Fiscal Year 2017/2018 Budget

Measure I

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

Revenues by Category Actual Actual Revised Projected
Use of Money & Property 2014/15 2015/16 Budget Budget
Tax Revenue 2016/17
Charges for Current Services 3,868 3,346 2017/2018
Other Agencies / Revenue - - 1,300
Transfers In - - - 4,200
- - - -
Total Revenues - - - -
- -
3,868 3,346 -
1,300
4,200

Expenditures by Category Actual Actual Revised Projected
Personnel 2014/15 2015/16 Budget Budget
Services & Supplies 2016/17
Capital 26 - 2017/2018
Debt Service - - -
Others 19,737 - -
208,033 - 306,997 -
Total Expenditures - - - -
- - -
Net Income/(Loss) 19,737 -
208,059 306,997
Personnel -

(204,191) (16,391) (305,697) 4,200

----

140

Measure I Fund (2010-2040)

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

Revenues by Category Actual Actual Revised Projected
Use of Money & Property 2014/15 2015/16 Budget Budget
Tax Revenue 2016/17
Charges for Current Services 27,364 41,213 2017/2018
Other Agencies / Revenue 1,614,738 1,697,843 17,000
Transfers In 1,750,000 63,000
- - 1,860,000
Total Revenues - - -
- - 839,687 -
-
1,642,102 1,739,057 - -

2,606,687 1,923,000

Expenditures by Category Actual Actual Revised Projected
Personnel 2014/15 2015/16 Budget Budget
Services & Supplies 2016/17
Capital 280 307 2017/2018
Debt Service 200 - -
Others 2,318,806 - -
1,241,250 7,035,996 400,000
Total Expenditures - - - 1,513,000
- - -
Net Income/(Loss) -
2,319,286 1,241,556 7,035,996 -
Personnel
1,913,000

(677,184) 497,500 (4,429,309) 10,000

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141

Gas Tax

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

Revenues by Category Actual Actual Revised Projected
Use of Money & Property 2014/15 2015/16 Budget Budget
Tax Revenue 2016/17
Charges for Current Services 14,806 8,480 2017/2018
Other Agencies / Revenue - - 8,000
Transfers In - - - 2,800
- -
Total Revenues 2,810,273 2,107,957 -
- - 2,089,918
- 2,373,830
2,825,079 2,116,436 -
2,097,918
2,376,630

Expenditures by Category Actual Actual Revised Projected
Personnel 2014/15 2015/16 Budget Budget
Services & Supplies 2016/17
Capital 2,169 (334) 2017/2018
Debt Service 15,630 12,676 -
Others 1,377,963 1,074,447 22,000 -
2,166,251 30,000
Total Expenditures - - 705,015
1,470,863 2,739,427 -
Net Income/(Loss) 1,330,490 -
2,866,624 3,826,216 1,570,815
Personnel 3,518,741
2,305,830

(41,545) (1,709,779) (1,420,823) 70,800

----

142

Transportation Development Fund

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

Revenues by Category Actual Actual Revised Projected
Use of Money & Property 2014/15 2015/16 Budget Budget
Tax Revenue 2016/17
Charges for Current Services - - 2017/2018
Other Agencies / Revenue - - -
Transfers In - - - -
316,173 0 - -
Total Revenues - - 330,000 -
- -
316,173 0 -
330,000
-

Expenditures by Category Actual Actual Revised Projected
Personnel 2014/15 2015/16 Budget Budget
Services & Supplies 2016/17
Capital - - 2017/2018
Debt Service - - -
Others 317,082 13,827 - -
- - - -
Total Expenditures - - - -
- -
Net Income/(Loss) 317,082 13,827 -
-
Personnel -

(909) (13,827) 330,000 -

----

143

Traffic Safety Prop. 1B (State Bonds)

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

Revenues by Category Actual Actual Revised Projected
Use of Money & Property 2014/15 2015/16 Budget Budget
Tax Revenue 2016/17
Charges for Current Services 1 2 2017/2018
Other Agencies / Revenue - - -
Transfers In - - - -
- - - -
Total Revenues - - - -
- -
1 2 -
-
-

Expenditures by Category Actual Actual Revised Projected
Personnel 2014/15 2015/16 Budget Budget
Services & Supplies 2016/17
Capital - - 2017/2018
Debt Service - - -
Others - - - -
- - - -
Total Expenditures - - - -
- -
Net Income/(Loss) - - -
-
Personnel -

12 - -

----

144

Fire Ground Emergency Transportation

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

FIRE - Ground Emergency Transportation Fund 209

Revenues by Category Actual Actual Revised Projected
Use of Money & Property 2014/15 2015/16 Budget Budget
Tax Revenue 2016/17
Charges for Current Services - - 2017/2018
Other Agencies / Revenue - - -
Transfers In - - - -
429,435 384,907 - -
- - 1,740,197 -
- 150,000
Total Revenues 429,435 384,907 -
1,740,197
150,000

Expenditures by Category Actual Actual Revised Projected
Personnel 2014/15 2015/16 Budget Budget
Services & Supplies 2016/17
Capital - - 2017/2018
Debt Service - - -
Others - 620,633 80,533 -
- - 439,584 -
Total Expenditures - - -
- -
Net Income/(Loss) - 620,633 - 325,000

Personnel 520,117 325,000

429,435 (235,726) 1,220,080 (175,000)

----

145

Park Development Fund

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

Revenues by Category Actual Actual Revised Projected
Use of Money & Property 2014/15 2015/16 Budget Budget
Tax Revenue 2016/17
Charges for Current Services 4,706 7,816 2017/2018
Other Agencies / Revenue - - 3,400
Transfers In - 10,400
32,948 5,753 -
Total Revenues - - 435,000
- - - 582,000
- -
37,654 13,569 -
438,400
592,400

