City of Rialto Annual Budget 2018-2019

Management Services

• Completed the Station Remodel with new carpet and flooring, upgraded the electrical and added
2 Public Access Workstations.
• Created a dedicated server for city wide photo and video archiving
• Increased social media traffic and subscribers by 50%
• Established quarterly public access workshops that instruct Rialto residents on video production
and editing techniques
• Increased Rialto Network volunteers and producers

GOALS

Rialto Network
 Expand viewership by adding the option to access on-demand programming through

RialtoNetwork.com, Roku and Apple TV.

 Begin an annual “open-house” event of Rialto Network to give public a chance to tour the
facility, speak with producers, and receive information about services and public access
opportunities.

 Create new tv shows dedicated to Teen & Youth Audience

 Mobile live broadcasting of city events, groundbreakings, press conferences, etc. on Rialto
Network channels and social media platforms

 Create a plan of action and discussion with Cable Advisory Commission & City Council to
divide the station into a 3 Channel Network: 1) A Public Channel with local programming 2)
A Government Channel with City Council, Commissions, County Board, and other meetings
3) An Educational Channel with Board of Education Meetings, school-produced
informational content and programming

 Upgrade Rialto Network audio, recording, and lighting components of Council Chamber

The City of Rialto, California 146 Annual Budget FY 2018-19

Management Services

The City of Rialto, California 147 Annual Budget FY 2018-19

Other Fund Summary

The City of Rialto, California 148 Annual Budget FY 2018-19

Measure I

Measure I funds are derived from a voter-approved sales tax override
allocated to cities throughout San Bernardino County for projects
associated with street and local improvements. The San Bernardino
Association of Governments (SANBAG) administers the program on a
regional basis. The City submits multi-year project plans that become the
basis for approval to spend its Measure I allocation.

Revenues by Category Actual Actual Revised Projected
Use of Money & Property 2015/16 2016/17 Budget Budget
Tax Revenue 2017/2018
Charges for Current Services 3,346 4,208 2018/2019
Other Agencies / Revenue - - 4,200
Transfers In - - - -
- - - -
Total Revenues - - - -
- -
3,346 4,208 -
4,200
-

Expenditures by Category Actual Actual Revised Projected
Personnel 2015/16 2016/17 Budget Budget
Services & Supplies 2017/2018
Capital - - 2018/2019
Debt Service - (805) -
Others 19,737 314,058 - -
- 3,650 -
Total Expenditures - - - -
- - -
Net Income/(Loss) 19,737 -
313,253 3,650
Personnel -

(16,391) (309,045) 550 -

----

149

Measure I Fund (2010-2040)

This fund is used to account for Measure I activities funding years 2010
through 2040. Measure I funds are derived from a voter approved sales
tax override that is allocated to cities throughout San Bernardino County
for projects associated with street and local improvements. The San
Bernardino Association of Governments (SANBAG) administers the
program on a regional basis. The City submits multiple year project plans
that become the basis for approval to spend its Measure I allocation.

Revenues by Category Actual Actual Revised Projected
Use of Money & Property 2015/16 2016/17 Budget Budget
Tax Revenue 2017/2018
Charges for Current Services 41,213 64,797 2018/2019
Other Agencies / Revenue 1,697,843 1,796,740 63,000
Transfers In 1,860,000 65,000
- - 1,860,000
Total Revenues - 100,881 -
- 30,000 -
- -
1,739,057 - -
1,962,418
1,953,000 1,925,000

Expenditures by Category Actual Actual Revised Projected
Personnel 2015/16 2016/17 Budget Budget
Services & Supplies 2017/2018
Capital 307 91 2018/2019
Debt Service - 805 -
Others 720,237 426,000 -
1,241,250 7,988,637 300,000
Total Expenditures - - 1,600,000
- - -
Net Income/(Loss) - -
1,241,556 721,133 -
Personnel 8,414,637
1,900,000

497,500 1,241,285 (6,461,637) 25,000

----

150

Gas Tax

The City operations for street sweeping, street maintenance and traffic
signal maintenance. These operations are eligible expenditures for the
City's allocation of special taxes placed on gasoline purchases
throughout the State of California. The Gas Tax Fund transfers funds to
the General Fund to cover the eligible expenditures.

Revenues by Category Actual Actual Revised Projected
Use of Money & Property 2015/16 2016/17 Budget Budget
Tax Revenue 2017/2018
Charges for Current Services 8,480 3,137 2018/2019
Other Agencies / Revenue - - 2,800
Transfers In - - - 8,200
- -
Total Revenues 2,107,957 2,055,945 -
- - 2,797,727
- 2,689,525
2,116,436 2,059,083 -
2,800,527
2,697,725

Expenditures by Category Actual Actual Revised Projected
Personnel 2015/16 2016/17 Budget Budget
Services & Supplies 2017/2018
Capital (334) 239 2018/2019
Debt Service 12,676 18,189 -
Others 1,074,447 352,590 30,000 -
2,942,574 30,000
Total Expenditures - - 900,000
2,739,427 1,506,838 -
Net Income/(Loss) 1,570,815 -
3,826,216 1,877,856 1,600,000
Personnel 4,543,389
2,530,000

(1,709,779) 181,227 (1,742,862) 167,725

----

151

Gas Tax (SB 821)

The City operations for street sweeping, street maintenance and traffic
signal maintenance. These operations are eligible expenditures for the
City's allocation of special taxes placed on gasoline purchases
throughout the State of California. The Gas Tax Fund transfers funds to
the General Fund to cover the eligible expenditures.

Revenues by Category Actual Actual Revised Projected
Use of Money & Property 2015/16 2016/17 Budget Budget
Tax Revenue 2017/2018
Charges for Current Services - - 2018/2019
Other Agencies / Revenue - - -
Transfers In - - - -
- - - -
Total Revenues - - 606,500 -
- 1,800,000
- - -
606,500
1,800,000

Expenditures by Category Actual Actual Revised Projected
Personnel 2015/16 2016/17 Budget Budget
Services & Supplies 2017/2018
Capital - - 2018/2019
Debt Service - - -
Others - - - -
- - 606,500 -
Total Expenditures - - - 1,800,000
- -
Net Income/(Loss) - - -
606,500
Personnel 1,800,000

----

----

152

Transportation Development Fund

This fund is used to account for revenues received under the
Transportation Development Act. These funds are used for improvements
to City streets. The City does not receive any revenue from this source at
this time.

