6,250.00) 6,250.00 6,250.00 4710 000 Mitigation - 1,500.00 -$ 1,500.00 1,500.00 - 4729 000 MBASIA/Fitness/Safety/HR 7,500.00 7,500.00 845.00$ 6,655.00 8,500.00 1,000.00 4730 000 MISC Rev 1,507.74 2,000.00 252,992.25$ (250,992.25) 262,850.00 260,850.00 4732 000 Reimbursements 2,541.08 - 12,615.50$ (12,615.50) 15,000.00 15,000.00 4736 000 US Bank CalCard 1,875.16 1,000.00 841.37$ 158.63 1,000.00 - 4740 000 Rental Income 17,236.90 19,000.00 27,296.31$ (8,296.31) 43,000.00 24,000.00 4833 000 CAL AM Lease 53,848.00 7,000.00 7,000.00$ - 7,000.00 - DEPARTMENT TOTAL 11,419,024.64 10,174,821.00 6,155,631.81$ 4,019,189.19 10,898,090.00 723,269.00 COMMUNITY DEVELOPMENT/PLANNING 4116 500 STR Application 394.00 2,875.00 957.00$ 1,918.00 2,875.00 - 4120 500 Coastal Permit - 1,575.00 1,575.00$ - 1,575.00 - 4125 500 CUP 2,000.00 2,800.00 3,500.00$ (700.00) 4,600.00 1,800.00 4126 500 Temporary CUP 350.00 525.00 1,300.00$ (775.00) 1,300.00 775.00 4145 500 Site Permits 100.00 350.00 1,050.00$ (700.00) 1,050.00 700.00 4155 500 Design Review - 700.00 50.00$ 650.00 700.00 - 4156 500 Sign Permit - 100.00 478.00$ (378.00) 550.00 450.00 4159 500 CEQA Fees - - 350.00$ (350.00) 350.00 350.00 4219 500 Parking Permits 1,700.00 3,000.00 -$ 3,000.00 1,000.00 (2,000.00) DEPARTMENT TOTAL 4,544.00 11,925.00 9,260.00$ 2,665.00 14,000.00 2,075.00 BUILDING 4115 501 Bldg. Permit 22,069.71 13,500.00 3,741.54$ 9,758.46 13,500.00 - 4164 501 STR Inspection 1,182.00 3,150.00 1,175.00$ 1,975.00 3,150.00 - 4165 501 Plan Check Fees 13,367.24 10,500.00 9,139.54$ 1,360.46 10,500.00 - DEPARTMENT TOTAL 36,618.95 27,150.00 14,056.08$ 13,093.92 27,150.00 - PUBLIC SAFETY 4069 601 CLEEP Grant 202,825.62 180,000.00 152,996.81$ 27,003.19 180,000.00 - 4210 601 City Fines 4,202.00 4,200.00 1,668.31$ 2,531.69 4,200.00 - 4211 601 Vehicle release 760.00 1,000.00 -$ 1,000.00 1,000.00 - 14

City of Sand City Recommended Revenue Budget Amendment FY 2024 - 2025 FY 23/24 FY 24/25 FY 24/25 Actuals Budget to Actuals FY 24/25 Budget Account Dept Account Description Actuals Adopted Budget as of 3/14/25 Variance Proposed Amended Budget Difference 4221 601 Sand City Parking 8,949.34 7,500.00 6,345.00$ 1,155.00 7,500.00 - 4325 601 Motor Vehicle - 500.00 95.00$ 405.00 500.00 - 4330 601 Prop 172 2,725.49 500.00 222.39$ 277.61 500.00 - 4335 601 Post Reimburse 1,900.43 2,000.00 4,020.54$ (2,020.54) 4,100.00 2,100.00 4515 601 Dog Licensing - 100.00 -$ 100.00 100.00 - 4524 601 Asset Forfeitur - 1,500.00 -$ 1,500.00 1,500.00 - 4560 601 Special Police 335.00 400.00 220.00$ 180.00 