03/02/2023 Special Council Meeting

Kelly Kulikoff Mayor Ronald Smith Mayor Pro Tem Jim Creighton Councilmember Karen Macedonio Councilmember Michael Kulikoff Councilmember AGENDA CITY OF CALIFORNIA CITY CITY COUNCIL/ HOUSING AUTHORITY/ SUCCESSOR AGENCY SPECIAL MEETING THURSDAY, MARCH 2, 2023 SPECIAL MEETING @ 4:30PM COUNCIL CHAMBERS & VIA ZOOM 21000 HACIENDA BLVD., CALIFORNIA CITY, CA 93505 If you need special assistance to participate in this meeting, contact the Deputy City Clerk at (760) 373-7140 or via email at Cityclerk@californiacity-ca.gov. We request a 24-hour notification prior to the meeting in order for the City to make reasonable arrangements to ensure accessibility. (28 CFR 35.102-35.104 American Disabilities Act Title II) Zoom instructions and notes: 1. Web Link: https://us06web.zoom.us/j/84998060260 2. Meeting ID: 849 9806 0260 3. Public can dial into the Zoom line: a. One tap mobile: +16694449171,,87475859247# US b. Dial the following number: +1 564 217 2000 US 4. Comments a.Public must join Zoom meeting to comment b.Keep your mic on Mute until you are requested to speak c.Use the “Raise your Hand” button to request to speak or, d.Send a chat request to City Clerk for request to speak e.When requested to speak state your name for the record f. Re-mute when your time to speak has ended Public is urged to listen to the meeting in a quiet place, to avoid background noise. We also request public to MUTE your audio device when not commenting to avoid disruption during meeting.1March 2, 2023

** At this time, please take a moment to turn off your cell phones ** SPECIAL MEETING @ 4:30 PM CALL TO ORDER PLEDGE OF ALLEGIANCE/ INVOCATION ROLL CALL Councilmembers: Kulikoff, Creighton, Macedonio, Mayor Pro Tem Smith, Mayor Kulikoff ADOPT AGENDA CONTINUED BUSINESS CB 1. Proposed Fiscal Year 2022/2023 Budget – Interim City Manager Dr. Jim Hart Recommendation: Council discuss and approve the Proposed FY 2022/2023 Budget ADJOURNMENT AFFIDAVIT OF POSTING: This agenda was posted on all official City bulletin boards and the City website at least 24 hours prior to the Special meeting. Socorro Chavez, City Clerk2March 2, 2023

ITEM NO. CB 1. COUNCIL AGENDA ITEM March 2, 2023 PREPARED BY: Dr. Jim Hart, Interim City Manager SUBJECT: Proposed FY 22-23 City Budget BACKGROUND/ DISCUSSION The budget that is being presented comes as a follow-up to the budget that was initially discussed with the City Council in December 2022. During that presentation, the City Council requested that information be brought back (City staffing document) and that formatting on the budget be more easily readable. Additionally, there were some questions regarding the projected surplus on June 30, 2023. Staff has addressed the City Council’s concerns and is presenting an updated budget for consideration to be adopted. The recommended FY 22-23 budget is based off of the adopted FY 21-22 budget that the City has been using for its guide until an official FY 22-23 budget could be adopted. The proposed FY 22-23 Budget has, essentially, taken the adopted FY 21-22 budget and updated it for actual expenditures during the first 6 months of FY 22-23 and projected revenues and expenditures for the entire FY 22-23. Staff has some recommendations for adjustments to staffing but has not included those costs in this proposed budget since the City Council has not yet approved the recommendations. Staff also has not included expenditures approved by the City Council in January or February, but staff recognizes those approved expenditures need to be added. Together they have a cost of approximately $125,000 (reed cutting boat and recreation staff). Adoption of an FY 22-23 budget is important for a few reasons: 1. For financial reporting and auditing there needs to be an adopted budget. 2. For the Off Highway Vehicle grants to continue there needs to be an adopted budget.3March 2, 2023

3. To receive allocation for Prop 172 Maintenance of Effort (MOE) certification there needs to be an adopted budget. 4. For City Council planning there needs to be financial information they can rely on for decisions. 5. Staff needs an expenditure model from which to work. With these reasons in mind, staff strongly recommends that the City Council adopts the FY 22- 23 budget that is presented. Overall, the budget being presented shows the City in a better financial position than the past few years. Staff understands the importance of maintaining an efficient way to perform their functions and to be fiscally responsible as they make decisions. The total proposed budget is made up of several fund classifications combined: General Fund, Special Revenue Funds and Enterprise Funds which make up the City’s FY22-23 budget. Projected Revenues: The General Fund shows revenues of approximately $7,604,500 The Special Revenue Fund shows revenues of approximately $10,227,900 The Enterprise Fund shows revenues of approximately $7,219,500 There is a Capital Project Fund that show revenues of approximately $225,000 Together staff estimates the total revenues for the City’s FY 22-23 Budget is $25,642,900. Projected Expenditures: The funds discussed above also serve as the funds from which the City allocates expenditures. The General Fund anticipates expenditures of approximately $6,568,130 The Special Revenue Fund anticipates expenditures of approximately $9,990,850 The Enterprise Fund anticipates expenditures of approximately $6,978,040 The Capital Project Fund anticipates expenditures of approximately $225,000 Together staff estimates the total expenses for the City’s FY 22-23 Budget is $23,762,020.4March 2, 2023

The overall Special Revenue Funds and Enterprise Funds budgets anticipate a surplus at the end of the fiscal period 6/30/23. Additionally, the City’s General Fund anticipated surplus has already considered the anticipated excess of expenditures over revenues in the Police Budget (334.6k), TDS Golf Course Budget (283.4k), Airport Budget (89k), and OHV Permit Budget (27.8k). Therefore, the City Council has approximately $1,400,000 in surplus General Fund revenue to reserve and/or expend on needed items for the balance of the 22-23 Fiscal Year. COUNCIL OPTIONS City Council approves the proposed budget for FY 22-23 City Council continues discussion on the proposed budget for FY 22-23 City Council takes no further action RECOMMENDATION Staff is recommending that the City Council consider the following as part of the adoption of this proposed FY 22-23 budget: 1. Reclassification of the Finance Department Accountant to Finance Manager. Both the Finance Director and Budget Analyst positions have been vacant since 2019, and Kenny has been acting as the Finance Director, Accountant, and Budget Analyst in a Finance Manager’s position. He oversees the utility and billing staff, accounts payable staff, and the payroll staff. These duties, while taken on by him, are outside his Accountant classification and it is being recommended that he be reclassified to a Manager position. 2. Reclassification of the OHV Manager to OHV Director. There is a need for Director level positions in the City to be responsive to the Grand Jury Report and the City’s insurance needs. Inge has served in that role taking on all the responsibilities that a director would handle including all the operations and supervision of that department. It is being recommended that she be reclassified to the Director position. 3. Reclassification of the Recreation Supervisor to Parks and Recreation Director. Theresa has served in that role as a Director in that she handles all the functions for the Parks and Recreation Department, including the Parks and Recreation Commission, and performs the duties of a Director. She is fully responsible for the department’s operations and supervision. For similar reasons above, it is recommended that she be reclassified to the Director position. 4. At one time the Fire Chief and Police Chief were in the same salary range (range 56). However, over time, with the need to adjust the Police Chief salary range upward to hire Police Chiefs, the salary ranges have widened. It is being recommended that the City Council approve adjusting the Fire Chief salary range to be the same as the Police Chief salary range (range 60). 5. Addition of a Deputy Fire Marshall. With the cannabis workload the Fire Chief is taking on, there is need for assistance in the other areas of the department. Funding for the Deputy Fire Marshall has been included in the proposed FY 22-23 budget for 4 months- March, April, May and June.5March 2, 2023

6. Addition of 3 Water Operator II’s. There is a need for added expertise in the water operations area. As the City Council is aware, the State has identified the City’s water system as needing upgrading and it is recommended these positions be added. Funding for these positions has been included in the proposed FY 22-23 Water budget. Staff recommends that the City Council review and approve the proposed FY 22-23 budget and that the City Council approves the recommended reclassifications, funded positions, and the adjustment in the Fire Chief salary range. ATTACHMENTS Proposed FY 22-23 Budget – via a separate document6March 2, 2023

City of California City Digital Budget Book Last updated 02/23/23 City of California City | Budget Book 2023 Page 17March 2, 2023

TABLE OF CONTENTS Fund Summaries 3 All Funds Summary 4 General Government 14 Special Revenue Funds 40 OHV Grant 46 PS Police Fund 55 PS Fire Fund 65 Housing Fund 70 Aspen Mall 73 Street Fund 75 Reserve Fund 81 Enterprise Funds 82 Water Fund 88 Sewer Fund 95 Airport Fund 100 DAR Fund 104 Capital Funds 108 Appendix 109 Glossary 110 City of California City | Budget Book 2023 Page 28March 2, 2023