Revenues by Category Actual Actual Revised Projected
Use of Money & Property 2015/16 2016/17 Budget Budget
Tax Revenue 2017/2018
Charges for Current Services - - 2018/2019
Other Agencies / Revenue - - -
Transfers In - - - -
0 330,000 - -
Total Revenues - - 250,000 -
- -
0 330,000 -
250,000
-

Expenditures by Category Actual Actual Revised Projected
Personnel 2015/16 2016/17 Budget Budget
Services & Supplies 2017/2018
Capital - - 2018/2019
Debt Service - - -
Others 13,827 - - -
- - 386,021 -
Total Expenditures - - - -
- -
Net Income/(Loss) 13,827 - -
386,021
Personnel -

(13,827) 330,000 (136,021) -

----

153

Traffic Safety Prop. 1B (State Bonds)

This fund is used to account for revenues under the State Transportation
Bond Proposition 1B (Prop 1B), which voters approved in November
2006. These funds are used for local street and road maintenance and
improvement of local transportation facilities.

Revenues by Category Actual Actual Revised Projected
Use of Money & Property 2015/16 2016/17 Budget Budget
Tax Revenue 2017/2018
Charges for Current Services 2 3 2018/2019
Other Agencies / Revenue - - -
Transfers In - - - -
- - - -
Total Revenues - - - -
- -
2 3 -
-
-

Expenditures by Category Actual Actual Revised Projected
Personnel 2015/16 2016/17 Budget Budget
Services & Supplies 2017/2018
Capital - - 2018/2019
Debt Service - - -
Others - - - -
- - - -
Total Expenditures - - - -
- -
Net Income/(Loss) - - -
-
Personnel -

23 - -

----

154

Fire Ground Emergency Transportation

This fund is used to account for Ground Emergency Medical
Transportation revenues and expenditures used to support the Fire
Department Emergency Medical Services program capital needs.

FIRE - Ground Emergency Transportation Fund 209

Revenues by Category Actual Actual Revised Projected
Use of Money & Property 2015/16 2016/17 Budget Budget
Tax Revenue 2017/2018
Charges for Current Services - - 2018/2019
Other Agencies / Revenue - - -
Transfers In - - - -
384,907 1,193,192 - -
- - 1,533,644 -
- -
Total Revenues 384,907 1,193,192 -
1,533,644
-

Expenditures by Category Actual Actual Revised Projected
Personnel 2015/16 2016/17 Budget Budget
Services & Supplies 2017/2018
Capital - - 2018/2019
Debt Service - 76,228 -
Others 620,633 80,400 66,685 -
- 446,877 -
Total Expenditures - - -
- - -
Net Income/(Loss) 620,633 325,000 325,000
156,628
Personnel 838,562 325,000

(235,726) 1,036,564 695,082 (325,000)

----

155

Park Development Fund

The Park Development Fund accounts for the acquisition of park lands in
the City and for construction of parks and related activities. Development
fees collected by the City provide the funding source.

Revenues by Category Actual Actual Revised Projected
Use of Money & Property 2015/16 2016/17 Budget Budget
Tax Revenue 2017/2018
Charges for Current Services 7,816 22,905 2018/2019
Other Agencies / Revenue - - 10,400
Transfers In - 161,400
5,753 10,828,888 -
Total Revenues - - 582,000
- - - 582,000
- -
13,569 10,851,792 -
592,400
743,400

Expenditures by Category Actual Actual Revised Projected
Personnel 2015/16 2016/17 Budget Budget
Services & Supplies 2017/2018
Capital - - 2018/2019
Debt Service - - -
Others - 225,762 - -
- - 9,134,607 -
Total Expenditures - - - 16,467,500
- -
Net Income/(Loss) - 225,762 -
9,134,607
Personnel 16,467,500

13,569 10,626,030 (8,542,207) (15,724,100)

----

156

PEG Fund

This fund accounts for the Public, Educational, or Governmental access
franchise fee activity.

Revenues by Category Actual Actual Revised Projected
Use of Money & Property 2015/16 2016/17 Budget Budget
Tax Revenue 2017/2018
Charges for Current Services 3,986 5,138 2018/2019
Other Agencies / Revenue - - 5,200
Transfers In - - - 4,400
- -
Total Revenues 107,688 99,461 -
- - 100,000
- 100,000
111,674 104,599 -
105,200
104,400

Expenditures by Category Actual Actual Revised Projected
Personnel 2015/16 2016/17 Budget Budget
Services & Supplies 2017/2018
Capital - - 2018/2019
Debt Service - - -
Others 25,424 130,193 - -
- - 328,494 -
Total Expenditures - - - 96,750
- -
Net Income/(Loss) 25,424 130,193 -
328,494
Personnel 96,750

86,251 (25,594) (223,294) 7,650

----

157

Local Law Enforcement Grant

This fund is used to account for grant monies received from the Federal
and State governments for acquisition of capital equipment and other
operating expenses for the Police Department. The grant is budgeted for
as it is awarded and authorized by Council.

Revenues by Category Actual Actual Revised Projected
Use of Money & Property 2015/16 2016/17 Budget Budget
Tax Revenue 2017/2018
Charges for Current Services 246 299 2018/2019
Other Agencies / Revenue - - -
Transfers In - - - -
- -
Total Revenues 33,307 32,213 28,773 -
- - - -
-
33,553 32,512 28,773
-

Expenditures by Category Actual Actual Revised Projected
Personnel 2015/16 2016/17 Budget Budget
Services & Supplies 2017/2018
Capital - - 2018/2019
Debt Service 66,577 5,695 -
Others 36,723 - -
- 60,986 -
Total Expenditures - - - -
- - - -
Net Income/(Loss) -
103,300 5,695 60,986
Personnel -

(69,747) 26,817 (32,213) -

----

158

Citizens Opt. Public Safety

This fund is used to account for grant monies received from the State for
the City's front line municipal police services. The grant is budgeted for as
it is awarded and authorized by Council.

Revenues by Category Actual Actual Revised Projected
Use of Money & Property 2015/16 2016/17 Budget Budget
Tax Revenue 2017/2018
Charges for Current Services 1,927 3,662 2018/2019
Other Agencies / Revenue - - 2,800
Transfers In - - - 4,300
- -
Total Revenues 209,693 213,818 -
- - 228,141 -
- -
211,620 217,480
230,941 4,300

Expenditures by Category Actual Actual Revised Projected
Personnel 2015/16 2016/17 Budget Budget
Services & Supplies 2017/2018
Capital - - 2018/2019
Debt Service 138,175 32,266 -
Others 294,723 -
21,625 - 300,000 -
Total Expenditures - - -
- - - -
Net Income/(Loss) - -
159,800 32,266
Personnel 594,723 -

51,820 185,214 (363,782) 4,300

----

159

Asset Forfeiture Set Aside

This fund is used to account for revenues and expenditures associated
with law enforcement drug and gang prevention. Revenues for the fund
are derived from the assets seized by law enforcement and determined by
the cours to be forfeited.