Expenditures by Category Actual Actual Revised Projected
Personnel 2014/15 2015/16 Budget Budget
Services & Supplies 2016/17
Capital - - 2017/2018
Debt Service - - -
Others - - - -
- - 804,977 -
Total Expenditures - - - -
- -
Net Income/(Loss) - - -
804,977
Personnel -

37,654 13,569 (366,577) 592,400

----

146

PEG Fund

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

Revenues by Category Actual Actual Revised Projected
Use of Money & Property 2014/15 2015/16 Budget Budget
Tax Revenue 2016/17
Charges for Current Services 515 3,986 2017/2018
Other Agencies / Revenue - - 1,900
Transfers In - - - 5,200
- -
Total Revenues 115,513 107,688 -
- - 100,000
- 100,000
116,028 111,674 -
101,900
105,200

Expenditures by Category Actual Actual Revised Projected
Personnel 2014/15 2015/16 Budget Budget
Services & Supplies 2016/17
Capital - - 2017/2018
Debt Service 5,012 - -
Others 52,289 25,424 - -
- 288,287 -
Total Expenditures - - - 170,400
- - -
Net Income/(Loss) 25,424 -
57,301 288,287
Personnel 170,400

58,727 86,251 (186,387) (65,200)

----

147

Local Law Enforcement Grant

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

Revenues by Category Actual Actual Revised Projected
Use of Money & Property 2014/15 2015/16 Budget Budget
Tax Revenue 2016/17
Charges for Current Services 424 246 2017/2018
Other Agencies / Revenue - - -
Transfers In - - - -
- -
Total Revenues 38,572 33,307 32,213 -
- - - -
-
38,996 33,553 32,213
-

Expenditures by Category Actual Actual Revised Projected
Personnel 2014/15 2015/16 Budget Budget
Services & Supplies 2016/17
Capital - - 2017/2018
Debt Service 22,811 66,577 -
Others 36,723 3,366 -
- 34,062 -
Total Expenditures - - -
- - - -
Net Income/(Loss) - -
22,811 103,300
Personnel 37,428 -

16,185 (69,747) (5,215) -

----

148

Citizens Opt. Public Safety

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

Revenues by Category Actual Actual Revised Projected
Use of Money & Property 2014/15 2015/16 Budget Budget
Tax Revenue 2016/17
Charges for Current Services 1,011 1,927 2017/2018
Other Agencies / Revenue - - 920
Transfers In - - - 2,800
- -
Total Revenues 144,031 209,693 -
- - 212,089 -
- -
145,042 211,620
213,009 2,800

Expenditures by Category Actual Actual Revised Projected
Personnel 2014/15 2015/16 Budget Budget
Services & Supplies 2016/17
Capital - - 2017/2018
Debt Service 81,889 138,175 -
Others 95,339 193,141 -
21,625 200,000 -
Total Expenditures - - -
- - - -
Net Income/(Loss) - -
177,228 159,800
Personnel 393,141 -

(32,186) 51,820 (180,132) 2,800

----

149

Asset Forfeiture Set Aside

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

Revenues by Category Actual Actual Revised Projected
Use of Money & Property 2014/15 2015/16 Budget Budget
Tax Revenue 2016/17
Charges for Current Services 87 589 2017/2018
Other Agencies / Revenue - - 70
Transfers In - - - 2,490
- -
Total Revenues 16,346 168,218 - -
- - - -
-
16,433 168,807 70
2,490

Expenditures by Category Actual Actual Revised Projected
Personnel 2014/15 2015/16 Budget Budget
Services & Supplies 2016/17
Capital - - 2017/2018
Debt Service 5,000 - -
Others - 10,000 -
- - 40,000
Total Expenditures - - -
- - -
Net Income/(Loss) - - -
5,000 -
Personnel 10,000
40,000

11,433 168,807 (9,930) (37,510)

----

150

Fire Development

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

Revenues by Category Actual Actual Revised Projected
Use of Money & Property 2014/15 2015/16 Budget Budget
Tax Revenue 2016/17
Charges for Current Services 1,992 4,808 2017/2018
Other Agencies / Revenue - - 2,200
Transfers In - 7,000
207,040 66,635 -
Total Revenues - - 2,333,000
- - - 298,000
- -
209,032 71,444 -
2,335,200
305,000

Expenditures by Category Actual Actual Revised Projected
Personnel 2014/15 2015/16 Budget Budget
Services & Supplies 2016/17
Capital - - 2017/2018
Debt Service - - -
Others 19,970 22,415 110,000 -
- - 700,000 -
Total Expenditures 1,260 1,260 -
- -
Net Income/(Loss) 21,230 23,675 1,260 1,260

Personnel 811,260 1,260

187,802 47,769 1,523,940 303,740

----

151

Police Development

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

Revenues by Category Actual Actual Revised Projected
Use of Money & Property 2014/15 2015/16 Budget Budget
Tax Revenue 2016/17
Charges for Current Services 4,428 8,254 2017/2018
Other Agencies / Revenue - - 3,600
Transfers In - 11,300
134,797 46,489 -
Total Revenues - - 275,000
- - - 289,000
- -
139,226 54,743 -
278,600
300,300

Expenditures by Category Actual Actual Revised Projected
Personnel 2014/15 2015/16 Budget Budget
Services & Supplies 2016/17
Capital - - 2017/2018
Debt Service 9 6 -
Others 19,925 1,418 - -
- - 444,314 -
Total Expenditures - - - -
- -
Net Income/(Loss) 19,934 1,425 -
444,314
Personnel -