FUND SUMMARIES City of California City | Budget Book 2023 Page 39March 2, 2023

All Funds Summary Summary The City of California City is projecting $25.64M of revenue in FY2023, which represents a 11.6% decrease over the prior year. Budgeted expenditures are projected to decrease by 20.6% or $6.17M to $23.76M in FY2023. Actual Revenue Source Budgeted Revenue Source Actual Expenditures Budgeted Expenditures FY2021 FY2022 FY2023 $0 $10M $20M $30M $40M City of California City | Budget Book 2023 Page 410March 2, 2023

Revenue by Fund 2023 Revenue by Fund Special Revenue Funds (39.9%)Special Revenue Funds (39.9%)Special Revenue Funds (39.9%) General Government (31.1%)General Government (31.1%)General Government (31.1%) Enterprise Funds (28.2%)Enterprise Funds (28.2%)Enterprise Funds (28.2%) Capital Funds (0.9%)Capital Funds (0.9%)Capital Funds (0.9%) Budgeted and Historical 2023 Revenue by Fund Millions Capital Funds Enterprise Funds General Government Special Revenue Funds FY2021 FY2022 FY2023 $0 $5 $10 $15 $20 $25 $30 City of California City | Budget Book 2023 Page 511March 2, 2023

General Government General Fund $6,776,902 $7,138,878 $2,425,333 $7,604,000 Motor Veh In-Lieu $1,086,488 $744,822 $0 $0 OHV Permit Program Fund $210,602 $166,279 $89,123 $184,000 Police Asset Forfeiture Fund $40 $10 $0 $0 TDS Golf Course $336,397 $174,243 $75,299 $182,500 Total General Government: $8,410,429 $8,224,231 $2,589,755 $7,970,500 Special Revenue Funds OHV Grants $380,536 $8,971 $34,463 $1,363,000 OHV EMS Grant $2 $1 $0 $0 Police Services $4,371,103 $3,785,053 $1,591,382 $3,367,500 Fire Services $4,302,491 $3,798,471 $1,538,390 $3,418,500 Measure C $1 $0 $0 $0 Measure L $6,730 $1,213 $434 $0 Measure A (Old) $38 $4 $0 $0 Supplemental Law (COPS) $156,727 $161,285 $129,086 $150,000 Public Safety (1/2 Cent Sales) $187,301 $239,624 $86,666 $246,000 Street Fund $667,243 $654,012 $285,746 $1,093,500 AB 109 Fund $0 $1,558 $0 $0 Reserve Funding $0 $2,056,852 $1,698,232 $0 AMMDA Fund $24,978 $42,311 $14,728 $31,900 SDI Fund -$902,350 $0 $0 $0 Housing Corporation Fund $367,824 $713,954 $165,401 $557,500 Successor Agency Trust Fund $1 $0 $0 $0 RDA Successor Agency $1,119,995 $0 $0 $0 Street Capital Projects Fund $313,266 $94,567 $39,309 $0 Total Special Revenue Funds: $10,995,885 $11,557,876 $5,583,837 $10,227,900 Enterprise Funds Water Fund $4,920,800 $4,404,963 $1,894,051 $4,785,000 Sewer Fund $1,832,044 $1,721,713 $710,325 $1,785,000 Airport Fund $214,493 $198,175 $84,508 $220,500 Dial-A-Ride Fund $181,400 $65,037 $5,513 $429,000 Airport Capital Projects Fund $14,150 $177,007 $0 $0 Water Capital Improvements $766,052 $758,792 $50,048 $0 Total Enterprise Funds: $7,928,938 $7,325,687 $2,744,445 $7,219,500 Capital Funds General Fund Capital Projects $0 $0 $0 $225,000 Total Capital Funds: $0 $0 $0 $225,000 Total: $27,335,252 $27,107,794 $10,918,037 $25,642,900 Name FY2021 YTD Actual FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted City of California City | Budget Book 2023 Page 612March 2, 2023

Revenues by Source Projected 2023 Revenues by Source Taxes (42.9%)Taxes (42.9%)Taxes (42.9%) Operating Revenue (26.2%)Operating Revenue (26.2%)Operating Revenue (26.2%) Intergovernmental (6.7%)Intergovernmental (6.7%)Intergovernmental (6.7%) Licenses & Permits (5.4%)Licenses & Permits (5.4%)Licenses & Permits (5.4%) Grant Revenue (5.3%)Grant Revenue (5.3%)Grant Revenue (5.3%) Miscellaneous Revenues (4.5%)Miscellaneous Revenues (4.5%)Miscellaneous Revenues (4.5%) Gas Tax Revenue (4.2%)Gas Tax Revenue (4.2%)Gas Tax Revenue (4.2%) Service Charges and Fees (2.6%)Service Charges and Fees (2.6%)Service Charges and Fees (2.6%) Miscellaneous Proceeds (1.1%)Miscellaneous Proceeds (1.1%)Miscellaneous Proceeds (1.1%) OHV Permit Program (0.7%)OHV Permit Program (0.7%)OHV Permit Program (0.7%) Fines and Forfeitures (0.3%)Fines and Forfeitures (0.3%)Fines and Forfeitures (0.3%) Budgeted and Historical 2023 Revenues by Source Millions Special Tax Tranfer Grant Revenues Capital Project Funding Water Standby Transfer Fines and Forfeitures OHV Permit Program Miscellaneous Proceeds Service Charges and Fees Gas Tax Revenue Miscellaneous Revenues Grant Revenue Licenses & Permits Intergovernmental Operating Revenue Taxes FY2021 FY2022 FY2023 0 5 10 15 20 25 30 Revenue Source Taxes $12,336,810 $11,465,241 $3,933,332 $11,007,500 Name FY2021 YTD Actual FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted City of California City | Budget Book 2023 Page 713March 2, 2023

Licenses & Permits $1,632,757 $1,317,058 $703,202 $1,378,000 Intergovernmental $1,662,399 $3,401,597 $2,406,952 $1,729,000 Service Charges and Fees $428,368 $592,154 $225,420 $655,900 Fines and Forfeitures $46,540 $113,501 $19,027 $72,100 Miscellaneous Revenues $1,907,222 $2,056,543 $401,267 $1,152,900 Transfer $304,750 $57,211 $48,689 $54,000 Miscellaneous Proceeds $55,017 $46,335 $17,581 $277,000 Grant Revenue $380,536 $8,971 $34,463 $1,363,000 Special Tax $6,703 $1,199 $434 $0 Gas Tax Revenue $644,008 $636,941 $276,306 $1,068,000 OHV Permit Program $195,907 $153,366 $82,045 $168,000 Operating Revenue $6,471,326 $6,227,312 $2,679,964 $6,717,500 Tranfer $169,441 $0 $0 $0 Grant Revenues $14,150 $177,007 $0 $0 Capital Project Funding $313,266 $94,567 $39,309 $0 Water Standby $766,052 $758,792 $50,048 $0 Total Revenue Source: $27,335,252 $27,107,794 $10,918,037 $25,642,900 Name FY2021 YTD Actual FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted City of California City | Budget Book 2023 Page 814March 2, 2023

Expenditures by Fund 2023 Expenditures by Fund Special Revenue Funds (42%)Special Revenue Funds (42%)Special Revenue Funds (42%) Enterprise Funds (29.4%)Enterprise Funds (29.4%)Enterprise Funds (29.4%) General Government (27.6%)General Government (27.6%)General Government (27.6%) Capital Funds (0.9%)Capital Funds (0.9%)Capital Funds (0.9%) Budgeted and Historical 2023 Expenditures by Fund Millions Capital Funds General Government Enterprise Funds Special Revenue Funds FY2021 FY2022 FY2023 0 5 10 15 20 25 30 City of California City | Budget Book 2023 Page 915March 2, 2023

General Government General Fund $4,640,703 $5,287,508 $3,894,503 $6,201,630 Motor Veh In-Lieu $1,086,488 $744,822 $0 $0 OHV Permit Program Fund $113,155 $362,469 $56,715 $184,000 Police Asset Forfeiture Fund $300 $0 $0 $0 TDS Golf Course $845,119 $455,976 $243,614 $182,500 Public Works Admin Fund - Now fund 10-5117 $0 $4 $0 $0 Successor Agency $22,914 $22,366 $0 $0 Total General Government: $6,708,678 $6,873,146 $4,194,832 $6,568,130 Special Revenue Funds OHV Grants $532,975 $481,437 $291,322 $963,000 Police Services $3,940,047 $3,670,069 $1,721,917 $3,367,500 Fire Services $3,293,333 $3,338,352 $1,321,940 $3,358,500 Supplemental Law (COPS) $0 $512,850 $0 $305,750 Public Safety (1/2 Cent Sales) $173,206 $354,421 $28,944 $416,650 Street Fund $898,632 $921,481 $514,285 $1,039,400 AB 109 Fund $0 $106,850 $544 $0 AMMDA Fund $8,697 $27,185 $13,383 $31,450 SDI Fund $30,533 $19,786 $19,508 $0 Housing Corporation Fund $443,546 $398,773 $134,739 $508,600 Successor Agency Trust Fund $102 $0 $0 $0 RDA Successor Agency $360,204 $0 $0 $0 Street Capital Projects Fund $420,306 $502,857 $0 $0 Total Special Revenue Funds: $10,101,580 $10,334,061 $4,046,581 $9,990,850 Enterprise Funds Water Fund $5,162,829 $4,029,125 $1,852,977 $4,747,250 Sewer Fund $1,489,831 $995,309 $454,791 $1,752,850 Airport Fund $372,000 $233,443 $107,458 $220,500 Dial-A-Ride Fund $248,269 $194,298 $92,702 $257,440 Wastewater Cap.Proj.Fund $169,441 $0 $0 $0 Airport Capital Projects Fund $14,150 $161,622 $1,283 $0 Water Capital Improvements $209,521 $59,398 $0 $0 Total Enterprise Funds: $7,666,041 $5,673,194 $2,509,212 $6,978,040 Capital Funds General Fund Capital Projects $0 $0 $0 $225,000 Total Capital Funds: $0 $0 $0 $225,000 Total: $24,476,300 $22,880,401 $10,750,625 $23,762,020 Name FY2021 YTD Actual FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted City of California City | Budget Book 2023 Page 1016March 2, 2023

