City of Rialto
Budget Year 2022-2023
Expenditure Detail
Department Program Expense Account Account Description Actual Actual Revised Budget Adopted Budget
Number 2019/2020
2020/2021 2021/2022 2022/2023
Y. Community Dev. Block Grant FunCDBG BUD Bender - SEC 108 Lo4. Debt Service Total 54,750.00
54,750.00 142,690.00 201,730.00 143,710.00
CDBG BUD Bender - SEC 108 Loan Total 142,690.00 201,730.00 143,710.00
-
CDBG Capital Projects 1. Personnel 234-500-1856-1001 SALARIES - 51,060.00 - -
234-500-1856-1005 SPECIAL COMPENSATION 10.00 2,570.00 - -
1. Personnel Total 234-500-1856-1030 RETIREMENT - 6,890.00 - -
3. Capital 234-500-1856-1031 PERS UAL PAYMENT - - - 19,290.00
3. Capital Total 234-500-1856-1040 WORKERS COMPENSATION 10.00 1,130.00 - -
234-500-1856-1050 OTHER FRINGE BENEFITS 20.00 10.00 - -
2. Services & Supplies 602,870.00 - 19,290.00
2. Services & Supplies Total 234-500-1856-3001 CAPITAL IMPROVEMENTS 602,870.00 61,660.00 1,398,642.38 -
5. Transfers 602,890.00 844,100.00 1,398,642.38 -
CDBG Capital Projects Total 234-500-1855-2021 OTHER SERVICES AND SUPPLIES 74,540.00 844,100.00 1,398,642.38 19,290.00
CDBG Public Services 74,540.00 905,760.00 141,468.00 141,470.00
234-500-1855-5010 TRANSFERS OUT - GENERAL FUND 29,570.00 141,468.00 141,470.00
234-500-1855-5050 TRANSFERS OUT - ENTERPRISE FUN 33,190.00 87,340.00 48,500.00 -
62,760.00 87,340.00 - -
5. Transfers Total 234-500-1853-4001 PRINCIPAL 137,300.00 24,550.00 48,500.00 -
CDBG Public Services Total 234-500-1853-4010 INTEREST 218,000.00 189,968.00 141,470.00
CDBG Rialto Senior Center - SEC4. Debt Service 234-500-1853-4020 SERVICE FEES 13,300.00 - 281,000.00 -
2,250.00 24,550.00 13,880.00 -
4. Debt Service Total 233,550.00 111,890.00 2,250.00 -
CDBG Rialto Senior Center - SEC 108 Total 233,550.00 233,000.00 297,130.00 -
Y. Community Dev. Block Grant Fund Total 1,264,060.00 297,130.00 -
5,630.00 3,519,878.46 557,760.00
8,380.00 -
650.00
- 238,630.00
238,630.00
1,030.00 2,005,500.00
13,460.00
Z. Rialto Housing Authority LOW/MOD Housing 1. Personnel 236-500-1793-1001 SALARIES 25,900.00 37,711.50 27,740.00
236-500-1793-1005 SPECIAL COMPENSATION 170.00 1,190.00 335.70 1,840.00
1. Personnel Total 236-500-1793-1020 OVERTIME 1,330.00 40.00 2,500.00
2. Services & Supplies 236-500-1793-1030 RETIREMENT 3,320.00 2,500.00 3,380.00
236-500-1793-1031 PERS UAL PAYMENT - 7,140.00 4,358.92
2. Services & Supplies Total 236-500-1793-1040 WORKER'S COMPENSATION 25,020.00 520.00 24,400.00 10,900.00
5. Transfers 236-500-1793-1050 OTHER FRINGE BENEFITS 51,060.00 3,750.00 3,280.00
5. Transfers Total 236-500-1793-1080 LEAVE CASHOUTS - 680.00 7,690.00
6. Legal Services - 6,072.98 1,500.00
6. Legal Services Total 236-500-1793-2011 CONTRACT SERVICES 20.00 41,860.00
236-500-1793-2021 OTHER SERVICES AND SUPPLIES - 998.40 58,830.00
236-500-1793-2122 SIMONSON CENTER DEPARTMENT FEES - - 77,057.50 75,000.00
236-500-1793-2145 LIABILITY INSURANCE 51,080.00 75,000.00
60.00 5,000.00
236-500-1793-5010 TRANSFERS OUT - GENERAL FUND - - 5,000.00 70.00
- 156.00
236-500-1793-2010 LEGAL SERVICES 3,870.00 60.00 - 3,410.00
3,870.00 - 83,480.00
LOW/MOD Housing Total 79,970.00 - 80,156.00
Z. Rialto Housing Authority Total 79,970.00 2,499.00 2,500.00
2,070.00 2,499.00 2,500.00
3,450.00 2,070.00 10,000.00
3,450.00 43,990.00 10,000.00 10,000.00
3,450.00 43,990.00 10,000.00 154,810.00
3,450.00 169,712.50 154,810.00
169,712.50
5,450.00
ZA. Neighborhood Stabilization Pro NSP-CDBG Admin 2. Services & Supplies 239-500-1850-2011 CONTRACT SERVICES 5,450.00 21,100.00 14,918.42 -
5,450.00 21,100.00 14,918.42 -
NSP-CDBG Admin Total 2. Services & Supplies Total 5,450.00 21,100.00 14,918.42 -
ZA. Neighborhood Stabilization Program 3 Total 21,100.00 14,918.42 -
2,680.00
ZB. Neighborhood Stabilization Pro NSP-CDBG Admin 5. Transfers 241-500-1850-5010 TRANSFERS OUT - GENERAL FUND 3,450.00 1,080.00 8,921.66 5,000.00
6,130.00 1,080.00 8,921.66 5,000.00
5. Transfers Total 6,130.00 1,080.00 8,921.66 5,000.00
6,130.00 1,080.00 8,921.66 5,000.00
NSP-CDBG Admin Total
1,060.00
ZB. Neighborhood Stabilization Program (CDBG) Program Income Fund Total 1,060.00
1,060.00
ZC. Neighborhood Stabilization Pro NSP-CDBG Admin 5. Transfers 244-500-1850-5020 TRANSFERS OUT - SPECIAL REVENUE 1,060.00 ---
5. Transfers Total 244-500-1851-5020 TRANSFERS OUT - SPECIAL REVENUE ---
NSP-CDBG Admin Total - ---
ZC. Neighborhood Stabilization Program 3 Total 75,930.00 ---
75,930.00 ---
75,930.00
ZD. PERS Property Tax Fund PERS Property Tax Fund 5. Transfers 245-500-2125-5010 TRANSFERS OUT - GENERAL FUND 30.00 200.00 200.00
5. Transfers Total - 30.00 200.00 200.00
- 30.00 200.00 200.00
PERS Property Tax Fund Total - 30.00 200.00 200.00
ZD. PERS Property Tax Fund Total -
20.00
ZE. Development Services - Housin CalHome Loan 2. Services & Supplies 246-500-1751-2011 CONTRACT SERVICES 20.00 - 300,000.00 100,000.00
246-500-1751-2021 OTHER SERVICES AND SUPPLIES 6,220.00 50,620.00 109,376.00 100,000.00
2. Services & Supplies Total 290.00 50,620.00 409,376.00 200,000.00
246-500-7680-5010 TRANSFERS OUT - GENERAL FUND 6,510.00 50,620.00 409,376.00 200,000.00
CalHome Loan Total -
246-500-1750-1031 PERS UAL PAYMENT - - - 840.00
Development Services - Housing5. Transfers 246-500-1750-1050 OTHER FRINGE BENEFITS 6,530.00 - - 840.00
246-500-1750-2105 ITS 82,460.00 - - 840.00
5. Transfers Total 246-500-1750-2145 LIABILITY INSURANCE - -
246-500-1750-5010 TRANSFERS OUT - GENERAL FUND 2,750.00 10.00 - -
Development Services - Housing Program Total 40.00 10.00 - -
- 13,800.00 14,710.00 -
Housing Program 1. Personnel - 330.00 330.00 -
14,130.00 15,040.00 -
1. Personnel Total 2,790.00 - 1,399.00 -
2. Services & Supplies 13,620.00 - 1,399.00 2,660.00
27,500.00 14,140.00 16,439.00 2,660.00
2. Services & Supplies Total 41,120.00 64,760.00 425,815.00 2,660.00
5. Transfers 203,500.00
5. Transfers Total -
-
Housing Program Total -
ZE. Development Services - Housing Program Total -
43,910.00
ZF. Police Grants Fund COPS Hiring Grant 1. Personnel 247-500-6978-1020 OVERTIME - - - -
ZF. Police Grants Fund Total 247-500-6978-1050 OTHER FRINGE BENEFITS - - - -
COPS Hiring Grant Total 1. Personnel Total 247-500-6989-1020 OVERTIME - - 19,700.00 -
COPS Hiring Grant 2020 2. Services & Supplies 247-500-6989-1050 OTHER FRINGE BENEFITS - - 300.00 -
2. Services & Supplies Total - - 20,000.00 -
COPS Hiring Grant 2020 Total 3. Capital 247-500-6960-2021 OTHER SERVICES AND SUPPLIES - - - -
Police Grants Fund 247-500-6978-2021 OTHER SERVICES AND SUPPLIES - - - -
Police Grants Fund Total 3. Capital Total - - - -
1. Personnel 247-500-6982-3050 ROLLING STOCK - - 40,326.00 -
247-500-6983-3050 ROLLING STOCK - 24,960.00 - -
1. Personnel Total 247-500-6990-3050 ROLLING STOCK - - 28,064.00 -
2. Services & Supplies - 24,960.00 68,390.00 -
2. Services & Supplies Total 247-500-6965-1001 SALARIES - 24,960.00 88,390.00 -
2. Services & Supplies 247-500-6965-1030 RETIREMENT 43,910.00 6,950.00 268,869.00 88,330.00
2. Services & Supplies Total 247-500-6965-1031 PERS UAL PAYMENT 840.00 54,663.00 22,780.00
247-500-6965-1040 WORKERS COMPENSATION 380.00 - - 3,430.00
247-500-6965-1050 OTHER FRINGE BENEFITS - 140.00 40,609.00 1,030.00
2,970.00 - 24,720.00
247-500-6965-2122 SIMONSON CENTER DEPARTMENT FEES 22,890.00 10,900.00 364,141.00 140,290.00
247-500-6965-2145 LIABILITY INSURANCE 670.00 - - 330.00
540.00 - - 1,070.00
247-500-6901-2021 OTHER SERVICES AND SUPPLIES - - - 1,400.00
10.00 10,900.00 364,141.00 141,690.00
350.00 - 96,072.00 -
- - 96,072.00 -
- 96,072.00 -
2,070.00 35,860.00 548,603.00 141,690.00
760.00
ZG. Community Services Grant FunRialto Juvenile (TEAM) Prop 47 1. Personnel 248-500-8810-1001 SALARIES 200.00 44,390.00 28,656.28 -
1. Personnel Total 248-500-8810-1005 SPECIAL COMPENSATION - 60.00 - -
248-500-8810-1010 PARTTIME 40.00 12,220.00
248-500-8810-1020 OVERTIME 40.00 3,310.00 16,086.73 -
248-500-8810-1030 RETIREMENT - - -
248-500-8810-1031 PERS UAL PAYMENT 27,950.00 - 19,770.00
248-500-8810-1040 WORKERS COMPENSATION 6,110.00 - -
248-500-8810-1050 OTHER FRINGE BENEFITS - 180.00
248-500-8810-1080 LEAVE CASHOUTS 2,030.00 2,500.00
248-500-8812-1001 SALARIES 900.00 38.74 -
248-500-8812-1020 OVERTIME 8,190.00 -
248-500-8812-1030 RETIREMENT 2,496.00 -
248-500-8812-1031 PERS UAL PAYMENT - - 670.00
248-500-8812-1040 WORKERS COMPENSATION - - -
248-500-8812-1050 OTHER FRINGE BENEFITS 2,070.00 - -
- - 35,340.00
- -
- -
30.00
65,060.00 49,307.75
The City of Rialto, California 351 Annual Budget FY 2022-23
City of Rialto
Budget Year 2022-2023
Expenditure Detail
Account Actual Actual Revised Budget Adopted Budget
2019/2020
Department Program Expense Number Account Description 2020/2021 2021/2022 2022/2023
101,580.00 362,750.00 556,667.92 -
ZG. Community Services Grant FunRialto Juvenile (TEAM) Prop 47 2. Services & Supplies 248-500-8810-2011 CONTRACT SERVICES 40.00 - - -
266,240.00 - -
248-500-8810-2021 OTHER SERVICES AND SUPPLIES 208,340.00 86,810.00 - -
- 715,800.00 556,667.92 -
248-500-8812-2011 CONTRACT SERVICES 780,860.00 605,975.67
309,960.00 780,860.00 605,975.67 35,340.00
248-500-8812-2021 OTHER SERVICES AND SUPPLIES 337,910.00 35,340.00
337,910.00
2. Services & Supplies Total
Rialto Juvenile (TEAM) Prop 47 Total -
ZG. Community Services Grant Fund Total -
-
ZH. CFD 2006-1 ELM Park Service FCFD 2006-1 ELM Park Service Fu5. Transfers 249-500-2141-5010 TRANSFERS OUT-GENERAL FUND - - 113,245.00 113,250.00
5. Transfers Total
- - 113,245.00 113,250.00
CFD 2006-1 ELM Park Service Fund Total -
ZH. CFD 2006-1 ELM Park Service Fund Total - - 113,245.00 113,250.00
-
- - 113,245.00 113,250.00
-
ZI. Traffic Development Fund Street Median Improvements 3. Capital 255-500-4314-3001 CAPITAL IMPROVEMENTS - - 539,600.00 -
3. Capital Total - - 539,600.00 -
5. Transfers 255-500-4314-5010 TRANSFERS OUT-GENERAL FUND - - 2,400.00
5. Transfers Total - - 2,403.00 2,400.00
250-500-4312-1030 RETIREMENT - - 2,403.00 2,400.00
Street Median Improvements Total 250-500-4312-1040 WORKERS COMPENSATION 3,742,730.00 210.00 542,003.00 -
Traffic Impact Improvements 1. Personnel 250-500-4312-1050 OTHER FRINGE BENEFITS 3,742,730.00 40.00 -
58,650.00 20.00 - -
1. Personnel Total 250-500-4312-2021 OTHER SERVICES AND SUPPLIES 129,760.00 270.00 - -
2. Services & Supplies 188,410.00 1,132,880.00 - -
2. Services & Supplies Total 250-500-4312-3001 CAPITAL IMPROVEMENTS 3,931,140.00 1,132,880.00 - -
3. Capital 3,931,140.00 1,095,710.00 - -
3. Capital Total 250-500-4312-5010 TRANSFERS OUT-GENERAL FUND 1,095,710.00 - -
5. Transfers 250-500-4312-5030 TRANSFERS OUT - CAPITAL FUNDS - 58,650.00 17,033,688.37 45,620.00
- - 17,033,688.37 -
5. Transfers Total 263,760.00 58,650.00 45,622.00 45,620.00
Traffic Impact Improvements Total 263,760.00 2,287,510.00 - 45,620.00
ZI. Traffic Development Fund Total 263,760.00 2,287,510.00 45,622.00 48,020.00
263,760.00 17,079,310.37
17,621,313.37
-
ZJ. General Facilities Development City Hall Facilities Development 2. Services & Supplies 270-500-2147-2021 OTHER SERVICES AND SUPPLIES - 123,020.00 - -
2. Services & Supplies Total 270-500-2147-3001 CAPITAL IMPROVEMENTS - 123,020.00 - -
3. Capital - 452,740.00 1,315,706.91 -
3. Capital Total - 452,740.00 1,315,706.91 -
- 575,760.00 1,315,706.91 -
City Hall Facilities Development Total - 575,760.00 1,315,706.91 -
ZJ. General Facilities Development Fund Total -
12,500.00
ZK. Capital Projects Fund Capital Projects Fund 1. Personnel 300-500-6151-1050 OTHER FRINGE BENEFITS - - - -
1. Personnel Total 300-500-7304-1030 RETIREMENT - 90.00 - -
2. Services & Supplies 300-500-7304-1040 WORKER'S COMPENSATION - 20.00 - -
300-500-7304-1050 OTHER FRINGE BENEFITS - 10.00 - -
2. Services & Supplies Total 300-500-7305-1030 RETIREMENT 34,760.00 1,150.00 - -
3. Capital 300-500-7305-1040 WORKER'S COMPENSATION - 170.00 - -
300-500-7305-1050 OTHER FRINGE BENEFITS - 120.00 - -
3. Capital Total - 1,560.00 - -
4. Debt Service 300-500-4267-2011 CONTRACT SERVICES - 12,500.00 - -
4. Debt Service Total 300-500-4267-2021 OTHER SERVICES AND SUPPLIES - (740.00) - -
300-500-4295-2021 OTHER SERVICES AND SUPPLIES - 11,330.00 - -
300-500-5174-2021 OTHER SERVICES AND SUPPLIES - (520.00) - -
300-500-6150-2021 OTHER SERVICES AND SUPPLIES 47,260.00 297,220.00 - -