119,292 53,318 (165,714) 300,300

----

152

Asset Forfeiture - Police

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

Revenues by Category Actual Actual Revised Projected
Use of Money & Property 2014/15 2015/16 Budget Budget
Tax Revenue 2016/17
Charges for Current Services 8,304 20,672 2017/2018
Other Agencies / Revenue - - 7,900
Transfers In - - - 37,900
- -
Total Revenues 1,016,971 1,457,196 - -
- - - -
-
1,025,275 1,477,868 7,900
37,900

Expenditures by Category Actual Actual Revised Projected
Personnel 2014/15 2015/16 Budget Budget
Services & Supplies 2016/17
Capital - - 2017/2018
Debt Service 157,891 213,273 -
Others 108,748 394,846 -
71,609 195,565 175,000
Total Expenditures - -
- - - -
Net Income/(Loss) - -
229,500 322,021 -
Personnel 590,411
175,000

795,775 1,155,846 (582,511) (137,100)

----

153

Open Space Development

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

Revenues by Category Actual Actual Revised Projected
Use of Money & Property 2014/15 2015/16 Budget Budget
Tax Revenue 2016/17
Charges for Current Services 10,205 11,260 2017/2018
Other Agencies / Revenue - - 4,600
Transfers In - 15,300
465,195 142,698 -
Total Revenues - - 350,000
- - - 269,000
- -
475,400 153,958 -
354,600
284,300

Expenditures by Category Actual Actual Revised Projected
Personnel 2014/15 2015/16 Budget Budget
Services & Supplies 2016/17
Capital - - 2017/2018
Debt Service - - -
Others 1,199,120 221,180 - -
- - 1,000,000 -
Total Expenditures - - - -
- -
Net Income/(Loss) 1,199,120 221,180 -
1,000,000
Personnel -

(723,720) (67,222) (645,400) 284,300

----

154

Rialto Traffic Safety Grant

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

Revenues by Category Actual Actual Revised Projected
Use of Money & Property 2014/15 2015/16 Budget Budget
Tax Revenue 2016/17
Charges for Current Services 923 1,984 2017/2018
Other Agencies / Revenue - - 800
Transfers In - -
Total Revenues 24,640 20,708 -
240,048 164,227 17,000 -
Expenditures by Category 344,116 -
Personnel - - -
Services & Supplies -
Capital 265,610 186,918 -
Debt Service 361,916
Others
Total Expenditures Actual Actual Revised Projected
2014/15 2015/16 Budget Budget
Net Income/(Loss) 2016/17
185,424 142,500 2017/2018
Personnel 5,009 65,058 172,665
- 22,568 149,442 -
- - 137,152 -
3,250 - -
- -
193,683 230,126 - -

459,259 -

71,927 (43,207) (97,343) -

----

155

Transportation Enhancement Activities Grant

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

Revenues by Category Actual Actual Revised Projected
2014/15 2015/16 Budget Budget
Use of Money & Property 2016/17
Tax Revenue - - 2017/2018
Charges for Current Services - - -
Other Agencies / Revenue - - - -
Transfers In 523,366 1,657,316 - -
- - 244,479 -
Total Revenues - -
523,366 1,657,316 -
244,479
-

Operating Expenditures by Category Actual Revised Projected
Actual 2015/16 Budget Budget
2014/15 2016/17
- 2017/2018
Personnel - - -
Services & Supplies - 64,630 - -
Capital 2,151,086 - 108,801 -
Debt Service - - - -
Others - - -
64,630 -
Total Expenditures 2,151,086 108,801
-

Net Income/(Loss) (1,627,720) 1,592,685 135,678 -

Personnel ----

156

Major Grant Projects

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

Revenues by Category Actual Actual Revised Projected
Use of Money & Property 2014/15 2015/16 Budget Budget
Tax Revenue 2016/17
Charges for Current Services - - 2017/2018
Other Agencies / Revenue - - -
Transfers In - - - -
Total Revenues 758,441 1,684,416 - -
- 209,453 8,671,119 -
Expenditures by Category - -
Personnel 758,441 1,893,869 1,200,000
Services & Supplies 8,671,119
Capital 1,200,000
Debt Service
Others Actual Actual Revised Projected
Total Expenditures 2014/15 2015/16 Budget Budget
2016/17
Net Income/(Loss) 397 234 2017/2018
- - -
Personnel - -
194,791 1,876,016 8,580,237 -
- - - 1,200,000
- - - -
-
195,188 1,876,250 8,580,237
1,200,000

563,253 17,620 90,882 -

----

157

Landscape & Lighting Maintenance District No. 2

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

Revenues by Category Actual Actual Revised Projected
Use of Money & Property 2014/15 2015/16 Budget Budget
Tax Revenue 2016/17
Charges for Current Services 3,782 5,796 2017/2018
Other Agencies / Revenue 338,367 404,165 2,100
Transfers In 520,000 6,300
Total Revenues 30,000 35,000 573,635
- - 50,000
Expenditures by Category - - 401,247 40,000
Personnel -
Services & Supplies 372,149 444,961 - -
Capital
Debt Service 973,347 619,935
Others
Total Expenditures Actual Actual Revised Projected
2014/15 2015/16 Budget Budget
Net Income/(Loss) 2016/17
151,569 157,707 2017/2018
Personnel 290,313 252,931 164,068
328,742 112,793
- - 501,247 506,088
- -
34,005 34,005 34,202 -
34,005 -
475,888 444,642 34,005
1,062,265
652,886

(103,739) 318 (88,918) (32,951)

