City Of Imperial's 2025 Service Area Plan

City of Imperial Service Area Plan May 2025 CITY OF IMPERIAL SERVICE AREA PLAN SUBMITTED TO: IMPERIAL COUNTY LOCAL AGENCY FORMATION COMMISSION 801 Main Street El Centro, CA 92443 PREPARED BY: CITY OF IMPERIAL 420 Imperial Avenue Imperial, California 92251 HOWES, WEILER, LANDY 2888 Loker Avenue East, Suite 217 Carlsbad, CA 92010 Carlsbad, California 92010 760.929.2288 Mr. Paul Dan, MPA, MUP, Planner pdan@hwl-pe.com INDIVIDUALS RESPONSIBLE FOR THE PREPARATION OF THIS REPORT CITY OF IMPERIAL 420 South Imperial Avenue Imperial, California 92251 760.355.4371 Dennis Morita, City Manager Othon Mora, Community Development Director Yvonne Cordero, Planner David Dale, Public Services Director Chris Kemp, Public Services Chief Wastewater Operator Chief Aaron Reel, Imperial Police Department Captain Max Sheffield, Imperial Police Department Chief David Lantzer, Imperial County Fire Department Deputy Fire Marshall Andrew Loper, Imperial County Fire Department HOWES, WEILER, LANDY - PLANNING ENGINEERING SURVEYING 2888 Loker Avenue East, Suite 217 Carlsbad, California 92010 760.929.2288 Mr. Paul Dan, MPA, MUP, Planner pdan@hwl-pe.com SERVICE AREA PLAN TABLE OF CONTENTS TABLE OF CONTENTS EXECUTIVE SUMMARY .....................................................................................1 INTRODUCTION ................................................................................................17 I. PURPOSE ........................................................................................................................................................... 17 II. BACKGROUND ............................................................................................................................................... 17 III. RESIDENTIAL PROJECTIONS .................................................................................................................... 21 IV. PUBLIC FACILITIES AND SERVICES ........................................................................................................ 22 PHASING PROJECTIONS ................................................................................24 I. INTRODUCTION ............................................................................................................................................ 24 II. AREAS OF ANNEXATION ............................................................................................................................ 24 A. Residential Projections .............................................................................................................................. 31 B. Nonresidential Projections ........................................................................................................................ 36 ADMINISTRATIVE FACILITIES ....................................................................39 I. PERFORMANCE STANDARD ..................................................................................................................... 39 II. FACILITY PLANNING AND ADEQUACY ANALYSIS .......................................................................... 39 A. Inventory of Existing Facilities ................................................................................................................. 39 B. Adequacy of Existing Facilities ................................................................................................................ 39 C. Future Demand for Facilities .................................................................................................................... 40 D. Opportunities for Shared Facilities .......................................................................................................... 40 E. Phasing ........................................................................................................................................................ 40 III. MITIGATION ................................................................................................................................................... 41 IV. FINANCING ...................................................................................................................................................... 41 A. Per Capita Costs ......................................................................................................................................... 41 B. Future Funding Sources ............................................................................................................................ 41 DRAINAGE FACILITIES ...................................................................................47 I. PERFORMANCE STANDARD ..................................................................................................................... 47 II. FACILITY PLANNING AND ADEQUACY ANALYSIS .......................................................................... 47 A. Inventory of Existing Facilities ................................................................................................................. 47 B. Adequacy of Existing Facilities ................................................................................................................ 48 C. Future Demand for Facilities .................................................................................................................... 49 D. Opportunities for Shared Facilities .......................................................................................................... 49 i SERVICE AREA PLAN TABLE OF CONTENTS E. Phasing ........................................................................................................................................................ 50 III. MITIGATION ................................................................................................................................................... 50 IV. FINANCING ...................................................................................................................................................... 50 A. Per Capita Costs ......................................................................................................................................... 51 B. Future Funding Sources ............................................................................................................................ 51 FIRE FACILITIES .................................................................................................55 I. PERFORMANCE STANDARD ..................................................................................................................... 55 II. FACILITY PLANNING AND ADEQUACY ANALYSIS .......................................................................... 55 A. Inventory of Existing Facilities ................................................................................................................. 55 B. Adequacy of Existing Facilities ................................................................................................................ 56 C. Future Demand for Facilities .................................................................................................................... 56 D. Opportunities for Shared Facilities .......................................................................................................... 57 E. Phasing ........................................................................................................................................................ 58 III. MITIGATION ................................................................................................................................................... 58 IV. FINANCING ...................................................................................................................................................... 59 A. Per Capita Costs ......................................................................................................................................... 59 B. Future Funding Sources ............................................................................................................................ 59 LAW ENFORCEMENT .......................................................................................63 I. PERFORMANCE STANDARD ..................................................................................................................... 63 II. FACILITY PLANNING AND ADEQUACY ANALYSIS .......................................................................... 63 A. Inventory of Existing Facilities ................................................................................................................. 63 B. Adequacy of Existing Facilities ................................................................................................................ 64 C. Future Demand for Facilities .................................................................................................................... 64 D. Opportunities for Shared Facilities .......................................................................................................... 65 E. Phasing ........................................................................................................................................................ 65 III. MITIGATION ................................................................................................................................................... 65 IV. FINANCING ...................................................................................................................................................... 66 A. Per Capita Costs ......................................................................................................................................... 66 B. Future Funding Sources ............................................................................................................................ 66 LIBRARY FACILITIES .......................................................................................70 I. PERFORMANCE STANDARD ..................................................................................................................... 70 II. FACILITY PLANNING AND ADEQUACY ANALYSIS .......................................................................... 70 A. Inventory of Existing Facilities ................................................................................................................. 70 B. Adequacy of Existing Facilities ................................................................................................................ 71 C. Future Demand for Facilities .................................................................................................................... 71 ii SERVICE AREA PLAN TABLE OF CONTENTS D. Opportunities for Shared Facilities .......................................................................................................... 71 E. Phasing ........................................................................................................................................................ 71 III. MITIGATION ................................................................................................................................................... 72 IV. FINANCING ...................................................................................................................................................... 72 A. Per Capita Costs ......................................................................................................................................... 72 B. Future Funding Sources ............................................................................................................................ 72 PARK AND RECREATIONAL FACILITIES .................................................76 I. PERFORMANCE STANDARD ..................................................................................................................... 76 II. FACILITY PLANNING AND ADEQUACY ANALYSIS .......................................................................... 76 A. Inventory of Existing Facilities ................................................................................................................. 76 B. Adequacy of Existing Facilities ................................................................................................................ 77 C. Future Demand for Facilities .................................................................................................................... 77 D. Opportunities for Shared Facilities .......................................................................................................... 77 E. Phasing ........................................................................................................................................................ 78 III. MITIGATION ................................................................................................................................................... 78 IV. FINANCING ...................................................................................................................................................... 78 A. Per Capita Costs ......................................................................................................................................... 79 A. Future Funding Sources ............................................................................................................................ 79 CIRCULATION FACILITIES ............................................................................83 I. PERFORMANCE STANDARD ..................................................................................................................... 83 II. FACILITY PLANNING AND ADEQUACY ANALYSIS .......................................................................... 83 A. Inventory of Existing Facilities ................................................................................................................. 83 A. Adequacy of Existing Facilities ................................................................................................................ 85 B. Future Demand for Facilities .................................................................................................................... 85 C. Opportunities for Shared Facilities .......................................................................................................... 88 D. Phasing ........................................................................................................................................................ 88 III. MITIGATION ................................................................................................................................................... 89 IV. FINANCING ...................................................................................................................................................... 89 A. Per Capita Costs ......................................................................................................................................... 89 B. Future Funding Sources ............................................................................................................................ 89 WASTEWATER TREATMENT AND CONVEYANCE FACILITIES .......93 I. PERFORMANCE STANDARD ..................................................................................................................... 93 II. FACILITY PLANNING AND ADEQUACY ANALYSIS .......................................................................... 94 A. Inventory of Existing Facilities ................................................................................................................. 94 B. Adequacy of Existing Facilities ................................................................................................................ 95 iii SERVICE AREA PLAN TABLE OF CONTENTS C. Future Demand for Facilities .................................................................................................................... 96 D. Opportunities for Shared Facilities .......................................................................................................... 96 III. MITIGATION ................................................................................................................................................... 97 IV. FINANCING ...................................................................................................................................................... 97 A. Per Capita Costs ......................................................................................................................................... 97 B. Future Funding Sources ............................................................................................................................ 98 WATER FACILITIES .........................................................................................102 I. PERFORMANCE STANDARD ................................................................................................................... 102 II. FACILITY PLANNING AND ADEQUACY ANALYSIS ........................................................................ 102 A. Inventory of Existing Facilities ............................................................................................................... 103 B. Adequacy of Existing Facilities .............................................................................................................. 105 C. Future Demand for Facilities .................................................................................................................. 105 D. Opportunities for Shared Facilities ........................................................................................................ 105 E. Phasing ...................................................................................................................................................... 106 III. MITIGATION ................................................................................................................................................. 107 IV. FINANCING .................................................................................................................................................... 108 A. Per Capita Costs ....................................................................................................................................... 108 B. Future Funding Sources .......................................................................................................................... 108 FINANCING .......................................................................................................113 I. INTRODUCTION .......................................................................................................................................... 113 II. FINANCING OPPORTUNITIES AND CONSTRAINTS ....................................................................... 113 A. General Taxes ........................................................................................................................................... 113 B. Gas Tax ...................................................................................................................................................... 114 C. Local Bond Issues ..................................................................................................................................... 114 D. Development Impact Fees ...................................................................................................................... 114 E. Developer/Builder Contribution ........................................................................................................... 115 F. User Fees ................................................................................................................................................... 115 G. Special Assessment Districts .................................................................................................................. 115 H. Fire Suppression Assessment Act (Government Code Section 500078 et seq.) ............................... 116 I. Community Services District .................................................................................................................. 116 J. Community Facilities District ................................................................................................................ 116 K. State and Federal Funding ...................................................................................................................... 116 L. Lease Financing ........................................................................................................................................ 119 III. FACILITY FINANCING ................................................................................................................................ 120 A. Administrative Facilities ......................................................................................................................... 120 B. Drainage Facilities .................................................................................................................................... 121 C. Fire Facilities ............................................................................................................................................. 121 D. Law Enforcement ..................................................................................................................................... 122 E. Library Facilities ....................................................................................................................................... 122 F. Park and Recreation Facilities ................................................................................................................ 123 iv SERVICE AREA PLAN TABLE OF CONTENTS G. Circulation Facilities ................................................................................................................................ 124 H. Wastewater Treatment and Sewer Facilities ........................................................................................ 124 I. Water Facilities ......................................................................................................................................... 125 LIST OF EXHIBITS Exhibit 1 - City Limits / Sphere of Influence ......................................................................... 19 Exhibit 2 - Annexation Areas ................................................................................................... 20 Exhibit 3 - General Plan Land Use Map.................................................................................. 30 Exhibit 4 – Administrative Facilities ....................................................................................... 43 Exhibit 5 – Drainage Facilities .................................................................................................. 53 Exhibit 6 – Fire Station Facilities .............................................................................................. 60 Exhibit 7 – Law Enforcement Facilities ................................................................................... 67 Exhibit 8 – Library Facilities ..................................................................................................... 73 Exhibit 9 – Park Facilities .......................................................................................................... 80 Exhibit 10 – Primary Roadways Map ...................................................................................... 91 Exhibit 11 – Wastewater Treatment Facilities ........................................................................ 99 Exhibit 12 – Water Facilities ................................................................................................... 109 LIST OF TABLES Table 1 - Population Projections .............................................................................................. 21 Table 2 – Residential Build Out Projections Within City ..................................................... 33 Table 3 – Residential Projections – Annexation Areas ......................................................... 34 Table 4 – Residential Build Out Projections – Annexations Areas ..................................... 35 Table 5 – Total Residential Build Out Projections ................................................................. 35 Table 6 – Nonresidential Build Out Projections Within City .............................................. 37 Table 7 – Nonresidential Build Out Projections – Annexation Areas ................................ 37 Table 8 – Nonresidential Build Out Projections - Summary ................................................ 37 Table 9 – Demand for Administrative Facilities .................................................................... 45 Table 10 – Yearly Cost Estimate for Yearly Administrative Services ................................. 46 Table 11 – Yearly Cost Estimate for Drainage Facilities ....................................................... 54 Table 12 – Demand for Fire Protection Services .................................................................... 61 Table 13 – Yearly Cost Estimate for Fire Protection Services .............................................. 62 Table 14 – Law Enforcement Demand .................................................................................... 68 Table 15 – Yearly Cost for Law Enforcement Services ......................................................... 69 Table 16 – Library Facilities Demand ...................................................................................... 74 Table 17 – Yearly Cost for Library Services ........................................................................... 75 Table 18 – Park Demand ........................................................................................................... 81 Table 19 – Yearly Cost Estimate for Park Facilities ............................................................... 82 Table 20 – Future Roadway Improvements - City ................................................................ 86 Table 21 – Future Roadway Improvements – Annexation Areas ....................................... 87 Table 22 – Yearly Cost Estimate for Street Maintenance ...................................................... 92 v SERVICE AREA PLAN TABLE OF CONTENTS Table 23 – Wastewater Demand ............................................................................................ 100 Table 24 – Yearly Cost Estimate for Wastewater Operations and Debt Service ............. 101 Table 25 – Water Demand ....................................................................................................... 111 Table 26 – Yearly Cost Estimate for Water Operations and Debt Service ....................... 112 vi SERVICE AREA PLAN EXECUTIVE SUMMARY EXECUTIVE SUMMARY The purpose of the Service Area Plan is to provide the Imperial County Local Agency Formation Commission (LAFCO) with enough information to demonstrate that future public facilities have been identified and will be available to serve the future development within the sphere of influence in accordance with the Cortese-Knox-Hertzberg Local Government Reorganization Act of 2000. This document complies with the requirements of Section 56653(b) regarding the preparation of a plan for providing services (Service Area Plan) and provides the information necessary for LAFCO to conduct a municipal services review in compliance with Section 56430. The following definitions will be helpful in understanding this executive summary: Population Projections – The population projections below provide the anticipated population for the current year (2024) and in five year increments up to the year 2045. Performance Standard - A performance standard is the desired level of service that a public facility must provide. Facility Analysis - The facility analysis determines the existing and future impacts or demands on public facilities. The Executive Summary provides a brief summary of the population projections and the analysis for each individual public facility in terms of the performance standard, existing facilities, facility demand, mitigation, annual budget, cost per capita and financing. POPULATION PROJECTIONS Year Dwelling Population Units 2024 6,684 22,141 2025 6,883 22,853 2030 7,970 26,774 2035 9,225 31,369 2040 10,672 36,753 2045 12,341 43,061 1 SERVICE AREA PLAN EXECUTIVE SUMMARY PUBLIC FACILITY ANALYSIS ADMINISTRATIVE FACILITIES Performance Standard - 842 sq. ft. of administrative building space/1,000 population Existing Facilities - City Clerk 306 sq. ft. City Hall 2,523 sq. ft. City Manager 866 sq. ft. Legislative 1,000 sq. ft. Community Center 2,088 sq. ft. Parks & Recreation 768 sq. ft. Senior Center 2,337 sq. ft. TOTAL - 9,888 sq. ft. Existing Demand - 19,242 sq. ft. (est. 2025) Adequacy - Building Square Footage Existing = 9,888 sq. ft. Demand = 18,642 sq. ft. Total = - 8,754 sq. ft. - (Deficient) Future Demand - 2025 – 19,242 sq. ft. 2030 – 22,544 sq. ft. 2035 – 26,413 sq. ft. 2040 – 30,946 sq. ft. 2045 – 36,257 sq. ft. Mitigation - A. On a yearly basis, the City of Imperial shall review the facilities provided against the demand for facilities based on the performance standard. B. By the year 2030 (6-year time period), a minimum of 3,901 square feet of additional administrative facilities to meet future demand should be provided. 2 SERVICE AREA PLAN EXECUTIVE SUMMARY Funding Sources - Current Sources - Property taxes, sales taxes, licenses and permits, fines and penalties, charges for services, Development Impact Fees, and other miscellaneous sources. Future Sources - Continue to use existing sources as well as explore the use of general obligation bonds, City-wide Community Facilities District, and/or other appropriate funding mechanism. Annual Budget - $4,013,200 (2023/2024FY) Cost Per Capita - $181.25 per capita DRAINAGE FACILITIES Performance Standard - Conformance with the City of Imperial design guidelines for storm water runoff and management, NPDES requirements, any requirements of the Federal Emergency Management Agency and the requirements established by the Imperial Irrigation District for storm water runoff. Existing Facilities - Five primary drainage zones within the City consisting of ditches, pipes, and detention basins. Adequacy- Some areas within the city experience short term flood which generally discharges completely within 72 hours. Current facilities adequately convey up to the 100-year storm incident. Future Demand - The construction of future storm water drainage facilities will be based on the rate and the type of new development within the City of Imperial and the annexation areas. Mitigation - A. All future development in the City of Imperial shall be required to construct future storm drain facilities in accordance with the design standards of the Engineering Department and 3 SERVICE AREA PLAN EXECUTIVE SUMMARY the Imperial Irrigation District (IID) necessary to convey storm water into existing drains managed by IID. B. All future development shall retain storm water on-site or within existing retention basins to restrict storm water flow into IID facilities in accordance with the IID policies. C. All future development shall ensure compliance with all state and federal rules and regulations related to the discharge of storm water. D. All development shall provide improvements constructed pursuant to best management practices referenced in the California Storm Water Best Management Practices Handbook. Funding Sources - Current Sources - Property taxes, sales taxes, licenses and permits, charges for services and other miscellaneous sources. Future Sources - Continue to use existing sources as well as use City wide community facilities district, special assessment districts, or community services districts. Future storm water drainage facilities will be installed at the developer’s expense at the time of construction. Annual Budget - $105,200 (2023/2024 FY) Cost Per Capita - $4.75 per capita 4 SERVICE AREA PLAN EXECUTIVE SUMMARY FIRE FACILITIES Performance Standard - Five (5) Minute Response for Medical Emergencies Seven (7) Minute Response for Structural Fires Existing Facilities - 14,500 sq. ft. Fire Station One (1) 500 Gallon Engine (City) – Currently out of Service/Replacement Needed One (1) 105 Foot Ladder Truck (City) – Currently out of Service/Waiting on Repair, Replacement needed One (1) 750 Gallon Engine (County) – Available by mutual request One (1) 800 Gallon Engine – Currently in use to service the City, first out unit One (1) 1,800 Gallon Water Tender (County) One (1) 1,500 Gallon Aircraft Crash/Rescue Truck (County) – Out of Commission One (1) Hazardous Device (Bomb) Unit (County) Adequacy - Fire Services/Facilities meets the needs of the City. Actual Response Times1: Northeast Area (Neckel Road) – 7 Minutes Southwest Area (Aten/Austin) – 3 Minutes Northwest Area (14th/D Street) – 5 Minutes Southeast Area (Clark/Aten) – 5 Minutes Future Demand - Building: 15,000 sq. ft. Building Shared with Law Enforcement. Vehicles2: One (1) Fire Engine 1 Exhibit A of “AGREEMENT FOR FIRE PROTECTION SERVICES BETWEEN COUNTY OF IMPERIAL AND CITY OF IMPERIAL” – April 26, 2017 2 Response letter from Imperial County Fire Department – March 2024. 5 SERVICE AREA PLAN EXECUTIVE SUMMARY One (1) Water Tender One (1) Brush Truck One (1) Command Response Unit Equipment3: Four (4) Breathing Apparatus One (1) Communication Equipment One (1) Specialized Equipment Mitigation - A. Fire protection facilities and personnel should be incrementally added as demand increases. B. An additional fire station should be considered. C. All major developments proposed within the City of Imperial shall be forwarded to the fire department for review and comments. D. Adequate fire flows shall be submitted for all development projects. E. A Master Plan for Fire Protection Facilities should be prepared prior to the need for expanded facilities and no later than 2030. Funding Sources - Current Sources - Property and sales tax, and Development Impact Fees. Future Sources - Continue to use existing sources as well as explore Fire Suppression Assessment District and/or Special Tax. Annual Budget - $1,300,000 - Paid by the City of Imperial to Imperial (2023/24 FY) County for contract fire protection services. Cost Per Capita - $61.49 per capita 3 Ibid. 6 SERVICE AREA PLAN EXECUTIVE SUMMARY LAW ENFORCEMENT Performance Standard - 1.6 Officers/1,000 population 0.25 Support Personnel /1,000 population 237 square feet of building/ Full-Time Personnel 1 Patrol Vehicle per 2 Officers Existing Facilities - According to an inventory provided by the Imperial Police Department, the department has the following existing Law Enforcement personnel and facilities4: 2F Sworn Officers: One (1) Police Chief One (1) Captain Six (6) Patrol Sergeants One (1) Patrol Corporals Fifteen (15) Patrol Officers Support Personnel: One (1) Administrative Assistant to the Chief Five (5) Police Service Officers Facilities: 3,788 square feet of building Nine (9) Patrol Vehicles Seven (7) Support Vehicles Adequacy - The Police Department is deficient for building square footage, sworn officers and support personnel. Building Square Footage: Existing = 3,788 sq. ft. Demand = 7,110 sq. ft. Total = - 3,322 sq. ft. (Deficient) 4 Source – Letter prepared by Lieutenant Andrew Loper sent via email dated April 5, 2024 7 SERVICE AREA PLAN EXECUTIVE SUMMARY Sworn Officers: Existing = 24 Officers Demand = 37 Officers (est. 2025) Total = -13 Officers (Deficient) Support Personnel: Existing = 6 Personnel Demand = 9 Personnel (est. 2025) Total = -3 Personnel (Deficient) Future Demand - 2025 – 37 Officers /9 Personnel /10,832 sq. ft. 2030 - 43 Officers / 11 Personnel / 12,691 sq. ft. (New police station/training facility to be shared with the Fire Department) 2035 - 50 Officers / 13 Personnel /14,869 sq. ft. 2040 - 59 Officers / 15 Personnel /17,421 sq. ft. 2045 - 69 police officers / 17 Personnel /20,411 sq. ft. Mitigation - A. The City of Imperial shall continue to monitor the response times for priority 1 calls to ensure adequate public safety. B. A financing mechanism shall be identified that will enable the City to construct a new police station with possible dispatching services. C. The Police Department shall continue obtaining grants and other funds to combat crime through pro-active and preventive measures. Funding Sources - Current Sources - Property and sales taxes from the General Fund, collection of Development Impact Fees, Narcotics Task Force, State C.O.P.S. Grant, Local Law Enforcement Block Grant (LLEBG). 8 SERVICE AREA PLAN EXECUTIVE SUMMARY Future Sources - Continue to use existing sources. Annual Budget - $4,174,100 (2022/2023 FY) Cost Per Capita - $188.52 per capita LIBRARY FACILITIES Performance Standard - 217 square feet of library space/1,000 population Existing Facilities - 4,920 square feet of library space (2022) Adequacy - Library facilities are deficient in building square footage by a very small amount. Facilities and services currently meet the needs of the City. Building Square Footage Existing = 4,920 sq. ft. Demand = 4,959 sq. ft. (2025) Total = - 39 sq. ft. (Deficient) Future Demand - 2025 - 4,959 sq. ft. 2030 – 5,810 sq. ft. 2035 – 6,807 sq. ft. 2040 – 7,975 sq. ft. 2045 – 9,344 sq. ft. Mitigation - A. The City shall maintain efforts to obtain additional funding in order to continue providing adequate library services to its residents. Funding Sources - Current Sources - Property and sales taxes from the general fund and the collection of Development Impact Fees. Future Sources - Continue to use existing sources as well as explore the use of community facilities district, 9 SERVICE AREA PLAN EXECUTIVE SUMMARY special assessment district, California Literacy Campaign Fund, the State Public Library Fund, Community Development Block Grants, and user fees. Annual Budget - $1,000,318 (2023/2024) Cost Per Capita - $47.31 per capita PARK AND RECREATIONAL FACILITIES Performance Standard - 3.0 acres of parkland / 1,000 population Existing Facilities - 58.25 acres Adequacy - Park Facilities do not currently meet the Performance Standard. Parkland Acreage Existing = 58.25 Acres Demand = 63.40 Acres Total = - 5.14 Acres (Deficient) Future Demand – 2025 - 68.6 acres 2030 – 80.3 acres 2035 – 94.1 acres 2040 – 110.3 acres 2045 – 129.2 acres Mitigation - A. Continue to require developers of new subdivisions to dedicate parkland and/or pay the development impact fee to ensure that future residents pay their fair share for impacts on park facilities. B. Pursue federal and state grants and aid funds to ensure there are sufficient parks in the future. Funding Sources - Current Sources - property and sales taxes from the general fund, collection of user fees and Development Impact Fees. 10 SERVICE AREA PLAN EXECUTIVE SUMMARY Future Sources - Continue to use existing sources, Community Facilities District, Special Benefit Assessment District Community Development Block Grants, and/or other state and federal grants. Annual Budget - $1,500,700 (2023/2024 FY) Cost Per Capita - $70.98 per capita CIRCULATION FACILITIES Performance Standard - Level of Service of “C” or better Existing Facilities - Highway - State Highway 86 (Freeway) Major Arterial –  Neckel Road  Ralph Road  Barioni Boulevard (Worthington Road)  Aten Road  P Street (Clark Road)  Dogwood Road  La Brucherie Road Secondary Arterial -  Imperial Avenue  Fifteenth Street  Cross Road  Second Street  Treshill Road  P Street  Huston Road  Brewer Road Industrial Collector -  La Brucherie Road (Aten Road to Airport)  First Street  M Street 11 SERVICE AREA PLAN EXECUTIVE SUMMARY  N Street  Fourth Street (N Street to P Street) Residential Collector –  La Brucherie (South City Limits to Aten Road)  First Street  Third Street  Fourth Street (B Street to M Street)  The remaining number and letter streets not previously mentioned. 