Revenues by Category Actual Actual Revised Projected
Use of Money & Property 2015/16 2016/17 Budget Budget
Tax Revenue 2017/2018
Charges for Current Services 589 2,557 2018/2019
Other Agencies / Revenue - - 2,490
Transfers In - - - 1,850
- -
Total Revenues 168,218 11,170 - -
- - - -
-
168,807 13,727 2,490
1,850

Expenditures by Category Actual Actual Revised Projected
Personnel 2015/16 2016/17 Budget Budget
Services & Supplies 2017/2018
Capital - - 2018/2019
Debt Service - 10,000 -
Others - 40,000 -
- - 30,000
Total Expenditures - - -
- - -
Net Income/(Loss) - - -
10,000 -
Personnel 40,000
30,000

168,807 3,727 (37,510) (28,150)

----

160

Fire Development

This fund is used to account for the development fees collected to
acquire fire safety equipment and build new facilities.

Revenues by Category Actual Actual Revised Projected
Use of Money & Property 2015/16 2016/17 Budget Budget
Tax Revenue 2017/2018
Charges for Current Services 4,808 11,366 2018/2019
Other Agencies / Revenue - - 7,000
Transfers In - 34,100
66,635 2,141,664 -
Total Revenues - - 298,000
- - - 298,000
- -
71,444 2,153,030 -
305,000
332,100

Expenditures by Category Actual Actual Revised Projected
Personnel 2015/16 2016/17 Budget Budget
Services & Supplies 2017/2018
Capital - - 2018/2019
Debt Service - - -
Others 22,415 162,173 110,000 -
- - 537,828 -
Total Expenditures 1,260 1,260 4,119,000
- -
Net Income/(Loss) 23,675 163,433 1,260 1,260

Personnel 649,088 4,120,260

47,769 1,989,597 (344,088) (3,788,160)

----

161

Police Development

This fund is used to account for the development fees collected for use by
the Police Department for new equipment, new facilities, and to provide
training to new police officers to serve new developments.

Revenues by Category Actual Actual Revised Projected
Use of Money & Property 2015/16 2016/17 Budget Budget
Tax Revenue 2017/2018
Charges for Current Services 8,254 11,781 2018/2019
Other Agencies / Revenue - - 11,300
Transfers In - 12,200
46,489 158,729 -
Total Revenues - - 289,000
- - - 289,000
- -
54,743 170,510 -
300,300
301,200

Expenditures by Category Actual Actual Revised Projected
Personnel 2015/16 2016/17 Budget Budget
Services & Supplies 2017/2018
Capital - - 2018/2019
Debt Service 6 - -
Others 1,418 1,598 - -
- - 519,246 -
Total Expenditures - - - -
- -
Net Income/(Loss) 1,425 1,598 -
519,246
Personnel -

53,318 168,912 (218,946) 301,200

----

162

Asset Forfeiture - Police

This fund is used to account for revenues and expenditures associated
with law enforcement drug and gang prevention. Revenues for the fund
are derived from assets seized by law enforcement and determined by the
courts to be forfeited.

Revenues by Category Actual Actual Revised Projected
Use of Money & Property 2015/16 2016/17 Budget Budget
Tax Revenue 2017/2018
Charges for Current Services 20,672 35,907 2018/2019
Other Agencies / Revenue - - 37,900
Transfers In - - - 28,500
- -
Total Revenues 1,457,196 188,278 -
- - 11,050 -
- -
1,477,868 224,186
48,950 28,500

Expenditures by Category Actual Actual Revised Projected
Personnel 2015/16 2016/17 Budget Budget
Services & Supplies 2017/2018
Capital - - 2018/2019
Debt Service 213,273 264,154 -
Others 108,748 150,544 304,692 -
596,021 -
Total Expenditures - - -
- - - -
Net Income/(Loss) - -
322,021 414,698
Personnel 900,713 -

1,155,846 (190,512) (851,763) 28,500

----

163

Open Space Development

The Open Space Development Fund accounts for development fees
collected for the acquisition of land and turfing of new parks to provide
open space for the City.

Revenues by Category Actual Actual Revised Projected
Use of Money & Property 2015/16 2016/17 Budget Budget
Tax Revenue 2017/2018
Charges for Current Services 11,260 16,609 2018/2019
Other Agencies / Revenue - - 15,300
Transfers In - 17,000
142,698 293,580 -
Total Revenues - - 269,000
- - - 269,000
- -
153,958 310,189 -
284,300
286,000

Expenditures by Category Actual Actual Revised Projected
Personnel 2015/16 2016/17 Budget Budget
Services & Supplies 2017/2018
Capital - - 2018/2019
Debt Service - - -
Others 221,180 12,126 - -
- - 987,874 -
Total Expenditures - - - -
- -
Net Income/(Loss) 221,180 12,126 -
987,874
Personnel -

(67,222) 298,064 (703,574) 286,000

----

164

Rialto Traffic Safety Grant

This fund is used to account for revenues received under the Office of
Traffic Safety. These funds are used to reduce the number of collisions
occurring in the community, whether fatal, injury, or DUI related.

Revenues by Category Actual Actual Revised Projected
Use of Money & Property 2015/16 2016/17 Budget Budget
Tax Revenue 2017/2018
Charges for Current Services 1,984 432 2018/2019
Other Agencies / Revenue - - -
Transfers In - -
Total Revenues 20,708 10,709 11,291 -
164,227 194,305 364,811 -
Expenditures by Category - -
Personnel - - -
Services & Supplies 376,102
Capital 186,918 205,446 -
Debt Service
Others Actual Actual Revised Projected
Total Expenditures 2015/16 2016/17 Budget Budget
2017/2018
Net Income/(Loss) 142,500 99,153 2018/2019
65,058 24,857 244,623
Personnel 22,568 133,729 136,949 -
- -
- - 33,500 -
- - -
230,126 - -
257,739
415,072 -

(43,207) (52,293) (38,970) -

----

165

Transportation Enhancement Activities Grant

This fund is used to account for revenues received from Federal funds
administered through Cal-Trans. These funds are used for the design of
the I-10 Freeway and Riverside Avenue interchange.

Revenues by Category Actual Actual Revised Projected
2015/16 2016/17 Budget Budget
Use of Money & Property 2017/2018
Tax Revenue - - 2018/2019
Charges for Current Services - - -
Other Agencies / Revenue - - - -
Transfers In 1,657,316 128,118 - -
- - 96,445 -
Total Revenues - -
1,657,316 128,118 -
96,445
-

Operating Expenditures by Category Actual Revised Projected
Actual 2016/17 Budget Budget
2015/16 2017/2018
- 2018/2019
Personnel - - -
Services & Supplies - 99,729 - -
Capital 64,630 - 9,072 -
Debt Service - - - -
Others - - -
99,729 -
Total Expenditures 64,630 9,072
-

Net Income/(Loss) 1,592,685 28,388 87,373 -

Personnel ----

166

Major Grant Projects

This fund includes grant funded projects, which at this time includes the
Pepper Ave Extension Project, SR210 Traffic Calming, Safe Routes to
School Grant for Bemis, Carter & Zupanic schools. Past projects include
the Metrolink, Soccer Field Lighting at Jerry Eaves Park, Street Sign
Replacement and SR210 Frisbie Park Netting Project.