300-500-6150-2080 ALLOWANCE FOR DOUBTFUL ACCOUNTS EXPENSE - (600.00) - -
300-500-6151-2021 OTHER SERVICES AND SUPPLIES 71,880.00 36,250.00 - -
300-500-6281-2021 OTHER SERVICES AND SUPPLIES - 624,830.00 - -
300-500-6298-2021 OTHER SERVICES AND SUPPLIES - 29,500.00 - -
300-500-7302-2021 OTHER SERVICES AND SUPPLIES - (136,850.00) - -
300-500-7304-2021 OTHER SERVICES AND SUPPLIES - 720.00 - -
300-500-8150-2021 OTHER SERVICES AND SUPPLIES 5,990.00 1,376,920.00 - -
300-500-8341-2021 OTHER SERVICES AND SUPPLIES - 12,810.00 - -
- 2,263,370.00 - -
300-500-0001-3050 ROLLING STOCK - 1,000,000.00 -
300-500-1148-3050 ROLLING STOCK - - - -
300-500-1250-3030 OFFICE/EQUIPMENT/MACHINERY - - - 15,000.00
300-500-2150-3001 CAPITAL IMPROVEMENTS - - - 25,000.00
300-500-2152-3001 CAPITAL IMPROVEMENTS - - 10,000,000.00 -
300-500-2152-3030 OFFICE/EQUIPMENT/MACHINERY - - - 1,780,000.00
300-500-3150-3030 OFFICE/EQUIPMENT/MACHINERY - - - -
300-500-4158-3001 CAPITAL IMPROVEMENTS 627,470.00 - - 127,800.00
300-500-4255-3001 CAPITAL IMPROVEMENTS 151,270.00 - 365,580.00 -
300-500-4267-3001 CAPITAL IMPROVEMENTS 14,160.00 - 1,809,318.00 -
300-500-4295-3001 CAPITAL IMPROVEMENTS 26,030.00 740.00 18,668.52 -
300-500-4295-3030 OFFICE/EQUIPMENT/MACHINERY 200.00 - 95,399.86 -
300-500-4295-3050 ROLLING STOCK - - - 41,000.00
300-500-4312-3001 CAPITAL IMPROVEMENTS 160,180.00 - - -
300-500-5150-3050 ROLLING STOCK - 7,500.00 - 488,000.00
300-500-5173-3050 ROLLING STOCK - - - 32,000.00
300-500-5174-3030 OFFICE/EQUIPMENT/MACHINERY - - - -
300-500-5174-3050 ROLLING STOCK 9,720.00 - 295,000.00 -
300-500-6150-3001 CAPITAL IMPROVEMENTS - - 10,521,170.00 -
300-500-6150-3030 OFFICE/EQUIPMENT/MACHINERY - - 181,626.58 45,000.00
300-500-6150-3050 ROLLING STOCK 16,900.00 - 1,287,530.71 210,240.00
300-500-6151-3001 CAPITAL IMPROVEMENTS - 689,000.00 810,000.00 -
300-500-6151-3030 OFFICE/EQUIPMENT/MACHINERY - - 234,264.00 -
300-500-6280-3030 OFFICE/EQUIPMENT/MACHINERY 148,850.00 73,020.00 50,000.00 -
300-500-6281-3001 CAPITAL IMPROVEMENTS - - 60,000.00 -
300-500-6281-3030 OFFICE/EQUIPMENT/MACHINERY - 124,940.00 825,405.00 525,000.00
300-500-6284-3030 OFFICE/EQUIPMENT/MACHINERY - - - 75,000.00
300-500-6289-3030 OFFICE/EQUIPMENT/MACHINERY 504,960.00 - 10,000.00 -
300-500-6289-3050 ROLLING STOCK 261,970.00 - 110,000.00 16,000.00
300-500-6290-3001 CAPITAL IMPROVEMENTS 21,280.00 - - 126,110.00
300-500-6298-3001 CAPITAL IMPROVEMENTS - - 35,999.64 45,240.00
300-500-6298-3030 OFFICE/EQUIPMENT/MACHINERY - - 10,525.00 15,000.00
300-500-7150-3001 CAPITAL IMPROVEMENTS - - 2,074,673.57 -
300-500-7150-3050 ROLLING STOCK - - 300,000.00 -
300-500-7262-3030 OFFICE/EQUIPMENT/MACHINERY 85,990.00 - - 5,000.00
300-500-7265-3050 ROLLING STOCK 68,330.00 - 82,000.00 -
300-500-7302-3001 CAPITAL IMPROVEMENTS 4,850.00 - 1,647,280.63 -
300-500-7304-3001 CAPITAL IMPROVEMENTS - 486,450.00 2,865,443.62 -
300-500-7304-3050 ROLLING STOCK - 59,490.00 528,717.00 -
300-500-7305-3001 CAPITAL IMPROVEMENTS - - 21,746,717.03 500,000.00
300-500-7305-3050 ROLLING STOCK - 557,580.00 375,000.00 -
300-500-7307-3001 CAPITAL IMPROVEMENTS - - - 15,000.00
300-500-7307-3030 OFFICE/EQUIPMENT/MACHINERY 2,180,030.00 - - 18,000.00
300-500-8150-3001 CAPITAL IMPROVEMENTS - - 765,245.51 -
300-500-8150-3050 ROLLING STOCK - 92,130.00 - -
300-500-8341-3001 CAPITAL IMPROVEMENTS - - 161,420.87 -
300-500-8342-3001 CAPITAL IMPROVEMENTS 2,227,290.00 13,000.00 - 250,000.00
300-500-8342-3030 OFFICE/EQUIPMENT/MACHINERY 2,227,290.00 - - 3,000.00
300-500-8344-3030 OFFICE/EQUIPMENT/MACHINERY - - 27,610.00
300-500-8345-3001 CAPITAL IMPROVEMENTS - - - 1,000,000.00
300-500-8346-3001 CAPITAL IMPROVEMENTS - - - 237,000.00
- - 58,266,985.54 5,622,000.00
300-500-5150-4050 CAPITAL LEASE PAYMENTS - 2,103,850.00 538,000.00 -
300-500-6150-4050 CAPITAL LEASE PAYMENTS - 50,000.00 200,000.00 -
- - 738,000.00 -
Capital Projects Fund Total - 50,000.00 59,004,985.54 5,622,000.00
- 4,418,780.00 59,004,985.54 5,622,000.00
ZK. Capital Projects Fund Total - 4,418,780.00
ZL. Fair Share Agreement Fair Share Agreement 2. Services & Supplies 301-500-4312-2011 CONTRACT SERVICES 473,130.00 26,328.76 -
301-500-4312-2021 OTHER SERVICES AND SUPPLIES 21,420.00 - -
2. Services & Supplies Total -
3. Capital 301-500-4312-3001 CAPITAL IMPROVEMENTS 494,550.00 26,328.76 -
3. Capital Total 589,150.00 4,936,183.10 -
5. Transfers 301-500-4312-5010 TRANSFERS OUT-GENERAL FUND 589,150.00 4,936,183.10 -
5. Transfers Total -
- 25,517.00 -
Fair Share Agreement Total - 25,517.00 -
1,083,700.00 4,988,028.86
ZL. Fair Share Agreement Total 1,083,700.00 4,988,028.86
The City of Rialto, California 352 Annual Budget FY 2022-23
City of Rialto
Budget Year 2022-2023
Expenditure Detail
Account Actual Actual Revised Budget Adopted Budget
2019/2020
Department Program Expense Number Account Description 2020/2021 2021/2022 2022/2023
ZM. 2005 TABS Fund 2005 TABS Fund 3. Capital 110,920.00 - 8,783,117.00 -
302-500-1799-3001 CAPITAL IMPROVEMENTS 12,390.00 - 4,665,526.60 -
3. Capital Total - 13,448,643.60 -
5. Transfers 303-500-1793-3001 CAPITAL IMPROVEMENTS 123,310.00 - 20,260.00 -
5. Transfers Total - - 20,260.00 -
303-500-1793-5010 TRANSFERS OUT - GENERAL FUND - - 13,468,903.60 -
- 13,468,903.60 -
2005 TABS Fund Total 123,310.00
123,310.00
ZM. 2005 TABS Fund Total
-
ZN. Cap Projects 2008 Bond Series Cap. Projects 2008 Bond Series 1. Personnel 336-500-1799-1030 RETIREMENT - ---
336-500-1799-1050 OTHER FRINGE BENEFITS - ---
1. Personnel Total - ---
3. Capital 336-500-1799-3001 CAPITAL IMPROVEMENTS - ---
3. Capital Total - ---
Cap. Projects 2008 Bond Series A Fund Total - ---
ZN. Cap Projects 2008 Bond Series A Fund Total ---
173,900.00
ZO. Administration ROPS Fund General Administration 1. Personnel 343-500-1740-1001 SALARIES 8,420.00 3,420.00 16,238.20 16,650.00
343-500-1740-1005 SPECIAL COMPENSATION 8,080.00 - - -
General Administration Total 1. Personnel Total 343-500-1740-1010 PARTTIME -
ZO. Administration ROPS Fund Total 2. Services & Supplies 343-500-1740-1030 RETIREMENT 18,090.00 5,270.00 0.40
343-500-1740-1031 PERS UAL PAYMENT 3,890.00 430.00 1,920.18 1,970.00
2. Services & Supplies Total 343-500-1740-1040 WORKERS COMPENSATION 3,040.00 16,079.00 3,190.00
4. Debt Service 343-500-1740-1050 OTHER FRINGE BENEFITS 25,680.00 2,698.02
4. Debt Service Total 343-500-1740-1080 LEAVE CASHOUTS (59,370.00) 70.00 2,620.93 960.00
5. Transfers - 2,610.00
5. Transfers Total 343-500-1740-2001 TELEPHONE 910.00 259.20
6. Legal Services 343-500-1740-2002 ELECTRICITY 156,050.00 - 39,815.93 300.00
6. Legal Services Total 343-500-1740-2004 WATER/SEWER - 25,680.00
343-500-1740-2011 CONTRACT SERVICES 35,780.00 -
343-500-1740-2021 OTHER SERVICES AND SUPPLIES 3,040.00 - 5,150.00 -
343-500-1740-2022 TRAINING, MEETINGS AND CONFERENCES 7,460.00 5,350.00 5,250.00
343-500-1740-2050 DEPRECIATION 33,450.00 4,120.00 185,650.00 4,700.00
343-500-1740-2051 LAND FOR RESALE-LOSS/VALUATION ADJUST 11,860.00 4,800.00 177,650.00
343-500-1740-2052 INVESTMENTS LOSS/VALUATION ADJUSTMENT - 46,020.00 4,800.00
343-500-1740-2080 ALLOWANCE FOR DOUBTFUL ACCOUNTS EXPENSE - -
343-500-1740-2105 ITS 7,790.00 170.00 7,786.00 -
343-500-1740-2122 SIMONSON CENTER DEPARTMENT FEES - - 7,790.00
343-500-1740-2125 BUILDING MAINTENANCE 10.00 -
343-500-1740-2140 POSTAGE 19,390.00 7,790.00 - -
343-500-1740-2145 LIABILITY INSURANCE 4,420.00 (274,040.00) - -
100.00 8,000.00 -
343-500-1740-4001 PRINCIPAL 7,920.00 - 179.92 -
343-500-1740-4010 INTEREST - 580.00 10,500.00 20.00
343-500-1740-4020 SERVICE FEES 660.00 8,000.00 - -
84,240.00 950.00 -
343-500-1740-5010 TRANSFERS OUT-GENERAL FUND - - 228,365.92 1,000.00
343-500-1740-5020 TRANSFERS OUT - SPECIAL REVENUE 6,224,250.00 10,500.00 4,075,000.00 201,210.00
343-500-1740-5520 TRANSFERS OUT - FUND 520 28,580.00 6,686,875.00 4,510,000.00
6,252,830.00 520.00 16,126.00 6,243,080.00
343-500-1740-2010 LEGAL SERVICES - 950.00 10,778,001.00 21,000.00
(348,610.00) (183,530.00) 139,800.00 10,774,080.00
- - 141,340.00
(348,610.00) - 184,850.00 -
6,280.00 6,049,280.00 324,650.00 -
6,280.00 17,000.00 141,340.00
6,150,790.00 21,330.00 17,000.00 25,000.00
6,150,790.00 6,070,610.00 11,387,832.85 25,000.00
11,387,832.85 11,167,310.00
430,560.00 - 11,167,310.00
215,320.00 -
184,850.00
170.00 184,850.00
646,050.00 -
-
18,470.00 6,107,710.00
18,470.00 6,107,710.00
147,780.00
ZP. Street Light Assessment Fund Street Lihgt Assessment District2. Services & Supplies 490-500-4860-2002 ELECTRICITY 111,500.00 476,310.00 541,940.00 468,500.00
490-500-4860-2011 CONTRACT SERVICES 259,280.00 222,070.00 233,000.00 233,000.00
2. Services & Supplies Total 490-500-4860-2140 POSTAGE
3. Capital - 260.00 260.00 260.00
3. Capital Total 490-500-4860-3001 CAPITAL IMPROVEMENTS - 698,640.00 775,200.00 701,760.00
4. Debt Service 923,800.00 105,160.00
490-500-4860-4001 PRINCIPAL 16,870.00 105,160.00 14,184.50 -
4. Debt Service Total 490-500-4860-4010 INTEREST 1,110.00 172,980.00 14,184.50 -
3,390.00 106,550.00 172,906.00 186,040.00
5. Transfers 490-500-4860-5010 TRANSFERS OUT - GENERAL FUND 1,960.00 279,530.00 106,625.00 93,350.00
- 279,531.00 279,390.00
5. Transfers Total 490-500-7309-1001 SALARIES 320.00 - 6,660.00
490-500-7309-1005 SPECIAL COMPENSATION 5,580.00 - 6,478.00 6,660.00
Street Lihgt Assessment District Total 490-500-7309-1020 OVERTIME 1,300.00 1,083,330.00 6,478.00 987,810.00
490-500-7309-1030 RETIREMENT 30,530.00 16,200.00 1,075,393.50 17,380.00
Tree Maintenance 1. Personnel 490-500-7309-1031 PERS UAL PAYMENT 420,000.00 2,500.00 18,016.00 2,430.00
490-500-7309-1040 WORKER'S COMPENSATION 1,700.00 210.00 2,372.50 -
1. Personnel Total 490-500-7309-1050 OTHER FRINGE BENEFITS 470.00 2,410.00 2,240.00
2. Services & Supplies 490-500-7309-1080 LEAVE CASHOUTS 60.00 - - 9,020.00
1,560.00 340.00 2,048.28 2,710.00
490-500-7309-2011 CONTRACT SERVICES 60.00 5,540.00 6,860.00
490-500-7309-2021 OTHER SERVICES AND SUPPLIES 423,850.00 1,450.00 - 2,000.00
490-500-7309-2110 FLEET MAINT/REPLACEMENT CHGS. 454,380.00 28,650.00 380.00 42,640.00
490-500-7309-2122 SIMONSON CENTER DEPARTMENT FEES 1,378,180.00 400,000.00 5,487.36 400,000.00
490-500-7309-2125 BUILDING MAINTENANCE - 624.00 -
490-500-7309-2145 LIABILITY INSURANCE 217,500.00 1,210.00 28,928.14 1,500.00
35,930.00 60.00 400,000.00 60.00
2. Services & Supplies Total 1,770.00 2,240.00 -
70.00 - 2,830.00
Tree Maintenance Total 255,200.00 403,580.00 1,500.00 404,390.00
ZP. Street Light Assessment Fund Total 14,420.00 432,230.00 447,030.00
14,420.00 1,515,560.00 59.80 1,434,840.00
2,200.00
269,620.00
269,620.00 70.00
403,829.80
20.00 432,757.94
20.00 1,508,151.44
280.00
ZQ. Non Profit Public Bldg. Auth. FuDebt Service 4. Debt Service 520-500-2141-4001 PRINCIPAL 350.00 221,850.00 221,850.00 -
520-500-2141-4010 INTEREST 3,690.00 13,760.00 18,179.00 -
Debt Service Total 4. Debt Service Total 520-500-2141-4020 SERVICE FEES 54,090.00 1,870.00 1,756.00 -
ZQ. Non Profit Public Bldg. Auth. Fund Total 5. Transfers 58,410.00 -
5. Transfers Total 520-500-2141-5010 TRANSFERS OUT - GENERAL FUND 103,120.00 237,480.00 241,785.00 1,140.00
103,120.00 14,420.00 1,141.00 1,140.00
161,550.00 14,420.00 1,141.00 1,140.00
161,550.00 1,140.00
251,900.00 242,926.00
(8,000.00) 251,900.00 242,926.00
6,720.00
ZR. Airport Fund Administration 1. Personnel 610-500-7150-1050 OTHER FRINGE BENEFITS 10.00 - -
ZR. Airport Fund Total Administration Total 1. Personnel Total 250.00 10.00 - -
2. Services & Supplies 610-500-7150-2001 TELEPHONE 440.00 340.00 300.00 350.00
610-500-7150-2002 ELECTRICITY 760.00 410.00 440.00 30.00
2. Services & Supplies Total 610-500-7150-2004 WATER/SEWER 1,660.00 3,700.00 3,960.00 2,940.00
5. Transfers 610-500-7150-2011 CONTRACT SERVICES 130.00 - -
5. Transfers Total 5,810.00 - 4,700.00 3,320.00
610-500-7150-5010 TRANSFERS OUT - GENERAL FUND 130.00 4,450.00 - -
7,900.00 - -
120.00 - 4,700.00 3,320.00
43,150.00 - 4,700.00 3,320.00
2,890.00 4,460.00
380.00 4,460.00
(190.00)
ZS. Cemetery Cemetery 1. Personnel 630-500-0001-1072 OPEB EXPENSE-GASB 75 510.00 280.00 - -
Cemetery Total 630-500-7510-1001 SALARIES 6,460.00 34,997.80 6,950.00
1. Personnel Total 630-500-7510-1005 SPECIAL COMPENSATION 20.00
2. Services & Supplies 630-500-7510-1020 OVERTIME 17,300.00 830.00 4,601.20 770.00
630-500-7510-1030 RETIREMENT 80.00 1,500.00 1,500.00