8 Signalized Intersections Adequacy - Existing streets are operating at a volume to capacity ratio of .80 or better Future Demand - See Tables 21 and 22 Mitigation - Recommendations: A. For Industrial and Residential Collectors, the developers shall be responsible for frontage street improvements including one travel lane, curb, gutter, and sidewalk constructed to City standards for all land fronting on said collectors. B. For Major and Secondary Arterials, the developer shall be responsible for frontage improvements including median, one travel lane, curb, gutter and sidewalk. C. New development resulting in increased traffic impacts that exceed 5,000 vehicles per day on local streets shall provide a traffic study to outline needed improvements to mitigate the increased traffic levels. Funding Sources - Current Sources - General Fund, Motor Vehicle In-Lieu Tax, State Gas Tax, LTA Measure D, Caltrans, Development Impact Fee, and developers. Future Sources - Continue to use existing sources as well as explore the use of citywide Community Facilities District, Special Benefit Assessment District, 12 SERVICE AREA PLAN EXECUTIVE SUMMARY Certificate of Participation, Safe, Accountable, Flexible, and Efficient Transportation Equity Act (SAFETEA), Surface Transportation Program (STP), Transportation Enhancement Activities (TEA), and/or Community Development Block Grants. Annual Budget - $1,596,300 (2023/2024 FY) Cost Per Capita - $72.09 per capita WASTEWATER TREATMENT AND SEWER FACILITY CAPACITY Performance Standard - Sewer facilities must meet NPDES permit requirements. Existing Facilities - Approximately 63 miles of gravity sewers ranging in size from 6 to 24 inches in diameter, 16 lift stations, and 6 miles of force mains. Treatment capacity of 2.4 MGD. Adequacy - Current Demand – 1.4 MGD. The City will require construction of an additional wastewater treatment conveyance facilities as growth continues. Facility costs will be absorbed by developments which will inherently cause increased average daily flow. Future Demand - 2025 – 1.4 MGD Average Daily Flow 2030 – 1.64 MGD Average Daily Flow 2035 – 1.92 MGD Average Daily Flow 2040 – 2.25 MGD Average Daily Flow 2045 – 2.63 MGD Average Daily Flow Mitigation - Recommendations: A. Facilities identified in the Wastewater Master Plan update shall be constructed as needed as new development and annexation of land occurs. B. Prior to the recordation of a final map within any of the annexation areas, a development agreement must be in place to ensure that adequate wastewater facilities will be provided 13 SERVICE AREA PLAN EXECUTIVE SUMMARY during the PWWF conditions for the wastewater conveyance system being utilized by said annexation area. C. All system improvements shall be designed and constructed in accordance with Federal, State, and local regulations. Funding Sources - Current Sources - The primary sources of revenue for wastewater treatment and conveyance facilities are the Wastewater Fun and, Wastewater Capacity Fees. Future Sources - Continue to use existing sources as well as consideration for special assessment districts, community facilities districts, local bond issuance, developer contributions, development impact fees, USDA Water and Waste Disposal Loans and Grants for Public Works and Infrastructure Development. Annual Budget - Wastewater Expenditures – $10,165,500 (2023/2024 FY) Wastewater Revenues - $6,774,200 -$3,391,300 Cost Per Capita - $153.16 per capita WATER FACILITIES Performance Standard - Although there are no adopted Performance Standards for water treatment and distribution, there are design criteria that must be met to ensure that adequate potable water supply and fire flow needs are provided. Existing Facilities – Treatment One at 7.0 MGD Storage Three 2.0 MG Water Reservoirs Booster Stations Three Booster Pump Stations with Eight Electric Pumps at 2,300 – 2,500 GPM Pipelines 74 Miles of 2” – 20” Pipelines 14 SERVICE AREA PLAN EXECUTIVE SUMMARY Adequacy – All water distributed by the City to customers is treated first at the City’s water treatment plant, which has a capacity of 7.0 MGD. The water supply currently meets all applicable state and federal drinking water standards. As of 2020, the plant produced an average of 2.6 MGD for customer use. Future Demand - 2025 - 3.428 MGD Average Daily Demand 2030 - 4.016 MGD Average Daily Demand 2035 - 4.705 MGD Average Daily Demand 2040 - 5.513 MGD Average Daily Demand 2045 - 6.459 MGD Average Daily Demand Mitigation - Recommendations5: A. Develop a Water Facilities Asset Management Plan within the near to mid-term time frame for budgeting purposes. B. Install flow control valves on the City Shop Tank and Aten Tank to help mitigate the low pressures caused by high flow rates when refilling the reservoirs. C. Compile a geographical referenced database to better track the condition and life expectancy of existing facilities, including pipeline age. D. Schedule proposed facilities in a timely manner to maintain adequate service with a growing population. E. Prior to the recordation of a final map within any of the annexation areas, a development agreement shall be in place to ensure that adequate water pressures will be provided during the MDPHF conditions for the water distribution system being utilized by said annexation area. F. A potable water supply shall be provided for all annexation areas. 5 Water Master Plan – May 2022 and prior recommendations from 2015 SAP 15 SERVICE AREA PLAN EXECUTIVE SUMMARY G. Adequate fire flow, subject to the approval of the fire department, shall be provided for all annexation areas. H. All system improvements shall be designed and constructed in accordance with Federal, State, and local regulations. Financing - Current Sources - The primary sources of revenue for water treatment and distribution facilities are the water service charges, water capacity fees and water Water Bond 2019. Future Sources - Continue to use existing sources as well as use special assessment districts, community facilities districts, local bond issuance, developer contributions, development impact fees, USDA Water and Waste Disposal Loans, and Grants for Public Works and Infrastructure Development. Annual Budget - Water Expenditures $13,162,600 (2023/2024 FY) Water Revenues $6,583,300 - $6,579,300 Cost Per Capita - $297.15 per capita 16 SERVICE AREA PLAN INTRODUCTION INTRODUCTION I. PURPOSE In accordance with the Cortese-Knox-Hertzberg Local Government Reorganization Act of 2000, an up-to-date Service Area Plan is required for all cities. The purpose of the Service Area Plan is to address how public facilities will be extended to the areas outside the City limits and within the sphere of influence. It is intended to demonstrate the City’s ability and intent to provide adequate services to the sphere of influence boundaries at the time of annexation. This Service Area Plan (SAP) provides an analysis of existing public facilities and services of the City and indicates how the demand created by future developments within the City’s service area would be met for each service and facility. The Service Area Plan contains the following: • A projection of the geographic extent of service capabilities during the next 20 years delineated in 5-year increments. • Projected level of service capabilities, time frames and geographical areas. • Actual and projected costs of services to consumers. • Sufficient information concerning current and projected capital programs, revenues, costs, rate structures and financing, and other information necessary to support the projected service capabilities and areas set forth in the Plan. II. BACKGROUND The City of Imperial is a predominantly agricultural City situated 13 miles north of the U.S./Mexico border and adjacent to the northern boundary of the City of El Centro all within the County of Imperial. The California Mid-Winter fairgrounds, the Imperial County Airport, and the Imperial Irrigation District (IID) headquarters are the other primary elements that are identified with the City of Imperial. Additionally, 40 acres in the southeast portion of the City is the home of the El Centro Sector Headquarters of the U.S. Border Patrol. Exhibit 1, Sphere of Influence/City Limits, illustrates the boundaries of the City limits and the proposed sphere of influence for the City of Imperial. The entire Sphere of Influence consists of approximately 8,343 acres of land, 3,999 of which are within the City limits. Based on the anticipated development to occur during the next 20-year period, the City of Imperial is able to demonstrate the ability to provide municipal services to the area included in this Service Area Plan. 17 SERVICE AREA PLAN INTRODUCTION Outside of the current City limits there are a total of 15 areas assumed for annexation and development within the next twenty (20) years. For the purposes of this Service Area Plan, these areas have been labeled as provided for in Exhibit 2 which also illustrate the location of these annexation areas and the time period in which they are assumed to be annexed. 18 SERVICE AREA PLAN INTRODUCTION Exhibit 1 - City Limits / Sphere of Influence 19 SERVICE AREA PLAN INTRODUCTION Exhibit 2 - Annexation Areas 20 SERVICE AREA PLAN INTRODUCTION III. RESIDENTIAL PROJECTIONS The previous Service Area Plans (2008 and 2015) assumed population projections published by the Southern California Association of Governments (SCAG) and estimated growth within the current city boundaries and the future annexation area. This Service Area Plan uses population projections based on SCAG’s persons per household, existing dwelling units as provided by the City of Imperial issuance of building permits through February 2024, anticipated annexations as well as the growth that has occurred over the past 10 years. This is discussed further in the Phasing Projections section of this document. The City of Imperial’s population is estimated to increase to 30,163 by 2030 and is expected to grow to 45,496 by the year 2045. The following table, City of Imperial Population Projections, provides projections of the future population of the City of Imperial through Year 2045 in five-year increments. Table 1 - Population Projections YEAR PROJECTED POPULATION 2024 22,141 2025 22,853 2030 26,774 2035 31,369 2040 36,753 2045 43,061 21 SERVICE AREA PLAN INTRODUCTION IV. PUBLIC FACILITIES AND SERVICES This Service Area Plan will address how public facilities and services will be provided to the City of Imperial and the Annexation Areas over the course of the 20-year planning period. An analysis of the following facilities and services are provided in this document: • Administrative Facilities City of Imperial • Drainage Facilities City of Imperial/Imperial Irrigation District • Fire Facilities County of Imperial via contract with the City • Law Enforcement City of Imperial • Library Facilities City of Imperial • Park and Recreational Facilities City of Imperial • Circulation Facilities City of Imperial • Wastewater Treatment City of Imperial • Water Facilities City of Imperial Each facility is analyzed in detail based on the standards developed by LAFCO for Service Area Plans. For each service, the following information is provided: • Description of the nature of each service to be provided. • Description of the service level capacity from the service provider’s facilities. • Presentation of maps that clearly indicate the location of existing and proposed facilities, including a plan for timing and location of facilities. • Identification of existing land use and a five-year projection of land use and land use control. • Identification of the anticipated service level to be provided. • Demonstration that adequate services will be provided within the time frame provided. • Discussion of any conditions which may be imposed or required within the affected territory. • Description of any actions, improvements, or construction necessary to reach required service levels, including costs and financing methods. • Provision of copies of district enabling legislation pertinent to the provision of services and annexations. 22 SERVICE AREA PLAN INTRODUCTION Each facility analysis is divided into four sections which discuss the above- mentioned information. These sections are: • Performance Standard: A description of the desired level of service that a public facility must provide. • Facility Planning and Adequacy Analysis: A description of the existing facilities, the current adequacy of the facilities, the future demand for facilities and the phasing of the demand for facilities. • Mitigation: A series of recommendations to ensure that adequate facilities will be provided. • Financing: An explanation and identification of how the service and facilities are currently being funded, including a per capita cost, and how future services and facilities may be funded. 23 SERVICE AREA PLAN PHASING PROJECTIONS PHASING PROJECTIONS I. INTRODUCTION The Phasing Projections section provides an estimate for where and when development within the areas of annexation will be phased into the City of Imperial. Although phasing projections are difficult to predict with precision, they are beneficial to the planning of public facilities to ensure level of service standards are continually met. II. AREAS OF ANNEXATION Each area of annexation is described below in terms of its approximate boundary lines, the land uses involved and the timing in which the annexation will take place. The following segment provides a summary of each annexation area in the order of when the area is anticipated to be annexed. Within 5 Years - Annexation Area N-4, 186 Acres – This area is proposed for annexation into the City within five (5) years. The General Plan land use designation in this area is Residential Low–Medium Density and Commercial Neighborhood. The existing land use is single family residential and agricultural farming. The boundaries of this annexation area consist generally of the following: • North boundary line –Larsen Road • South boundary line – Ralph Road • East boundary line – Hwy-86 • West boundary line – La Brucherie Road Annexation Area N-5, 163 Acres– This area is proposed for annexation into the City within five (5) years. The General Plan land use designations in this area are General Industrial and Agriculture. The existing land use is industrial. 24 SERVICE AREA PLAN PHASING PROJECTIONS The boundaries of this annexation area consist generally of the following: • North boundary line –Larsen Road • South boundary line – Ralph Road • East boundary line – Clark Road • West boundary line – State Highway 86 Annexation Area N-6, 50 Acres - This area is anticipated to be annexed into the City within five (5) years. The General Plan land use designation in this area consists of Residential Low – Medium Density. The existing land use is agricultural farming. The boundaries for this annexation area consist of the following: • North boundary line – Ralph Road • South boundary line – Neckel Road • East boundary line – City Limits/Southern Pacific Railroad tracks • West boundary line – Clark Road Annexation Area NE-2, 620 Acres – This area is proposed for annexation into the City within five (5) years. The General Plan land use designation in this area is Low – Medium Residential, Residential Condominium, Neighborhood Commercial and Public Use. The existing land use is agricultural farming. The boundaries of this annexation area consist generally of the following: • North boundary line –Neckel Road • South boundary line – Worthington Road • East boundary line – Dogwood Road • West boundary line – Clark Road Annexation Area SE-1, 320 Acres– This area is proposed for annexation into the City within five (5) years. The General Plan land use designation in this area is Low – Medium Residential, Residential Condominium, Neighborhood Commercial, General Industrial and Public Use. The existing land use is agricultural farming. 25 SERVICE AREA PLAN PHASING PROJECTIONS The boundaries of this annexation area consist generally of the following: • North boundary line –Worthington • South boundary line – Huston Road • East boundary line – Dogwood Road • West boundary line – “P” Street/Clark Road Annexation Area SE-2, 51 Acres - This area is anticipated to be annexed into the City within a 5-year period. The General Plan land use designation in this area consists of Rail Served Industrial. The existing land uses consist of one single family home and agricultural. The boundaries for this annexation area consist of the following: • North boundary line - 1st Street • South boundary line - Southern property line of parcel 044- 200-094 • East boundary line - Clark Road • West boundary line – Railroad tracks Annexation Area SE-3, 310 Acres - This area is anticipated to be annexed into the City within a 5-year period. The General Plan land use designation in this area consists of Residential Low-Medium Density. The existing land uses consist of one single family home and agricultural. The boundaries for this annexation area consist of the following: • North boundary line – Huston Road • South boundary line - Southern property line of parcel 044- 200-095 and 019 • East boundary line – Eastern property lines of 044-200-019 • West boundary line – Clark Road Within 10 Years - Annexation Area N-1, 370 Acres – This area is proposed for annexation in the City within ten (10) years. This area is reserved for the Regional Park and Equestrian Center. The General Plan designations for this area are Neighborhood Commercial and Residential Low-Medium Density. The existing uses are single family homes and agriculture. 26 SERVICE AREA PLAN PHASING PROJECTIONS The boundaries of this annexation area consist generally of the following: • North boundary line –Harris Road and Lydick Loop • South boundary line – Larsen Road • East boundary line – Hwy-86 • West boundary line – Nance Road Annexation Area N-2, 390 Acres – This area is proposed for annexation in the City within ten (10) years. The General Plan designations for this area is Residential Low-Medium Density. The existing uses are single family homes and agriculture. The boundaries of this annexation area consist generally of the following: • North boundary line –Larsen Road • South boundary line – Neckel Road • East boundary line – Nance Road and La Brucherie Road • West boundary line – Austin Road Annexation Area NE-1, 320 Acres – This area is proposed for annexation into the City within ten (10) years. The General Plan land use designation in this area is Agriculture and Commercial Neighborhood. The existing land use is agricultural farming. The boundaries of this annexation area consist generally of the following: • North boundary line –Neckel Road • South boundary line – Short Road • East boundary line – Dogwood Road • West boundary line –Annexation Area NE-2 Annexation Area SE-5, 320 Acres - This area is proposed for annexation into the City within ten (10) years. The General Plan land use designations in this area are Residential Low-Medium Density Residential and Neighborhood Commercial. The existing land uses consist of single family detached homes, mobile homes, a small industrial building, agricultural farming and vacant land. 27 SERVICE AREA PLAN PHASING PROJECTIONS The boundaries for this annexation area consist of the following: • North boundary line - Northern property line of 044-200-25, 091 & 096 • South boundary line – Aten Road • East boundary line - Dogwood Road • West boundary line – Imperial Cross Elementary School and Cross Road Annexation Area SE-6, 160 Acres - This area is anticipated to be annexed into the City within ten (10) years. The General Plan land use designation in this area consists of Rail Served Industrial. The existing land uses consist of a pipeline company, a border patrol facility, the Southern Pacific Railroad, and warehouse storage. The boundaries for this annexation area consist of the following: • North boundary line - Aten Road • South boundary line - Central Drain • East boundary line - Eastern property line of parcel 044-220- 46 • West boundary line - Western property line of parcels 044- 220-26,46 and 48 Within 20 Years - Annexation Area W-1, 891 Acres - This area is anticipated to be annexed into the City within twenty (20) years. The General Plan land use designation in this area consists of Residential Low Density and Residential Low-Medium Density. The existing land uses consist of single family detached and mobile homes. The boundaries for this annexation area consist of the following: • North boundary line – Neckel Road • South boundary line – Brewer Road between Nance Road and La Brucherie Road • East boundary line – West Boundary of APN 063-047-017 & 063-054-011 • West boundary line – Austin Road 28 SERVICE AREA PLAN PHASING PROJECTIONS Annexation Area SE-4, 160 Acres - This area is anticipated to be annexed into the City within twenty (20) years. The General Plan land use designation in this area consists of Residential Low–Medium Density. The existing land use is agricultural farming and one single family home. The boundaries for this annexation area consist of the following: • North boundary line – Huston Road • South boundary line – Northern property line of 044-200-025 • East boundary line –Dogwood Road • West boundary line – Western property line of 044-200-020 29 SERVICE AREA PLAN PHASING PROJECTIONS Exhibit 3 - General Plan Land Use Map 30 SERVICE AREA PLAN PHASING PROJECTIONS A. Residential Projections The residential development projections provide the anticipated future residential development based on the most current land use designations. The land use designations for the sphere of influence are based on the current City of Imperial General Plan, as shown Exhibit 3 by as well as the development proposed for the annexation areas. The following information was obtained from assessor parcel maps, the City of Imperial General Plan, an on-site land use survey and building permit information through February 14, 2024. Existing Dwelling Units - All the existing dwelling units within the sphere of influence were determined during the on-site Land Use Survey conducted 2009, updated existing units counts in the 2015 Service Area Plan and building permits issued through February 24, 2024. The existing dwelling units included single family detached dwellings, mobile homes, manufactured homes, and multi-family residential units. Mobile Homes and Manufactured homes are represented as Single Family Residential unless within a Mobile Home Park zone. It was determined that there are 6,684 existing dwelling units within the City limits and 427 existing dwelling units in the annexation areas for a total of 7,111 existing dwelling units within the entire sphere of influence area. Future Dwelling Units - Future dwelling units were calculated by adding the number of vacant and underutilized acres for sites both within the incorporated City Limits and in Annexation Areas, grouped into land use, and multiplying that summation by the allowed density per acre (Vacant Build Out Density) and applying the 80% realistic maximum build-out as a conservative ratio. The formula used to obtain this figure is as follows: (Vacant Acres + Underutilized Acres) x Vacant Build Out Density x 80% = Realistic Future Dwelling Units Based on the density allowances and the annexation assumptions in this report, and as depicted in Table 2, the current incorporated areas could accommodate approximately 1,718 additional residential units. Table 4 shows that the annexation areas could accommodate approximately 10,803 31 SERVICE AREA PLAN PHASING PROJECTIONS future units within unincorporated area. The total additional future dwelling unit count for all areas within the City limits and the annexation areas is estimated to be 12,521 additional units as noted in the Table 5 with an estimated build out population of 70,224. The following table identifies the densities per acre which are allowed for each land use designation: Land Use Designation Build Out Density GENERAL PLAN VACANT BUILD DWELLING UNITS OUT DENSITY LAND USE DESIGNATION PER ACRE RANGE PER ACRE Rural Residential .5 - 1 1 Low Density Residential 1 - 2 2 Low Medium Density Residential 2 - 5 5 Residential Condominium 5 - 20 20 Multiple Family Residential 20 - 30 20 Mobile Home Park 5 - 8 8 Agriculture .4 .4 32 SERVICE AREA PLAN PHASING PROJECTIONS Build Out Dwelling Units - Combining the existing dwelling units and projected future dwelling units results in a total build out dwelling unit projection of 19,632 dwelling units for the entire sphere of influence. The build out population for the City of Imperial once all areas within the sphere of influence have been annexed and developed is estimated to total 70,224 persons. The build out population was determined by multiplying the build out dwelling units by the person per household rate of 3.5776 persons per dwelling unit. Table 2 through Table 5 on pages 33 through 35 provide the results of the land use survey and the residential build out projections. Table 2 – Residential Build Out Projections Within City Residential Build Out Projections Area Within City Limits Build Out Land Use Designation Existing DUs (1) Future DUs (2) Build Out DUs Population Single Family Residential 5,361 1,196 6,557 23,454 Multiple Family Residential 1,253 522 1,775 6,349 Mobile Home Park 70 0 70 250 TOTALS: 6,684 1,718 8,402 30,054 (1) - Existing Units Source - SCAG - Local Housing Data - April 2021 PLUS 125 SFD permits pulled from April 1, 2021 - March 30, 2022, PLUS 48 MF permits pulled from April 1, 2021 - March 30, 2022 (2) - Future Units - Vacant Land Survey provided by the City of Imperial - April 2021 MINUS SFD and MF units between April 1, 2021 - March 30, 2022. 6 Source: SCAG – April 2021 33 SERVICE AREA PLAN PHASING PROJECTIONS Table 3 – Residential Projections – Annexation Areas Realistic Units Area General Land Use Acres Phasing (1) N-4 Residential & Commercial 186 1 year 701 N-6 Residential 50 20 years 240 N-5 Agriculture & Industrial 163 5 years 16 NE-2 Agriculture, Residential & Commercial 620 5 years 867 SE-1 Agriculture & Commercial 320 1 year 99 SE-2 Industrial 84 5 years 0 SE-3 Residential 310 5 years 1,488 Subtotal 1,733 5 Years 3,411 N-1 Residential & Commercial 370 10 years 1,488 N-2 Residential 390 10 years 1,872 NE-1 Agriculture & Commercial 320 10 years 99 SE-5 Residential & Commercial 320 10 years 1,488 SE-6 Industrial 160 10 years 0 Subtotal 1,560 10 Years 4,947 W-1 Residential 891 20 years 1,681 SE-4 Residential 160 20 years 768 Subtotal 1,051 20 Years 2,449 GRAND TOTAL 4,344 10,807 (1) Methodology: The acreage in each development was multiplied by the maximum density allowed for the corresponding land use and by 80% to discount roadways, parks and retention basins and to obtain a realistic unit count. 34 SERVICE AREA PLAN PHASING PROJECTIONS Table 4 – Residential Build Out Projections – Annexations Areas Residential Build Out Projections Annexation Area Summary Existing Future Build Out Build Out Land Use Designation DUs DUs DUs Population Single Family Residential 423 10,807 11,230 40,170 Multiple Family Residential 0 0 0 0 Nonresidential Areas 4 (4) 0 0 TOTALS: 427 10,803 11,230 40,170 Table 5 – Total Residential Build Out Projections Total Residential Build Out Projections City Limits and Annexation Areas Build Out Study Areas Existing DUs Future DUs Build Out DUs Population City Limits 6,684 1,718 8,402 30,054 Annexation Areas 427 10,803 11,230 40,170 TOTALS: 7,111 12,521 19,632 70,224 35 SERVICE AREA PLAN PHASING PROJECTIONS B. Nonresidential Projections Nonresidential build out projections predict future growth of those areas containing industrial and commercial land use designations. The nonresidential development projections provide a listing of the existing, future and build out square footage within the City limits and the sphere of influence area. The methodology for obtaining existing and future nonresidential square footage is similar to that of the residential projections. Existing Nonresidential Square Footage Existing nonresidential square footage was calculated by applying a coverage factor of 40% on all developed land designated for commercial and industrial uses. The square footage was determined by multiplying the site acreage by the 40% coverage factor for all developed nonresidential designated areas. The existing nonresidential square footage within the City limits is estimated to be 4,311,995 square feet. The existing nonresidential square footage within the annexation areas is estimated to be 447,876 square feet. Future Nonresidential Square Footage Similar to the process of determining the existing nonresidential square footage, a coverage factor was used to determine future nonresidential square footage on vacant and underutilized property. The vacant coverage factor for commercial and industrial uses for future development is 30%. The reason for the reduction from 40% for existing development to 30% for future development is that a coverage factor of 30% accounts for reductions of buildable land area for street and utility land dedications as well as parking and landscaping requirements that essentially decrease the amount of square footage that can be developed. The future nonresidential square footage within the City limits is estimated to be 10,003,829 square feet. The future nonresidential square footage within the annexation areas is estimated to be 13,319,021 square feet. Nonresidential Build Out Square Footage Combining the existing nonresidential inventory with the future nonresidential projections, the total nonresidential build out projections were determined. The total builds out nonresidential square footage within the sphere of influence including all existing square footage is estimated to be 23,322,850 square feet. 36 SERVICE AREA PLAN PHASING PROJECTIONS Table 6 through Table 8 on pages 37 through 37 provide the results of the land use survey and the nonresidential build out projections. Table 6 – Nonresidential Build Out Projections Within City Nonresidential Build Out Projections Area Within City Limits Existing Future Build Out Land Use Designation Development Development Development (sq. ft.) (sq. ft.) (sq. ft.) Village Commercial 173,725 38,566 212,291 Neighborhood Commercial 491,193 877,546 1,368,739 Auto Mall 328,329 525,623 853,952 Commercial Regional 1,112,967 1,526,765 2,639,732 General Industrial 675,149 5,480,439 6,155,588 Rail-served Industrial 1,167,578 1,917,944 3,085,522 Additional Nonresidential Development 363,054 (363,054) 0 TOTALS: 4,311,995 10,003,829 14,315,824 (1) Based on 2015 Data from SAP including Building Permits issued through April 11, 2022. Table 7 – Nonresidential Build Out Projections – Annexation Areas Nonresidential Build Out Projections Annexation Area Summary Existing Future Build Out Land Use Designation Development Development Development (sq. ft.) (sq. ft.) (sq. ft.) Neighborhood Commercial 11,260 1,881,900 1,893,160 Commercial Regional 33,242 2,885,676 2,918,918 General Industrial 0 0 0 Rail-Served Industrial 403,374 6,441,881 6,845,255 TOTALS: 447,876 11,209,457 11,657,333 Source - June 2017 City of Imperial General Plan Table 8 – Nonresidential Build Out Projections - Summary 37 SERVICE AREA PLAN PHASING PROJECTIONS Total Nonresidential Build Out Projections City Limits and Annexation Areas Existing Future Build Out Study Areas Development (sq. Development Development ft.) (sq. ft.) (sq. ft.) City Limits 4,311,995 10,003,829 14,315,824 Annexation Areas 447,876 11,209,457 11,657,333 TOTALS: 4,759,871 21,213,286 25,973,157 38 SERVICE AREA PLAN ADMINISTRATIVE FACILITIES ADMINISTRATIVE FACILITIES I. PERFORMANCE STANDARD The performance standard for administrative services was determined during the preparation of the Service Area Plan approved by LAFCO on January 25, 2001, and reaffirmed in the Service Area Plan adopted in September 2015. It was based on the existing administrative facilities square footage and the existing population at the time of the preparation of the original Service Area Plan. It was determined at that time that the building area available was efficient and appropriate. Therefore, the performance standard was set at 842 square feet per 1,000 population. II. FACILITY PLANNING AND ADEQUACY ANALYSIS This analysis provides an inventory of the existing City Administrative Facilities owned by the City of Imperial, the existing and future demand for facilities as well as a projected phasing schedule. The purpose of this analysis is to determine if the existing facilities are adequate and to identify approximately when additional facilities will be needed in order to meet future demand. A. Inventory of Existing Facilities The City of Imperial City Hall is located at 400 - 420 South Imperial Avenue. The existing administrative facilities consist of a total of 9,888 square feet. This square footage is broken down into the following categories: City Clerk 306 sq. ft. City Hall 2,523 sq. ft. City Manager 866 sq. ft. Legislative 1,000 sq. ft. Community Center 2,088 sq. ft. Parks & Recreation 768 sq. ft. Senior Center 2,337 sq. ft. TOTAL 9,888 sq. ft. B. Adequacy of Existing Facilities Using the performance formula, the existing demand for administrative facilities is 18,642 square feet. Existing Population x Performance Standard = Current Demand 22,141 persons x 842 sq.ft. /1,000 population = 18,642 sq.ft. 39 SERVICE AREA PLAN ADMINISTRATIVE FACILITIES Existing Facilities - Current Demand = Adequacy 9,888 sq.ft. - 18,642 sq.ft. = -8,754 sq.ft. Based on the performance standard formula, there is a deficiency of -8,754 square feet of administrative building square footage. As the population increases, there will be an immediate need for additional City administrative facilities. C. Future Demand for Facilities Using the existing performance standard formula, the City of Imperial will need 22,544 square feet of administrative space by the year 2030. 26,774 Future 2030 population x 842 sq. ft. per 1,000 population = 22,544 square feet D. Opportunities for Shared Facilities The City of Imperial provides for all of its City administrative needs using full-time, part-time and contract workers. Assistance from other jurisdictions for administrative services is not provided nor will be provided. There are many staff members who provide their expertise in public facilities and services that are outside of the administrative services arena such as in circulation, water, and wastewater. For example, the City Manager, Community Development Director, and several other employees of the City will complete tasks that are not a part of the administrative services but are directly related to the specific needs of various public services that the City provides. These tasks are funded through the individual budgets of the various departments for which the tasks are being completed. This method of cross-utilization is an efficient use of existing resources especially for small jurisdictions such as the City of Imperial. E. Phasing The following represents the demand for administrative facilities square footage for next 20 years in five-year increments. Table 9 on page 45 provides a yearly demand for administrative facilities. • 2025 – 19,242 sq. ft. • 2030 – 22,544 sq. ft. • 2035 – 26,413 sq. ft. 40 SERVICE AREA PLAN ADMINISTRATIVE FACILITIES • 2040 – 30,946 sq. ft. • 2045 – 36,257 sq. ft. III. MITIGATION On a yearly basis, the City of Imperial should review the facilities provided against the demand for facilities based on the performance standard. Additional facilities should be provided on an as needed basis. Recommendations: A. On a yearly basis, the City of Imperial shall review the facilities provided against the demand for facilities based on the performance standard. B. By the year 2030 (6-year time period), a minimum of 15,510 square feet of additional administrative facilities to meet future demand shall be provided. IV. FINANCING The current revenue sources for administrative facilities includes property tax and sales taxes, licenses and permits, fine and penalties, charges for services, Development Impact Fees and other miscellaneous sources. A. Per Capita Costs The 2023-2024 City of Imperial Budget identifies approximately $4,013,200 for the continued operation of administrative facilities. There are approximately $1,050,166 in general fund revenues (charges for services, licenses) used to help pay for the administrative services. These functional revenues must be subtracted from the expenditures in order to determine the true costs to the general public. Therefore, the cost to the general public through taxation for administrative services is $2,963,034. Using the City’s current population, the per capita cost is $133.82. A cost estimate for future continued maintenance and operation of administrative facilities is illustrated in Table 10 on page 46. These estimations assume a constant cost per capita in the year 2021 dollars and the provided population projections. B. Future Funding Sources 41 SERVICE AREA PLAN ADMINISTRATIVE FACILITIES The City of Imperial will continue to use the existing funding sources for the maintenance and operation of City administrative facilities. However, due to the future growth anticipated, other funding sources for capital improvements will be needed. Other funding sources available include general obligation bonds or a City- wide community facilities district. Further descriptions of the financing mechanisms are provided in the Financing section. 42 SERVICE AREA PLAN ADMINISTRATIVE FACILITIES Exhibit 4 – Administrative Facilities 43 SERVICE AREA PLAN ADMINISTRATIVE FACILITIES 44 SERVICE AREA PLAN ADMINISTRATIVE FACILITIES Table 9 – Demand for Administrative Facilities Demand for Administrative Facilities PROJECTED BUILDING SQUARE YEAR POPULATION FOOTAGE DEMAND 2024 21,141 18,642 2025 22,853 19,242 2030 26,774 22,544 2035 31,369 26,413 2040 36,753 30,946 2045 43,061 36,257 45 SERVICE AREA PLAN ADMINISTRATIVE FACILITIES Table 10 – Yearly Cost Estimate for Yearly Administrative Services Yearly Cost Estimate for Administrative Services PROJECTED YEAR COST (1) POPULATION 2024 22,141 $4,013,200 2025 22,853 $4,153,662 2026 23,588 $4,299,040 2027 24,347 $4,449,506 2028 25,130 $4,605,239 2029 25,939 $4,766,422 2030 26,774 $4,933,247 2031 27,636 $5,105,911 2032 28,525 $5,284,618 2033 29,443 $5,469,579 2034 30,391 $5,661,014 2035 31,369 $5,859,150 2036 32,379 $6,064,220 2037 33,421 $6,276,468 2038 34,497 $6,496,144 2039 35,607 $6,723,509 2040 36,753 $6,958,832 2041 37,936 $7,202,391 2042 39,157 $7,454,475 2043 40,417 $7,715,382 2044 41,718 $7,985,420 2045 43,061 $8,264,910 (1) Estimates are based on current cost per capita in the FY 2023-2024 Budget. 46 DRAINAGE FACILITIES DRAINAGE FACILITIES I. PERFORMANCE STANDARD Adequacy of drainage facilities is based on conformance with the City of Imperial design guidelines for storm water runoff and management, NPDES requirements, the requirements of the Federal Emergency Management Agency and the requirements established by the Imperial Irrigation District for storm water runoff. II. FACILITY PLANNING AND ADEQUACY ANALYSIS The City of Imperial’s storm water drainage facilities include many ditches, pipes and detention basins which function to divert storm runoff and standing water away from residences and business within the City. These facilities convey storm water runoff into the main water drainage system managed by the Imperial Irrigation District (IID). However, the IID has communicated interest in abandoning all facilities within the City limits for the City to take over the system. Additionally, as future development occurs and drainage facilities are no longer used for agricultural drainage, the IID will abandon those facilities to the City, so that the IID only manages drains used for agricultural. A. Inventory of Existing Facilities The primary drainage facilities receiving the City of Imperial’s storm water which are managed by the Imperial Irrigation District include the North Central Drain, North Central Drain No. 2, Newside Drain No. 1PL, Dahlia Drain No. 8, Dolson Drain and the McCall Drain No. 5A and 5B. A majority of the storm water collected within the City of Imperial uses surface drainage ditches to convey storm water to the IID drains. There are five primary drainage zones within the City. Southwest Drainage Zone - The southwestern portion of the City near the Sandalwood and Wildflower subdivisions and the industrial area at Aten and La Brucherie use a series of retention basins to restrict the flow of storm water before entering the underground storm water conveyance pipes. There is a small lift station adjacent to Aten Road, which assists with the conveyance of storm water for the Sandalwood and Wildflower subdivisions into the storm water conveyance system. The system then transports the storm water to the North Central Drain No. 2 which flows to the main North Central Drain. 