Expenditures by Function Budgeted Expenditures by Function Water Trans / Dist (20%)Water Trans / Dist (20%)Water Trans / Dist (20%) Fire Suppression (13%)Fire Suppression (13%)Fire Suppression (13%) General Government & Non-General Government & Non- Departmental (11.6%)Departmental (11.6%) General Government & Non- Departmental (11.6%) Police Enforcement (10.7%)Police Enforcement (10.7%)Police Enforcement (10.7%)Sewer Treat / Disp (7.4%)Sewer Treat / Disp (7.4%)Sewer Treat / Disp (7.4%) Streets Maintenance (4.4%)Streets Maintenance (4.4%)Streets Maintenance (4.4%) Planning Department (3%)Planning Department (3%)Planning Department (3%) Recreating Administration (2.6%)Recreating Administration (2.6%)Recreating Administration (2.6%) Building Department (2.3%)Building Department (2.3%)Building Department (2.3%) Housing Corporation (2.1%)Housing Corporation (2.1%)Housing Corporation (2.1%) OHV Ground Operations - G22 (2%)OHV Ground Operations - G22 (2%)OHV Ground Operations - G22 (2%) Police Dispatch (2%)Police Dispatch (2%)Police Dispatch (2%) Public Safety Augmentation (1.8%)Public Safety Augmentation (1.8%)Public Safety Augmentation (1.8%) Facilities Maintenance (1.5%)Facilities Maintenance (1.5%)Facilities Maintenance (1.5%) Finance (1.3%)Finance (1.3%)Finance (1.3%) Supplemental Law (COPS) (1.3%)Supplemental Law (COPS) (1.3%)Supplemental Law (COPS) (1.3%) Fire Code Enforce (1.2%)Fire Code Enforce (1.2%)Fire Code Enforce (1.2%) Dial-A-Ride (1.1%)Dial-A-Ride (1.1%)Dial-A-Ride (1.1%) Capital (0.9%)Capital (0.9%)Capital (0.9%) Human Resources & Risk Management (0.9%)Human Resources & Risk Management (0.9%)Human Resources & Risk Management (0.9%) Airport (0.9%)Airport (0.9%)Airport (0.9%) Expenditures City Council $54,419 $25,137 $17,862 $27,300 City Manager $104,266 $76,089 $127,786 $110,650 City Clerk $211,648 $107,317 $54,188 $113,980 City Attorney $6,835 $0 $0 $0 Finance $355,283 $288,952 $282,323 $312,000 City Treasurer $8,339 $7,496 $3,546 $7,500 Human Resources & Risk Management $150,751 $165,645 $171,714 $223,200 City Contracts $8,142 $30,829 $297 $31,000 General Fund Utilities $3,452 $0 $0 $0 Insurance $0 -$25 $532,213 $0 General Government & Non-Departmental $2,432,397 $2,880,661 $1,582,389 $2,750,800 Facilities Maintenance $407,814 $345,581 $167,078 $362,950 Building & Planning Contracts $30 $0 $0 $0 Building Department $178,271 $259,962 $271,286 $538,400 Planning Department $269,044 $555,444 $272,624 $720,500 Medical Marijuana Business / Cannabis $131,807 $151,760 $19,800 $200,000 Planning Commission $4,737 $4,612 $1,218 $16,400 Police Enforcement $3,192,287 $2,883,518 $1,364,802 $2,553,150 Supplemental Law Enforcement (SLESF) $150,154 $154,499 $73,461 $155,100 Supplemental Law (COPS) $0 $512,850 $0 $305,750 Public Safety Augmentation $173,206 $354,421 $28,944 $416,650 Police Dispatch $435,503 $471,057 $206,368 $464,700 Name FY2021 YTD Actual FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted City of California City | Budget Book 2023 Page 1117March 2, 2023

Fire Code Enforce $193,952 $260,777 $96,457 $278,200 Police Animal Control $162,103 $160,996 $77,285 $194,550 OHV Permits Program $113,155 $362,469 $56,715 $184,000 Public Safety - AB 109 $0 $106,850 $544 $0 Fire Suppression $3,099,381 $3,077,575 $1,225,484 $3,080,300 OHV LE Grant - G17 $32 $0 $0 $0 OHV Ground Operations - G17 $5,449 $0 $0 $0 OHV LE Grant - G18 $6,800 $0 $0 $0 OHV Ground Operations - G18 $135,227 $0 $0 $0 OHV Education & Safety - G18 $15,154 $0 $0 $0 OHV Planning Grant - G18 $0 $28,815 $51,185 $80,000 OHV Law Enforcement Grant - G19 $9,417 $1,504 $0 $0 OHV Ground Operations - G19 $302,473 $225,178 $0 $0 OHV Education & Safety - G19 $58,423 $28,424 $0 $0 OHV Law Enforcement Grant - G21 $0 $11,529 $418 $25,600 OHV Ground Operations - G21 $0 $185,987 $64,000 $217,100 OHV Law Enforcement Grant - G22 $0 $0 $1,612 $38,500 OHV Education & Safety - G22 $0 $0 $5,050 $120,100 OHV Ground Operations - G22 $0 $0 $169,057 $481,700 Streets Maintenance $865,618 $887,958 $395,720 $1,039,400 Public Works Fleet $31,458 $33,523 $118,179 $0 Streets SDI $1,555 $0 $385 $0 Shop & Garage $41,111 $20,832 $54,756 $68,350 Parks Commission $669 $2,734 $766 $6,100 Recreating Administration $190,987 $291,727 $220,617 $622,800 Pool & Marina $8,620 $43,914 $6,718 $39,000 Tierra del Sol $845,179 $455,976 $243,614 $182,500 Successor Agency $22,914 $22,366 $0 $0 Housing Corporation $443,648 $398,773 $134,739 $508,600 Successor Agency Trust Fund $360,204 $0 $0 $0 Operations & Maintenance $300 $0 $0 $0 Water Admin $710,672 $0 $0 $0 Water Trans / Dist $4,452,157 $4,029,125 $1,852,977 $4,747,250 Public Works Administration $72,019 $28,847 $107,322 $50,700 Sewer Admin $106,694 $0 $0 $0 Sewer Treat / Disp $1,383,137 $995,309 $454,791 $1,752,850 Airport $372,000 $233,443 $107,458 $220,500 Dial-A-Ride $248,269 $194,298 $92,702 $257,440 Streets Capital Projects $420,306 $502,857 $0 $0 Water Capital Improvements $132,821 $2,787 $0 $0 Wastewater Capital Upgrades $169,441 $0 $0 $0 Airport Capital Projects $14,150 $161,622 $1,283 $0 WSF - Nelson & Geribaldi $164 $0 $0 $0 WSF - Neuralia Maintine Expans $562 $0 $0 $0 Name FY2021 YTD Actual FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted City of California City | Budget Book 2023 Page 1218March 2, 2023

CCB-Isabella to 72nd $17,239 $0 $0 $0 HTHR-Isabella to 72nd $28,415 $0 $0 $0 84th Water Main Line Replacement $5,525 $0 $0 $0 85th Water Main Line Replacement $3,064 $0 $0 $0 Isabella-CCB to Poppy $21,731 $56,611 $0 $0 AMMDA $8,697 $27,185 $13,383 $31,450 SDI $30,533 $19,786 $19,508 $0 Department 80 $382,477 $404,025 $0 $0 Capital $0 $0 $0 $225,000 Class 20 $704,011 $340,797 $0 $0 Total Expenditures: $24,476,300 $22,880,401 $10,750,625 $23,762,020 Name FY2021 YTD Actual FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted City of California City | Budget Book 2023 Page 1319March 2, 2023