Revenues by Category Actual Actual Revised Projected
Use of Money & Property 2015/16 2016/17 Budget Budget
Tax Revenue 2017/2018
Charges for Current Services - - 2018/2019
Other Agencies / Revenue - - -
Transfers In - - - -
Total Revenues 1,684,416 1,233,038 - -
209,453 - 11,331,432 -
Expenditures by Category 1,200,000 1,705,000
Personnel 1,893,869 1,233,038 40,000
Services & Supplies 12,531,432
Capital 1,745,000
Debt Service
Others Actual Actual Revised Projected
Total Expenditures 2015/16 2016/17 Budget Budget
2017/2018
Net Income/(Loss) 234 0 2018/2019
- - -
Personnel 1,562,879 - -
1,876,016 - 13,231,749 -
- - - 1,745,000
- 149,986 -
1,562,879 -
1,876,250 13,381,735
1,745,000

17,620 (329,841) (850,303) -

----

167

Landscape & Lighting Maintenance District No. 2

This fund is used to account for the revenues and expenditures associated
with the maintenance of City-owned parkways and medians and the
electricity costs for street lighting within the district boundaries. The
revenues for the upkeep of these improvements are derived from special
property assessments from district property owners, who pay their
proportional share of costs via property tax assessments.

Revenues by Category Actual Actual Revised Projected
Use of Money & Property 2015/16 2016/17 Budget Budget
Tax Revenue 2017/2018
Charges for Current Services 5,796 6,844 2018/2019
Other Agencies / Revenue 404,165 448,878 6,300
Transfers In 573,635 7,300
Total Revenues 35,000 45,000 739,000
- - 40,000
Expenditures by Category - - 401,247 50,000
Personnel -
Services & Supplies 444,961 500,723 - -
Capital
Debt Service 1,021,182 796,300
Others
Total Expenditures Actual Actual Revised Projected
2015/16 2016/17 Budget Budget
Net Income/(Loss) 2017/2018
157,707 173,109 2018/2019
Personnel 252,931 311,032 112,793
542,288 130,433
- 1,250 499,997 536,052
- -
34,005 34,202 -
34,005 34,005 38,311
444,642 34,005
519,396 1,223,285
738,801

318 (18,673) (202,103) 57,499

0.50 0.50 0.50 0.50

168

Landscape Maintenance Assessment District No. 1

This fund is used to account for the revenues and expenditures associated
with the maintenance of City-owned parkways and medians within the
District. The revenues for the upkeep of these improvements are derived
from special property assessments from district property owners.

Revenues by Category Actual Actual Revised Projected
Use of Money & Property 2015/16 2016/17 Budget Budget
Tax Revenue 2017/2018
Charges for Current Services 3,580 3,369 2018/2019
Other Agencies / Revenue 537,307 536,516 2,810
Transfers In 552,900 1,380
Total Revenues - - 547,600
- - -
Expenditures by Category 244,820 - - -
Personnel 272,330 -
Services & Supplies 785,707 539,884 194,830
Capital 828,040
Debt Service 743,810
Others
Total Expenditures Actual Actual Revised Projected
2015/16 2016/17 Budget Budget
Net Income/(Loss) 2017/2018
21,950 23,053 2018/2019
Personnel 622,626 704,054 21,242
814,043 21,658
- - 804,963
- - -
- - - -
- -
644,576 727,107 -
835,285
826,621

141,131 (187,223) (7,245) (82,811)

0.80 1.00 0.65 0.50

169

Street Lighting Assessment District

This fund is used to account for the revenues and expenditures associated
with the maintenance of City-owned street lights Citywide. The revenues
for the maintenance of these improvements are derived from special
property assessments from district property owners. This district does not
include parcels identified in Landscape Maintenance District No. 2.

Revenues by Category Actual Actual Revised Projected
Use of Money & Property 2015/16 2016/17 Budget Budget
Tax Revenue 2017/2018
Charges for Current Services 4,661 2,726 2018/2019
Other Agencies / Revenue 847,791 839,965 2,400
Transfers In 850,425 10,600
- - 841,575
Total Revenues - - -
- 122,630 3,211,462 -
-
852,451 965,321 264,183 186,020

4,328,470 1,038,195

Expenditures by Category Actual Actual Revised Projected
Personnel 2015/16 2016/17 Budget Budget
Services & Supplies 2017/2018
Capital 25,052 31,114 2018/2019
Debt Service 977,872 945,717 28,114
Others 1,075,985 28,315
- 84,800 3,126,662 1,053,735
Total Expenditures - -
- - 273,747 -
Net Income/(Loss) - 309,973
1,002,924 1,061,632
Personnel 4,504,508 -

1,392,023

(150,473) (96,311) (176,038) (353,828)

0.25 0.25 0.25 0.25

170

AB 2766 SCAQMD

The South Coast Air Quality Management District (SCAQMD) makes a
special allocation of motor vehicle registration fees in accordance with
Assembly Bill 2766. The revenues received from SCAQMD are used to
promote the program, which reduces pollution and improves the air quality
in the region. This fund accounts for the revenue and expenditures of this
program. The City has a Ride Share Program, whereby it pays participants
an incentive for reducing the use of private transport by means of carpool
or public transportation.

Revenues by Category Actual Actual Revised Projected
Use of Money & Property 2015/16 2016/17 Budget Budget
Tax Revenue 2017/2018
Charges for Current Services 2,406 3,718 2018/2019
Other Agencies / Revenue - - 3,500
Transfers In - - - 3,900
- -
Total Revenues 93,814 137,060 -
- - 580,416
- 117,200
96,220 140,778 -
583,916
121,100

Expenditures by Category Actual Actual Revised Projected
Personnel 2015/16 2016/17 Budget Budget
Services & Supplies 2017/2018
Capital 942 166 2018/2019
Debt Service 66,194 59,473 -
Others 16,389 70,280 -
- 792,558 61,030
Total Expenditures - -
4,527 6,190 - -
Net Income/(Loss) 6,190 -
71,663 82,218 6,190
Personnel 869,028
67,220

24,557 58,559 (285,112) 53,880

----

171

Drainage Development

This program provides planning, design, and construction services for the
development of local and regional storm drain facilities. Storm drain facilities
development is coordinated with adjoining jurisdictions and the San
Bernardino County Flood Control Department, in accordance with the
adopted Master Plan of Storm Drain Facilities and the Capital Improvement
Program.