47 DRAINAGE FACILITIES Central West Drainage Zone - The central portion of the City north of the airport and west of Highway 86 conveys storm water through surface drainage ditches to a primary surface drainage ditch located adjacent to Highway 86. This drainage ditch flows north adjacent to Highway 86 to the IID Dahlia No. 8 drain. Central East Drainage Zone - The central area east of Highway 86 and west of the railroad tracks also uses surface drainage ditches to convey storm water to a primary drainage ditch adjacent to M Street. The M Street drainage ditch flows north to Fifteenth Street. At Fifteenth Street the M Street ditch storm water enters the IID Dolson No. 2 Drain. East Drainage Zone - From First Street to Barioni Boulevard east of the railroad tracks, surface drainage ditches convey storm water to an IID drainage pipe at the southeast corner of the intersection of Barioni and P Street. North of Barioni Boulevard, surface drainage ditches convey storm water west to the primary drainage ditch at Barioni Boulevard and N Street. The N Street drainage ditch flows north to Fifteenth Street. At this point the surface water flows into an 18" pipe which conveys the storm water west under the railroad tracks and into the IID Dolson No. 2 Drain. Northeast Drainage Zone - There are two subdivisions in the northern portion of the City east of Highway 86. Each subdivision contains their respective retention basins and underground storm water conveyance systems. Water flows out of the retention basins and into the IID Dolson No. 8 and No. 2 Drains. Through a series of IID drains, the storm water is ultimately conveyed to the New River and the Alamo River. B. Adequacy of Existing Facilities The existing primary drainage system managed by IID is not designed to convey all storm water runoff from urbanization. Therefore, recent development must provide for on-site retention of storm water to mitigate against storm water impacts. These retention facilities are designed to restrict storm water flows into the IID drains. Conveyance out of the retention basins is restricted by the use of 12" pipes. The City of Imperial Public Services Department provides the maintenance of the City storm water drainage system. The Public Services crews monitor the flow within the drainage ditches, make minor repairs and clean the ditches on an as needed basis. Additionally, street sweeping occurs 48 DRAINAGE FACILITIES throughout the City, which is a preventative method that assists in keeping the drainage ways clean of some debris and sediment. According to the City of Imperial Public Services Department, the current system provides adequate conveyance of storm water for events up to the 100-year storm. There were only two instances in the mid - 1970's when the drainage system did not adequately convey storm water in localized low-lying areas. C. Future Demand for Facilities As future development occurs, storm water drainage systems must be installed to ensure adequate removal of runoff. The design of the future systems will be dependent upon the type and the extent of the development proposed. An increase in the amount of impervious surfaces will result in a greater amount of surface runoff. The exact size and location of future facilities will be determined at the time development is proposed and processed through the City of Imperial. Any future development must continue to comply with IID policies regarding retention of storm water to reduce the impacts to the IID drains. Storm water runoff as well as other contributing factors has degraded both the New and Alamo rivers. The Water Quality Control Plan for the Colorado River Basin Region prepared by the California Regional Water Quality Control Board contains strict requirements for the water quality conveyed into these rivers. Future facilities must be designed to adhere to the latest pollution control devices and NPDES requirements. D. Opportunities for Shared Facilities The City of Imperial maintains all storm drain facilities using full-time and part-time staff. Assistance from other jurisdictions for drainage services is not provided or necessary beyond the maintenance provided by IID for IID Drains. The primary drainage system is managed by IID and is not intended to convey storm water generated by urban runoff. However, some storm water does flow into the IID drainage system. The City of Imperial and IID maintain various aspects of the total drainage system. At this time, the management of these facilities is effective and is not expected to change in the near future. 49 DRAINAGE FACILITIES E. Phasing The construction of future storm water drainage facilities is based on the rate of new development within the City of Imperial. Additional storm water drainage facilities will be needed in the proposed annexation areas in order to convey storm water into the IID drainage system. The future storm water management systems for the annexation areas will be designed during the Tentative Map and Final Map stage of development. III. MITIGATION The City of Imperial should continually monitor the existing storm drain facilities to ensure the facilities are operating at an adequate level. Recommendations: A. All future development in the City of Imperial shall be required to construct future storm drain facilities in accordance with the design standards of the Engineering Department and the IID necessary to convey storm water into existing drains managed by IID. B. All future development shall retain storm water on-site or within existing retention basins to restrict storm water flow into IID facilities in accordance with the IID policies. C. All future development shall ensure compliance with all state and federal rules and regulations related to the discharge of storm water. D. All development shall provide improvements constructed pursuant to best management practices as referenced in the California Storm Water Best Management Practices Handbook. IV. FINANCING Future storm water drainage facilities will be installed at the developer’s expense at the time of construction. The City of Imperial General Fund will finance maintenance of existing and future public drainage facilities. The current revenue sources for storm water drainage facilities include property and sales taxes, licenses and permits, charges for services and other miscellaneous sources. 50 DRAINAGE FACILITIES A. Per Capita Costs Since the City of Imperial’s yearly budget does not segregate out the maintenance and operation cost for storm drain facilities, an average per capita cost for the continued maintenance and operation of the stormwater drainage system could not be accurately determined. However, based on the 2023-2024 FY City of Imperial Budget, $105,200 per year was projected in the budget, however actual costs is $31,632 spent on maintenance and operation, utilizing only 30.1% of the allocated budget for storm drains. The amount fluctuates depending on the yearly assessments of needs. The Public Services crews monitor the flow within the drainage ditches, make minor repairs, and clean the ditches on an as needed basis. Additionally, street sweeping occurs throughout the City which is a preventative method that assists in keeping the drainage ways clean of some debris and sediment. Using the City’s current population and actual cost $31,632 per the fiscal year amount for maintenance and operation, the per capita cost for drainage facilities is assumed to be $1.42. $31,632 / 22,141 population = $1.42 per capita A cost estimate for future continued maintenance and operation of the storm water drainage facilities is provided in Table 11 on page 54. These estimations assume a constant cost per capita in the year 2023 - 2024 dollars and the provided population projections. B. Future Funding Sources The City of Imperial will continue to use the existing funding sources for the maintenance and operation of City storm water drainage facilities. However, due to the future growth anticipated, other funding sources for capital improvements will be needed. The City collects development impact fees; however, there is no impact fee for drainage facilities. Other funding sources available are a City-wide community facilities district, special assessment districts or a Community Services District. Further descriptions of these and other financing mechanisms are provided in the Financing section. 51 DRAINAGE FACILITIES 52 DRAINAGE FACILITIES Exhibit 5 – Drainage Facilities 53 DRAINAGE FACILITIES Table 11 – Yearly Cost Estimate for Drainage Facilities Yearly Cost Estimate for Drainage Services/Facilities PROJECTED YEAR COST (1) POPULATION 2024 22,141 $31,632 2025 22,853 $32,739 2026 23,588 $33,884 2027 24,347 $35,070 2028 25,130 $36,298 2029 25,939 $37,568 2030 26,774 $38,883 2031 27,636 $40,244 2032 28,525 $41,653 2033 29,443 $43,111 2034 30,391 $44,620 2035 31,369 $46,181 2036 32,379 $47,798 2037 33,421 $49,471 2038 34,497 $51,202 2039 35,607 $52,994 2040 36,753 $54,849 2041 37,936 $56,769 2042 39,157 $58,756 2043 40,417 $60,812 2044 41,718 $62,941 2045 43,061 $65,143 (1) Estimates are based on current cost per capita in the FY 2023-2024 Budget. 54 FIRE FACILITIES FIRE FACILITIES I. PERFORMANCE STANDARD The Imperial County Fire Department (ICFD) monitors the demand on fire protection facilities and services. Currently the fire department provides response times of 3 to 5 minutes for medical emergencies and 4 to 7 minutes for structural fires. Therefore, the performance standard necessary to maintain the current level of service shall not exceed a response time of 5 minutes for medical emergencies and 7 minutes for structural fires. Additionally, the current (June 2022) Agreement for Fire Protection Services states that fire protection service will be provided to the City of Imperial on a twenty-four (24) hour, seven (7) day a-week basis. II. FACILITY PLANNING AND ADEQUACY ANALYSIS The City of Imperial contracts with the County of Imperial for fire protection and emergency services in accordance with the Agreement for Fire Protection Services Between County of Imperial and City of Imperial, April 26, 2017 (Appendix A). The current agreement was effective until June 30, 2022. The areas currently served by the County fire department include both the areas within the City limits and the annexation areas. The County of Imperial Fire Department has acknowledged and agreed to continue providing fire protection and emergency services under the terms of the June 30, 2022 agreement, with commitment that said services will continue until an agreed upon updated contract is completed. A. Inventory of Existing Facilities The City of Imperial is served by one fire station located at 2514 La Brucherie Road. The fire station has 14,500 square feet of building area. In accordance with the Agreement for Fire Protection Services, three (3) full- time Captains, three (3) full-time Fire Fighter II, and three (3) Extra Help Firefighters are assigned to the City per 24-hour shift. According to the latest agreement, the following fire protection facilities are currently available for Imperial7: 1F  One (1) 500 Gallon Engine (City) – Currently out of Service/Replacement Needed  One (1) 105 Foot Ladder Truck (City) – Currently out of Service/Waiting on Repair, Replacement needed 7 Source – Agreement for Fire Protection Services, Exhibit A, April 26, 2017 55 FIRE FACILITIES  One (1) 750 Gallon Engine (County) – Available by mutual request  One (1) 800 Gallon Engine – Currently in use to service the City, first out unit  One (1) 1,800 Gallon Water Tender (County)  One (1) 1,500 Gallon Aircraft Crash/Rescue Truck (County) – Out of Commission  One (1) Hazardous Device (Bomb) Unit (County) The City of Imperial owns some of the equipment at the fire station. Minor preventative maintenance of the equipment and management of the personnel are performed by the County. Major repairs to equipment are the responsibility of the City of Imperial. B. Adequacy of Existing Facilities The fire department currently provides average response times of 7 minutes for the Northeast area (Neckel Road), 3 minutes for the Southwest area (Aten/Austin), 5 minutes for the Northwest area (14th/D Street), and 5 minutes for the Southeast area (Clark/Aten). However, as development continues to occur, there may be occasional delays due to traffic. A shared facility for law enforcement and fire protection may be located at the northeast corner of Clark Road and Worthington Road to further minimize response times east of the railroad tracks. C. Future Demand for Facilities The City is estimated to reach a population of 26,774 by the year 2030. Based on the demand projections provided in this service area plan, it is apparent that another fire station is needed. A final master plan for fire protection facilities has not been prepared by the Fire Department. However, there are preliminary indications that a shared fire/police substation is desired. This public safety facility is anticipated to be approximately 15,000 square feet and to include training facilities to be shared by the fire and police departments. It is assumed that the fire department will utilize approximately 10,000 square feet of the facility. Based on the current development trend toward the east, the new public safety facility may be located at the northeast corner of Clark Road and Worthington Road. Based on a letter from the Imperial County Fire Department dated December 2, 2020, the following vehicles and equipment should be provided in the future. 56 FIRE FACILITIES Vehicles8: One (1) Fire Engine One (1) Water Tender One (1) Brush Truck One (1) Command Response Unit Equipment9: Four (4) Breathing Apparatus One (1) Communication Equipment One (1) Specialized Equipment D. Opportunities for Shared Facilities The County of Imperial, through the office of the County Fire Chief, provides to the City of Imperial fire protection and emergency medical services. The fire station located in the City of Imperial is owned by the County as well as most of the firefighting equipment. However, the City owns a one 500 Gallon Engine, one 105 Foot Ladder Truck and various firefighting equipment. All facilities are used jointly in order to provide an adequate level of service for both the County and City area. There is also the Imperial Valley Fire Service and Rescue Mutual Aid Plan in place to ensure that emergency needs will be met. The intent of the mutual aid plan is to meet the anticipated needs of local agencies within their zones, to access resources of adjacent agencies within the area of the County, and to access the resources of other jurisdictions within Region VI, or beyond, if necessary, to meet the needs of emergency incidents. 8 Response letter from Imperial County Fire Department – December 2, 2020 and affirmed in May 2022. 9 Ibid. 57 FIRE FACILITIES E. Phasing As the City’s population increases, additional fire department staff can be hired, when necessary, in order to meet the demand created by future development. The following represents the demand for fire protection services for the next 20 years in 5-year increments. • 2025 - 14,500 sq.ft. • 2030 – 19,500 sq.ft. • 2035 – 19,500 sq.ft. • 2040 – 19,500 sq.ft. • 2045 – 19,500 sq.ft. The Demand for Fire Protection Services table on page 61 shows the demand for fire protection facilities over a twenty-year planning period with each five-year increment in bold. III. MITIGATION The City of Imperial and the County fire department should continually monitor the existing fire department facilities and response times to ensure that adequate fire protection is provided. In accordance with the agreement for fire protection services, the County provides the City with monthly reports concerning all incidents occurring during the month and the maintenance/condition of all City owned equipment. Additionally, the County Fire Chief and the Imperial City Manager are required to meet on a quarterly basis to discuss fire related issues. Recommendations: A. Fire protection facilities and personnel should be incrementally added as demand increases. B. An additional fire station should be considered. C. All major developments proposed within the City of Imperial shall be forwarded to the fire department for review and comments. D. Adequate fire flows shall be provided for all development projects. E. A Master Plan for Fire Protection Facilities should be prepared prior to the need for expanded facilities and no later than 2030. 58 FIRE FACILITIES IV. FINANCING The current revenue sources for fire protection services include property and sales taxes from the City’s general fund. The City of Imperial contracts with Imperial County for fire protection and emergency medical services. A yearly fee amount is paid to the County for these services. According to the Agreement for Fire Protection Services Between County of Imperial and City of Imperial, and the fiscal year 2023-2024 Budget the current cost per year is $1,300,000. The City of Imperial currently has no plans to change the fire protection services as provided by the Imperial County Fire Department. The City of Imperial anticipates a new agreement in place by June 30, 2025. A. Per Capita Costs For the fiscal year 2023-2024, the City of Imperial is required to pay the County $1,300,000 for fire protection services. Using the City’s estimated 2024 population of 22,141, fire protection service cost for the 2023-2024 fiscal year is $61.49 per capita. This data was calculated by dividing the annual budget of the fire department by the existing population. $1,300,000 cost / 21,141 persons = $61.49 per capita A cost estimate for future fire protection services is provided in the Yearly Cost Estimate for Fire Protection Services table on page 62. B. Future Funding Sources The City of Imperial will continue to use the existing funding sources, including development impact fees, and continue the contracting of fire protection services through the Imperial County Fire Department. Other funding sources available include a Fire Suppression Assessment, formation of a Citywide Community Facilities District, or grant funding. Further descriptions of these and other financing mechanisms are provided in the Financing section. 59 FIRE FACILITIES Exhibit 6 – Fire Station Facilities 60 FIRE FACILITIES Table 12 – Demand for Fire Protection Services Demand for Fire Protection Services PROJECTED SQUARE FOOTAGE YEAR POPULATION DEMAND (1) 2024 21,141 14,500 2025 22,853 14,500 2026 23,588 14,500 2027 24,347 14,500 2028 25,130 14,500 2029 25,939 14,500 2030 26,774 19,500 2031 27,636 19,500 2032 28,525 19,500 2033 29,443 19,500 2034 30,391 19,500 2035 31,369 19,500 2036 32,379 19,500 2037 33,421 19,500 2038 34,497 19,500 2039 35,607 19,500 2040 36,753 19,500 2041 37,936 19,500 2042 39,157 19,500 2043 40,417 19,500 2044 41,718 19,500 2045 43,061 19,500 (1) Square footage projections are based on the need to meet the required response times. 61 FIRE FACILITIES Table 13 – Yearly Cost Estimate for Fire Protection Services Yearly Cost Estimate for Administrative Services PROJECTED YEAR COST (1) POPULATION 2024 21,141 $1,300,000 2025 22,853 $1,345,500 2026 23,588 $1,392,592 2027 24,347 $1,441,333 2028 25,130 $1,491,779 2029 25,939 $1,543,992 2030 26,774 $1,598,031 2031 27,636 $1,653,963 2032 28,525 $1,711,851 2033 29,443 $1,771,766 2034 30,391 $1,833,778 2035 31,369 $1,897,960 2036 32,379 $1,964,389 2037 33,421 $2,033,142 2038 34,497 $2,104,302 2039 35,607 $2,177,953 2040 36,753 $2,254,181 2041 37,936 $2,333,078 2042 39,157 $2,414,735 2043 40,417 $2,499,251 2044 41,718 $2,586,725 2045 43,061 $2,677,260 (1) Estimates are based on current cost per capita in the year 2022 dollars. Yearly Cost is based on agreement between the City of Imperial and the County of Imperial for Fire Protection Services - Agenda Item F-5, April 26, 2017, and the FY 2023- 2024 Approved City of Imperial Budget. 62 SERVICE AREA PLAN LAW ENFORCEMENT LAW ENFORCEMENT I. PERFORMANCE STANDARD The performance standard for law enforcement facilities was determined upon approval of the service area plan on January 25, 2001 and reaffirmed in the Updated Service Area Plan - 2015. The performance standard is 1.6 officers per 1,000 population, 1 patrol vehicle per 2 officers, 0.25 support personnel per 1,000 population and 237 square feet of building area per full-time personnel. II. FACILITY PLANNING AND ADEQUACY ANALYSIS The City of Imperial has its own Police Department located at 424 South Imperial Avenue and has a minimum of two police officers on duty per shift. Each shift is 12 hours in length. Dispatching services are contracted through the Imperial County Sheriff’s Office10. The City of Imperial Police Department also assists the County Sheriff’s Office if the County does not have an officer in the vicinity. A. Inventory of Existing Facilities According to an inventory provided by the Imperial Police Department, the department has the following existing Law Enforcement personnel and facilities11: 2F Sworn Officers: One (1) Police Chief One (1) Captain Six (6) Patrol Sergeants One (1) Patrol Corporals Fifteen (15) Patrol Officers Support Personnel: One (1) Administrative Assistant to the Chief Five (5) Police Service Officers Facilities: 3,788 square feet of building Nine (9) Patrol Vehicles Seven (7) Support Vehicles 10 Source – City Council Agenda Item E-12, June 17, 2019 63 SERVICE AREA PLAN LAW ENFORCEMENT B. Adequacy of Existing Facilities Based on the performance standards, the existing demand for law enforcement facilities is as follows: Performance Standard x existing population = Current Demand 1.6 officers / 1,000 population x 21,141 population = 34 Sworn Officers Performance Standard x full-time personnel = Current Demand 237 sq.ft. of Building Area x 30 full-time personnel = 7,110 sq.ft. The Police Department currently has a deficiency of -4 police officers. Based on the current demand for 7,110 square feet of building space, there is a current deficiency of -3,322 square feet. C. Future Demand for Facilities The City is estimated to have a population of 26,774 people by the year 2030. Using the performance standard, the City will need 43 sworn officers and 21 patrol vehicles to meet future demand by the year 2030. Therefore, the City will need to employ 13 more sworn officers and obtain 5 more patrol vehicles by the year 2030. The future demand for law enforcement facilities is provided on the Demand for Law Enforcement Services table on page 68. In order for the Police Department to meet the performance standard in the future, there will also be a need for a total of 9 support personnel and 12,691 square feet of building space by the year 2030. The City has set aside a 10-acre property on the northeast corner of Worthington Road and P Street for Public Facility usage12. This public 4F safety facility is anticipated to be approximately 15,000 square feet and to include training facilities to be shared by the fire and police departments. It is assumed that the fire department will utilize approximately 10,000 square feet of the facility which leaves 5,000 square feet for the Police Department. The facility is currently in a conceptual phase, so the size, number of people needed to adequately serve the station, and the exact cost is unknown at the time of preparation of this Service Area Plan update. Based on the analysis conducted by this Service Area Plan, it does not appear that a joint use public safety facility at 15,000 will be adequate to meet the 2030 facilities demand. 12 Source – Service Area Plan Update – Adopted September 2015. 64 SERVICE AREA PLAN LAW ENFORCEMENT D. Opportunities for Shared Facilities The City of Imperial maintains its own Police Department. Dispatching services are currently provided through the Imperial County Sheriff’s Office. Additionally, the City Police Department and the County Sheriff provide emergency law enforcement back-up for each other on an as needed basis. As discussed above, it is anticipated that the Police Department will share a new facility with the Imperial County Fire Department on a 10-acre property at the northeast corner of Worthington Road and P Street. E. Phasing As the City’s population increases, additional Police Department staff and patrol vehicles can be added as necessary in order to meet the current level of service standards. The following represents the demand for Law Enforcement staff, vehicles and square footage for the next 20 years in 5- year increments. Table 14 on page 68 shows the demand for law enforcement services phased over a 20-year planning period with each five-year increment in bold. Additional police facilities will be needed within the next several years. As stated previously, the City is in the process of locating a shared public safety facility at the northeast corner of Worthington Road and P Street. III. MITIGATION Temporary buildings, vehicles and personnel can be added incrementally as demand for police protection services increases with growth. Recommendations: A. The City of Imperial shall continue to monitor the response times for priority 1 calls to ensure adequate public safety. B. The Police Department shall continue obtaining grants and other funds to combat crime through proactive preventative measures. C. The City of Imperial and the Imperial Police Department should consider the preparation of a Law Enforcement Facilities Master Plan that conducts an in-depth analysis of the facility needs to meet the goals and objectives 65 SERVICE AREA PLAN LAW ENFORCEMENT of the Police Department through build out of the City of Imperial. This should be completed by 2030. IV. FINANCING The current revenue sources for police protection services include property and sales taxes from the City’s general fund. The 2023-2024 budget allocated approximately $4,174,100 for police protection services. Other revenue is derived from special revenue sources including the State C.O.P.S. Grant (1584 COPS Grant), asset forfeitures, and Development Impact Fees. A. Per Capita Costs The 2023-2024 City of Imperial budget provided approximately $4,174,100 for police protection services. Using the City’s current population of 21,141 police protection service costs $197.44 per resident. This cost was determined by dividing the funds appropriated from the general fund for police protection services by the existing population. $4,174,100 / 21,141 population = $197.44 per capita B. Future Funding Sources The City of Imperial will continue to use the existing funding sources and continue to contract with the Imperial County Sheriff’s Office for dispatching services. However, due to the future growth anticipated, other funding sources for an additional police facilities, additional vehicles and equipment will be needed. Further descriptions of these and other financing mechanisms are provided in the Financing section. 66 SERVICE AREA PLAN LAW ENFORCEMENT Exhibit 7 – Law Enforcement Facilities 67 SERVICE AREA PLAN LAW ENFORCEMENT Table 14 – Law Enforcement Demand Demand for Law Enforcement Services NUMBER BUILDING PROJECTED SWORN SUPPORT YEAR OF SQUARE POPULATION OFFICERS PERSONNEL VEHICLES FOOTAGE 2024 21,141 34 8 17 10,021 2025 22,853 37 9 18 10,832 2026 23,588 38 9 19 11,181 2027 24,347 39 10 19 11,540 2028 25,130 40 10 20 11,912 2029 25,939 42 10 21 12,295 2030 26,774 43 11 21 12,691 2031 27,636 44 11 22 13,099 2032 28,525 46 11 23 13,521 2033 29,443 47 12 24 13,956 2034 30,391 49 12 24 14,405 2035 31,369 50 13 25 14,869 2036 32,379 52 13 26 15,348 2037 33,421 53 13 27 15,842 2038 34,497 55 14 28 16,352 2039 35,607 57 14 28 16,878 2040 36,753 59 15 29 17,421 2041 37,936 61 15 30 17,982 2042 39,157 63 16 31 18,560 2043 40,417 65 16 32 19,158 2044 41,718 67 17 33 19,774 2045 43,061 69 17 34 20,411 (1) Building square footage projections are based on the performance standard of 237 square feet of building space per full time personnel. 68 SERVICE AREA PLAN LAW ENFORCEMENT Table 15 – Yearly Cost for Law Enforcement Services Yearly Cost Estimate for Law Enforcement Services PROJECTED YEAR COST (1) POPULATION 2024 21,141 $4,174,100 2025 22,853 $4,320,193 2026 23,588 $4,471,400 2027 24,347 $4,627,899 2028 25,130 $4,789,875 2029 25,939 $4,957,521 2030 26,774 $5,131,034 2031 27,636 $5,310,620 2032 28,525 $5,496,492 2033 29,443 $5,688,869 2034 30,391 $5,887,980 2035 31,369 $6,094,059 2036 32,379 $6,307,351 2037 33,421 $6,528,108 2038 34,497 $6,756,592 2039 35,607 $6,993,073 2040 36,753 $7,237,831 2041 37,936 $7,491,155 2042 39,157 $7,753,345 2043 40,417 $8,024,712 2044 41,718 $8,305,577 2045 43,061 $8,596,272 (1) Future cost estimates are based on current cost per capita multiplied by projected future population. 69 SERVICE AREA PLAN LIBRARY FACILITIES LIBRARY FACILITIES I. PERFORMANCE STANDARD The performance standard for library facilities was determined during the preparation of the Service Area Plan approved by LAFCO on January 25, 2001 and reaffirmed by the Service Area Plan Update - 2015. It was based on the existing library facilities square footage and the existing population at the time of the preparation of the Service Area Plan. Therefore, the performance standard for library facilities for the City of Imperial is 217 square feet of library facilities per 1,000 residents. II. FACILITY PLANNING AND ADEQUACY ANALYSIS This analysis provides an inventory of the existing library facility owned by the City of Imperial, the existing and future demand for facilities, as well as a projected phasing schedule. The purpose of this analysis is to determine if the existing facilities are adequate and to identify approximately when additional facilities will be needed in order to meet future demand. A. Inventory of Existing Facilities The City of Imperial operates and maintains its own public library. The Imperial Public Library is located at 200 West Ninth Street and currently has 4,920 square feet of library space. It houses the following: Collection • 39,214 books • 500 serial volumes • 776 audio materials • 1,013 video items • Libraries on the Spectrum Resource Collection • 2 current serial subscriptions • Eresource: Overdrive Ebooks and Audiobooks • Eresource: Flipster Digital Magazines Computers and Equipment • 8 Public Computers • 1 Library Catalog Computer • 1 HP Laser Jet 600 for Public Copies • 1 Brother IntelliFAX 2120 for Public Faxes 70 SERVICE AREA PLAN LIBRARY FACILITIES • Video Surveillance Equipment (8 cameras, monitor and digital storage) • Miscellaneous (Shelving, Paperback Spinners, Tables and Chairs) • 6 iPad Air Wi-Fi 64GB funded for Family Literacy Program Use B. Adequacy of Existing Facilities Using the performance formula provided above, the existing demand for library facilities is 4,587 square feet. 21,141 Existing Population x 217 sq.ft. /1,000 Population = 4,587 square feet Based on the performance standard formula, there is a slight adequacy of +333 square feet of library building square footage. As the population increases, there will be a need for additional library facilities. (See the Demand for Library Services table on page 74). C. Future Demand for Facilities As the City of Imperial continues to grow, so does the need for library facilities. With a population expected to reach 26,774 by the year 2030, additional library facilities will be needed to serve the future residents. In order to meet this future demand, an additional 1,223 square feet of library facilities will be needed. D. Opportunities for Shared Facilities If needed, the library could be used for public meetings when other City administrative facilities are occupied. E. Phasing The yearly demand for library facilities is shown on Demand for Library Services table on page 74. The yearly demand table provides the square footage needs for the library over a twenty-year period with each five-year increment in bold. • 2025 – 4,959 sq. ft. • 2030 – 5,810 sq. ft. • 2035 – 6,807 sq. ft. • 2040 – 7,975 sq. ft. • 2045 – 9,344 sq. ft. 71 SERVICE AREA PLAN LIBRARY FACILITIES III. MITIGATION The City shall support the continuation of library services as a necessary and desirable community service facility. Recommendations: A. The City of Imperial shall continue efforts to obtain additional funding in order to continue providing adequate library services to the residents. IV. FINANCING The current revenue sources for library facilities and services include property and sales taxes from the City’s general fund and impact fees. A. Per Capita Costs The 2023-2024 City of Imperial budget identifies approximately $1,000,318 for continued operation of library services. Using the City’s current population of 21,141, library services cost $47.31 per resident. This cost was determined by dividing the funds appropriated from the general fund for library services by the existing population. • $1,000,318 / 21,141 population = $47.31 per capita The Yearly Cost Estimate for Library Services table on page 75 provides a yearly cost for library services based on the year 2024 dollars. B. Future Funding Sources The City of Imperial will continue to use the existing funding sources for the continued maintenance and operation of the Imperial Public Library. Due to future growth anticipated, other funding sources should be considered to maintain an adequate level of library service for the existing and future residents. There are several funding sources for library facilities such as community facilities district, special assessment district, the California Literacy Campaign Fund, the State Public Library Fund, as well as Community Development Block Grants and user fees. Further descriptions of these and other financing mechanisms are provided in the Financing section. 72 SERVICE AREA PLAN LIBRARY FACILITIES Exhibit 8 – Library Facilities 73 SERVICE AREA PLAN LIBRARY FACILITIES Table 16 – Library Facilities Demand Demand for Library Services BUILDING SQUARE PROJECTED YEAR FOOTAGE DEMAND POPULATION (1) 2024 21,141 4,587 2025 22,853 4,959 2026 23,588 5,119 2027 24,347 5,283 2028 25,130 5,453 2029 25,939 5,629 2030 26,774 5,810 2031 27,636 5,997 2032 28,525 6,190 2033 29,443 6,389 2034 30,391 6,595 2035 31,369 6,807 2036 32,379 7,026 2037 33,421 7,252 2038 34,497 7,486 2039 35,607 7,727 2040 36,753 7,975 2041 37,936 8,232 2042 39,157 8,497 2043 40,417 8,770 2044 41,718 9,053 2045 43,061 9,344 (1) Demand for building square footage is based on the existing level of service of 217 square feet of building space per 1,000 residents. 74 SERVICE AREA PLAN LIBRARY FACILITIES Table 17 – Yearly Cost for Library Services Yearly Cost Estimate for Library Services PROJECTED YEAR COST (1) POPULATION 2024 21,141 $1,000,318 2025 22,853 $1,035,329 2026 23,588 $1,071,565 2027 24,347 $1,109,070 2028 25,130 $1,147,887 2029 25,939 $1,188,063 2030 26,774 $1,229,646 2031 27,636 $1,272,683 2032 28,525 $1,317,227 2033 29,443 $1,363,330 2034 30,391 $1,411,047 2035 31,369 $1,460,433 2036 32,379 $1,511,549 2037 33,421 $1,564,453 2038 34,497 $1,619,209 2039 35,607 $1,675,881 2040 36,753 $1,734,537 2041 37,936 $1,795,246 2042 39,157 $1,858,079 2043 40,417 $1,923,112 2044 41,718 $1,990,421 2045 43,061 $2,060,086 (1) Future cost estimates are based on current cost per capita and as well as the FY 2023/2024 City Budget. 75 SERVICE AREA PLAN PARK AND RECREATIONAL FACILITIES PARK AND RECREATIONAL FACILITIES I. PERFORMANCE STANDARD The City of Imperial has adopted the Performance Standard of 3.0 acres parkland/1,000 population. This standard is applied to developer impacts and further stipulated as a Goal in the Open Space and Recreation Element of the General Plan. II. FACILITY PLANNING AND ADEQUACY ANALYSIS The existing public parks within the City of Imperial are owned and operated by the City of Imperial Parks Department. A. Inventory of Existing Facilities Park Name Acreage Aviation Park 0.89 CA Irving Sports Complex 2.07 Cambria Park 0.5 Eager Park 2.07 Evans Park 1.35 Freddie White Park 2.07 Horizon Park 0.62 City Hall/Chamber/Imagination Garden 0.09 Joshua Tree Park 11.50 Paseo Del Sol Park 7.73 Savanah Ranch Green Belt 3.94 Savana Park 2.94 Sky Ranch Green Belt 4.59 Sky Ranch Park 2.19 Springfield Pocket Parks 1.68 Sunset Park 5.25 Victoria Park 0.68 Woof Town Dog Park 4.75 Transit Park 1.33 Russell Park 2.41 Monterrey Park - Pocket Park 0.5 TOTAL EXISTING: 58.26 76 SERVICE AREA PLAN PARK AND RECREATIONAL FACILITIES B. Adequacy of Existing Facilities Using the goal of 3.0 acres per 1,000 population, there should be a minimum of 63.4 acres of parkland. Based on the existing park acreage of 58.26 acres, there is an existing deficiency of 5.14 acres. The deficiency is calculated as follows: 21,141 Existing Population x 3.0 Acres / 1,000 Population = 63.4 Acres Park Demand 58.26 acres of existing parkland - 63.4 acres of demand = -5.14 Acres Deficiency The city currently has a deficiency of park acreage. It is important that adequate park facilities be provided to serve the residents of Imperial. In addition to requiring the development community to provide for parkland either through the payment of the development impact fee or through parkland donations/improvements as a part of the development approval process, the City can seek cooperation with the Imperial Unified School District in developing a joint use recreational plan. C. Future Demand for Facilities Based on a 2030 population projection of 26,774, the City of Imperial will need 80.3 acres of recreational open space in order to be consistent with the performance standard objective of the General Plan. This indicates that the City will need to obtain 16.92 acres of recreational open space by the year 2030. This figure was determined as follows: 3.0 Acres / 1,000 Population x 21,141 population = 63.4 Acres of Future Demand 80.3 Acres of 2030 Future Demand - 63.4 Acres Existing Parkland = 16.92 Acres Needed It should be noted that it is anticipated that over 100 acres of additional park/recreational facilities may be provided in as a part of the Equestrian Center to be located in the northwestern part of the city. D. Opportunities for Shared Facilities The City currently contracts with the Imperial High School during the summer for use of the pool located at the high school for public swimming. The City has Joint Use Agreements with the Imperial Unified School District for use of other recreational facilities outside of school hours. There are three schools within Imperial Unified School District that could provide 77 SERVICE AREA PLAN PARK AND RECREATIONAL FACILITIES for recreational opportunities during the after-school hours and on weekends. A Joint Use Agreement with the Imperial Unified School District for the new Frank Wright Middle School at the corner of Fifteenth Street and Imperial Avenue was adopted by the City and the School District. The Ben Hulse gym is also used for dance and drama. Additional discussions may occur between the School District and the City regarding additional joint use agreements for the use of school facilities for recreation purposes. E. Phasing Based on the 3.0 acres per 1,000 population performance standard for parkland, the following represents the demand for parkland acreage for the next 20 years in five-year increments. The Demand for Future Park Facilities table on page 81 provides the demand for future park facilities over a twenty-year period.  2025 – 68.6 acres  2030 – 80.3 acres  2035 – 94.1 acres  2040 – 110.3 acres  2045 - 129.2 acres III. MITIGATION The City of Imperial should continue to pursue various means by which to obtain and provide adequate park facilities for the existing and future residents of the City of Imperial. The following are recommendations to achieve adequacy for park facilities. Recommendations: a. Continue to require developers of new subdivisions to dedicate parkland and/or pay the development impact fee to ensure that future residents pay their fair share for impacts on park facilities. b. Pursue federal and state grants and aid funds to ensure there are sufficient parks in the future. IV. FINANCING The current revenue sources used to pay for park facilities include property and sales taxes from the general fund, user fees for recreational activities and pool use, and park impact fees collected from new residential developments. The City of Imperial will continue to use these funding sources for the continued maintenance and operation of parks and recreational facilities. 78 SERVICE AREA PLAN PARK AND RECREATIONAL FACILITIES A. Per Capita Costs The 2023-2024 City of Imperial budget provided approximately $1,500,700 for parks and recreation. Using the City’s current population of 21,141, parks and recreation facilities cost $70.98 per resident. This cost was determined by dividing the funds appropriated for parks and recreation facilities by the existing population. • $1,500,700/ 21,141 population = $70.98 per capita The Yearly Cost Estimate for Park Facilities table on page 82, provides a yearly cost for park operation and maintenance based on the year 2024 dollars. A. Future Funding Sources The City of Imperial will continue to use the existing funding sources for the continued maintenance and operation of the park and recreation facilities. However, due to the existing deficiency and anticipated future growth, other funding sources will be needed in order to provide an adequate level of service for the existing and future residents. There are several other funding sources available for park facilities such as community facilities districts, special assessment districts, as well as Community Development Block Grants, and other state and federal grants. Further descriptions of these and other financing mechanisms are provided in the Financing section. 79 SERVICE AREA PLAN PARK AND RECREATIONAL FACILITIES Exhibit 9 – Park Facilities 80 SERVICE AREA PLAN PARK AND RECREATIONAL FACILITIES Table 18 – Park Demand Demand for Future Park Facilities PROJECTED DEMAND FOR YEAR POPULATION FUTURE PARKS (1) 2024 21,141 63.4 2025 22,853 68.6 2026 23,588 70.8 2027 24,347 73.0 2028 25,130 75.4 2029 25,939 77.8 2030 26,774 80.3 2031 27,636 82.9 2032 28,525 85.6 2033 29,443 88.3 2034 30,391 91.2 2035 31,369 94.1 2036 32,379 97.1 2037 33,421 100.3 2038 34,497 103.5 2039 35,607 106.8 2040 36,753 110.3 2041 37,936 113.8 2042 39,157 117.5 2043 40,417 121.3 2044 41,718 125.2 2045 43,061 129.2 (1) Demand for parkland is based on 3.0 acres per 1,000 population 81 SERVICE AREA PLAN PARK AND RECREATIONAL FACILITIES Table 19 – Yearly Cost Estimate for Park Facilities Yearly Cost Estimate for Park Facilities Maintenance and Operation PROJECTED YEAR COST (1) POPULATION 2024 21,141 $1,500,700 2025 22,853 $1,553,224 2026 23,588 $1,607,587 2027 24,347 $1,663,852 2028 25,130 $1,722,087 2029 25,939 $1,782,360 2030 26,774 $1,844,743 2031 27,636 $1,909,309 2032 28,525 $1,976,135 2033 29,443 $2,045,300 2034 30,391 $2,116,885 2035 31,369 $2,190,976 2036 32,379 $2,267,660 2037 33,421 $2,347,028 2038 34,497 $2,429,174 2039 35,607 $2,514,195 2040 36,753 $2,602,192 2041 37,936 $2,693,269 2042 39,157 $2,787,534 2043 40,417 $2,885,097 2044 41,718 $2,986,076 2045 43,061 $3,090,588 (1) Future cost estimates are based on current 2024 cost per capita multiplied by the projected population. 