1.30 1.10 1.30 0.95

158

Landscape Maintenance Assessment District No. 1

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

Revenues by Category Actual Actual Revised Projected
Use of Money & Property 2014/15 2015/16 Budget Budget
Tax Revenue 2016/17
Charges for Current Services 606 3,580 2017/2018
Other Agencies / Revenue 552,184 537,307 650
Transfers In 553,300 2,810
Total Revenues - - 552,900
- - -
Expenditures by Category 208,940 244,820 - -
Personnel - -
Services & Supplies 761,730 785,707 272,330
Capital 553,950
Debt Service 828,040
Others
Total Expenditures Actual Actual Revised Projected
2014/15 2015/16 Budget Budget
Net Income/(Loss) 2016/17
19,801 21,950 2017/2018
Personnel 599,177 622,626 22,614
751,323 21,492
- - 805,973
- - -
- - - -
- -
618,978 644,576 -
773,937
827,465

142,752 141,131 (219,987) 575

0.20 0.20 0.20 0.30

159

Street Lighting Assessment District

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

Revenues by Category Actual Actual Revised Projected
Use of Money & Property 2014/15 2015/16 Budget Budget
Tax Revenue 2016/17
Charges for Current Services 3,462 4,661 2017/2018
Other Agencies / Revenue 854,145 847,791 1,500
Transfers In 850,000 2,400
- - 850,425
Total Revenues - - -
- - 3,211,462 -
-
857,607 852,451 122,630 264,183

4,185,592 1,117,008

Expenditures by Category Actual Actual Revised Projected
Personnel 2014/15 2015/16 Budget Budget
Services & Supplies 2016/17
Capital 24,819 25,052 2017/2018
Debt Service 971,598 977,872 27,920
Others 996,845 28,114
- - 3,211,462 1,088,365
Total Expenditures - - 273,746
- - -
Net Income/(Loss) - -
996,417 1,002,924 -
Personnel 4,509,973
1,116,479

(138,811) (150,473) (324,381) 529

0.25 0.25 0.25 0.25

160

AB 2766 SCAQMD

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

Revenues by Category Actual Actual Revised Projected
Use of Money & Property 2014/15 2015/16 Budget Budget
Tax Revenue 2016/17
Charges for Current Services 1,127 2,406 2017/2018
Other Agencies / Revenue - - 1,100
Transfers In - - - 3,500
- -
Total Revenues 125,844 93,814 -
36,382 - 153,667
- 117,200
163,354 96,220 -
154,767
120,700

Expenditures by Category Actual Actual Revised Projected
Personnel 2014/15 2015/16 Budget Budget
Services & Supplies 2016/17
Capital 4,329 942 2017/2018
Debt Service 72,190 66,194 4,250
Others 70,510 -
4,852 - 94,183 71,080
Total Expenditures - -
4,527 - -
Net Income/(Loss) 6,292 6,190 -
71,663 6,190
Personnel 87,664 175,133
77,270

75,690 24,557 (20,366) 43,430

----

161

Drainage Development

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

Revenues by Category Actual Actual Revised Projected
Use of Money & Property 2014/15 2015/16 Budget Budget
Tax Revenue 2016/17
Charges for Current Services 83,107 59,568 2017/2018
Other Agencies / Revenue - - 45,300
Transfers In - 94,200
3,354,269 1,682,105 -
Total Revenues - - 4,590,000
- - - 3,476,000
- -
3,437,376 1,741,673 -
4,635,300
3,570,200

Expenditures by Category Actual Actual Revised Projected
Personnel 2014/15 2015/16 Budget Budget
Services & Supplies 2016/17
Capital 23 32 2017/2018
Debt Service 5,503,000 4,899 -
Others 6,716,484 20,054 -
403,214 16,542,683 220
Total Expenditures - -
- - - -
Net Income/(Loss) - -
5,906,237 6,721,415 -
Personnel 16,562,737
220

(2,468,860) (4,979,742) (11,927,437) 3,569,980

----

162

Neighborhood Stabilization Program

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

Revenues by Category Actual Actual Revised Projected
Use of Money & Property 2014/15 2015/16 Budget Budget
Tax Revenue 2016/17
Charges for Current Services - - 2017/2018
Other Agencies / Revenue - - -
Transfers In - - - -
Total Revenues - - - -
- - 581,490 -
Expenditures by Category - -
Personnel - - -
Services & Supplies 581,490
Capital -
Debt Service
Others Actual Actual Revised Projected
Total Expenditures 2014/15 2015/16 Budget Budget
2016/17
Net Income/(Loss) - - 2017/2018
- - -
Personnel - - - -
- - - -
- - - -
- -
- - -
-
-

- - 581,490 -

----

163

Community Development Block Grant

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

Revenues by Category Actual Actual Revised Projected
Use of Money & Property 2014/15 2015/16 Budget Budget
Tax Revenue 2016/17
Charges for Current Services - - 2017/2018
Other Agencies / Revenue - - -
Transfers In - - - -
2,756,677 714,185 - -
Total Revenues - - 4,636,793 -
- 1,573,885
2,756,677 714,185 -
4,636,793
1,573,885

Expenditures by Category Actual Actual Revised Projected
Personnel 2014/15 2015/16 Budget Budget
Services & Supplies 2016/17
Capital 10 71 2017/2018
Debt Service 178,780 204,543 -
Others 418,270 2,156,301 225,300 -
1,964,657 242,715 1,871,967 219,400
Total Expenditures 126,476 124,632 446,120 764,685
155,780 428,120
Net Income/(Loss) 2,688,194 2,728,261 161,680
2,699,167
Personnel 1,573,885