Revenues by Category Actual Actual Revised Projected
Use of Money & Property 2015/16 2016/17 Budget Budget
Tax Revenue 2017/2018
Charges for Current Services 59,568 106,995 2018/2019
Other Agencies / Revenue - - 94,200
Transfers In - 161,700
1,682,105 5,671,857 -
Total Revenues - - 3,476,000
- - - 3,476,000
- -
1,741,673 5,778,853 -
3,570,200
3,637,700

Expenditures by Category Actual Actual Revised Projected
Personnel 2015/16 2016/17 Budget Budget
Services & Supplies 2017/2018
Capital 32 - 2018/2019
Debt Service 4,899 20,101 -
Others 6,716,484 826,747 220 -
21,788,089 210
Total Expenditures - -
- - - -
Net Income/(Loss) - -
6,721,415 846,849 -
Personnel 21,788,309
210

(4,979,742) 4,932,004 (18,218,109) 3,637,490

----

172

Neighborhood Stabilization Program

This fund is used to account for monies received by the City as a participant
in the Neighborhood Stabilization Program (NSP), created by the Housing
and Economic Recovery Act of 2008 (HERA). This program is funded by the
Federal Department of Housing & Urban Development (HUD). The City uses
these Federal funds for emergency assistance in the redevelopment of
abandoned and foreclosed residential properties. HERA legislation stipulates
that these grants are to be considered Community Development Block Grant
Program funds.

Revenues by Category Actual Actual Revised Projected
Use of Money & Property 2015/16 2016/17 Budget Budget
Tax Revenue 2017/2018
Charges for Current Services - - 2018/2019
Other Agencies / Revenue - - -
Transfers In - - - -
Total Revenues - - - -
- - 581,490 -
Expenditures by Category - -
Personnel - - -
Services & Supplies 581,490
Capital -
Debt Service
Others Actual Actual Revised Projected
Total Expenditures 2015/16 2016/17 Budget Budget
2017/2018
Net Income/(Loss) - - 2018/2019
- - -
Personnel - - - -
- - - -
- - - -
- -
- - -
-
-

- - 581,490 -

----

173

Community Development Block Grant

This fund is used to account for monies received by the City as a
participant in the Community Development Block Grant Program. The City
operates the program directly with HUD. The City uses these Federal
funds for a variety of youth activities, public safety and other community
related programs.

Revenues by Category Actual Actual Revised Projected
Use of Money & Property 2015/16 2016/17 Budget Budget
Tax Revenue 2017/2018
Charges for Current Services - - 2018/2019
Other Agencies / Revenue - - -
Transfers In - - - -
714,185 1,224,978 - -
Total Revenues - - 4,677,190 -
- 1,746,105
714,185 1,224,978 -
4,677,190
1,746,105

Expenditures by Category Actual Actual Revised Projected
Personnel 2015/16 2016/17 Budget Budget
Services & Supplies 2017/2018
Capital 71 4,319 2018/2019
Debt Service 204,543 216,913 -
Others 2,156,301 778,375 222,950 -
242,715 206,119 1,878,564 237,465
Total Expenditures 124,632 103,234 428,120 948,650
183,383 428,120
Net Income/(Loss) 2,728,261 1,308,960 156,870
2,713,017
Personnel 1,771,105

(2,014,076) (83,982) 1,964,172 (25,000)

----

174

Neighborhood Stabilization Program 3

This fund is used to account for monies received by the City as a participant
in the Neighborhood Stabilization Program 3 (NSP3), which was created by
Title XII of the American Recovery and Reinvestment Act of 2009 (ARRA).
This program is funded by the Federal Department of Housing & Urban
Development (HUD).

Revenues by Category Actual Actual Revised Projected
Use of Money & Property 2015/16 2016/17 Budget Budget
Tax Revenue 2017/2018
Charges for Current Services - - 2018/2019
Other Agencies / Revenue - - -
Transfers In - - - -
Total Revenues - - - -
38,189 5,340 664,442 -
Expenditures by Category - -
Personnel 38,189 5,340 -
Services & Supplies 664,442
Capital -
Debt Service
Others Actual Actual Revised Projected
Total Expenditures 2015/16 2016/17 Budget Budget
2017/2018
Net Income/(Loss) 1,141 - 2018/2019
3,701 4,890 -
Personnel 23,258 31,380 -
- 68,195 -
- - -
10,089 450 - -
58,851 -
38,189 5,340
158,426 -

- - 506,016 -

----

175

Neighborhood Stabilization Program Income

This fund is used to account for monies received by the City from program
income derived from the sales of previously purchased and rehabilitated
homes under the Neighborhood Stabilization Program (NSP). The
Neighborhood Stabilization program was created by the Housing and
Economic Recovery Act of 2008 (HERA). The income generated by the
program must be used in the same manner as the original grant funds. The
program will continue for many years to address foreclosure issues within
the City.

Revenues by Category Actual Actual Revised Projected
Use of Money & Property 2015/16 2016/17 Budget Budget
Tax Revenue 2017/2018
Charges for Current Services 1,826 2,946 2018/2019
Other Agencies / Revenue - - 2,600
Transfers In - - - 2,900
Total Revenues - -
9,300 67,740 -
Expenditures by Category - - 1,365,298 -
Personnel - -
Services & Supplies 11,126 70,686
Capital 1,367,898 2,900
Debt Service
Others Actual Actual Revised Projected
Total Expenditures 2015/16 2016/17 Budget Budget
2017/2018
Net Income/(Loss) - - 2018/2019
- - -
Personnel - - 33,957 -
- - 343,993 -
11,446 11,764 -
- -
11,446 11,764 150,805 -

528,755 -

(320) 58,922 839,143 2,900

----

176

Neighborhood Stabilization Program 3 Income

This fund is used to account for monies received by the City from
program income derived from the sales of previously purchased and
rehabbed homes under the Neighborhood Stabilization Program 3
(NSP3). The Neighborhood Stabilization program was created by the
Housing and Economic Recovery Act of 2008 (HERA). The program
income generated must be used in the same manner as the original
grant funds. The program will continue for many years to address the
foreclosure issues within the City.