400.00 - 4639 601 Officer Wellness Grant - - -$ - - - 4647 601 Bullet Proof Vest Grant 340.99 1,900.00 -$ 1,900.00 1,900.00 - 4730 601 Other 25.00 - -$ - - - 4732 601 Reimbursements 17.85 - -$ - - - 4836 601 CSA74-GRANT EMS 2,500.00 2,500.00 2,500.00$ - 2,500.00 - DEPARTMENT TOTAL 224,581.72 202,100.00 168,068.05$ 34,031.95 204,200.00 2,100.00 PUBLIC WORKS 4150 700 Bldg Dev. Fees - 500.00 -$ 500.00 500.00 - 4160 700 Engineering Fees 17,600.00 18,000.00 14,785.00$ 3,215.00 18,000.00 - 4205 700 CA Code Fines 1,580.71 750.00 408.89$ 341.11 750.00 - 4305 700 Gas Tax Funds 15,513.57 15,660.00 12,489.52$ 3,170.48 15,974.00 314.00 4302 700 Measure X - - 147,723.40$ (147,723.40) 147,723.40 147,723.40 4306 700 RMRA-Road Maint 41,427.79 9,623.00 6,979.21$ 2,643.79 9,738.00 115.00 DEPARTMENT TOTAL 76,122.07 44,533.00 182,386.02$ (137,853.02) 192,685.40 148,152.40 GRANTS 4684 802 CA Dept of Parks & Rec Grant 140,279.00 - -$ - - - 4607 802 LEAP Grant 65,000.00 - -$ - - - 4608 802 REAP Grant 26,722.61 - 17,638.08$ (17,638.08) 53,177.39 53,177.39 4609 802 PLHA Grant 67,139.00 131,647.00 1,000.00$ 130,647.00 216,508.00 84,861.00 4611 802 Coastal Conservancy Grant - 423,000.00 163,512.64$ 259,487.36 473,000.00 50,000.00 4612 802 Multi Use Trail - MBARD Grant - - -$ - 305,000.00 305,000.00 4613 802 Cannabis Grant - 115,000.00 76,535.00$ 38,465.00 115,000.00 - 4682 802 Prop 1 SW IRWM - Catalina - 652,000.00 43,619.70$ 608,380.30 652,000.00 - 4683 802 PROP 1 SW 79,123.52 1,639,500.00 -$ 1,639,500.00 1,639,500.00 - DEPARTMENT TOTAL 378,264.13 2,961,147.00 302,305.42$ 2,658,841.58 3,454,185.39 493,038.39 HOUSING ACCOUNT 15

City of Sand City Recommended Revenue Budget Amendment FY 2024 - 2025 FY 23/24 FY 24/25 FY 24/25 Actuals Budget to Actuals FY 24/25 Budget Account Dept Account Description Actuals Adopted Budget as of 3/14/25 Variance Proposed Amended Budget Difference 1006 Housing Account - - -$ - 586,781.28 586,781.28 DEPARTMENT TOTAL - - -$ - 586,781.28 586,781.28 ENVIRONMENTAL ENHANCEMENT 4755 000 Environmental Enhancement Fees - - 439,956.00$ (439,956.00) 439,956.00 439,956.00 DEPARTMENT TOTAL - - 439,956.00$ (439,956.00) 439,956.00 439,956.00 COMMUNITY OUTREACH 4706 502 Habitat Revenue - 15,000.00 30,000.00$ (15,000.00) 30,000.00 15,000.00 4410 000 Edgewater Account Intertest - - 3.86$ (3.86) 20.00 20.00 DEPARTMENT TOTAL - 15,000.00 30,003.86$ (15,003.86) 30,020.00 15,020.00 GRAND TOTAL EXPENDITURES 12,139,155.51 13,436,676.00 7,301,667.24 6,135,008.76 15,847,068.07 2,410,392.07 16