2. Services & Supplies Total 630-500-7510-1031 PERS UAL PAYMENT 30.00 3,943.90
3. Capital 630-500-7510-1040 WORKER'S COMPENSATION 64,210.00 940.00 1,875.00 870.00
3. Capital Total 630-500-7510-1050 OTHER FRINGE BENEFITS 1,670.00 2,740.00
630-500-7510-1080 LEAVE CASHOUTS - 150.00
- 140.00 14,858.46 820.00
630-500-7510-2002 ELECTRICITY 72,110.00 (650.00) 2,740.00
630-500-7510-2004 WATER/SEWER 280.00 2,121.60 1,000.00
630-500-7510-2021 OTHER SERVICES AND SUPPLIES 10,030.00 64,047.96 17,390.00
630-500-7510-2050 DEPRECIATION 130.00
630-500-7510-2080 ALLOWANCE FOR DOUBTFUL ACCOUNTS EXPENSE 44,680.00 140.00 -
630-500-7510-2110 FLEET MAINT/REPLACEMENT CHGS. 8,550.00 44,150.00 49,690.00
630-500-7510-2122 SIMONSON CENTER DEPARTMENT FEES 380.00 15,000.00 15,000.00
630-500-7510-2125 BUILDING MAINTENANCE
630-500-7510-2145 LIABILITY INSURANCE - 380.00 380.00
230.00 - -
630-500-7510-3001 CAPITAL IMPROVEMENTS
20.00 1,400.00 1,400.00
17,000.00 203.91 20.00
-
40.00 22,710.00
71,030.00 40.00 860.00
67,350.00
- 84,023.91
- 375,000.00 -
81,060.00 375,000.00 -
523,071.87 84,740.00
The City of Rialto, California 353 Annual Budget FY 2022-23
City of Rialto
Budget Year 2022-2023
Expenditure Detail
Department Program Expense Account Account Description Actual Actual Revised Budget Adopted Budget
ZS. Cemetery Total Number 2019/2020 2020/2021 2021/2022 2022/2023
523,071.87 84,740.00
72,110.00 81,060.00
ZT. Cemetery Endowment Fund Cemetery 2. Services & Supplies 631-500-7510-2052 INVESTMENTS LOSS/VALUATION ADJUSTMENT (3,260.00) 4,350.00 - -
(3,260.00) 4,350.00 - -
Cemetery Total 2. Services & Supplies Total (3,260.00) 4,350.00 - -
ZT. Cemetery Endowment Fund Total (3,260.00) 4,350.00 - -
ZU. Rec. & Community Services Fu Rec. & Community Services Fun2. Services & Supplies 640-500-8150-2021 OTHER SERVICES AND SUPPLIES 21,500.00 ---
640-500-8150-2145 LIABILITY INSURANCE 108,590.00 ---
2. Services & Supplies Total 640-500-8341-2021 OTHER SERVICES AND SUPPLIES ---
Rec. & Community Services Fund Total 640-500-8342-2021 OTHER SERVICES AND SUPPLIES 9,920.00 ---
ZU. Rec. & Community Services Fund Total 640-500-8344-2021 OTHER SERVICES AND SUPPLIES 8,550.00 ---
640-500-8345-2021 OTHER SERVICES AND SUPPLIES 28,180.00 ---
640-500-8346-2021 OTHER SERVICES AND SUPPLIES 27,580.00 ---
640-500-8347-2021 OTHER SERVICES AND SUPPLIES 139,020.00 ---
640-500-8351-2021 OTHER SERVICES AND SUPPLIES 20,920.00 ---
640-500-8355-2021 OTHER SERVICES AND SUPPLIES 15,980.00 ---
5,980.00 ---
386,220.00 ---
386,220.00 ---
386,220.00
ZV. RUA - Wastewater Fund Concession Agreement 2. Services & Supplies 660-500-7860-2002 ELECTRICITY 817,190.00 800,000.00 960,720.00
660-500-7860-2003 GAS 738,050.00 54,530.00 55,000.00 107,420.00
2. Services & Supplies Total 660-500-7860-2011 CONTRACT SERVICES 48,240.00 11,766,420.00
3. Capital 660-500-7860-2021 OTHER SERVICES AND SUPPLIES 8,705,460.00 10,291,605.00 496,210.00
3. Capital Total 660-500-7860-2024 OPERATING LEASE PAYMENTS 9,545,040.00 1,144,000.00 360,899.26 1,500,000.00
4. Debt Service 660-500-7860-2052 INVESTMENTS LOSS/VALUATION ADJUSTMENT 2,830,190.00 1,469,150.00 -
660-500-7860-2080 ALLOWANCE FOR DOUBTFUL ACCOUNTS EXPENSE - -
4. Debt Service Total - 31,170.00 - -
6. Legal Services 660-500-7860-3001 CAPITAL IMPROVEMENTS (31,170.00) 77,060.00 14,830,770.00
6. Legal Services Total 69,890.00 12,298,560.00 11,507,504.26 -
660-500-7860-4001 PRINCIPAL 13,200,240.00 (457,890.00) 717,129.04 -
660-500-7860-4010 INTEREST 1,316,210.00 (457,890.00) 717,129.04 2,185,420.00
660-500-7860-4050 CAPITAL LEASE PAYMENTS 1,316,210.00 10,496,590.00
- 1,839,408.00 -
660-500-7860-2010 LEGAL SERVICES - 10,842,590.00 10,842,593.00 12,682,010.00
10,994,480.00 -
Concession Agreement Total 1. Personnel 660-500-7160-1030 RETIREMENT - 1,279,840.00 -
Operations 1. Personnel Total - 10,842,590.00 13,961,841.00 27,512,780.00
2. Services & Supplies 660-500-7150-2011 CONTRACT SERVICES 10,994,480.00 -
Operations Total 660-500-7150-2021 OTHER SERVICES AND SUPPLIES - 25,000.00 -
ZV. RUA - Wastewater Fund Total 2. Services & Supplies Total 660-500-7150-2022 TRAINING, MEETINGS AND CONFERENCES - - 25,000.00 -
3. Capital 660-500-7150-2050 DEPRECIATION - 22,683,260.00 26,211,474.30 -
3. Capital Total 660-500-7150-2052 INVESTMENTS LOSS/VALUATION ADJUSTMENT 25,510,930.00 10.00 -
5. Transfers 660-500-7856-2080 ALLOWANCE FOR DOUBTFUL ACCOUNTS EXPENSE - 10.00 - 2,306,390.00
5. Transfers Total - 90.00 - -
660-500-7150-3001 CAPITAL IMPROVEMENTS - 10.00 10,000.00 -
- 30.00 - 2,306,390.00
660-500-7150-5030 TRANSFERS OUT - CAPITAL FUNDS - 2,306,390.00 - -
2,337,850.00 - 2,337,851.00 -
4,290.00 - - -
750.00 2,306,520.00 - -
2,342,890.00 - 2,347,851.00 2,306,390.00
(81,260.00) - 2,839,687.63 29,819,170.00
(81,260.00) - 2,839,687.63
80,940.00 - -
80,940.00 2,306,530.00 -
2,342,570.00 24,989,790.00 5,187,538.63
27,853,500.00 31,399,012.93
ZW. RUA - Water Fund Concession Agreement 2. Services & Supplies 670-500-7960-2002 ELECTRICITY 758,280.00 811,680.00 - 981,930.00
ZW. RUA - Water Fund Total 670-500-7960-2011 CONTRACT SERVICES 7,150,760.00 7,875,220.00 10,590,880.00 10,586,080.00
Concession Agreement Total 2. Services & Supplies Total 670-500-7960-2021 OTHER SERVICES AND SUPPLIES 2,171,260.00 1,923,580.00
Operations 3. Capital 670-500-7960-2024 OPERATING LEASE PAYMENTS 331,000.00 1,955,910.00
3. Capital Total 670-500-7960-2080 ALLOWANCE FOR DOUBTFUL ACCOUNTS EXPENSE - 530,860.00 - 500,000.00
Operations Total 4. Debt Service 97,840.00 150,740.00 - -
670-500-7960-3001 CAPITAL IMPROVEMENTS 10,178,140.00 11,292,080.00
4. Debt Service Total 761,410.00 10,921,880.00 14,023,920.00
670-500-7960-4001 PRINCIPAL 761,410.00 - - -
670-500-7960-4010 INTEREST - - -
670-500-7960-4050 CAPITAL LEASE PAYMENTS - -
2,161,270.00 2,114,780.00 785,223.00 887,170.00
2. Services & Supplies 670-500-7150-2011 CONTRACT SERVICES - 2,114,778.00 2,012,840.00
670-500-7150-2021 OTHER SERVICES AND SUPPLIES - 2,114,780.00
2. Services & Supplies Total 670-500-7150-2050 DEPRECIATION 2,161,270.00 13,406,860.00 - -
3. Capital 670-500-7150-2052 INVESTMENTS LOSS/VALUATION ADJUSTMENT 13,100,820.00 103,200.00 2,900,001.00 2,900,010.00
3. Capital Total 670-500-7953-2050 DEPRECIATION 70.00 13,821,881.00 16,923,930.00
6. Legal Services 670-500-7954-2021 OTHER SERVICES AND SUPPLIES 85,580.00 866,380.00
6. Legal Services Total - - 140,000.00 -
670-500-7150-3001 CAPITAL IMPROVEMENTS 21,720.00 - -
670-500-7953-3001 CAPITAL IMPROVEMENTS 869,890.00 167,540.00 866,380.00
260.00 1,158,910.00 869,893.00 -
670-500-7954-2010 LEGAL SERVICES - - 21,720.00
5,840.00 - 100,000.00
181,330.00 - 5,837.00 988,100.00
1,142,900.00 - 60,000.00 -
- 1,075,730.00 -
10,210.00 1,158,910.00 931,600.00 -
- 14,565,770.00 1,601,355.22 -
2,532,955.22 -
10,210.00 20,000.00 988,100.00
43,580.00 20,000.00 17,912,030.00
43,580.00 3,628,685.22
1,196,690.00 17,450,566.22
14,297,510.00
ZX. Utility Services Administration 1. Personnel 680-500-0001-1072 OPEB EXPENSE-GASB 75 - 300,000.00 -
1. Personnel Total - - 300,000.00 -
2. Services & Supplies 680-500-2155-2021 OTHER SERVICES AND SUPPLIES - 50.00 -
680-500-7150-2011 CONTRACT SERVICES - - - (1,487,330.00)
Administration Total 2. Services & Supplies Total 680-500-7150-2021 OTHER SERVICES AND SUPPLIES - 690.00 - 5,120.00
Sewer Concession Agreement 5. Transfers 680-500-7150-2022 TRAINING, MEETINGS AND CONFERENCES 10.00 330.00 5,060.00 5,000.00
5. Transfers Total 680-500-7150-2052 INVESTMENTS LOSS/VALUATION ADJUSTMENT 20.00 88,420.00 5,000.00 -
(13,280.00) 89,490.00 50,000.00 (1,477,210.00)
1. Personnel 680-500-7150-5010 TRANSFERS OUT - GENERAL FUND (13,250.00) - 60,060.00 9,010.00
- - 9,007.00 9,010.00
1. Personnel Total 680-500-7860-1001 SALARIES - 89,490.00 9,007.00 (1,468,200.00)
2. Services & Supplies 680-500-7860-1005 SPECIAL COMPENSATION (13,250.00) 128,920.00 369,067.00 128,470.00
680-500-7860-1010 PARTTIME 128,240.00 15,370.00 172,395.23 14,160.00
2. Services & Supplies Total 680-500-7860-1020 OVERTIME 11,500.00 - 14,367.60 6,450.00
5. Transfers 680-500-7860-1030 RETIREMENT - 350.00 - 700.00
5. Transfers Total 680-500-7860-1031 PERS UAL PAYMENT 120.00 18,970.00 70.00 16,730.00
6. Legal Services 680-500-7860-1040 WORKERS COMPENSATION 15,790.00 31,270.00 20,871.98 54,410.00
6. Legal Services Total 680-500-7860-1050 OTHER FRINGE BENEFITS 32,920.00 2,640.00 34,876.00 17,860.00
Sewer Concession Agreement Total 680-500-7860-1080 LEAVE CASHOUTS 3,420.00 10,160.00 2,950.00 30,500.00
Water Concession Agreement 1. Personnel 56,820.00 12,660.00 32,430.90 13,000.00
680-500-7860-2001 TELEPHONE 5,050.00 220,340.00 4,056.00 282,280.00
1. Personnel Total 680-500-7860-2011 CONTRACT SERVICES 253,860.00 530.00 282,017.71 450.00
2. Services & Supplies 680-500-7860-2021 OTHER SERVICES AND SUPPLIES 270.00 310,780.00 360.00 500,000.00
680-500-7860-2022 TRAINING, MEETINGS AND CONFERENCES 36,560.00 470.00 1,808,868.24 500.00
680-500-7860-2060 OTHER EXPENSE (375,320.00) - 10,080.00 3,000.00
680-500-7860-2105 ITS 2,180.00 (673,840.00) 5,000.00 -
680-500-7860-2122 SIMONSON CENTER DEPARTMENT FEES - 43,580.00 - -
680-500-7860-2125 BUILDING MAINTENANCE 23,680.00 300.00 46,460.00 590.00
680-500-7860-2145 LIABILITY INSURANCE 290.00 43,710.00 300.04 -
29,520.00 - 48,110.00 18,610.00
680-500-7860-5010 TRANSFERS OUT - GENERAL FUND - (274,470.00) - 523,150.00
(282,820.00) - 1,919,178.28 7,880.00
680-500-7860-2010 LEGAL SERVICES - - - 7,880.00
- 54,150.00 - 60,000.00
680-500-7960-1001 SALARIES 33,770.00 54,150.00 10,000.00 60,000.00
680-500-7960-1005 SPECIAL COMPENSATION 33,770.00 20.00 10,000.00 873,310.00
680-500-7960-1010 PARTTIME 4,810.00 116,420.00 2,211,195.99 128,470.00
680-500-7960-1020 OVERTIME 119,500.00 14,830.00 157,138.38 14,160.00
680-500-7960-1030 RETIREMENT 11,230.00 - 13,699.40 6,450.00
680-500-7960-1031 PERS UAL PAYMENT - 350.00 - 700.00
680-500-7960-1040 WORKERS COMPENSATION 120.00 17,550.00 70.00 16,730.00
680-500-7960-1050 OTHER FRINGE BENEFITS 14,140.00 29,170.00 18,991.76 53,860.00
680-500-7960-1080 LEAVE CASHOUTS 3,890.00 2,430.00 31,283.00 16,190.00
2,320.00 7,840.00 2,750.00 30,500.00
680-500-7960-2001 TELEPHONE 54,970.00 12,030.00 28,939.46 12,000.00
2,890.00 200,620.00 3,806.40 279,060.00
209,060.00 570.00 256,678.40 190.00
270.00 380.00
The City of Rialto, California 354 Annual Budget FY 2022-23
City of Rialto
Budget Year 2022-2023
Expenditure Detail
Account Actual Actual Revised Budget Adopted Budget
2019/2020
Department Program Expense Number Account Description 2020/2021 2021/2022 2022/2023
ZX. Utility Services 421,560.00
Water Concession Agreement 2. Services & Supplies 680-500-7960-2011 CONTRACT SERVICES (680,810.00) 174,360.00 1,136,430.15 285,000.00
ZX. Utility Services Total 740.00 (2,433,589.00) 500.00
680-500-7960-2021 OTHER SERVICES AND SUPPLIES 1,320.00 530.00
- 7,000.00 3,000.00
680-500-7960-2022 TRAINING, MEETINGS AND CONFERENCES (544,210.00) - -
23,680.00 43,580.00 -
680-500-7960-2060 OTHER EXPENSE 2,970.00 4,290.00 46,460.00
280.00 280.00 3,130.00 3,000.00
680-500-7960-2105 ITS 29,770.00 287.82 590.00
30,150.00 - -
680-500-7960-2110 FLEET MAINT/REPLACEMENT CHGS - 33,690.00
(290,090.00) - 16,870.00
680-500-7960-2122 SIMONSON CENTER DEPARTMENT FEES (200,580.00) - 309,150.00
- - (1,206,211.03)
680-500-7960-2125 BUILDING MAINTENANCE - - 6,680.00
(89,470.00) - 6,680.00
680-500-7960-2145 LIABILITY INSURANCE 8,480.00 40.00 594,890.00
40.00 (949,532.63)
2. Services & Supplies Total 680-500-7960-5010 TRANSFERS OUT-GENERAL FUND 1,630,730.36 -
5. Transfers 303,186.40
5. Transfers Total 26,731.80
Water Concession Agreement Total 15,000.00
35,193.70
ZY. Fleet Management Fleet Management 1. Personnel 690-500-7307-1001 SALARIES 79,567.00 - 303,186.40 -
690-500-7307-1005 SPECIAL COMPENSATION 5,520.00 - 26,731.80 -
1. Personnel Total 690-500-7307-1020 OVERTIME 95,153.89 - 15,000.00 -
2. Services & Supplies 690-500-7307-1030 RETIREMENT 11,980.80 - 35,193.70 -
690-500-7307-1031 PERS UAL PAYMENT - 79,567.00 -
2. Services & Supplies Total 690-500-7307-1040 WORKER'S COMPENSATION 572,333.59 - 5,520.00 -
3. Capital 690-500-7307-1050 OTHER FRINGE BENEFITS 850.00 - 95,153.89 -
3. Capital Total 690-500-7307-1080 LEAVE CASHOUTS - 11,980.80 -
4. Debt Service 1,600.00 - -