General Government Summary The City of California City is projecting $7.97M of revenue in FY2023, which represents a 4.7% increase over the prior year. Budgeted expenditures are projected to decrease by 15.9% or $1.24M to $6.57M in FY2023. Actual Revenue Source Budgeted Revenue Source Actual Expenditures Budgeted Expenditures FY2021 FY2022 FY2023 $0 $2M $4M $6M $8M $10M City of California City | Budget Book 2023 Page 1420March 2, 2023

Revenue by Fund City of California City | Budget Book 2023 Page 1521March 2, 2023

General Fund Taxes Property Tax 10-3110 $1,654,000 $1,858,569 $389,670 $2,050,000 Sales & Use Tax 10-3130 $648,370 $686,358 $240,189 $725,000 Franchise Fees 10-3140 $448,779 $482,793 $60,382 $504,000 Cannabis Cultivation Tax 10-3145 $88,260 $181,544 $49,109 $190,000 Transient Occupancy Tax 10-3150 $86,374 $101,830 $25,339 $103,000 Property Transfer Tax 10-3160 $70,606 $81,542 $36,963 $94,000 Cannabis Non-Cultivation Tax 10-3175 $1,040,575 $901,551 $177,684 $940,000 Cannabis Penalties & Interest 10-3180 $1,744 $2,155 $130 $1,500 Total Taxes: $4,038,709 $4,296,342 $979,466 $4,607,500 Licenses & Permits Business License Tax 10-3210 $37,913 $28,681 $53,695 $35,000 DSA Fees 10-3211 $150 -$85 $1,095 $0 Permit Fee 10-3218 $67,029 $77,400 $35,183 $81,000 Livescan Fees 10-3219 $1,620 $2,385 $0 $0 Cannabis Permits 10-3220 $997,015 $790,465 $394,800 $830,000 Building Permits 10-3221 $468,268 $379,208 $209,669 $400,000 Film Permits 10-3226 $680 $1,555 $0 $500 Total Licenses & Permits: $1,572,676 $1,279,609 $694,442 $1,346,500 Intergovernmental Motor Vehicle License Fees 10-3313 $10,386 $16,312 $0 $15,000 VLF In Lieu - Property Tax 10-3314 $777,020 $845,940 $492,968 $900,000 Recycling Grant 10-3318 $5,000 $0 $0 $0 Cooling Center Grant (SCE) 10-3325 $170 $0 $0 $0 Cares Act Fund 10-3330 $111,303 $0 $0 $0 Xfer Cannabis Tax Revenue Out 10-3331 -$969,208 $0 $0 $0 EKHCD Grant 10-3333 $0 $5,908 $0 $0 Total Intergovernmental: -$65,328 $868,160 $492,968 $915,000 Service Charges and Fees Plan Check Fees 10-3414 $110,382 $233,484 $31,069 $215,000 Maps & Publications 10-3415 $51 $75 $11 $100 Encroachment Permit 10-3416 $5,550 $8,800 $7,750 $9,300 Engineering Fees 10-3418 $68,564 $62,714 $36,833 $124,000 Civil Plan Check Fees 10-3419 $0 $375 $132 $400 Aspen Mall Sign Maint Fee 10-3420 $100 $0 $0 $0 Pool & Marina Fees 10-3421 $0 $4,866 $0 $2,500 Swim Lessons 10-3422 $0 $2,040 $0 $1,000 Arts Commission 10-3423 $0 $0 $2,503 $0 Bid Package 10-3426 $1,330 $0 $0 $500 Advertising Fees 10-3435 $1,949 $3,356 $1,305 $4,500 Name Account ID FY2021 YTD Actual FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted City of California City | Budget Book 2023 Page 1622March 2, 2023

Admin Fee-Waste Management 10-3444 $61,108 $61,108 $16,744 $64,000 Plan Check Reimb 10-3445 $0 $0 $45,512 $0 Total Service Charges and Fees: $249,035 $376,817 $141,858 $421,300 Fines and Forfeitures Vehicle Code Fines 10-3511 $6,626 $50,623 $2,088 $7,000 Court Fines/Penalties 10-3512 $1,319 $2,650 $2,734 $2,800 Vehicle Impound Fees 10-3522 $2,555 $1,738 $715 $1,800 Vacant Property Registration 10-3532 $360 $280 $240 $500 Total Fines and Forfeitures: $10,860 $55,291 $5,777 $12,100 Miscellaneous Revenues Recycling Event Revenue 10-3610 $5,355 $5,615 $1,472 $5,800 Fireworks Donations 10-3611 $2,045 $400 $0 $0 Investment Earnings 10-3612 $18,650 $24,946 $7,020 $20,000 GF Donations 10-3613 $10,000 $0 $0 $0 Lake Donations 10-3615 $0 $300 $0 $0 Tortoise Days Donation 10-3619 $0 $500 $0 $0 Land Lease (Cell Towers) 10-3621 $16,982 $12,903 $4,241 $14,200 Land Lease - Cell Tower Sales 10-3622 $0 $0 $3,633 $0 Vending Commission 10-3623 $0 $722 $0 $0 Rental Income 10-3624 -$265 $7,094 $1,330 $3,000 Marina Concessions 10-3628 $0 $1,705 $121 $500 Special Activities 10-3630 -$75 $9,429 $4,647 $10,000 Event Permits 10-3631 $0 $2,500 $0 $500 Holiday Party 10-3635 $0 $3,310 $500 $0 Cannabis Community Donations 10-3645 $2,500 $1,500 $0 $0 Admin-School Impact 10-3682 $37,053 $17,937 $0 $40,000 Admin-Bldg Standards Fee 10-3684 $522 $263 $0 $300 Admin-ROPS SA 10-3686 $64,528 $0 $883 $75,000 Settlement Proceeds 10-3689 $762,702 $0 $0 $0 Cal Card Incentive 10-3690 $2,594 $1,458 $1,350 $2,300 Miscellaneous Revenue 10-3691 $9,724 $155,044 $83,746 $110,000 Total Miscellaneous Revenues: $932,315 $245,624 $108,943 $281,600 Miscellaneous Proceeds Special Tax Trfr for P & R 10-3971 $38,581 $19,034 $1,881 $20,000 Cash Variance 10-3995 $54 -$1,999 $0 $0 Total Miscellaneous Proceeds: $38,635 $17,035 $1,881 $20,000 Total General Fund: $6,776,902 $7,138,878 $2,425,333 $7,604,000 OHV Permit Program Fund Miscellaneous Revenues Investment Earnings 29-3612 $2,185 $555 $0 $700 Name Account ID FY2021 YTD Actual FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted City of California City | Budget Book 2023 Page 1723March 2, 2023

Miscellaneous Revenue 29-3691 $8,300 $11,285 $6,549 $13,500 Transient Lodging 29-3692 $1,130 $0 $300 $1,800 OHV Donations 29-3694 $3,081 $1,073 $229 $0 Total Miscellaneous Revenues: $14,696 $12,913 $7,078 $16,000 OHV Permit Program Yearly RV Pass Fees 29-3992 $5,290 $6,840 $4,222 $7,500 One Time Water Fees 29-3993 $750 $956 $540 $1,000 One Time Dump Fees 29-3994 $1,125 $1,330 $420 $1,500 Camping Fees 29-3995 $4,460 $4,320 $1,715 $5,000 Shower Fees 29-3996 $4,389 $3,813 $1,399 $4,000 Special Event Fees 29-3997 $3,973 $1,980 $1,430 $4,000 Riding Permits 29-3998 $175,920 $134,127 $72,319 $145,000 Total OHV Permit Program: $195,907 $153,366 $82,045 $168,000 Total OHV Permit Program Fund: $210,602 $166,279 $89,123 $184,000 TDS Golf Course Service Charges and Fees TDS Green Fees 40-3460 $34,195 $49,595 $14,255 $42,000 TDS Cart Fees 40-3461 $61,941 $89,820 $36,084 $95,000 TDS Membership Fees 40-3462 $7,400 $770 $9,275 $10,000 TDS Special Event Fees 40-3463 $100 $0 $0 $0 Total Service Charges and Fees: $103,636 $140,185 $59,614 $147,000 Miscellaneous Revenues Concessions 40-3621 $18,923 $34,026 $15,685 $35,000 Miscellaneous Revenue 40-3691 $55,150 $32 $0 $500 Total Miscellaneous Revenues: $74,073 $34,058 $15,685 $35,500 Transfer Capital Lease Proceeds 40-3875 $158,688 $0 $0 $0 Total Transfer: $158,688 $0 $0 $0 Total TDS Golf Course: $336,397 $174,243 $75,299 $182,500 Total: $7,323,901 $7,479,399 $2,589,755 $7,970,500 Name Account ID FY2021 YTD Actual FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted City of California City | Budget Book 2023 Page 1824March 2, 2023