82 SERVICE AREA PLAN CIRCULATION FACILITIES CIRCULATION FACILITIES I. PERFORMANCE STANDARD The Circulation Element of the Imperial General Plan was created to sustain safe and efficient vehicular travel throughout the City. The Circulation Element is consistent with the Land Use Element which dictates that no land use will be approved that will increase the traffic on planned or existing City streets above the street’s existing design capacity at a level of service of “C” or above. This criterion is used to determine the current and future needs for adequate circulation facilities. II. FACILITY PLANNING AND ADEQUACY ANALYSIS The City of Imperial contains a circulation system which is predominantly oriented in a north/south and east/west grid system. The major north/south arterial system consists of Austin Road, Imperial Avenue, State Highway 86, P Street (Clark Road), and Dogwood Road. The major east/west arterial system consists of Ralph Road, Neckel Road, Fifteenth Street, Barioni Boulevard (Worthington Road) and Aten Road. According to the General Plan, the major street classifications are as follows: MAJOR STREET CLASSIFICATIONS CLASSIFICATION ROW/PAVED WIDTH NO. OF LANES Highway 300/226 Feet 4 Major Arterial 102/80 Feet 4 Secondary Arterial 84/50 Feet 2 Industrial Collector 70/44 Feet 2 Residential Collector 60/40 Feet 2 A. Inventory of Existing Facilities Highway 86 - Highway 86 (SR 86), a major four lane State Highway, is located within the City of Imperial. Up until 2015, SR-86 was managed by the State Department of Transportation. The control of SR-86 has been relinquished to Imperial. 83 SERVICE AREA PLAN CIRCULATION FACILITIES Major Arterial - Major arterials move traffic through a City from one point to another. Speed limits on major arterials are typically 45 mph and are designed with four lanes. On-street parking should be limited, and residential lots should not have direct access onto major arterials.  Neckel Road  Ralph Road  Barioni Boulevard (Worthington Road)  Aten Road  P Street (Clark Road)  Dogwood Road  La Brucherie Road (Between Barioni Boulevard and Larsen Road) Secondary Arterial - Secondary arterials move traffic in a similar manner as major arterials, except they are designed with two lanes instead of four lanes. These arterials carry a lower volume of traffic and typically have a 35-mph speed limit. On street parking should be limited and residential lots should not have direct access onto secondary arterials.  Cross Road  Imperial Avenue  Second Street  Fifteenth Street  Treshill Road  P Street  Huston Road  Brewer Road Industrial Collector - Industrial collectors have a wider curb-to-curb width in order to facilitate oversized truck movements. These collectors are designed for low volumes with speed limits 30 to 35 miles per hour.  La Brucherie Road (Aten Road to Airport)  First Street  M Street  N Street  Fourth Street (N Street to P Street) 84 SERVICE AREA PLAN CIRCULATION FACILITIES Residential Collector - Local collectors collect a smaller volume of traffic from a smaller area. Streets are usually two lanes wide with a speed limit of 25 to 30 miles per hour. Access is not restricted and on street parking is available.  La Brucherie (South City Limits to Aten Road)  First Street  Third Street  Fourth Street (B Street to M Street)  The remaining number and letter streets not previously mentioned. Signalized Intersections - The City of Imperial contains eight signalized intersections which include the intersections of Aten Road/Highway 86, Barioni Boulevard/Highway 86, Fifteenth Street/Highway 86, Neckel Road/Highway 86, La Brucherie/Aten Road, Clark Road/Aten Road, Cross Road/Aten Road, and Dogwood Road/Aten Road. A. Adequacy of Existing Facilities Although all the existing streets are not constructed to full build out conditions, they are operating at adequate volume to capacity ratios of 0.80 or better13. 6F B. Future Demand for Facilities As the City of Imperial continues to grow, future improvements will be required to build streets to full improvements in accordance with the design standards set forth by the City of Imperial Engineering Department. Future roadway improvements should be designed to provide a circulation network that prioritizes and provides safe and convenient, and attractive facilities for all users of the system. Roadway segments in incorporated areas that are planned for major improvements within the Service Area planning period are noted in Table 20 for connectivity. Roadway improvements within the Annexation Areas are provided on Table 21. 13 Source – SAP 2015 85 SERVICE AREA PLAN CIRCULATION FACILITIES Table 20 – Future Roadway Improvements - City Future Roadway Improvements - City Street Name Street Street Segment Improvement Length Cross Road to Aten Road Major Arterial Full Street 5,250 LF Dogwood Road Barioni Blvd to La Brucherie Road Major Arterial Half Street 9,900 LF Larsen Road P Street to 4,500 Worthington Road Major Arterial Half Street 4,500 LF LF East Aten Road to Dogwood Road Major Arterial Half Street 2,690 LF Treshill Road Highway 86 to Ralph Road Major Arterial Full Street 4,930 LF West City Limits Aten Road to Clark Street Major Arterial Half Street 2,690 LF Treshill 1st Street to 12th P Street Secondary Arterial Half Street 4,200 LF Street Highway 86 to Neckel Road Secondary Arterial Full Street 300 LF Rodeo Drive Rodeo Drive to Neckel Road Secondary Arterial Half Street 1,400 LF 1,400 LF East La Brucherie to E 15th Street Residential Collector Half Street 1,220 LF Street Nance Road to La Brewer Road Residential Collector Half Street 2,460 LF Brucherie Ralph Road to Nance Road Residential Collector Half Street 2,490 LF Larsen Road La Brucherie to Larsen Road Residential Collector Half Street 2,560 LF West City Limits Joshua Tree to La Brucherie Residential Collector Full Street 2,820 LF Treshill Source: SAP - 2015 and Updated 2022 Information 86 SERVICE AREA PLAN CIRCULATION FACILITIES Table 21 – Future Roadway Improvements – Annexation Areas Future Roadway Improvements - Annexation Areas Annexation Street Street Type Width Length Area Larsen Road Residential Collector Half Street 4,930 LF N-1 Nance Road Residential Collector Full Street 2,570 LF Larsen Road Residential Collector Full Street 2,590 LF La Brucherie Major Arterial Half Street 1,350 LF N-2 Neckel Road Secondary Arterial Half Street 5,110 LF Nance Road Residential Collector Half Street 2,740 LF Austin Road Major Arterial Half Street 5,260 LF Larsen Road Residential Collector Half Street 2,370 LF N-4 Ralph Road Major Arterial Full Street 2,370 LF La Brucherie Major Arterial Half Street 2,680 LF Larsen Road Industrial Collector Half Street 2,640 LF N-5 Clark Road Major Arterial Half Street 2,640 LF Ralph Road Major Arterial Half Street 2,640 LF Neckel Road Secondary Arterial Full Street 5,320 LF NE-1 Dogwood Road Major Arterial Full Street 2,640 LF Neckel Road Secondary Arterial Full Street 2,610 LF Dogwood Road Major Arterial Full Street 2,640 LF NE-2 Worthington Road Major Arterial Half Street 7,930 LF Clark Road Major Arterial Half Street 1,260 LF Clark Road Secondary Arterial Half Street 2,600 LF La Brucherie Major Arterial Half Street 5,780 LF W-1 Neckel Road Secondary Arterial Half Street 6,900 LF 15th Street Residential Collector Half Street 790 LF Worthington Major Arterial Half Street 7,640 LF Dogwood Major Arterial Full Street 2,500 LF SE-1 Cross Road Residential Collector Half Street 2,500 LF Huston Secondary Arterial Half Street 5,230 LF P Street Major Arterial Half Street 2,600 LF SE-2 P Street Major Arterial Full Street 1,600 LF 1st Street Industrial Collector Half Street 900 LF P Street Major Arterial Half Street 2,600 LF 1st Street Industrial Collector Full Street 2,640 LF SE-3 Huston Secondary Arterial Half Street 2,510 LF Cross Secondary Arterial Full Street 2,600 LF 87 SERVICE AREA PLAN CIRCULATION FACILITIES Aten Road Major Arterial Half Street 5,280 LF Dogwood Road Major Arterial Full Street 2,640 LF SE-5 Future Road (E/W) Residential Collector Half Street 5,280 LF Future Road (N/S) Residential Collector Full Street 2,640 LF Cross Road Secondary Arterial Half Street 2,640 LF Clark Road Major Arterial Full Street 2,600 LF SE-6 Treshill Road Secondary Arterial Full Street 1,383 LF Aten Road Major Arterial Half Street 2,900 LF Source: SAP - 2015 and Updated 2022 Information Developers will construct required internal street improvements associated with each project Additionally, developers will be required to construct frontage improvements along all Circulation Element roadways adjacent to each proposed annexation and future project. Bikeways may be necessary along Major Arterials such as Aten Road. Another City focus is to provide for separated multi-use paths for bikeways, pedestrian walkways, or equestrian facilities along major collector roadways which prioritize vehicular use. Some key locations considered for separated facilities include: 1) Along Austin Road (to include equestrian pathway/connection) 2) Along Highway 86 (for pedestrian safety to serve higher density areas) 3) Along Aten Road (to connect bicyclists with Imperial Valley College) C. Opportunities for Shared Facilities While there are no real opportunities for shared roadway facilities with an adjacent jurisdiction, the City’s system links with City of El Centro roadways, to the State and with the County and State Highway system. The City continues to work with local and State government agencies to monitor the operation of the regional system for implementation of necessary improvements. D. Phasing Improvements to circulation facilities will be provided concurrently with new development. Developers will construct the required internal street improvements associated with each project. Additionally, the developers will be required to construct frontage improvements along all Circulation Element roadways adjacent to each proposed future project. Timing for these improvements will be based on the timing for future development. 88 SERVICE AREA PLAN CIRCULATION FACILITIES III. MITIGATION Most of the circulation improvements identified will be constructed by the future developers as development occurs. Recommendations: A. For Industrial and Residential Collectors, the developer shall be responsible for two street improvements including one travel lane, curb gutter and sidewalk constructed to City standards for all land fronting on said collectors. B. For Major and Secondary Arterials, the developer shall be responsible for frontage improvements including 1/2 median, one travel lane, curb, gutter and sidewalk. C. New development that results in increased traffic impacts that exceed 5,000 vehicles per day on local streets shall provide for a traffic study to outline needed improvements to mitigate the increased traffic levels. IV. FINANCING The existing funding sources for circulation improvements, maintenance and operation come from the City’s general fund, Motor Vehicle In-Lieu Tax, State Gas Tax, Caltrans, and LTA Measure D as well as developers. The City of Imperial will continue to utilize these funding sources. A. Per Capita Costs The current cost for the continued maintenance and operation of the circulation system in the City of Imperial is approximately $75.50 per capita. The 2023 - 2024 City of Imperial budget allocated $1,596,300 for Streets & Sidewalk maintenance. Using the City’s current population of 21,141 residents, maintenance and operation of the circulation maintenance costs approximately $75.50 per capita. $1,596,300 / 21,141 population = $75.50 per capita B. Future Funding Sources Objective 8 of the General Plan Circulation Element states “the financing of improvements to the City circulation system made necessary by new development projects shall be borne by the developer, while the maintenance and improvements of the existing street system shall be borne by the City and its residents. 89 SERVICE AREA PLAN CIRCULATION FACILITIES The City of Imperial collects development impact fees as a means to assist in the funding of future capital improvements to circulation facilities. Both future residential and nonresidential developments will be required to pay development impact fees. Policy 8 of the Circulation Element suggests that the City utilize assessment district financing, grants and other sources of revenue as well as a five-year capital improvement plan to help finance City circulation improvements. There are several funding sources for circulation facilities such as community facilities district, special assessment district, Certificate of Participation, Safe, Accountable, Flexible, and Efficient Transportation Equity Act (SAFETEA), Surface Transportation Program (STP), Transportation Enhancement Activities (TEA) as well as Community Development Block Grants and other state and federal grants. Further descriptions of these and other financing mechanisms are provided in the Financing section. 90 SERVICE AREA PLAN CIRCULATION FACILITIES Exhibit 10 – Primary Roadways Map 91 SERVICE AREA PLAN CIRCULATION FACILITIES Table 22 – Yearly Cost Estimate for Street Maintenance Yearly Cost Estimate for Street Maintenance PROJECTED YEAR COST (1) POPULATION 2024 21,141 $1,596,300 2025 22,853 $1,652,170 2026 23,588 $1,709,996 2027 24,347 $1,769,846 2028 25,130 $1,831,790 2029 25,939 $1,895,903 2030 26,774 $1,962,260 2031 27,636 $2,030,939 2032 28,525 $2,102,022 2033 29,443 $2,175,593 2034 30,391 $2,251,738 2035 31,369 $2,330,549 2036 32,379 $2,412,118 2037 33,421 $2,496,543 2038 34,497 $2,583,922 2039 35,607 $2,674,359 2040 36,753 $2,767,961 2041 37,936 $2,864,840 2042 39,157 $2,965,110 2043 40,417 $3,068,888 2044 41,718 $3,176,299 2045 43,061 $3,287,470 (1) Future cost estimates are based on the current total cost per year for circulation facilities. 92 SERVICE AREA PLAN WASTEWATER TREATMENT AND CONVEYANCE FACILITIES WASTEWATER TREATMENT AND CONVEYANCE FACILITIES The City of Imperial owns, operates, and maintains a wastewater collection and treatment system that services to the City of Imperial, and some isolated areas immediately outside of the City boundary, but within the Sphere of Influence. The Imperial Water Pollution Control Plant (IWPCP) is located at 701 East 14th Street, located just east of the railroad tracks. The existing wastewater treatment plant is currently located on a 4.68-acre site (net acreage) and services the entire City limits. The IWPCP was constructed in the 1940’s and underwent numerous additions and alterations for decades. In 2021, the IWPCP was completely rebuilt. Much of the information for this section was acquired from the Master Plan for the Sanitary Sewer Collection System for the City of Imperial prepared by BJ Engineering and Surveying, Inc., and dated June 2008. Some of the information provided in this section is paraphrased while other parts are used word-for-word from the Master Plan. Additional information was provided by the City of Imperial Public Services Department. For additional details relating to wastewater treatment and conveyance, the Master Plan should be consulted. I. PERFORMANCE STANDARD Although there are no adopted Performance Standards for wastewater treatment and conveyance, there are design criteria and regulations that must be met to ensure that adequate wastewater treatment and conveyance is provided. The Performance standards and requirements for the Imperial Wastewater Treatment Plant are further governed by the National Pollution Discharge Elimination System (NPDES) discharge permit number CA0104400 adopted by the California Regional Water Quality Control Board, Colorado River Basin Region on April 13, 2021, by Board Order Number R7-2021-0002. The NPDES permit establishes the Waste Discharge Requirements for the wastewater treatment plant. The NPDES permit establishes the rated capacity of the wastewater plant, discharge prohibitions, effluent limitations and discharge specifications, receiving water limitations, standard provisions for the operation of the wastewater treatment plant, monitoring and reporting program requirements, compliance requirements, and special provisions. The NPDES discharge permit also establishes minimum standards and criteria by which the IWPCP operates. 93 SERVICE AREA PLAN WASTEWATER TREATMENT AND CONVEYANCE FACILITIES At a local level, the City further has established design criteria for the collection and conveyance system. Design capacity of a pipeline is the general calculated capacity of the pipeline using the Manning formula. For system analysis, peak dry weather flow (PDWF) does not exceed 75 percent of the design capacity of the pipeline. Accordingly, 25 percent of the pipeline capacity is reserved to accommodate peak wet weather flow The following are the design criteria for determining pipeline capacity: Pipe Diameter Design Criteria 8" to 10" 1/2 Full @ Peak Flow 12" to 18" 2/3 Full @ Peak Flow 21" and greater 3/4 Full @ Peak flow Gravity pipelines should also have a general peak flow velocity of 2.0 fps (feet per second) at PWWF to ensure adequate flow. Pipelines that cannot reach this minimum flow velocity should be assisted with pump stations. Pump station adequacy is based on two criteria: 1) the ability of the pump station to pump the PWWF and 2) wet well adequacy for pump cycling. II. FACILITY PLANNING AND ADEQUACY ANALYSIS The existing wastewater treatment facilities for the City of Imperial are located on two parcels of land located in the northwest portion of the City. The major treatment units are located north of Fourteenth Street and east of the Southern Pacific Railroad Right-of-Way on a site which is approximately 4.68 acres. A. Inventory of Existing Facilities WASTEWATER TREATMENT PLANT The existing wastewater treatment plant uses an activated sludge process, paired with a membrane bio-reactor (MBR). The process flow scheme consists of a headworks structure, an influent pumping station, fine screening, a grit chamber, an anoxic zone, an aeration zone, 4 MBR trains, an ultra-violet light disinfection chamber, an 18-inch diameter outfall line, and 2 screw presses for sludge dewatering. The current capacity is 2.4 MGD. 94 SERVICE AREA PLAN WASTEWATER TREATMENT AND CONVEYANCE FACILITIES WASTEWATER CONVEYANCE SYSTEM The topography of the City is fairly flat, sloping gently to the northeast thus gravity flow is optimized. The existing wastewater collection system consists of vitrified clay pipe (VCP) and polyvinyl chloride (PVC) pipelines and includes approximately 63 miles of gravity sewers ranging in size from 6 to 24 inches in diameter, 16 lift stations, and 6 miles of force mains. Trunk sewers in the major roads transport wastewater to the treatment plant. WASTEWATER PUMPING SYSTEM As previously noted, the topography of the City is fairly flat, thus pumping stations are necessary in order to receive flows and pump them through force-mains located throughout the incorporated City limits. There are 16 pump stations located throughout the city. B. Adequacy of Existing Facilities WASTEWATER TREATMENT PLANT The wastewater treatment facility has performed adequately because of its inherently conservative design. According to the Public Service Department of the City of Imperial, the current demand on the Wastewater Treatment facility is 1.3 MGD14. Therefore, there is a current surplus in capacity of 1.1 MGD. WASTEWATER CONVEYANCE SYSTEM BJ Engineering and Surveying Inc. developed a computer model of the City wastewater system using data which was available for existing facilities and established flow estimates. Using this model, the hydraulic capacity of the existing system was evaluated under peak wet weather flow (PWWF) conditions. The results of the modeling indicated that the existing system provides adequate capacity at average daily flow (ADF) conditions, but during PWWF conditions, two pipelines did not have adequate capacity. These pipelines are Pipes #14 and #17 and are located along N Street between Barioni Boulevard and 12th Street. The flow into these lines is currently being rerouted and capacity will be satisfactory upon project completion. 14 Source: Letter dated May 24, 2022. 95 SERVICE AREA PLAN WASTEWATER TREATMENT AND CONVEYANCE FACILITIES The model also confirmed that the capacity remaining in the Barioni Boulevard trunk sewer is required to serve future development in its dedicated service area. The existing trunk sewer system is therefore not available to serve future development areas outside of the present service area. The capacity of the trunk line from B Street to N Street and from Barioni Boulevard to 14th Street needs to be evaluated. It is estimated that 85% of this pipe section is clay and has deteriorated over time which has resulted in reduced capacity. A similar situation is occurring with the sewer trunk line in 13th Street from C Street to N Street. WASTEWATER PUMPING SYSTEM Pump stations are constructed as development occurs, thus many of the existing pump stations are aging. Pump Station #16 is the newest, serving the Morning Star Subdivision, and has been in operation since 2022. There are at least three older pump stations that need improvements. Improvement priority is needed for pump stations #1, #4, and #6 as they do not adequately meet the current demand. To remedy the inadequacy of the three older pump stations, a sewer line installation on Aten Road is nearing completion and improvements to pump station #1 are scheduled to commence in late 2025. C. Future Demand for Facilities Based on the current demand of 1.4 MGD on the wastewater treatment facilities, the City’s projected Average Daily Flow wastewater flow demand is as follows: Projected Population Average Daily Flow Year 2025 26,126 1.4 MGD Year 2030 29,910 1.64 MGD Year 2035 34,271 1.92 MGD Year 2040 39,302 2.25 MGD Year 2045 45,106 2.63 MGD D. Opportunities for Shared Facilities Currently, there are no plans for any shared facilities. 96 SERVICE AREA PLAN WASTEWATER TREATMENT AND CONVEYANCE FACILITIES III. MITIGATION The City of Imperial should continue to pursue various means by which to obtain funding and provide for adequate wastewater conveyance facilities for the existing and future residents of the City of Imperial. The following are recommendations to maintain adequacy for wastewater treatment and conveyance facilities. Recommendations: A. Facilities identified in the Wastewater Master Plan update shall be constructed as needed as new development and annexation of land occurs. B. Prior to the recordation of a final map within any of the annexation areas, a development agreement must be in place to ensure that adequate wastewater facilities will be provided during the PWWF conditions for the wastewater conveyance system being utilized by said annexation area. C. All system improvements shall be designed and constructed in accordance with Federal, State and local regulations. IV. FINANCING The primary sources of revenue for wastewater treatment and conveyance facilities are the Wastewater Fund, Wastewater Capacity Fees, and Wastewater Bond revenues. The sewer service charges function to subsidize off-site facilities such as sewer interceptors and sewer treatment plants. The sewer capacity fee is based on the equivalent dwelling unit (EDU) impact created and funds the future expansion of the City of Imperial Wastewater Treatment Plant. The City will continue to utilize these funding sources in addition to searching for other sources to improve the existing system in order to meet future demand. A. Per Capita Costs The current annual cost for the continued maintenance and operation of the sewer system in the City of Imperial is budgeted at $10,165,500 for wastewater operations and debt service after considering revenues. Using the City’s current population of 21,141 residents, maintenance and operation of the wastewater facilities cost approximately $480.84 per resident per year. • $10,165,500 / 21,141 population = $480.84 per capita 97 SERVICE AREA PLAN WASTEWATER TREATMENT AND CONVEYANCE FACILITIES B. Future Funding Sources The city will continue to utilize the existing funding sources for wastewater facilities. The current fees will need to be reviewed annually and during proposed annexations to ensure that there is sufficient funding to provide wastewater service to new development. There are a number of financing mechanisms available to assist in the funding for capital facilities related to the treatment and conveyance of wastewater. Special assessment districts, community facility districts, local bond issuance, developer contributions and development impact fees can be used to fund wastewater treatment and conveyance facilities. Also, there are a number of State and Federal grant and loan programs available such as USDA Water and Waste Disposal Loans and Grants for Public Works and Infrastructure Development. Further descriptions of these and other financing mechanisms are provided in the Financing section. 98 SERVICE AREA PLAN WASTEWATER TREATMENT AND CONVEYANCE FACILITIES Exhibit 11 – Wastewater Treatment Facilities 99 SERVICE AREA PLAN WASTEWATER TREATMENT AND CONVEYANCE FACILITIES Table 23 – Wastewater Demand Yearly Estimate for Wastewater Treatment Demand PROJECTED DEMAND YEAR POPULATION (MGD) 2024 21,141 1.294 2025 26,129 1.399 2026 26,843 1.444 2027 27,577 1.490 2028 28,332 1.538 2029 29,110 1.587 2030 29,910 1.639 2031 30,733 1.691 2032 31,580 1.746 2033 32,451 1.802 2034 33,348 1.860 2035 34,271 1.920 2036 35,220 1.982 2037 36,197 2.045 2038 37,203 2.111 2039 38,238 2.179 2040 39,302 2.249 2041 40,398 2.322 2042 41,525 2.396 2043 42,685 2.474 2044 43,878 2.553 2045 45,106 2.635 100 SERVICE AREA PLAN WASTEWATER TREATMENT AND CONVEYANCE FACILITIES Table 24 – Yearly Cost Estimate for Wastewater Operations and Debt Service Yearly Cost Estimate for Wastewater Operations and Debt Service PROJECTED YEAR COST (1) POPULATION 2024 21,141 $10,165,500 2025 22,853 $10,521,292 2026 23,588 $10,889,537 2027 24,347 $11,270,671 2028 25,130 $11,665,145 2029 25,939 $12,073,425 2030 26,774 $12,495,995 2031 27,636 $12,933,354 2032 28,525 $13,386,022 2033 29,443 $13,854,533 2034 30,391 $14,339,441 2035 31,369 $14,841,322 2036 32,379 $15,360,768 2037 33,421 $15,898,395 2038 34,497 $16,454,839 2039 35,607 $17,030,758 2040 36,753 $17,626,835 2041 37,936 $18,243,774 2042 39,157 $18,882,306 2043 40,417 $19,543,187 2044 41,718 $20,227,198 2045 43,061 $20,935,150 (1) Future cost estimates are based on current cost per capita for wastewater operations and debt service. 101 SERVICE AREA PLAN WATER FACILITIES WATER FACILITIES All information for this section was acquired from the Water Master Plan for the City of Imperial, prepared by Albert A. Webb Associates, dated May 2022. As of July 2020, the City owns and operates a potable water distribution system that serves 6,065 accounts, 6% of which are located outside of the City limits. The City’s Public Water System (PWS) number is CA1310006. The system has a single source of supply in the form of raw water deliveries from the Imperial Irrigation District ([IID] PWS No. CA1310014). The City’s existing water distribution system presently consists of approximately 74 miles of distribution and transmission waterlines ranging in diameter from 2- to 20- inches. The City’s water treatment plant (WTP) is located near the middle of the service area with a treatment capacity of 7 MGD. Treated water is stored in three reservoirs: WTP Finished Water Reservoir (WTP FW Res.), City Shop, and Aten Road. Each reservoir has a nominal capacity of 2.0 MG. The system has three booster pump stations associated with each reservoir; High Service Booster Station (HSBS) has four pumps, City Shop Booster Station has two pumps and Aten Booster Station has three pumps. The entire system has one pressure zone and no interties. WTP FW Res. and HSBS are located at the WTP. The WTP can operate at half capacity during emergencies using a standby generator. I. PERFORMANCE STANDARD Although there are no adopted Performance Standards for water treatment and distribution, there are design criteria that must be met to ensure that adequate potable water supply and fire flow needs are provided. II. FACILITY PLANNING AND ADEQUACY ANALYSIS The City of Imperial has supplied potable drinking water to its customers since the early 1900’s when water from the Colorado River became available to IID. Raw water from the Colorado River is delivered to IID via the IID All- American Canal and the Central Main Canal. The raw water is stored in reservoirs until undergoing treatment. Under the Law of the River, IID retains a legal right to an annual net consumptive use of 3,100,000 AF from the Colorado River. Under the terms of various agreements and laws, the annual Colorado River flows would have to be reduced to less than 5,000,000 AF (one-third of historic average) before the water supply to IID would be impacted. Nevertheless, in the face of a large-scale water supply disruption in the western states, IID is potentially subject to some water supply reduction. IID has significant historical legal protections in place to maintain its 102 SERVICE AREA PLAN WATER FACILITIES 3,100,000 acre-feet Priority 3a water right to consumptive use of Colorado River water even during lower Colorado River flow periods. A. Inventory of Existing Facilities The City’s water system currently has a single source of supply in the form of raw water deliveries from the IID. The City treats the raw water to meet state and federal drinking water standards before distribution. Water is supplied to the City from the All-American Canal through the Central Main Canal. The supply point for the WTP is the South Date Canal and the Dahlia Lateral Number 1. Both of these canals flow north from the Central Main Canal. The South Date Canal runs immediately east of the WTP and has capacity to deliver 22.6 MGD of untreated water to the WTP. The Dahlia Lateral Number 1, located west of the plant, is capable of supplying the plant with an additional 9.0 MGD. The total amount of raw water that can currently be supplied to the City is 31.6 MGD (35,755 acre-feet per year). Other water sources including groundwater, stormwater, or recycled water are not a part of the City’s current water supply portfolio. The City does not participate in water transfers or exchanges and does not have an emergency intertie with another water system. The City of Imperial Water Treatment Plant currently has a capacity of approximately 7.0 million gallons a day (MGD), which according to the City’s 2023 Consumer Confidence Report “the City meets all applicable State Water Resources Control Board, Division of Drinking Water, and U.S. Environmental Protection Agency domestic water quality standards.” According to the May 2022 - Water Master Plan, the following is a summary of the present capacity of the individual plant components: • Water Treatment Plant 7.0 MGD • Water Reservoirs (3 at 2.0 MG each) 6.0 MG • Booster Stations (3 booster stations with 8 electric pumps at 2,300 – 2,500 GPM) 18,800 GPM • Transmission and Distribution Lines (2” to 20”) 74 Miles 103 SERVICE AREA PLAN WATER FACILITIES City of Imperial – Water System Schematic 104 SERVICE AREA PLAN WATER FACILITIES B. Adequacy of Existing Facilities Water demand data available for estimating flow rates in the water distribution system consist of total flow from the treatment plant. Based on the Master Plan dated May 2022, the following conclusions were found. All water distributed by the City to customers is treated first at the City’s water treatment plant, which has a capacity of 7.0 MGD. The water supply currently meets all applicable state and federal drinking water standards. As of 2020, the plant produced an average of 2.6 MGD for customer use. The existing system was analyzed for storage capacity and a deficit of 0.90 MG was observed. Proposed reservoir scheduling is planned so the City never incurs a storage deficit up to ultimate buildout. Several areas with potential fire flow deficiencies have been identified; many of which are connected to undersized pipes (2-inch to 6-inch diameters). The highest fire flow demand analyzed in the master plan was 3,000 gpm for 4 hours @ 20 psi for heavy commercial/industrial land use types. It should be noted that if future large warehouse type developments are proposed, then they may have fire flows as high as 4,000 gpm and offsite waterlines should be reanalyzed for upsizing opportunities. Fire flow criteria for these projects should be confirmed with the City’s fire marshal on a project-to-project basis. C. Future Demand for Facilities Table 25 on page 111 provides the estimated Future Demand for water based on the information contained in the May 2022 Water Master Plan through the year 2045. D. Opportunities for Shared Facilities The City does not share water treatment, storage, or distribution facilities with other jurisdictions. There may be an opportunity for an emergency interconnection facility to be planned with the City of El Centro and the Heber Public Utility District15. 15 Source: 2015 SAP. 105 SERVICE AREA PLAN WATER FACILITIES E. Phasing In order to maintain an adequate water supply for the existing population as well as provide for future development, the following improvements and future facilities are recommended: RECOMMENDED IMPROVEMENTS – NEAR TERM • Install additional third pump on-site 2,300 gpm 150 HP. • Proposed additional 2.0 MG tank. • Install 3,600 LF of 30" waterline and 2,585 LF of 24" waterline. • Install 1,000 LF of 24" waterline south of the WTP to connect near Banta Road. • Upsize 3,100 LF of existing 6" waterline in Banta Road to 12". • Install 3,000 LF of 8" waterline from La Brucherie Road to transmission line east of Hwy 86 • Install 1,100 LF of 12" waterline in between N Street. and P Street. • Install two flow control valves to the existing Aten and Shop tanks to prevent high tank refill flow rates and surrounding low pressures. RECOMMENDED IMPROVEMENTS – LONG TERM • La Brucherie Pump Station - 7,500 gpm capacity, 2 operating pumps 1 on stand-by, 150 HP each. • Morningstar Pump Station - 7,500 gpm capacity, 2 operating pumps 1 on stand-by, 150 HP each. • High Service WTP Upgrade - Increase water treatment plant capacity from 7.0 MGD to 10.0 MGD. • East Water Treatment Plan - Proposed water treatment plant with 10.0 MGD ultimate capacity. • Seven 2.0 MG Reservoirs. 106 SERVICE AREA PLAN WATER FACILITIES • One 3.25 MG Reservoir. • Upsize 8,510 LF of the existing 6" waterline to 12" to help increase flow during fire emergencies. • Install 2,750 LF of 24" waterline and 7,950 LF of 12" to connect future WTP to system. III. MITIGATION The City of Imperial should continue to pursue various means by which to obtain funding for and to provide for adequate water distribution facilities for the existing and future residents of the City of Imperial. The following are recommendations to maintain adequacy for water treatment and distribution facilities. Recommendations16: A. Develop a Water Facilities Asset Management Plan within the near to mid-term time frame for budgeting purposes. B. Install flow control valves on the City Shop Tank and Aten Tank to help mitigate the low pressures caused by high flow rates when refilling the reservoirs. C. Compile a geographical referenced database to better track the condition and life expectancy of existing facilities, including pipeline age. D. Schedule proposed facilities in a timely manner to maintain adequate service with a growing population E. Prior to the recordation of a final map within any of the annexation areas, a development agreement shall be in place to ensure that adequate water pressures will be provided during the MDPHF conditions for the water distribution system being utilized by said annexation area. F. A potable water supply shall be provided for all annexation areas. G. Adequate fire flow, subject to the approval of the fire department, shall be provided for all annexation areas. H. All system improvements shall be designed and constructed in accordance with Federal, State and local regulations. 16 Water Master Plan – May 2022 and prior recommendations from 2015 SAP 107 SERVICE AREA PLAN WATER FACILITIES IV. FINANCING The primary sources of revenue for water treatment and distribution facilities are the water service charges, water capacity fees and water turn on fees. The City will continue to utilize these funding sources in addition to searching for other sources to improve the existing system in order to meet future demand. A. Per Capita Costs The current annual cost for the continued maintenance and operation of the water system in the City of Imperial is approximately $13,162,600 for water services after including revenues. Using the city’s current population of 21,141 residents, operation and debt service of the water facilities cost approximately $622.61 per resident per year. • $13,162,600 / 21,141 population = $622.61 per capita B. Future Funding Sources The City will continue to utilize the existing funding sources for water facilities. The city’s water operations are accounted for in the Water Enterprise funds as identified in the 2023 – 2024 Budget. The Water Enterprise Funds will strive to maintain a minimum reserve level of between 25% and 50% in order to provide for rate stabilization. The City of Imperial completed a rate study in 2017 and implemented a mechanism in which rates were increased over a five-year period. The water service charge collected by the City is the primary funding source. These are charges based on the actual water usage. The current fees will need to be reviewed annually and during proposed annexations to ensure that there is sufficient funding to supply water service to new development. There are a number of financing mechanisms available to assist in the funding for capital facilities related to the delivery of potable water. Special assessment districts, community facilities districts, local bond issuance, developer contributions and development impact fees can be used to fund water treatment and distribution facilities. Also, there are a number of State and Federal grant and loan programs available such as USDA Water and Waste Disposal Loans and Grants for Public Works and Infrastructure Development. Further descriptions of these and other financing mechanisms are provided in Chapter 6 – Financing. 108 SERVICE AREA PLAN WATER FACILITIES Exhibit 12 – Water Facilities 109 SERVICE AREA PLAN WATER FACILITIES 110 SERVICE AREA PLAN WATER FACILITIES Table 25 – Water Demand Estimate for Potable Water Demand AVERAGE MAXIMUM PEAK PROJECTED DAY DAY HOUR YEAR POPULATION DEMAND DEMAND DEMAND (MGD) (MGD) (MGD) 2024 21,141 3.171 5.23 9.17 2025 22,853 3.428 5.39 9.43 2026 23,588 3.538 5.87 10.29 2027 24,347 3.652 6.03 10.57 2028 25,130 3.770 6.20 10.86 2029 25,939 3.891 6.37 11.16 2030 26,774 4.016 6.55 11.46 2031 27,636 4.145 6.73 11.78 2032 28,525 4.279 6.91 12.10 2033 29,443 4.416 7.10 12.44 2034 30,391 4.559 7.30 12.78 2035 31,369 4.705 7.50 13.13 2036 32,379 4.857 7.71 13.50 2037 33,421 5.013 7.92 13.87 2038 34,497 5.175 8.14 14.26 2039 35,607 5.341 8.37 14.65 2040 36,753 5.513 8.60 15.06 2041 37,936 5.690 8.84 15.48 2042 39,157 5.874 9.09 15.92 2043 40,417 6.063 9.34 16.36 2044 41,718 6.258 9.60 16.82 2045 43,061 6.459 9.87 17.29 (1) Derived from May 2022 Water Master Plan. 111 SERVICE AREA PLAN WATER FACILITIES Table 26 – Yearly Cost Estimate for Water Operations and Debt Service Yearly Cost Estimate for Water Operations and Debt Service PROJECTED YEAR COST (1) POPULATION 2024 21,141 $13,162,600 2025 22,853 $13,623,291 2026 23,588 $14,100,106 2027 24,347 $14,593,609 2028 25,130 $15,104,386 2029 25,939 $15,633,039 2030 26,774 $16,180,196 2031 27,636 $16,746,503 2032 28,525 $17,332,630 2033 29,443 $17,939,272 2034 30,391 $18,567,147 2035 31,369 $19,216,997 2036 32,379 $19,889,592 2037 33,421 $20,585,728 2038 34,497 $21,306,228 2039 35,607 $22,051,946 2040 36,753 $22,823,764 2041 37,936 $23,622,596 2042 39,157 $24,449,387 2043 40,417 $25,305,115 2044 41,718 $26,190,794 2045 43,061 $27,107,472 (1) Future cost estimates are based on current cost per capita for water operations and debt service based on 2021 dollars. 112 SERVICE AREA PLAN FINANCING FINANCING I. INTRODUCTION This section of the Service Area Plan discusses various financing mechanisms available to the City of Imperial. It also describes how each existing facility is currently financed and how future financial demands for these facilities can be ensured. Recommended finance plans and available financing options are also discussed. In 1996, Proposition 218, a Constitutional amendment was enacted. Prop 218 clearly defined general taxes and special taxes and set guidelines on the issuance, use, and implementation of taxes. General taxes must be approved by a majority of voters before they can be imposed, extended or increased. Special taxes require approval by a 2/3 vote. Most financing options discussed in this section are subject to the guidelines of Prop 218. II. FINANCING OPPORTUNITIES AND CONSTRAINTS There are many opportunities available to the City of Imperial to finance its present and future facility needs. The following section briefly describes some of the most widely used financing mechanisms. A. General Taxes General taxes generate revenue that is deposited in a City’s General Fund and can be used to support various improvements and services including general government operations, development services, public safety and community services. These revenues can also be used to construct public facilities. The City of Imperial can levy various types of general taxes, which include property tax, franchise tax, sales tax and business license tax. Property taxes generally comprise the largest revenue source for a City, but sales tax revenue can be significant as well depending on the amount and types of businesses within a City. However, the budget shows almost all general revenue the City generates is utilized for the day-to-day operations of City government, making it necessary to find other ways to finance facilities. 