4. Debt Service Total 690-500-7307-2001 TELEPHONE 1,920.00 - 572,333.59 -
690-500-7307-2002 ELECTRICITY 40,000.00 - 850.00 -
690-500-7307-2003 GAS 36,110.00 - -
690-500-7307-2011 CONTRACT SERVICES 3,140.00 - 1,600.00 -
690-500-7307-2021 OTHER SERVICES AND SUPPLIES 8,227.00 9.69 1,920.00 -
690-500-7307-2022 TRAINING, MEETINGS AND CONFERENCES 80,530.00 642.50 40,000.00 -
690-500-7307-2050 DEPRECIATION 4,140.00 - 36,119.69 -
690-500-7307-2105 ITS 1,151.80 - 3,782.50 -
690-500-7307-2110 FLEET MAINT/REPLACEMENT CHGS. 47,680.00 44.18 8,227.00 -
690-500-7307-2122 SIMONSON CENTER DEPARTMENT FEES - 80,530.00 -
690-500-7307-2125 BUILDING MAINTENANCE 200.00 - 4,184.18 -
690-500-7307-2140 POSTAGE 1,160.00 - 1,151.80 -
690-500-7307-2145 LIABILITY INSURANCE 226,708.80 1,360.00 47,680.00 -
15,000.00 2,056.37 -
690-500-7307-3001 CAPITAL IMPROVEMENTS 15,000.00 5,000.00 200.00 -
690-500-7307-3030 OFFICE/EQUIPMENT/MACHINERY 30,000.00 10,883.81 1,360.00 -
4,106.00 15,883.81 227,605.17 -
690-500-7307-4001 PRINCIPAL - 20,000.00 -
690-500-7307-4010 INTEREST 337.00 - 25,883.81 -
690-500-7307-4020 SERVICE FEES 41.00 - 45,883.81 -
- 4,106.00 -
Fleet Management Total 4,484.00 17,940.18 -
833,526.39 17,940.18 337.00 -
ZY. Fleet Management Total 833,526.39 41.00
95,790.00 4,484.00
15,650.00 850,306.57
850,306.57
1,480.00
ZZ. Workers Comp. Fund Workers Comp. Fund 1. Personnel 720-500-2142-1072 OPEB EXPENSE-GASB 75 1,850.00 14,260.00 - -
720-500-2145-1001 SALARIES 6,060.00 17,090.00 18,779.40 22,670.00
1. Personnel Total 720-500-2145-1005 SPECIAL COMPENSATION
2. Services & Supplies 720-500-2145-1030 RETIREMENT 310.00 2,680.00 - 5,430.00
720-500-2145-1031 PERS UAL PAYMENT 130.00 2,370.00 2,217.76 3,130.00
2. Services & Supplies Total 720-500-2145-1040 WORKERS COMPENSATION 4,560.00 9,450.00
6. Legal Services 720-500-2145-1050 OTHER FRINGE BENEFITS - - 2,840.00
6. Legal Services Total 720-500-2145-1080 LEAVE CASHOUTS 121,270.00 350.00 440.00 7,610.00
674,550.00 4,930.00 6,542.01 1,000.00
720-500-2145-2011 CONTRACT SERVICES 2,356,620.00 2,590.00 748.80 52,130.00
720-500-2145-2021 OTHER SERVICES AND SUPPLIES 48,830.00 28,727.97 750,000.00
720-500-2145-2022 TRAINING, MEETINGS AND CONFERENCES - 667,930.00 752,500.00 2,000,000.00
720-500-2145-2122 SIMONSON CENTER DEPARTMENT FEES 50.00 6,966,680.00 2,000,000.00 15,000.00
720-500-2145-2145 LIABILITY INSURANCE 15,000.00
- - 70.00
720-500-2145-2010 LEGAL SERVICES 3,031,220.00 60.00 72.02 2,960.00
- 2,768,030.00
Workers Comp. Fund Total 93,830.00 - 200,000.00
93,830.00 7,634,670.00 2,767,572.02 200,000.00
ZZ. Workers Comp. Fund Total 3,246,320.00 200,000.00 3,020,160.00
3,246,320.00 - 200,000.00 3,020,160.00
-
95,790.00 7,683,500.00 2,996,299.99
15,650.00 7,683,500.00 2,996,299.99
ZZA. General Liability Fund General Liability Fund 1. Personnel 730-500-2142-1072 OPEB EXPENSE-GASB 75 1,480.00 14,260.00 - -
730-500-2148-1001 SALARIES 1,850.00 17,090.00 18,779.40 22,670.00
1. Personnel Total 730-500-2148-1005 SPECIAL COMPENSATION 6,060.00
2. Services & Supplies 730-500-2148-1030 RETIREMENT 2,680.00 - 5,430.00
730-500-2148-1031 PERS UAL PAYMENT 310.00 2,370.00 2,217.94 3,130.00
2. Services & Supplies Total 730-500-2148-1040 WORKER'S COMPENSATION 130.00 4,560.00 13,170.00 9,450.00
6. Legal Services 730-500-2148-1050 OTHER FRINGE BENEFITS 2,840.00
6. Legal Services Total 730-500-2148-1080 LEAVE CASHOUTS - 350.00 440.00 7,610.00
121,270.00 4,930.00 6,542.03 1,000.00
730-500-2148-2011 CONTRACT SERVICES 606,210.00 2,590.00 52,130.00
730-500-2148-2021 OTHER SERVICES AND SUPPLIES 376,860.00 48,830.00 748.80 726,930.00
730-500-2148-2022 TRAINING, MEETINGS AND CONFERENCES 750,500.00 41,898.17
730-500-2148-2025 CLAIMS AND CLAIM ADMINISTRATION 150.00 3,361,090.00 7,002,500.00 -
730-500-2148-2080 ALLOWANCE FOR DOUBTFUL ACCOUNTS EXPENSE - 2,930.00 350,010.00 75,000.00
730-500-2148-2122 SIMONSON CENTER DEPARTMENT FEES 25,000.00 3,500,000.00
730-500-2148-2140 POSTAGE 99,990.00 -
730-500-2148-2145 LIABILITY INSURANCE CHARGES 50.00 - - -
- 60.00 - 70.00
730-500-2148-2010 LEGAL SERVICES - - 72.02 1,000.00
- 1,000.00 2,960.00
General Liability Fund Total 1,083,260.00 4,114,580.00 - 4,305,960.00
ZZA. General Liability Fund Total 857,560.00 1,180,460.00 7,378,582.02 1,600,000.00
857,560.00 1,180,460.00 1,350,000.00 1,600,000.00
5,343,870.00 1,350,000.00 5,958,090.00
2,062,090.00 5,343,870.00 8,770,480.19 5,958,090.00
2,062,090.00 8,770,480.19
ZZB. Building Maintenance Fund Building Maintenance Fund 1. Personnel 770-500-7302-1001 SALARIES 453,523.80 - 453,523.80 -
770-500-7302-1005 SPECIAL COMPENSATION 41,693.60 - 41,693.60 -
1. Personnel Total 770-500-7302-1010 PARTTIME 40,000.00 (20,000.00) 20,000.00 -
2. Services & Supplies 770-500-7302-1020 OVERTIME 20,000.00 20,000.00 40,000.00 -
770-500-7302-1030 RETIREMENT 52,856.86 - 52,856.86 -
2. Services & Supplies Total 770-500-7302-1031 PERS UAL PAYMENT 73,943.00 - 73,943.00 -
3. Capital 770-500-7302-1040 WORKER'S COMPENSATION 6,570.00 - 6,570.00 -
3. Capital Total 770-500-7302-1050 OTHER FRINGE BENEFITS - -
Building Maintenance Fund Total 770-500-7302-1080 LEAVE CASHOUTS 153,642.88 - 153,642.88 -
ZZB. Building Maintenance Fund Total 20,217.60 - 20,217.60 -
770-500-7302-2001 TELEPHONE - -
770-500-7302-2002 ELECTRICITY 862,447.74 - 862,447.74 -
770-500-7302-2003 GAS 397,790.00 - 397,790.00 -
770-500-7302-2004 WATER/SEWER - -
770-500-7302-2010 LEGAL SERVICES 92,870.00 - 92,870.00 -
770-500-7302-2011 CONTRACT SERVICES 4,820.00 (4,856.72) 4,820.00 -
770-500-7302-2021 OTHER SERVICES AND SUPPLIES 31,663.48 -
770-500-7302-2022 TRAINING, MEETINGS AND CONFERENCES 61,040.00 642.50 61,040.00 -
770-500-7302-2030 MAINTENANCE - OFFICE AND MACHI 2,000.00 - 2,000.00 -
770-500-7302-2105 ITS - -
770-500-7302-2110 FLEET MAINT/REPLACEMENT CHGS 1,161,500.00 44.18 1,156,643.28 -
770-500-7302-2122 SIMONSON CENTER DEPARTMENT FEES 299,880.00 - 331,543.48 -
770-500-7302-2140 POSTAGE 4,000.00 - 4,642.50 -
770-500-7302-2145 LIABILITY INSURANCE 3,000.00 1,210.00 3,000.00 -
34,840.00 28,703.44 34,840.00 -
770-500-7302-3001 CAPITAL IMPROVEMENTS 24,350.00 800,608.20 24,394.18 -
1,944.02 800,608.20 1,944.02 -
160.00 829,311.64 160.00 -
1,040.00 829,311.64 1,210.00 -
2,089,234.02 2,116,897.46
- 800,608.20
- 800,608.20
2,951,681.76 3,779,953.40
2,951,681.76 3,779,953.40
ZZC. Information Technology Fund Information Technology Fund 1. Personnel 780-500-2152-1001 SALARIES 471,701.00 233,177.00 704,878.00 -
780-500-2152-1005 SPECIAL COMPENSATION 9,646.00 27,661.00 37,307.00 -
780-500-2152-1010 PARTTIME - 15,000.00 -
780-500-2152-1020 OVERTIME 15,000.00 - 6,000.00 -
780-500-2152-1030 RETIREMENT 6,000.00 31,129.00 85,879.28 -
780-500-2152-1031 PERS UAL PAYMENT - -
780-500-2152-1040 WORKER'S COMPENSATION 54,750.28 4,759.00 147,902.00 -
780-500-2152-1050 OTHER FRINGE BENEFITS 147,902.00 50,389.00 11,319.00 -
6,560.00 152,529.08
102,140.08
The City of Rialto, California 355 Annual Budget FY 2022-23
City of Rialto
Budget Year 2022-2023
Expenditure Detail
Account Actual Actual Revised Budget Adopted Budget
Department Program Expense Number Account Description 2019/2020 2020/2021 2021/2022 2022/2023
1. Personnel
ZZC. Information Technology Fund Information Technology Fund 1. Personnel Total 780-500-2152-1080 LEAVE CASHOUTS 13,728.00 - 13,728.00 -
2. Services & Supplies 827,427.36 347,115.00 1,174,542.36 -
780-500-2152-2001 TELEPHONE -
780-500-2152-2011 CONTRACT SERVICES 25,740.00 - 25,740.00 -
780-500-2152-2021 OTHER SERVICES AND SUPPLIES 438,050.00 51,091.70 489,141.70 -
780-500-2152-2022 TRAINING, MEETINGS AND CONFERENCES -
780-500-2152-2030 MAINTENANCE - OFFICE AND MACHI 42,180.00 - 42,180.00 -
780-500-2152-2050 DEPRECIATION 25,000.00 - 25,000.00 -
780-500-2152-2110 FLEET MAINT/REPLACEMENT CHGS. - -
780-500-2152-2122 SIMONSON CENTER DEPARTMENT FEES 2,000.00 - 2,000.00 -
780-500-2152-2125 BUILDING MAINTENANCE 107,900.00 - 107,900.00 -
780-500-2152-2140 POSTAGE 516.00 -
2,400.00 - 2,400.00 -
2. Services & Supplies Total 780-500-2152-3030 OFFICE/EQUIPMENT/MACHINERY 1,320.02 - 1,836.02 -
3. Capital 49,740.00 51,607.70 49,740.00 -
3. Capital Total 780-500-2152-4001 PRINICPAL 371,231.60 -
4. Debt Service 780-500-2152-4010 INTEREST 50.00 371,231.60 50.00 -
780-500-2152-4020 SERVICE FEES 694,380.02 - 745,987.72 -
4. Debt Service Total 1,418,870.00 - 1,790,101.60 -
Information Technology Fund Total 1,418,870.00 - 1,790,101.60 -
ZZC. Information Technology Fund Total - -
29,045.00 769,954.30 29,045.00
2,380.00 769,954.30 2,380.00
222.00 222.00
31,647.00 31,647.00
2,972,324.38 3,742,278.68
2,972,324.38 3,742,278.68
ZZD. OPEB Trust OPEB Trust 2. Services & Supplies 821-500-0001-2011 CONTRACT SERVICES 1,458,930.00 1,533,330.00 5,000,000.00 -
ZZD. OPEB Trust Total OPEB Trust Total (1,069,260.00) (2,998,520.00) - -
821-500-0001-2052 INVESTMENTS LOSS/VALUATION ADJUSTMENT (1,465,190.00) -
389,670.00 (1,465,190.00) 5,000,000.00 -
2. Services & Supplies Total 389,670.00 (1,465,190.00) 5,000,000.00 -
389,670.00 5,000,000.00
ZZE. Debt Service Debt Service 4. Debt Service 870-500-2141-4020 SERVICE FEES 2,180.00 - 11,460.00 12,460.00
ZZE. Debt Service Total Debt Service Total 4. Debt Service Total 870-500-2141-5010 TRANSFERS OUT - GENERAL FUND 2,180.00
5. Transfers - 11,460.00 12,460.00
5. Transfers Total -
- - 51.00 50.00
2,180.00
2,180.00 - 51.00 50.00
- 11,511.00 12,510.00
- 11,511.00 12,510.00
ZZF. CFD 2006-1 ELM Park CFD 2006-1 ELM Park 2. Services & Supplies 871-500-2141-2021 OTHER SERVICES AND SUPPLIES 137,320.00 136,880.00 - -
2. Services & Supplies Total 137,320.00 136,880.00 - -
4. Debt Service 871-500-2141-4001 PRINCIPAL 140,000.00 160,000.00
871-500-2141-4010 INTEREST - - 184,113.00 176,070.00
4. Debt Service Total 871-500-2141-4020 SERVICE FEES 188,090.00 181,530.00 6,070.00 9,000.00
5. Transfers 330,183.00 345,070.00
5. Transfers Total 871-500-2141-5010 TRANSFERS OUT - GENERAL FUND 5,500.00 7,500.00 2,080.00 2,080.00
193,590.00 189,030.00 2,080.00 2,080.00
CFD 2006-1 ELM Park Total 332,263.00 347,150.00
ZZF. CFD 2006-1 ELM Park Total - - 332,263.00 347,150.00
- -
330,910.00 325,910.00
330,910.00 325,910.00
ZZG. CFD 2016-1 Public Services FuCFD 2016-1 Public Services Fun 2. Services & Supplies 872-500-2141-2011 CONTRACT SERVICES 5,510.00 - - -
2. Services & Supplies Total 872-500-2141-4020 SERVICE FEES 5,510.00 - - -
4. Debt Service 872-500-2141-5010 TRANSFERS OUT-GENERAL FUND 5,500.00 6,810.00 6,810.00
4. Debt Service Total - 5,500.00 6,810.00 6,810.00
5. Transfers - 28,760.00 28,760.00 28,760.00
5. Transfers Total - 28,760.00 28,760.00 28,760.00
- 34,260.00 35,570.00 35,570.00
CFD 2016-1 Public Services Fund Total 5,510.00 34,260.00 35,570.00 35,570.00
ZZG. CFD 2016-1 Public Services Fund Total 5,510.00
ZZH. CFD 2019-2 Agency Fund CFD 2019-2 Agency Fund 2. Services & Supplies 873-500-2141-2021 OTHER SERVICES AND SUPPLIES - ---
- ---
2. Services & Supplies Total - ---
- ---
CFD 2019-2 Agency Fund Total
ZZH. CFD 2019-2 Agency Fund Total
Grand Total 197,233,062.53 208,835,296.12 456,637,091.00 220,143,860.00
The City of Rialto, California 356 Annual Budget FY 2022-23
Capital Improvement Projects
• SUMMARY OF PROJECTS BY STATUS
• CAPITAL IMPROVEMENT PROJECT DETAIL
The City of Rialto, California 357 Annual Budget FY 2022-23
Capital Improve
Summary of Pro
Fiscal Year
NO. Category/Phase/Project Project
Number
Projects in Planning Stage CB2202
140813
1 COMMUNITY CENTER ADA REHAB BLDG 400 230801
Community Development Block Grant 230802
220802
2 I/10 RIVERSIDE AVENUE INTERCHANGE PHASE II 220801
Major Capital Grant Fund (SBCTA)
Transportation DIF 220803
220204
3 PARKING LOT ON RIVERSIDE AVENUE (DOWNTOWN AREA) 230805
General Projects Fund 230806
4 ENHANCED CROSSWALKS ON RIVERSIDE AVENUE 35
General Projects Fund
5 SYCAMORE AVENUE SAFE ROUTES TO SCHOOL (SRTS) PROJECT
Measure I
TDA Article 3 Grant
6 MERRILL AVENUE SAFE ROUTES TO SCHOOL (SRTS) IMPROVEMENTS
PROJECT
Measure I
TDA Article 3 Grant
7 RIALTO BUS STOP IMPROVEMENTS
TDA Article 3 Grant
8 DORMITORY IMPROVEMENTS: FIRE STATION 203 AND 204
CAL OES Grant Subaward Allocation
9 TRAFFIC SIGNAL INSTALLATION: WILLOW/ SAN BERNARDINO AVENUE
Measure I
10 TRAFFIC SIGNAL INSTALLATION: RIVERSIDE AVENUE/SENIOR WAY
Measure I
Projects in Design: (60%)
The City of Rialto, California