Revenues by Source Projected 2023 Revenues by Source Taxes (57.8%)Taxes (57.8%)Taxes (57.8%) Licenses & Permits (16.9%)Licenses & Permits (16.9%)Licenses & Permits (16.9%) Intergovernmental (11.5%)Intergovernmental (11.5%)Intergovernmental (11.5%) Service Charges and Fees (7.1%)Service Charges and Fees (7.1%)Service Charges and Fees (7.1%) Miscellaneous Revenues (4.2%)Miscellaneous Revenues (4.2%)Miscellaneous Revenues (4.2%) OHV Permit Program (2.1%)OHV Permit Program (2.1%)OHV Permit Program (2.1%) Miscellaneous Proceeds (0.3%)Miscellaneous Proceeds (0.3%)Miscellaneous Proceeds (0.3%) Fines and Forfeitures (0.2%)Fines and Forfeitures (0.2%)Fines and Forfeitures (0.2%) Budgeted and Historical 2023 Revenues by Source Millions Transfer Fines and Forfeitures Miscellaneous Proceeds OHV Permit Program Miscellaneous Revenues Service Charges and Fees Intergovernmental Licenses & Permits Taxes FY2021 FY2022 FY2023 $-2 $0 $2 $4 $6 $8 $10 City of California City | Budget Book 2023 Page 1925March 2, 2023

Revenue Source Taxes $4,038,709 $4,296,342 $979,466 $4,607,500 Licenses & Permits $1,572,676 $1,279,609 $694,442 $1,346,500 Intergovernmental -$65,328 $868,160 $492,968 $915,000 Service Charges and Fees $352,671 $517,002 $201,472 $568,300 Fines and Forfeitures $10,860 $55,291 $5,777 $12,100 Miscellaneous Revenues $1,021,084 $292,595 $131,706 $333,100 Transfer $158,688 $0 $0 $0 Miscellaneous Proceeds $38,635 $17,035 $1,881 $20,000 OHV Permit Program $195,907 $153,366 $82,045 $168,000 Total Revenue Source: $7,323,901 $7,479,399 $2,589,755 $7,970,500 Name FY2021 YTD Actual FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted City of California City | Budget Book 2023 Page 2026March 2, 2023

Expenditures by Fund 2023 Expenditures by Fund General Fund (94.4%)General Fund (94.4%)General Fund (94.4%) OHV Permit Program Fund (2.8%)OHV Permit Program Fund (2.8%)OHV Permit Program Fund (2.8%) TDS Golf Course (2.8%)TDS Golf Course (2.8%)TDS Golf Course (2.8%) Budgeted and Historical 2023 Expenditures by Fund Millions TDS Golf Course OHV Permit Program Fund General Fund FY2021 FY2022 FY2023 $0 $2 $4 $6 $8 City of California City | Budget Book 2023 Page 2127March 2, 2023

General Fund Personnel Services $2,164,817 $2,515,820 $1,807,688 $2,814,230 Operations and Maintenance $2,457,319 $2,324,807 $1,972,603 $2,959,600 Capital Outlay $18,567 $446,881 $104,212 $427,800 Debt Service $0 $0 $10,000 $0 Total General Fund: $4,640,703 $5,287,508 $3,894,503 $6,201,630 OHV Permit Program Fund Personnel Services $44,927 $66,213 $7,841 $84,000 Operations and Maintenance $34,646 $71,203 $48,873 $61,600 Capital Outlay $33,582 $225,053 $0 $38,400 Total OHV Permit Program Fund: $113,155 $362,469 $56,715 $184,000 TDS Golf Course Personnel Services $207,844 $175,745 $78,570 $196,700 Operations and Maintenance $354,738 $237,270 $165,044 -$14,200 Capital Outlay $236,243 $42,962 $0 $0 Debt Service $46,294 $0 $0 $0 Total TDS Golf Course: $845,119 $455,976 $243,614 $182,500 Total: $5,598,976 $6,105,953 $4,194,832 $6,568,130 Name Account ID FY2021 YTD Actual FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted City of California City | Budget Book 2023 Page 2228March 2, 2023

Expenditures by Function Budgeted Expenditures by Function General Government & Non-General Government & Non- Departmental (41.9%)Departmental (41.9%) General Government & Non- Departmental (41.9%) Planning Department (11%)Planning Department (11%)Planning Department (11%) Recreating Administration (9.5%)Recreating Administration (9.5%)Recreating Administration (9.5%) Building Department (8.2%)Building Department (8.2%)Building Department (8.2%) Facilities Maintenance (5.5%)Facilities Maintenance (5.5%)Facilities Maintenance (5.5%) Finance (4.8%)Finance (4.8%)Finance (4.8%) Human Resources & Risk Management (3.4%)Human Resources & Risk Management (3.4%)Human Resources & Risk Management (3.4%) Medical Marijuana Business / Cannabis (3%)Medical Marijuana Business / Cannabis (3%)Medical Marijuana Business / Cannabis (3%) OHV Permits Program (2.8%)OHV Permits Program (2.8%)OHV Permits Program (2.8%) Tierra del Sol (2.8%)Tierra del Sol (2.8%)Tierra del Sol (2.8%) City Clerk (1.7%)City Clerk (1.7%)City Clerk (1.7%) City Manager (1.7%)City Manager (1.7%)City Manager (1.7%) Shop & Garage (1%)Shop & Garage (1%)Shop & Garage (1%) Public Works Administration (0.8%)Public Works Administration (0.8%)Public Works Administration (0.8%) Budgeted and Historical Expenditures by Function Millions City Attorney General Fund Utilities Insurance Building & Planning Contracts Parks Commission City Treasurer Planning Commission City Council City Contracts Pool & Marina Public Works Administration Shop & Garage City Manager City Clerk Tierra del Sol OHV Permits Program Medical Marijuana Business / Cannabis Human Resources & Risk Management Finance Facilities Maintenance Building Department Recreating Administration Planning Department General Government & Non-Departmental FY2021 FY2022 FY2023 $0 $2 $4 $6 $-2 $8 Expenditures City Council Personnel Services Regular Salaries 10-4111-110 $21,800 $22,100 $10,400 $20,400 Name Account ID FY2021 YTD Actual FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted City of California City | Budget Book 2023 Page 2329March 2, 2023

Medicare 10-4111-132 $394 $247 $127 $300 Retirement 10-4111-134 $278 $278 $137 $300 Worker's Comp 10-4111-136 $125 $0 $0 $0 PERS Unfunded Liability 10-4111-137 $624 $0 $0 $0 COVID-19 10-4111-170 $150 $0 $0 $0 Total Personnel Services: $23,371 $22,626 $10,663 $21,000 Operations and Maintenance Subscr/Books/Dues 10-4111-210 $7,222 $205 $0 $300 Advertising 10-4111-220 $0 $0 $5,000 $0 Travel/Lodging/Reg 10-4111-230 $0 $2,306 $2,199 $6,000 Legal Services 10-4111-311 $23,826 $0 $0 $0 Total Operations and Maintenance: $31,048 $2,511 $7,199 $6,300 Total City Council: $54,419 $25,137 $17,862 $27,300 City Manager Personnel Services Regular Salaries 10-4131-110 $132,659 $144,023 $99,299 $200,000 Premium Overtime 10-4131-112 $0 $923 $17 $500 Cash-In-Lieu 10-4131-128 $2,614 $0 $0 $0 Recruiting 10-4131-130 $0 $245 $0 $0 Medicare 10-4131-132 $3,177 $2,271 $1,718 $3,000 Cafeteria Plan 10-4131-133 $18,000 $4,500 $7,500 $18,000 Retirement 10-4131-134 $9,359 $6,649 $4,790 $10,000 Unemployment Ins 10-4131-135 $314 $819 $273 $450 Worker's Comp 10-4131-136 $3,732 $0 $0 $0 PERS Unfunded Liability 10-4131-137 $20,961 $0 $0 $0 Vacation/Sick Buy Back 10-4131-150 $8,725 $8,830 $11,847 $13,000 Total Personnel Services: $199,541 $168,260 $125,444 $244,950 Operations and Maintenance Subscr/Books/Dues 10-4131-210 $0 $0 $0 $1,500 Travel/Lodging/Reg 10-4131-230 $0 $675 $792 $1,000 Veh Operation/Maint 10-4131-254 $0 $3,800 $1,479 $1,500 RSI Fuel 10-4131-255 $864 $208 $71 $500 Training 10-4131-330 $0 $0 $0 $1,500 Transfers Expenses Out 10-4131-902 -$96,139 -$96,853 $0 -$140,300 Total Operations and Maintenance: -$95,275 -$92,171 $2,342 -$134,300 Total City Manager: $104,266 $76,089 $127,786 $110,650 City Clerk Personnel Services Regular Salaries 10-4132-110 $108,234 $75,525 $27,276 $67,000 Premium Overtime 10-4132-112 $0 $0 $1,469 $1,000 Cash-In-Lieu 10-4132-128 $110 $0 $0 $0 Name Account ID FY2021 YTD Actual FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted City of California City | Budget Book 2023 Page 2430March 2, 2023