Revenues by Category Actual Actual Revised Projected
Use of Money & Property 2015/16 2016/17 Budget Budget
Tax Revenue 2017/2018
Charges for Current Services 3,015 3,945 2018/2019
Other Agencies / Revenue - - 3,900
Transfers In - - - 7,700
Total Revenues - - -
- 37,750 - -
Expenditures by Category - - -
Personnel 3,015 -
Services & Supplies 41,695 3,900
Capital 7,700
Debt Service
Others Actual Actual Revised Projected
Total Expenditures 2015/16 2016/17 Budget Budget
2017/2018
Net Income/(Loss) - - 2018/2019
- - -
Personnel - - - -
- - - -
38,189 5,340 - -
- -
38,189 5,340 -
-
-

(35,174) 36,355 3,900 7,700

----

177

PERS Property Tax

The City has a voter approved tax to pay for the retirement costs of City
employees. Since the passage of the Utility Users Tax, revenues received
are for property tax payments from prior years. The annual tax
collections are recorded in the retirement tax fund. Transfers are made
from this fund for the actual retirement costs incurred by various City
funds.

Revenues by Category Actual Actual Revised Projected
Use of Money & Property 2015/16 2016/17 Budget Budget
Tax Revenue 2017/2018
Charges for Current Services - - 2018/2019
Other Agencies / Revenue 219 431 -
Transfers In 200 -
- - 200
Total Revenues - - -
- - - -
- -
219 431 -
200
200

Expenditures by Category Actual Actual Revised Projected
Personnel 2015/16 2016/17 Budget Budget
Services & Supplies 2017/2018
Capital - - 2018/2019
Debt Service - - -
Others - - - -
- - - -
Total Expenditures 219 431 - -
200 -
Net Income/(Loss) 219 431 200
200
Personnel 200

----

----

178

Development Services - Housing Program

This fund is designated to fund City of Rialto's housing improvement and
ownership programs for low-to-moderate income households. The funds
may include grants or funding resources received to implement such
programs from other government agencies such as HUD.

Revenues by Category Actual Actual Revised Projected
Use of Money & Property 2015/16 2016/17 Budget Budget
Tax Revenue 2017/2018
Charges for Current Services 7,766 13,063 2018/2019
Other Agencies / Revenue - - 12,000
Transfers In - - - 13,600
- -
Total Revenues 841,519 440,751 -
5,708 - 349,999
- 100,000
854,993 453,814 -
361,999
113,600

Expenditures by Category Actual Actual Revised Projected
Personnel 2015/16 2016/17 Budget Budget
Services & Supplies 2017/2018
Capital 45,018 17,029 2018/2019
Debt Service 462,386 231,456 19,501
Others 608,167 15,424
- - 227,146
Total Expenditures - - -
- - - -
Net Income/(Loss) - -
507,404 248,485 -
Personnel 627,668
347,589 242,570

0.35 205,329 (265,669) (128,970)

0.15 0.15 0.00

179

Community Services Grant Fund

This fund is designated to fund City of Rialto's Community Serivces
Grants. The funds may include grants or funding resources received to
implement programs from other government agencies.

Revenues by Category Actual Actual Revised Projected
Use of Money & Property 2015/16 2016/17 Budget Budget
Tax Revenue 2017/2018
Charges for Current Services - - 2018/2019
Other Agencies / Revenue - - -
Transfers In - - - -
- - - -
Total Revenues - - 996,975 -
- -
- - -
996,975
-

Expenditures by Category Actual Actual Revised Projected
Personnel 2015/16 2016/17 Budget Budget
Services & Supplies 2017/2018
Capital - - 2018/2019
Debt Service - - 135,000
Others - - 861,975 -
- - -
Total Expenditures - - - -
- -
Net Income/(Loss) - - - -

Personnel - 996,975 -

- --

0.15

180

Traffic Development

This fund collects and expends development fees for street and traffic
control improvements.

Revenues by Category Actual Actual Revised Projected
Use of Money & Property 2015/16 2016/17 Budget Budget
Tax Revenue 2017/2018
Charges for Current Services 43,027 109,133 2018/2019
Other Agencies / Revenue - - 69,600
Transfers In - 155,700
2,012,307 8,252,181 -
Total Revenues - - 5,454,000
- - - 5,454,000
- -
2,055,334 8,361,314 -
5,523,600
5,609,700

Expenditures by Category Actual Actual Revised Projected
Personnel 2015/16 2016/17 Budget Budget
Services & Supplies 2017/2018
Capital 1,260 26 2018/2019
Debt Service 56,580 63,611 -
Others 3,306,713 3,074,054 86,394 -
19,291,942 -
Total Expenditures - - 2,000,000
51,300 51,300 - -
Net Income/(Loss) 51,300 51,300
3,415,853 3,188,991
Personnel 19,429,637 2,051,300

(1,360,519) 5,172,323 (13,906,037) 3,558,400

----

181

Street Median Development

This fund collects and expends development fees for street median
improvements.

Revenues by Category Actual Actual Revised Projected
Use of Money & Property 2015/16 2016/17 Budget Budget
Tax Revenue 2017/2018
Charges for Current Services - 14 2018/2019
Other Agencies / Revenue - - -
Transfers In - - -
- 4,051 - -
Total Revenues - - - -
- - -
- -
4,065 -
-

Expenditures by Category Actual Actual Revised Projected
Personnel 2015/16 2016/17 Budget Budget
Services & Supplies 2017/2018
Capital - - 2018/2019
Debt Service - - -
Others - - - -
- - - -
Total Expenditures - - - -
- -
Net Income/(Loss) - - -
-
Personnel - -

4,065 - -

----

182

General Facilities Development

This fund collects development impact fees for general municipal buildings
and equipment needed to serve new developments.

Revenues by Category Actual Actual Revised Projected
Use of Money & Property 2015/16 2016/17 Budget Budget
Tax Revenue 2017/2018
Charges for Current Services 11,422 15,860 2018/2019
Other Agencies / Revenue - - 13,900
Transfers In - 19,700
76,936 220,641 -
Total Revenues - - 402,000
- - - 402,000
- -
88,358 236,501 -
415,900
421,700

Expenditures by Category Actual Actual Revised Projected
Personnel 2015/16 2016/17 Budget Budget
Services & Supplies 2017/2018
Capital 8 - 2018/2019
Debt Service - - -
Others 141,625 14,756 - -
- - 874,544 -
Total Expenditures - - - 1,571,000
- -
Net Income/(Loss) 141,633 14,756 -
874,544
Personnel 1,571,000

(53,275) 221,745 (458,644) (1,149,300)

----

183

Library Facility Development

This fund collects and expends development fees for Library Facility
improvements.

Revenues by Category Actual Actual Revised Projected
Use of Money & Property 2015/16 2016/17 Budget Budget
Tax Revenue 2017/2018
Charges for Current Services - - 2018/2019
Other Agencies / Revenue - - -
Transfers In - - - -
- - 49,000 -
Total Revenues - - - 49,000
- -
- - -
49,000
49,000

Expenditures by Category Actual Actual Revised Projected
Personnel 2015/16 2016/17 Budget Budget
Services & Supplies 2017/2018
Capital - - 2018/2019
Debt Service - - -
Others - - - -
- - - -
Total Expenditures - - - -
- -
Net Income/(Loss) - - -
-
Personnel - -

- 49,000 49,000

----

184

Business Improvement District

This fund is used for the collection of special property assessment taxes in
the Downtown Business Improvement District. The use of these funds are
managed by the Downtown Rialto Business Improvement District
Association (BIDA). BIDA's priorities are marketing and promotion, special
event planning and production, public safety and image enhancement, and
downtown management and business retention.