113 SERVICE AREA PLAN FINANCING B. Gas Tax A portion of the revenue derived from the State taxes on gasoline is allocated to cities to be used specifically for the construction, improvement and maintenance of streets and roads. C. Local Bond Issues Local governments can issue general obligation (GO) bonds to finance the acquisition and construction of public capital facilities and real property. These bonds cannot be used for operations and maintenance or to purchase equipment. GO bond measures must be approved by 2/3 of the jurisdiction’s voters. In order to pay back GO bonds, Cities are authorized to impose a property tax levy at the rate needed for repayment of the principal and interest of the bonds. D. Development Impact Fees Development Impact Fees can be a significant funding source to finance large scale public facilities. These fees are intended to ensure that new development pays its proportional share of public facilities based on the impacts created by this new development. In concept, the City charges the development community a series of fees which provide the source of income to pay for capital projects. When enough cash has been assembled, the City constructs capital facility projects in order of priority. Development Impact Fees can be used for the following public facilities: • Administrative Facilities • Storm Drainage • Law Enforcement • Fire Protection • Circulation Facilities • Park Land & Facilities • Public Library • Water Treatment and Distribution • Wastewater Treatment and Conveyance 114 SERVICE AREA PLAN FINANCING E. Developer/Builder Contribution Many of the drainage, sewer, water and circulation improvements required as a result of new development can be directly funded and constructed by the developer and/or builder(s) through private funding sources. Facilities earmarked for developer/builder funding are typically those which normally would have been imposed as a condition of approval of a tentative map under the City's existing development review process. Additionally, donations are sometimes available for a specific cause or facility. The City of Imperial has a donation fund exclusively for the purchase of books. F. User Fees User fees are usually authorized by statute for specific uses and are typically required for monthly service. The fees are used as a revenue source to maintain the systems in proper operating condition and for the construction of facilities needed to meet demand. G. Special Assessment Districts Special districts can be formed for the purpose of financing specific improvements for the benefit of a specific area. People within a special district must pay an additional property tax levy or user fees to help repay the bonds issued by the district and finance the district’s ongoing operations. A detailed report prepared by a qualified engineer is required, which must demonstrate that the assessment amount is of special benefit to the parcel upon which the assessment is levied. There are many assessment acts that govern the formation of assessment districts such as the Improvement Act of 1911, Municipal Improvement Act of 1913, Improvement Bond Act of 1915, Benefit Assessment Act of 1982, Integrated Financing District Act as well as other specific facility improvement acts. The provisions of Proposition 218 have altered the procedures and facilities that can be financed through some of these acts. Any assessment district formed must follow all applicable state laws including the provisions set forth in Proposition 218. 115 SERVICE AREA PLAN FINANCING H. Fire Suppression Assessment Act (Government Code Section 500078 et seq.) Under this act, a City is allowed to levy assessments on specific parcels or zones for the provision of fire suppression services. A fire suppression assessment does not require the formation of an assessment district but requires the adoption of an ordinance or resolution in which the parcels or zones subject to the assessment must be identified. In addition, all requirements of Proposition 218 must be met when imposing a fire suppression assessment. I. Community Services District A Community Services District (CSD) can serve as a source of funding for a wide variety of facilities in both unincorporated and incorporated areas. CSDs can levy a range of taxes including ad valorem property tax, general taxes and special taxes, in addition to creating rates and other charges for services. Any fee assessed within a CSD must directly relate to the benefit being received. As a result, a CSD may be broken into zones which only pay for those facilities and services that provide a benefit to that zone. J. Community Facilities District A Community Facilities District (CFD), not to be confused with a Community Services District, falls under the 1982 Mello-Roos Community Facilities Act. This Act allows a CFD to be established by cities, counties, special districts and school districts to fund a variety of facilities and services. Note that the boundaries of a CFD are not required to be contiguous as they are for a CSD. In order for a CFD to be formed, a public hearing must occur, and an election held to authorize the specified tax levy. The special tax levy (Mello-Roos tax) is used to either provide direct funding or pay off bonds. The facilities being funded are not required to be physically located within the boundaries of the CFD. K. State and Federal Funding Various government programs are available at the State and Federal levels to assist local jurisdictions in financing public facilities and services. Most funding sources at the State level require an application requesting assistance and specify the projects or purposes for which the funds can be used. Financial assistance from the state can include grants, low interest 116 SERVICE AREA PLAN FINANCING loans and matching funds. At the Federal level financial assistance includes grants and federal matching funds for state run assistance programs. State and Federal funding sources include the following: Local Law Enforcement Block Grant Program- Grant funds through the State of California (in partnership with Imperial County) for participation in the joint Local Law Enforcement Block Grant Act of 1995, to provide COP’s (Citizens Option for Public Safety) Program to supplement local law enforcement with additional equipment. State Water Resources Control Board State Revolving Fund Programs- The Division of Financial Assistance (DFA) administers the implementation of the State Water Resources Control Board’s (State Water Board) financial assistance programs that include loan and grant funding for construction of municipal sewage and water recycling facilities, remediation for underground storage tank releases, watershed protection projects, nonpoint source pollution control projects, and other similar projects under the Clean Water State Revolving Fund (CWSRF) for potable water treatment facilities and distribution systems. Severely disadvantaged communities can obtain up to 100% grant funding. California Department of Housing and Community Development- The State Community Development Block Grant (CDBG) program was established by the Federal Housing and Community Development Act of 1974, as amended (42 USC 5301, et seq.). The State CDBG program is implemented by California Health and Safety Code section 50825, et seq, and the California Code of Regulations (Title 25, Section 7050, et seq). The primary federal objective of the CDBG program is the development of viable urban communities by providing decent housing and a suitable living environment and by expanding economic opportunities, principally for persons of low and moderate income. Each year the program makes funds available to eligible jurisdictions through several allocations. Under the General Allocation, jurisdictions may apply for funding to subsidize public facilities or special assessment districts. California Department of Transportation – 117 SERVICE AREA PLAN FINANCING The State administers several grant programs including the State Transportation Improvement Program, which are roadway funds allocated for specific and joint decisions of Caltrans and the Imperial County Transportation Commission. The Transportation Development Act (Article 3) funds are other funds granted by the State Transportation Commission for specific projects related to pedestrian, bicycle, and wheelchair mobility. Community Development Block Grants (CDBG) CDBG funds must be used within a broad functional area, such as community development. These federal funds are distributed to local governments through a local clearinghouse. The allocation amount is based on a formula. Congestion Mitigation and Air Quality Improvement Program (CMAQ) CMAQ is another federal program that provides funding to cities. CMAQ funds are available for the specific purpose of developing and implementing transportation programs that reduce traffic congestion and air pollution. Safe, Accountable, Flexible, and Efficient Transportation Equity Act Under this act, federal funding is available for highway, safety, and public transportation programs. Transportation Efficiency Act (TEA funds) Under this act, federal funding is available for street and road improvements and repairs. USDA Water and Waste Disposal Loans Rural municipalities with a population of 10,000 or less are eligible for Water and Waste Disposal Loans from the Rural Utilities Service (RUS) of the USDA. These loans are for the purpose of developing water and waste disposal systems in rural areas. Funds from these loans can pay for improvements to existing systems, the acquisition costs for land, water sources and water rights, and legal and engineering fees necessary for the development of facilities. A 40-year maximum repayment period has been set for these loans. 118 SERVICE AREA PLAN FINANCING Economic Development - Grants for Public Works and Infrastructure Development The objective of this grant is to promote economic development and assist in the construction of facilities needed to encourage the creation and retention of permanent jobs in areas experiencing severe economic distress. The facilities can include water and sewer systems, industrial access roads to industrial parks, railroad siding and spurs, tourism facilities, vocational schools, business incubator facilities and infrastructure improvements for industrial parks. The basic grant may fund up to 50% of the cost of the facilities. For communities that are severely depressed, the grant may fund up to 80% of the cost of the facilities. Environmental Protection Agency The Environmental Protection Agency makes low interest loans to communities to assist in the construction of new or upgraded sewage treatment facilities. L. Lease Financing Instead of purchasing or issuing bonds, agencies can enter into a lease agreement to acquire and dispose of property. Generally, one of two types of lease agreements is entered. The first type is a lease-purchase agreement, where an agency leases a facility while purchasing it. The second type is a sale-leaseback agreement, where a facility is sold to a lessor by an agency, which immediately leases the facility back to the agency. Leases are designed to be tax-exempt investments and a properly constructed lease is not considered a public debt. Lease financing requires finding an investor or group of investors to invest in the return from the agency’s lease payments. Certificates of Participation Certificates of participation refer to the undivided shares of the lease obligation, which are purchased by a group of investors. COPs attract investors because they are designed to be a source of tax-free interest income. If projects are too small to attract investors or to be feasible for lease financing, local agencies can pool COPs. Pooling COPs allows agencies to 119 SERVICE AREA PLAN FINANCING minimize the costs of initiating and issuing a COP and may reduce the interest required to be paid on the lease. Entities involved with a pooled COP must form a Joint Powers Authority (JPA) to oversee the pooled COP. III. FACILITY FINANCING A. Administrative Facilities 1. Current Funding Funding for administrative facilities is currently provided by the General Fund. Specific revenue sources include property and sales taxes, licenses and permits, fines and penalties, charges for services and other miscellaneous sources. Additionally, there are Special Revenue Transfers to the General Fund that directly or indirectly fund administrative services. 2. Cost Avoidance Opportunities In order to reduce administrative services costs, the City of Imperial outsources some of the administrative services such as the City Attorney, special project management and other personnel on an as needed basis. 3. Recommended Funding In addition to the continued use of existing funding sources, development impact fees have been established to help fund future administrative facilities demand created by future development. If additional funding is needed, then General Obligation Bonds can be issued, or a citywide community facilities district can be formed. 120 SERVICE AREA PLAN FINANCING B. Drainage Facilities 1. Current Funding Maintenance of storm water drainage facilities is currently funded by the General Fund, including property and sales taxes, licenses and permits, charges for services and other miscellaneous sources. Future storm water drainage facilities will be installed at the developer/builder’s expense at the time of construction and will be maintained using funds from the General Fund. 2. Cost Avoidance Opportunities In order to reduce drainage facilities maintenance and capital improvements costs, the City of Imperial maintains only those storm water conveyance facilities installed by newer development to control storm water runoff. 3. Recommended Funding Funding for drainage facilities should continue as described above. Additional funding sources, if needed, should include the creation of a citywide community facilities district, special assessment district or a community services district. C. Fire Facilities 1. Current Funding Costs for the Imperial County Fire Department to provide fire protection services to the City of Imperial are currently financed by property and sales taxes from the General Fund. The County of Imperial Fire Department has acknowledged and agreed to the continued providing of fire protection and emergency services under the terms of the Service Contract that ended June 30, 2022, with the commitment that said services will continue until completion of an agreed upon updated contract. Capital facilities can be funded via Development Impact Fees. 2. Cost Avoidance Opportunities 121 SERVICE AREA PLAN FINANCING In order to reduce fire protection services costs, the City of Imperial and the Imperial County Fire Department maintain an agreement for fire protection services. The County manages all personnel and provides for minor maintenance on all equipment. The City owns various hoses, nozzles, adapters, breathing apparatus, as well as other vehicles and equipment to help augment the County equipment. The City provides insurance and major maintenance on the city owned vehicles. 3. Recommended Funding Current funding sources for fire facilities should continue to be used. In addition, development impact fees have been implemented to ensure costs of future demand created by future development can be funded. A special fire suppression assessment district or a special tax can also be implemented to assist in the financing of fire facilities costs. D. Law Enforcement 1. Current Funding A portion of financing for law enforcement is currently financed by property and sales taxes from the General Fund. Other funding sources include the Narcotics Task Force, State C.O.P.S. Grant and the Local Law Enforcement Block Grant (LLEBG), and development impact fees. 2. Cost Avoidance Opportunities In order to reduce law enforcement cost, the City of Imperial receives dispatching services from the Imperial County Sheriff’s Office as a part of the 911 request for emergency response. 3. Recommended Funding Current funding sources for law enforcement should continue to be used. In addition, development impact fees have been established to ensure future development contributes its proportional share to the future demand created. E. Library Facilities 1. Current Funding 122 SERVICE AREA PLAN FINANCING Library facilities are currently financed by property and sales taxes from the General Fund and development impact fees. 2. Cost Avoidance Opportunities Although the amounts received are small, the library charges fees for miscellaneous services such as copies of documents or publications. Donations also help augment costs. 3. Recommended Funding The City should continue using the current funding source for library facilities. Additional funding sources such as community facilities district, special assessment district, Community Block Development Grants, the California Literacy Campaign Fund and the State Public Library Fund should be pursued. F. Park and Recreation Facilities 1. Current Funding Park and recreational facilities are currently financed by property and sales taxes from the General Fund, development impact fees, and by user fees for recreational activities and pool use. 2. Cost Avoidance Opportunities Preparation of a parks master plan could provide implementing measures to upgrade and improve the park system. Discussions with the school district for joint utilization of the school grounds for recreational opportunities could also provide for additional opportunities. 3. Recommended Funding Current funding sources should continue to be used as a source for financing park and recreational facilities. The City can also pursue funding through the State Department of Parks and Recreation and other grant funding opportunities. 123 SERVICE AREA PLAN FINANCING G. Circulation Facilities 1. Current Funding Funding for circulation facilities is provided by the General Fund, Motor Vehicle-In-Lieu Tax, State Gas Tax and the Local Transportation Authority (LTA) Measure D Sales Tax Fund, as well as development impact fees and developer funding. Developer funding is used to construct required street improvements associated with a specific project. FHWA/Caltrans Grant Programs are also used by the City including Congestion Management Air Quality Grant Fund (CMAQ), State Transportation Improvement Program (STIP), Regional Surface Transportation Program (RSTP), and Transportation Development Account-Article 3 funds. 2. Cost Avoidance Opportunities Although there are no real opportunities to share roadway facilities with any adjacent jurisdiction, the City’s system does not exist independently and circulation within and through the City is mutually affected by the operation of the circulation system along the north end of El Centro, the County roadway system and the State circulation system. The City will continue to cooperate with the City of El Centro, County of Imperial and the State in monitoring the operation of the regional system and the implementation of necessary improvements. 3. Recommended Funding Current funding sources for circulation facilities should continue to be used. Additionally, there are several funding mechanisms for circulation facilities such as community facilities district, special assessment district, and Certificate of Participation. There are also a number of additional grant funding programs including the Safe, Accountable, Flexible, and Efficient Transportation Equity Act (SAFETEA), Active Transportation Program (ATP), as well as Community Development Block Grants and other state and federal grants which should be pursued, as suggested by the Circulation Element of the City’s General Plan. H. Wastewater Treatment and Sewer Facilities 124 SERVICE AREA PLAN FINANCING 1. Current Funding The primary sources of revenue for wastewater treatment and conveyance facilities are the sewer service charges and sewer connection fees. The sewer service charges function to subsidize off-site facilities such as interceptors and sewer treatment plants. The sewer connection fee is dependent upon the size of the sewer line needed to serve the area and whether the street or alley is paved. The City will continue to utilize these funding sources in addition to search for other sources to improve the existing system. 2. Cost Avoidance Opportunities In order to reduce wastewater treatment facilities maintenance and capital improvement costs, the City of Imperial outsources services requires a special projects manager for some of the City’s wastewater treatment and conveyance system capital improvement projects. 3. Recommended Funding The current fee structure will need to be reviewed annually and during proposed annexations to ensure that there is sufficient funding to provide wastewater service to new development. Special assessment districts, community facilities districts, local bond issuance and development impact fees should be considered as alternative funding sources for wastewater treatment and conveyance facilities. Also, State and Federal grant and loan programs are available such as USDA Water and Waste disposal Loans and Grants for Public Works and Infrastructure Development. I. Water Facilities 1. Current Funding The primary sources of revenue for water treatment and distribution facilities are the water service charges, water connection fees and water turn on fees. Developer funding is used for individual internal project water improvements. The City will continue to utilize these funding sources in addition to searching for other sources to improve the existing system in order to meet future demand. 2. Cost Avoidance Opportunities 125 SERVICE AREA PLAN FINANCING In order to reduce water facilities maintenance and capital improvement costs, the City of Imperial outsources services requiring a special projects manager for some of the City’s water treatment and water conveyance system capital improvement projects. 3. Recommended Funding The current fee structure will need to be reviewed annually and during proposed annexations to ensure that there is sufficient funding to supply water service to new development. Special assessment districts, community facilities districts, local bond issuance and development impact fees should be considered as alternative funding sources for water treatment and distribution facilities. 126 APPENDICES APPENDICES A. Agreement for Fire Protection Services B. City of Imperial - Budget - Fiscal Year 2023 - 2024 C. Public Safety Dispatch Contract – Effective July 1, 2019 127 APPENDICES APPENDIX A APPENDICES APPENDIX B RESOLUTION NO.2023-23 RESOLUTION OF THE CITY COUNCIL FOR THE CITY OF IMPERIAL, CALIFORNIA ADOPTING THE MTJNICIPAL BUDGET FOR THE FISCAL YEAR THAT BEGINS JULY I, 2023 AND ENDS JUNE 30,2024 WHEREAS, a proposed budget having been presented to and considered by the City Council during its Budget Work Session agenda on June 2l, 2023; and WHEREAS, a proposed budget work session was continued and presented to the City Council during a Budget Work Session on July 5, 2023. NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF IMPERIAL DOES RESOLVE, DETERMINE, AND ORDERS AS FOLLOWS: l. The Municipal Budget for Fiscal Year 2023-2024 as presented on July 5,2023 is hereby approved and adopted, for all funds and departments as shown in attached Exhibit A. 2. The Position Allocation List and Job Descriptions as presented on July 5, 2023 is hereby approved and adopted as shown in the attached Exhibit B. 3. The City Manager may approve line item budget transfers/amendments not to exceed $25,000. PASSED, APPROVED AND ADOPTED by the City Council of the City of Imperial on the 5s day ofJuly,2023. KATHERINE BURNWORTH, Mayor ATTEST: KRI INA M. SHIELDS. City Clerk 1 CERTIFICATION I, Kristina M. Shields, City Clerk of the City of Imperial, California" hereby certi$ that the foregoing resolution was duly adopted at a meeting of the City Council ofsaid City at its meeting held on the 5s of July, 2023,by the following vote, to wit: AYES: Mendoza, Obeso-Martinez, Tucker, Amparano & Mayor Bumworth NOES: None ABSENT: None ABSTAIN: None IN WIT|{ESS WHEREOF, I have hereunto set my hand and affrxed the offrcial seal of the City of Imperiat, Califomia, ttfs-6Jh auy of h1y,2023. TINA M. SHIELDS. City Clerk 2 APPENDICES APPENDIX C EXHIBIT C Annual Budget for Fiscal Year 2024-2025 BUDGET WORKSHEET REVIEWED BY COUNCIL 06/27/2024 Page: 1 6/28/2024 City of Imperial 12:24 pm Prior -------------------------------- Current Year ------------------------------ (6) (7) (8) Year Original Amended Actual Thru Estimated Month: 6/30/2024 Actual Budget Budget June Total JUN 19 REQ JUN 27 REC JULY 3 ADOPT Fund: 01 - GENERAL FUND Revenues Dept: 000 4110 PROPERTY TAXES - SECURED 1,938,283 1,847,400 1,847,400 1,830,200 1,847,400 1,977,000 1,977,000 4111 PROPERTY TAXES - UNSECURED 151,388 174,400 174,400 184,288 174,400 174,400 174,400 4112 PROPERTY TRANSFER TAX 79,223 83,400 83,400 60,567 83,400 83,400 83,400 4113 AIRCRAFT TAX 56,765 51,200 51,200 69,065 51,200 51,200 51,200 4114 ERAF - AB1661 0 0 0 0 0 4115 ERAF - AB1396 0 0 0 0 0 4120 SALES TAX 3,429,052 3,419,100 3,273,400 2,784,376 3,273,400 3,429,100 3,429,100 4121 CANNABIS BUSINESS TAX 374,358 510,000 315,000 273,727 315,000 315,000 315,000 4130 FRANCHISES 347,402 360,000 412,600 427,013 412,600 412,600 412,600 4135 CFD ADMINISTRATIVE FEE 0 50,000 50,000 0 50,000 50,000 50,000 4140 TRANSIENT OCCUPANCY TAX 235,390 350,000 410,000 387,901 410,000 410,000 410,000 4210 BUSINESS LICENSES 66,979 66,300 77,300 70,146 77,300 77,300 77,300 4211 SCORE 0 0 0 0 0 4220 TAXI CAB LICENSES 0 200 0 0 0 4230 ANIMAL LICENSES 9,415 8,200 8,200 8,151 8,200 8,200 8,200 4240 BUILDING (WORK) PERMITS 498,968 408,000 600,000 593,505 600,000 600,000 600,000 4249 TRAFFIC 0 0 0 0 0 4250 IMPACT FEES - FIRE 0 0 0 0 0 4251 IMPACT FEES - POLICE 0 0 0 0 0 4254 IMPACT FEES - ADMIN 0 0 0 0 0 4255 IMPACT FEES - LIBRARY 0 0 0 0 0 4256 IMPACT FEES - PARKS 0 0 0 0 0 4257 IMPACT FEES-CIRCULATION 0 0 0 0 0 4310 VEHICLE CODE FINES 0 0 0 0 0 4311 LOCAL COURT FINES 10,407 9,200 9,200 13,052 9,200 9,200 9,200 4330 UTILITY PENALTIES 177,852 168,300 195,300 183,231 195,300 195,300 195,300 4333 CODE ENFORCEMENT FINES 2,275 3,100 3,100 275 3,100 3,100 3,100 4335 LICENSE PENALTIES 2,911 3,000 3,000 2,511 3,000 3,000 3,000 4410 MOTOR VEHICLE IN LIEU 2,163,728 2,173,800 2,273,800 2,366,930 2,273,800 2,319,300 2,319,300 4430 HOMEOWNERS EXEMPTION 12,092 6,100 6,100 6,104 6,100 6,100 6,100 4431 HOUSING AUTHORITY IN LIEU 2,535 2,500 2,500 2,547 2,500 2,500 2,500 4432 OFF HIGHWAY IN LIEU 0 0 0 0 0 4456 RECYCLING/LITTER REDUCTION PRG 0 0 0 0 0 4459 OTHER FED GRANTS (SBA) 0 0 0 0 0 4462 STBG 6717 GRANT 0 0 0 0 0 4466 STATE GRANT - ARTICLE 3 0 0 0 0 0 BUDGET WORKSHEET REVIEWED BY COUNCIL 06/27/2024 Page: 2 6/28/2024 City of Imperial 12:24 pm Prior -------------------------------- Current Year ------------------------------ (6) (7) (8) Year Original Amended Actual Thru Estimated Month: 6/30/2024 Actual Budget Budget June Total JUN 19 REQ JUN 27 REC JULY 3 ADOPT Fund: 01 - GENERAL FUND Revenues Dept: 000 4467 STATE GRANT LIBRARY PLF 0 0 0 0 0 4468 STATE GRANT - DWR GRANT 0 0 0 0 0 4469 SCHOOL RESOURCE OFFICER 89,084 90,000 130,000 162,525 130,000 130,000 130,000 4471 STATE GRANT CalTrans 57,891 81,000 81,000 7,109 81,000 81,000 81,000 4473 HIDTA 91,591 100,000 131,000 88,789 131,000 131,000 131,000 4477 DEA Salary Reimb 0 0 0 0 0 4479 NTF 0 0 0 0 0 4480 STONEGARDEN 26,710 30,600 48,600 48,815 48,600 48,600 48,600 4482 CALEMA /FEMA 0 10,000 24,000 24,271 24,000 24,000 24,000 4483 DHE OVERTIME 10,361 30,000 0 0 0 4485 Homeland Security 0 5,100 0 0 0 4486 ARP (COVID) 0 0 0 0 0 4508 CFD SERVICE FEE 0 100,000 0 0 0 4509 FIRE INSPECTION & MISC FEES 36,118 81,600 41,600 40,853 41,600 41,600 41,600 4510 ZONING/SUBDIVISION FEES 40,469 25,800 25,800 30,549 25,800 25,800 25,800 4521 PLAN CK/ENG/ENCROACHMENT FEES 136,000 188,700 140,000 104,566 140,000 140,000 140,000 4522 SEISMIC FEES 5,135 4,100 4,100 2,552 4,100 4,100 4,100 4523 CBSC 7,113 6,500 6,500 6,222 6,500 6,500 6,500 4524 RUBBISH COLLECTION FEES 1,572,667 0 0 -66 0 4525 RUBBISH COLLECTION FEES AB939 125,041 0 0 -5 0 4526 RECYCLING 7,501 5,100 7,100 7,117 7,100 7,100 7,100 4533 POOL REVENUES 14,660 20,400 20,400 31,383 20,400 20,400 20,400 4534 RECREATION / RENTAL FEES 4,665 4,600 4,600 4,410 4,600 4,600 4,600 4535 ADMINISTRATIVE SERVICES 27,820 22,600 6,600 6,875 6,600 6,600 6,600 4536 RECREATION PROGRAMS 38,584 35,000 40,000 36,097 40,000 40,000 40,000 4537 INSTRUCTOR PROGRAM 0 0 0 0 0 4538 WORTHINGTON SQUARE PROGRAMS 0 0 0 0 0 4540 LIBRARY FEES 5,690 5,400 5,400 3,527 5,400 5,400 5,400 4590 IT SERVICES TO OTHER CITIES 0 0 0 0 0 4610 INTEREST EARNED 16,949 490,000 353,000 209,632 353,000 370,700 370,700 4620 RENTS 0 0 0 0 0 4700 FARMER'S MARKET 92,299 51,000 60,000 58,954 60,000 60,000 60,000 4701 SPONSORSHIP (COM SERVICES) 39,500 53,600 53,600 60,750 53,600 53,600 53,600 4705 Sponsorship - Parade & Rally 0 0 0 0 0 4710 SALE OF MAPS, PUBS & COPIES 17 200 200 492 200 200 200 4711 SALE OF SURPLUS PROPERTY 0 5,000 0 0 0 40,000 40,000 BUDGET WORKSHEET REVIEWED BY COUNCIL 06/27/2024 Page: 3 6/28/2024 City of Imperial 12:24 pm Prior -------------------------------- Current Year ------------------------------ (6) (7) (8) Year Original Amended Actual Thru Estimated Month: 6/30/2024 Actual Budget Budget June Total JUN 19 REQ JUN 27 REC JULY 3 ADOPT Fund: 01 - GENERAL FUND Revenues Dept: 000 4715 CODE ENFORCEMENT FEES 0 0 0 0 0 4716 POLICE - CITY ORD VIOL 0 1,500 0 0 0 1,500 1,500 4717 POLICE - FINGERPRINTS 0 0 0 0 0 4718 POLICE - PARKING CITATIONS 0 2,000 0 0 0 2,000 2,000 4719 POLICE - VEHICLE RELEASE 0 1,000 0 0 0 1,000 1,000 4720 POLICE - DUI 15 300 0 0 0 300 300 4721 POLICE - OTHER 19,420 25,000 25,000 15,157 25,000 25,000 25,000 4722 ASSET FORFEITURE (FEDERAL) 0 0 0 0 0 4723 POLICE DETAILS - AIRPORT 0 0 0 0 0 4724 POST REIMBURSEMENT 12,430 12,400 12,400 1,536 12,400 12,400 12,400 4727 POLICE DETAILS 0 1,000 1,000 0 1,000 1,000 1,000 4730 LIBRARY - OTHER 0 0 0 300 0 4734 3% Youth Programs (Cannabis) 43,387 102,000 102,000 22,502 102,000 32,000 32,000 4735 5% Public Safety (Cannabis) 72,311 153,000 53,000 37,503 53,000 53,000 53,000 4740 INSURANCE DIVIDENDS 1,092 1,000 1,500 1,508 1,500 1,000 1,000 4741 W/C INSURANCE CLAIMS 13,545 10,000 44,000 48,340 44,000 44,000 44,000 4742 INSURANCE CLAIMS 32,510 40,000 0 0 0 10,000 10,000 4790 NOT OTHERWISE CLASSIFIED 4,992 5,000 5,000 4,130 5,000 5,000 5,000 4791 CALEMA FUNDING 0 0 0 0 0 4800 SALE OF CITY PROPERTY - LAND 0 0 0 0 0 4801 SALE OF CITY PROPERTY - ROW 49,159 0 0 0 0 4803 SALE -CITY PROP VEHICLES 0 0 11,000 10,690 11,000 4910 OPERATING TRANSFERS IN 1,946,558 5,991,000 5,532,018 4,503,411 5,532,018 6,049,300 6,049,300 9999 SUSPENSE ACCOUNT -655 0 0 0 0 Dept: 000 14,199,652 17,485,700 16,766,318 14,844,083 16,766,318 17,605,400 17,605,400 0 BUDGET WORKSHEET REVIEWED BY COUNCIL 06/27/2024 Page: 4 6/28/2024 City of Imperial 12:24 pm Prior -------------------------------- Current Year ------------------------------ (6) (7) (8) Year Original Amended Actual Thru Estimated Month: 6/30/2024 Actual Budget Budget June Total JUN 19 REQ JUN 27 REC JULY 3 ADOPT Fund: 01 - GENERAL FUND Revenues Total Revenues 14,199,652 17,485,700 16,766,318 14,844,083 16,766,318 17,605,400 17,605,400 0 Expenditures Dept: 000 5104 COURT/TRAVEL/STANDBY 0 0 0 0 0 5112 FICA 0 0 0 0 0 5114 UNEMPLOYMENT INS. 2 0 0 0 0 5115 HEALTH INSURANCE 0 0 0 0 0 5522 COMMITMENT FEES 0 0 0 0 0 5910 OPERATING TRANSFERS OUT 0 0 0 0 0 Dept: 000 2 0 0 0 0 0 0 0 BUDGET WORKSHEET REVIEWED BY COUNCIL 06/27/2024 Page: 5 6/28/2024 City of Imperial 12:24 pm Prior -------------------------------- Current Year ------------------------------ (6) (7) (8) Year Original Amended Actual Thru Estimated Month: 6/30/2024 Actual Budget Budget June Total JUN 19 REQ JUN 27 REC JULY 3 ADOPT Fund: 01 - GENERAL FUND Expenditures Dept: 100 CITY COUNCIL 5101 SALARIES - FULL TIME 0 0 0 0 0 5102 SALARIES - PART TIME 21,600 21,600 21,600 19,800 21,600 32,400 32,400 5112 FICA 1,652 1,700 1,700 1,748 1,700 2,600 2,600 5113 WORKER'S COMP 0 0 0 0 0 5114 UNEMPLOYMENT INS. 497 1,300 1,300 492 1,300 1,400 1,400 5115 HEALTH INSURANCE 0 42,000 42,000 11,396 42,000 21,600 21,600 5116 HEALTH INS IN LIEU PMTS 0 0 0 0 0 5123 WELLNESS PROGRAM 0 0 0 550 0 1,000 5201 ADVERTISING (INCL LEGAL) 0 0 0 0 0 5210 CONTRACT SERVICE 0 0 0 0 0 500 5250 PUBLICATION/DUES 1,100 600 600 125 600 600 600 5260 TELEPHONE 3,332 3,000 3,000 2,957 3,000 3,000 3,000 5265 TRAINING/EDUCATION 3,675 4,500 4,500 2,150 4,500 4,500 4,500 5270 TRAVEL & MEETINGS 24,270 20,000 20,000 11,929 20,000 20,000 20,000 5301 OFFICE SUPPLIES 575 500 500 80 500 500 500 5310 SAFETY/EQUIPMENT/CLOTHING 0 0 0 195 0 5330 SPECIAL DEPARTMENTAL SUPPLIES 1,946 1,000 1,000 1,638 1,000 2,000 2,000 5442 EQUIPMENT - OTHER 161 0 0 0 0 CITY COUNCIL 58,808 96,200 96,200 53,060 96,200 88,600 90,100 0 BUDGET WORKSHEET REVIEWED BY COUNCIL 06/27/2024 Page: 6 6/28/2024 City of Imperial 12:24 pm Prior -------------------------------- Current Year ------------------------------ (6) (7) (8) Year Original Amended Actual Thru Estimated Month: 6/30/2024 Actual Budget Budget June Total JUN 19 REQ JUN 27 REC JULY 3 ADOPT Fund: 01 - GENERAL FUND Expenditures Dept: 105 CITY TREASURER 5102 SALARIES - PART TIME 0 0 0 0 0 5112 FICA 0 0 0 0 0 5114 UNEMPLOYMENT INS. 0 0 0 0 0 5115 HEALTH INSURANCE 0 0 0 0 0 5330 SPECIAL DEPARTMENTAL SUPPLIES 0 0 0 0 0 CITY TREASURER 0 0 0 0 0 0 0 0 BUDGET WORKSHEET REVIEWED BY COUNCIL 06/27/2024 Page: 7 6/28/2024 City of Imperial 12:24 pm Prior -------------------------------- Current Year ------------------------------ (6) (7) (8) Year Original Amended Actual Thru Estimated Month: 6/30/2024 Actual Budget Budget June Total JUN 19 REQ JUN 27 REC JULY 3 ADOPT Fund: 01 - GENERAL FUND Expenditures Dept: 110 CITY CLERK 5101 SALARIES - FULL TIME 4,680 0 0 0 0 5102 SALARIES - PART TIME 2,400 4,800 4,800 4,800 4,800 4,800 4,800 5110 UNIFORM ALLOWANCE 0 0 0 0 0 5111 RETIREMENT 352 0 0 0 0 5112 FICA 542 400 400 367 400 400 400 5113 WORKER'S COMP 0 0 0 0 0 5114 UNEMPLOYMENT INS. 53 700 700 106 700 200 200 5115 HEALTH INSURANCE 368 0 0 0 0 5120 VEHICLE ALLOWANCE 0 0 0 0 0 5123 WELLNESS PROGRAM 0 0 0 0 0 5124 EDUCATION INCENTIVE 0 0 0 0 0 5155 HEALTH INSURANCE CONTRIBUTION 0 0 0 0 0 5201 ADVERTISING (INCL LEGAL) 0 10,000 10,000 5,290 10,000 10,000 10,000 5210 CONTRACT SERVICE 48,275 8,500 110,100 101,560 110,100 10,000 10,000 5250 PUBLICATION/DUES 1,131 300 300 325 300 1,000 1,000 5260 TELEPHONE 1,027 1,100 1,100 2,647 1,100 2,000 2,000 5265 TRAINING/EDUCATION 518 5,000 5,000 3,022 5,000 5,000 5,000 5270 TRAVEL & MEETINGS 960 5,000 5,000 1,875 5,000 5,000 5,000 5301 OFFICE SUPPLIES 679 1,200 1,200 862 1,200 1,200 1,200 5310 SAFETY/EQUIPMENT/CLOTHING 0 0 0 0 0 1,000 5330 SPECIAL DEPARTMENTAL SUPPLIES 20,071 7,500 7,500 1,435 7,500 1,500 1,500 5333 ELECTIONS 0 0 0 0 0 13,500 13,500 CITY CLERK 81,056 44,500 146,100 122,289 146,100 54,600 55,600 0 BUDGET WORKSHEET REVIEWED BY COUNCIL 06/27/2024 Page: 8 6/28/2024 City of Imperial 12:24 pm Prior -------------------------------- Current Year ------------------------------ (6) (7) (8) Year Original Amended Actual Thru Estimated Month: 6/30/2024 Actual Budget Budget June Total JUN 19 REQ JUN 27 REC JULY 3 ADOPT Fund: 01 - GENERAL FUND Expenditures Dept: 120 CITY ATTORNEY 5210 CONTRACT SERVICE 56,000 150,000 150,000 90,881 150,000 100,000 100,000 5265 TRAINING/EDUCATION 0 400 400 75 400 400 400 5270 TRAVEL & MEETINGS 348 1,300 1,300 0 1,300 500 500 5301 OFFICE SUPPLIES 24 100 100 0 100 100 100 5330 SPECIAL DEPARTMENTAL SUPPLIES 0 0 0 0 0 CITY ATTORNEY 56,372 151,800 151,800 90,956 151,800 101,000 101,000 0 BUDGET WORKSHEET REVIEWED BY COUNCIL 06/27/2024 Page: 9 6/28/2024 City of Imperial 12:24 pm Prior -------------------------------- Current Year ------------------------------ (6) (7) (8) Year Original Amended Actual Thru Estimated Month: 6/30/2024 Actual Budget Budget June Total JUN 19 REQ JUN 27 REC JULY 3 ADOPT Fund: 01 - GENERAL FUND Expenditures Dept: 130 CITY MANAGER 5101 SALARIES - FULL TIME 319,577 496,600 496,600 401,244 496,600 490,600 490,600 5102 SALARIES - PART TIME 10,110 20,600 20,600 0 20,600 5103 OVERTIME 48 600 600 0 600 5104 COURT/TRAVEL/STANDBY 79 0 0 0 0 5105 CERTIFICATE PAY 0 1,600 1,600 0 1,600 5106 EDUCATIONAL INCENTIVE 0 4,800 4,800 0 4,800 2,000 2,000 5108 SPECIALTY PAY 0 600 600 0 600 600 600 5110 UNIFORM ALLOWANCE 0 0 0 0 0 5111 RETIREMENT 22,753 32,200 32,200 23,042 32,200 39,700 39,700 5112 FICA 23,635 34,700 34,700 23,215 34,700 38,000 38,000 5113 WORKER'S COMP 0 8,100 8,100 0 8,100 9,400 9,400 5114 UNEMPLOYMENT INS. 669 1,700 1,700 905 1,700 1,800 1,800 5115 HEALTH INSURANCE 14,576 21,600 21,600 16,725 21,600 21,600 21,600 5116 HEALTH INS IN LIEU PMTS 0 0 0 0 0 9,600 9,600 5120 VEHICLE ALLOWANCE 6,000 6,000 6,000 6,000 6,000 6,000 6,000 5123 WELLNESS PROGRAM 284 300 300 0 300 300 300 5124 EDUCATION INCENTIVE 1,640 2,000 2,000 0 2,000 2,100 2,100 5201 ADVERTISING (INCL LEGAL) 4,000 15,000 15,000 4,630 15,000 10,000 10,000 5210 CONTRACT SERVICE 25,378 135,000 125,000 221,777 125,000 220,000 220,000 5250 PUBLICATION/DUES 4,326 3,400 3,400 1,406 3,400 3,400 3,400 5260 TELEPHONE 1,271 3,400 3,400 2,502 3,400 3,400 3,400 5265 TRAINING/EDUCATION 3,646 5,000 5,000 4,475 5,000 6,000 6,000 5270 TRAVEL & MEETINGS 19,883 15,500 15,500 10,911 15,500 15,500 15,500 5301 OFFICE SUPPLIES 468 1,000 1,000 1,286 1,000 1,200 1,200 5310 SAFETY/EQUIPMENT/CLOTHING 208 200 200 155 200 200 200 5330 SPECIAL DEPARTMENTAL SUPPLIES 4,788 11,300 11,300 14,205 11,300 18,000 18,000 5442 EQUIPMENT - OTHER 0 0 0 50,555 0 CITY MANAGER 463,339 821,200 811,200 783,033 811,200 899,400 899,400 0 BUDGET WORKSHEET REVIEWED BY COUNCIL 06/27/2024 Page: 10 6/28/2024 City of Imperial 12:24 pm Prior -------------------------------- Current Year ------------------------------ (6) (7) (8) Year Original Amended Actual Thru Estimated Month: 6/30/2024 Actual Budget Budget June Total JUN 19 REQ JUN 27 REC JULY 3 ADOPT Fund: 01 - GENERAL FUND Expenditures Dept: 131 MARKETING & DEVELOPMENT 5201 ADVERTISING (INCL LEGAL) 0 0 0 0 0 5210 CONTRACT SERVICE 78,671 0 10,000 10,000 10,000 5330 SPECIAL DEPARTMENTAL SUPPLIES 10,175 0 0 0 0 MARKETING & DEVELOPMENT 88,846 0 10,000 10,000 10,000 0 0 0 BUDGET WORKSHEET REVIEWED BY COUNCIL 06/27/2024 Page: 11 6/28/2024 City of Imperial 12:24 pm Prior -------------------------------- Current Year ------------------------------ (6) (7) (8) Year Original Amended Actual Thru Estimated Month: 6/30/2024 Actual Budget Budget June Total JUN 19 REQ JUN 27 REC JULY 3 ADOPT Fund: 01 - GENERAL FUND Expenditures Dept: 140 ADMIN/FINANCIAL SERVICES 5101 SALARIES - FULL TIME 202,357 488,700 480,100 377,663 480,100 545,800 545,800 5102 SALARIES - PART TIME 3,126 7,500 0 0 0 5103 OVERTIME 144 5,000 5,000 249 5,000 1,000 1,000 5104 COURT/TRAVEL/STANDBY 262 0 0 0 0 5105 CERTIFICATE PAY 0 700 700 0 700 5106 EDUCATIONAL INCENTIVE 0 0 0 0 0 2,000 2,000 5108 SPECIALTY PAY 2,692 2,600 2,600 1,130 2,600 1,300 1,300 5111 RETIREMENT 15,406 29,900 29,900 20,402 29,900 44,400 44,400 5112 FICA 13,425 28,500 28,500 19,629 28,500 41,900 41,900 5113 WORKER'S COMP 0 7,000 7,000 0 7,000 18,800 18,800 5114 UNEMPLOYMENT INS. 532 1,400 1,400 629 1,400 1,500 1,500 5115 HEALTH INSURANCE 19,560 38,400 38,400 24,373 38,400 43,200 43,200 5116 HEALTH INS IN LIEU PMTS 0 0 0 0 0 14,400 14,400 5123 WELLNESS PROGRAM 180 400 400 510 400 600 600 5124 EDUCATION INCENTIVE 0 4,000 4,000 0 4,000 5210 CONTRACT SERVICE 0 5,000 5,000 0 5,000 5213 STATE MANDATED FEE 0 0 0 0 0 5221 FEE REFUNDS 0 0 0 0 0 5222 LITERACY SERVICES 0 0 0 0 0 5241 MAINTENANCE OF EQUIPMENT 0 0 0 0 0 5250 PUBLICATION/DUES 0 600 600 442 600 600 600 5260 TELEPHONE 905 1,300 1,300 936 1,300 1,300 1,300 5265 TRAINING/EDUCATION -10 2,500 2,500 0 2,500 7,500 7,500 5270 TRAVEL & MEETINGS 1,411 3,100 3,100 1,052 3,100 9,000 9,000 5280 UTILITIES - ELECTRIC 0 0 0 0 0 5301 OFFICE SUPPLIES 1,751 2,300 2,300 2,324 2,300 2,500 2,500 5310 SAFETY/EQUIPMENT/CLOTHING 542 200 200 234 200 200 200 5330 SPECIAL DEPARTMENTAL SUPPLIES 0 300 300 381 300 500 500 5430 IMPROVEMENTS OTHER THAN BLDGS 0 0 0 0 0 5442 EQUIPMENT - OTHER 0 2,500 2,500 0 2,500 5444 LIBRARY BOOKS 0 0 0 0 0 ADMIN/FINANCIAL SERVICES 262,283 631,900 615,800 449,954 615,800 736,500 736,500 0 BUDGET WORKSHEET REVIEWED BY COUNCIL 06/27/2024 Page: 12 6/28/2024 City of Imperial 12:24 pm Prior -------------------------------- Current Year ------------------------------ (6) (7) (8) Year Original Amended Actual Thru Estimated Month: 6/30/2024 Actual Budget Budget June Total JUN 19 REQ JUN 27 REC JULY 3 ADOPT Fund: 01 - GENERAL FUND Expenditures Dept: 141 ACCOUNTING AND REPORTING 5101 SALARIES - FULL TIME 0 0 0 0 0 5103 OVERTIME 0 0 0 0 0 5111 RETIREMENT 0 0 0 0 0 5112 FICA 0 0 0 0 0 5113 WORKER'S COMP 0 0 0 0 0 5114 UNEMPLOYMENT INS. 0 0 0 0 0 5115 HEALTH INSURANCE 0 0 0 0 0 5210 CONTRACT SERVICE 101,705 80,000 80,000 62,844 80,000 80,000 80,000 5213 STATE MANDATED FEE 386 500 500 219 500 500 500 5241 MAINTENANCE OF EQUIPMENT 0 0 0 0 0 5250 PUBLICATION/DUES 0 0 0 0 0 5265 TRAINING/EDUCATION 0 0 0 0 0 5270 TRAVEL & MEETINGS 0 0 0 0 0 5301 OFFICE SUPPLIES 0 0 0 0 0 5330 SPECIAL DEPARTMENTAL SUPPLIES 0 0 0 0 0 5430 IMPROVEMENTS OTHER THAN BLDGS 0 0 0 0 0 5442 EQUIPMENT - OTHER 0 0 0 0 0 ACCOUNTING AND REPORTING 102,091 80,500 80,500 63,063 80,500 80,500 80,500 0 BUDGET WORKSHEET REVIEWED BY COUNCIL 06/27/2024 Page: 13 6/28/2024 City of Imperial 12:24 pm Prior -------------------------------- Current Year ------------------------------ (6) (7) (8) Year Original Amended Actual Thru Estimated Month: 6/30/2024 Actual Budget Budget June Total JUN 19 REQ JUN 27 REC JULY 3 ADOPT Fund: 01 - GENERAL FUND Expenditures Dept: 142 HUMAN RESORCE/EMPLOYEE BENEFIT 5101 SALARIES - FULL TIME 0 0 0 0 0 5102 SALARIES - PART TIME 0 0 0 0 0 5103 OVERTIME 0 0 0 0 0 5111 RETIREMENT 0 0 0 0 0 5112 FICA 0 0 0 0 0 5113 