Recruiting 10-4132-130 $200 $213 $0 $0 Medicare 10-4132-132 $2,483 $1,260 $395 $1,300 Cafeteria Plan 10-4132-133 $11,800 $12,873 $3,949 $11,400 Retirement 10-4132-134 $15,517 $5,103 $2,061 $6,500 Unemployment Ins 10-4132-135 $380 $546 $0 $280 Worker's Comp 10-4132-136 $898 $0 $0 $0 PERS Unfunded Liability 10-4132-137 $34,754 $0 $0 $0 Vacation/Sick Buy Back 10-4132-150 $17,152 $3,755 $0 $1,000 COVID-19 10-4132-170 $150 $0 $0 $0 Total Personnel Services: $191,677 $99,276 $35,149 $88,480 Operations and Maintenance Subscr/Books/Dues 10-4132-210 $519 $375 $15,715 $500 Advertising 10-4132-220 $8,977 $3,329 $2,386 $7,000 Municipal Code Codication 10-4132-221 $1,993 $2,622 $350 $3,500 Travel/Lodging/Reg 10-4132-230 $0 $294 $500 $2,000 Other/Oce Equipment 10-4132-250 $0 $695 $0 $500 Legal Services 10-4132-311 $1,890 $0 $0 $0 Training 10-4132-330 $0 $727 $0 $2,000 Election Expense 10-4132-460 $6,591 $0 $88 $10,000 Total Operations and Maintenance: $19,971 $8,041 $19,040 $25,500 Total City Clerk: $211,648 $107,317 $54,188 $113,980 City Attorney Operations and Maintenance Legal Services 10-4134-311 $6,835 $0 $0 $0 Total Operations and Maintenance: $6,835 $0 $0 $0 Total City Attorney: $6,835 $0 $0 $0 Finance Personnel Services Regular Salaries 10-4141-110 $326,236 $355,571 $201,976 $435,000 Premium Overtime 10-4141-112 $6,020 $4,143 $1,102 $4,000 Temporary/Part Time 10-4141-120 $45,515 $18,924 $0 $0 Cash-In-Lieu 10-4141-128 $1,582 $21 $0 $0 Recruiting 10-4141-130 $0 $0 $0 $500 Medicare 10-4141-132 $8,334 $5,482 $3,224 $6,000 Cafeteria Plan 10-4141-133 $65,653 $71,010 $37,602 $85,200 Retirement 10-4141-134 $23,346 $25,490 $11,166 $26,000 Unemployment Ins 10-4141-135 $2,002 $1,354 $0 $1,700 Worker's Comp 10-4141-136 $2,049 $0 $0 $0 PERS Unfunded Liability 10-4141-137 $52,288 $0 $0 $0 Vacation/Sick Buy Back 10-4141-150 $0 $10,596 $5,522 $12,000 COVID-19 10-4141-170 $1,603 $465 $2,416 $0 Name Account ID FY2021 YTD Actual FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted City of California City | Budget Book 2023 Page 2531March 2, 2023

Total Personnel Services: $534,628 $493,056 $263,007 $570,400 Operations and Maintenance Subscr/Books/Dues 10-4141-210 $547 $190 $0 $500 Travel/Lodging/Reg 10-4141-230 $0 $0 $0 $3,000 Oce Supplies 10-4141-241 $0 $0 $76 $0 Other/Oce Equipment 10-4141-250 $0 $0 $0 $500 Professional Services 10-4141-310 $47,788 $26,588 $19,240 $20,000 Audit Fees 10-4141-312 -$5,337 $0 $0 $0 Training 10-4141-330 $1,415 $149 $0 $1,000 Transfers Expenses Out 10-4141-902 -$223,758 -$231,032 $0 -$283,400 Total Operations and Maintenance: -$179,345 -$204,105 $19,316 -$258,400 Total Finance: $355,283 $288,952 $282,323 $312,000 City Treasurer Personnel Services Regular Salaries 10-4143-110 $6,000 $6,500 $3,000 $6,000 Medicare 10-4143-132 $139 $87 $44 $100 Retirement 10-4143-134 $464 $464 $228 $500 Worker's Comp 10-4143-136 $66 $0 $0 $0 PERS Unfunded Liability 10-4143-137 $1,039 $0 $0 $0 Total Personnel Services: $7,708 $7,051 $3,272 $6,600 Operations and Maintenance Subscr/Books/Dues 10-4143-210 $95 $95 $95 $100 Travel/Lodging/Reg 10-4143-230 $537 $350 $180 $600 Training 10-4143-330 $0 $0 $0 $200 Total Operations and Maintenance: $632 $445 $275 $900 Total City Treasurer: $8,339 $7,496 $3,546 $7,500 Human Resources & Risk Management Personnel Services Regular Salaries 10-4145-110 $94,769 $109,719 $99,458 $130,000 Premium Overtime 10-4145-112 $490 $3,345 $3,928 $5,000 Temporary/Part Time 10-4145-120 $0 $16,686 $0 $0 Recruiting 10-4145-130 $0 $29,995 $1,183 $10,000 Medicare 10-4145-132 $3,054 $1,993 $1,432 $2,200 Cafeteria Plan 10-4145-133 $19,900 $18,000 $12,000 $27,000 Retirement 10-4145-134 $12,895 $16,615 $14,541 $21,000 Unemployment Ins 10-4145-135 $351 $578 $0 $600 Worker's Comp 10-4145-136 $1,539 $0 $0 $0 PERS Unfunded Liability 10-4145-137 $28,881 $0 $0 $0 Vacation/Sick Buy Back 10-4145-150 $4,040 $10,094 $539 $1,500 Name Account ID FY2021 YTD Actual FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted City of California City | Budget Book 2023 Page 2632March 2, 2023

COVID-19 10-4145-170 $18,746 $7,120 $0 $0 Total Personnel Services: $184,664 $214,147 $133,081 $197,300 Operations and Maintenance Subscr/Books/Dues 10-4145-210 $180 $0 $0 $300 Advertising 10-4145-220 $0 $255 $900 $500 Travel/Lodging/Reg 10-4145-230 $0 $1,131 $2,239 $5,000 Entertainment/Special Events 10-4145-235 $711 $3,306 $147 $4,000 Oce Supplies 10-4145-241 $75 $0 $0 $0 Postage and Shipping 10-4145-245 $134 $0 $0 $0 Professional Services 10-4145-310 $0 $0 $33,143 $90,000 Training 10-4145-330 $0 $0 $0 $500 Special Projects 10-4145-401 $0 $0 $279 $0 Special Projects 10-4145-420 $0 $20,798 $1,925 $10,000 Transfers Expenses Out 10-4145-902 -$35,013 -$73,992 $0 -$84,400 Total Operations and Maintenance: -$33,913 -$48,502 $38,633 $25,900 Total Human Resources & Risk Management: $150,751 $165,645 $171,714 $223,200 City Contracts Operations and Maintenance Chamber of Commerce Allocation 10-4151-627 $0 $30,000 $0 $30,000 Other Contracts 10-4151-630 $6,028 $0 $0 $0 Meals on Wheels Program 10-4151-641 $303 $829 $297 $1,000 CalPers Fiscal Fees 10-4151-643 $1,812 $0 $0 $0 Total Operations and Maintenance: $8,142 $30,829 $297 $31,000 Total City Contracts: $8,142 $30,829 $297 $31,000 General Fund Utilities Operations and Maintenance Electricity 10-4153-281 $3,452 $0 $0 $0 Total Operations and Maintenance: $3,452 $0 $0 $0 Total General Fund Utilities: $3,452 $0 $0 $0 Insurance Operations and Maintenance Liability Insurance 10-4154-510 $0 -$25 $532,213 $0 Total Operations and Maintenance: $0 -$25 $532,213 $0 Total Insurance: $0 -$25 $532,213 $0 General Government & Non-Departmental Name Account ID FY2021 YTD Actual FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted City of California City | Budget Book 2023 Page 2733March 2, 2023