Revenues by Category Actual Actual Revised Projected
Use of Money & Property 2015/16 2016/17 Budget Budget
Tax Revenue 2017/2018
Charges for Current Services - - 2018/2019
Other Agencies / Revenue 2,954 - -
Transfers In - 250 -
Total Revenues - - 250
- - -
Expenditures by Category - - -
Personnel - - -
Services & Supplies 2,954 -
Capital 250
Debt Service 250
Others
Total Expenditures Actual Actual Revised Projected
2015/16 2016/17 Budget Budget
Net Income/(Loss) 2017/2018
- - 2018/2019
Personnel - 2,954 -
- 250 -
- - 250
- - -
- - -
- - -
2,954 -
250
250

2,954 (2,954) - -

----

185

Capital Projects Fund

This fund is used to account for reimbursement funds received for Capital
Projects. This fund also includes Capital funding for the Airport
Improvement. These funds are not restricted for a specific use and will be
used for future Capital Projects that meet the Capital Improvement Plan
requirements.

Revenues by Category Actual Actual Revised Projected
Use of Money & Property 2015/16 2016/17 Budget Budget
Tax Revenue 2017/2018
Charges for Current Services 82,101 152,092 2018/2019
Other Agencies / Revenue - - 119,300
Transfers In - - - 153,000
- - -
Total Revenues 2,993,174 -
4,698,875 4,579,073 6,377,186 -
2,818,280
4,780,976 7,724,339 4,485,600
9,314,766
4,638,600

Expenditures by Category Actual Actual Revised Projected
Personnel 2015/16 2016/17 Budget Budget
Services & Supplies 2017/2018
Capital 5,244 1,179 2018/2019
Debt Service 173,265 253,022 -
Others 8,843,612 8,625,750 2,430,127 35,000
25,175,701 95,000
Total Expenditures - - 4,355,600
- - -
Net Income/(Loss) - -
9,022,120 8,879,951 -
Personnel 27,605,828
4,485,600

(4,241,144) (1,155,612) (18,291,062) 153,000

----

186

Fair Share Agreements

This fund is used to account for income received to fund expenditures
related to City infrastructure and development improvements.

Revenues by Category Actual Actual Revised Projected
Use of Money & Property 2015/16 2016/17 Budget Budget
Tax Revenue 2017/2018
Charges for Current Services 9,683 20,434 2018/2019
Other Agencies / Revenue - - 13,300
Transfers In - 67,500
Total Revenues 60,732 1,257,869 -
- - 1,756,000
Expenditures by Category - - - 1,756,000
Personnel - -
Services & Supplies 70,416 1,278,303 -
Capital 1,769,300
Debt Service 1,823,500
Others
Total Expenditures Actual Actual Revised Projected
2015/16 2016/17 Budget Budget
Net Income/(Loss) 2017/2018
- - 2018/2019
Personnel - - -
204,329 (889) 275,000 -
- - 799,030 -
- - -
- -
204,329 (889) - -

1,074,030 -

(133,913) 1,279,192 695,270 1,823,500

----

187

2005 TABS Refinancing

This fund is used to account for the proceeds of the 2005 TABS and the
expenditure of such funds for improvement, reconstruction and
redevelopment projects within the specified boundaries of the Rialto
Redevelopment Agency as a result of the Bond Proceeds Expenditure
Agreement between the City and the Agency.

Revenues by Category Actual Actual Revised Projected
Use of Money & Property 2015/16 2016/17 Budget Budget
Tax Revenue 2017/2018
Charges for Current Services 125,751 162,379 2018/2019
Other Agencies / Revenue - - 180,100
Transfers In - - - 93,400
- - -
Total Revenues 966,835 -
14,289,617 387,848 1,514,937 -
- -
15,382,203 550,227
1,695,037 93,400

Expenditures by Category Actual Actual Revised Projected
Personnel 2015/16 2016/17 Budget Budget
Services & Supplies 2017/2018
Capital - - 2018/2019
Debt Service - - -
Others 1,861,765 6,293,748 - -
- - 6,490,735 -
Total Expenditures - - - -
- -
Net Income/(Loss) 1,861,765 6,293,748 -
6,490,735
Personnel -

13,520,438 (5,743,521) (4,795,698) 93,400

----

188

2008 TABS Refinancing

This fund is used to account the proceeds of the 2008 TABS and the
expenditure of such funds for improvement, reconstruction and
redevelopment projects within the specified boundaries of the Rialto
Redevelopment Agency as a result of the Bond Proceeds Expenditure
Agreement between the City and the Agency.

Revenues by Category Actual Actual Revised Projected
Use of Money & Property 2015/16 2016/17 Budget Budget
Tax Revenue 2017/2018
Charges for Current Services 45,536 63,063 2018/2019
Other Agencies / Revenue - - 62,200
Transfers In - - - 73,400
Total Revenues - - - -
- - -
Expenditures by Category 4,695,373 - -
Personnel 63,063 -
Services & Supplies 4,740,909 62,200
Capital 73,400
Debt Service
Others Actual Actual Revised Projected
Total Expenditures 2015/16 2016/17 Budget Budget
2017/2018
Net Income/(Loss) - - 2018/2019
- - -
Personnel 6,683 249,502 - -
- - 4,439,189 -
- - - -
- -
6,683 249,502 -
4,439,189
-

4,734,227 (186,439) (4,376,989) 73,400

----

189

Airport

All activities necessary to provide operations and maintenance of the
City’s airport are accounted for in this fund, including administration,
operations, maintenance, capital improvement and depreciation.

ECONOMIC DEVELOPMENT/AIRPORT - FUND 610

Revenues by Category Actual Actual Revised Projected
Use of Money & Property 2015/16 2016/17 Budget Budget
Tax Revenue 2017/2018
Charges for Current Services 58,785 32,979 2018/2019
Other Agencies / Revenue 1,478 894 -
Transfers In - - - -
- -
672,968 29,407,798 10,300,000 -
- - - -
-
Total Revenues 733,231 29,441,671 10,300,000
-

Expenditures by Category Actual Actual Revised Projected
Personnel 2015/16 2016/17 Budget Budget
Services & Supplies 2017/2018
Capital (38,773) 39 2018/2019
Debt Service 247,390 8,879,425 -
Others 3,513,390 -
- - 12,910
Total Expenditures - - -
441,437 20,520,349 - -
Net Income/(Loss) 7,100,000 -
650,054 29,399,813 -
Personnel 10,613,390
12,910

83,177 41,858 (313,390) (12,910)

0.90 - - -

190

Cemetery

Operation and maintenance of the cemetery is performed by joint effort of the
Public Works Maintenance Division and the City Treasurer's office. The Public
Works Maintenance staff maintain the maps of burial plots and are responsible
for the 8.5 acres of grounds. They also arrange for approximately 15 burials
per year. The Treasurer's office maintains all other burial records.