WORKER'S COMP 0 0 0 0 0 5114 UNEMPLOYMENT INS. 0 0 0 0 0 5115 HEALTH INSURANCE 0 0 0 0 0 5210 CONTRACT SERVICE 0 0 0 0 0 5250 PUBLICATION/DUES 0 0 0 0 0 5262 TESTING SERVICES 0 0 0 0 0 5265 TRAINING/EDUCATION 0 0 0 0 0 5270 TRAVEL & MEETINGS 0 0 0 0 0 5301 OFFICE SUPPLIES 0 0 0 0 0 5330 SPECIAL DEPARTMENTAL SUPPLIES 0 0 0 0 0 HUMAN RESORCE/EMPLOYEE BENEFIT 0 0 0 0 0 0 0 0 BUDGET WORKSHEET REVIEWED BY COUNCIL 06/27/2024 Page: 14 6/28/2024 City of Imperial 12:24 pm Prior -------------------------------- Current Year ------------------------------ (6) (7) (8) Year Original Amended Actual Thru Estimated Month: 6/30/2024 Actual Budget Budget June Total JUN 19 REQ JUN 27 REC JULY 3 ADOPT Fund: 01 - GENERAL FUND Expenditures Dept: 143 INFORMATION TECHNOLOGY SERVICE 5101 SALARIES - FULL TIME 178,958 408,800 0 0 0 5102 SALARIES - PART TIME 22,233 24,800 0 0 0 5103 OVERTIME 8,463 7,000 0 0 0 5104 COURT/TRAVEL/STANDBY 391 0 0 0 0 5105 CERTIFICATE PAY 0 0 0 0 0 5106 EDUCATIONAL INCENTIVE 0 1,000 0 0 0 5108 SPECIALTY PAY 0 0 0 0 0 5111 RETIREMENT 12,291 24,100 0 0 0 5112 FICA 15,142 26,300 0 0 0 5113 WORKER'S COMP 0 6,100 0 0 0 5114 UNEMPLOYMENT INS. 677 1,400 0 0 0 5115 HEALTH INSURANCE 18,596 33,600 0 0 0 5123 WELLNESS PROGRAM 320 400 0 0 0 5124 EDUCATION INCENTIVE 0 6,600 0 0 0 5210 CONTRACT SERVICE 0 0 0 0 0 5241 MAINTENANCE OF EQUIPMENT 580 4,500 0 0 0 5242 VEHICLE FUEL 2,187 2,000 0 0 0 5250 PUBLICATION/DUES 1,537 5,000 0 0 0 5260 TELEPHONE 2,903 2,700 0 0 0 5265 TRAINING/EDUCATION 4,631 5,200 0 0 0 5270 TRAVEL & MEETINGS 168 900 0 0 0 5282 FIBER OPTIC 0 0 0 0 0 5301 OFFICE SUPPLIES 2,874 2,000 0 0 0 5310 SAFETY/EQUIPMENT/CLOTHING 964 1,300 0 0 0 5320 SMALL TOOLS 3,654 3,000 0 0 0 5330 SPECIAL DEPARTMENTAL SUPPLIES 5,767 5,000 0 0 0 5440 EQUIPMENT - AUTOMOTIVE 0 40,000 0 0 0 5442 EQUIPMENT - OTHER 0 0 0 0 0 INFORMATION TECHNOLOGY SERVICE 282,336 611,700 0 0 0 0 0 0 BUDGET WORKSHEET REVIEWED BY COUNCIL 06/27/2024 Page: 15 6/28/2024 City of Imperial 12:24 pm Prior -------------------------------- Current Year ------------------------------ (6) (7) (8) Year Original Amended Actual Thru Estimated Month: 6/30/2024 Actual Budget Budget June Total JUN 19 REQ JUN 27 REC JULY 3 ADOPT Fund: 01 - GENERAL FUND Expenditures Dept: 144 INFORMATION TECHNOLOGY SUPPORT 5101 SALARIES - FULL TIME 0 0 0 0 0 5103 OVERTIME 0 0 0 0 0 5111 RETIREMENT 0 0 0 0 0 5112 FICA 0 0 0 0 0 5113 WORKER'S COMP 0 0 0 0 0 5114 UNEMPLOYMENT INS. 0 0 0 0 0 5115 HEALTH INSURANCE 0 0 0 0 0 5210 CONTRACT SERVICE 16,962 38,500 0 0 0 5250 PUBLICATION/DUES 195,939 275,300 0 0 0 5265 TRAINING/EDUCATION 0 0 0 0 0 5282 FIBER OPTIC 0 33,700 0 0 0 5330 SPECIAL DEPARTMENTAL SUPPLIES 17,359 25,000 0 0 0 5442 EQUIPMENT - OTHER 36,113 56,100 0 0 0 INFORMATION TECHNOLOGY SUPPORT 266,373 428,600 0 0 0 0 0 0 BUDGET WORKSHEET REVIEWED BY COUNCIL 06/27/2024 Page: 16 6/28/2024 City of Imperial 12:24 pm Prior -------------------------------- Current Year ------------------------------ (6) (7) (8) Year Original Amended Actual Thru Estimated Month: 6/30/2024 Actual Budget Budget June Total JUN 19 REQ JUN 27 REC JULY 3 ADOPT Fund: 01 - GENERAL FUND Expenditures Dept: 150 HUMAN RESOURCES MANAGEMENT 5101 SALARIES - FULL TIME 65,865 297,900 297,900 266,487 297,900 296,300 296,300 5105 CERTIFICATE PAY 0 0 0 0 0 5108 SPECIALTY PAY 1,872 0 0 0 0 5110 UNIFORM ALLOWANCE 0 0 0 0 0 5111 RETIREMENT 5,639 19,800 19,800 22,977 19,800 27,500 27,500 5112 FICA 5,124 15,300 15,300 19,085 15,300 22,700 22,700 5113 WORKER'S COMP 227,833 3,800 3,800 0 3,800 9,400 9,400 5114 UNEMPLOYMENT INS. 324 1,000 1,000 612 1,000 1,100 1,100 5115 HEALTH INSURANCE 2,769 9,600 9,600 15,104 9,600 10,800 10,800 5116 HEALTH INS IN LIEU PMTS 0 0 0 0 0 9,600 9,600 5123 WELLNESS PROGRAM 0 1,200 1,200 293 1,200 1,000 1,000 5124 EDUCATION INCENTIVE 0 4,000 4,000 1,294 4,000 4,000 4,000 5210 CONTRACT SERVICE 24,567 275,300 275,300 245,099 275,300 200,000 200,000 5230 GENERAL LIABILITY INSURANCE 287,287 639,900 639,900 3,545 639,900 138,900 138,900 5250 PUBLICATION/DUES 909 3,200 3,200 6,808 3,200 8,000 8,000 5260 TELEPHONE 944 1,100 1,100 1,190 1,100 1,600 1,600 5262 TESTING SERVICES 21,614 15,000 15,000 24,462 15,000 25,000 25,000 5265 TRAINING/EDUCATION 14,627 10,000 10,000 5,907 10,000 15,000 15,000 5270 TRAVEL & MEETINGS 15,350 15,000 15,000 5,635 15,000 15,000 15,000 5301 OFFICE SUPPLIES 2,620 2,500 2,500 4,179 2,500 4,000 4,000 5310 SAFETY/EQUIPMENT/CLOTHING 74 200 200 0 200 200 200 5330 SPECIAL DEPARTMENTAL SUPPLIES 40,831 10,000 10,000 13,006 10,000 30,000 30,000 HUMAN RESOURCES MANAGEMENT 718,249 1,324,800 1,324,800 635,683 1,324,800 820,100 820,100 0 BUDGET WORKSHEET REVIEWED BY COUNCIL 06/27/2024 Page: 17 6/28/2024 City of Imperial 12:24 pm Prior -------------------------------- Current Year ------------------------------ (6) (7) (8) Year Original Amended Actual Thru Estimated Month: 6/30/2024 Actual Budget Budget June Total JUN 19 REQ JUN 27 REC JULY 3 ADOPT Fund: 01 - GENERAL FUND Expenditures Dept: 151 EMPLOYEE BENEFITS 5113 WORKER'S COMP 0 0 0 0 0 5210 CONTRACT SERVICE 0 0 0 0 0 5230 GENERAL LIABILITY INSURANCE 2,954 0 0 0 0 5270 TRAVEL & MEETINGS 0 0 0 0 0 5330 SPECIAL DEPARTMENTAL SUPPLIES 0 0 0 0 0 EMPLOYEE BENEFITS 2,954 0 0 0 0 0 0 0 BUDGET WORKSHEET REVIEWED BY COUNCIL 06/27/2024 Page: 18 6/28/2024 City of Imperial 12:24 pm Prior -------------------------------- Current Year ------------------------------ (6) (7) (8) Year Original Amended Actual Thru Estimated Month: 6/30/2024 Actual Budget Budget June Total JUN 19 REQ JUN 27 REC JULY 3 ADOPT Fund: 01 - GENERAL FUND Expenditures Dept: 190 GENERAL SERVICES 5112 FICA 8,540 0 0 0 0 5113 WORKER'S COMP 0 0 0 0 0 5114 UNEMPLOYMENT INS. 504 0 0 0 0 5115 HEALTH INSURANCE 11,734 0 0 0 0 5201 ADVERTISING (INCL LEGAL) 2,085 0 0 0 0 5210 CONTRACT SERVICE 49,647 65,000 65,000 81,408 65,000 90,000 90,000 5211 PROGRAMS (BF, RDA, ETC) 0 0 0 0 0 5230 GENERAL LIABILITY INSURANCE 0 0 0 0 0 5240 M & O IMPROVEMENTS 0 0 0 0 0 5241 MAINTENANCE OF EQUIPMENT 14 0 0 0 0 5242 VEHICLE FUEL 204 300 300 394 300 300 300 5243 VEHICLE LEASES 0 0 0 0 0 11,000 11,000 5250 PUBLICATION/DUES 26,005 15,000 15,000 26,028 15,000 30,000 30,000 5252 RENT OF EQUIPMENT / PROPERTY 0 0 0 0 0 5260 TELEPHONE 17,353 20,000 20,000 5,729 20,000 7,000 7,000 5270 TRAVEL & MEETINGS 0 0 0 0 0 5280 UTILITIES - ELECTRIC 40,650 35,000 35,000 42,728 35,000 48,000 48,000 5281 UTILITIES - GAS 326 500 500 172 500 500 500 5282 FIBER OPTIC 0 0 0 0 0 5301 OFFICE SUPPLIES 4,935 7,500 7,500 6,895 7,500 7,500 7,500 5302 CUSTODIAL SUPPLIES 0 0 0 0 0 5303 BANK CHARGES 113,112 45,000 45,000 21,702 45,000 15,000 15,000 5305 POSTAGE/FREIGHT 10,435 15,000 15,000 10,315 15,000 12,000 12,000 5330 SPECIAL DEPARTMENTAL SUPPLIES 2,672 2,500 2,500 2,586 2,500 4,000 4,000 5332 Cannabis CUP Funding 0 0 0 0 0 5410 LAND 0 0 0 0 0 5420 BUILDINGS 0 0 0 0 0 5430 IMPROVEMENTS OTHER THAN BLDGS 0 0 0 0 0 5440 EQUIPMENT - AUTOMOTIVE 0 0 0 0 0 5442 EQUIPMENT - OTHER 8,655 8,000 8,000 12,686 8,000 15,000 15,000 5522 COMMITMENT FEES 52,692 50,000 50,000 20,751 50,000 35,000 35,000 5540 PROPERTY TAXES 1,745 3,000 3,000 5,738 3,000 6,000 6,000 5910 OPERATING TRANSFERS OUT 80,706 0 4,520,000 4,456,351 4,520,000 597,500 597,500 5990 CONTINGENCY APPROPRIATION 0 0 0 0 0 7000 ECONOMIC INCENTIVES 0 0 0 0 0 7010 COMMUNITY DEVELOPMENT 0 0 0 0 0 BUDGET WORKSHEET REVIEWED BY COUNCIL 06/27/2024 Page: 19 6/28/2024 City of Imperial 12:24 pm Prior -------------------------------- Current Year ------------------------------ (6) (7) (8) Year Original Amended Actual Thru Estimated Month: 6/30/2024 Actual Budget Budget June Total JUN 19 REQ JUN 27 REC JULY 3 ADOPT Fund: 01 - GENERAL FUND Expenditures Dept: 190 GENERAL SERVICES 7020 BEAUTIFICATION CAMPAIGN 0 0 0 0 0 GENERAL SERVICES 432,014 266,800 4,786,800 4,693,483 4,786,800 878,800 878,800 0 BUDGET WORKSHEET REVIEWED BY COUNCIL 06/27/2024 Page: 20 6/28/2024 City of Imperial 12:24 pm Prior -------------------------------- Current Year ------------------------------ (6) (7) (8) Year Original Amended Actual Thru Estimated Month: 6/30/2024 Actual Budget Budget June Total JUN 19 REQ JUN 27 REC JULY 3 ADOPT Fund: 01 - GENERAL FUND Expenditures Dept: 210 POLICE MANAGEMENT SERVICES 5101 SALARIES - FULL TIME 738,447 787,200 787,200 782,499 787,200 874,400 874,400 5102 SALARIES - PART TIME 40,320 0 0 0 0 5103 OVERTIME 48,309 40,000 40,000 64,338 40,000 65,000 65,000 5104 COURT/TRAVEL/STANDBY 21,900 20,000 20,000 21,443 20,000 25,000 25,000 5105 CERTIFICATE PAY 35,804 52,500 52,500 35,100 52,500 35,100 35,100 5106 EDUCATIONAL INCENTIVE 0 0 0 0 0 5107 SHIFT DIFFERENTIAL 5,900 4,500 4,500 7,350 4,500 15,600 15,600 5108 SPECIALTY PAY 14,354 14,000 14,000 9,655 14,000 12,400 12,400 5109 SPECIAL OFFICER 0 0 0 0 0 5110 UNIFORM ALLOWANCE 0 0 0 0 0 5111 RETIREMENT 111,726 126,200 126,200 129,501 126,200 158,300 158,300 5112 FICA 62,431 66,300 66,300 65,949 66,300 71,900 71,900 5113 WORKER'S COMP 0 15,200 15,200 0 15,200 22,000 22,000 5114 UNEMPLOYMENT INS. 1,208 2,300 2,300 1,344 2,300 2,500 2,500 5115 HEALTH INSURANCE 37,661 44,400 44,400 38,033 44,400 43,200 43,200 5116 HEALTH INS IN LIEU PMTS 0 0 0 0 0 19,200 19,200 5117 SEATBELTS - CHP 0 0 0 0 0 5118 OVERTIME - Stonegarden 0 0 0 0 0 5121 POLICE DETAILS 0 0 0 0 0 5122 GLAMIS - DETAIL 0 0 0 0 0 5123 WELLNESS PROGRAM 760 600 600 1,090 600 600 600 5124 EDUCATION INCENTIVE 1,020 2,000 2,000 3,080 2,000 2,000 2,000 5201 ADVERTISING (INCL LEGAL) 0 0 0 0 0 5210 CONTRACT SERVICE 1,300 1,500 1,500 790 1,500 1,500 1,500 5240 M & O IMPROVEMENTS 0 0 0 0 0 5241 MAINTENANCE OF EQUIPMENT 0 0 0 0 0 5242 VEHICLE FUEL 0 0 0 0 0 5250 PUBLICATION/DUES 925 1,200 1,200 485 1,200 1,200 1,200 5260 TELEPHONE 0 0 0 0 0 5262 TESTING SERVICES 0 0 0 0 0 5265 TRAINING/EDUCATION 3,092 5,000 5,000 5,057 5,000 6,000 6,000 5266 TRAINING - POST 0 0 0 0 0 5270 TRAVEL & MEETINGS 5,826 17,600 17,600 5,530 17,600 10,000 10,000 5271 TRAVEL & MEETINGS - POST 0 0 0 0 0 5301 OFFICE SUPPLIES 0 0 0 0 0 5302 CUSTODIAL SUPPLIES 0 0 0 0 0 BUDGET WORKSHEET REVIEWED BY COUNCIL 06/27/2024 Page: 21 6/28/2024 City of Imperial 12:24 pm Prior -------------------------------- Current Year ------------------------------ (6) (7) (8) Year Original Amended Actual Thru Estimated Month: 6/30/2024 Actual Budget Budget June Total JUN 19 REQ JUN 27 REC JULY 3 ADOPT Fund: 01 - GENERAL FUND Expenditures Dept: 210 POLICE MANAGEMENT SERVICES 5305 POSTAGE/FREIGHT 0 0 0 0 0 5310 SAFETY/EQUIPMENT/CLOTHING 8,045 8,000 8,000 10,696 8,000 13,000 13,000 5320 SMALL TOOLS 0 0 0 0 0 5330 SPECIAL DEPARTMENTAL SUPPLIES 0 0 15,000 15,702 15,000 15,000 15,000 5332 Cannabis CUP Funding 0 0 0 83,989 0 25,000 25,000 5440 EQUIPMENT - AUTOMOTIVE 0 0 0 0 0 5442 EQUIPMENT - OTHER 0 0 0 0 0 6,000 6,000 POLICE MANAGEMENT SERVICES 1,139,028 1,208,500 1,223,500 1,281,631 1,223,500 1,424,900 1,424,900 0 BUDGET WORKSHEET REVIEWED BY COUNCIL 06/27/2024 Page: 22 6/28/2024 City of Imperial 12:24 pm Prior -------------------------------- Current Year ------------------------------ (6) (7) (8) Year Original Amended Actual Thru Estimated Month: 6/30/2024 Actual Budget Budget June Total JUN 19 REQ JUN 27 REC JULY 3 ADOPT Fund: 01 - GENERAL FUND Expenditures Dept: 211 POLICE FIELD SERVICES 5101 SALARIES - FULL TIME 917,325 1,238,800 1,238,800 1,132,116 1,238,800 1,242,900 1,242,900 5102 SALARIES - PART TIME 2,520 0 0 0 0 5103 OVERTIME 145,806 140,000 140,000 205,883 140,000 190,000 190,000 5104 COURT/TRAVEL/STANDBY 26,039 25,000 25,000 20,583 25,000 26,800 26,800 5105 CERTIFICATE PAY 57,714 55,000 55,000 44,366 55,000 46,800 46,800 5106 EDUCATIONAL INCENTIVE 0 0 0 0 0 5107 SHIFT DIFFERENTIAL 17,863 18,000 18,000 19,800 18,000 31,200 31,200 5108 SPECIALTY PAY 23,306 25,000 25,000 26,742 25,000 26,700 26,700 5109 SPECIAL OFFICER 0 0 0 0 0 5110 UNIFORM ALLOWANCE 0 0 0 0 0 5111 RETIREMENT 140,277 167,100 167,100 182,003 167,100 205,100 205,100 5112 FICA 81,944 84,500 84,500 112,187 84,500 103,200 103,200 5113 WORKER'S COMP 0 19,400 19,400 0 19,400 47,100 47,100 5114 UNEMPLOYMENT INS. 2,433 5,400 5,400 3,301 5,400 5,800 5,800 5115 HEALTH INSURANCE 83,630 102,000 102,000 120,567 102,000 151,200 151,200 5116 HEALTH INS IN LIEU PMTS 0 0 0 0 0 9,600 9,600 5117 SEATBELTS - CHP 0 0 0 0 0 5118 OVERTIME - Stonegarden 0 0 0 0 0 5121 POLICE DETAILS 0 0 0 0 0 5122 GLAMIS - DETAIL 0 0 0 0 0 5123 WELLNESS PROGRAM 840 1,100 1,100 2,753 1,100 1,200 1,200 5124 EDUCATION INCENTIVE 7,848 10,000 10,000 1,950 10,000 2,000 2,000 5210 CONTRACT SERVICE 0 0 0 0 0 5221 FEE REFUNDS 30 0 0 0 0 5240 M & O IMPROVEMENTS 0 0 0 0 0 5241 MAINTENANCE OF EQUIPMENT 27,379 35,000 35,000 28,337 35,000 35,000 35,000 5242 VEHICLE FUEL 49,042 65,000 65,000 52,083 65,000 65,000 65,000 5243 VEHICLE LEASES 0 0 0 0 0 10,000 10,000 5250 PUBLICATION/DUES 1,905 2,000 2,000 0 2,000 2,000 2,000 5262 TESTING SERVICES 1,037 3,000 3,000 100 3,000 3,000 3,000 5265 TRAINING/EDUCATION 17,241 20,000 20,000 19,818 20,000 32,000 32,000 5266 TRAINING - POST 0 0 0 0 0 5270 TRAVEL & MEETINGS 3,314 10,700 10,700 9,841 10,700 10,700 10,700 5271 TRAVEL & MEETINGS - POST 0 0 0 0 0 5301 OFFICE SUPPLIES 1,791 3,000 3,000 4,571 3,000 5,000 5,000 5302 CUSTODIAL SUPPLIES 0 0 0 0 0 BUDGET WORKSHEET REVIEWED BY COUNCIL 06/27/2024 Page: 23 6/28/2024 City of Imperial 12:24 pm Prior -------------------------------- Current Year ------------------------------ (6) (7) (8) Year Original Amended Actual Thru Estimated Month: 6/30/2024 Actual Budget Budget June Total JUN 19 REQ JUN 27 REC JULY 3 ADOPT Fund: 01 - GENERAL FUND Expenditures Dept: 211 POLICE FIELD SERVICES 5310 SAFETY/EQUIPMENT/CLOTHING 14,707 15,600 15,600 31,663 15,600 25,000 25,000 5320 SMALL TOOLS 0 0 0 0 0 5321 ARMORY/SUPPLIES 1,790 10,000 10,000 9,101 10,000 15,000 15,000 5330 SPECIAL DEPARTMENTAL SUPPLIES 3,093 500 500 389 500 500 500 5440 EQUIPMENT - AUTOMOTIVE 0 0 0 0 0 5442 EQUIPMENT - OTHER 5,225 5,500 5,500 11,599 5,500 5,500 5,500 POLICE FIELD SERVICES 1,634,099 2,061,600 2,061,600 2,039,753 2,061,600 2,298,300 2,298,300 0 BUDGET WORKSHEET REVIEWED BY COUNCIL 06/27/2024 Page: 24 6/28/2024 City of Imperial 12:24 pm Prior -------------------------------- Current Year ------------------------------ (6) (7) (8) Year Original Amended Actual Thru Estimated Month: 6/30/2024 Actual Budget Budget June Total JUN 19 REQ JUN 27 REC JULY 3 ADOPT Fund: 01 - GENERAL FUND Expenditures Dept: 212 INVESTIGATIONS / COPS 5101 SALARIES - FULL TIME 0 0 0 0 0 5103 OVERTIME 0 0 0 0 0 5104 COURT/TRAVEL/STANDBY 0 0 0 0 0 5105 CERTIFICATE PAY 0 0 0 0 0 5106 EDUCATIONAL INCENTIVE 0 0 0 0 0 5107 SHIFT DIFFERENTIAL 0 0 0 0 0 5108 SPECIALTY PAY 0 0 0 0 0 5109 SPECIAL OFFICER 0 0 0 0 0 5110 UNIFORM ALLOWANCE 0 0 0 0 0 5111 RETIREMENT 0 0 0 0 0 5112 FICA 0 0 0 0 0 5113 WORKER'S COMP 0 0 0 0 0 5114 UNEMPLOYMENT INS. 0 0 0 0 0 5115 HEALTH INSURANCE 0 0 0 0 0 5116 HEALTH INS IN LIEU PMTS 0 0 0 0 0 5121 POLICE DETAILS 0 0 0 0 0 5262 TESTING SERVICES 0 0 0 0 0 5265 TRAINING/EDUCATION 0 0 0 0 0 5310 SAFETY/EQUIPMENT/CLOTHING 0 0 0 0 0 5330 SPECIAL DEPARTMENTAL SUPPLIES 0 0 0 0 0 5440 EQUIPMENT - AUTOMOTIVE 0 0 0 0 0 INVESTIGATIONS / COPS 0 0 0 0 0 0 0 0 BUDGET WORKSHEET REVIEWED BY COUNCIL 06/27/2024 Page: 25 6/28/2024 City of Imperial 12:24 pm Prior -------------------------------- Current Year ------------------------------ (6) (7) (8) Year Original Amended Actual Thru Estimated Month: 6/30/2024 Actual Budget Budget June Total JUN 19 REQ JUN 27 REC JULY 3 ADOPT Fund: 01 - GENERAL FUND Expenditures Dept: 213 COMMUNICATIONS 5210 CONTRACT SERVICE 314,681 385,000 385,000 395,898 385,000 415,000 415,000 5240 M & O IMPROVEMENTS 0 0 0 0 0 5241 MAINTENANCE OF EQUIPMENT 0 0 0 0 0 5260 TELEPHONE 39,576 54,300 54,300 42,074 54,300 45,000 45,000 5280 UTILITIES - ELECTRIC 567 800 800 439 800 800 800 5301 OFFICE SUPPLIES 0 0 0 0 0 5442 EQUIPMENT - OTHER 0 0 0 0 0 COMMUNICATIONS 354,824 440,100 440,100 438,411 440,100 460,800 460,800 0 BUDGET WORKSHEET REVIEWED BY COUNCIL 06/27/2024 Page: 26 6/28/2024 City of Imperial 12:24 pm Prior -------------------------------- Current Year ------------------------------ (6) (7) (8) Year Original Amended Actual Thru Estimated Month: 6/30/2024 Actual Budget Budget June Total JUN 19 REQ JUN 27 REC JULY 3 ADOPT Fund: 01 - GENERAL FUND Expenditures Dept: 214 POLICE SPECIAL PROGRAM SERVICE 5101 SALARIES - FULL TIME 0 0 0 0 0 5103 OVERTIME 0 0 0 0 0 5105 CERTIFICATE PAY 0 0 0 0 0 5110 UNIFORM ALLOWANCE 0 0 0 0 0 5111 RETIREMENT 0 0 0 0 0 5112 FICA 0 0 0 0 0 5114 UNEMPLOYMENT INS. 0 0 0 0 0 5115 HEALTH INSURANCE 0 0 0 0 0 5210 CONTRACT SERVICE 2,195 380,000 0 0 0 5240 M & O IMPROVEMENTS 0 0 0 0 0 5241 MAINTENANCE OF EQUIPMENT 0 0 0 0 0 5265 TRAINING/EDUCATION 0 0 0 0 0 5301 OFFICE SUPPLIES 0 0 0 0 0 5330 SPECIAL DEPARTMENTAL SUPPLIES 101,368 91,400 91,400 106,191 91,400 5332 Cannabis CUP Funding 0 0 0 0 0 95,000 95,000 5442 EQUIPMENT - OTHER 0 0 0 0 0 POLICE SPECIAL PROGRAM SERVICE 103,563 471,400 91,400 106,191 91,400 95,000 95,000 0 BUDGET WORKSHEET REVIEWED BY COUNCIL 06/27/2024 Page: 27 6/28/2024 City of Imperial 12:24 pm Prior -------------------------------- Current Year ------------------------------ (6) (7) (8) Year Original Amended Actual Thru Estimated Month: 6/30/2024 Actual Budget Budget June Total JUN 19 REQ JUN 27 REC JULY 3 ADOPT Fund: 01 - GENERAL FUND Expenditures Dept: 215 POLICE RECORDS 5101 SALARIES - FULL TIME 169,645 267,400 267,400 259,399 267,400 325,200 325,200 5102 SALARIES - PART TIME 0 0 0 0 0 5103 OVERTIME 2,117 3,000 3,000 2,691 3,000 3,500 3,500 5104 COURT/TRAVEL/STANDBY 771 1,500 1,500 147 1,500 1,000 1,000 5106 EDUCATIONAL INCENTIVE 0 0 0 0 0 5107 SHIFT DIFFERENTIAL 0 0 0 0 0 5108 SPECIALTY PAY 1,950 2,000 2,000 2,475 2,000 3,300 3,300 5111 RETIREMENT 10,096 19,000 19,000 18,385 19,000 26,400 26,400 5112 FICA 12,888 15,900 15,900 19,818 15,900 25,900 25,900 5113 WORKER'S COMP 0 3,900 3,900 0 3,900 15,700 15,700 5114 UNEMPLOYMENT INS. 511 1,200 1,200 980 1,200 1,300 1,300 5115 HEALTH INSURANCE 20,884 21,600 21,600 28,998 21,600 32,400 32,400 5116 HEALTH INS IN LIEU PMTS 0 0 0 0 0 9,600 9,600 5123 WELLNESS PROGRAM 0 600 600 360 600 1,200 1,200 5124 EDUCATION INCENTIVE 0 2,500 2,500 1,050 2,500 1,000 1,000 5210 CONTRACT SERVICE 0 0 0 0 0 5250 PUBLICATION/DUES 115 200 200 130 200 200 200 5265 TRAINING/EDUCATION 0 1,000 1,000 0 1,000 1,000 1,000 5270 TRAVEL & MEETINGS 705 3,000 3,000 2,720 3,000 1,000 1,000 5301 OFFICE SUPPLIES 1,749 1,200 1,200 1,107 1,200 1,200 1,200 5310 SAFETY/EQUIPMENT/CLOTHING 1,129 1,500 1,500 3,125 1,500 3,200 3,200 5330 SPECIAL DEPARTMENTAL SUPPLIES 0 0 0 0 0 5442 EQUIPMENT - OTHER 0 0 0 0 0 POLICE RECORDS 222,560 345,500 345,500 341,385 345,500 453,100 453,100 0 BUDGET WORKSHEET REVIEWED BY COUNCIL 06/27/2024 Page: 28 6/28/2024 City of Imperial 12:24 pm Prior -------------------------------- Current Year ------------------------------ (6) (7) (8) Year Original Amended Actual Thru Estimated Month: 6/30/2024 Actual Budget Budget June Total JUN 19 REQ JUN 27 REC JULY 3 ADOPT Fund: 01 - GENERAL FUND Expenditures Dept: 216 K-9 SERVICES 5210 CONTRACT SERVICE 958 3,000 3,000 265 3,000 5250 PUBLICATION/DUES 0 0 0 0 0 5265 TRAINING/EDUCATION 400 5,000 5,000 1,936 5,000 5270 TRAVEL & MEETINGS 371 2,500 2,500 0 2,500 5330 SPECIAL DEPARTMENTAL SUPPLIES 906 1,500 1,500 871 1,500 5442 EQUIPMENT - OTHER 0 0 0 0 0 K-9 SERVICES 2,635 12,000 12,000 3,072 12,000 0 0 0 BUDGET WORKSHEET REVIEWED BY COUNCIL 06/27/2024 Page: 29 6/28/2024 City of Imperial 12:24 pm Prior -------------------------------- Current Year ------------------------------ (6) (7) (8) Year Original Amended Actual Thru Estimated Month: 6/30/2024 Actual Budget Budget June Total JUN 19 REQ JUN 27 REC JULY 3 ADOPT Fund: 01 - GENERAL FUND Expenditures Dept: 217 POLICE - BIKE PATROL 5241 MAINTENANCE OF EQUIPMENT 0 0 0 0 0 POLICE - BIKE PATROL 0 0 0 0 0 0 0 0 BUDGET WORKSHEET REVIEWED BY COUNCIL 06/27/2024 Page: 30 6/28/2024 City of Imperial 12:24 pm Prior -------------------------------- Current Year ------------------------------ (6) (7) (8) Year Original Amended Actual Thru Estimated Month: 6/30/2024 Actual Budget Budget June Total JUN 19 REQ JUN 27 REC JULY 3 ADOPT Fund: 01 - GENERAL FUND Expenditures Dept: 220 FIRE 5210 CONTRACT SERVICE 1,213,898 1,300,000 1,300,000 1,128,894 1,300,000 1,450,000 1,450,000 5240 M & O IMPROVEMENTS 0 0 0 0 0 5241 MAINTENANCE OF EQUIPMENT 0 0 0 0 0 5260 TELEPHONE 0 0 0 0 0 5265 TRAINING/EDUCATION 0 0 0 0 0 5270 TRAVEL & MEETINGS 0 0 0 0 0 5330 SPECIAL DEPARTMENTAL SUPPLIES 0 0 0 0 0 5440 EQUIPMENT - AUTOMOTIVE 0 0 0 0 0 5442 EQUIPMENT - OTHER 0 0 0 0 0 FIRE 1,213,898 1,300,000 1,300,000 1,128,894 1,300,000 1,450,000 1,450,000 0 BUDGET WORKSHEET REVIEWED BY COUNCIL 06/27/2024 Page: 31 6/28/2024 City of Imperial 12:24 pm Prior -------------------------------- Current Year ------------------------------ (6) (7) (8) Year Original Amended Actual Thru Estimated Month: 6/30/2024 Actual Budget Budget June Total JUN 19 REQ JUN 27 REC JULY 3 ADOPT Fund: 01 - GENERAL FUND Expenditures Dept: 230 ANIMAL CONTROL 5101 SALARIES - FULL TIME 54,000 66,500 66,500 63,219 66,500 67,100 67,100 5102 SALARIES - PART TIME 0 0 0 0 0 5103 OVERTIME 1,828 2,500 2,500 677 2,500 2,700 2,700 5104 COURT/TRAVEL/STANDBY 3,730 3,000 3,000 729 3,000 3,200 3,200 5107 SHIFT DIFFERENTIAL 0 0 0 0 0 2,000 5108 SPECIALTY PAY 0 0 0 0 0 5110 UNIFORM ALLOWANCE 0 0 0 0 0 5111 RETIREMENT 4,661 6,800 6,800 6,385 6,800 6,800 6,800 5112 FICA 4,479 5,200 5,200 4,949 5,200 5,300 5,300 5113 WORKER'S COMP 0 1,300 1,300 0 1,300 3,100 3,100 5114 UNEMPLOYMENT INS. 168 400 400 168 400 400 400 5115 HEALTH INSURANCE 8,415 8,400 8,400 8,413 8,400 10,800 10,800 5123 WELLNESS PROGRAM 0 0 0 0 0 5124 EDUCATION INCENTIVE 0 0 0 0 0 5210 CONTRACT SERVICE 4,280 20,000 20,000 27,333 20,000 37,000 37,000 5240 M & O IMPROVEMENTS 0 0 0 0 0 5241 MAINTENANCE OF EQUIPMENT 1,870 4,000 4,000 761 4,000 2,000 2,000 5242 VEHICLE FUEL 5,212 5,000 5,000 3,960 5,000 5,000 5,000 5250 PUBLICATION/DUES 0 200 200 0 200 200 200 5265 TRAINING/EDUCATION 0 0 0 0 0 3,000 3,000 5270 TRAVEL & MEETINGS 0 0 0 0 0 5301 OFFICE SUPPLIES 155 300 300 158 300 300 300 5310 SAFETY/EQUIPMENT/CLOTHING 492 800 800 625 800 700 700 5330 SPECIAL DEPARTMENTAL SUPPLIES 512 500 500 254 500 500 500 5430 IMPROVEMENTS OTHER THAN BLDGS 0 0 0 0 0 5440 EQUIPMENT - AUTOMOTIVE 0 0 0 0 0 5442 EQUIPMENT - OTHER 0 0 0 0 0 ANIMAL CONTROL 89,802 124,900 124,900 117,631 124,900 150,100 148,100 0 BUDGET WORKSHEET REVIEWED BY COUNCIL 06/27/2024 Page: 32 6/28/2024 City of Imperial 12:24 pm Prior -------------------------------- Current Year ------------------------------ (6) (7) (8) Year Original Amended Actual Thru Estimated Month: 6/30/2024 Actual Budget Budget June Total JUN 19 REQ JUN 27 REC JULY 3 ADOPT Fund: 01 - GENERAL FUND Expenditures Dept: 300 PUBLIC SERVICES MANAGEMENT 5101 SALARIES - FULL TIME 220,866 495,400 495,400 285,067 495,400 420,900 420,900 5102 SALARIES - PART TIME 0 0 0 0 0 5103 OVERTIME 0 0 0 0 0 5105 CERTIFICATE PAY 0 2,000 2,000 0 2,000 5106 EDUCATIONAL INCENTIVE 0 0 0 0 0 5108 SPECIALTY PAY 0 400 400 0 400 5111 RETIREMENT 15,589 48,900 48,900 13,970 48,900 32,000 32,000 5112 FICA 15,879 38,800 38,800 13,057 38,800 32,200 32,200 5113 WORKER'S COMP 0 9,600 9,600 0 9,600 6,300 6,300 5114 UNEMPLOYMENT INS. 234 600 600 283 600 600 600 5115 HEALTH INSURANCE 10,152 22,800 22,800 8,857 22,800 43,200 43,200 5123 WELLNESS PROGRAM 0 400 400 0 400 400 400 5124 EDUCATION INCENTIVE 0 4,400 4,400 0 4,400 5210 CONTRACT SERVICE 0 0 0 0 0 5241 MAINTENANCE OF EQUIPMENT 0 0 0 0 0 5242 VEHICLE FUEL 0 0 0 0 0 5250 PUBLICATION/DUES 0 0 0 0 0 5265 TRAINING/EDUCATION 0 0 0 0 0 5270 TRAVEL & MEETINGS 0 0 0 0 0 5301 OFFICE SUPPLIES 0 0 0 0 0 5330 SPECIAL DEPARTMENTAL SUPPLIES 0 0 0 0 0 5442 EQUIPMENT - OTHER 0 0 0 0 0 PUBLIC SERVICES MANAGEMENT 262,720 623,300 623,300 321,234 623,300 535,600 535,600 0 BUDGET WORKSHEET REVIEWED BY COUNCIL 06/27/2024 Page: 33 6/28/2024 City of Imperial 12:24 pm Prior -------------------------------- Current Year ------------------------------ (6) (7) (8) Year Original Amended Actual Thru Estimated Month: 6/30/2024 Actual Budget Budget June Total JUN 19 REQ JUN 27 REC JULY 3 ADOPT Fund: 01 - GENERAL FUND Expenditures Dept: 305 CODE ENFORCEMENT-NUSIANCE ABAT 5101 SALARIES - FULL TIME 0 59,200 74,000 60,900 74,000 116,000 116,000 5103 OVERTIME 0 600 600 86 600 600 600 5108 SPECIALTY PAY 0 1,200 1,200 0 1,200 1,300 1,300 5110 UNIFORM ALLOWANCE 0 0 0 0 0 5111 RETIREMENT 0 4,900 4,900 3,287 4,900 8,900 8,900 5112 FICA 0 4,900 4,900 3,376 4,900 9,000 9,000 5113 WORKER'S COMP 0 0 0 0 0 6,300 6,300 5114 UNEMPLOYMENT INS. 0 400 400 136 400 400 400 5115 HEALTH INSURANCE 0 6,000 6,000 2,996 6,000 10,800 10,800 5116 HEALTH INS IN LIEU PMTS 0 0 0 0 0 4,800 4,800 5123 WELLNESS PROGRAM 0 600 600 0 600 600 600 5210 CONTRACT SERVICE 0 0 0 0 0 6,200 6,200 5241 MAINTENANCE OF EQUIPMENT 0 4,000 4,000 827 4,000 2,000 2,000 5242 VEHICLE FUEL 125 1,500 1,500 2,655 1,500 3,000 3,000 5250 PUBLICATION/DUES 0 400 400 100 400 700 700 5260 TELEPHONE 87 1,100 1,100 1,384 1,100 1,400 1,400 5265 TRAINING/EDUCATION 0 1,500 1,500 0 1,500 3,500 3,500 5270 TRAVEL & MEETINGS 0 1,200 1,200 391 1,200 2,900 2,900 5301 OFFICE SUPPLIES 0 1,300 1,300 303 1,300 1,300 1,300 5310 SAFETY/EQUIPMENT/CLOTHING 0 600 600 538 600 3,500 3,500 5330 SPECIAL DEPARTMENTAL SUPPLIES 0 0 0 0 0 5440 EQUIPMENT - AUTOMOTIVE 0 0 0 0 0 5442 EQUIPMENT - OTHER 0 0 0 0 0 CODE ENFORCEMENT-NUSIANCE ABAT 212 89,400 104,200 76,979 104,200 183,200 183,200 0 BUDGET WORKSHEET REVIEWED BY COUNCIL 06/27/2024 Page: 34 6/28/2024 City of Imperial 12:24 pm Prior -------------------------------- Current Year ------------------------------ (6) (7) (8) Year Original Amended Actual Thru Estimated Month: 6/30/2024 Actual Budget Budget June Total JUN 19 REQ JUN 27 REC JULY 3 ADOPT Fund: 01 - GENERAL FUND Expenditures Dept: 310 ENGINEERING 5101 SALARIES - FULL TIME 190,880 240,300 240,300 188,296 240,300 204,900 204,900 5102 SALARIES - PART TIME 0 17,500 17,500 0 17,500 5103 OVERTIME 0 0 0 316 0 5104 COURT/TRAVEL/STANDBY 75 0 0 0 0 5105 CERTIFICATE PAY 0 0 0 0 0 5106 EDUCATIONAL INCENTIVE 0 5,900 5,900 0 5,900 5108 SPECIALTY PAY 1,900 1,300 1,300 750 1,300 1,300 1,300 5110 UNIFORM ALLOWANCE 0 0 0 0 0 5111 RETIREMENT 15,629 21,800 21,800 18,161 21,800 18,800 18,800 5112 FICA 14,818 18,900 18,900 16,239 18,900 15,700 15,700 5113 WORKER'S COMP 0 4,700 4,700 0 4,700 6,300 6,300 5114 UNEMPLOYMENT INS. 421 1,000 1,000 582 1,000 1,100 1,100 5115 HEALTH INSURANCE 16,112 18,000 18,000 23,293 18,000 21,600 21,600 5123 WELLNESS PROGRAM 852 300 300 590 300 800 800 5124 EDUCATION INCENTIVE 0 4,000 4,000 0 4,000 5210 CONTRACT SERVICE 8,500 19,000 19,000 0 19,000 8,500 8,500 5212 MARKET SUPPLIES 0 0 0 0 0 5240 M & O IMPROVEMENTS 0 0 0 0 0 5241 MAINTENANCE OF EQUIPMENT 261 1,600 1,600 308 1,600 1,600 1,600 5242 VEHICLE FUEL 0 2,400 2,400 1,613 2,400 2,400 2,400 5250 PUBLICATION/DUES 454 700 700 341 700 700 700 5260 TELEPHONE 1,361 2,200 2,200 1,810 2,200 2,200 2,200 5265 TRAINING/EDUCATION 149 7,200 7,200 231 7,200 7,200 7,200 5270 TRAVEL & MEETINGS 0 2,000 2,000 0 2,000 2,000 2,000 5301 OFFICE SUPPLIES 169 1,200 1,200 645 1,200 1,200 1,200 5310 SAFETY/EQUIPMENT/CLOTHING 871 3,900 3,900 3,095 3,900 3,900 3,900 5330 SPECIAL DEPARTMENTAL SUPPLIES 0 0 0 0 0 5442 EQUIPMENT - OTHER 0 0 0 0 0 34,000 34,000 5910 OPERATING TRANSFERS OUT 0 0 0 0 0 ENGINEERING 252,452 373,900 373,900 256,270 373,900 334,200 334,200 0 BUDGET WORKSHEET REVIEWED BY COUNCIL 06/27/2024 Page: 35 6/28/2024 City of Imperial 12:24 pm Prior -------------------------------- Current Year ------------------------------ (6) (7) (8) Year Original Amended Actual Thru Estimated Month: 6/30/2024 Actual Budget Budget June Total JUN 19 REQ JUN 27 REC JULY 3 ADOPT Fund: 01 - GENERAL FUND Expenditures Dept: 315 PUBLIC WORKS MANAGEMENT 5101 SALARIES - FULL TIME 0 0 0 0 0 5103 OVERTIME 0 0 0 0 0 5110 UNIFORM ALLOWANCE 0 0 0 0 0 5111 RETIREMENT 0 0 0 0 0 5112 FICA 0 0 0 0 0 5113 WORKER'S COMP 0 0 0 0 0 5114 UNEMPLOYMENT INS. 0 0 0 0 0 5115 HEALTH INSURANCE 0 0 0 0 0 5250 PUBLICATION/DUES 0 0 0 0 0 5301 OFFICE SUPPLIES 0 0 0 0 0 5440 EQUIPMENT - AUTOMOTIVE 0 0 0 0 0 PUBLIC WORKS MANAGEMENT 0 0 0 0 0 0 0 0 BUDGET WORKSHEET REVIEWED BY COUNCIL 06/27/2024 Page: 36 6/28/2024 City of Imperial 12:24 pm Prior -------------------------------- Current Year ------------------------------ (6) (7) (8) Year Original Amended Actual Thru Estimated Month: 6/30/2024 Actual Budget Budget June Total JUN 19 REQ JUN 27 REC JULY 3 ADOPT Fund: 01 - GENERAL FUND Expenditures Dept: 320 STREET MAINTENANCE 5101 SALARIES - FULL TIME 147,377 257,500 257,500 356,800 257,500 446,800 446,800 5103 OVERTIME 12,253 12,000 12,000 14,511 12,000 18,000 18,000 5104 COURT/TRAVEL/STANDBY 19,858 9,100 9,100 19,687 9,100 22,000 22,000 5106 EDUCATIONAL INCENTIVE 0 4,600 4,600 0 4,600 5108 SPECIALTY PAY 276 0 0 1,744 0 5110 UNIFORM ALLOWANCE 14,269 12,000 12,000 14,377 12,000 16,000 16,000 5111 RETIREMENT 10,443 17,800 17,800 19,411 17,800 36,500 36,500 5112 FICA 13,732 18,100 18,100 23,290 18,100 34,200 34,200 5113 WORKER'S COMP 0 4,500 4,500 0 4,500 25,100 25,100 5114 UNEMPLOYMENT INS. 716 1,200 1,200 1,680 1,200 1,300 1,300 5115 HEALTH INSURANCE 24,115 38,400 38,400 40,591 38,400 64,800 64,800 5116 HEALTH INS IN LIEU PMTS 0 0 0 0 0 9,600 9,600 5123 WELLNESS PROGRAM 1,537 400 400 1,940 400 2,400 2,400 5124 EDUCATION INCENTIVE 0 2,000 2,000 0 2,000 5210 CONTRACT SERVICE 523 69,600 69,600 20,230 69,600 50,000 50,000 5241 MAINTENANCE OF EQUIPMENT 88,400 565,000 565,000 169,219 565,000 90,000 90,000 5242 VEHICLE FUEL 26,513 45,500 45,500 21,717 45,500 30,000 30,000 5250 PUBLICATION/DUES 1,007 8,800 8,800 340 8,800 1,000 1,000 5252 RENT OF EQUIPMENT / PROPERTY 0 1,700 1,700 0 1,700 12,000 1,200 5260 TELEPHONE 2,373 2,800 2,800 3,259 2,800 3,200 3,200 5262 TESTING SERVICES 0 0 0 0 0 5265 TRAINING/EDUCATION 650 4,000 4,000 1,650 4,000 4,000 4,000 5270 TRAVEL & MEETINGS 43 2,000 2,000 1,546 2,000 2,000 2,000 5280 UTILITIES - ELECTRIC 168,386 250,000 250,000 182,880 250,000 200,000 200,000 5301 OFFICE SUPPLIES 90 500 500 213 500 500 500 5310 SAFETY/EQUIPMENT/CLOTHING 3,592 5,500 5,500 10,013 5,500 7,000 7,000 5320 SMALL TOOLS 5,063 16,600 16,600 9,454 16,600 10,000 10,000 5330 SPECIAL DEPARTMENTAL SUPPLIES 138,350 65,700 65,700 93,823 65,700 100,000 100,000 5440 EQUIPMENT - AUTOMOTIVE 0 0 0 0 0 5442 EQUIPMENT - OTHER 106,684 181,000 181,000 121,254 181,000 170,000 170,000 STREET MAINTENANCE 786,250 1,596,300 1,596,300 1,129,629 1,596,300 1,356,400 1,345,600 0 BUDGET WORKSHEET REVIEWED BY COUNCIL 06/27/2024 Page: 37 6/28/2024 City of Imperial 12:24 pm Prior -------------------------------- Current Year ------------------------------ (6) (7) (8) Year Original Amended Actual Thru Estimated Month: 6/30/2024 Actual Budget Budget June Total JUN 19 REQ JUN 27 REC JULY 3 ADOPT Fund: 01 - GENERAL FUND Expenditures Dept: 325 STORM DRAINS 5101 SALARIES - FULL TIME 0 0 0 0 0 5103 OVERTIME 526 0 0 326 0 5111 RETIREMENT 0 0 0 0 0 5112 FICA 39 0 0 23 0 5113 WORKER'S COMP 0 0 0 0 0 5114 UNEMPLOYMENT INS. 2 0 0 0 0 5115 HEALTH INSURANCE 25 0 0 48 0 5221 FEE REFUNDS 0 0 0 0 0 5241 MAINTENANCE OF EQUIPMENT 118,771 80,000 80,000 18,947 80,000 10,000 10,000 5242 VEHICLE FUEL 0 600 600 0 600 600 600 5250 PUBLICATION/DUES 10,644 18,400 18,400 10,602 18,400 12,000 12,000 5252 RENT OF EQUIPMENT / PROPERTY 0 0 0 0 0 5265 TRAINING/EDUCATION 0 0 0 0 0 5270 TRAVEL & MEETINGS 0 0 0 0 0 5280 UTILITIES - ELECTRIC 1,246 2,800 2,800 2,686 2,800 2,500 2,500 5310 SAFETY/EQUIPMENT/CLOTHING 0 400 400 213 400 400 400 5320 SMALL TOOLS 0 0 0 0 0 5330 SPECIAL DEPARTMENTAL SUPPLIES 1,681 3,000 3,000 0 3,000 5430 IMPROVEMENTS OTHER THAN BLDGS 0 0 0 0 0 5442 EQUIPMENT - OTHER 0 0 0 0 0 5990 CONTINGENCY APPROPRIATION 0 0 0 0 0 STORM DRAINS 132,934 105,200 105,200 32,845 105,200 25,500 25,500 0 BUDGET WORKSHEET REVIEWED BY COUNCIL 06/27/2024 Page: 38 6/28/2024 City of Imperial 12:24 pm Prior -------------------------------- Current Year ------------------------------ (6) (7) (8) Year Original Amended Actual Thru Estimated Month: 6/30/2024 Actual Budget Budget June Total JUN 19 REQ JUN 27 REC JULY 3 ADOPT Fund: 01 - GENERAL FUND Expenditures Dept: 330 SOLID WASTE MGMT SANITATION 5210 CONTRACT SERVICE 1,648,488 0 0 0 0 5216 RECYCLING/LITTER REDUCTION 0 0 0 0 0 5217 RECYCLING TASK FORCE 46,791 0 0 0 0 5250 PUBLICATION/DUES 0 0 0 0 0 5265 TRAINING/EDUCATION 0 0 0 0 0 5270 TRAVEL & MEETINGS 0 0 0 0 0 5301 OFFICE SUPPLIES 1,008 0 0 0 0 5305 POSTAGE/FREIGHT 0 0 0 0 0 5330 SPECIAL DEPARTMENTAL SUPPLIES 0 0 0 0 0 5442 EQUIPMENT - OTHER 0 0 0 0 0 SOLID WASTE MGMT SANITATION 1,696,287 0 0 0 0 0 0 0 BUDGET WORKSHEET REVIEWED BY COUNCIL 06/27/2024 Page: 39 6/28/2024 City of Imperial 12:24 pm Prior -------------------------------- Current Year ------------------------------ (6) (7) (8) Year Original Amended Actual Thru Estimated Month: 6/30/2024 Actual Budget Budget June Total JUN 19 REQ JUN 27 REC JULY 3 ADOPT Fund: 01 - GENERAL FUND Expenditures Dept: 340 SHOP 5101 SALARIES - FULL TIME 74,752 114,000 114,000 93,946 114,000 130,800 130,800 5103 OVERTIME 0 0 0 0 0 5104 COURT/TRAVEL/STANDBY 0 0 0 0 0 5106 EDUCATIONAL INCENTIVE 0 1,500 1,500 0 1,500 5110 UNIFORM ALLOWANCE 0 0 0 0 0 5111 RETIREMENT 5,868 10,400 10,400 6,862 10,400 11,600 11,600 5112 FICA 5,653 8,900 8,900 5,976 8,900 10,000 10,000 5113 WORKER'S COMP 0 2,200 2,200 0 2,200 6,300 6,300 5114 UNEMPLOYMENT INS. 218 500 500 208 500 500 500 5115 HEALTH INSURANCE 11,095 16,800 16,800 9,867 16,800 21,600 21,600 5123 WELLNESS PROGRAM 0 200 200 0 200 200 200 5124 EDUCATION INCENTIVE 0 0 0 0 0 5210 CONTRACT SERVICE 0 10,100 100 0 100 100 100 5240 M & O IMPROVEMENTS 0 1,500 1,500 0 1,500 25,000 25,000 5241 MAINTENANCE OF EQUIPMENT 34,346 38,500 38,500 95,917 38,500 50,000 70,000 5242 VEHICLE FUEL 3,619 3,300 3,300 3,615 3,300 3,800 3,800 5250 PUBLICATION/DUES 565 700 700 1,140 700 1,200 1,200 5252 RENT OF EQUIPMENT / PROPERTY 0 900 900 0 900 5260 TELEPHONE 664 1,100 1,100 990 1,100 800 800 5265 TRAINING/EDUCATION 0 0 0 0 0 5270 TRAVEL & MEETINGS 0 0 0 0 0 5280 UTILITIES - ELECTRIC 0 0 0 0 0 5301 OFFICE SUPPLIES 0 0 0 0 0 5302 CUSTODIAL SUPPLIES 0 1,700 1,700 0 1,700 1,500 1,500 5310 SAFETY/EQUIPMENT/CLOTHING 2,268 4,500 4,500 3,702 4,500 3,000 3,000 5320 SMALL TOOLS 3,487 13,200 13,200 16,801 13,200 5,000 5,000 5330 SPECIAL DEPARTMENTAL SUPPLIES 1,132 5,500 5,500 1,905 5,500 1,200 1,200 5442 EQUIPMENT - OTHER 0 0 0 0 0 SHOP 143,667 235,500 225,500 240,929 225,500 272,600 292,600 0 BUDGET WORKSHEET REVIEWED BY COUNCIL 06/27/2024 Page: 40 6/28/2024 City of Imperial 12:24 pm Prior -------------------------------- Current Year ------------------------------ (6) (7) (8) Year Original Amended Actual Thru Estimated Month: 6/30/2024 Actual Budget Budget June Total JUN 19 REQ JUN 27 REC JULY 3 ADOPT Fund: 01 - GENERAL FUND Expenditures Dept: 345 BUILDINGS & GROUNDS 5101 SALARIES - FULL TIME 89,581 227,100 227,100 199,165 227,100 194,100 194,100 5103 OVERTIME 10,156 10,000 10,000 20,641 10,000 20,000 20,000 5104 COURT/TRAVEL/STANDBY 0 0 0 0 0 5110 UNIFORM ALLOWANCE 0 0 0 0 0 5111 RETIREMENT 6,658 17,500 17,500 8,268 17,500 14,600 14,600 5112 FICA 7,412 17,700 17,700 9,847 17,700 14,800 14,800 5113 WORKER'S COMP 0 4,400 4,400 0 4,400 9,400 9,400 5114 UNEMPLOYMENT INS. 289 1,200 1,200 368 1,200 1,300 1,300 5115 HEALTH INSURANCE 15,559 33,600 33,600 16,915 33,600 32,400 32,400 5123 WELLNESS PROGRAM 208 400 400 247 400 400 400 5124 EDUCATION INCENTIVE 0 4,000 4,000 0 4,000 5210 CONTRACT SERVICE 2,624 2,800 2,800 9,892 2,800 10,000 10,000 5240 M & O IMPROVEMENTS 4,051 122,500 122,500 17,366 122,500 200,000 200,000 5241 MAINTENANCE OF EQUIPMENT 75,958 175,800 75,800 83,345 75,800 95,000 95,000 5242 VEHICLE FUEL 7,024 8,800 8,800 6,094 8,800 8,000 8,000 5243 VEHICLE LEASES 0 0 0 0 0 10,000 10,000 5250 PUBLICATION/DUES 220 500 500 133 500 500 500 5252 RENT OF EQUIPMENT / PROPERTY 0 1,100 1,100 0 1,100 5260 TELEPHONE 1,148 1,100 1,100 1,106 1,100 1,200 1,200 5262 TESTING SERVICES 0 1,700 1,700 87 1,700 1,700 1,700 5265 TRAINING/EDUCATION 0 0 0 0 0 5302 CUSTODIAL SUPPLIES 1,772 11,000 11,000 7,557 11,000 2,000 2,000 5310 SAFETY/EQUIPMENT/CLOTHING 2,418 3,900 3,900 1,695 3,900 2,500 2,500 5320 SMALL TOOLS 4,254 7,200 7,200 5,733 7,200 5,000 5,000 5330 SPECIAL DEPARTMENTAL SUPPLIES 10,008 6,600 6,600 11,102 6,600 11,500 11,500 5430 IMPROVEMENTS OTHER THAN BLDGS 0 0 0 6,450 0 6,500 6,500 5442 EQUIPMENT - OTHER 759 27,500 27,500 419 27,500 5990 CONTINGENCY APPROPRIATION 0 0 0 0 0 6010 INFRASTRUCTURE IMPROVEMENTS 0 0 0 0 0 BUILDINGS & GROUNDS 240,099 686,400 586,400 406,430 586,400 640,900 640,900 0 BUDGET WORKSHEET REVIEWED BY COUNCIL 06/27/2024 Page: 41 6/28/2024 City of Imperial 12:24 pm Prior -------------------------------- Current Year ------------------------------ (6) (7) (8) Year Original Amended Actual Thru Estimated Month: 6/30/2024 Actual Budget Budget June Total JUN 19 REQ JUN 27 REC JULY 3 ADOPT Fund: 01 - GENERAL FUND Expenditures Dept: 350 COMMUNITY DEVELOPMENT 5101 SALARIES - FULL TIME 157,090 214,500 214,500 281,495 214,500 282,900 282,900 5102 SALARIES - PART TIME 2,000 5,600 5,600 19,883 5,600 5103 OVERTIME 98 1,700 1,700 694 1,700 1,800 1,800 5105 CERTIFICATE PAY 675 700 700 650 700 700 700 5106 EDUCATIONAL INCENTIVE 0 4,100 4,100 0 4,100 4,400 4,400 5108 SPECIALTY PAY 822 700 700 1,201 700 2,600 2,600 5110 UNIFORM ALLOWANCE 0 0 0 0 0 5111 RETIREMENT 12,784 17,600 17,600 16,660 17,600 24,800 24,800 5112 FICA 12,262 14,900 14,900 16,579 14,900 21,800 21,800 5113 WORKER'S COMP 0 3,600 3,600 0 3,600 9,400 9,400 5114 UNEMPLOYMENT INS. 458 900 900 678 900 1,000 1,000 5115 HEALTH INSURANCE 15,390 16,800 16,800 16,829 16,800 21,600 21,600 5116 HEALTH INS IN LIEU PMTS 0 0 0 0 0 4,800 4,800 5123 WELLNESS PROGRAM 440 600 600 80 600 600 600 5124 EDUCATION INCENTIVE 0 6,000 6,000 0 6,000 5201 ADVERTISING (INCL LEGAL) 0 0 0 0 0 5210 CONTRACT SERVICE 9,928 90,000 90,000 3,595 90,000 90,000 90,000 5221 FEE REFUNDS 31,317 0 0 9,812 0 5240 M & O IMPROVEMENTS 0 0 0 0 0 5241 MAINTENANCE OF EQUIPMENT 713 500 500 359 500 500 500 5242 VEHICLE FUEL 0 300 300 525 300 300 300 5243 VEHICLE LEASES 0 0 0 0 0 14,000 14,000 5250 PUBLICATION/DUES 1,959 1,000 1,000 1,600 1,000 2,400 2,400 5260 TELEPHONE 2,213 1,100 1,100 2,993 1,100 2,400 2,400 5265 TRAINING/EDUCATION 913 3,200 3,200 2,144 3,200 3,200 3,200 5270 TRAVEL & MEETINGS 1,523 3,700 3,700 3,315 3,700 5,600 5,600 5301 OFFICE SUPPLIES 618 1,500 1,500 857 1,500 1,500 1,500 5310 SAFETY/EQUIPMENT/CLOTHING 400 3,800 3,800 1,447 3,800 1,500 1,500 5330 SPECIAL DEPARTMENTAL SUPPLIES 1,644 0 0 887 0 1,000 1,000 5430 IMPROVEMENTS OTHER THAN BLDGS 0 0 0 0 0 5442 EQUIPMENT - OTHER 21,380 1,800 1,800 23,153 1,800 6,000 6,000 COMMUNITY DEVELOPMENT 274,627 394,600 394,600 405,436 394,600 504,800 504,800 0 BUDGET WORKSHEET REVIEWED BY COUNCIL 06/27/2024 Page: 42 6/28/2024 City of Imperial 12:24 pm Prior -------------------------------- Current Year ------------------------------ (6) (7) (8) Year Original Amended Actual Thru Estimated Month: 6/30/2024 Actual Budget Budget June Total JUN 19 REQ JUN 27 REC JULY 3 ADOPT Fund: 01 - GENERAL FUND Expenditures Dept: 360 BUILDING & SAFETY 5101 SALARIES - FULL TIME 138,100 130,400 115,600 80,810 115,600 197,700 197,700 5103 OVERTIME 1,340 1,400 1,400 3,334 1,400 2,000 2,000 5104 COURT/TRAVEL/STANDBY 302 0 0 456 0 500 500 5105 CERTIFICATE PAY 0 1,300 1,300 0 1,300 5106 EDUCATIONAL INCENTIVE 0 0 0 0 0 5108 SPECIALTY PAY 1,825 600 600 2,275 600 600 600 5110 UNIFORM ALLOWANCE 0 0 0 0 0 5111 RETIREMENT 10,431 9,800 9,800 10,212 9,800 15,500 15,500 5112 FICA 10,689 10,000 10,000 10,605 10,000 15,600 15,600 5113 WORKER'S COMP 0 3,700 3,700 0 3,700 6,300 6,300 5114 UNEMPLOYMENT INS. 460 700 700 327 700 700 700 5115 HEALTH INSURANCE 18,898 12,000 12,000 17,036 12,000 32,800 32,800 5116 HEALTH INS IN LIEU PMTS 0 0 0 0 0 5123 WELLNESS PROGRAM 246 600 600 340 600 600 600 5124 EDUCATION INCENTIVE 0 4,000 4,000 0 4,000 5210 CONTRACT SERVICE 0 4,000 4,000 0 4,000 4,000 4,000 5213 STATE MANDATED FEE 2,584 5,400 5,400 194 5,400 5,400 5,400 5240 M & O IMPROVEMENTS 0 0 0 0 0 5241 MAINTENANCE OF EQUIPMENT 2,651 1,200 1,200 1,123 1,200 2,000 2,000 5242 VEHICLE FUEL 3,572 1,500 1,500 1,727 1,500 2,500 2,500 5250 PUBLICATION/DUES 681 2,700 2,700 204 2,700 1,000 1,000 5260 TELEPHONE 1,839 1,100 1,100 943 1,100 1,100 1,100 5265 TRAINING/EDUCATION 1,833 6,900 6,900 2,972 6,900 6,900 6,900 5270 TRAVEL & MEETINGS 1,184 4,000 4,000 3,256 4,000 4,000 4,000 5301 OFFICE SUPPLIES 211 600 600 532 600 1,000 1,000 5310 SAFETY/EQUIPMENT/CLOTHING 950 1,000 1,000 677 1,000 5,200 5,200 5320 SMALL TOOLS 0 0 0 0 0 5330 SPECIAL DEPARTMENTAL SUPPLIES 0 0 0 0 0 5442 EQUIPMENT - OTHER 0 0 0 0 0 BUILDING & SAFETY 197,796 202,900 188,100 137,023 188,100 305,400 305,400 0 BUDGET WORKSHEET REVIEWED BY COUNCIL 06/27/2024 Page: 43 6/28/2024 City of Imperial 12:24 pm Prior -------------------------------- Current Year ------------------------------ (6) (7) (8) Year Original Amended Actual Thru Estimated Month: 6/30/2024 Actual Budget Budget June Total JUN 19 REQ JUN 27 REC JULY 3 ADOPT Fund: 01 - GENERAL FUND Expenditures Dept: 410 LIBRARY SERVICES 5101 SALARIES - FULL TIME 102,176 584,200 500,200 293,555 500,200 447,300 447,300 5102 SALARIES - PART TIME 111,017 73,900 73,900 74,124 73,900 19,700 19,700 5103 OVERTIME 510 2,000 2,000 626 2,000 1,000 1,000 5104 COURT/TRAVEL/STANDBY 541 0 0 303 0 5105 CERTIFICATE PAY 0 0 0 0 0 5106 EDUCATIONAL INCENTIVE 0 0 0 0 0 5108 SPECIALTY PAY 2,687 3,500 3,500 2,889 3,500 3,700 3,700 5111 RETIREMENT 11,142 39,200 39,200 25,866 39,200 36,500 36,500 5112 FICA 16,529 43,000 43,000 28,087 43,000 35,900 35,900 5113 WORKER'S COMP 0 6,900 6,900 0 6,900 25,100 25,100 5114 UNEMPLOYMENT INS. 1,599 4,600 4,600 1,703 4,600 4,900 4,900 5115 HEALTH INSURANCE 9,551 51,600 