Personnel Services Worker's Comp 10-4155-136 $0 $58,940 $686,210 $62,000 PERS Unfunded Liability 10-4155-137 $160 $264,070 $0 $267,000 COVID-19 10-4155-170 $3,094 $40 $0 $0 Total Personnel Services: $3,254 $323,050 $686,210 $329,000 Operations and Maintenance Subscr/Books/Dues 10-4155-210 $17,033 $21,418 $3,100 $15,000 Oce Supplies 10-4155-241 $10,034 $9,698 $3,282 $11,000 Oce Equip Lease Expense 10-4155-242 $21,942 $19,895 $10,108 $21,000 Postage and Shipping 10-4155-245 $308 $4,756 $1,340 $3,500 Other/Oce Equipment 10-4155-250 $11,178 $1,804 $2,840 $15,000 Electricity 10-4155-281 $8,662 $165,864 $17,440 $40,000 Gas 10-4155-282 $5,216 $4,130 $374 $4,500 Telephone - Cell 10-4155-283 $9,448 $11,886 $0 $0 Telephone - Land 10-4155-284 $27,348 $10,833 $11,611 $24,000 Communications Maint 10-4155-286 $2,127 $7,181 $12,753 $25,000 Water Service 10-4155-287 $130,914 $139,820 $48,446 $110,000 Sewer Services 10-4155-288 $4,084 $148 $75 $300 Professional Services 10-4155-310 $4,538 $155,671 $65,699 $150,000 Legal Services 10-4155-311 $524,216 $726,649 $307,556 $800,000 Audit Fees 10-4155-312 $122,915 $41,000 $82,000 $42,000 Litigation 10-4155-313 $155,794 $140,003 $151,168 $150,000 Records Management 10-4155-400 $8,056 $9,823 $4,761 $12,000 Chemicals/EMS Med Supp & Sup 10-4155-480 $77 $0 $33 $300 Plastic Recycling Grant 10-4155-495 $4,900 $0 $5,000 $0 Liability Insurance 10-4155-510 $130,899 $120,444 $0 $125,000 Livescan Fees 10-4155-620 $64 $0 $0 $0 Software Contract 10-4155-629 $33,715 $28,167 $2,347 $2,400 Contracts 10-4155-630 $149,018 $133,760 $63,100 $135,000 CalPers Admin Fees 10-4155-643 $0 -$86,844 -$12,185 $0 Legal Settlement 10-4155-680 $267,384 $450,000 $2,000 $0 Operating Transfers out 10-4155-904 $760,468 $0 $0 $734,800 Operating Transfers In 10-4155-905 $0 $0 $0 -$360,500 Miscellaneous Expense 10-4155-999 $238 $1,972 $761 $1,000 Save Our Lake 10-4165-500 $0 $103 $0 $0 Total Operations and Maintenance: $2,410,576 $2,118,180 $783,609 $2,061,300 Capital Outlay Improvements 10-4155-730 $18,567 $0 $0 $0 Purchase of Equipment 10-4155-740 $0 $439,431 $102,571 $360,500 Total Capital Outlay: $18,567 $439,431 $102,571 $360,500 Debt Service Name Account ID FY2021 YTD Actual FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted City of California City | Budget Book 2023 Page 2834March 2, 2023

Penalties 10-4155-800 $0 $0 $10,000 $0 Total Debt Service: $0 $0 $10,000 $0 Total General Government & Non-Departmental: $2,432,397 $2,880,661 $1,582,389 $2,750,800 Facilities Maintenance Personnel Services Regular Salaries 10-4161-110 $175,323 $167,271 $82,648 $182,100 Premium Overtime 10-4161-112 $4,584 $1,921 $590 $2,000 Temporary/Part Time 10-4161-120 $2,481 $28,467 $13,924 $38,200 Cash-In-Lieu 10-4161-128 $3,678 $438 $0 $500 Recruiting 10-4161-130 $32 $0 $50 $500 Employment Fees 10-4161-131 $0 $0 $523 $500 Medicare 10-4161-132 $5,688 $3,463 $1,654 $3,200 Cafeteria Plan 10-4161-133 $73,500 $85,150 $37,800 $84,600 Retirement 10-4161-134 $19,703 $21,709 $10,695 $23,000 Unemployment Ins 10-4161-135 $1,260 $1,646 $122 $1,400 Worker's Comp 10-4161-136 $36,202 $0 $0 $0 PERS Unfunded Liability 10-4161-137 $44,128 $0 $0 $0 Uniforms 10-4161-140 -$21 $513 $521 $600 Vacation/Sick Buy Back 10-4161-150 $0 $1,022 $734 $1,500 COVID-19 10-4161-170 $2,308 $1,023 $1,398 $0 Total Personnel Services: $368,866 $312,624 $150,657 $338,100 Operations and Maintenance Subscr/Books/Dues 10-4161-210 $635 $0 $0 $0 Travel/Lodging/Reg 10-4161-230 $1,072 $0 $0 $500 Equipment Rental 10-4161-240 $54 $1,950 $0 $2,000 Oce Supplies 10-4161-241 $0 $181 $84 $500 Janitorial Supplies 10-4161-244 $0 $1,385 $1,906 $2,000 Veh Operation/Maint 10-4161-254 $3,132 $320 $2,349 $2,500 RSI Fuel 10-4161-255 $5,710 $7,996 $4,640 $10,000 Equipment Operation/Maint 10-4161-256 $1,027 $2,485 $337 $1,000 Hand Tools 10-4161-257 $3,831 $960 $398 $5,000 Bldg Operation/Maint 10-4161-270 $13,767 $6,002 $1,235 $3,000 Training 10-4161-330 $2,179 $0 $2,675 $500 Grounds 10-4161-408 $5,061 $1,357 $923 $1,000 Special Supplies 10-4161-410 $99 $15 $0 $0 Special Depart Supp 10-4161-450 $298 $826 $464 $500 Armory/Safety Equip & Supplies 10-4161-451 $811 $2,029 $1,409 $2,000 Miscellaneous Supplies 10-4161-610 $254 $0 $0 $0 Contracts 10-4161-630 $1,018 $0 $0 $0 Transfers Expenses Out 10-4161-902 $0 $0 $0 -$5,650 Total Operations and Maintenance: $38,947 $25,506 $16,421 $24,850 Name Account ID FY2021 YTD Actual FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted City of California City | Budget Book 2023 Page 2935March 2, 2023

Capital Outlay Improvements 10-4161-730 $0 $7,450 $0 $0 Total Capital Outlay: $0 $7,450 $0 $0 Total Facilities Maintenance: $407,814 $345,581 $167,078 $362,950 Building & Planning Contracts Personnel Services Medicare 10-4162-132 $4 $0 $0 $0 Worker's Comp 10-4162-136 $25 $0 $0 $0 Total Personnel Services: $30 $0 $0 $0 Total Building & Planning Contracts: $30 $0 $0 $0 Building Department Personnel Services Regular Salaries 10-4168-110 $98,883 $141,158 $64,162 $150,000 Straight Overtime 10-4168-111 $0 $122 $0 $0 Premium Overtime 10-4168-112 $731 $4,659 $1,502 $2,500 Temporary/Part Time 10-4168-120 $1,513 $0 $0 $0 Cash-In-Lieu 10-4168-128 $1,313 $19 $0 $0 Recruiting 10-4168-130 $213 $0 $0 $0 Medicare 10-4168-132 $1,659 $2,142 $945 $2,300 Cafeteria Plan 10-4168-133 $24,650 $35,575 $17,550 $35,100 Retirement 10-4168-134 $10,084 $13,365 $5,717 $14,000 Unemployment Ins 10-4168-135 $545 $850 $0 $700 PERS Unfunded Liability 10-4168-137 $22,584 $0 $0 $0 Uniforms 10-4168-140 $18 $80 $102 $200 Vacation/Sick Buy Back 10-4168-150 $0 $804 $1,260 $1,500 COVID-19 10-4168-170 $632 $256 $874 $0 Total Personnel Services: $162,825 $199,029 $92,111 $206,300 Operations and Maintenance Subscr/Books/Dues 10-4168-210 $4,476 $1,140 $781 $6,000 Travel/Lodging/Reg 10-4168-230 $0 $918 $2,365 $2,500 Oce Supplies 10-4168-241 $570 $98 $44 $500 Computer Purchase/Repair 10-4168-243 $964 $0 $0 $0 Other/Oce Equipment 10-4168-250 $465 $2,730 $0 $0 Veh Operation/Maint 10-4168-254 $55 $62 $0 $0 RSI Fuel 10-4168-255 $1,951 $1,381 $384 $1,300 Hand Tools 10-4168-257 $0 $0 $0 $100 Professional Services 10-4168-310 $0 $0 $168,400 $250,000 Engineering 10-4168-315 $2,335 $46,036 $1,640 $65,000 Training 10-4168-330 $4,630 $900 $0 $6,000 Armory/Safety Equip & Supplies 10-4168-451 $0 $400 $309 $200 Other Contracts 10-4168-630 $0 $7,268 $5,251 $500 Name Account ID FY2021 YTD Actual FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted City of California City | Budget Book 2023 Page 3036March 2, 2023