Revenues by Category Actual Actual Revised Projected
Use of Money & Property 2015/16 2016/17 Budget Budget
Tax Revenue 2017/2018
Charges for Current Services 1,874 4,106 2018/2019
Other Agencies / Revenue - - 60
Transfers In - 2,300
Total Revenues 39,623 65,868 -
- - 38,150
Expenditures by Category - 35,260
Personnel 45,655 25,880 -
Services & Supplies 50,487
Capital 87,152 95,854 78,110
Debt Service 88,697
Others 115,670
Total Expenditures
Actual Actual Revised Projected
Net Income/(Loss) 2015/16 2016/17 Budget Budget
2017/2018
Personnel 15,997 30,755 2018/2019
38,269 50,458 13,096
80,064 13,048
- - 82,194
- - -
- - - -
- -
54,266 81,213 -
93,159
95,242

32,886 14,641 (4,463) 20,428

0.15 0.15 0.15 0 0.10

191

Utility Services

During Fiscal Year 2001, this fund was used to provide billing and collection
services for the City's Water and Wastewater Utility funds.

As of May 1, 2001, the City Council approved the formation of the Rialto
Utility Authority. The Authority has contracted with the City for personnel
services. Personnel services related to providing billing and collections, and
managing the wastewater and water operations are recorded in the Utility
Services Fund. Contract payments from the Authority for these services are
reflected in the revenues.

Revenues by Category Actual Actual Revised Projected
Use of Money & Property 2015/16 2016/17 Budget Budget
Tax Revenue 2017/2018
Charges for Current Services 461,331 465,143 2018/2019
Other Agencies / Revenue - - 1,924,270
Transfers In - - - 1,922,670
- - -
Total Revenues 46,658 - - -
- - -
465,143 -
507,989 1,924,270
1,922,670

Expenditures by Category Actual Actual Revised Projected
Personnel 2015/16 2016/17 Budget Budget
Services & Supplies 2017/2018
Capital 167,975 378,148 2018/2019
Debt Service 159,388 151,050 486,415
Others 333,470 406,502
- - 327,228
Total Expenditures - - -
64,000 - - -
Net Income/(Loss) - -
391,363 529,198 -
Personnel 819,885
733,730

116,627 (64,055) 1,104,385 1,188,940

1.00 2.00 2.50 2.45

192

Fleet Management

The City maintains a garage for maintenance and upkeep of City vehicles and
equipment. The operations of the garage are accounted for in the Fleet
Management Fund.

Revenues by Category Actual Actual Revised Projected
Use of Money & Property 2015/16 2016/17 Budget Budget
Tax Revenue 2017/2018
Charges for Current Services 1,971 2,535 2018/2019
Other Agencies / Revenue - - 2,500
Transfers In - 2,000
Total Revenues 570,431 645,891 -
- - 603,367
Expenditures by Category - - 690,490
Personnel 32,000 - -
Services & Supplies 648,425 -
Capital 604,403 605,867
Debt Service 692,490
Others
Total Expenditures Actual Actual Revised Projected
2015/16 2016/17 Budget Budget
Net Income/(Loss) 2017/2018
481,668 500,483 2018/2019
Personnel 107,712 116,222 512,776
157,932 497,809
7,343 25,053 154,398
4,487 4,513 6,996
- 4,580 24,000
- 4,590
646,272 - -
601,210
682,284 680,797

3,192 2,153 (76,417) 11,693

5.00 5.00 4.80 4.80

193

Workers' Compensation

The Workers' Compensation Fund is used to account for losses related to
worker's compensation claims. The City retains the risk of loss of up to
$400,000 per person per occurrence. The coverage for claims in excess of
this amount is provided by a risk sharing pool of which the City is a member.
The costs of this fund are allocated to various City departments.

The City has implemented training and safety programs to avoid risks and
reduce the exposure for liability.

Revenues by Category Actual Actual Revised Projected
Use of Money & Property 2015/16 2016/17 Budget Budget
Tax Revenue 2017/2018
Charges for Current Services 86,421 106,283 2018/2019
Other Agencies / Revenue - - 105,800
Transfers In - 92,900
1,311,111 773,995 -
Total Revenues - - 1,285,220
- - 3,088,980
1,294,085 -
1,397,533 1,000,000 -
2,174,363
2,391,020 3,181,880

Expenditures by Category Actual Actual Revised Projected
Personnel 2015/16 2016/17 Budget Budget
Services & Supplies 2017/2018
Capital 36,017 37,759 2018/2019
Debt Service 1,433,270 3,354,110 40,400
Others 2,793,602 39,798
- - 2,881,022
Total Expenditures - - -
- - - -
Net Income/(Loss) - -
1,469,287 3,391,868 -
Personnel 2,834,002
2,920,820

(71,754) (1,217,505) (442,982) 261,060

0.30 0.30 0.30 0.30

194

General Liability

The General Liability Fund is used to account for losses related to general
liability claims. The City retains the risk of loss of up to $250,000 per person
per occurrence. The coverage for claims in excess of this amount is provided
by a risk sharing pool of which the City is a member. This fund is also used to
account for the City's legal costs. The costs of this fund are allocated to
various City departments.

Revenues by Category Actual Actual Revised Projected
Use of Money & Property 2015/16 2016/17 Budget Budget
Tax Revenue 2017/2018
Charges for Current Services 33,951 38,458 2018/2019
Other Agencies / Revenue - - 37,000
Transfers In - 35,400
Total Revenues 2,275,950 2,566,280 -
3,604 370,000 3,367,260
Expenditures by Category - - - 1,378,080
Personnel - -
Services & Supplies 2,313,505 2,974,738 -
Capital 3,404,260
Debt Service 1,413,480
Others
Total Expenditures Actual Actual Revised Projected
2015/16 2016/17 Budget Budget
Net Income/(Loss) 2017/2018
36,732 37,759 2018/2019
Personnel 2,586,057 4,495,111 40,401
2,440,582 39,798
- - 1,873,902
- - -
- - - -
- -
2,622,789 4,532,870 -
2,480,983
1,913,700

(309,284) (1,558,132) 923,277 (500,220)

0.30 0.30 0.30 0.30

195