68,483 (2,014,076) 1,937,626 -

----

164

Neighborhood Stabilization Program 3

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

Revenues by Category Actual Actual Revised Projected
Use of Money & Property 2014/15 2015/16 Budget Budget
Tax Revenue 2016/17
Charges for Current Services - - 2017/2018
Other Agencies / Revenue - - -
Transfers In - - - -
Total Revenues - - - -
204,777 38,189 664,442 -
Expenditures by Category - -
Personnel 204,777 38,189 -
Services & Supplies 664,442
Capital -
Debt Service
Others Actual Actual Revised Projected
Total Expenditures 2014/15 2015/16 Budget Budget
2016/17
Net Income/(Loss) 6,132 1,141 2017/2018
9,471 3,701 -
Personnel 170,284 23,258 36,270 -
68,195 -
- - -
18,890 10,089 - -
59,301 -
204,777 38,189
163,766 -

(0) - 500,676 -

----

165

Neighborhood Stabilization Program Income

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

Revenues by Category Actual Actual Revised Projected
Use of Money & Property 2014/15 2015/16 Budget Budget
Tax Revenue 2016/17
Charges for Current Services - 1,826 2017/2018
Other Agencies / Revenue - - 800
Transfers In - - - 2,600
Total Revenues 103,075 - -
- 9,300 -
Expenditures by Category - 1,470,788 -
Personnel 103,075 - -
Services & Supplies 11,126
Capital 1,471,588 2,600
Debt Service
Others Actual Actual Revised Projected
Total Expenditures 2014/15 2015/16 Budget Budget
2016/17
Net Income/(Loss) - - 2017/2018
- - -
Personnel - - 33,957 -
- - 343,993 -
10,465 11,446 -
- -
10,465 11,446 162,569 -

540,519 -

92,610 (320) 931,069 2,600

----

166

Brownfield Community-Wide Assessment Grant

The Brownfield Assessment Grant is used to conduct environmental site
assessments (Phase I and Phase II investigations) on potential Brownfield
sites that may be contaminated with petroleum and/or other hazardous
substances. The grant funds are used to conduct site assessments within
two targeted areas include the Central Business District and the Foothill
Boulevard Corridor.

Revenues by Category Actual Actual Revised Projected
Use of Money & Property 2014/15 2015/16 Budget Budget
Tax Revenue 2016/17
Charges for Current Services - - 2017/2018
Other Agencies / Revenue - - -
Transfers In - - - -
Total Revenues 8,912 - - -
- - - -
Expenditures by Category - -
Personnel 8,912 - -
Services & Supplies -
Capital -
Debt Service
Others Actual Actual Revised Projected
Total Expenditures 2014/15 2015/16 Budget Budget
2016/17
Net Income/(Loss) 854 - 2017/2018
6,463 - -
Personnel - - -
- - - -
- - - -
- - -
- -
7,317 -
- -
1,595
--

----

167

Brownfield Clean-Up WDJL Site Grant

The Brownfield Clean-Up Grant is used to conduct environmental
cleanup of a portion of the WDJL Site, which is located at 1485. S.
Willow Avenue.

Revenues by Category Actual Actual Revised Projected
Use of Money & Property 2014/15 2015/16 Budget Budget
Tax Revenue 2016/17
Charges for Current Services - - 2017/2018
Other Agencies / Revenue - - -
Transfers In - - - -
Total Revenues 427 - - -
- - - -
Expenditures by Category - -
Personnel 427 - -
Services & Supplies -
Capital -
Debt Service
Others Actual Actual Revised Projected
Total Expenditures 2014/15 2015/16 Budget Budget
2016/17
Net Income/(Loss) 427 - 2017/2018
22,704 - -
Personnel - - -
- - - -
- - - -
- - -
- -
23,130 -
-

(22,704) - - -

----

168

Neighborhood Stabilization Program 3 Income

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

Revenues by Category Actual Actual Revised Projected
Use of Money & Property 2014/15 2015/16 Budget Budget
Tax Revenue 2016/17
Charges for Current Services 1,959 3,015 2017/2018
Other Agencies / Revenue - - 1,300
Transfers In - - - 3,900
Total Revenues - - -
269,101 - - -
Expenditures by Category - - -
Personnel 3,015 -
Services & Supplies 271,060 1,300
Capital 3,900
Debt Service
Others Actual Actual Revised Projected
Total Expenditures 2014/15 2015/16 Budget Budget
2016/17
Net Income/(Loss) - - 2017/2018
- - -
Personnel - - - -
- - - -
204,777 38,189 - -
- -
204,777 38,189 -
-
-

66,284 (35,174) 1,300 3,900

----

169

PERS Property Tax

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

Revenues by Category Actual Actual Revised Projected
Use of Money & Property 2014/15 2015/16 Budget Budget
Tax Revenue 2016/17
Charges for Current Services - - 2017/2018
Other Agencies / Revenue 984 219 -
Transfers In 200 -
- - 200
Total Revenues - - -
- - - -
- -
984 219 -
200
200

Expenditures by Category Actual Actual Revised Projected
Personnel 2014/15 2015/16 Budget Budget
Services & Supplies 2016/17
Capital - - 2017/2018
Debt Service - - -
Others - - - -
- - - -
Total Expenditures 984 219 - -
200 -
Net Income/(Loss) 984 219 200
200
Personnel 200

----

----

170

Development Services - Housing Program

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

Revenues by Category Actual Actual Revised Projected
Use of Money & Property 2014/15 2015/16 Budget Budget
Tax Revenue 2016/17
Charges for Current Services 3,914 7,766 2017/2018
Other Agencies / Revenue - - 3,300
Transfers In - - - 12,000
- -
Total Revenues 331,821 841,519 -
11,476 5,708 885,043
- 100,000
347,211 854,993 -
888,343
112,000

Expenditures by Category Actual Actual Revised Projected
Personnel 2014/15 2015/16 Budget Budget
Services & Supplies 2016/17
Capital 71,777 45,018 2017/2018
Debt Service 331,617 462,386 29,810
Others 621,847 18,666
- - 47,256
Total Expenditures - - -
- - - -
Net Income/(Loss) - -
403,395 507,404 -
Personnel 651,657
65,922