ement Program
ojects by Status
r 2022/2023
Project Budget Expenditures/ Available FY 22/23
Encumbrances Balance Proposed
(Prior Years Budget
Budget)
$ 331,895 $ -$ 331,895 500,000
$ 331,895 $ 331,895 500,000
$ 7,153,107 $ 7,153,107 300,000
$ 5,193,156 -$ 5,193,156 300,000
$ 1,959,951 $ 1,959,951
$ 500,000 $ $ 400,000
$ 500,000 -$ 400,000
$ 300,000 $ -$ $ 400,000
$ 300,000 400,000
$ 915,232 $ -$ -$
$ 457,616 $
$ 457,616 -$
$ 1,454,968 $ $ 915,232
$ 457,616
$ 815,564 457,616
$ 639,404 -$ 1,454,968
$ 71,497 $
$ 71,497 $ 815,564
$ 400,000 $ $ 639,404
$ 400,000 -$
$ 400,000 $ $ 71,497
$ 400,000 -$ 71,497
$ 400,000 $ $ 400,000
$ 400,000 -$ 400,000
58 -$ -$
$
-$
$
Annual Budget FY 2022-23
Capital Improve
Summary of Pro
Fiscal Year
NO. Category/Phase/Project Project
Number
11 HSIP BASELINE IMPROVEMENTS - WILLOW TO MERIDIAN 170812
Major Capital Grant- HSIP Cycle 8 170813
Measure I 210812
210811
12 HSIP CLASS II BIKE LANES ON MERRILL 180002
Major Capital Grant 200808
Measure I 200813
190810
13 1193 W. MERRILL AVE WIDENING 170700
Measure I 210209
190804
14 RANDALL AVE WIDENING @ FLOOD CONTROL CHANNEL
Transportation DIF 35
Projects in Design: (90%)
15 CITY-WIDE SPEED SURVEY AND TRUCK ROUTE STUDY
Measure I
16 SR-210 ALDER AVENUE INTERCHANGE
Fair Share
17 TERRA VISTA NEIGHBORHOOD SAFE ROUTES TO SCHOOL (SRTS)
IMPROVEMENTS
SB-1 ATP Cycle 4
18 NEW TRAFFIC SIGNAL @ AYALA & FITZGERALD
Fair Share
Measure I
19 BASELINE STORM DRAIN: TAMARIND/ TO CACTUS 3 BASIN
Storm Drain DIF
20 FACILITIES PAVEMENT PROGRAM - CEMETERY
General Projects Fund
21 STREET OVERLAY PEPPER AVE JOINT PROJECT WITH CITY OF SAN
BERNARDINO (LEAD)
The City of Rialto, California
ement Program
ojects by Status
r 2022/2023
Project Budget Expenditures/ Available FY 22/23
Encumbrances Balance Proposed
(Prior Years Budget
Budget)
$ 1,174,800 $ 288,122 $ 886,678 $ -
$ 1,057,320 $ 261,032 $ 796,288 $ -
$ 117,480 $ -
$ 218,000 $ 27,090 $ 90,390 $ -
$ 196,200 $ 59,516 $ 158,484 $ -
$ 21,800 $ 37,716 $ 158,484 $ -
$ 330,000 $ 21,800 $
$ 330,000 $ 47,225 $ (0) $ -
$ 2,500,000 $ 47,225 $ 282,775 -
$ 2,500,000 $ 135,039 $ 282,775 -
135,039 $ 2,364,961 -
$ 139,500 $ 2,364,961 -
$ 139,500 $ 127,642 $
$ 5,601,436 $ 127,642 $ 11,858 $ -
$ 5,601,436 $ 1,192,060 $ 11,858 $ -
$ 663,000 $ 1,192,060 $ 4,409,376 $ -
4,409,376 $
$ 663,000 $ 69,642 $ 593,358 $ -
$ 500,000 $ -
$ 300,000 $ 69,642 $ 593,358 $
$ 200,000 $ 47,737 $ 452,263 $
$ 12,500,000 $ 47,737 $ 252,263 $
$ 12,500,000 $ 200,000
$ 643,449 $ -$ 11,874,969 $
$ 643,449 $ 625,031 $ 11,874,969 $
$ 2,900,000 $ 625,031 $ 643,449
643,449
-$ 2,887,769
-$
12,231 $
59 Annual Budget FY 2022-23
Capital Improve
Summary of Pro
Fiscal Year
NO. Category/Phase/Project Project
Number
Gas Tax
Measure I
22 STREET OVERLAY & RECONSTRUCTION: RIVERSIDE AVENUE FROM THE 220804
METROLINK TRACKS SOUTH TO SAN BERNARDINO AVENUE (CENTRAL)
General Fund
Non-Infrastructure Plan (Grant Funded/Measure I) 170810
23 MSRC BIKE SHARING PLAN & IMPLEMENTATION
AQMD
CLEAN MOBILITY OPTIONS GRANT (CMO)
24 SAFE ROUTES FOR ACTIVE PLAY WORK & LIVE 200812
SB-1 - ATP Cycle 4
25 PUBLIC RIGHT OF WAY-ADA TRANSITION PLAN 190808
Measure I
26 FACILITIES ADA TRANSITION PLAN 190210
Major Capital Grant
Projects in Construction- Programmed for Completion after June 30, 2022
27 STREET OVERLAY & RECONSTRUCTION: RIVERSIDE AVENUE FROM I-210 210807
TO FOOTHILL BLVD.
Gas Tax 180807
Measure I 170801
SB1 Gas Tax
2005 Tabs Capital Projects Fund
28 STREET OVERLAY & RECONSTRUCTION: RIVERSIDE AVENUE SOUTH OF I-
10
Gas Tax
SB1 Gas Tax
Measure I
29 CACTUS TRAIL
The City of Rialto, California 36
ement Program
ojects by Status
r 2022/2023
Project Budget Expenditures/ Available FY 22/23
Encumbrances Balance Proposed
(Prior Years Budget
Budget)
$ 1,600,000 $ -$ 1,600,000 -
$ 1,300,000 $ 12,231 $ 1,287,769 -
$ 6,000,000 $ 6,000,000 -
-$ -
$ 6,000,000 6,000,000 -
$ -
$ 1,411,043 $ 1,216,496 $ -
$ 411,043 $ 194,547 $ 216,496 $ -
$ 194,547 $ 200,000
$ 1,000,000 $ 1,000,000 200,000
$ 549,000 $ -$ 229,910 $
$ 549,000 $ 319,090 $ 229,910 $ -
$ 350,000 $ 319,090 $ 350,000 $
$ 350,000 $ 350,000 $ -
$ 500,000 $ -$ 499,781 $
500,000 $ -$ 499,781 $
2 219 $
7,900,000 $ 219 $ 35,798 $
$
235,798 $ 7,664,202 $ 35,798 $
$ -$ -
$ -$ -$ -
$ -$ -
$ 7,664,202 $ -$
$ 12,296,000 $ 7,664,202 $ 11,363,692 $
932,308 $
$ 1,400,000 $ 1,400,000
$ 5,700,000 $ -$ 4,899,547
$ 5,196,000 $ 800,453 $ 5,064,145
$ 2,560,000 $ 131,855 $ 2,201,709 $
358,291 $
60 Annual Budget FY 2022-23
Capital Improve
Summary of Pro
Fiscal Year
NO. Category/Phase/Project Project
Number
Open Space DIF CB2201
SB1 - ATP Cycle 3 Grant 210804
30 CURB, GUTTER, SIDEWALK & ADA- CDBG 2022
Community Development Block Grant
General Projects Fund
31 STREET OVERLAY & RECONSTRUCTION: RESIDENTIAL COMMUNITY ROAD-
COLLECTOR
Gas Tax
Measure I
SB-1
Waste Management Fund
2005 Tabs Capital Projects Fund
General Fund
American Rescue Plan Act Fund
Grand Total
The City of Rialto, California 36
ement Program
ojects by Status
r 2022/2023
Project Budget Expenditures/ Available FY 22/23
Encumbrances Balance Proposed
(Prior Years Budget
Budget)
$ 1,300,000 $ 358,291 $ 941,709 $ -
$ 1,260,000 $ -$ 1,260,000 $ -
$ 156,435 $
$ 121,435 $ 156,435 $ - -
$ 35,000 $ 121,435 $ - 5,130,000
$ 26,998,915 $ -$
35,000 $ 20,817,589 $
1,051,326 $
$ 3,600,000 $ 23,535 $ 876,465 $ 2,700,000
-
$ 200,000 $ -$ 200,000 $
900,000
$ 1,400,000 $ -$ 500,000 $ 1,530,000
$ 6,680,000 $ -$ 5,150,000 $ -
-
$ 1,118,915 $ 1,027,791 $ 91,124
6,930,000
$ 4,000,000 $ -$ 4,000,000 $
$ 10,000,000 $ -$ 10,000,000 $
$ 97,818,277 $ 13,280,664 $ 77,607,613 $
61 Annual Budget FY 2022-23
CITY OF RIALTO
BUDGET JUSTIFICATIONS
FISCAL YEAR 2022-2023
300 CAPITAL PROJECTS FUND
300-500-1250-3030 OFFICE/EQUIPMENT/MACHINERY
1 Moved from general fund 15,000.00
300-500-2150-3001 CAPITAL IMPROVEMENTS 25,000.00
1 Remodel break room 150,000.00
40,000.00
300-500-2152-3030 OFFICE/EQUIPMENT/MACHINERY 30,000.00
1 Hardware refresh schedule 850,000.00
2 UPS replacement- MDF and IDF'S 15,000.00
3 Additional cameras for Purchasing and City Clerk's office- interal security 15,000.00
4 Firewall, switches, rack, vulnerability scanner and DR 10,000.00
5 Senior center computer lab upgrade
6 Teen center computer lab upgrade 155,000.00
7 Network analyzer/tools- fluke or better 50,000.00
8 Ongoing circuit costs, cables, and additional bandwidth testing per site 20,000.00
9 Fiber expenses 30,000.00
10 Computer support
11 Computer premium software 200,000.00
12 Copier maintenance contract 100,000.00
13 Badge system and card printing replacement
14 Firewalls at Senior and Fitness centers 80,000.00
15 Senior center classroom upgrade for machines and misc accessories 35,000.00
300-500-4158-3001 CAPITAL IMPROVEMENTS 127,800.00
1 Rollover PO 2018-2075 18,000.00
23,000.00
300-500-4295-3050 ROLLING STOCK
1 Six months of lease payments for 4 trucks.
2 Down payment for new lease for 4 trucks
The City of Rialto, California 362 Annual Budget FY 2022-23
CITY OF RIALTO
BUDGET JUSTIFICATIONS
FISCAL YEAR 2022-2023
300 CAPITAL PROJECTS FUND
300-500-5150-3050 ROLLING STOCK
1 First year lease payment for two new engines. Total Amount for purchase is 1,623,000 338,000.00
million. 150,000.00
2 Annual lease payment for new training tower. Lease is $150,000 per year X 10 years @ 32,000.00
3.44% interest.
-600,000.00
300-500-5173-3050 ROLLING STOCK 600,000.00
1 First Installment payment of a 5 year Lease Purchase of 2 Ford trucks for Fire Prevention 30,000.00
needed to inspect 15,000.00
300-500-5174-3030 OFFICE/EQUIPMENT/MACHINERY 11,500.00
198,742.00
2 Apply for EMPG Grant.
1 Replacement of obsolete radio equipment for the whole department. -600,000.00
600,000.00
300-500-6150-3030 OFFICE/EQUIPMENT/MACHINERY
2 Three large copiers..
1 Furniture for administration office
300-500-6150-3050 ROLLING STOCK
1 Lease payments for 4 months for 3 animal control trucks - new lease
2 Estimated addition needed to cover 12 month of lease payments for 41 vehicles, per
FY22 staff report.
300-500-6151-3030 OFFICE/EQUIPMENT/MACHINERY
2 Remove per MF.
1 Addition to ALPR project.
The City of Rialto, California 363 Annual Budget FY 2022-23
CITY OF RIALTO
BUDGET JUSTIFICATIONS
FISCAL YEAR 2022-2023
300 CAPITAL PROJECTS FUND
300-500-6281-3030 OFFICE/EQUIPMENT/MACHINERY
1 Year 3 of a 5 year Getac computer project 125,000.00
2 Year 3 of a 5 year radio replacement project 400,000.00
300-500-6284-3030 OFFICE/EQUIPMENT/MACHINERY 75,000.00
1 Renovation of Record Bureau. 16,000.00
300-500-6289-3050 ROLLING STOCK 126,105.00
1 2 new lease vehicles for PD 45,240.00
300-500-6290-3001 CAPITAL IMPROVEMENTS 15,000.00
1 Cellbrite software package. 5,000.00
300-500-6298-3001 CAPITAL IMPROVEMENTS 300,000.00
200,000.00
1 Renovation of traffic trailer
300-500-6298-3030 OFFICE/EQUIPMENT/MACHINERY
1 Radar Trailer
300-500-7262-3030 OFFICE/EQUIPMENT/MACHINERY
1 FY22/23 Bue Bleam installation for Engineering. Demo being installed March 2022 for
functionality.
300-500-7305-3001 CAPITAL IMPROVEMENTS
1 Widen Bloomington Near Randall APN 131-202-03. Discussion with CM 03-10-2022.
2 Widen Randall near Acactia; 476 E. Randall Avenue NWC of Randall and Acacia.
Discussion with CM 03-10-2022.
The City of Rialto, California 364 Annual Budget FY 2022-23
CITY OF RIALTO 500,000.00
BUDGET JUSTIFICATIONS 300,000.00
FISCAL YEAR 2022-2023 -300,000.00
-300,000.00
300 CAPITAL PROJECTS FUND
15,000.00
3 Parking Lot Riverside Avenue
4 Enhanced Crosswalks Riverside Avenue/Downtown area. 18,000.00
5 Moving to Measure I Fund 202
7 Moving to Measure I Fund 201 -250,000.00
500,000.00
300-500-7307-3001 CAPITAL IMPROVEMENTS
3,000.00
1 Shade structure installation plus additional estimated need to complete project
11,870.00
300-500-7307-3030 OFFICE/EQUIPMENT/MACHINERY 15,740.00
1 Updated equipment modules for scanner to enable programming option for newer 1,000,000.00
vehicles
300-500-8342-3001 CAPITAL IMPROVEMENTS
2 Reducing amount to $250k per MF.
1 500000 replacement of child development portable building at Preston Elementary
300-500-8342-3030 OFFICE/EQUIPMENT/MACHINERY
1 1 Destop Computer for Hughsbanks
1 Desktop computer for Community- Moved from General Fund
300-500-8344-3030 OFFICE/EQUIPMENT/MACHINERY
1 Pool Covers
2 Pool cover reels to store and roll out covers
300-500-8345-3001 CAPITAL IMPROVEMENTS
1 Fitness Center renovation to add recreation center per Marcus Fuller. AD
300-500-8346-3001 CAPITAL IMPROVEMENTS
The City of Rialto, California 365 Annual Budget FY 2022-23
CITY OF RIALTO 120,000.00
BUDGET JUSTIFICATIONS 100,000.00
FISCAL YEAR 2022-2023
17,000.00
300 CAPITAL PROJECTS FUND
1 Light Towers
2 Artificial Christmas Tree
3 Kaboda
The City of Rialto, California 366 Annual Budget FY 2022-23
Supplemental
• GOVERNMENT SPENDING LIMIT (PROPOSITION 4)
• FULLY BURDENED RATE STUDY
• DESCRIPTION OF FUND TYPES
• GLOSSARY OF TERMS
The City of Rialto, California 367 Annual Budget FY 2022-23
Proposition 4 – Government Spending Limits
In November 1979 voters passed Proposition 4, also known as the Gann Initiative. Proposition
4 Article XIII (B) of the California Constitution provides that the City’s annual appropriations be
subject to certain State limitations. This appropriation limit is referred to as the Gann Spending
Limitation. The calculation limits the increase in annual appropriations to a factor, which is based
on a combination of population growth, State per capita income change, and the change in
assessment value for non-residential property. Appropriations for proprietary related activities,
such as water, wastewater, airport, etc., and Redevelopment functions are not subject to the
limit. When the limit is exceeded, Proposition 4 requires the surplus to be returned to the
taxpayers within two years. Appropriations in the two-year period can be averaged before
becoming subject to the excess revenue provisions of the Gann limit.
The City of Rialto uses the prior year’s limitation ($90,435,261) times the State capita per income
change (1.0755) times the population growth of San Bernardino County (1.0014) to calculate the
current year’s limitation, which is $97,399,292. This calculation maintains a safe cushion for the
City’s financial health.
Following is the Gann Spending Limit calculation for the current year.