51,600 34,367 51,600 43,200 43,200 5116 HEALTH INS IN LIEU PMTS 0 0 0 0 0 14,400 14,400 5123 WELLNESS PROGRAM 46 600 600 288 600 600 600 5124 EDUCATION INCENTIVE 2,619 4,200 4,200 0 4,200 3,000 3,000 5201 ADVERTISING (INCL LEGAL) 0 0 0 0 0 5210 CONTRACT SERVICE 45,365 5,000 89,000 91,199 89,000 9,000 9,000 5221 FEE REFUNDS 0 0 0 0 0 5222 LITERACY SERVICES 25 34,000 34,000 3,625 34,000 34,000 34,000 5240 M & O IMPROVEMENTS 0 0 0 0 0 5241 MAINTENANCE OF EQUIPMENT 0 0 0 0 0 2,000 2,000 5242 VEHICLE FUEL 0 0 0 287 0 1,000 1,000 5250 PUBLICATION/DUES 1,249 10,000 10,000 8,507 10,000 13,700 13,700 5260 TELEPHONE 42 0 1,200 1,036 1,200 1,200 1,200 5265 TRAINING/EDUCATION 1,108 4,000 4,000 1,641 4,000 5,000 5,000 5270 TRAVEL & MEETINGS 342 1,500 1,500 1,265 1,500 13,000 13,000 5280 UTILITIES - ELECTRIC 16,761 20,000 20,000 18,815 20,000 20,000 20,000 5301 OFFICE SUPPLIES 2,392 2,000 2,000 1,792 2,000 2,500 2,500 5302 CUSTODIAL SUPPLIES 0 0 0 0 0 5305 POSTAGE/FREIGHT 0 0 0 0 0 5310 SAFETY/EQUIPMENT/CLOTHING 0 500 500 1,254 500 1,500 1,500 5330 SPECIAL DEPARTMENTAL SUPPLIES 11,378 20,000 20,000 19,781 20,000 22,000 22,000 5332 Cannabis CUP Funding 0 0 0 23,711 0 46,200 46,200 5420 BUILDINGS 0 0 0 0 0 5430 IMPROVEMENTS OTHER THAN BLDGS 0 0 0 0 0 5440 EQUIPMENT - AUTOMOTIVE 0 0 0 0 0 BUDGET WORKSHEET REVIEWED BY COUNCIL 06/27/2024 Page: 44 6/28/2024 City of Imperial 12:24 pm Prior -------------------------------- Current Year ------------------------------ (6) (7) (8) Year Original Amended Actual Thru Estimated Month: 6/30/2024 Actual Budget Budget June Total JUN 19 REQ JUN 27 REC JULY 3 ADOPT Fund: 01 - GENERAL FUND Expenditures Dept: 410 LIBRARY SERVICES 5442 EQUIPMENT - OTHER 4,838 5,000 5,000 6,145 5,000 14,200 14,200 5444 LIBRARY BOOKS 14,732 55,000 55,000 43,490 55,000 55,000 55,000 5445 GRANT PRGRMS LUNCH LIBRARY 0 0 28,418 10,509 28,418 7,000 5520 DEBT SERVICE - PRINCIPAL 0 0 0 0 0 5521 TRUSTEE FEES 0 0 0 0 0 LIBRARY SERVICES 356,649 970,700 1,000,318 694,865 1,000,318 875,600 882,600 0 BUDGET WORKSHEET REVIEWED BY COUNCIL 06/27/2024 Page: 45 6/28/2024 City of Imperial 12:24 pm Prior -------------------------------- Current Year ------------------------------ (6) (7) (8) Year Original Amended Actual Thru Estimated Month: 6/30/2024 Actual Budget Budget June Total JUN 19 REQ JUN 27 REC JULY 3 ADOPT Fund: 01 - GENERAL FUND Expenditures Dept: 411 LIBRARY ADULT SERVICES 5102 SALARIES - PART TIME 0 0 0 0 0 5112 FICA 0 0 0 0 0 5113 WORKER'S COMP 0 0 0 0 0 5114 UNEMPLOYMENT INS. 0 0 0 0 0 LIBRARY ADULT SERVICES 0 0 0 0 0 0 0 0 BUDGET WORKSHEET REVIEWED BY COUNCIL 06/27/2024 Page: 46 6/28/2024 City of Imperial 12:24 pm Prior -------------------------------- Current Year ------------------------------ (6) (7) (8) Year Original Amended Actual Thru Estimated Month: 6/30/2024 Actual Budget Budget June Total JUN 19 REQ JUN 27 REC JULY 3 ADOPT Fund: 01 - GENERAL FUND Expenditures Dept: 412 LIBRARY YOUTH SERVICES 5102 SALARIES - PART TIME 0 0 0 0 0 5112 FICA 0 0 0 0 0 5113 WORKER'S COMP 0 0 0 0 0 5114 UNEMPLOYMENT INS. 0 0 0 0 0 LIBRARY YOUTH SERVICES 0 0 0 0 0 0 0 0 BUDGET WORKSHEET REVIEWED BY COUNCIL 06/27/2024 Page: 47 6/28/2024 City of Imperial 12:24 pm Prior -------------------------------- Current Year ------------------------------ (6) (7) (8) Year Original Amended Actual Thru Estimated Month: 6/30/2024 Actual Budget Budget June Total JUN 19 REQ JUN 27 REC JULY 3 ADOPT Fund: 01 - GENERAL FUND Expenditures Dept: 415 COMMUNITY SERVICES MANAGEMENT 5101 SALARIES - FULL TIME 114,160 0 0 0 0 5103 OVERTIME 0 0 0 0 0 5104 COURT/TRAVEL/STANDBY 0 0 0 0 0 5105 CERTIFICATE PAY 0 0 0 0 0 5106 EDUCATIONAL INCENTIVE 0 0 0 0 0 5108 SPECIALTY PAY 0 0 0 0 0 5110 UNIFORM ALLOWANCE 0 0 0 0 0 5111 RETIREMENT 8,882 0 0 0 0 5112 FICA 8,544 0 0 0 0 5113 WORKER'S COMP 0 0 0 0 0 5114 UNEMPLOYMENT INS. 163 0 0 0 0 5115 HEALTH INSURANCE 4,569 0 0 0 0 5123 WELLNESS PROGRAM 439 0 0 0 0 5124 EDUCATION INCENTIVE 0 0 0 0 0 5210 CONTRACT SERVICE 0 0 0 0 0 5241 MAINTENANCE OF EQUIPMENT 0 0 0 0 0 5242 VEHICLE FUEL 336 0 0 0 0 5250 PUBLICATION/DUES 65 0 0 0 0 5260 TELEPHONE 600 0 0 0 0 5265 TRAINING/EDUCATION 275 0 0 0 0 5270 TRAVEL & MEETINGS 1,681 0 0 0 0 5301 OFFICE SUPPLIES 230 0 0 0 0 5310 SAFETY/EQUIPMENT/CLOTHING 0 0 0 0 0 5330 SPECIAL DEPARTMENTAL SUPPLIES 0 0 0 0 0 5442 EQUIPMENT - OTHER 0 0 0 0 0 COMMUNITY SERVICES MANAGEMENT 139,944 0 0 0 0 0 0 0 BUDGET WORKSHEET REVIEWED BY COUNCIL 06/27/2024 Page: 48 6/28/2024 City of Imperial 12:24 pm Prior -------------------------------- Current Year ------------------------------ (6) (7) (8) Year Original Amended Actual Thru Estimated Month: 6/30/2024 Actual Budget Budget June Total JUN 19 REQ JUN 27 REC JULY 3 ADOPT Fund: 01 - GENERAL FUND Expenditures Dept: 420 PARKS & RECREATION 5101 SALARIES - FULL TIME 527,187 916,700 916,700 828,574 916,700 952,000 952,000 5102 SALARIES - PART TIME 13,355 19,300 19,300 0 19,300 5103 OVERTIME 9,560 16,500 16,500 12,942 16,500 16,500 16,500 5104 COURT/TRAVEL/STANDBY 9,580 18,700 18,700 14,051 18,700 15,000 15,000 5106 EDUCATIONAL INCENTIVE 0 20,500 20,500 0 20,500 5,000 5,000 5108 SPECIALTY PAY 308 500 500 744 500 900 900 5110 UNIFORM ALLOWANCE 3,613 4,800 4,800 4,508 4,800 4,800 4,800 5111 RETIREMENT 40,480 59,800 59,800 65,022 59,800 76,600 76,600 5112 FICA 42,687 57,600 57,600 66,080 57,600 72,900 72,900 5113 WORKER'S COMP 0 13,900 13,900 0 13,900 50,200 50,200 5114 UNEMPLOYMENT INS. 2,639 4,400 4,400 2,880 4,400 4,400 4,400 5115 HEALTH INSURANCE 70,243 106,800 106,800 91,762 106,800 162,000 162,000 5116 HEALTH INS IN LIEU PMTS 0 0 0 0 0 14,400 14,400 5123 WELLNESS PROGRAM 545 1,200 1,200 405 1,200 600 600 5124 EDUCATION INCENTIVE 460 14,000 14,000 2,000 14,000 21,000 21,000 5210 CONTRACT SERVICE 0 8,400 8,400 2,350 8,400 25,000 25,000 5211 PROGRAMS (BF, RDA, ETC) 0 0 0 0 0 5221 FEE REFUNDS 80 0 0 500 0 5240 M & O IMPROVEMENTS 5,400 0 0 5,550 0 8,400 8,400 5241 MAINTENANCE OF EQUIPMENT 52,494 75,000 75,000 71,659 75,000 75,000 75,000 5242 VEHICLE FUEL 11,555 14,000 14,000 10,737 14,000 14,000 14,000 5243 VEHICLE LEASES 0 0 0 0 0 38,000 38,000 5250 PUBLICATION/DUES 1,372 4,600 4,600 2,564 4,600 7,800 7,800 5252 RENT OF EQUIPMENT / PROPERTY 1,026 2,000 2,000 1,803 2,000 5,000 5,000 5260 TELEPHONE 5,802 7,200 7,200 9,133 7,200 10,000 10,000 5263 CHEMICALS 0 1,000 1,000 0 1,000 1,000 1,000 5265 TRAINING/EDUCATION 615 3,600 3,600 3,399 3,600 3,600 3,600 5270 TRAVEL & MEETINGS 3,128 6,100 6,100 4,386 6,100 10,000 10,000 5280 UTILITIES - ELECTRIC 36,113 35,000 35,000 41,542 35,000 38,000 38,000 5301 OFFICE SUPPLIES 457 2,000 2,000 1,813 2,000 2,000 2,000 5302 CUSTODIAL SUPPLIES 3,551 7,000 7,000 4,373 7,000 10,000 10,000 5310 SAFETY/EQUIPMENT/CLOTHING 13,940 13,800 13,800 6,115 13,800 10,000 10,000 5320 SMALL TOOLS 5,821 9,200 9,200 7,541 9,200 9,200 9,200 5330 SPECIAL DEPARTMENTAL SUPPLIES 18,690 30,600 30,600 19,202 30,600 20,000 20,000 5350 WATER PURCHASES 732 1,500 1,500 547 1,500 1,500 1,500 5430 IMPROVEMENTS OTHER THAN BLDGS 0 0 0 0 0 BUDGET WORKSHEET REVIEWED BY COUNCIL 06/27/2024 Page: 49 6/28/2024 City of Imperial 12:24 pm Prior -------------------------------- Current Year ------------------------------ (6) (7) (8) Year Original Amended Actual Thru Estimated Month: 6/30/2024 Actual Budget Budget June Total JUN 19 REQ JUN 27 REC JULY 3 ADOPT Fund: 01 - GENERAL FUND Expenditures Dept: 420 PARKS & RECREATION 5440 EQUIPMENT - AUTOMOTIVE 0 0 0 0 0 5442 EQUIPMENT - OTHER 29,110 25,000 25,000 27,316 25,000 11,000 11,000 5910 OPERATING TRANSFERS OUT 0 0 0 0 0 PARKS & RECREATION 910,543 1,500,700 1,500,700 1,309,498 1,500,700 1,695,800 1,695,800 0 BUDGET WORKSHEET REVIEWED BY COUNCIL 06/27/2024 Page: 50 6/28/2024 City of Imperial 12:24 pm Prior -------------------------------- Current Year ------------------------------ (6) (7) (8) Year Original Amended Actual Thru Estimated Month: 6/30/2024 Actual Budget Budget June Total JUN 19 REQ JUN 27 REC JULY 3 ADOPT Fund: 01 - GENERAL FUND Expenditures Dept: 421 RECREATION & AQUATICS PROGRAM 5101 SALARIES - FULL TIME 15,690 0 0 0 0 5102 SALARIES - PART TIME 35,102 22,900 22,900 54,835 22,900 114,200 114,200 5103 OVERTIME 454 0 0 0 0 5104 COURT/TRAVEL/STANDBY 0 0 0 0 0 5105 CERTIFICATE PAY 0 0 0 0 0 5106 EDUCATIONAL INCENTIVE 0 0 0 0 0 5108 SPECIALTY PAY 0 0 0 0 0 5111 RETIREMENT 969 0 0 0 0 5112 FICA 3,859 3,600 3,600 4,195 3,600 8,700 8,700 5113 WORKER'S COMP 0 0 0 0 0 25,100 25,100 5114 UNEMPLOYMENT INS. 795 3,000 3,000 1,177 3,000 3,200 3,200 5115 HEALTH INSURANCE 2,270 0 0 0 0 5123 WELLNESS PROGRAM 0 0 0 0 0 5124 EDUCATION INCENTIVE 0 0 0 0 0 5210 CONTRACT SERVICE 3,145 7,000 10,000 3,942 10,000 10,000 10,000 5221 FEE REFUNDS 1,468 0 0 2,291 0 5241 MAINTENANCE OF EQUIPMENT 356 1,500 1,500 1,500 1,500 2,500 2,500 5242 VEHICLE FUEL 0 1,500 1,500 0 1,500 500 500 5250 PUBLICATION/DUES 1,003 4,000 4,000 3,596 4,000 4,000 4,000 5252 RENT OF EQUIPMENT / PROPERTY 1,350 5,000 5,000 1,440 5,000 5,000 5,000 5260 TELEPHONE 451 0 0 0 0 5265 TRAINING/EDUCATION 733 3,000 3,000 1,782 3,000 3,000 3,000 5270 TRAVEL & MEETINGS 1,148 1,100 1,100 27 1,100 1,100 1,100 5280 UTILITIES - ELECTRIC 0 0 0 0 0 5301 OFFICE SUPPLIES 282 500 500 331 500 500 500 5310 SAFETY/EQUIPMENT/CLOTHING 0 4,000 4,000 3,031 4,000 4,000 4,000 5330 SPECIAL DEPARTMENTAL SUPPLIES 23,941 10,000 10,000 16,899 10,000 15,000 15,000 5430 IMPROVEMENTS OTHER THAN BLDGS 0 0 0 0 0 5442 EQUIPMENT - OTHER 0 0 0 0 0 25,000 25,000 5445 GRANT PRGRMS LUNCH LIBRARY 0 0 0 0 0 7,000 RECREATION & AQUATICS PROGRAM 93,016 67,100 70,100 95,046 70,100 228,800 221,800 0 BUDGET WORKSHEET REVIEWED BY COUNCIL 06/27/2024 Page: 51 6/28/2024 City of Imperial 12:24 pm Prior -------------------------------- Current Year ------------------------------ (6) (7) (8) Year Original Amended Actual Thru Estimated Month: 6/30/2024 Actual Budget Budget June Total JUN 19 REQ JUN 27 REC JULY 3 ADOPT Fund: 01 - GENERAL FUND Expenditures Dept: 422 PARKS - SUNSET 5330 SPECIAL DEPARTMENTAL SUPPLIES 0 0 0 0 0 5430 IMPROVEMENTS OTHER THAN BLDGS 0 0 0 0 0 5442 EQUIPMENT - OTHER 0 0 0 0 0 PARKS - SUNSET 0 0 0 0 0 0 0 0 BUDGET WORKSHEET REVIEWED BY COUNCIL 06/27/2024 Page: 52 6/28/2024 City of Imperial 12:24 pm Prior -------------------------------- Current Year ------------------------------ (6) (7) (8) Year Original Amended Actual Thru Estimated Month: 6/30/2024 Actual Budget Budget June Total JUN 19 REQ JUN 27 REC JULY 3 ADOPT Fund: 01 - GENERAL FUND Expenditures Dept: 423 PARKS - ATEN 5330 SPECIAL DEPARTMENTAL SUPPLIES 0 0 0 0 0 5430 IMPROVEMENTS OTHER THAN BLDGS 0 0 0 0 0 5442 EQUIPMENT - OTHER 0 0 0 0 0 PARKS - ATEN 0 0 0 0 0 0 0 0 BUDGET WORKSHEET REVIEWED BY COUNCIL 06/27/2024 Page: 53 6/28/2024 City of Imperial 12:24 pm Prior -------------------------------- Current Year ------------------------------ (6) (7) (8) Year Original Amended Actual Thru Estimated Month: 6/30/2024 Actual Budget Budget June Total JUN 19 REQ JUN 27 REC JULY 3 ADOPT Fund: 01 - GENERAL FUND Expenditures Dept: 431 POOL PROGRAMS 5102 SALARIES - PART TIME 35,010 0 0 26,643 0 5103 OVERTIME 35 0 0 0 0 5111 RETIREMENT 0 0 0 0 0 5112 FICA 2,681 0 0 2,038 0 5113 WORKER'S COMP 0 0 0 0 0 5114 UNEMPLOYMENT INS. 793 0 0 533 0 5115 HEALTH INSURANCE 0 0 0 0 0 5210 CONTRACT SERVICE 473 0 0 0 0 5221 FEE REFUNDS 178 0 0 0 0 5241 MAINTENANCE OF EQUIPMENT 11 0 0 0 0 5250 PUBLICATION/DUES 942 0 0 0 0 5263 CHEMICALS 0 0 0 0 0 5270 TRAVEL & MEETINGS 0 0 0 0 0 5301 OFFICE SUPPLIES 0 0 0 0 0 5310 SAFETY/EQUIPMENT/CLOTHING 563 0 0 -158 0 5330 SPECIAL DEPARTMENTAL SUPPLIES -1,897 0 0 3,974 0 5442 EQUIPMENT - OTHER 752 0 0 -752 0 POOL PROGRAMS 39,541 0 0 32,278 0 0 0 0 BUDGET WORKSHEET REVIEWED BY COUNCIL 06/27/2024 Page: 54 6/28/2024 City of Imperial 12:24 pm Prior -------------------------------- Current Year ------------------------------ (6) (7) (8) Year Original Amended Actual Thru Estimated Month: 6/30/2024 Actual Budget Budget June Total JUN 19 REQ JUN 27 REC JULY 3 ADOPT Fund: 01 - GENERAL FUND Expenditures Dept: 450 SPECIAL EVENTS 5101 SALARIES - FULL TIME 11,457 10,000 10,000 9,337 10,000 5102 SALARIES - PART TIME 2,033 5,000 5,000 4,264 5,000 5103 OVERTIME 50,511 50,000 50,000 53,068 50,000 53,500 53,500 5111 RETIREMENT 187 500 500 218 500 5112 FICA 4,814 5,000 5,000 6,441 5,000 5114 UNEMPLOYMENT INS. 92 1,000 1,000 235 1,000 5115 HEALTH INSURANCE 6,497 7,000 7,000 4,771 7,000 5201 ADVERTISING (INCL LEGAL) 806 3,500 3,500 1,849 3,500 3,500 3,500 5210 CONTRACT SERVICE 96,670 150,000 150,000 112,154 150,000 150,000 150,000 5211 PROGRAMS (BF, RDA, ETC) 0 0 0 0 0 5212 MARKET SUPPLIES 72,565 65,000 65,000 61,819 65,000 70,000 70,000 5221 FEE REFUNDS 0 0 0 15 0 5241 MAINTENANCE OF EQUIPMENT 1,503 2,500 2,500 1,277 2,500 4,500 4,500 5242 VEHICLE FUEL 0 1,500 1,500 0 1,500 1,500 1,500 5250 PUBLICATION/DUES 3,566 10,000 10,000 7,885 10,000 18,500 18,500 5252 RENT OF EQUIPMENT / PROPERTY 24,150 35,000 35,000 29,249 35,000 35,000 35,000 5270 TRAVEL & MEETINGS 0 0 0 0 0 5301 OFFICE SUPPLIES 1,393 2,500 2,500 668 2,500 2,500 2,500 5303 BANK CHARGES 0 0 0 0 0 5310 SAFETY/EQUIPMENT/CLOTHING 1,548 2,000 2,000 1,250 2,000 2,000 2,000 5330 SPECIAL DEPARTMENTAL SUPPLIES 28,447 25,000 25,000 22,788 25,000 36,000 36,000 5332 Cannabis CUP Funding 0 0 0 0 0 92,000 92,000 SPECIAL EVENTS 306,239 375,500 375,500 317,288 375,500 469,000 469,000 0 BUDGET WORKSHEET REVIEWED BY COUNCIL 06/27/2024 Page: 55 6/28/2024 City of Imperial 12:24 pm Prior -------------------------------- Current Year ------------------------------ (6) (7) (8) Year Original Amended Actual Thru Estimated Month: 6/30/2024 Actual Budget Budget June Total JUN 19 REQ JUN 27 REC JULY 3 ADOPT Fund: 01 - GENERAL FUND Expenditures Dept: 499 Parade and Rally Event 5101 SALARIES - FULL TIME 0 0 0 0 0 5102 SALARIES - PART TIME 0 0 0 0 0 5103 OVERTIME 0 0 0 0 0 5111 RETIREMENT 0 0 0 0 0 5112 FICA 0 0 0 0 0 5114 UNEMPLOYMENT INS. 0 0 0 0 0 5115 HEALTH INSURANCE 0 0 0 0 0 5210 CONTRACT SERVICE 0 0 0 0 0 5330 SPECIAL DEPARTMENTAL SUPPLIES 0 0 0 0 0 Parade and Rally Event 0 0 0 0 0 0 0 0 BUDGET WORKSHEET REVIEWED BY COUNCIL 06/27/2024 Page: 56 6/28/2024 City of Imperial 12:24 pm Prior -------------------------------- Current Year ------------------------------ (6) (7) (8) Year Original Amended Actual Thru Estimated Month: 6/30/2024 Actual Budget Budget June Total JUN 19 REQ JUN 27 REC JULY 3 ADOPT Fund: 01 - GENERAL FUND Expenditures Dept: 801 OES/FEMA PROJECT 5101 SALARIES - FULL TIME 0 0 0 0 0 5102 SALARIES - PART TIME 0 0 0 0 0 5103 OVERTIME 0 0 0 0 0 5111 RETIREMENT 0 0 0 0 0 5112 FICA 0 0 0 0 0 5113 WORKER'S COMP 0 0 0 0 0 5114 UNEMPLOYMENT INS. 0 0 0 0 0 5115 HEALTH INSURANCE 0 0 0 0 0 5201 ADVERTISING (INCL LEGAL) 0 0 0 0 0 5210 CONTRACT SERVICE 0 0 0 0 0 5240 M & O IMPROVEMENTS 0 0 0 0 0 5241 MAINTENANCE OF EQUIPMENT 0 0 0 0 0 5242 VEHICLE FUEL 0 0 0 0 0 5252 RENT OF EQUIPMENT / PROPERTY 0 0 0 0 0 5262 TESTING SERVICES 0 0 0 0 0 5301 OFFICE SUPPLIES 0 0 0 0 0 5305 POSTAGE/FREIGHT 0 0 0 0 0 5310 SAFETY/EQUIPMENT/CLOTHING 0 0 0 0 0 5320 SMALL TOOLS 0 0 0 0 0 5330 SPECIAL DEPARTMENTAL SUPPLIES 0 0 0 0 0 5410 LAND 0 0 0 0 0 5420 BUILDINGS 0 0 0 0 0 5430 IMPROVEMENTS OTHER THAN BLDGS 0 0 0 0 0 5440 EQUIPMENT - AUTOMOTIVE 0 0 0 0 0 5442 EQUIPMENT - OTHER 0 0 0 0 0 OES/FEMA PROJECT 0 0 0 0 0 0 0 0 BUDGET WORKSHEET REVIEWED BY COUNCIL 06/27/2024 Page: 57 6/28/2024 City of Imperial 12:24 pm Prior -------------------------------- Current Year ------------------------------ (6) (7) (8) Year Original Amended Actual Thru Estimated Month: 6/30/2024 Actual Budget Budget June Total JUN 19 REQ JUN 27 REC JULY 3 ADOPT Fund: 01 - GENERAL FUND Expenditures Dept: 803 15TH & N RRXING 5430 IMPROVEMENTS OTHER THAN BLDGS 0 0 0 0 0 15TH & N RRXING 0 0 0 0 0 0 0 0 BUDGET WORKSHEET REVIEWED BY COUNCIL 06/27/2024 Page: 58 6/28/2024 City of Imperial 12:24 pm Prior -------------------------------- Current Year ------------------------------ (6) (7) (8) Year Original Amended Actual Thru Estimated Month: 6/30/2024 Actual Budget Budget June Total JUN 19 REQ JUN 27 REC JULY 3 ADOPT Fund: 01 - GENERAL FUND Expenditures Dept: 805 STREET OVERLAYS 5430 IMPROVEMENTS OTHER THAN BLDGS 0 0 0 0 0 STREET OVERLAYS 0 0 0 0 0 0 0 0 BUDGET WORKSHEET REVIEWED BY COUNCIL 06/27/2024 Page: 59 6/28/2024 City of Imperial 12:24 pm Prior -------------------------------- Current Year ------------------------------ (6) (7) (8) Year Original Amended Actual Thru Estimated Month: 6/30/2024 Actual Budget Budget June Total JUN 19 REQ JUN 27 REC JULY 3 ADOPT Fund: 01 - GENERAL FUND Expenditures Dept: 806 DAHLIA PIPELINE PROJECT 5430 IMPROVEMENTS OTHER THAN BLDGS 0 0 0 0 0 DAHLIA PIPELINE PROJECT 0 0 0 0 0 0 0 0 BUDGET WORKSHEET REVIEWED BY COUNCIL 06/27/2024 Page: 60 6/28/2024 City of Imperial 12:24 pm Prior -------------------------------- Current Year ------------------------------ (6) (7) (8) Year Original Amended Actual Thru Estimated Month: 6/30/2024 Actual Budget Budget June Total JUN 19 REQ JUN 27 REC JULY 3 ADOPT Fund: 01 - GENERAL FUND Expenditures Dept: 807 CIVIC CENTER ROOF 5420 BUILDINGS 0 0 0 0 0 CIVIC CENTER ROOF 0 0 0 0 0 0 0 0 BUDGET WORKSHEET REVIEWED BY COUNCIL 06/27/2024 Page: 61 6/28/2024 City of Imperial 12:24 pm Prior -------------------------------- Current Year ------------------------------ (6) (7) (8) Year Original Amended Actual Thru Estimated Month: 6/30/2024 Actual Budget Budget June Total JUN 19 REQ JUN 27 REC JULY 3 ADOPT Fund: 01 - GENERAL FUND Expenditures Dept: 904 SUCCESSOR AGENCY 5101 SALARIES - FULL TIME 0 0 0 0 0 5102 SALARIES - PART TIME 0 0 0 0 0 5103 OVERTIME 0 0 0 0 0 5111 RETIREMENT 0 0 0 0 0 5112 FICA 0 0 0 0 0 5114 UNEMPLOYMENT INS. 0 0 0 0 0 5115 HEALTH INSURANCE 0 0 0 0 0 5201 ADVERTISING (INCL LEGAL) 0 0 0 0 0 5210 CONTRACT SERVICE 0 0 0 0 0 5211 PROGRAMS (BF, RDA, ETC) 0 0 0 0 0 5221 FEE REFUNDS 0 0 0 0 0 5242 VEHICLE FUEL 0 0 0 0 0 5250 PUBLICATION/DUES 0 0 0 0 0 5252 RENT OF EQUIPMENT / PROPERTY 0 0 0 0 0 5270 TRAVEL & MEETINGS 0 0 0 0 0 5301 OFFICE SUPPLIES 0 0 0 0 0 5310 SAFETY/EQUIPMENT/CLOTHING 0 0 0 0 0 5330 SPECIAL DEPARTMENTAL SUPPLIES 0 0 0 0 0 5440 EQUIPMENT - AUTOMOTIVE 0 0 0 0 0 5442 EQUIPMENT - OTHER 0 0 0 0 0 5521 TRUSTEE FEES 0 0 0 0 0 SUCCESSOR AGENCY 0 0 0 0 0 0 0 0 BUDGET WORKSHEET REVIEWED BY COUNCIL 06/27/2024 Page: 62 6/28/2024 City of Imperial 12:24 pm Prior -------------------------------- Current Year ------------------------------ (6) (7) (8) Year Original Amended Actual Thru Estimated Month: 6/30/2024 Actual Budget Budget June Total JUN 19 REQ JUN 27 REC JULY 3 ADOPT Fund: 01 - GENERAL FUND Expenditures Dept: 999 COVID-19 5101 SALARIES - FULL TIME 22,889 0 0 0 0 5102 SALARIES - PART TIME 0 0 0 0 0 5103 OVERTIME 0 0 0 0 0 5111 RETIREMENT 2,461 0 0 0 0 5112 FICA 1,723 0 0 0 0 5114 UNEMPLOYMENT INS. 7 0 0 0 0 5115 HEALTH INSURANCE 1,931 0 0 0 0 5201 ADVERTISING (INCL LEGAL) 0 0 0 0 0 5210 CONTRACT SERVICE 0 0 0 0 0 5221 FEE REFUNDS 0 0 0 0 0 5241 MAINTENANCE OF EQUIPMENT 0 0 0 0 0 5250 PUBLICATION/DUES 0 0 0 0 0 5252 RENT OF EQUIPMENT / PROPERTY 0 0 0 0 0 5262 TESTING SERVICES 0 0 0 0 0 5265 TRAINING/EDUCATION 0 0 0 0 0 5270 TRAVEL & MEETINGS 7,939 0 0 0 0 5301 OFFICE SUPPLIES 0 0 0 0 0 5302 CUSTODIAL SUPPLIES 0 0 0 0 0 5305 POSTAGE/FREIGHT 0 0 0 0 0 5310 SAFETY/EQUIPMENT/CLOTHING 0 0 0 0 0 5320 SMALL TOOLS 268 0 0 0 0 5330 SPECIAL DEPARTMENTAL SUPPLIES 153,601 0 0 0 0 5442 EQUIPMENT - OTHER 0 0 0 0 0 COVID-19 190,819 0 0 0 0 0 0 0 BUDGET WORKSHEET REVIEWED BY COUNCIL 06/27/2024 Page: 63 6/28/2024 City of Imperial 12:24 pm Prior -------------------------------- Current Year ------------------------------ (6) (7) (8) Year Original Amended Actual Thru Estimated Month: 6/30/2024 Actual Budget Budget June Total JUN 19 REQ JUN 27 REC JULY 3 ADOPT Fund: 01 - GENERAL FUND Expenditures Total Expenditures 13,598,927 17,643,500 20,766,318 17,814,239 20,766,318 17,419,500 17,429,200 0 GENERAL FUND 600,725 -157,800 -4,000,000 -2,970,156 -4,000,000 185,900 176,200 0 Grand Total: 600,725 -157,800 -4,000,000 -2,970,156 -4,000,000 185,900 176,200 0 BUDGET WORKSHEET REVIEWED BY COUNCIL 06/27/2024 Page: 1 6/28/2024 City of Imperial 12:27 pm Prior -------------------------------- Current Year ------------------------------ (6) (7) (8) Year Original Amended Actual Thru Estimated Month: 6/30/2024 Actual Budget Budget June Total JUN 19 REQ JUN 27 REC JULY 3 ADOPT Fund: 03 - TRAFFIC CONGESTION RELIEF Expenditures Dept: 320 STREET MAINTENANCE 5210 CONTRACT SERVICE 0 0 0 0 0 5910 OPERATING TRANSFERS OUT 0 0 0 0 0 STREET MAINTENANCE 0 0 0 0 0 0 0 0 Total Expenditures 0 0 0 0 0 0 0 0 Fund: 04 - TRAFFIC SAFETY Expenditures Dept: 320 STREET MAINTENANCE 5910 OPERATING TRANSFERS OUT 3,500 3,500 3,500 2,700 3,500 3,500 3,500 STREET MAINTENANCE 3,500 3,500 3,500 2,700 3,500 3,500 3,500 0 Dept: 421 RECREATION & AQUATICS PROGRAM 5103 OVERTIME 0 0 0 0 0 RECREATION & AQUATICS PROGRAM 0 0 0 0 0 0 0 0 Total Expenditures 3,500 3,500 3,500 2,700 3,500 3,500 3,500 0 Fund: 05 - STATE GAS TAX Expenditures Dept: 320 STREET MAINTENANCE 5210 CONTRACT SERVICE 0 0 0 0 0 5430 IMPROVEMENTS OTHER THAN BLDGS 0 0 0 0 0 5910 OPERATING TRANSFERS OUT 400,000 1,649,600 1,649,600 1,589,739 1,649,600 500,000 500,000 STREET MAINTENANCE 400,000 1,649,600 1,649,600 1,589,739 1,649,600 500,000 500,000 0 Total Expenditures 400,000 1,649,600 1,649,600 1,589,739 1,649,600 500,000 500,000 0 Fund: 06 - LOCAL TRANSPORTATION Expenditures Dept: 320 STREET MAINTENANCE 5210 CONTRACT SERVICE 10,369 10,000 10,000 10,336 10,000 10,000 10,000 5250 PUBLICATION/DUES 0 0 0 0 0 5270 TRAVEL & MEETINGS 0 0 0 0 0 5330 SPECIAL DEPARTMENTAL SUPPLIES 0 200 200 0 200 200 200 5430 IMPROVEMENTS OTHER THAN BLDGS 0 40,000 40,000 0 40,000 40,000 40,000 5442 EQUIPMENT - OTHER 0 0 0 0 0 5910 OPERATING TRANSFERS OUT 5,000 5,000 170,000 161,537 170,000 5,000 5,000 STREET MAINTENANCE 15,369 55,200 220,200 171,873 220,200 55,200 55,200 0 Dept: 321 BICYCLE/PEDESTRIAN WAYS 5201 ADVERTISING (INCL LEGAL) 0 0 0 0 0 5210 CONTRACT SERVICE 0 0 0 0 0 5241 MAINTENANCE OF EQUIPMENT 0 0 0 0 0 BUDGET WORKSHEET REVIEWED BY COUNCIL 06/27/2024 Page: 2 6/28/2024 City of Imperial 12:27 pm Prior -------------------------------- Current Year ------------------------------ (6) (7) (8) Year Original Amended Actual Thru Estimated Month: 6/30/2024 Actual Budget Budget June Total JUN 19 REQ JUN 27 REC JULY 3 ADOPT Fund: 06 - LOCAL TRANSPORTATION Expenditures Dept: 321 BICYCLE/PEDESTRIAN WAYS 5330 SPECIAL DEPARTMENTAL SUPPLIES 383 0 0 0 0 5430 IMPROVEMENTS OTHER THAN BLDGS 0 0 0 0 0 BICYCLE/PEDESTRIAN WAYS 383 0 0 0 0 0 0 0 Dept: 322 BUS SHELTERS/BENCHES 5330 SPECIAL DEPARTMENTAL SUPPLIES 0 0 0 0 0 5430 IMPROVEMENTS OTHER THAN BLDGS 0 0 0 0 0 BUS SHELTERS/BENCHES 0 0 0 0 0 0 0 0 Total Expenditures 15,752 55,200 220,200 171,873 220,200 55,200 55,200 0 Fund: 07 - DIAL-A-RIDE Expenditures Dept: 390 DIAL-A-RIDE 5201 ADVERTISING (INCL LEGAL) 0 0 0 0 0 5210 CONTRACT SERVICE 0 0 0 0 0 5301 OFFICE SUPPLIES 0 0 0 0 0 5305 POSTAGE/FREIGHT 0 0 0 0 0 5910 OPERATING TRANSFERS OUT 0 0 0 0 0 DIAL-A-RIDE 0 0 0 0 0 0 0 0 Total Expenditures 0 0 0 0 0 0 0 0 Fund: 08 - LTA MEASURE D Expenditures Dept: 310 ENGINEERING 5210 CONTRACT SERVICE 0 0 0 0 0 5910 OPERATING TRANSFERS OUT 0 348,500 348,500 261,600 348,500 122,000 122,000 ENGINEERING 0 348,500 348,500 261,600 348,500 122,000 122,000 0 Dept: 320 STREET MAINTENANCE 5201 ADVERTISING (INCL LEGAL) 0 2,000 2,000 0 2,000 2,000 2,000 5210 CONTRACT SERVICE 851,334 100,000 100,000 215,065 100,000 100,000 100,000 5241 MAINTENANCE OF EQUIPMENT 7,954 30,000 30,000 0 30,000 30,000 30,000 5250 PUBLICATION/DUES 0 0 0 0 0 5252 RENT OF EQUIPMENT / PROPERTY 914 0 0 0 0 5262 TESTING SERVICES 0 0 0 0 0 5301 OFFICE SUPPLIES 0 0 0 0 0 5303 BANK CHARGES 0 0 0 0 0 5305 POSTAGE/FREIGHT 0 0 0 0 0 5320 SMALL TOOLS 0 0 0 0 0 5330 SPECIAL DEPARTMENTAL SUPPLIES 372 10,000 10,000 0 10,000 10,000 10,000 BUDGET WORKSHEET REVIEWED BY COUNCIL 06/27/2024 Page: 3 6/28/2024 City of Imperial 12:27 pm Prior -------------------------------- Current Year ------------------------------ (6) (7) (8) Year Original Amended Actual Thru Estimated Month: 6/30/2024 Actual Budget Budget June Total JUN 19 REQ JUN 27 REC JULY 3 ADOPT Fund: 08 - LTA MEASURE D Expenditures Dept: 320 STREET MAINTENANCE 5331 CONTRACTOR METERS, DIALS, ETC 0 0 0 0 0 5430 IMPROVEMENTS OTHER THAN BLDGS 0 1,200,000 1,200,000 0 1,200,000 1,200,000 1,200,000 5442 EQUIPMENT - OTHER 0 0 0 0 0 5520 DEBT SERVICE - PRINCIPAL 0 0 0 0 0 5910 OPERATING TRANSFERS OUT 2,539,565 188,300 188,300 144,650 188,300 710,000 710,000 STREET MAINTENANCE 3,400,139 1,530,300 1,530,300 359,715 1,530,300 2,052,000 2,052,000 0 Dept: 350 COMMUNITY DEVELOPMENT 5910 OPERATING TRANSFERS OUT 0 29,500 29,500 22,200 29,500 30,000 30,000 COMMUNITY DEVELOPMENT 0 29,500 29,500 22,200 29,500 30,000 30,000 0 Dept: 805 STREET OVERLAYS 5430 IMPROVEMENTS OTHER THAN BLDGS 0 0 0 0 0 STREET OVERLAYS 0 0 0 0 0 0 0 0 Total Expenditures 3,400,139 1,908,300 1,908,300 643,515 1,908,300 2,204,000 2,204,000 0 Fund: 09 - PROP 172 Expenditures Dept: 210 POLICE MANAGEMENT SERVICES 5241 MAINTENANCE OF EQUIPMENT 0 0 0 0 0 5330 SPECIAL DEPARTMENTAL SUPPLIES 0 0 0 0 0 5440 EQUIPMENT - AUTOMOTIVE 0 0 0 0 0 5442 EQUIPMENT - OTHER 0 0 0 0 0 5910 OPERATING TRANSFERS OUT 97,942 97,900 97,900 73,500 97,900 150,000 150,000 POLICE MANAGEMENT SERVICES 97,942 97,900 97,900 73,500 97,900 150,000 150,000 0 Total Expenditures 97,942 97,900 97,900 73,500 97,900 150,000 150,000 0 Fund: 10 - COPS GRANT - 2019 Expenditures Dept: 146 CYBERSECURITY DIVISION OF IT 5112 FICA 0 0 0 0 0 CYBERSECURITY DIVISION OF IT 0 0 0 0 0 0 0 0 Dept: 210 POLICE MANAGEMENT SERVICES 5103 OVERTIME 0 0 0 0 0 5112 FICA 0 0 0 0 0 5210 CONTRACT SERVICE 0 0 0 0 0 5240 M & O IMPROVEMENTS 0 0 0 0 0 5241 MAINTENANCE OF EQUIPMENT 0 0 0 0 0 5250 PUBLICATION/DUES 0 0 0 0 0 5265 TRAINING/EDUCATION 0 0 0 0 0 5270 TRAVEL & MEETINGS 0 0 0 0 0 BUDGET WORKSHEET REVIEWED BY COUNCIL 06/27/2024 Page: 4 6/28/2024 City of Imperial 12:27 pm Prior -------------------------------- Current Year ------------------------------ (6) (7) (8) Year Original Amended Actual Thru Estimated Month: 6/30/2024 Actual Budget Budget June Total JUN 19 REQ JUN 27 REC JULY 3 ADOPT Fund: 10 - COPS GRANT - 2019 Expenditures Dept: 210 POLICE MANAGEMENT SERVICES 5310 SAFETY/EQUIPMENT/CLOTHING 0 0 0 0 0 5321 ARMORY/SUPPLIES 0 0 0 0 0 5330 SPECIAL DEPARTMENTAL SUPPLIES 13,798 6,400 6,400 0 6,400 6,400 6,400 5430 IMPROVEMENTS OTHER THAN BLDGS 0 0 0 0 0 5440 EQUIPMENT - AUTOMOTIVE 0 0 0 0 0 5442 EQUIPMENT - OTHER 0 0 0 0 0 5910 OPERATING TRANSFERS OUT 0 0 0 0 0 POLICE MANAGEMENT SERVICES 13,798 6,400 6,400 0 6,400 6,400 6,400 0 Dept: 211 POLICE FIELD SERVICES 5118 OVERTIME - Stonegarden 0 0 0 0 0 POLICE FIELD SERVICES 0 0 0 0 0 0 0 0 Dept: 230 ANIMAL CONTROL 5330 SPECIAL DEPARTMENTAL SUPPLIES 0 0 0 0 0 ANIMAL CONTROL 0 0 0 0 0 0 0 0 Total Expenditures 13,798 6,400 6,400 0 6,400 6,400 6,400 0 Fund: 11 - FEDERAL GRANTS - SBA (DHS) Expenditures Dept: 210 POLICE MANAGEMENT SERVICES 5101 SALARIES - FULL TIME 0 0 0 0 0 5210 CONTRACT SERVICE 0 0 0 0 0 5240 M & O IMPROVEMENTS 0 0 0 0 0 5241 MAINTENANCE OF EQUIPMENT 0 0 0 0 0 5301 OFFICE SUPPLIES 0 0 0 0 0 5330 SPECIAL DEPARTMENTAL SUPPLIES 0 0 0 0 0 5442 EQUIPMENT - OTHER 0 0 0 0 0 5910 OPERATING TRANSFERS OUT 0 0 0 0 0 POLICE MANAGEMENT SERVICES 0 0 0 0 0 0 0 0 Total Expenditures 0 0 0 0 0 0 0 0 Fund: 12 - ASSET FORFEITURE Expenditures Dept: 210 POLICE MANAGEMENT SERVICES 5101 SALARIES - FULL TIME 0 0 0 0 0 5103 OVERTIME 0 0 0 0 0 5105 CERTIFICATE PAY 0 0 0 0 0 5111 RETIREMENT 0 0 0 0 0 5112 FICA 0 0 0 0 0 BUDGET WORKSHEET REVIEWED BY COUNCIL 06/27/2024 Page: 5 6/28/2024 City of Imperial 12:27 pm Prior -------------------------------- Current Year ------------------------------ (6) (7) (8) Year Original Amended Actual Thru Estimated Month: 6/30/2024 Actual Budget Budget June Total JUN 19 REQ JUN 27 REC JULY 3 ADOPT Fund: 12 - ASSET FORFEITURE Expenditures Dept: 210 POLICE MANAGEMENT SERVICES 5114 UNEMPLOYMENT INS. 0 0 0 0 0 5115 HEALTH INSURANCE 0 0 0 0 0 5210 CONTRACT SERVICE 0 0 0 0 0 5221 FEE REFUNDS 0 0 0 0 0 5240 M & O IMPROVEMENTS 0 0 0 0 0 5241 MAINTENANCE OF EQUIPMENT 0 0 0 0 0 5250 PUBLICATION/DUES 0 0 0 0 0 5262 TESTING SERVICES 0 0 0 0 0 5265 TRAINING/EDUCATION 25 0 0 0 0 5270 TRAVEL & MEETINGS 0 0 0 0 0 5301 OFFICE SUPPLIES 0 0 0 0 0 5310 SAFETY/EQUIPMENT/CLOTHING 0 0 0 0 0 5321 ARMORY/SUPPLIES 0 0 0 0 0 5330 SPECIAL DEPARTMENTAL SUPPLIES 194 0 0 16,169 0 5440 EQUIPMENT - AUTOMOTIVE 0 0 0 0 0 5442 EQUIPMENT - OTHER 0 0 0 0 0 5910 OPERATING TRANSFERS OUT 0 0 0 0 0 7010 COMMUNITY DEVELOPMENT 0 0 0 0 0 POLICE MANAGEMENT SERVICES 219 0 0 16,169 0 0 0 0 Total Expenditures 219 0 0 16,169 0 0 0 0 Fund: 13 - COPS GRANT - 2020 Expenditures Dept: 210 POLICE MANAGEMENT SERVICES 5101 SALARIES - FULL TIME 0 0 0 0 0 5103 OVERTIME 0 0 0 0 0 5210 CONTRACT SERVICE 0 0 0 0 0 5241 MAINTENANCE OF EQUIPMENT 0 0 0 0 0 5265 TRAINING/EDUCATION 0 0 0 0 0 5270 TRAVEL & MEETINGS 172 0 0 0 0 5310 SAFETY/EQUIPMENT/CLOTHING 0 0 0 0 0 5321 ARMORY/SUPPLIES 0 0 0 0 0 5330 SPECIAL DEPARTMENTAL SUPPLIES 3,145 0 0 0 0 5440 EQUIPMENT - AUTOMOTIVE 0 0 0 0 0 5442 EQUIPMENT - OTHER 0 0 0 0 0 5910 OPERATING TRANSFERS OUT 1,986 0 0 0 0 POLICE MANAGEMENT SERVICES 5,303 0 0 0 0 0 0 0 BUDGET WORKSHEET REVIEWED BY COUNCIL 06/27/2024 Page: 6 6/28/2024 City of Imperial 12:27 pm Prior -------------------------------- Current Year ------------------------------ (6) (7) (8) Year Original Amended Actual Thru Estimated Month: 6/30/2024 Actual Budget Budget June Total JUN 19 REQ JUN 27 REC JULY 3 ADOPT Fund: 13 - COPS GRANT - 2020 Expenditures Dept: 211 POLICE FIELD SERVICES 5111 RETIREMENT 0 0 0 0 0 5112 FICA 0 0 0 0 0 5113 WORKER'S COMP 0 0 0 0 0 5114 UNEMPLOYMENT INS. 0 0 0 0 0 5115 HEALTH INSURANCE 0 0 0 0 0 5118 OVERTIME - Stonegarden 0 0 0 0 0 POLICE FIELD SERVICES 0 0 0 0 0 0 0 0 Dept: 212 INVESTIGATIONS / COPS 5101 SALARIES - FULL TIME 0 0 0 0 0 5110 UNIFORM ALLOWANCE 0 0 0 0 0 5111 RETIREMENT 0 0 0 0 0 5112 FICA 0 0 0 0 0 5113 WORKER'S COMP 0 0 0 0 0 5114 UNEMPLOYMENT INS. 0 0 0 0 0 5115 HEALTH INSURANCE 0 0 0 0 0 5118 OVERTIME - Stonegarden 0 0 0 0 0 5262 TESTING SERVICES 0 0 0 0 0 5310 SAFETY/EQUIPMENT/CLOTHING 0 0 0 0 0 5311 GRAFFITI REMOVAL/GANG AWARENES 0 0 0 0 0 5330 SPECIAL DEPARTMENTAL SUPPLIES 0 0 0 0 0 5440 EQUIPMENT - AUTOMOTIVE 0 0 0 0 0 5442 EQUIPMENT - OTHER 0 0 0 0 0 5910 OPERATING TRANSFERS OUT 500 0 0 0 0 INVESTIGATIONS / COPS 500 0 0 0 0 0 0 0 Dept: 230 ANIMAL CONTROL 5330 SPECIAL DEPARTMENTAL SUPPLIES 0 0 0 0 0 ANIMAL CONTROL 0 0 0 0 0 0 0 0 Total Expenditures 5,803 0 0 0 0 0 0 0 Fund: 14 - COPS GRANT 2022 Expenditures Dept: 210 POLICE MANAGEMENT SERVICES 5103 OVERTIME 0 0 0 0 0 5210 CONTRACT SERVICE 0 0 0 0 0 5241 MAINTENANCE OF EQUIPMENT 0 0 0 0 0 5260 TELEPHONE 0 0 0 0 0 5265 TRAINING/EDUCATION 498 0 0 0 0 BUDGET WORKSHEET REVIEWED BY COUNCIL 06/27/2024 Page: 7 6/28/2024 City of Imperial 12:27 pm Prior -------------------------------- Current Year ------------------------------ (6) (7) (8) Year Original Amended Actual Thru Estimated Month: 6/30/2024 Actual Budget Budget June Total JUN 19 REQ JUN 27 REC JULY 3 ADOPT Fund: 14 - COPS GRANT 2022 Expenditures Dept: 210 POLICE MANAGEMENT SERVICES 5301 OFFICE SUPPLIES 0 0 0 0 0 5310 SAFETY/EQUIPMENT/CLOTHING 1,149 0 0 0 0 5321 ARMORY/SUPPLIES 0 0 0 0 0 5330 SPECIAL DEPARTMENTAL SUPPLIES 64,721 0 0 74,662 0 5440 EQUIPMENT - AUTOMOTIVE 0 0 0 0 0 5910 OPERATING TRANSFERS OUT 0 0 0 0 0 POLICE MANAGEMENT SERVICES 66,368 0 0 74,662 0 0 0 0 Dept: 211 POLICE FIELD SERVICES 5265 TRAINING/EDUCATION 1,905 0 0 0 0 POLICE FIELD SERVICES 1,905 0 0 0 0 0 0 0 Dept: 420 PARKS & RECREATION 5910 OPERATING TRANSFERS OUT 0 0 0 0 0 PARKS & RECREATION 0 0 0 0 0 0 0 0 Dept: 421 RECREATION & AQUATICS PROGRAM 5330 SPECIAL DEPARTMENTAL SUPPLIES 0 0 0 0 0 5430 IMPROVEMENTS OTHER THAN BLDGS 0 0 0 0 0 5442 EQUIPMENT - OTHER 0 0 0 0 0 RECREATION & AQUATICS PROGRAM 0 0 0 0 0 0 0 0 Dept: 422 PARKS - SUNSET 5330 SPECIAL DEPARTMENTAL SUPPLIES 0 0 0 0 0 5430 IMPROVEMENTS OTHER THAN BLDGS 0 0 0 0 0 5442 EQUIPMENT - OTHER 0 0 0 0 0 PARKS - SUNSET 0 0 0 0 0 0 0 0 Dept: 423 PARKS - ATEN 5430 IMPROVEMENTS OTHER THAN BLDGS 0 0 0 0 0 PARKS - ATEN 0 0 0 0 0 0 0 0 Total Expenditures 68,273 0 0 74,662 0 0 0 0 Fund: 15 - HOME Expenditures Dept: 155 COMMUNITY DEVELOPMENT 5201 ADVERTISING (INCL LEGAL) 0 0 0 0 0 5210 CONTRACT SERVICE 0 0 0 0 0 5215 HOUSING ASSISTANCE 0 0 0 0 0 5305 POSTAGE/FREIGHT 0 0 0 0 0 COMMUNITY DEVELOPMENT 0 0 0 0 0 0 0 0 Dept: 156 CDBG GRANTS 5270 TRAVEL & MEETINGS 0 0 0 0 0 BUDGET WORKSHEET REVIEWED BY COUNCIL 06/27/2024 Page: 8 6/28/2024 City of Imperial 12:27 pm Prior -------------------------------- Current Year ------------------------------ (6) (7) (8) Year Original Amended Actual Thru Estimated Month: 6/30/2024 Actual Budget Budget June Total JUN 19 REQ JUN 27 REC JULY 3 ADOPT Fund: 15 - HOME Expenditures CDBG GRANTS 0 0 0 0 0 0 0 0 Dept: 190 GENERAL SERVICES 5330 SPECIAL DEPARTMENTAL SUPPLIES 0 0 0 0 0 GENERAL SERVICES 0 0 0 0 0 0 0 0 Dept: 802 CDBG 95 - STBG - 969 5910 OPERATING TRANSFERS OUT 0 0 0 0 0 CDBG 95 - STBG - 969 0 0 0 0 0 0 0 0 Total Expenditures 0 0 0 0 0 0 0 0 Fund: 16 - HOUSING REHAB Expenditures Dept: 190 GENERAL SERVICES 5201 ADVERTISING (INCL LEGAL) 0 0 0 0 0 5218 UTILITY ASSISTANCE 0 0 0 0 0 5301 OFFICE SUPPLIES 0 0 0 0 0 5305 POSTAGE/FREIGHT 0 0 0 0 0 5330 SPECIAL DEPARTMENTAL SUPPLIES 0 0 0 0 0 5910 OPERATING TRANSFERS OUT 5,000 5,000 5,000 3,900 5,000 5,000 5,000 GENERAL SERVICES 5,000 5,000 5,000 3,900 5,000 5,000 5,000 0 Dept: 321 BICYCLE/PEDESTRIAN WAYS 5201 ADVERTISING (INCL LEGAL) 0 0 0 0 0 5210 CONTRACT SERVICE 0 0 0 0 0 5430 IMPROVEMENTS OTHER THAN BLDGS 0 0 0 0 0 BICYCLE/PEDESTRIAN WAYS 0 0 0 0 0 0 0 0 Dept: 703 STBG 6717 5210 CONTRACT SERVICE 0 0 0 0 0 5215 HOUSING ASSISTANCE 0 0 0 0 0 5301 OFFICE SUPPLIES 0 0 0 0 0 5305 POSTAGE/FREIGHT 0 0 0 0 0 STBG 6717 0 0 0 0 0 0 0 0 Dept: 704 STBG - 1014 HOUSING GRANT 5201 ADVERTISING (INCL LEGAL) 0 0 0 0 0 5210 CONTRACT SERVICE 0 0 0 0 0 5211 PROGRAMS (BF, RDA, ETC) 0 0 0 0 0 5240 M & O IMPROVEMENTS 0 0 0 0 0 5265 TRAINING/EDUCATION 0 0 0 0 0 5270 TRAVEL & MEETINGS 0 0 0 0 0 5301 OFFICE SUPPLIES 0 0 0 0 0 5910 OPERATING TRANSFERS OUT 0 0 0 0 0 BUDGET WORKSHEET REVIEWED BY COUNCIL 06/27/2024 Page: 9 6/28/2024 City of Imperial 12:27 pm Prior -------------------------------- Current Year ------------------------------ (6) (7) (8) Year Original Amended Actual Thru Estimated Month: 6/30/2024 Actual Budget Budget June Total JUN 19 REQ JUN 27 REC JULY 3 ADOPT Fund: 16 - HOUSING REHAB Expenditures STBG - 1014 HOUSING GRANT 0 0 0 0 0 0 0 0 Dept: 707 STBG 1703 GRANT 5210 CONTRACT SERVICE 0 0 0 0 0 STBG 1703 GRANT 0 0 0 0 0 0 0 0 Dept: 708 BUSINESS ASSISTANT PROGRAM 5201 ADVERTISING (INCL LEGAL) 0 0 0 0 0 5270 TRAVEL & MEETINGS 0 0 0 0 0 5301 OFFICE SUPPLIES 0 0 0 0 0 5330 SPECIAL DEPARTMENTAL SUPPLIES 0 0 0 0 0 5910 OPERATING TRANSFERS OUT 0 0 0 0 0 BUSINESS ASSISTANT PROGRAM 0 0 0 0 0 0 0 0 Total Expenditures 5,000 5,000 5,000 3,900 5,000 5,000 5,000 0 Fund: 17 - ECONOMIC DEVELOPMENT - CDBG Expenditures Dept: 140 ADMIN/FINANCIAL SERVICES 5910 OPERATING TRANSFERS OUT 0 0 0 0 0 ADMIN/FINANCIAL SERVICES 0 0 0 0 0 0 0 0 Dept: 705 STBG - 1507 PTA GRANT 5218 UTILITY ASSISTANCE 0 0 0 0 0 5219 HOUSING CONDITION SURVEY 0 0 0 0 0 5220 HOUSEHOLD INCOME SURVEY 0 0 0 0 0 5221 FEE REFUNDS 0 0 0 0 0 5910 OPERATING TRANSFERS OUT 0 0 0 0 0 STBG - 1507 PTA GRANT 0 0 0 0 0 0 0 0 Dept: 706 EDBG 5210 CONTRACT SERVICE 0 0 0 0 0 5305 POSTAGE/FREIGHT 0 0 0 0 0 5430 IMPROVEMENTS OTHER THAN BLDGS 0 0 0 0 0 5910 OPERATING TRANSFERS OUT 0 0 0 0 0 EDBG 0 0 0 0 0 0 0 0 Total Expenditures 0 0 0 0 0 0 0 0 Fund: 18 - RLA - Fund Expenditures Dept: 155 COMMUNITY DEVELOPMENT 5201 ADVERTISING (INCL LEGAL) 0 0 0 0 0 5210 CONTRACT SERVICE 0 0 0 0 0 5215 HOUSING ASSISTANCE 0 0 0 0 0 BUDGET WORKSHEET REVIEWED BY COUNCIL 06/27/2024 Page: 10 6/28/2024 City of Imperial 12:27 pm Prior -------------------------------- Current Year ------------------------------ (6) (7) (8) Year Original Amended Actual Thru Estimated Month: 6/30/2024 Actual Budget Budget June Total JUN 19 REQ JUN 27 REC JULY 3 ADOPT Fund: 18 - RLA - Fund Expenditures Dept: 155 COMMUNITY DEVELOPMENT 5216 RECYCLING/LITTER REDUCTION 0 0 0 0 0 5265 TRAINING/EDUCATION 0 0 0 0 0 5270 TRAVEL & MEETINGS 0 0 0 0 0 5301 OFFICE SUPPLIES 0 0 0 0 0 5305 POSTAGE/FREIGHT 0 0 0 0 0 5910 OPERATING TRANSFERS OUT 0 5,000 5,000 3,900 5,000 5,000 5,000 COMMUNITY DEVELOPMENT 0 5,000 5,000 3,900 5,000 5,000 5,000 0 Dept: 190 GENERAL SERVICES 5214 BUSINESS ASSISTANCE 0 0 0 0 0 5330 SPECIAL DEPARTMENTAL SUPPLIES 0 0 0 0 0 5910 OPERATING TRANSFERS OUT 5,000 0 0 0 0 GENERAL SERVICES 5,000 0 0 0 0 0 0 0 Dept: 704 STBG - 1014 HOUSING GRANT 5301 OFFICE SUPPLIES 0 0 0 0 0 5305 POSTAGE/FREIGHT 0 0 0 0 0 5910 OPERATING TRANSFERS OUT 0 0 0 0 0 STBG - 1014 HOUSING GRANT 0 0 0 0 0 0 0 0 Total Expenditures 5,000 5,000 5,000 3,900 5,000 5,000 5,000 0 Fund: 19 - IMPERIAL IT ENTERPRISE Expenditures Dept: 143 INFORMATION TECHNOLOGY SERVICE 5101 SALARIES - FULL TIME 0 0 408,800 345,358 408,800 344,000 344,000 5102 SALARIES - PART TIME 0 0 24,800 1,087 24,800 5103 OVERTIME 0 0 7,000 11,097 7,000 10,000 10,000 5104 COURT/TRAVEL/STANDBY 0 0 0 477 0 2,000 2,000 5105 CERTIFICATE PAY 0 0 0 0 0 5106 EDUCATIONAL INCENTIVE 0 0 1,000 0 1,000 1,100 1,100 5108 SPECIALTY PAY 0 0 0 300 0 600 600 5111 RETIREMENT 0 0 24,100 17,990 24,100 26,000 26,000 5112 FICA 0 0 26,300 19,476 26,300 26,300 26,300 5113 WORKER'S COMP 0 0 6,100 0 6,100 12,600 12,600 5114 UNEMPLOYMENT INS. 0 0 1,400 572 1,400 1,500 1,500 5115 HEALTH INSURANCE 0 0 33,600 24,012 33,600 43,200 43,200 5123 WELLNESS PROGRAM 0 0 400 619 400 800 800 5124 EDUCATION INCENTIVE 0 0 6,600 0 6,600 5210 CONTRACT SERVICE 0 0 0 0 0 BUDGET WORKSHEET REVIEWED BY COUNCIL 06/27/2024 Page: 11 6/28/2024 City of Imperial 12:27 pm Prior -------------------------------- Current Year ------------------------------ (6) (7) (8) Year Original Amended Actual Thru Estimated Month: 6/30/2024 Actual Budget Budget June Total JUN 19 REQ JUN 27 REC JULY 3 ADOPT Fund: 19 - IMPERIAL IT ENTERPRISE Expenditures Dept: 143 INFORMATION TECHNOLOGY SERVICE 5241 MAINTENANCE OF EQUIPMENT 0 0 4,500 2,709 4,500 1,800 1,800 5242 VEHICLE FUEL 0 0 2,000 1,814 2,000 2,000 2,000 5243 VEHICLE LEASES 0 0 0 0 0 6,000 5250 PUBLICATION/DUES 0 0 5,000 1,224 5,000 3,700 3,700 5252 RENT OF EQUIPMENT / PROPERTY 0 0 0 0 0 1,900 1,900 5260 TELEPHONE 0 0 2,700 4,443 2,700 4,300 4,300 5265 TRAINING/EDUCATION 0 0 5,200 4,247 5,200 6,000 6,000 5270 TRAVEL & MEETINGS 0 0 900 651 900 2,000 2,000 5282 FIBER OPTIC 0 0 0 0 0 5301 OFFICE SUPPLIES 0 0 2,000 1,959 2,000 3,000 3,000 5310 SAFETY/EQUIPMENT/CLOTHING 0 0 1,300 1,339 1,300 2,000 2,000 5320 SMALL TOOLS 0 0 3,000 3,264 3,000 3,500 3,500 5330 SPECIAL DEPARTMENTAL SUPPLIES 0 0 5,000 3,298 5,000 5,000 5,000 5440 EQUIPMENT - AUTOMOTIVE 0 0 40,000 0 40,000 5442 EQUIPMENT - OTHER 0 0 0 3,894 0 6,000 INFORMATION TECHNOLOGY SERVICE 0 0 611,700 449,830 611,700 509,300 509,300 0 Dept: 144 INFORMATION TECHNOLOGY SUPPORT 5210 CONTRACT SERVICE 0 0 38,500 28,511 38,500 22,800 22,800 5250 PUBLICATION/DUES 0 0 275,300 239,441 275,300 5251 LICENSES 0 0 0 0 0 51,000 51,000 5253 SAS - SOFTWARE AS SVC 0 0 0 0 0 237,600 237,600 5254 TECH SUPPORT SERVICES 0 0 0 0 0 57,500 57,500 5255 IT SERVICES (OTHER) 0 0 0 0 0 3,000 3,000 5265 TRAINING/EDUCATION 0 0 0 0 0 5282 FIBER OPTIC 0 0 33,700 33,688 33,700 33,200 33,200 5330 SPECIAL DEPARTMENTAL SUPPLIES 0 0 25,000 26,556 25,000 25,000 25,000 5442 EQUIPMENT - OTHER 0 0 56,100 94,092 56,100 43,800 43,800 INFORMATION TECHNOLOGY SUPPORT 0 0 428,600 422,288 428,600 473,900 473,900 0 Dept: 145 GIS DIVISION OF IT SERVICES 5101 SALARIES - FULL TIME 0 0 0 0 0 110,300 110,300 5111 RETIREMENT 0 0 0 0 0 8,300 8,300 5112 FICA 0 0 0 0 0 8,400 8,400 5113 WORKER'S COMP 0 0 0 0 0 3,100 3,100 5115 HEALTH INSURANCE 0 0 0 0 0 10,800 10,800 5241 MAINTENANCE OF EQUIPMENT 0 0 0 0 0 1,500 1,500 5242 VEHICLE FUEL 0 0 0 0 0 1,500 1,500 BUDGET WORKSHEET REVIEWED BY COUNCIL 06/27/2024 Page: 12 6/28/2024 City of Imperial 12:27 pm Prior -------------------------------- Current Year ------------------------------ (6) (7) (8) Year Original Amended Actual Thru Estimated Month: 6/30/2024 Actual Budget Budget June Total JUN 19 REQ JUN 27 REC JULY 3 ADOPT Fund: 19 - IMPERIAL IT ENTERPRISE Expenditures Dept: 145 GIS DIVISION OF IT SERVICES 5250 PUBLICATION/DUES 0 0 0 0 0 5251 LICENSES 0 0 0 0 0 8,400 8,400 5253 SAS - SOFTWARE AS SVC 0 0 0 0 0 79,400 79,400 5260 TELEPHONE 0 0 0 0 0 900 900 5265 TRAINING/EDUCATION 0 0 0 0 0 4,000 4,000 5270 TRAVEL & MEETINGS 0 0 0 0 0 11,300 11,300 5301 OFFICE SUPPLIES 0 0 0 0 0 1,000 1,000 5310 SAFETY/EQUIPMENT/CLOTHING 0 0 0 0 0 1,600 1,600 5320 SMALL TOOLS 0 0 0 0 0 5,000 5,000 5330 SPECIAL DEPARTMENTAL SUPPLIES 0 0 0 0 0 8,300 8,300 5442 EQUIPMENT - OTHER 0 0 0 0 0 GIS DIVISION OF IT SERVICES 0 0 0 0 0 263,800 263,800 0 Dept: 146 CYBERSECURITY DIVISION OF IT 5101 SALARIES - FULL TIME 0 0 0 0 0 64,500 64,500 5111 RETIREMENT 0 0 0 0 0 5,000 5,000 5112 FICA 0 0 0 0 0 4,900 4,900 5115 HEALTH INSURANCE 0 0 0 0 0 10,800 10,800 5250 PUBLICATION/DUES 0 0 0 0 0 5251 LICENSES 0 0 0 0 0 46,600 46,600 5253 SAS - SOFTWARE AS SVC 0 0 0 0 0 80,600 80,600 5260 TELEPHONE 0 0 0 0 0 600 600 5265 TRAINING/EDUCATION 0 0 0 0 0 3,000 3,000 CYBERSECURITY DIVISION OF IT 0 0 0 0 0 216,000 216,000 0 Dept: 147 BROADBAND DIVISION OF IT 5210 CONTRACT SERVICE 0 0 0 0 0 20,000 20,000 5252 RENT OF EQUIPMENT / PROPERTY 0 0 0 0 0 4,500 4,500 5282 FIBER OPTIC 0 0 0 0 0 11,100 11,100 5330 SPECIAL DEPARTMENTAL SUPPLIES 0 0 0 0 0 5,000 5,000 BROADBAND DIVISION OF IT 0 0 0 0 0 40,600 40,600 0 Dept: 400 LIGHTING DISTRICT 5210 CONTRACT SERVICE 0 0 0 0 0 LIGHTING DISTRICT 0 0 0 0 0 0 0 0 Dept: 520 WASTEWATER OPERATIONS 5910 OPERATING TRANSFERS OUT 0 0 0 0 0 WASTEWATER OPERATIONS 0 0 0 0 0 0 0 0 Total Expenditures 0 0 