(56,183) 347,589 236,686 46,078

0.63 0.35 0.15 0.15

171

Traffic Development

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

Revenues by Category Actual Actual Revised Projected
Use of Money & Property 2014/15 2015/16 Budget Budget
Tax Revenue 2016/17
Charges for Current Services 33,508 43,027 2017/2018
Other Agencies / Revenue - - 27,400
Transfers In - 69,600
3,936,826 2,012,307 -
Total Revenues - - 6,969,855
- - - 5,454,000
- -
3,970,334 2,055,334 -
6,997,255
5,523,600

Expenditures by Category Actual Actual Revised Projected
Personnel 2014/15 2015/16 Budget Budget
Services & Supplies 2016/17
Capital 194 1,260 2017/2018
Debt Service 403,714 56,580 -
Others 1,783,645 3,306,713 150,005 -
13,739,638 -
Total Expenditures - - 2,633,000
51,300 51,300 - -
Net Income/(Loss) 51,300 51,300
2,238,854 3,415,853
Personnel 13,940,943 2,684,300

1,731,480 (1,360,519) (6,943,688) 2,839,300

----

172

Street Median Development

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

Revenues by Category Actual Actual Revised Projected
Use of Money & Property 2014/15 2015/16 Budget Budget
Tax Revenue 2016/17
Charges for Current Services - - 2017/2018
Other Agencies / Revenue - - -
Transfers In - - - -
- - - -
Total Revenues - - - -
- -
- - -
-
-

Expenditures by Category Actual Actual Revised Projected
Personnel 2014/15 2015/16 Budget Budget
Services & Supplies 2016/17
Capital - - 2017/2018
Debt Service - - -
Others - - - -
- - - -
Total Expenditures - - - -
- -
Net Income/(Loss) - - -
-
Personnel -

----

----

173

General Facilities Development

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

Revenues by Category Actual Actual Revised Projected
Use of Money & Property 2014/15 2015/16 Budget Budget
Tax Revenue 2016/17
Charges for Current Services 6,239 11,422 2017/2018
Other Agencies / Revenue - - 5,100
Transfers In - 13,900
200,555 76,936 -
Total Revenues - - 418,000
- - - 402,000
- -
206,794 88,358 -
423,100
415,900

Expenditures by Category Actual Actual Revised Projected
Personnel 2014/15 2015/16 Budget Budget
Services & Supplies 2016/17
Capital - 8 2017/2018
Debt Service - - -
Others 55,283 141,625 - -
- - 34,000 -
Total Expenditures - - - -
- -
Net Income/(Loss) 55,283 141,633 -
34,000
Personnel -

151,511 (53,275) 389,100 415,900

----

174

Library Facility Development

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

Revenues by Category Actual Actual Revised Projected
Use of Money & Property 2014/15 2015/16 Budget Budget
Tax Revenue 2016/17
Charges for Current Services - - 2017/2018
Other Agencies / Revenue - - -
Transfers In - - - -
- - - -
Total Revenues - - - 49,000
- -
- - -
-
49,000

Expenditures by Category Actual Actual Revised Projected
Personnel 2014/15 2015/16 Budget Budget
Services & Supplies 2016/17
Capital - - 2017/2018
Debt Service - - -
Others - - - -
- - - -
Total Expenditures - - - -
- -
Net Income/(Loss) - - -
-
Personnel -

- - - 49,000

----

175

Business Improvement District

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

Revenues by Category Actual Actual Revised Projected
Use of Money & Property 2014/15 2015/16 Budget Budget
Tax Revenue 2016/17
Charges for Current Services - - 2017/2018
Other Agencies / Revenue - 2,954 -
Transfers In - 250 -
Total Revenues - - 250
- - -
Expenditures by Category - - -
Personnel - - -
Services & Supplies 2,954 -
Capital 250
Debt Service 250
Others
Total Expenditures Actual Actual Revised Projected
2014/15 2015/16 Budget Budget
Net Income/(Loss) 2016/17
- - 2017/2018
Personnel - - -
- - 250 -
- - 250
- - -
- -
- - - -
-
250
250

- 2,954 - -

----

176

Capital Projects Fund

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

Revenues by Category Actual Actual Revised Projected
Use of Money & Property 2014/15 2015/16 Budget Budget
Tax Revenue 2016/17
Charges for Current Services 11,222 82,101 2017/2018
Other Agencies / Revenue - - -
Transfers In - - - 119,300
Total Revenues - - - -
805,780 -
Expenditures by Category 6,670,000 4,698,875 4,579,073 -
Personnel -
Services & Supplies 6,681,222 4,780,976 5,384,853
Capital 119,300
Debt Service
Others Actual Actual Revised Projected
Total Expenditures 2014/15 2015/16 Budget Budget
2016/17
Net Income/(Loss) 2,480 5,244 2017/2018
855,909 173,265 -
Personnel 913,620 8,843,612 2,683,989 -
23,819,976 -
- - -
- - - -
- -
1,772,009 9,022,120
26,503,965 -

4,909,213 (4,241,144) (21,119,112) 119,300

----

177

Fair Share Agreements

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

Revenues by Category Actual Actual Revised Projected
Use of Money & Property 2014/15 2015/16 Budget Budget
Tax Revenue 2016/17
Charges for Current Services 1,918 9,683 2017/2018
Other Agencies / Revenue - - 4,000
Transfers In - 13,300
Total Revenues 150,000 60,732 -
- - 275,000
Expenditures by Category - - - 1,756,000
Personnel - -
Services & Supplies 151,918 70,416 -
Capital 279,000
Debt Service 1,769,300
Others
Total Expenditures Actual Actual Revised Projected
2014/15 2015/16 Budget Budget
Net Income/(Loss) 2016/17
- - 2017/2018
Personnel - - -
8,114 204,329 275,000 -
- - 225,641 -
- - -
- -
8,114 204,329 - -