The City of Rialto, California 368 Annual Budget FY 2022-23
ATTACHMENT A
City of Rialto
Calculation of Gann Spending Limitation
For the 2022/2023 Fiscal Year
Step 1
Determine Maximum Limit for Current Year's Appropriations from
Proceeds of Taxes
2021/2022 appropriations subject to limitation 90,435,261
(Base year appropriations from "proceeds of taxes")
x 1.0770
Roll forward for change in State per capita income (1.0755) times 97,399,292
the change in County population (1.0014)
Maximum limit for current year's appropriations from "proceeds of taxes"
Step 2
Allocate Revenues Between "Proceeds Of Taxes" and "Nonproceeds Of Taxes"
Governmental Fund Type Revenues (subject to limitation)
Proceeds of Taxes 107,547,970
Nonproceeds of Taxes 33,274,790
Total Revenues 140,822,760
Step 3
Determine Current Year's Actual Appropriations From Proceeds of Taxes
Budgeted appropriations 136,625,930
(all governmental fund types subject to limitation) 33,274,790
Less: nonproceeds of taxes (per Step 2)
Less: exclusions provided under Section 9 of Gann:
Appropriations for Debt Service 1,112,750
Capital Asset Exclusions 4,997,147
Appropriations for additional services 0
mandated by courts or federal government 97,241,243
Budgeted appropriations from "Proceeds of Taxes" before increase
in contingency reserves
The City of Rialto, California 369 Annual Budget FY 2022-23
ATTACHMENT A 97,399,292
Add: Current year's increase in contingency reserves in 97,241,243
governmental funds. Increase would be the lesser 158,049
of the "allowable" increase or the actual increase
in fund balances in governmental funds for the year 103,377,824
107,574,654
Allowable Increase
Maximum limit for current year's appropriations (per Step 1) 4,196,830
Budgeted "Proceeds of Taxes"
Allowable Increase 97,399,292
Fund Balance Change
Beginning Fund Balance
Ending Fund Balance
Change Increase (Decrease)
Current Year's Actual Appropriations from "Proceeds of Taxes"
Step 4 97,399,292
97,399,292
Comparison of Current Year's Actual Appropriations From "Proceeds
of Taxes" and Maximum Limit
Maximum limit for appropriations from "Proceeds of Taxes" (Step 1)
Actual appropriations from "Proceeds of Taxes" (Step 3)
Step 5 107,547,970
97,399,292
Comparison of "Proceeds of Taxes" and Appropriations From "Proceeds (10,148,678)
of Taxes"
Proceeds of Taxes (Step 2)
Appropriations limit from "Proceeds of Taxes" (Step 1)
Extra appropriations available under limit
The City of Rialto, California 370 Annual Budget FY 2022-23
ATTACHMENT A
City of Rialto
Estimated Proceeds of Taxes
For the 2022/2023 Fiscal Year
TAXES 18,939,410
PROPERTY TAXES 16,768,060
IN LIEU PROPERTY TAX (VLF)
PERS RETIREMENT TAX 0
SALES TAX 50,039,170
IN LIEU PROPERTY TAX (SALES TAX)
TRANSIENT LODGING TAX 0
PROPERTY TRANSFER TAX 300,000
UTILITY USERS TAX 600,000
BUSINESS LICENSE 14,960,000
OTHER TAX 3,200,000
0
104,806,640
LICENSES AND PERMITS 100,000
CONTRACTORS LICENSE 30,000
TRUCK DELIVERY LICENSE
3,330,000
REVENUE FROM OTHER AGENCIES 90,000
MOTOR VEHICLE IN-LIEU TAX 0
OFF HIGHWAY LICENSE TAX
90,000
PROPERTY TAX ASSESSMENTS 1,134,480
LANDSCAPE & LIGHTING DISTRICT 548,580
LANDSCAPE MAINTENANCE 838,270
STREET LIGHTING
TOTAL PROCEEDS OF TAXES 2,521,330
107,547,970
The City of Rialto, California 371 Annual Budget FY 2022-23
Fully Burdened Rate Study
EXECUTIVE SUMMARY
METHODOLOGY
The City of Rialto, California 372 Annual Budget FY 2022-23
Fully Burdened Rate Study and
Cost Allocation Plan
The fully burdened rate study is built upon the methodologies first presented in the Full Cost
Allocation Plan and Comprehensive User Fee Study prepared by MuniFinancial in April 2005.
In the MuniFinancial 2005 studies, cost data was used from the Fiscal Year 2004-05 budget.
Cost allocation worksheets were developed for each of the identified departments, and a
methodology using the number of full time employees, budgets and other allocation
methodologies were developed. The study was updated in Fiscal Year 2020-21 incorporating
the Class and Compensation Studies performed in 2006, 2008 and 2010, the enhanced
benefits packages provided to both the Public Safety and non-Public Safety sectors in 2010,
as well as any positions that were added or reclassified since the prior study.
The Cost Allocation Plan (CAP) study is the basis for charging the city’s central administration
function costs fairly and equitably to all departments and funds. The Fully Burdened Rate
(FBR) study uses the CAP and the current budget to determine the fully burdened cost for a
full time employee to establish billable labor rates. Furthermore, the fully burdened hourly
rates calculations are used to set rates and update fee schedules.
The CAP and FBR studies are incorporated into the budget (FY2021/2022) cycle in order to
capture the latest allocations and costs. The fully burdened rates established do not include
costs for PERS unfunded liability.
METHODOLOGY
A fully burdened cost allocation model is designed to allocate the various costs necessary to
support an employee in the performance of their respective duties. As such, costs are
assigned to one of three "buckets". These buckets include Direct Costs, Indirect Costs and
Central Allocations.
A Direct Cost is a cost that may be allocated to a program or project as a direct cost of that
program. In this Study, all labor costs which are directly related to providing a service to the
community, such as police patrols and fire suppression are identified as a direct cost. This
service as the pool of costs over which all other indirect costs are subsequently allocated.
An Indirect Cost are those interdepartmental costs that are necessary to support the employee
within the Department. In this study, these costs were segregated between Administrative
Personnel and Supplies and Services. This allowed the cost of department management staff
to be allocated separately over the direct labor costs of the various divisions. This methodology
also allows the calculation of a fully burdened hourly rate for the Administration for each
The City of Rialto, California 373 Annual Budget FY 2022-23
Fully Burdened Rate Study and
Cost Allocation Plan
department by only applying the Supplies and Services portion to their labor costs. This
creates the ability to determine fully burdened hourly costs for each position, while preventing
a double allocation of overhead to administrative costs for department heads and senior staff.
Central Allocation Costs are the general overhead costs derived from functional areas
necessary to support the line departments such as Police, Fire and Public Works. These
Central Allocation Costs would include the costs associated with departments such as the City
Administrator, Payroll, Agenda Preparation, Human Resources, and other functions that are
necessary to support each of the line functions. A separate Central Allocation Cost Plan that
is linked to this study through the Central Allocation Study was also prepared as part of this
update.
Indirect costs are calculated by taking all of the direct costs for each department, and
determining what percentage the overhead costs are for that Department. For example, the
study identified fourteen divisions within the Police Department which were line personnel
providing direct services to the community. The total labor for these fourteen divisions is the
basis for the Direct Costs, while the Indirect Cost and Central Allocation Cost for that respective
department are allocated over this pool in order to establish the percentage of the total Indirect
and Central Allocation costs to be applied to "mark-up" the direct labor rates in order to fully
burdened the costs.
This updated study provides greater detail than was first presented in the
Willdan/MuniFinancial 2004-2005 study. It refined and elaborated on the cost allocation
process within each department while adding several additional departments to the study
model. Primarily, the MuniFinancial Study allocated specific costs such as Capital Expense,
Debt Service and Supplies and Services to the cost allocation model. These costs were
reviewed and it was determined that certain expenses such as Capital Expense, Debt Services
and certain outside services categorized under Supplies and Services were not necessarily
indirect costs that were truly allocable to the functions of city government. Specifically, each
cost was assessed to determine whether it was an on-going expense directly related to
supporting an employee, or whether the cost was more directly allocable to the operation and
maintenance of a function area. For example, the total costs of water and utilities were
excluded within the calculations for Public Works, Parks Maintenance on the determination
that these costs were independent of the costs necessary to support the actual employee
performing the work. In other words, the amount of water used in city parks is a factor of the
park itself, and do not affect the employee's capacity to provide services.
Similarly, the Capital Expense and Debt Service costs were reviewed and determinations
made of whether these costs were necessary to support the employee's position. Tests that
The City of Rialto, California 374 Annual Budget FY 2022-23
Fully Burdened Rate Study and
Cost Allocation Plan
were used to determine whether a cost center should be included or excluded was whether
the cost was a one-time allocation for the purchase of vehicles or equipment, or whether the
cost was on-going and continuously necessary to support the employee position. This
methodology reduced the overhead costs to those which are needed to support the employee
in performance of their position.
To allow for additional determinations relating to costs, "switches" were created within each
worksheet to allow staff to "turn on or off" these cost centers in the event that it was desirable
to include or exclude these costs. These switches may be useful in calculating hourly rates for
grants and other programs where adding these costs may be allowable.
In all cases, the study methodology relied on the State of California, Department of Finance
“Mandated Cost Manual For Local Governments" dated July 1, 2011 and the latest version of
the Office of Management and Budget Circular A-87 for guidance in determining how to treat
various costs. In most cases, the most conservative cost allocation model which minimized
the inclusion of costs that may not be allocable was used in this study. By the use of optional
switches, this tool provides the City with the ability to make "what if" decisions relating to the
inclusion of costs to determine what effect the inclusion or exclusion of a cost line item will
make in the fully burdened hourly rate for each employee.
Finally, it is appropriate to point out that identical labor positions will have different hourly rates
due to which department they are assigned to. This is based on the various overhead costs
associated with each department which results in a variable fully burdened hourly rate for each
position. Therefore, an Executive Assistant position may have several different Fully Burdened
Hourly Rates for that position throughout the City, depending on which department that
positions is assigned. However, only the fully burdened rate for the primary department will be
utilize as that position’s rate.
The City of Rialto, California 375 Annual Budget FY 2022-23
1/10/2021 City of Rialto - FY20-21 Central Allocation Plan and Fully Burdened Hourly Rate
SUMMARY FBH
FY20-21 POSITION TITLE DEPARTMENT FY20-21 Fully
Burdened
City Clerk / Management Services Director CITY CLERK
Deputy City Clerk CITY CLERK Hourly Labor
Records Coordinator CITY CLERK Rates, Top Step
City Clerk / Management Services Director MANAGEMENT SERVICES CALCULATED
Senior Office Specialist MANAGEMENT SERVICES
Office Specialist MANAGEMENT SERVICES $ 287.54
Broadcast Production Specialist MANAGEMENT SERVICES $ 137.09
$ 109.77
CITY TREASURER CITY TREASURER
ASSISTANT TREASURER/INVESTMENT OFFICER CITY TREASURER $ 226.64
SENIOR ACCOUNTING ASSISTANT CITY TREASURER $ 101.76
OFFICE SPECIALIST CITY TREASURER $ 87.75
$ 106.92
Director, Community Development COMMUNITY DEVELOPMENT
COMMUNITY DEVELOPMENT MANAGER COMMUNITY DEVELOPMENT $ 22.93
Building & Safety Manager COMMUNITY DEVELOPMENT $ 154.57
SENIOR PLANNER COMMUNITY DEVELOPMENT $ 96.63
ASSOCIATE PLANNER COMMUNITY DEVELOPMENT $ 81.38
ADMINISTRATIVE ANALYST COMMUNITY DEVELOPMENT
Senior Plans Examiner COMMUNITY DEVELOPMENT $ 363.33
SENIOR BUILDING INSPECTOR COMMUNITY DEVELOPMENT $ 287.06
DEVELOPMENT SERVICES SPECIALIST COMMUNITY DEVELOPMENT $ 253.59
BUILDING INSPECTOR COMMUNITY DEVELOPMENT $ 207.89
Plans Examiner COMMUNITY DEVELOPMENT $ 179.16
ASSISTANT PLANNER COMMUNITY DEVELOPMENT $ 166.28
BUSINESS LICENSE INSPECTOR COMMUNITY DEVELOPMENT $ 178.87
ADMINISTRATIVE ASSISTANT COMMUNITY DEVELOPMENT $ 162.68
PERMIT TECHNICIAN COMMUNITY DEVELOPMENT $ 154.84
$ 147.38
Business License Inspector Development Services - LICENSING $ 147.38
$ 140.27
COMMUNITY COMPLIANCE MANAGER CODE ENFORCEMENT $ 123.98
Senior Community Compliance Officer CODE ENFORCEMENT $ 103.13
Community Compliance Officer CODE ENFORCEMENT $ 120.96
FIRE CHIEF FIRE $ 118.47
FIRE DIVISION CHIEF FIRE
Fire Battialion Chief FIRE $ 208.91
EMERGENCY MEDICAL SERVICES COORDINATOR FIRE $ 124.37
FIRE CAPTAIN FIRE $ 112.68
Assistant Fire Marshal FIRE
Fire Engineer FIRE $ 318.45
Firefighter Paramedic FIRE $ 254.99
EMERGENCY MEDICAL SERVICES QUALITY IMPROVEMENT CO FIRE $ 256.44
EXECUTIVE ASSISTANT FIRE $ 195.45
FIRE PREVENTION SPECIALIST FIRE $ 203.16
SENIOR OFFICE SPECIALIST FIRE $ 186.02
Paramedic (Non-Safety) FIRE $ 176.88
Emergency Medical Technician (Non-Safety) FIRE $ 160.42
$ 156.50
Police Chief POLICE $ 102.27
POLICE CAPTAIN POLICE $ 113.53
Police Lieutenant POLICE $ 76.04
POLICE SERGEANT POLICE $ 70.96
POLICE CORPORAL POLICE $ 67.46
POLICE OFFICER POLICE
Information Systems Analyst [IT / Police] POLICE $ 403.46
Crime Analyst Supervisor (PD) POLICE $ 277.93
Emergency Dispatch Supervisor (PD) POLICE $ 267.36
Crime Analyst Assistant (PD) POLICE $ 219.44
EXECUTIVE ASSISTANT POLICE $ 193.25
EXECUTIVE ASSISTANT TO CHIEF OF POLICE POLICE $ 168.07
ACCOUNTING TECHNICIAN POLICE $ 161.27
Police Records Supervisor POLICE $ 151.52
Lead Emergency Dispatcher (PD) POLICE $ 133.92
Community Outreach Specilist POLICE $ 134.57
Emergency Dispatcher II (PD) POLICE $ 129.13
ADMINISTRATIVE ASSISTANT POLICE $ 111.47
Law Enforcement Technician (PD) POLICE $ 125.98
Property Evidence Technician (PD) POLICE $ 124.35
Animal Control Officer II (PD) POLICE $ 124.96
Animal Control Licensing Inspector (PD) POLICE $ 121.90
SENIOR OFFICE SPECIALIST POLICE $ 118.93
Lead Police Records Assistant (PD) POLICE $ 111.35
Police Records Assistant II (PD) POLICE $ 116.02
Police Transcriptionist (PD) POLICE $ 116.02
$ 110.46
$ 107.21
$ 96.02
$ 97.43
$ 90.58
$ 90.63
The City of Rialto, California 13o7f62 Annual Budget FY 2022-23
1/10/2021 City of Rialto - FY20-21 Central Allocation Plan and Fully Burdened Hourly Rate
SUMMARY FBH
FY20-21 POSITION TITLE DEPARTMENT FY20-21 Fully
Burdened
Director, Public Works
Principal Budget & Financial Analyst Hourly Labor
PUBLIC WORKS SUPERINTENDENT Rates, Top Step
ADMINISTRATIVE ANALYST
Landscape Contract Specialist CALCULATED
EXECUTIVE ASSISTANT
LANDSCAPE CONTRACT SPECIALIST PUBLIC WORKS - OPERATIONS $ 191.61
LEAD FIELD SERVICE WORKER PUBLIC WORKS - OPERATIONS $ 132.30
ADMINISTRATIVE ASSISTANT PUBLIC WORKS - OPERATIONS $ 171.59
Senior Field Service Worker PUBLIC WORKS - OPERATIONS $
FIELD SERVICE WORKER PUBLIC WORKS - OPERATIONS $ 78.77
PUBLIC WORKS - OPERATIONS $ 99.67
Director, Public Works PUBLIC WORKS - OPERATIONS $ 66.27
CITY ENGINEER PUBLIC WORKS - OPERATIONS $ 99.67
SENIOR CIVIL ENGINEER PUBLIC WORKS - OPERATIONS $ 99.67
ASSOCIATE CIVIL ENGINEER PUBLIC WORKS - OPERATIONS $ 88.09
Assistant Civil Engineer PUBLIC WORKS - OPERATIONS $ 85.94
SENIOR CONSTRUCTION INSPECTOR 74.11
ADMINISTRATIVE ANALYST PUBLIC WORKS - Engineering (7265) $
CONSTRUCTION INSPECTOR PUBLIC WORKS - Engineering (7265) $ 171.13
ENGINEERING TECHNICIAN PUBLIC WORKS - Engineering (7265) $ 159.29
EXECUTIVE ASSISTANT PUBLIC WORKS - Engineering (7265) $ 107.30
ACCOUNTING TECHNICIAN PUBLIC WORKS - Engineering (7265) $
ADMINISTRATIVE ASSISTANT PUBLIC WORKS - Engineering (7265) $ 97.21
PUBLIC WORKS - Engineering (7265) $ 83.83
Director, Public Works PUBLIC WORKS - Engineering (7265) $ 79.79
CITY ENGINEER PUBLIC WORKS - Engineering (7265) $ 70.35
SENIOR CIVIL ENGINEER PUBLIC WORKS - Engineering (7265) $ 70.52
ASSOCIATE CIVIL ENGINEER PUBLIC WORKS - Engineering (7265) $ 65.48
Assistant Civil Engineer PUBLIC WORKS - Engineering (7265) $ 59.18
SENIOR CONSTRUCTION INSPECTOR 57.74
ADMINISTRATIVE ANALYST PUBLIC WORKS - Land Development (7262) $ 51.03
CONSTRUCTION INSPECTOR PUBLIC WORKS - Land Development (7262) $
ENGINEERING TECHNICIAN PUBLIC WORKS - Land Development (7262) $ 170.51
EXECUTIVE ASSISTANT PUBLIC WORKS - Land Development (7262) $ 182.41
ACCOUNTING TECHNICIAN PUBLIC WORKS - Land Development (7262) $ 122.87
ADMINISTRATIVE ASSISTANT PUBLIC WORKS - Land Development (7262) $ 111.32
PUBLIC WORKS - Land Development (7262) $
Administrative Analyst PUBLIC WORKS - Land Development (7262) $ 95.99
PUBLIC WORKS - Land Development (7262) $ 91.36
Lead Equipment Mechanic PUBLIC WORKS - Land Development (7262) $ 70.10
Fleet Services Coordinator PUBLIC WORKS - Land Development (7262) $ 80.75
Senior Equipment Mechanic PUBLIC WORKS - Land Development (7262) $ 74.99
Equipment Mechanic 58.97
WASTE MANAGEMENT FUND $ 57.53
FLEET SERVICES COORDINATOR 50.85
LEAD FACILITY MAINTENANCE TECHNICIAN
FACILITY MAINTENANCE TECHNICIAN 88.83
Director, Community Services FLEET SERVICES $ 94.57
RECREATION & COMMUNITY SERVICES SUPERVISOR FLEET SERVICES $ 85.68
RECREATION PROGRAMMER FLEET SERVICES $ 85.68
FACILITY MAINTENANCE ASSISTANT FLEET SERVICES $ 77.62
ADMINISTRATIVE ASSISTANT
Instructor Aide BUILDING MAINTENANCE $ 92.96
Lifeguard BUILDING MAINTENANCE $ 88.48
Recreation Leader BUILDING MAINTENANCE $ 80.16
Lifeguard/WSI
Recreation Specialist COMMUNITY SERVICE $ 365.16
Instructor COMMUNITY SERVICE $ 165.70
Senior Lifeguard COMMUNITY SERVICE $ 129.45
Intern COMMUNITY SERVICE $ 106.24
Assistant Pool Manager COMMUNITY SERVICE $ 123.21
Aerobics Instructor COMMUNITY SERVICE $ 52.90
Fitness Instructor COMMUNITY SERVICE $ 52.90
Recreation Aide COMMUNITY SERVICE $ 52.90
Daycare Site Supervisor COMMUNITY SERVICE $ 58.32
Pool Manager COMMUNITY SERVICE $ 58.32
Aerobics Instructor II COMMUNITY SERVICE $ 64.30
Fitness Instructor II COMMUNITY SERVICE $ 61.24
COMMUNITY SERVICE $ 58.32
COMMUNITY SERVICE $ 86.19
COMMUNITY SERVICE $ 64.30
COMMUNITY SERVICE $ 64.30
COMMUNITY SERVICE $ 64.30
COMMUNITY SERVICE $ 86.19
COMMUNITY SERVICE $ 70.91
COMMUNITY SERVICE $ 74.46
COMMUNITY SERVICE $ 74.46
The City of Rialto, California 23o7f72 Annual Budget FY 2022-23
Budgetary and Debt Management Practices
To comply with the CSMFO and GFOA recognition criteria the budget document must include
a description of the budget review and debt management process. Below are descriptions of
the budget review process, the General Fund reserve review process, the Cost Allocation Plan
(CAP) methodology, debt management procedures, and how the Capital Improvement Plan
(CIP) correlates with the budget process.