Description FY 23/24 Actuals FY 24-25 Actuals through 3/14/25 FY 24-25 Adopted Budget Proposed Amended Budget FY 24/25 Budget Difference OPERATING EXPENSES City Council $101,175 $81,222 $127,880 $151,562 $23,683 Administration $760,804 $570,542 $816,410 $833,334 $16,924 Finance $573,858 $402,852 $546,795 $530,054 -$16,740 Attorney $277,610 $119,758 $375,000 $375,000 $0 Planning $485,764 $358,722 $499,873 $580,090 $80,217 Building $40,690 $39,150 $104,790 $119,790 $15,000 Police $3,879,905 $2,423,422 $3,597,205 $3,659,779 $62,575 Fire $346,268 $354,578 $358,387 $358,387 $0 Public Works/Engineering $966,798 $555,864 $1,047,366 $1,078,428 $31,062 Parks $19,528 $32,715 $47,230 $70,330 $23,100 Government Buildings $66,559 $65,574 $87,853 $77,615 -$10,237 Community Outreach/Economic Development $262,500 $158,710 $243,369 $238,419 -$4,950 Non-Departmental $143,167 $758,438 $848,847 $886,725 $37,879 SUBTOTAL FOR OPERATING EXPENSES $7,924,626 $5,921,544 $8,701,002 $8,959,514 $258,512 OTHER EXPENSES Capital Outlay $564,117 $509,735 $2,906,147 $3,452,258 $546,111 Housing Account $0 $0 $0 $586,781 $586,781 Special Projects $668,321 $333,775 $554,712 $956,185 $401,473 SUBTOTAL OTHER EXPENSES $1,232,438 $843,510 $3,460,859 $4,995,224 $1,534,365 TOTAL EXPENSES $9,157,064 $6,765,054 $12,161,861 $13,954,738 $1,792,877 City Expenditure Budget Summary 17

City of Sand City Recommended Expenditure Budget Amendment FY 2024 - 2025 FY 23/24 FY 24/25 FY 24/25 Actuals budget to Actuals FY 24/25 Proposed Budget Account Dept Account Description Actuals Adopted Budget as of 3/14/2025 variance Budget Amendment Difference NON DEPARTMENTAL 5105 000 Health Benefits Admin Fee 1,535.52$ 824.00$ 879.85$ (55.85)$ 1,080.00$ 256.00$ 5107 000 Health Benefits Admin Fee & Health Retirees -$ 182,948.60$ 131,230.19 51,718.41$ 182,948.60$ -$ 5102 000 CalPERs Annual Survivor -$ 649.00$ 374.99$ 274.01$ 649.00$ -$ 5112 000 CA SUI/EDD -$ -$ (130.16)$ 130.16$ 130.16$ 130.16$ 5113 000 EAP Program 1,615.20$ 1,700.00$ 1,924.80$ (224.80)$ 1,924.80$ 224.80$ 5200 000 CalPERS Unfunded Accrued Liability -$ 489,410.00$ 490,756.80$ (1,346.80)$ 490,756.80$ 1,346.80$ 5301 000 Service Cont. -$ 14,420.00$ 2,922.20$ 11,497.80$ 10,000.00$ (4,420.00)$ 5307 000 Technical Spprt 15,786.42$ 20,000.00$ 11,678.06 8,321.94$ 20,000.00$ -$ 5401 000 MUNI CODE 2,351.00$ 3,100.00$ 1,245.00$ 1,855.00$ 3,100.00$ -$ 5402 000 MEMBERSHIPS PA 6,258.82$ 10,000.00$ 8,616.25 1,383.75$ 10,000.00$ -$ 5403 000 MEMBERSHIPS VOL 7,979.00$ 10,000.00$ 8,957.60$ 1,042.40$ 10,000.00$ -$ 5404 000 Arts Council 1,390.71$ 10,0