500,641 -

143,804 (133,913) (221,641) 1,769,300

----

178

2005 TABS Refinancing

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

Revenues by Category Actual Actual Revised Projected
Use of Money & Property 2014/15 2015/16 Budget Budget
Tax Revenue 2016/17
Charges for Current Services - 125,751 2017/2018
Other Agencies / Revenue - - 40,000
Transfers In - - - 180,100
Total Revenues - - -
- 966,835 - -
Expenditures by Category 14,289,617 - -
Personnel - -
Services & Supplies 15,382,203 40,000
Capital 180,100
Debt Service
Others Actual Actual Revised Projected
Total Expenditures 2014/15 2015/16 Budget Budget
2016/17
Net Income/(Loss) - - 2017/2018
- - -
Personnel - 1,861,765 - -
- - 12,784,484 -
- - - -
- -
- 1,861,765 -
12,784,484
-

- 13,520,438 (12,744,484) 180,100

----

179

2008 TABS Refinancing

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

Revenues by Category Actual Actual Revised Projected
Use of Money & Property 2014/15 2015/16 Budget Budget
Tax Revenue 2016/17
Charges for Current Services - 45,536 2017/2018
Other Agencies / Revenue - - 19,700
Transfers In - - - 62,200
Total Revenues - - - -
- - -
Expenditures by Category 4,695,373 - -
Personnel - -
Services & Supplies 4,740,909 19,700
Capital 62,200
Debt Service
Others Actual Actual Revised Projected
Total Expenditures 2014/15 2015/16 Budget Budget
2016/17
Net Income/(Loss) - - 2017/2018
- - -
Personnel - 6,683 - -
- - 4,688,691 -
- - - -
- -
- 6,683 -
4,688,691
-

- 4,734,227 (4,668,991) 62,200

----

180

Airport

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

ECONOMIC DEVELOPMENT/AIRPORT - FUND 610

Revenues by Category Actual Actual Revised Projected
Use of Money & Property 2014/15 2015/16 Budget Budget
Tax Revenue 2016/17
Charges for Current Services 128,318 58,785 2017/2018
Other Agencies / Revenue 45,210 1,478 -
Transfers In - - - -
- -
9,943,887 672,968 - -
- - - 10,300,000
-
Total Revenues 10,117,416 733,231 -
10,300,000

Expenditures by Category Actual Actual Revised Projected
Personnel 2014/15 2015/16 Budget Budget
Services & Supplies 2016/17
Capital 86,983 (38,773) 2017/2018
Debt Service 4,286,209 247,390 50
Others 12,520 -
50 - 3,517,850
Total Expenditures - - -
441,437 - -
Net Income/(Loss) 4,922,855 - -
650,054 7,100,000
Personnel 9,296,098 12,570
10,617,850

821,318 83,177 (12,570) (317,850)

0.90 - - -

181

Cemetery

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

Revenues by Category Actual Actual Revised Projected
Use of Money & Property 2014/15 2015/16 Budget Budget
Tax Revenue 2016/17
Charges for Current Services 474 1,874 2017/2018
Other Agencies / Revenue - - 300
Transfers In - 60
Total Revenues 32,420 39,623 -
- - 48,770
Expenditures by Category - 38,150
Personnel 18,855 45,655 -
Services & Supplies 25,880
Capital 51,749 87,152 50,487
Debt Service 74,950
Others 88,697
Total Expenditures
Actual Actual Revised Projected
Net Income/(Loss) 2014/15 2015/16 Budget Budget
2016/17
Personnel 17,373 15,997 2017/2018
35,366 38,269 18,450
48,236 13,096
- - 75,524
- - -
- - - -
- -
52,740 54,266 -
66,686
88,619

(991) 32,886 8,264 77

0.15 0.15 0.15 0.15

182

Utility Services

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

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

Revenues by Category Actual Actual Revised Projected
Use of Money & Property 2014/15 2015/16 Budget Budget
Tax Revenue 2016/17
Charges for Current Services - 461,331 2017/2018
Other Agencies / Revenue - - 897,900
Transfers In - - - 1,924,270
- - -
Total Revenues - 46,658 - -
- - -
- -
507,989 897,900
1,924,270

Expenditures by Category Actual Actual Revised Projected
Personnel 2014/15 2015/16 Budget Budget
Services & Supplies 2016/17
Capital 142,024 167,975 2017/2018
Debt Service (142,311) 159,388 323,983
Others 708,033 472,435
- - 345,770
Total Expenditures - - -
- 64,000 - -
Net Income/(Loss) - -
(287) 391,363 -
Personnel 1,032,016
818,205

287 116,627 (134,116) 1,106,065

1.00 1.15 2.15 2.50

183

Fleet Management

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

Revenues by Category Actual Actual Revised Projected
Use of Money & Property 2014/15 2015/16 Budget Budget
Tax Revenue 2016/17
Charges for Current Services 1,165 1,971 2017/2018
Other Agencies / Revenue - - 900
Transfers In - 2,500
Total Revenues 628,148 570,431 -
(1,033) - 623,171
Expenditures by Category - - 603,367
Personnel 32,000 - -
Services & Supplies 628,281 -
Capital 604,403 624,071
Debt Service 605,867
Others
Total Expenditures Actual Actual Revised Projected
2014/15 2015/16 Budget Budget
Net Income/(Loss) 2016/17
448,504 481,668 2017/2018
Personnel 102,223 107,712 495,051
138,310 509,526
35,187 7,343 166,582
1,237 4,487 62,500
- 4,590 -
- - 4,580
587,150
601,210 700,451 -