BUDGETARY ACCOUNTING
Guiding principles and policies for the budget preparation include ensuring the budget is
structurally balanced (i.e., ongoing expenditures are funded by ongoing revenue sources),
estimates and appropriations are conservative, and the City target a 30% General Fund
reserve.
Once approved by the City Council, the annual budget provides the parameters for the general
operation of the City. It includes anticipated expenditures and the expected means to finance
them.
BUDGETARY PROCESS
The budget process begins in March when budget instructions and timelines are sent to all the
departments. The Finance department has staff liaison relationships with each department to
help establish projected revenues and expenditures, and to facilitate working within the
timetable established to keep the budget process on track.
Request for staffing changes is required by Mid-March. They are reviewed by the Finance
Director & City Administrator. The approved changes are included in the authorized position
listing to calculate the department personnel cost.
Revenue and expenditure details are submitted by the end of March through input into the
accounting budget program. Review by department heads is required before submittal to
Finance.
The Finance department reviews the departmental submittals and finalizes the budget input to
ensure that the numbers fall within the guidelines of authorized positions, various internal
allocations, Internal Service Fund allocations, debt service costs, and overall reasonableness.
Final review and approval of the budget with the departments is conducted by the City
Administrator and the Finance Director prior to workshops with the City Council during the
budget process. Questions are addressed and answered prior to the presentation of the final
budget for Council adoption, which is typically at the second Council meeting in June. The City
Council may amend the budget at any time during the year.
The City Administrator may authorize a budget transfer between line items and programs if the
total budget does not exceed the amount approved by the City Council. Budgetary changes
The City of Rialto, California 378 Annual Budget FY 2022-23
Budgetary and Debt Management Practices
between funds require City Council approval and all increases in appropriations must be
accompanied by a funding source.
REVENUES
Revenue Projections are essential to preparing a credible budget proposal and are the basis
for expenditures. Revenue projections are determined using historical trends along with
projections based on new development, upcoming changes in population and the economic
condition of the area.
CAPITAL IMPROVEMENT PROGRAM
The Capital Improvement Program (CIP) is a five-year report documenting both expenditures
and funding sources related to capital projects. Most projects are funded by grants or restricted
sources. Each year the five-year plan is reviewed. Projects may change or be re-prioritized
due to a variety of factors, including increasing construction costs or changing priorities.
Capital projects are included in each Fund’s operating budget. For instance, a capital
improvement project related to the Wastewater Plant can be found in the Wastewater
Enterprise Fund operating budget.
COST ALLOCATION
A Cost Allocation Plan (CAP) is a tool used for financial and budgetary decision making. The
CAP is used to identify indirect costs incurred by the City in administering and providing support
services to special projects, funds, and contracts. The City of Rialto uses the CAP to determine
the level of costs charged to other funds to reimburse the General Fund for indirect costs
incurred.
When allocating the CAP to special projects, the City of Rialto refers to the Circular published
by the Federal Government’s Office of Management and Budget (OMB) A-87 Cost Allocation
Plan for guidance. This Circular describes five different methods for allocating costs and
establishes the principles and standards for determining costs applicable to Federal funded
grant projects.
The double step-down method, chosen by the City, is the most accurate and equitable method
described in this Circular. The double step-down method derives its name since it utilizes two
steps or iterations to finalize its conclusions.
In the first step, Central Services Departments, such as the City Council, City Administrator,
City Clerk, City Attorney, City Treasurer, Human Resources, Finance, Non-Departmental and
Depreciation, allocate indirect costs with no restrictions to both Central Services Departments
and Operating Departments. The second step, known as the ‘close out’ step, allocates indirect
The City of Rialto, California 379 Annual Budget FY 2022-23
Budgetary and Debt Management Practices
costs from the Central Services Departments to Central Services Departments below them on
a hierarchical list and to the Operating Departments. Once the ‘close out’ step has been
completed, all Central Services costs have been passed to Operating Departments.
These indirect costs are called overhead or Administrative and General expenses.
DEBT MANAGEMENT
The City policy is to maintain fiscal responsibility in long term debt. To secure General Fund
long-term financing a feasibility analysis would be prepared to assess the impact of debt
service on current and future operations. This would include an analysis on the reliability of
existing revenues to support new debt service.
When seeking debt financing, the City may utilize competitive bids or negotiated financing after
considering market volatility, the use of an unusual or complex financing, or security structures.
The City currently seeks the highest investment grade ratings available on any direct debt by
pursuing credit enhancements, such as, letters of credit or insurance when necessary or
applicable for marketing purposes, availability, and cost-effectiveness.
The City annually monitors all forms of debt in conjunction with the budget process. This
ensures compliance with bond covenants and ensures adherence to Federal arbitrage
regulations.
The City maintains good communications with all bond rating agencies regarding its financial
condition through full disclosure of its financial reports.
The City of Rialto, California 380 Annual Budget FY 2022-23
Fund Descriptions
GOVERNMENTAL FUND TYPES
GENERAL FUND
Fund 010: General Fund - This is the general operating fund of the City. All general tax receipts and fee revenue not allocated
by law, Council policy or contractual agreement to other funds are accounted for in the General Fund. General Fund
expenditures include operations traditionally associated with activities that are not required to be accounted for or paid by
another fund.
SPECIAL REVENUE FUNDS
Special Revenue Funds account for revenues derived from specific sources that are required by law or administrative
regulation to be accounted for in a separate fund. Funds included are:
Fund 200-201: Measure I Funds – To account for revenues and expenditures of money received from San Bernardino
Associated Government (SANBAG) of a voter approved sales tax override allocated to cities within the County on a population
basis. These funds are used for maintenance and construction of City streets.
Fund 202-203: Gas Tax Fund – To account for revenues and expenditures of money received from the State Gas Tax
allocation. These funds are used for maintenance and construction of City streets.
Fund 204: Transportation Development Act Fund – To account for revenues received under the Transportation Development
Act. These funds are used for improvements to City streets.
Fund 205: Fire Grant Fund – To account for monies received and expended by the Fire Department for various Grants.
Fund 207: Traffic Safety Prop.1B Fund – Accounts for revenues received under the Traffic Safety Proposition 1B. These
funds are used for improvements to City streets.
Fund 209: Fire Ground Emergency Transportation Fund – To account for Ground Emergency Medical Transportation revenues
and expenditures used to support the Fire Department Emergency Medical Services program capital needs.
Fund 210: Park Development Fund – To account for development fees collected and used for the acquisition of parklands and
the construction of new and expansions of park facilities.
Fund 211: PEG Fund – To account for the Public, Educational, or Governmental access franchise fee activity.
Fund 212: Waste Management Fund – To account for monies received and expended by the City to meet the State mandate
to reduce solid waste generated within the City.
Fund 213: Local Law Enforcement Block Grant – To account for monies received and expended by the City as a participant
in the Federal Local Law Enforcement Block Grant program.
Fund 214: Citizens Option for Public Safety – To account for revenues and expenditures associated with the City’s front line
municipal police services and to include juvenile justice programs. The revenue source for this fund is a special allocation of
grant monies from the State of California in accordance with AB3229 and AB1913.
Fund 216: Asset Forfeiture Set Aside Fund – 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 to be forfeited by the courts.
Fund 217: Fire Development Fund – To account for development fees collected and used to acquire fire safety equipment
and build new facilities.
Fund 218: Police Development Fund – To account for development fees collected and used for police equipment facilities and
the hiring and training of new police officers needed to serve new development.
The City of Rialto, California 381 Annual Budget FY 2022-23
Fund Descriptions
Fund 219: Asset Forfeiture Fund – To account for the revenues and expenditures associated with law enforcement drug and
gang prevention. Revenues are derived from the sale of assets seized by law enforcement.
Fund 220: Open Space Development Fund – To account for development fees collected and used for the acquisition of land
and the turfing of new parks to provide open space for the City.
Fund 221: Office of Traffic Safety Fund – Accounts for revenues received under the office of traffic safety. These funds are
used to reduce the number of fatal, injury, and DUI related collisions occurring in the community.
Fund 222: Transportation Enhancement Fund – To account for monies received and expended by the City as a participant in
federal Transportation Enhancement Grants for City infrastructure and capital improvements.
Fund 223: Major Grant Capital Fund – To account for monies received and expended by the City as a participant in Federal
and State and other local grants for City infrastructure and capital improvements.
Fund 224,225,490: Street Lighting and Landscape Maintenance Funds – To account for the revenues and expenditures
associated with the maintenance of City-owned street lights, parkways and medians. Benefiting property owners are assessed
their proportional share of costs for maintaining these facilities, parkways, and medians.
Fund 226: South Coast Air Quality Management District (SCAQMD) Fund – To account for the revenues and expenditures
associated with the City’s employee trip reduction (ride share) plan and incentive program. The revenue source for this fund
is a special allocation of motor vehicle registration fees in accordance with AB 2766.
Fund 230: Drainage Development Fund – To account for development fees collected and used for the installation of storm
drains and flood control facilities.
Fund 233: Neighborhood Stabilization Program – To account for monies received and expended by the City as a participant
in the Housing and Economic Recovery Act of 2008.
Fund 234: Community Development Block Grant Fund – To account for monies received and expended by the City as a
participant in the Federal Community Development Block Grant Housing Program.
Fund 236: Rialto Housing Authority Fund – To account for various housing programs, which include, acquisitions of residential
properties, rehabilitations, management of residential units, and exercise of condemnation powers. In addition, the Authority
serves as the Housing Successor Fund.
Fund 239:Neighborhood Stabilization Program 3 Fund – To account for monies received by the City as 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).
Fund 241:Neighborhood Stabilization Program Income – To account for monies received and expended by the City as a
participant in the Housing and Economic Recovery Act of 2008.
Fund 244:Neighborhood Stabilization Program 3 Program Income – To account for monies received by the City as 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).
Fund 245: PERS Property Tax Fund – To account for a voter approved property tax levy used to pay the City’s employee
retirement costs.
Fund 246: Development Services Housing - To account for City of Rialto's housing improvement or ownership programs for
low to moderate income households. The funds may include grants or funding resources received from other government
agencies to implement such programs.
Fund 247: Police Grant Fund - To account for monies received and expended by the Police Department for various Grants.
Fund 250: Traffic Development Fund – Accounts for development fees collected and used for street and traffic control
improvements.
Fund 255: Street Median Development Fund – Accounts for development fees collected and used for street median
improvements.
The City of Rialto, California 382 Annual Budget FY 2022-23
Fund Descriptions
Fund 270: General Facilities Development Fund – To account for development fees collected and used for general municipal
buildings and equipment needed to serve new development within the City.
Fund 275: Library Facilities Development Fund – To account for development fees collected and used for acquisition,
expansion and construction of library facilities.
Fund 282: Business Improvement District Fund – To account for the collection of specialty property assessment taxes in the
downtown business improvement district. The use of these funds is managed by the Downtown Rialto Business Improvement
District Association (BIDA).
DEBT SERVICE FUNDS
Debt Service Funds account for the payment of principal and interest on general long-term debt of the City. Funds included
are:
Fund 520: Non Profit Public Building Authority – To accumulate funds for the payment of principal and interest on the 1997
Refunding Certificates of Participation.
Fund 821: OPEB Trust - To account for the activities of the City’s plan for post-retirement medical benefits.
Fund 870: Community Facilities District 87-1 Fund – To account for the City’s fiduciary capacity as custodian for the collection
of special taxes for the CFD 87-1 and the retirement of limited tax obligation bonds.
Fund 871: CFD 2006-1 Elm Park Fund – The City acts as a custodian for collection of special taxes for the Community Facility
District 2006-1. The special tax is used for retirement of limited obligation bonds. The City acts in a fiduciary capacity as
custodian for any monies available in this fund.
Fund 872: CFD 2016-1 Public Services Fund – The special tax is used to recover the cost of new residential development.
CAPITAL PROJECTS FUNDS
Capital Projects Funds are used to account for the acquisition or construction of major capital facilities. Capital project
appropriations are for the life of the project. Funds included are:
Fund 300: Capital Projects Fund (Public Works) - This fund is used to account for grant and other one-time income received
to fund expenditures related to city infrastructure and development improvements.
Fund 301: Fair Share Agreement Fund – Accounts for income received to fund expenditures related to City infrastructure and
development improvements.
Fund 302: 2005 TABS – 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.
Fund 303: 2008 TABS – To account for 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.
PROPRIETARY FUND TYPES
ENTERPRISE FUNDS
Enterprise Funds account for City operations that are financed and operated in a manner similar to private business
enterprises where the costs of providing goods or services to the general public are financed primarily through user charges.
Funds included are:
Fund 610: Airport Fund – 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.
The City of Rialto, California 383 Annual Budget FY 2022-23
Fund Descriptions
Fund 630: Cemetery Fund – All activities necessary to provide the operations and maintenance of the City’s cemetery are
accounted for in this fund, including administration, operations, maintenance, capital improvements and depreciation.
Fund 631: Cemetery Endowment Fund – All endowment funds collected to provide the future operations and maintenance of
the City’s cemetery are accounted for in this fund.
Fund 660: Wastewater Fund – All activities necessary to provide wastewater services and sewage treatment to the residents
of the City are accounted for in this fund, including operations, maintenance, capital improvements and depreciation.
Fund 670: Water Fund – All activities necessary to provide for the operations of the City’s water utility are accounted for in
this fund, including administration, operations, maintenance, capital improvements and depreciation.
Fund 680:Utility Services Fund – All activities necessary to provide for the remaining City operations of water and wastewater
activities not included to the Concession Agreement are accounted for in this fund, including administration, operations,
maintenance, capital improvements and depreciation.
INTERNAL SERVICE FUNDS
Internal Service Funds account for goods and services provided by one City department to other City departments or agencies.