Total Operations and Maintenance: $15,446 $60,933 $179,174 $332,100 Total Building Department: $178,271 $259,962 $271,286 $538,400 Planning Department Personnel Services Regular Salaries 10-4170-110 $122,832 $99,043 $45,996 $103,000 Premium Overtime 10-4170-112 $0 $6,008 $9 $500 Temporary/Part Time 10-4170-120 $1,218 $594 $0 $0 Cash-In-Lieu 10-4170-128 $215 $895 $0 $0 Recruiting 10-4170-130 $32 $25 $0 $0 Medicare 10-4170-132 $5,239 $1,792 $912 $1,500 Cafeteria Plan 10-4170-133 $27,917 $36,000 $15,005 $33,000 Retirement 10-4170-134 $9,200 $7,565 $3,352 $6,500 Unemployment Ins 10-4170-135 $787 $747 $223 $600 Worker's Comp 10-4170-136 $4,293 $0 $0 $0 PERS Unfunded Liability 10-4170-137 $20,604 $0 $0 $0 Vacation/Sick Buy Back 10-4170-150 $10,696 $0 $8,373 $8,000 COVID-19 10-4170-170 $450 $534 $0 $0 Total Personnel Services: $203,483 $153,203 $73,870 $153,100 Operations and Maintenance Subscr/Books/Dues 10-4170-210 $969 $3,355 $3,122 $3,400 Advertising 10-4170-220 $4,550 $2,482 $1,261 $6,000 Travel/Lodging/Reg 10-4170-230 $0 $0 $1,049 $1,000 Oce Supplies 10-4170-241 $338 $20 $77 $0 Other/Oce Equipment 10-4170-250 $890 $0 $0 $0 Professional Services 10-4170-310 $0 $306,653 $120,508 $390,000 Engineering 10-4170-315 $58,169 $89,732 $72,738 $165,000 Training 10-4170-330 $644 $0 $0 $2,000 Total Operations and Maintenance: $65,560 $402,241 $198,754 $567,400 Total Planning Department: $269,044 $555,444 $272,624 $720,500 Medical Marijuana Business / Cannabis Operations and Maintenance Subscr/Books/Dues 10-4171-210 $2,000 $2,000 $0 $2,000 Oce Supplies 10-4171-241 $0 $123 $0 $0 Professional Services 10-4171-310 $0 $0 $0 $98,000 Legal Services 10-4171-311 $48,819 $0 $0 $0 Application Review 10-4171-496 $76,400 $149,025 $19,800 $100,000 Livescan Fees 10-4171-620 $838 $612 $0 $0 Cannabis Compliance 10-4171-645 $3,750 $0 $0 $0 Total Operations and Maintenance: $131,807 $151,760 $19,800 $200,000 Name Account ID FY2021 YTD Actual FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted City of California City | Budget Book 2023 Page 3137March 2, 2023

Total Medical Marijuana Business / Cannabis: $131,807 $151,760 $19,800 $200,000 Planning Commission Personnel Services Regular Salaries 10-4175-110 $3,300 $4,550 $1,200 $6,000 Medicare 10-4175-132 $56 $62 $18 $100 Worker's Comp 10-4175-136 $10 $0 $0 $0 Total Personnel Services: $3,367 $4,612 $1,218 $6,100 Operations and Maintenance Subscr/Books/Dues 10-4175-210 $0 $0 $0 $1,000 Travel/Lodging/Reg 10-4175-230 $0 $0 $0 $5,800 Oce Supplies 10-4175-241 $121 $0 $0 $0 Training 10-4175-330 $1,250 $0 $0 $3,500 Total Operations and Maintenance: $1,371 $0 $0 $10,300 Total Planning Commission: $4,737 $4,612 $1,218 $16,400 OHV Permits Program Personnel Services Regular Salaries 29-4219-110 $22,023 $0 $2,037 $18,500 Straight Overtime 29-4219-111 $0 $214 $0 $0 Premium Overtime 29-4219-112 $510 $6,389 $27 $3,000 Temporary/Part Time 29-4219-120 $0 $30,289 $3,364 $21,000 Cash-In-Lieu 29-4219-128 $13,804 $0 $0 $200 Recruiting 29-4219-130 $1,204 $2,740 $1,380 $2,000 Employment Fees 29-4219-131 $100 $100 $0 $100 Medicare 29-4219-132 $796 $581 $79 $1,000 Cafeteria Plan 29-4219-133 $0 $0 $0 $6,000 Retirement 29-4219-134 $1,703 $247 $0 $3,000 Name Account ID FY2021 YTD Actual FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted City of California City | Budget Book 2023 Page 3238March 2, 2023

Unemployment Ins 29-4219-135 $224 $1,236 $0 $1,500 Worker's Comp 29-4219-136 $313 $23,000 $0 $25,500 PERS Unfunded Liability 29-4219-137 $3,814 $1,056 $0 $1,200 Uniforms 29-4219-140 $308 $360 $954 $1,000 COVID-19 29-4219-170 $130 $0 $0 $0 Total Personnel Services: $44,927 $66,213 $7,841 $84,000 Operations and Maintenance Subscr/Books/Dues 29-4219-210 $40 $99 $50 $100 Advertising 29-4219-220 $2,099 $2,037 $0 $3,000 Travel/Lodging/Reg 29-4219-230 $0 $2,054 $0 $2,700 Oce Supplies 29-4219-241 $5,216 $5,499 $1,831 $6,000 Computer Purchase/Repair 29-4219-243 $890 $0 $0 $0 Janitorial Supplies 29-4219-244 $143 $830 $0 $1,000 Postage and Shipping 29-4219-245 $0 $9 $14 $100 Other/Oce Equipment 29-4219-250 $913 $1,505 $1,312 $2,000 Veh Operation/Maint 29-4219-254 $2,460 $3,031 $1,583 $4,000 RSI Fuel 29-4219-255 $1,345 $7,862 $5,597 $8,000 Equipment Operation/Maint 29-4219-256 $0 $0 $3,503 $6,500 Bldg Operation/Maint 29-4219-270 $0 $1,302 $1,056 $8,000 Electricity 29-4219-281 $5,707 $11,466 $6,590 $10,000 Telephone - Cell 29-4219-283 $904 $1,066 $0 $0 Telephone - Land 29-4219-284 $358 $358 $742 $1,500 Communications Maint 29-4219-286 $572 $0 $302 $500 Water Service 29-4219-287 $756 $1,291 $418 $1,500 Sewer Services 29-4219-288 $553 $602 $288 $700 Professional Services 29-4219-310 $2,634 $2,921 $5,979 $5,000 Legal Services 29-4219-311 $0 $240 $0 $500 Training 29-4219-330 $26 $0 $967 $1,000 Special Purchases/Concessions 29-4219-440 $0 $9,703 $8,934 $10,500 Special Depart Supp 29-4219-450 $6,865 $7,156 $3,042 $4,000 Chemicals/EMS Med Supp & Sup 29-4219-480 $83 $0 $0 $100 Liability Insurance 29-4219-510 $1,768 $307 $0 $400 Miscellaneous Services 29-4219-620 $971 $0 $0 $0 Contracts 29-4219-630 $69 $9,752 $6,666 $10,000 Transfers Expenses In 29-4219-903 $1,928 $2,115 $0 $2,300 Operating Transfers In 29-4219-905 -$1,654 $0 $0 -$27,800 Total Operations and Maintenance: $34,646 $71,203 $48,873 $61,600 Capital Outlay Improvements 29-4219-730 $10,421 $58 $0 $11,000 Purchase of Equipment 29-4219-740 $6,953 $225,000 $0 $27,400 Vehicle Purchase 29-4219-745 $16,208 -$5 $0 $0 Total Capital Outlay: $33,582 $225,053 $0 $38,400 Name Account ID FY2021 YTD Actual FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted City of California City | Budget Book 2023 Page 3339March 2, 2023

Total OHV Permits Program: $113,155 $362,469 $56,715 $184,000 Shop & Garage Personnel Services Regular Salaries 10-4441-110 $40,789 $44,985 $23,171 $89,000 Premium Overtime 10-4441-112 $700 $301 $802 $500 Employment Fees 10-4441-131 $100 $57 $0 $0 Medicare 10-4441-132 $1,701 $647 $341 $1,300 Cafeteria Plan 10-4441-133 $19,050 $18,000 $9,000 $27,000 Retirement 10-4441-134 $3,428 $3,551 $1,764 $5,200 Unemployment Ins 10-4441-135 $293 $273 $0 $400 Worker's Comp 10-4441-136 $10,215 $0 $0 $0 PERS Unfunded Liability 10-4441-137 $7,677 $0 $0 $0 Uniforms 10-4441-140 $575 $167 $217 $400 Vacation/Sick Buy Back 10-4441-150 $14,043 $0 $624 $700 COVID-19 10-4441-170 $1,698 $934 $0 $0 Total Personnel Services: $100,269 $68,913 $35,919 $124,500 Operations and Maintenance Subscr/Books/Dues 10-4441-210 $0 $47 $0 $1,200 Oce Supplies 10-4441-241 $0 $260 $60 $300 Other/Oce Equipment 10-4441-250 $161 $181 $483 $200 Veh Operation/Maint 10-4441-254 $3,497 $2,200 $2,160 $2,500 RSI Fuel 10-4441-255 $814 $5,180 $5,200 $9,000 Equipment Operation/Maint 10-4441-256 $962 $0 $77 $3,500 Hand Tools 10-4441-257 $814 $398 $3,705 $4,500 Bldg Operation/Maint 10-4441-270 $2,323 $1,988 $101 $2,000 Telephone - Cell 10-4441-283 $51 $0 $0 $0 Telephone - Land 10-4441-284 $0 $0 $30 $0 Water Service 10-4441-287 $1,086 $1,080 $540 $1,100 Training 10-4441-330 $0 $0 $0 $1,000 Name Account ID FY2021 YTD Actual FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted City of California City | Budget Book 2023 Page 3440March 2, 2023