680,688

41,131 3,192 (76,380) (74,821)

5.00 5.00 5.00 4.80

184

Workers' Compensation

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

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

Revenues by Category Actual Actual Revised Projected
Use of Money & Property 2014/15 2015/16 Budget Budget
Tax Revenue 2016/17
Charges for Current Services 54,760 86,421 2017/2018
Other Agencies / Revenue - - 36,700
Transfers In - 105,800
1,312,071 1,311,111 -
Total Revenues - - 804,275
- - - 1,285,220
-
1,366,831 1,397,533 1,294,085 -

2,135,060 1,391,020

Expenditures by Category Actual Actual Revised Projected
Personnel 2014/15 2015/16 Budget Budget
Services & Supplies 2016/17
Capital - 36,017 2017/2018
Debt Service 1,350,209 1,433,270 39,058
Others 1,813,372 40,400
- - 1,793,602
Total Expenditures - - -
- - - -
Net Income/(Loss) - -
1,350,209 1,469,287 -
Personnel 1,852,430
1,834,002

16,622 (71,754) 282,630 (442,982)

- 0.30 0.30 0.30

185

General Liability

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

Revenues by Category Actual Actual Revised Projected
Use of Money & Property 2014/15 2015/16 Budget Budget
Tax Revenue 2016/17
Charges for Current Services 21,098 33,951 2017/2018
Other Agencies / Revenue - - 13,300
Transfers In - 37,000
Total Revenues 1,664,600 2,275,950 -
450 3,604 2,566,390
Expenditures by Category - - 3,367,260
Personnel 1,000,000 - -
Services & Supplies 2,313,505 -
Capital 2,686,148 2,579,690
Debt Service 3,404,260
Others
Total Expenditures Actual Actual Revised Projected
2014/15 2015/16 Budget Budget
Net Income/(Loss) 2016/17
198 36,732 2017/2018
Personnel 3,498,395 2,586,057 39,058
3,145,491 40,401
- - 3,340,582
- - -
- - - -
- -
3,498,593 2,622,789 -
3,184,550
3,380,983

(812,445) (309,284) (604,860) 23,277

- 0.30 0.30 0.30

186

Building Maintenance

The City building maintenance crews are responcible for maintenance and
upkeep of all the City owned facilities. The operations of this division are
accounted for in the Building Maintenance Fund.

Revenues by Category Actual Actual Revised Projected
Use of Money & Property 2014/15 2015/16 Budget Budget
Tax Revenue 2016/17
Charges for Current Services 972 8,579 2017/2018
Other Agencies / Revenue - - 4,160
Transfers In - 12,290
Total Revenues 1,362,550 1,492,610 -
- - 1,582,890
Expenditures by Category - 1,780,328
Personnel 1,092,190 636,230 -
Services & Supplies 998,445 -
Capital 2,455,712 2,137,419
Debt Service 2,585,495 1,792,618
Others
Total Expenditures Actual Actual Revised Projected
2014/15 2015/16 Budget Budget
Net Income/(Loss) 2016/17
511,538 501,416 2017/2018
Personnel 867,958 959,432 522,960
592,357 500,607 1,324,255 515,304
1,243,877 1,362,994
- -
- - - -
- -
1,971,853 1,961,455 -
3,091,092
1,878,298

483,858 175,965 (505,597) (85,680)

5.00 5.00 5.00 5.10

187

OPEB Trust

This fund is used to account for the activities of the City's plan for post-
retirement medical benefits.

OPEB Trust Fund 821 Actual Actual Revised Projected
2014/15 2015/16 Budget Budget
Revenues by Category 2016/17
Use of Money & Property 254,252 - 2017/2018
Tax Revenue - - -
Charges for Current Services - - - -
Other Agencies / Revenue 3,093,851 - -
Transfers In 4,477,294 - 1,848,030 -
- - 2,683,263
Total Revenues 3,093,851 -
4,731,546 1,848,030
2,683,263

Expenditures by Category Actual Actual Revised Projected
Personnel 2014/15 2015/16 Budget Budget
Services & Supplies 2016/17
Capital - - 2017/2018
Debt Service 1,380,600 1,370,463 -
Others 1,848,030 -
- - 2,683,263
Total Expenditures - - -
- - - -
Net Income/(Loss) - -
1,380,600 1,370,463 -
Personnel 1,848,030
2,683,263

3,350,946 1,723,388 - -

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188

CFD 87-1 Agency

The City acts as a custodian for collection of special taxes for Community
Facility District 87-1. The special tax is used for retirement of the limited
obligation bonds. The City acts in a fiduciary capacity as custodian for any
monies available in this fund.

Revenues by Category Actual Actual Revised Projected
Use of Money & Property 2014/15 2015/16 Budget Budget
Tax Revenue 2016/17
Charges for Current Services 53,055 56,992 2017/2018
Other Agencies / Revenue 612,013 535,698 49,300
Transfers In 270,680 53,900
- - 34,410
Total Revenues - - -
- - - -
- -
665,068 592,690 -
319,980
88,310

Expenditures by Category Actual Actual Revised Projected
Personnel 2014/15 2015/16 Budget Budget
Services & Supplies 2016/17
Capital - - 2017/2018
Debt Service - - -
Others - - - -
168,895 704,798 - -
Total Expenditures 36,940 36,940 719,270 -
36,940 708,200
Net Income/(Loss) 205,834 741,738 36,940
756,210
Personnel 745,140

459,234 (149,048) (436,230) (656,830)

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189