Funds included are:
Fund 690: Fleet Management Fund – Accounts for the maintenance of the vehicular fleet and equipment utilized by all
departments within the City.
Fund 720: Workers’ Compensation Fund – Accounts for the City’s self-insured workers’ compensation claims program.
Fund 730: General Liability Fund – Accounts for the City’s self-insured general liability program.
Fund 770: Building Maintenance Fund – Provides general maintenance for City owned buildings including historical landmarks,
while maintaining the telephone and voice mail systems of these buildings and specialty lights located in the downtown area.
Fund 780: Management Information System Fund – Accounts for the City’s information technology including hardware,
software and related infrastructure within the City.
AGENCY FUNDS
Fiduciary Funds, comprised only of Agency Funds, are used to account for assets held by the City as an agent for other
governmental units, private organizations or individuals. Funds included are:
Fund 343: Redevelopment Successor Agency Fund – To account for the City’s fiduciary capacity during the dissolution
process and the wind down of the former Redevelopment Agency.
The City of Rialto, California 384 Annual Budget FY 2022-23
Glossary of Terms
The Rialto Budget Document contains a number of terms used in a manner unique to
public finance. These terms are included in the following glossary.
ACCOMPLISHMENT: Successful achievements of tasks performed by each department
of the City.
APPROPRIATION: An authorization by the City Council to make expenditures and to
incur obligations for a specific purpose. An appropriation is usually limited in amount as
to the time when it may be expended.
APPROPRIATION RESOLUTION: The official enactment by the City Council to establish
legal authority for City officials to obligate and expend resources.
ASSESSED VALUATION: A value that is established for real property for use as a basis
for levying property taxes.
ASSESSMENTS: Charges made to parties for actual services or benefits received.
AUDIT: A financial audit is a review of the accounting system and financial information to
determine how government funds were recorded, spent and whether expenditures were
in compliance with the legislative body’s appropriation.
BOND: A Municipal Bond is a written promise from a government to repay a sum of
money on a specific date at a specified interest rate. Bonds are most frequently used to
finance large capital projects and infrastructure improvements, such as buildings, streets,
and bridges.
BUDGET: A plan of financial operation listing an estimate of proposed appropriations and
the proposed means of financing them for a particular time period. The budget is
“proposed” until it has been approved by the City Council at which time it is “adopted”.
BUDGET ADJUSTMENT: A procedure to revise a budget appropriation.
BUDGET CALENDAR: The financial plan report, reviewed and approved by the City
Administrator.
BUDGET MEMO: The opening section of the budget which provides the City Council and
the public with a general summary of the most important aspects of the budget and
changes from the previous fiscal year.
CAPITAL IMPROVEMENT PROGRAM:
The program responsible for the maintenance of and the construction of public facilities,
infrastructures and assets as need demands.
The City of Rialto, California 385 Annual Budget FY 2022-23
Glossary of Terms
CONTINGENCIES: Funds set aside by the City for emergencies and economic
uncertainties.
DEBT SERVICE: The City’s obligation to pay the principal and interest of all bonds and
other debt instruments according to a predetermined payment schedule.
DEPARTMENT: A major administrative function of the City which indicates overall
management responsibility for an operation or a group of related operations within a
functional area.
DISBURSEMENT: Payment for goods and services in cash or by check.
ENCUMBRANCE: The commitment of appropriated funds to purchase goods which have
not yet been received, or services that have yet to be rendered.
ENDOWMENT: The cemetery endowment is designed to ensure that income will always
be available for the future and continued maintenance and upkeep of the cemetery, even
when all the interment spaces are sold.
EXPENDITURE/EXPENSE: The term, expenditure, refers to the outflow of funds paid or
to be paid for an asset obtained or goods and services obtained regardless of when the
expenditure is actually paid. This term applies to Governmental Funds. The term expense
is used for Enterprise and Internal Service Funds. Encumbrances are to reserve funds to
be expended; they are not expenditures.
FINANCIAL PLAN: A parent document for the budget which establishes management
policies, goals and objectives for all programs within the government.
FISCAL YEAR: The beginning and ending period for recording financial transactions. The
City of Rialto has specified July 1 to June 30 as its fiscal year.
FIXED ASSETS: Assets of long-term character such as land, buildings, machinery,
furniture and other equipment.
FUNCTION: A group of related programs crossing organization (departmental)
boundaries and aimed at accomplishing a broad goal or a major service.
FUND: An accounting entity that records all financial transactions for specific activities or
government functions. Eight commonly used funds in public accounting are: general fund,
special revenue funds, capital project funds, agency funds, enterprise funds, and internal
service funds.
FUND BALANCE: Fund balance is the excess of assets over liabilities and is therefore
also known as surplus funds. This term applies to governmental funds only.
GOAL: A statement of broad direction, purpose or intent.
The City of Rialto, California 386 Annual Budget FY 2022-23
Glossary of Terms
GRANT: Contributions of gifts of cash or other assets from another governmental entity
to be used or expended for a specific purpose, activity, or facility. An example is the
Community Development Block Grant allocated by the Federal Government.
INVESTMENT INCOME: Revenue received as interest from investment of funds not
currently required to maintain current operation.
LINE-ITEM BUDGET: A budget that lists each expenditure category (salary, materials,
telephone service, travel, etc.) separately, along with the dollar amount budgeted for each
specified category. Line item budgets are produced and used internally for budgetary
control purposes only.
OPERATING BUDGET: The portion of the budget that pertains to daily operations
providing basic governmental services. The operating budget contains appropriations for
such expenditures as personnel, supplies, materials, and capital assets required to
maintain service levels.
PROGRAM: Group activities, operations, or organizational units directed to attaining
specific purposes or objectives.
PROJECTS: A specific activity, service, or objective within a program.
REDEVELOPMENT SUCCESSOR AGENCY: The Redevelopment Successor Agency
was formed to account for the City’s fiduciary capacity during the dissolution process and
the wind down of the former Redevelopment Agency.
RESERVE: An account used to indicate that a portion of a fund’s balance is legally
restricted for a specific purpose and is, therefore, not available for general appropriation.
RETAINED EARNINGS: The accumulated earnings of an Enterprise or Internal Service
Fund which have been retained in the fund and which are not reserved for any specific
purpose.
REVENUE: Funds that the government receives as income such as tax payments, fees
from specific services, receipts from other governments, fines, forfeitures, grants, shared
revenues, and interest income.
RIALTO UTILITY AUTHORITY: The Rialto Utility Authority was formed to provide for the
lease, ownership, operation, maintenance, construction and financing of the Water and
Wastewater Utility systems and any other utility system or service.
RISK MANAGEMENT: An organized attempt to protect a government’s assets against
accidental loss in the most economical manner.
The City of Rialto, California 387 Annual Budget FY 2022-23
Glossary of Terms
SUBVENTIONS: That portion of revenues collected by other government agencies on
behalf of the City.
TRANSIENT OCCUPANCY TAX: A city tax on hotel room rentals often called the “Bed
Tax”.
UTILITY USERS TAX: The utility users tax was originally passed by majority vote on
June 3, 2003 and reaffirmed by voters on November 6, 2007 and on March 5, 2013 for
another five years. This tax will sunset in June 30, 2018. The tax is imposed on all utilities
(i.e. electric, gas, water, sewer, cable, and cell phone) at 8%. The revenues are used to
assist the City in improving public safety and general governmental services to the
community.
WORKING CAPITAL: Working Capital comprises the total net current assets of the City
minus its current liabilities. Current assets are cash and assets that can be converted to
cash within one year or a normal operating cycle; current liabilities are monies owed that
are due within one year. Working Capital is simply the amount of money that the City has
available for use.
The City of Rialto, California 388 Annual Budget FY 2022-23
DocuSign Envelope ID: 74D7C942-2115-40C5-B9F9-8853700CCE94
1 RESOLUTION NO.7888
2
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
3 RIALTO, CALIFORNIA, APPROVING AND ADOPTING THE
ANNUAL APPROPRIATIONS LIMIT FOR FISCAL YEAR 2022 -
4 2023
5
6 WHEREAS, the State Constitution places various limitations on the appropriations of state
7 and local governments; and
8 WHEREAS, the Appropriations Limit for the City of Rialto for Fiscal Year 2022-2023 has
9 been calculated using the percentage change in per capita personal income and the county’s annual
10 population percent change, which is in accordance with the provisions of the State Constitution; and
11 WHEREAS, the information necessary for making these calculations is available in the City’s
12 Finance Department; and
13 WHEREAS, the City of Rialto has complied with all the provisions of the State Constitution
14 in determining the Appropriations Limit for Fiscal Year 2022-2023.
15 NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF RIALTO DOES
16 HEREBY FIND, DETERMINE, AND RESOLVE AS FOLLOWS:
17 Section 1: That the maximum limit for 2022-2023 fiscal year’s appropriations from
18 ‘Proceeds of Taxes” shall be $97,399,292 and actual appropriations from ‘Proceeds of Taxes”
19 submitted in Fiscal Year 2022-2023 for the City of Rialto shall be $97,399,292 based on calculations
20 identified on Attachment A included herewith and incorporated herein.
21 Section 2: The City of Rialto reserves the right to recalculate said limitation at a future
22 time.
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The City of Rialto, California 389 Annual Budget FY 2022-23
DocuSign Envelope ID: 74D7C942-2115-40C5-B9F9-8853700CCE94
1 PASSED, APPROVED, AND ADOPTED this 26th day of May, 2022.
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_______________________________
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DEBORAH ROBERTSON, Mayor
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ATTEST:
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11 ______________________________
12 BARBARA McGEE, City Clerk
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15 APPROVED AS TO FORM:
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______________________________
18
ERIC VAIL, City Attorney
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The City of Rialto, California 390 Annual Budget FY 2022-23
DocuSign Envelope ID: 74D7C942-2115-40C5-B9F9-8853700CCE94
1 STATE OF CALIFORNIA )
COUNTY OF SAN BERNARDINO ) ss
)
2 CITY OF RIALTO
3
4 I, Barbara McGee, City Clerk of the City of Rialto, do hereby certify that the foregoing
5 Resolution No.7888 was duly passed and adopted at a regular meeting of the City Council of the City
6 of Rialto held on the 26th day of May, 2022.
7 Upon motion of Mayor Pro Tem Scott, seconded by Council Member Carrizales, the foregoing
8 Resolution No.7888 was duly passed and adopted.
9 Vote on the motion:
10 AYES: Mayor Robertson, Mayor Pro Tem Scott, Council Members Trujillo and Carrizales
11 NOES: None
12 ABSENT: Council Member Perez
13 IN WITNESS WHEREOF, I have hereunto set my hand and the Official Seal of the City of
14 Rialto this 27th day of May, 2022.
15
16 ____________________________________
17 BARBARA McGEE, CITY CLERK
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The City of Rialto, California 391 Annual Budget FY 2022-23
DocuSign Envelope ID: 74D7C942-2115-40C5-B9F9-8853700CCE94
1 RESOLUTION NO.7887
2
3 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
RIALTO, CALIFORNIA, ADOPTING THE FISCAL YEAR 2022-
4 2023 BUDGET
5
6 WHEREAS, the proposed budget for Fiscal Year 2022-2023 of the City of Rialto has been
7 prepared by the City Manager, Department Heads, and other City personnel, and has been submitted to
8 the City Council;
9 WHEREAS, the proposed budget for Fiscal Year 2022-2023 was presented for the City
10 Council’s consideration and adoption at a duly noticed Public Hearing held on May 26, 2022; and
11 WHEREAS, the City Council has examined the proposed budget for Fiscal Year 2022-2023,
12 and considered all written and verbal public comments, and after due deliberations and consideration,
13 made any such amendments in the preliminary budget as it considered desirable; and
14 WHEREAS, the City Council desires to adopt the budget for Fiscal Year 2022-2023 as
15 submitted herewith.
16 NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF RIALTO DOES
17 HEREBY FIND, DETERMINE, AND RESOLVE AS FOLLOWS:
18 Section 1: The budget for the City of Rialto for the Fiscal Year 2022-2023, hereinafter the
19 “FY 22-23 Budget,” attached hereto as “Attachment A” and made a part hereof is hereby approved
20 effective July 1, 2022.
21 Section 2: The specific appropriations for each fund and each operating department are
22 hereby made as set forth in the FY 22-23 Budget, which is incorporated herein by this reference.
23 Section 3: The Director of Finance is authorized and shall carry forward open purchase
24 orders, and unencumbered balances of appropriations not yet expended as continuing appropriations,
25 from Fiscal Year 2021 – 2022 to Fiscal Year 2022 – 2023, with the approval of the City Manager.
26 Section 4: The City Manager is hereby authorized to pay any final and non-contested
27 demands of the State of California payable by the City in Fiscal Year 2021 – 2022 and Fiscal Year 2022
28 – 2023 pursuant to Section 1.85 of Division 24 of the California Health and Safety Code, as amended,
The City of Rialto, California 392 - Annual Budget FY 2022-23
DocuSign Envelope ID: 74D7C942-2115-40C5-B9F9-8853700CCE94
1 and such demand shall constitute an approved amendment to the City budget without further action by
2 the City Council.
3 Section 5: The Director of Finance is hereby authorized to approve interfund transfers or
4 transfers from fund balance to operating activity accounts for any fund as identified in the FY 22-23
5 Budget as may be required from time to time.
6 Section 6: The Director of Finance is authorized with the approval of the City Manager, at
7 the end of Fiscal Year 2021 – 2022 through the closing of the accounting records for the fiscal year, to
8 make and record appropriate interfund transfers and fund balance transfers to appropriation accounts as
9 required to properly account for and balance activity accounts, programs, and funds, prior to the
10 completion of the fiscal year audit.
11 Section 7: City departments may not exceed their appropriations by character of expense,
12 with character of expense being defined as personnel services, services and supplies, capital outlay, debt
13 service and transfers, without the consent of the City Manager; and
14 Section 8: The City Manager may transfer appropriations, between departments and within
15 their respective funds, as long as those appropriations do not exceed their fund total unless approved by
16 the City Council.
17 Section 9: The City Manager is authorized to make changes to the adopted FY 22-23 Budget
18 only to accommodate actual fund balance as determined at fiscal year end and any technical balancing
19 adjustments to appropriations, revenue, and available reserves.
20 Section 10: Interfund borrowings arising from deficit spending in any fund shall require City
21 Council action to provide for appropriate repayment terms and conditions.
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The City of Rialto, California 393 Annual Budget FY 2022-23
DocuSign Envelope ID: 74D7C942-2115-40C5-B9F9-8853700CCE94
1 PASSED, APPROVED, AND ADOPTED this 26th day of May, 2022.
2
3
_______________________________
4 DEBORAH ROBERTSON, Mayor
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6
ATTEST:
7
8
9 ______________________________
10 BARBARA A. McGEE, City Clerk
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13 APPROVED AS TO FORM:
14
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16 _____________________________
ERIC VAIL, City Attorney
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The City of Rialto, California 394 Annual Budget FY 2022-23
DocuSign Envelope ID: 74D7C942-2115-40C5-B9F9-8853700CCE94
1 STATE OF CALIFORNIA )
COUNTY OF SAN BERNARDINO ) ss
)
2 CITY OF RIALTO
3
4 I, Barbara McGee, City Clerk of the City of Rialto, do hereby certify that the foregoing
5 Resolution No.7887 was duly passed and adopted at a regular meeting of the City Council of the City of
6 Rialto held on the 26th day of May, 2022.
7 Upon motion of Mayor Pro Tem Scott, seconded by Council Member Carrizales, the foregoing
8 Resolution No.7887 was duly passed and adopted.
9 Vote on the motion:
10 AYES: Mayor Robertson, Mayor Pro Tem Scott, Council Members Trujillo and Carrizales
11 NOES: None
12 ABSENT: Council Member Perez
13 IN WITNESS WHEREOF, I have hereunto set my hand and the Official Seal of the City of
14 Rialto this 27th day of May, 2022.
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17 BARBARA A. McGEE, CITY CLERK
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The City of Rialto, California 395 Annual Budget FY 2022-23
DocuSign Envelope ID: 74D7C942-2115-40C5-B9F9-8853700CCE94
1 RESOLUTION NO.7889
2
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
3 RIALTO, CALIFORNIA, APPROVING AND ADOPTING THE
REVISED ANNUAL APPROPRIATIONS LIMIT FOR FISCAL
4 YEAR 2021-2022
5
6 WHEREAS, the State Constitution places various limitations on the appropriations of state
7 and local governments; and
8 WHEREAS, the Appropriations Limit for the City of Rialto for Fiscal Year 2021-2022 has
9 been revised using the percentage change in per capita personal income and the highest of the city or
10 county’s annual population percent change, which is in accordance with the provisions of the State
11 Constitution; and
12 WHEREAS, the information necessary for making these calculations is available in the City’s
13 Finance Department; and
14 WHEREAS, the City of Rialto has complied with all the provisions of the State Constitution
15 in determining the Revised Appropriations Limit for Fiscal Year 2021-2022.
16 NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF RIALTO DOES
17 HEREBY FIND, DETERMINE, AND RESOLVE AS FOLLOWS:
18 Section 1: That the revised maximum limit for 2021-2022 fiscal year’s appropriations from
19 “Proceeds of Taxes” shall be $90,435,261 and will be utilized as the Base Year Appropriations from
20 “Proceeds of Taxes for fiscal year 2022-2023.
21 Section 2: The City of Rialto reserves the right to recalculate said limitation at a future
22 time.
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The City of Rialto, California 396 Annual Budget FY 2022-23
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FY2022-23 Final Budget
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