1,040,300 872,118 1,040,300 1,503,600 1,503,600 0 BUDGET WORKSHEET REVIEWED BY COUNCIL 06/27/2024 Page: 13 6/28/2024 City of Imperial 12:27 pm Prior -------------------------------- Current Year ------------------------------ (6) (7) (8) Year Original Amended Actual Thru Estimated Month: 6/30/2024 Actual Budget Budget June Total JUN 19 REQ JUN 27 REC JULY 3 ADOPT Fund: 20 - LIBRARY ZIPBOOKS Expenditures Dept: 330 SOLID WASTE MGMT SANITATION 5216 RECYCLING/LITTER REDUCTION 0 0 0 0 0 5910 OPERATING TRANSFERS OUT 0 0 0 0 0 SOLID WASTE MGMT SANITATION 0 0 0 0 0 0 0 0 Dept: 410 LIBRARY SERVICES 5221 FEE REFUNDS 0 0 0 0 0 5444 LIBRARY BOOKS 21,969 0 0 11,942 0 LIBRARY SERVICES 21,969 0 0 11,942 0 0 0 0 Total Expenditures 21,969 0 0 11,942 0 0 0 0 Fund: 21 - WILDFLOWER#8-LANDSCAPE/LIGHTNG Expenditures Dept: 400 LIGHTING DISTRICT 5201 ADVERTISING (INCL LEGAL) 28 0 0 0 0 5210 CONTRACT SERVICE 2,193 0 0 1,697 0 5241 MAINTENANCE OF EQUIPMENT 0 0 0 0 0 12,500 12,500 5252 RENT OF EQUIPMENT / PROPERTY 0 0 0 0 0 6,000 6,000 5910 OPERATING TRANSFERS OUT 3,500 17,100 17,100 12,900 17,100 17,200 17,200 LIGHTING DISTRICT 5,721 17,100 17,100 14,597 17,100 35,700 35,700 0 Dept: 500 LANDSCAPE 5201 ADVERTISING (INCL LEGAL) 28 400 400 99 400 400 400 5210 CONTRACT SERVICE 2,216 3,200 3,200 1,744 3,200 3,200 3,200 5241 MAINTENANCE OF EQUIPMENT 12,314 3,500 3,500 893 3,500 3,500 3,500 5242 VEHICLE FUEL 429 0 0 640 0 3,000 3,000 5260 TELEPHONE 0 100 100 0 100 100 100 5320 SMALL TOOLS 0 500 500 549 500 3,000 3,000 5330 SPECIAL DEPARTMENTAL SUPPLIES 0 500 500 0 500 500 500 5430 IMPROVEMENTS OTHER THAN BLDGS 0 40,000 40,000 0 40,000 40,000 40,000 5910 OPERATING TRANSFERS OUT 13,624 0 0 0 0 LANDSCAPE 28,611 48,200 48,200 3,925 48,200 53,700 53,700 0 Total Expenditures 34,332 65,300 65,300 18,522 65,300 89,400 89,400 0 Fund: 22 - EQUIP/VEHICLE REPLACEMENT Expenditures Dept: 320 STREET MAINTENANCE 5210 CONTRACT SERVICE 0 0 0 0 0 5330 SPECIAL DEPARTMENTAL SUPPLIES 0 0 0 0 0 5430 IMPROVEMENTS OTHER THAN BLDGS 0 0 0 0 0 STREET MAINTENANCE 0 0 0 0 0 0 0 0 Dept: 346 VEHICLE REPLACEMENT BUDGET WORKSHEET REVIEWED BY COUNCIL 06/27/2024 Page: 14 6/28/2024 City of Imperial 12:27 pm Prior -------------------------------- Current Year ------------------------------ (6) (7) (8) Year Original Amended Actual Thru Estimated Month: 6/30/2024 Actual Budget Budget June Total JUN 19 REQ JUN 27 REC JULY 3 ADOPT Fund: 22 - EQUIP/VEHICLE REPLACEMENT Expenditures Dept: 346 VEHICLE REPLACEMENT 5910 OPERATING TRANSFERS OUT 0 0 0 0 0 950,000 950,000 VEHICLE REPLACEMENT 0 0 0 0 0 950,000 950,000 0 Dept: 610 VEHICLE/EQUIP REPLACEMENT 5440 EQUIPMENT - AUTOMOTIVE 0 0 0 0 0 VEHICLE/EQUIP REPLACEMENT 0 0 0 0 0 0 0 0 Total Expenditures 0 0 0 0 0 950,000 950,000 0 Fund: 23 - PASEO DEL SOL-LANDSCAPE/LIGHT Expenditures Dept: 000 5201 ADVERTISING (INCL LEGAL) 0 0 0 0 0 Dept: 000 0 0 0 0 0 0 0 0 Dept: 400 LIGHTING DISTRICT 5201 ADVERTISING (INCL LEGAL) 28 0 0 0 0 5210 CONTRACT SERVICE 2,193 0 0 1,697 0 5241 MAINTENANCE OF EQUIPMENT 0 0 0 0 0 5910 OPERATING TRANSFERS OUT 3,500 17,100 17,100 52,200 17,100 69,600 69,600 LIGHTING DISTRICT 5,721 17,100 17,100 53,897 17,100 69,600 69,600 0 Dept: 420 PARKS & RECREATION 5320 SMALL TOOLS 0 0 0 0 0 PARKS & RECREATION 0 0 0 0 0 0 0 0 Dept: 500 LANDSCAPE 5201 ADVERTISING (INCL LEGAL) 28 400 400 99 400 400 400 5210 CONTRACT SERVICE 2,216 3,200 3,200 1,744 3,200 3,200 3,200 5241 MAINTENANCE OF EQUIPMENT 9,736 17,000 17,000 0 17,000 17,000 17,000 5242 VEHICLE FUEL 1,715 1,500 1,500 2,560 1,500 4,000 4,000 5252 RENT OF EQUIPMENT / PROPERTY 0 5,000 5,000 0 5,000 2,500 2,500 5260 TELEPHONE 0 600 600 0 600 5305 POSTAGE/FREIGHT 0 1,500 1,500 0 1,500 5320 SMALL TOOLS 0 0 0 0 0 5330 SPECIAL DEPARTMENTAL SUPPLIES 0 500 500 0 500 500 500 5430 IMPROVEMENTS OTHER THAN BLDGS 0 0 0 0 0 5442 EQUIPMENT - OTHER 0 0 0 0 0 5910 OPERATING TRANSFERS OUT 66,078 66,100 66,100 0 66,100 66,100 66,100 LANDSCAPE 79,773 95,800 95,800 4,403 95,800 93,700 93,700 0 Dept: 510 WATER OPERATIONS 5241 MAINTENANCE OF EQUIPMENT -9,736 0 0 0 0 WATER OPERATIONS -9,736 0 0 0 0 0 0 0 BUDGET WORKSHEET REVIEWED BY COUNCIL 06/27/2024 Page: 15 6/28/2024 City of Imperial 12:27 pm Prior -------------------------------- Current Year ------------------------------ (6) (7) (8) Year Original Amended Actual Thru Estimated Month: 6/30/2024 Actual Budget Budget June Total JUN 19 REQ JUN 27 REC JULY 3 ADOPT Fund: 23 - PASEO DEL SOL-LANDSCAPE/LIGHT Total Expenditures 75,758 112,900 112,900 58,300 112,900 163,300 163,300 0 Fund: 24 - JOSHUA TREE STREET IMPROVEMENT Expenditures Dept: 000 5210 CONTRACT SERVICE 0 0 0 0 0 Dept: 000 0 0 0 0 0 0 0 0 Dept: 320 STREET MAINTENANCE 5430 IMPROVEMENTS OTHER THAN BLDGS 0 0 0 0 0 STREET MAINTENANCE 0 0 0 0 0 0 0 0 Total Expenditures 0 0 0 0 0 0 0 0 Fund: 25 - DONATIONS - LIBRARY Expenditures Dept: 410 LIBRARY SERVICES 5330 SPECIAL DEPARTMENTAL SUPPLIES 0 0 0 0 0 5444 LIBRARY BOOKS 0 0 0 0 0 5910 OPERATING TRANSFERS OUT 0 0 0 0 0 LIBRARY SERVICES 0 0 0 0 0 0 0 0 Total Expenditures 0 0 0 0 0 0 0 0 Fund: 26 - SB 1383 Expenditures Dept: 320 STREET MAINTENANCE 5330 SPECIAL DEPARTMENTAL SUPPLIES 0 0 0 0 0 5430 IMPROVEMENTS OTHER THAN BLDGS 0 0 0 0 0 5910 OPERATING TRANSFERS OUT 0 0 0 0 0 20,000 20,000 STREET MAINTENANCE 0 0 0 0 0 20,000 20,000 0 Dept: 350 COMMUNITY DEVELOPMENT 5330 SPECIAL DEPARTMENTAL SUPPLIES 5,119 0 0 31,243 0 5910 OPERATING TRANSFERS OUT 0 0 0 13,910 0 COMMUNITY DEVELOPMENT 5,119 0 0 45,153 0 0 0 0 Total Expenditures 5,119 0 0 45,153 0 20,000 20,000 0 Fund: 27 - RISK MANAGEMENT FUND Expenditures Dept: 120 CITY ATTORNEY 5210 CONTRACT SERVICE 0 0 0 0 0 CITY ATTORNEY 0 0 0 0 0 0 0 0 Dept: 152 RISK MANAGEMENT 5910 OPERATING TRANSFERS OUT 0 0 0 0 0 250,000 250,000 RISK MANAGEMENT 0 0 0 0 0 250,000 250,000 0 BUDGET WORKSHEET REVIEWED BY COUNCIL 06/27/2024 Page: 16 6/28/2024 City of Imperial 12:27 pm Prior -------------------------------- Current Year ------------------------------ (6) (7) (8) Year Original Amended Actual Thru Estimated Month: 6/30/2024 Actual Budget Budget June Total JUN 19 REQ JUN 27 REC JULY 3 ADOPT Fund: 27 - RISK MANAGEMENT FUND Expenditures Dept: 320 STREET MAINTENANCE 5330 SPECIAL DEPARTMENTAL SUPPLIES 0 0 0 0 0 5430 IMPROVEMENTS OTHER THAN BLDGS 0 0 0 0 0 5910 OPERATING TRANSFERS OUT 0 0 0 0 0 STREET MAINTENANCE 0 0 0 0 0 0 0 0 Total Expenditures 0 0 0 0 0 250,000 250,000 0 Fund: 28 - ATEN & HWY 86 Expenditures Dept: 320 STREET MAINTENANCE 5330 SPECIAL DEPARTMENTAL SUPPLIES 0 0 0 0 0 5430 IMPROVEMENTS OTHER THAN BLDGS 0 0 0 0 0 5910 OPERATING TRANSFERS OUT 0 0 0 0 0 STREET MAINTENANCE 0 0 0 0 0 0 0 0 Total Expenditures 0 0 0 0 0 0 0 0 Fund: 30 - COPS GRANT 2021 Expenditures Dept: 210 POLICE MANAGEMENT SERVICES 5101 SALARIES - FULL TIME 0 0 0 0 0 5103 OVERTIME 0 0 0 0 0 5104 COURT/TRAVEL/STANDBY 0 0 0 0 0 5105 CERTIFICATE PAY 0 0 0 0 0 5107 SHIFT DIFFERENTIAL 0 0 0 0 0 5108 SPECIALTY PAY 0 0 0 0 0 5110 UNIFORM ALLOWANCE 0 0 0 0 0 5111 RETIREMENT 0 0 0 0 0 5112 FICA 0 0 0 0 0 5114 UNEMPLOYMENT INS. 0 0 0 0 0 5115 HEALTH INSURANCE 0 0 0 0 0 5210 CONTRACT SERVICE 0 0 0 0 0 5330 SPECIAL DEPARTMENTAL SUPPLIES 0 0 0 44,688 0 5442 EQUIPMENT - OTHER 0 0 0 0 0 5910 OPERATING TRANSFERS OUT 0 500 18,400 300 18,400 500 500 POLICE MANAGEMENT SERVICES 0 500 18,400 44,988 18,400 500 500 0 Dept: 211 POLICE FIELD SERVICES 5102 SALARIES - PART TIME 0 0 0 0 0 5112 FICA 0 0 0 0 0 5113 WORKER'S COMP 0 0 0 0 0 BUDGET WORKSHEET REVIEWED BY COUNCIL 06/27/2024 Page: 17 6/28/2024 City of Imperial 12:27 pm Prior -------------------------------- Current Year ------------------------------ (6) (7) (8) Year Original Amended Actual Thru Estimated Month: 6/30/2024 Actual Budget Budget June Total JUN 19 REQ JUN 27 REC JULY 3 ADOPT Fund: 30 - COPS GRANT 2021 Expenditures Dept: 211 POLICE FIELD SERVICES 5114 UNEMPLOYMENT INS. 0 0 0 0 0 POLICE FIELD SERVICES 0 0 0 0 0 0 0 0 Dept: 213 COMMUNICATIONS 5101 SALARIES - FULL TIME 0 0 0 0 0 5310 SAFETY/EQUIPMENT/CLOTHING 0 0 0 0 0 5330 SPECIAL DEPARTMENTAL SUPPLIES 0 0 0 0 0 COMMUNICATIONS 0 0 0 0 0 0 0 0 Total Expenditures 0 500 18,400 44,988 18,400 500 500 0 Fund: 31 - COPS 2017 Expenditures Dept: 210 POLICE MANAGEMENT SERVICES 5210 CONTRACT SERVICE 0 0 0 0 0 5241 MAINTENANCE OF EQUIPMENT 0 0 0 0 0 5262 TESTING SERVICES 0 0 0 0 0 5265 TRAINING/EDUCATION 0 0 0 0 0 5270 TRAVEL & MEETINGS 0 0 0 0 0 5301 OFFICE SUPPLIES 0 0 0 0 0 5310 SAFETY/EQUIPMENT/CLOTHING 1,374 0 0 0 0 5321 ARMORY/SUPPLIES 0 0 0 0 0 5330 SPECIAL DEPARTMENTAL SUPPLIES 0 0 0 0 0 5442 EQUIPMENT - OTHER 0 0 0 0 0 5910 OPERATING TRANSFERS OUT 59,235 0 0 0 0 POLICE MANAGEMENT SERVICES 60,609 0 0 0 0 0 0 0 Total Expenditures 60,609 0 0 0 0 0 0 0 Fund: 32 - SOLID WASTE SANITATION FUND Expenditures Dept: 000 5430 IMPROVEMENTS OTHER THAN BLDGS 0 0 0 0 0 Dept: 000 0 0 0 0 0 0 0 0 Dept: 320 STREET MAINTENANCE 5330 SPECIAL DEPARTMENTAL SUPPLIES 0 0 0 0 0 5910 OPERATING TRANSFERS OUT 0 0 0 0 0 STREET MAINTENANCE 0 0 0 0 0 0 0 0 Dept: 330 SOLID WASTE MGMT SANITATION 5210 CONTRACT SERVICE 0 0 1,900,000 1,830,753 1,900,000 1,900,000 1,900,000 5216 RECYCLING/LITTER REDUCTION 0 0 300 0 300 300 300 5217 RECYCLING TASK FORCE 0 0 70,000 72,077 70,000 70,000 70,000 BUDGET WORKSHEET REVIEWED BY COUNCIL 06/27/2024 Page: 18 6/28/2024 City of Imperial 12:27 pm Prior -------------------------------- Current Year ------------------------------ (6) (7) (8) Year Original Amended Actual Thru Estimated Month: 6/30/2024 Actual Budget Budget June Total JUN 19 REQ JUN 27 REC JULY 3 ADOPT Fund: 32 - SOLID WASTE SANITATION FUND Expenditures Dept: 330 SOLID WASTE MGMT SANITATION 5301 OFFICE SUPPLIES 0 0 900 997 900 900 900 SOLID WASTE MGMT SANITATION 0 0 1,971,200 1,903,827 1,971,200 1,971,200 1,971,200 0 Total Expenditures 0 0 1,971,200 1,903,827 1,971,200 1,971,200 1,971,200 0 Fund: 34 - EAGER PARK IMPROVEMENTS Expenditures Dept: 420 PARKS & RECREATION 5210 CONTRACT SERVICE 0 0 0 0 0 5330 SPECIAL DEPARTMENTAL SUPPLIES 29,258 0 0 0 0 5442 EQUIPMENT - OTHER 0 0 0 0 0 5910 OPERATING TRANSFERS OUT 0 0 0 0 0 PARKS & RECREATION 29,258 0 0 0 0 0 0 0 Total Expenditures 29,258 0 0 0 0 0 0 0 Fund: 35 - SKY RANCH DISTRICT Expenditures Dept: 420 PARKS & RECREATION 0000 0 0 0 0 0 5101 SALARIES - FULL TIME 0 0 0 0 0 5103 OVERTIME 0 0 0 0 0 5111 RETIREMENT 0 0 0 0 0 5112 FICA 0 0 0 0 0 5115 HEALTH INSURANCE 0 0 0 0 0 5240 M & O IMPROVEMENTS 2,700 0 0 675 0 5241 MAINTENANCE OF EQUIPMENT 0 0 0 0 0 5242 VEHICLE FUEL 0 0 0 0 0 5302 CUSTODIAL SUPPLIES 0 0 0 945 0 5320 SMALL TOOLS 0 0 0 0 0 5330 SPECIAL DEPARTMENTAL SUPPLIES 878 0 0 0 0 5430 IMPROVEMENTS OTHER THAN BLDGS 0 0 0 0 0 5442 EQUIPMENT - OTHER 0 0 0 0 0 PARKS & RECREATION 3,578 0 0 1,620 0 0 0 0 Dept: 500 LANDSCAPE 5101 SALARIES - FULL TIME 0 0 0 0 0 5103 OVERTIME 0 0 0 0 0 5111 RETIREMENT 0 0 0 0 0 5112 FICA 0 0 0 0 0 5114 UNEMPLOYMENT INS. 0 0 0 0 0 BUDGET WORKSHEET REVIEWED BY COUNCIL 06/27/2024 Page: 19 6/28/2024 City of Imperial 12:27 pm Prior -------------------------------- Current Year ------------------------------ (6) (7) (8) Year Original Amended Actual Thru Estimated Month: 6/30/2024 Actual Budget Budget June Total JUN 19 REQ JUN 27 REC JULY 3 ADOPT Fund: 35 - SKY RANCH DISTRICT Expenditures Dept: 500 LANDSCAPE 5115 HEALTH INSURANCE 0 0 0 0 0 5201 ADVERTISING (INCL LEGAL) 28 1,600 1,600 99 1,600 5,000 5,000 5210 CONTRACT SERVICE 5,829 3,200 3,200 4,427 3,200 6,000 6,000 5240 M & O IMPROVEMENTS 0 0 0 2,175 0 3,200 3,200 5241 MAINTENANCE OF EQUIPMENT 173,389 12,000 12,000 13,237 12,000 52,500 52,500 5242 VEHICLE FUEL 4,288 3,000 3,000 6,575 3,000 8,000 8,000 5252 RENT OF EQUIPMENT / PROPERTY 0 7,300 7,300 302 7,300 3,500 3,500 5260 TELEPHONE 0 0 0 0 0 5270 TRAVEL & MEETINGS 0 0 0 0 0 5302 CUSTODIAL SUPPLIES 0 0 0 1,695 0 5,000 5,000 5310 SAFETY/EQUIPMENT/CLOTHING 0 1,800 1,800 64 1,800 1,800 1,800 5320 SMALL TOOLS 0 0 0 559 0 1,000 1,000 5330 SPECIAL DEPARTMENTAL SUPPLIES 0 500 500 0 500 500 500 5350 WATER PURCHASES 0 0 0 0 0 5420 BUILDINGS 0 0 0 0 0 5430 IMPROVEMENTS OTHER THAN BLDGS 0 0 0 0 0 5442 EQUIPMENT - OTHER 0 0 0 0 0 5910 OPERATING TRANSFERS OUT 99,243 99,200 99,200 74,400 99,200 99,300 99,300 LANDSCAPE 282,777 128,600 128,600 103,533 128,600 185,800 185,800 0 Dept: 520 WASTEWATER OPERATIONS 5241 MAINTENANCE OF EQUIPMENT 0 0 0 0 0 WASTEWATER OPERATIONS 0 0 0 0 0 0 0 0 Total Expenditures 286,355 128,600 128,600 105,153 128,600 185,800 185,800 0 Fund: 39 - LIBRARY LITERACY STATE Expenditures Dept: 410 LIBRARY SERVICES 5102 SALARIES - PART TIME 0 0 0 0 0 5111 RETIREMENT 0 0 0 0 0 5112 FICA 0 0 0 0 0 5114 UNEMPLOYMENT INS. 0 0 0 0 0 5210 CONTRACT SERVICE 0 0 0 0 0 5250 PUBLICATION/DUES 0 0 0 0 0 5265 TRAINING/EDUCATION 0 0 0 0 0 5270 TRAVEL & MEETINGS 0 0 0 0 0 5330 SPECIAL DEPARTMENTAL SUPPLIES 2,646 0 0 1,349 0 5442 EQUIPMENT - OTHER 0 0 0 0 0 BUDGET WORKSHEET REVIEWED BY COUNCIL 06/27/2024 Page: 20 6/28/2024 City of Imperial 12:27 pm Prior -------------------------------- Current Year ------------------------------ (6) (7) (8) Year Original Amended Actual Thru Estimated Month: 6/30/2024 Actual Budget Budget June Total JUN 19 REQ JUN 27 REC JULY 3 ADOPT Fund: 39 - LIBRARY LITERACY STATE Expenditures Dept: 410 LIBRARY SERVICES 5910 OPERATING TRANSFERS OUT 42,201 42,200 42,200 31,800 42,200 42,200 42,200 LIBRARY SERVICES 44,847 42,200 42,200 33,149 42,200 42,200 42,200 0 Dept: 500 LANDSCAPE 5910 OPERATING TRANSFERS OUT 0 0 0 0 0 LANDSCAPE 0 0 0 0 0 0 0 0 Total Expenditures 44,847 42,200 42,200 33,149 42,200 42,200 42,200 0 Fund: 47 - COMMUNITY SERVICES GRANTS Expenditures Dept: 410 LIBRARY SERVICES 5102 SALARIES - PART TIME 0 0 0 0 0 5112 FICA 0 0 0 0 0 5114 UNEMPLOYMENT INS. 0 0 0 0 0 5330 SPECIAL DEPARTMENTAL SUPPLIES 154 0 0 3,727 0 5444 LIBRARY BOOKS 0 0 0 0 0 5910 OPERATING TRANSFERS OUT 0 0 0 0 0 LIBRARY SERVICES 154 0 0 3,727 0 0 0 0 Dept: 421 RECREATION & AQUATICS PROGRAM 5102 SALARIES - PART TIME 0 0 0 0 0 5112 FICA 0 0 0 0 0 5265 TRAINING/EDUCATION 0 0 0 0 0 5910 OPERATING TRANSFERS OUT 0 0 0 0 0 RECREATION & AQUATICS PROGRAM 0 0 0 0 0 0 0 0 Total Expenditures 154 0 0 3,727 0 0 0 0 Grand Total: -4,573,827 -4,080,400 -7,274,800 -5,676,837 -7,274,800 -8,105,100 -8,105,100 0 BUDGET WORKSHEET REVIEWED BY COUNCIL 06/27/2024 Page: 1 6/28/2024 City of Imperial 12:29 pm Prior -------------------------------- Current Year ------------------------------ (6) (7) (8) Year Original Amended Actual Thru Estimated Month: 6/30/2024 Actual Budget Budget June Total JUN 19 REQ JUN 27 REC JULY 3 ADOPT Fund: 50 - WATER Expenditures Dept: 000 5221 FEE REFUNDS 234 0 0 0 0 5331 CONTRACTOR METERS, DIALS, ETC 0 0 0 0 0 Dept: 000 234 0 0 0 0 0 0 0 Dept: 140 ADMIN/FINANCIAL SERVICES 5101 SALARIES - FULL TIME 0 0 0 0 0 5103 OVERTIME 0 0 0 0 0 5111 RETIREMENT 0 0 0 0 0 5112 FICA 0 0 0 0 0 5113 WORKER'S COMP 0 0 0 0 0 5114 UNEMPLOYMENT INS. 0 0 0 0 0 5115 HEALTH INSURANCE 0 0 0 0 0 5210 CONTRACT SERVICE 0 0 0 0 0 ADMIN/FINANCIAL SERVICES 0 0 0 0 0 0 0 0 Dept: 510 WATER OPERATIONS 5101 SALARIES - FULL TIME 873,342 601,700 601,700 636,088 601,700 663,200 663,200 5102 SALARIES - PART TIME 0 2,100 2,100 0 2,100 5103 OVERTIME 27,044 33,000 33,000 28,881 33,000 33,000 33,000 5104 COURT/TRAVEL/STANDBY 22,342 25,200 25,200 26,230 25,200 25,200 25,200 5105 CERTIFICATE PAY 13,675 7,800 7,800 13,125 7,800 14,000 14,000 5106 EDUCATIONAL INCENTIVE 0 23,000 23,000 0 23,000 5,000 5,000 5108 SPECIALTY PAY 463 1,500 1,500 2,779 1,500 2,500 2,500 5110 UNIFORM ALLOWANCE 13,954 4,800 4,800 13,490 4,800 14,000 14,000 5111 RETIREMENT 67,178 49,200 49,200 74,037 49,200 54,900 54,900 5112 FICA 68,962 47,600 47,600 75,455 47,600 51,300 51,300 5113 WORKER'S COMP 55,331 11,600 11,600 0 11,600 28,200 28,200 5114 UNEMPLOYMENT INS. 2,427 6,000 6,000 2,494 6,000 6,400 6,400 5115 HEALTH INSURANCE 98,437 72,000 72,000 99,043 72,000 86,400 86,400 5116 HEALTH INS IN LIEU PMTS 0 0 0 0 0 4,800 4,800 5119 COMPENSATED ABSENCES 0 0 0 0 0 5120 VEHICLE ALLOWANCE 0 0 0 0 0 5123 WELLNESS PROGRAM 466 700 700 820 700 600 600 5124 EDUCATION INCENTIVE 425 13,200 13,200 854 13,200 1,000 1,000 5201 ADVERTISING (INCL LEGAL) 2,442 5,000 5,000 4,788 5,000 5,000 5,000 5210 CONTRACT SERVICE 28,991 391,800 391,800 48,584 391,800 256,500 256,500 5211 PROGRAMS (BF, RDA, ETC) 0 5,000 5,000 0 5,000 5,000 5,000 5221 FEE REFUNDS 0 0 0 0 0 BUDGET WORKSHEET REVIEWED BY COUNCIL 06/27/2024 Page: 2 6/28/2024 City of Imperial 12:29 pm Prior -------------------------------- Current Year ------------------------------ (6) (7) (8) Year Original Amended Actual Thru Estimated Month: 6/30/2024 Actual Budget Budget June Total JUN 19 REQ JUN 27 REC JULY 3 ADOPT Fund: 50 - WATER Expenditures Dept: 510 WATER OPERATIONS 5230 GENERAL LIABILITY INSURANCE 174,279 0 0 0 0 291,700 291,700 5240 M & O IMPROVEMENTS 540 61,500 61,500 663 61,500 29,000 29,000 5241 MAINTENANCE OF EQUIPMENT 248,218 990,000 990,000 237,497 990,000 277,500 277,500 5242 VEHICLE FUEL 38,612 69,400 69,400 38,342 69,400 50,000 50,000 5243 VEHICLE LEASES 0 0 0 0 0 32,000 5250 PUBLICATION/DUES 48,819 120,000 120,000 43,127 120,000 50,000 50,000 5252 RENT OF EQUIPMENT / PROPERTY 0 7,800 7,800 0 7,800 7,800 7,800 5260 TELEPHONE 16,576 22,000 22,000 10,733 22,000 18,000 18,000 5262 TESTING SERVICES 52,077 228,000 228,000 60,981 228,000 100,000 100,000 5263 CHEMICALS 320,455 569,000 569,000 318,223 569,000 350,000 350,000 5264 FILTER MEDIA GAC 96,508 600,000 600,000 96,508 600,000 400,000 400,000 5265 TRAINING/EDUCATION 884 10,000 10,000 693 10,000 10,000 10,000 5270 TRAVEL & MEETINGS 1,967 10,500 10,500 6,455 10,500 10,500 10,500 5280 UTILITIES - ELECTRIC 270,358 385,000 385,000 287,028 385,000 350,000 350,000 5301 OFFICE SUPPLIES 5,354 11,000 11,000 5,309 11,000 11,000 11,000 5302 CUSTODIAL SUPPLIES 0 1,100 1,100 482 1,100 1,500 1,500 5303 BANK CHARGES 44,795 30,000 30,000 83,467 30,000 25,000 25,000 5305 POSTAGE/FREIGHT 10,213 13,800 13,800 5,781 13,800 10,000 10,000 5310 SAFETY/EQUIPMENT/CLOTHING 6,875 14,900 14,900 8,682 14,900 12,000 12,000 5320 SMALL TOOLS 2,349 26,000 26,000 15,776 26,000 7,500 7,500 5330 SPECIAL DEPARTMENTAL SUPPLIES 7,281 165,000 165,000 27,004 165,000 7,500 7,500 5331 CONTRACTOR METERS, DIALS, ETC 0 0 0 0 0 5350 WATER PURCHASES 92,450 125,400 125,400 59,400 125,400 110,000 110,000 5420 BUILDINGS 0 264,000 264,000 0 264,000 5430 IMPROVEMENTS OTHER THAN BLDGS 0 269,500 269,500 18,927 269,500 50,000 50,000 5440 EQUIPMENT - AUTOMOTIVE 0 0 0 0 0 5442 EQUIPMENT - OTHER 11,196 2,447,800 2,447,800 352,892 2,447,800 1,400,000 1,400,000 5490 DEPRECIATION 1,271,157 0 0 0 0 5510 AMORTIZATION-COI 0 0 0 0 0 5520 DEBT SERVICE - PRINCIPAL 424,260 1,382,500 1,382,500 1,059,593 1,382,500 1,382,500 1,382,500 5521 TRUSTEE FEES -123,403 5,000 5,000 5,000 5,000 5,000 5,000 5522 COMMITMENT FEES 0 0 0 0 0 5523 DEBT SERVICE - INTERST 0 0 0 0 0 5530 DEPRECIATION 0 0 0 0 0 5910 OPERATING TRANSFERS OUT 132,221 976,900 976,900 806,561 976,900 1,200,000 1,200,000 5990 CONTINGENCY APPROPRIATION 0 0 0 0 0 BUDGET WORKSHEET REVIEWED BY COUNCIL 06/27/2024 Page: 3 6/28/2024 City of Imperial 12:29 pm Prior -------------------------------- Current Year ------------------------------ (6) (7) (8) Year Original Amended Actual Thru Estimated Month: 6/30/2024 Actual Budget Budget June Total JUN 19 REQ JUN 27 REC JULY 3 ADOPT Fund: 50 - WATER Expenditures Dept: 510 WATER OPERATIONS 6010 INFRASTRUCTURE IMPROVEMENTS -18,266 0 0 0 0 WATER OPERATIONS 4,411,254 10,107,300 10,107,300 4,575,792 10,107,300 7,423,500 7,455,500 0 Dept: 515 WATER CONSERVATION 5101 SALARIES - FULL TIME 10,705 19,700 19,700 0 19,700 5102 SALARIES - PART TIME 0 0 0 0 0 5103 OVERTIME 0 0 0 0 0 5105 CERTIFICATE PAY 0 0 0 0 0 5106 EDUCATIONAL INCENTIVE 0 600 600 0 600 5108 SPECIALTY PAY 0 300 300 0 300 5111 RETIREMENT 819 1,600 1,600 697 1,600 5112 FICA 800 1,600 1,600 682 1,600 5113 WORKER'S COMP 0 0 0 0 0 5114 UNEMPLOYMENT INS. 30 0 0 31 0 5115 HEALTH INSURANCE 1,133 1,700 1,700 937 1,700 5123 WELLNESS PROGRAM 0 100 100 0 100 5124 EDUCATION INCENTIVE 0 0 0 0 0 5201 ADVERTISING (INCL LEGAL) 0 600 600 0 600 5210 CONTRACT SERVICE 0 9,500 9,500 0 9,500 5241 MAINTENANCE OF EQUIPMENT 0 900 900 0 900 5242 VEHICLE FUEL 0 1,200 1,200 1,075 1,200 5250 PUBLICATION/DUES 0 300 300 0 300 5260 TELEPHONE 0 0 0 0 0 5265 TRAINING/EDUCATION 0 1,000 1,000 0 1,000 5270 TRAVEL & MEETINGS 0 2,000 2,000 0 2,000 5301 OFFICE SUPPLIES 104 1,000 1,000 104 1,000 5305 POSTAGE/FREIGHT 635 1,300 1,300 0 1,300 5310 SAFETY/EQUIPMENT/CLOTHING 0 600 600 80 600 5330 SPECIAL DEPARTMENTAL SUPPLIES 228 7,700 7,700 7,386 7,700 5910 OPERATING TRANSFERS OUT 0 0 0 0 0 518,900 518,900 5990 CONTINGENCY APPROPRIATION 0 0 0 0 0 WATER CONSERVATION 14,454 51,700 51,700 10,992 51,700 518,900 518,900 0 Dept: 518 BACKFLOW PREVENTION 5442 EQUIPMENT - OTHER 0 0 0 0 0 BACKFLOW PREVENTION 0 0 0 0 0 0 0 0 Dept: 530 INFRASTRUCTURE IMPR 5442 EQUIPMENT - OTHER 0 0 0 0 0 6010 INFRASTRUCTURE IMPROVEMENTS 0 0 0 0 0 BUDGET WORKSHEET REVIEWED BY COUNCIL 06/27/2024 Page: 4 6/28/2024 City of Imperial 12:29 pm Prior -------------------------------- Current Year ------------------------------ (6) (7) (8) Year Original Amended Actual Thru Estimated Month: 6/30/2024 Actual Budget Budget June Total JUN 19 REQ JUN 27 REC JULY 3 ADOPT Fund: 50 - WATER Expenditures INFRASTRUCTURE IMPR 0 0 0 0 0 0 0 0 Dept: 555 COLLECTIONS & DISTRIBUTION 5101 SALARIES - FULL TIME 136,438 97,100 97,100 51,211 97,100 99,100 99,100 5103 OVERTIME 0 3,300 3,300 0 3,300 5104 COURT/TRAVEL/STANDBY 0 0 0 0 0 5105 CERTIFICATE PAY 0 1,600 1,600 0 1,600 350 400 5106 EDUCATIONAL INCENTIVE 0 1,700 1,700 0 1,700 5110 UNIFORM ALLOWANCE 0 3,400 3,400 0 3,400 5111 RETIREMENT 10,087 7,500 7,500 4,472 7,500 7,550 7,550 5112 FICA 10,113 7,600 7,600 4,948 7,600 7,650 7,650 5113 WORKER'S COMP 0 1,900 1,900 0 1,900 6,300 6,300 5114 UNEMPLOYMENT INS. 584 900 900 184 900 5115 HEALTH INSURANCE 21,507 13,200 13,200 7,124 13,200 16,200 16,200 5116 HEALTH INS IN LIEU PMTS 0 0 0 0 0 4,800 4,800 5123 WELLNESS PROGRAM 0 200 200 0 200 300 300 5124 EDUCATION INCENTIVE 0 2,200 2,200 0 2,200 5201 ADVERTISING (INCL LEGAL) 0 0 0 0 0 5210 CONTRACT SERVICE 10,948 24,000 24,000 0 24,000 5241 MAINTENANCE OF EQUIPMENT 880,706 2,590,000 2,590,000 110,647 2,590,000 2,600,000 2,600,000 5242 VEHICLE FUEL 5,231 6,000 6,000 5,628 6,000 6,000 6,000 5250 PUBLICATION/DUES 135 100 100 0 100 100 100 5265 TRAINING/EDUCATION 745 2,500 2,500 50 2,500 3,000 3,000 5270 TRAVEL & MEETINGS 897 2,600 2,600 0 2,600 3,000 3,000 5310 SAFETY/EQUIPMENT/CLOTHING 710 3,900 3,900 526 3,900 3,900 3,900 5320 SMALL TOOLS 810 21,400 21,400 3,693 21,400 12,000 12,000 5330 SPECIAL DEPARTMENTAL SUPPLIES 62,446 212,500 212,500 240,108 212,500 98,000 98,000 COLLECTIONS & DISTRIBUTION 1,141,357 3,003,600 3,003,600 428,591 3,003,600 2,868,250 2,868,300 0 Dept: 810 NANCE ROAD WATERLINE PROJECT 5430 IMPROVEMENTS OTHER THAN BLDGS 0 0 0 0 0 NANCE ROAD WATERLINE PROJECT 0 0 0 0 0 0 0 0 Total Expenditures 5,567,299 13,162,600 13,162,600 5,015,375 13,162,600 10,810,650 10,842,700 0 Fund: 51 - WATER CAPACITY Expenditures Dept: 510 WATER OPERATIONS 5201 ADVERTISING (INCL LEGAL) 0 0 0 0 0 5210 CONTRACT SERVICE 0 90,000 90,000 0 90,000 90,000 90,000 5430 IMPROVEMENTS OTHER THAN BLDGS 0 0 0 0 0 BUDGET WORKSHEET REVIEWED BY COUNCIL 06/27/2024 Page: 5 6/28/2024 City of Imperial 12:29 pm Prior -------------------------------- Current Year ------------------------------ (6) (7) (8) Year Original Amended Actual Thru Estimated Month: 6/30/2024 Actual Budget Budget June Total JUN 19 REQ JUN 27 REC JULY 3 ADOPT Fund: 51 - WATER CAPACITY Expenditures Dept: 510 WATER OPERATIONS 5910 OPERATING TRANSFERS OUT 0 0 0 0 0 WATER OPERATIONS 0 90,000 90,000 0 90,000 90,000 90,000 0 Total Expenditures 0 90,000 90,000 0 90,000 90,000 90,000 0 Grand Total: -5,567,299 -13,252,600 -13,252,600 -5,015,375 -13,252,600 -10,900,650 -10,932,700 0 BUDGET WORKSHEET REVIEWED BY COUNCIL 06/27/2024 Page: 1 6/28/2024 City of Imperial 12:31 pm Prior -------------------------------- Current Year ------------------------------ (6) (7) (8) Year Original Amended Actual Thru Estimated Month: 6/30/2024 Actual Budget Budget June Total JUN 19 REQ JUN 27 REC JULY 3 ADOPT Fund: 55 - WASTEWATER Expenditures Dept: 000 5490 DEPRECIATION 0 0 0 0 0 5910 OPERATING TRANSFERS OUT 0 0 0 0 0 Dept: 000 0 0 0 0 0 0 0 0 Dept: 140 ADMIN/FINANCIAL SERVICES 5101 SALARIES - FULL TIME 0 0 0 0 0 5103 OVERTIME 0 0 0 0 0 5111 RETIREMENT 0 0 0 0 0 5112 FICA 0 0 0 0 0 5113 WORKER'S COMP 0 0 0 0 0 5114 UNEMPLOYMENT INS. 0 0 0 0 0 5115 HEALTH INSURANCE 0 0 0 0 0 5210 CONTRACT SERVICE 0 0 0 0 0 ADMIN/FINANCIAL SERVICES 0 0 0 0 0 0 0 0 Dept: 520 WASTEWATER OPERATIONS 5101 SALARIES - FULL TIME 795,825 472,500 472,500 556,824 472,500 392,800 392,800 5102 SALARIES - PART TIME 0 2,100 2,100 0 2,100 5103 OVERTIME 13,179 33,000 33,000 19,044 33,000 30,000 30,000 5104 COURT/TRAVEL/STANDBY 16,131 25,200 25,200 17,869 25,200 27,000 27,000 5105 CERTIFICATE PAY 2,300 5,900 5,900 2,250 5,900 5,200 5,200 5106 EDUCATIONAL INCENTIVE 0 19,000 19,000 0 19,000 5108 SPECIALTY PAY 171 1,500 1,500 1,571 1,500 2,000 2,000 5110 UNIFORM ALLOWANCE 10,424 4,800 4,800 11,141 4,800 10,500 10,500 5111 RETIREMENT 59,952 38,500 38,500 59,199 38,500 30,000 30,000 5112 FICA 60,379 37,300 37,300 59,868 37,300 30,400 30,400 5113 WORKER'S COMP 42,312 9,100 9,100 0 9,100 15,700 15,700 5114 UNEMPLOYMENT INS. 2,155 4,500 4,500 2,062 4,500 4,800 4,800 5115 HEALTH INSURANCE 77,948 51,600 51,600 68,527 51,600 32,400 32,400 5116 HEALTH INS IN LIEU PMTS 0 0 0 0 0 9,600 9,600 5119 COMPENSATED ABSENCES 0 0 0 0 0 5120 VEHICLE ALLOWANCE 0 0 0 0 0 5123 WELLNESS PROGRAM 480 600 600 490 600 600 600 5124 EDUCATION INCENTIVE 1,950 11,000 11,000 4,122 11,000 11,000 11,000 5201 ADVERTISING (INCL LEGAL) 0 1,000 1,000 0 1,000 5210 CONTRACT SERVICE 50,678 350,500 350,500 60,699 350,500 50,000 50,000 5211 PROGRAMS (BF, RDA, ETC) 0 1,000 1,000 0 1,000 1,000 1,000 5230 GENERAL LIABILITY INSURANCE 174,279 0 0 0 0 288,500 288,500 BUDGET WORKSHEET REVIEWED BY COUNCIL 06/27/2024 Page: 2 6/28/2024 City of Imperial 12:31 pm Prior -------------------------------- Current Year ------------------------------ (6) (7) (8) Year Original Amended Actual Thru Estimated Month: 6/30/2024 Actual Budget Budget June Total JUN 19 REQ JUN 27 REC JULY 3 ADOPT Fund: 55 - WASTEWATER Expenditures Dept: 520 WASTEWATER OPERATIONS 5240 M & O IMPROVEMENTS 21,684 1,051,500 1,051,500 1,987 1,051,500 1,301,500 1,301,500 5241 MAINTENANCE OF EQUIPMENT 422,799 1,573,400 1,573,400 474,224 1,573,400 185,000 185,000 5242 VEHICLE FUEL 36,721 98,500 98,500 35,194 98,500 55,000 55,000 5243 VEHICLE LEASES 0 0 0 0 0 35,000 5250 PUBLICATION/DUES 32,877 58,500 58,500 21,945 58,500 35,000 35,000 5252 RENT OF EQUIPMENT / PROPERTY 15,040 38,500 38,500 0 38,500 5260 TELEPHONE 16,254 21,500 21,500 10,783 21,500 15,000 15,000 5262 TESTING SERVICES 16,787 104,500 104,500 31,970 104,500 30,000 30,000 5263 CHEMICALS 75,732 247,500 247,500 57,709 247,500 180,000 180,000 5265 TRAINING/EDUCATION 17 10,500 10,500 1,696 10,500 10,500 10,500 5270 TRAVEL & MEETINGS 2,606 6,500 6,500 421 6,500 6,500 6,500 5280 UTILITIES - ELECTRIC 354,627 457,000 457,000 369,621 457,000 375,000 375,000 5281 UTILITIES - GAS 1,017 1,400 1,400 585 1,400 1,500 1,500 5301 OFFICE SUPPLIES 7,587 7,500 7,500 5,412 7,500 7,500 7,500 5302 CUSTODIAL SUPPLIES 0 1,700 1,700 0 1,700 2,500 2,500 5303 BANK CHARGES 44,795 1,000 1,000 83,467 1,000 24,400 24,400 5305 POSTAGE/FREIGHT 5,671 10,000 10,000 4,910 10,000 5,700 5,700 5310 SAFETY/EQUIPMENT/CLOTHING 5,747 11,000 11,000 10,826 11,000 6,000 6,000 5320 SMALL TOOLS 4,537 35,500 35,500 10,400 35,500 13,000 13,000 5330 SPECIAL DEPARTMENTAL SUPPLIES 1,777 58,300 58,300 5,776 58,300 2,500 2,500 5335 OTHER 0 0 0 0 0 5350 WATER PURCHASES 0 0 0 0 0 5420 BUILDINGS 0 264,000 264,000 0 264,000 5430 IMPROVEMENTS OTHER THAN BLDGS 0 825,500 825,500 0 825,500 5440 EQUIPMENT - AUTOMOTIVE 0 0 0 0 0 5442 EQUIPMENT - OTHER 11,196 1,597,400 1,597,400 293,166 1,597,400 25,000 25,000 5490 DEPRECIATION 1,669,811 0 0 0 0 5510 AMORTIZATION-COI 0 0 0 0 0 5520 DEBT SERVICE - PRINCIPAL 725,899 301,600 301,600 1,428,543 301,600 900,000 900,000 5521 TRUSTEE FEES -89,313 4,500 4,500 5,000 4,500 4,500 4,500 5522 COMMITMENT FEES 0 0 0 0 0 5523 DEBT SERVICE - INTERST 0 0 0 0 0 5530 DEPRECIATION 0 0 0 0 0 5910 OPERATING TRANSFERS OUT 79,216 997,700 997,700 822,161 997,700 1,200,000 1,200,000 5990 CONTINGENCY APPROPRIATION 0 40,000 40,000 0 40,000 6010 INFRASTRUCTURE IMPROVEMENTS 0 0 0 0 0 BUDGET WORKSHEET REVIEWED BY COUNCIL 06/27/2024 Page: 3 6/28/2024 City of Imperial 12:31 pm Prior -------------------------------- Current Year ------------------------------ (6) (7) (8) Year Original Amended Actual Thru Estimated Month: 6/30/2024 Actual Budget Budget June Total JUN 19 REQ JUN 27 REC JULY 3 ADOPT Fund: 55 - WASTEWATER Expenditures WASTEWATER OPERATIONS 4,771,247 8,894,100 8,894,100 4,539,462 8,894,100 5,327,600 5,362,600 0 Dept: 530 INFRASTRUCTURE IMPR 6010 INFRASTRUCTURE IMPROVEMENTS 0 0 0 0 0 INFRASTRUCTURE IMPR 0 0 0 0 0 0 0 0 Dept: 555 COLLECTIONS & DISTRIBUTION 5101 SALARIES - FULL TIME 24,382 37,700 37,700 2,905 37,700 99,100 99,100 5103 OVERTIME 0 0 0 0 0 5104 COURT/TRAVEL/STANDBY 0 0 0 0 0 5105 CERTIFICATE PAY 0 500 500 0 500 500 500 5106 EDUCATIONAL INCENTIVE 0 600 600 0 600 600 600 5108 SPECIALTY PAY 0 0 0 0 0 600 600 5111 RETIREMENT 1,821 2,900 2,900 1,865 2,900 7,550 7,550 5112 FICA 1,830 3,100 3,100 1,826 3,100 7,650 7,650 5114 UNEMPLOYMENT INS. 87 300 300 95 300 300 300 5115 HEALTH INSURANCE 3,676 6,100 6,100 2,864 6,100 16,200 16,200 5116 HEALTH INS IN LIEU PMTS 0 0 0 0 0 4,800 4,800 5123 WELLNESS PROGRAM 0 100 100 0 100 300 300 5124 EDUCATION INCENTIVE 0 0 0 0 0 5210 CONTRACT SERVICE 0 100,000 100,000 23,535 100,000 25,000 25,000 5241 MAINTENANCE OF EQUIPMENT 134,432 1,111,500 1,111,500 301,194 1,111,500 633,000 633,000 5242 VEHICLE FUEL 1,744 5,500 5,500 3,942 5,500 6,000 6,000 5250 PUBLICATION/DUES 45 300 300 3,746 300 4,000 4,000 5265 TRAINING/EDUCATION 0 1,000 1,000 0 1,000 1,000 1,000 5270 TRAVEL & MEETINGS 0 1,000 1,000 0 1,000 5,000 5,000 5310 SAFETY/EQUIPMENT/CLOTHING 151 800 800 846 800 1,500 1,500 5910 OPERATING TRANSFERS OUT 0 0 0 0 0 456,000 456,000 COLLECTIONS & DISTRIBUTION 168,168 1,271,400 1,271,400 342,818 1,271,400 1,269,100 1,269,100 0 Total Expenditures 4,939,415 10,165,500 10,165,500 4,882,280 10,165,500 6,596,700 6,631,700 0 Fund: 56 - WASTEWATER CAPACITY Expenditures Dept: 520 WASTEWATER OPERATIONS 5201 ADVERTISING (INCL LEGAL) 0 0 0 0 0 5210 CONTRACT SERVICE 0 0 0 0 0 5410 LAND 0 0 0 0 0 5430 IMPROVEMENTS OTHER THAN BLDGS 0 0 0 0 0 5910 OPERATING TRANSFERS OUT 0 0 0 0 0 WASTEWATER OPERATIONS 0 0 0 0 0 0 0 0 BUDGET WORKSHEET REVIEWED BY COUNCIL 06/27/2024 Page: 4 6/28/2024 City of Imperial 12:31 pm Prior -------------------------------- Current Year ------------------------------ (6) (7) (8) Year Original Amended Actual Thru Estimated Month: 6/30/2024 Actual Budget Budget June Total JUN 19 REQ JUN 27 REC JULY 3 ADOPT Fund: 56 - WASTEWATER CAPACITY Total Expenditures 0 0 0 0 0 0 0 0 Grand Total: -4,939,415 -10,165,500 -10,165,500 -4,882,280 -10,165,500 -6,596,700 -6,631,700 0 BUDGET WORKSHEET REVIEWED BY COUNCIL 06/27/2024 Page: 1 6/28/2024 City of Imperial 12:32 pm Prior -------------------------------- Current Year ------------------------------ (6) (7) (8) Year Original Amended Actual Thru Estimated Month: 6/30/2024 Actual Budget Budget June Total JUN 19 REQ JUN 27 REC JULY 3 ADOPT Fund: 61 - CFD BRATTON PASEO 91740/45 Expenditures Dept: 191 CFD BRATTON-PASEO 5201 ADVERTISING (INCL LEGAL) 0 500 500 0 500 5,000 5,000 5205 PROFESSIONAL SERVICES 200 15,700 15,700 3,735 15,700 15,700 15,700 5209 PROFESSIONAL SERVICES (OTHER) 0 0 0 0 0 5210 CONTRACT SERVICE 10,301 99,000 99,000 8,506 99,000 99,000 99,000 5241 MAINTENANCE OF EQUIPMENT 1,179 0 0 5,937 0 50,000 50,000 5242 VEHICLE FUEL 2,011 0 0 3,200 0 5,000 5,000 5252 RENT OF EQUIPMENT / PROPERTY 0 0 0 3,405 0 7,500 7,500 5302 CUSTODIAL SUPPLIES 0 0 0 1,004 0 2,500 2,500 5320 SMALL TOOLS 0 0 0 565 0 2,000 2,000 5520 DEBT SERVICE - PRINCIPAL 416,049 394,800 394,800 240,000 394,800 394,800 394,800 5523 DEBT SERVICE - INTERST 0 0 0 159,637 0 5525 DEVELOPER REIMBURSEMENTS 0 40,000 40,000 40,000 40,000 40,000 40,000 5910 OPERATING TRANSFERS OUT 62,200 65,000 65,000 48,900 65,000 65,000 65,000 CFD BRATTON-PASEO 491,940 615,000 615,000 514,889 615,000 686,500 686,500 0 Total Expenditures 491,940 615,000 615,000 514,889 615,000 686,500 686,500 0 Fund: 62 - CFD MAYFIELD 91760/65 Expenditures Dept: 192 CFD MAYFIELD 5201 ADVERTISING (INCL LEGAL) 0 1,500 1,500 0 1,500 5,000 5,000 5205 PROFESSIONAL SERVICES 22,652 15,700 15,700 13,909 15,700 15,700 15,700 5209 PROFESSIONAL SERVICES (OTHER) 0 0 0 0 0 5210 CONTRACT SERVICE 8,951 15,600 15,600 7,224 15,600 15,600 15,600 5520 DEBT SERVICE - PRINCIPAL 184,765 184,500 184,500 87,000 184,500 184,500 184,500 5523 DEBT SERVICE - INTERST 0 0 0 98,324 0 5525 DEVELOPER REIMBURSEMENTS 0 0 0 0 0 5910 OPERATING TRANSFERS OUT 73,700 65,000 65,000 48,900 65,000 65,000 65,000 CFD MAYFIELD 290,068 282,300 282,300 255,357 282,300 285,800 285,800 0 Total Expenditures 290,068 282,300 282,300 255,357 282,300 285,800 285,800 0 Fund: 63 - CFD MONTERREY 91770/75 Expenditures Dept: 193 CFD MONTERREY 5201 ADVERTISING (INCL LEGAL) 0 500 500 0 500 5,000 5,000 5205 PROFESSIONAL SERVICES 0 15,100 15,100 0 15,100 15,100 15,100 5209 PROFESSIONAL SERVICES (OTHER) 0 0 0 0 0 5210 CONTRACT SERVICE 9,697 65,600 65,600 8,002 65,600 15,600 15,600 5241 MAINTENANCE OF EQUIPMENT 14,931 0 0 3,038 0 90,000 90,000 BUDGET WORKSHEET REVIEWED BY COUNCIL 06/27/2024 Page: 2 6/28/2024 City of Imperial 12:32 pm Prior -------------------------------- Current Year ------------------------------ (6) (7) (8) Year Original Amended Actual Thru Estimated Month: 6/30/2024 Actual Budget Budget June Total JUN 19 REQ JUN 27 REC JULY 3 ADOPT Fund: 63 - CFD MONTERREY 91770/75 Expenditures Dept: 193 CFD MONTERREY 5242 VEHICLE FUEL 1,609 0 0 2,560 0 4,000 4,000 5252 RENT OF EQUIPMENT / PROPERTY 2,575 0 0 2,156 0 6,500 6,500 5302 CUSTODIAL SUPPLIES 0 0 0 580 0 2,500 2,500 5320 SMALL TOOLS 0 0 0 549 0 5,000 5,000 5520 DEBT SERVICE - PRINCIPAL 450,541 448,000 448,000 250,000 448,000 448,000 448,000 5523 DEBT SERVICE - INTERST 0 0 0 183,439 0 5525 DEVELOPER REIMBURSEMENTS 0 70,000 70,000 70,000 70,000 70,000 70,000 5910 OPERATING TRANSFERS OUT 73,700 65,000 65,000 48,900 65,000 65,000 65,000 CFD MONTERREY 553,053 664,200 664,200 569,224 664,200 726,700 726,700 0 Total Expenditures 553,053 664,200 664,200 569,224 664,200 726,700 726,700 0 Fund: 71 - CFD SAVANNAH 91720/25 Expenditures Dept: 194 CFD SAVANNAH 5201 ADVERTISING (INCL LEGAL) 0 500 500 0 500 5,000 5,000 5205 PROFESSIONAL SERVICES 0 15,100 15,100 0 15,100 15,100 15,100 5209 PROFESSIONAL SERVICES (OTHER) 0 0 0 0 0 5210 CONTRACT SERVICE 24,694 62,400 62,400 8,006 62,400 61,400 61,400 5241 MAINTENANCE OF EQUIPMENT 6,689 0 0 16,002 0 48,000 48,000 5242 VEHICLE FUEL 1,609 0 0 2,560 0 4,000 4,000 5252 RENT OF EQUIPMENT / PROPERTY 1,560 0 0 2,156 0 7,500 7,500 5302 CUSTODIAL SUPPLIES 0 0 0 540 0 5,000 5,000 5320 SMALL TOOLS 0 0 0 549 0 5,000 5,000 5520 DEBT SERVICE - PRINCIPAL 288,075 293,000 293,000 175,000 293,000 293,000 293,000 5523 DEBT SERVICE - INTERST 0 0 0 98,170 0 5525 DEVELOPER REIMBURSEMENTS 0 0 0 0 0 5910 OPERATING TRANSFERS OUT 14,652 65,000 65,000 48,900 65,000 65,000 65,000 CFD SAVANNAH 337,279 436,000 436,000 351,883 436,000 509,000 509,000 0 Total Expenditures 337,279 436,000 436,000 351,883 436,000 509,000 509,000 0 Fund: 72 - GENERAL LONG TERM DEBT Expenditures Dept: 195 CFD SPRINGFIELD 5209 PROFESSIONAL SERVICES (OTHER) 0 0 0 0 0 CFD SPRINGFIELD 0 0 0 0 0 0 0 0 Total Expenditures 0 0 0 0 0 0 0 0 Fund: 73 - CFD SPRINGFIELD 91730/35 BUDGET WORKSHEET REVIEWED BY COUNCIL 06/27/2024 Page: 3 6/28/2024 City of Imperial 12:32 pm Prior -------------------------------- Current Year ------------------------------ (6) (7) (8) Year Original Amended Actual Thru Estimated Month: 6/30/2024 Actual Budget Budget June Total JUN 19 REQ JUN 27 REC JULY 3 ADOPT Fund: 73 - CFD SPRINGFIELD 91730/35 Expenditures Dept: 195 CFD SPRINGFIELD 5201 ADVERTISING (INCL LEGAL) 0 500 500 0 500 5,000 5,000 5205 PROFESSIONAL SERVICES 0 13,900 13,900 0 13,900 13,900 13,900 5210 CONTRACT SERVICE 7,606 26,000 26,000 6,150 26,000 26,000 26,000 5241 MAINTENANCE OF EQUIPMENT 3,461 0 0 5,299 0 45,000 45,000 5242 VEHICLE FUEL 804 0 0 1,280 0 3,000 3,000 5252 RENT OF EQUIPMENT / PROPERTY 0 0 0 385 0 7,500 7,500 5302 CUSTODIAL SUPPLIES 0 0 0 464 0 5,000 5,000 5320 SMALL TOOLS 0 0 0 549 0 5,000 5,000 5520 DEBT SERVICE - PRINCIPAL 425,577 406,700 406,700 235,000 406,700 406,700 406,700 5523 DEBT SERVICE - INTERST 0 0 0 154,010 0 5525 DEVELOPER REIMBURSEMENTS 0 0 0 0 0 5910 OPERATING TRANSFERS OUT 27,800 65,000 65,000 48,900 65,000 65,000 65,000 CFD SPRINGFIELD 465,248 512,100 512,100 452,037 512,100 582,100 582,100 0 Total Expenditures 465,248 512,100 512,100 452,037 512,100 582,100 582,100 0 Fund: 74 - CFD VICTORIA 91750/55 Expenditures Dept: 196 CFD VICTORIA 5201 ADVERTISING (INCL LEGAL) 756 500 500 0 500 5,000 5,000 5205 PROFESSIONAL SERVICES 0 15,900 15,900 0 15,900 13,900 13,900 5210 CONTRACT SERVICE 25,701 99,000 99,000 8,506 99,000 99,000 99,000 5241 MAINTENANCE OF EQUIPMENT 4,862 0 0 14,274 0 45,500 45,500 5242 VEHICLE FUEL 4,022 0 0 6,400 0 8,000 8,000 5252 RENT OF EQUIPMENT / PROPERTY 3,449 0 0 3,499 0 7,500 7,500 5302 CUSTODIAL SUPPLIES 0 0 0 1,004 0 2,500 2,500 5320 SMALL TOOLS 0 0 0 549 0 5,000 5,000 5520 DEBT SERVICE - PRINCIPAL 467,440 394,800 394,800 230,000 394,800 394,800 394,800 5523 DEBT SERVICE - INTERST 0 0 0 170,495 0 5525 DEVELOPER REIMBURSEMENTS 0 0 0 0 0 5910 OPERATING TRANSFERS OUT 17,600 65,000 65,000 48,900 65,000 65,000 65,000 CFD VICTORIA 523,830 575,200 575,200 483,627 575,200 646,200 646,200 0 Total Expenditures 523,830 575,200 575,200 483,627 575,200 646,200 646,200 0 Grand Total: -2,661,418 -3,084,800 -3,084,800 -2,627,017 -3,084,800 -3,436,300 -3,436,300 0 BUDGET WORKSHEET REVIEWED BY COUNCIL 06/27/2024 Page: 1 6/28/2024 City of Imperial 12:33 pm Prior -------------------------------- Current Year ------------------------------ (6) (7) (8) Year Original Amended Actual Thru Estimated Month: 6/30/2024 Actual Budget Budget June Total JUN 19 REQ JUN 27 REC JULY 3 ADOPT Fund: 94 - SUCCESSOR AGENCY FUND Expenditures Dept: 000 5520 DEBT SERVICE - PRINCIPAL 0 0 0 0 0 Dept: 000 0 0 0 0 0 0 0 0 Dept: 904 SUCCESSOR AGENCY 5101 SALARIES - FULL TIME 0 0 0 0 0 5111 RETIREMENT 0 0 0 0 0 5112 FICA 0 0 0 0 0 5114 UNEMPLOYMENT INS. 0 0 0 0 0 5115 HEALTH INSURANCE 0 0 0 0 0 5120 VEHICLE ALLOWANCE 0 0 0 0 0 5201 ADVERTISING (INCL LEGAL) 0 0 0 0 0 5210 CONTRACT SERVICE 3,700 0 7,400 7,400 7,400 7,400 7,400 5230 GENERAL LIABILITY INSURANCE 0 0 0 0 0 5241 MAINTENANCE OF EQUIPMENT 0 0 0 0 0 5260 TELEPHONE 0 0 0 0 0 5265 TRAINING/EDUCATION 0 0 0 0 0 5270 TRAVEL & MEETINGS 0 0 0 0 0 5303 BANK CHARGES 0 0 0 0 0 5305 POSTAGE/FREIGHT 0 0 0 0 0 5330 SPECIAL DEPARTMENTAL SUPPLIES 0 0 0 0 0 5430 IMPROVEMENTS OTHER THAN BLDGS 0 0 0 0 0 5520 DEBT SERVICE - PRINCIPAL 606,274 0 1,414,800 1,414,743 1,414,800 1,400,000 1,400,000 5521 TRUSTEE FEES 9,000 0 9,000 9,000 9,000 9,000 9,000 5910 OPERATING TRANSFERS OUT 250,000 250,000 500,000 187,500 500,000 250,000 250,000 SUCCESSOR AGENCY 868,974 250,000 1,931,200 1,618,643 1,931,200 1,666,400 1,666,400 0 Total Expenditures 868,974 250,000 1,931,200 1,618,643 1,931,200 1,666,400 1,666,400 0 Fund: 95 - SUCCESSOR RDA HOUSING FUND Expenditures Dept: 905 LOW TO MODERATE HOUSING FUND 5101 SALARIES - FULL TIME 0 0 0 0 0 5103 OVERTIME 0 0 0 0 0 5111 RETIREMENT 0 0 0 0 0 5112 FICA 0 0 0 0 0 5113 WORKER'S COMP 0 0 0 0 0 5114 UNEMPLOYMENT INS. 0 0 0 0 0 5115 HEALTH INSURANCE 0 0 0 0 0 5201 ADVERTISING (INCL LEGAL) 0 0 0 0 0 BUDGET WORKSHEET REVIEWED BY COUNCIL 06/27/2024 Page: 2 6/28/2024 City of Imperial 12:33 pm Prior -------------------------------- Current Year ------------------------------ (6) (7) (8) Year Original Amended Actual Thru Estimated Month: 6/30/2024 Actual Budget Budget June Total JUN 19 REQ JUN 27 REC JULY 3 ADOPT Fund: 95 - SUCCESSOR RDA HOUSING FUND Expenditures Dept: 905 LOW TO MODERATE HOUSING FUND 5210 CONTRACT SERVICE 0 0 0 0 0 5215 HOUSING ASSISTANCE 0 0 0 0 0 5241 MAINTENANCE OF EQUIPMENT 0 0 0 0 0 5250 PUBLICATION/DUES 0 0 0 0 0 5265 TRAINING/EDUCATION 0 0 0 0 0 5270 TRAVEL & MEETINGS 0 0 0 0 0 5301 OFFICE SUPPLIES 0 0 0 0 0 5303 BANK CHARGES 0 0 0 0 0 5305 POSTAGE/FREIGHT 0 0 0 0 0 5330 SPECIAL DEPARTMENTAL SUPPLIES 0 0 0 0 0 5420 BUILDINGS 0 0 0 0 0 5430 IMPROVEMENTS OTHER THAN BLDGS 0 0 0 0 0 5910 OPERATING TRANSFERS OUT 0 0 0 0 0 LOW TO MODERATE HOUSING FUND 0 0 0 0 0 0 0 0 Total Expenditures 0 0 0 0 0 0 0 0 Fund: 96 - SUCCESSOR RDA PROJECT FUND Expenditures Dept: 000 5102 SALARIES - PART TIME 0 0 0 0 0 Dept: 000 0 0 0 0 0 0 0 0 Dept: 900 IMPERIAL IMPROVEMENT CORP. 5330 SPECIAL DEPARTMENTAL SUPPLIES 0 0 0 0 0 IMPERIAL IMPROVEMENT CORP. 0 0 0 0 0 0 0 0 Dept: 906 REDEVELOPMENT PROJECT FUND 5101 SALARIES - FULL TIME 0 0 0 0 0 5102 SALARIES - PART TIME 0 0 0 0 0 5103 OVERTIME 0 0 0 0 0 5111 RETIREMENT 0 0 0 0 0 5112 FICA 0 0 0 0 0 5113 WORKER'S COMP 0 0 0 0 0 5114 UNEMPLOYMENT INS. 0 0 0 0 0 5115 HEALTH INSURANCE 0 0 0 0 0 5120 VEHICLE ALLOWANCE 0 0 0 0 0 5201 ADVERTISING (INCL LEGAL) 0 0 0 0 0 5210 CONTRACT SERVICE 0 0 0 0 0 5230 GENERAL LIABILITY INSURANCE 0 0 0 0 0 BUDGET WORKSHEET REVIEWED BY COUNCIL 06/27/2024 Page: 3 6/28/2024 City of Imperial 12:33 pm Prior -------------------------------- Current Year ------------------------------ (6) (7) (8) Year Original Amended Actual Thru Estimated Month: 6/30/2024 Actual Budget Budget June Total JUN 19 REQ JUN 27 REC JULY 3 ADOPT Fund: 96 - SUCCESSOR RDA PROJECT FUND Expenditures Dept: 906 REDEVELOPMENT PROJECT FUND 5241 MAINTENANCE OF EQUIPMENT 0 0 0 0 0 5250 PUBLICATION/DUES 0 0 0 0 0 5252 RENT OF EQUIPMENT / PROPERTY 0 0 0 0 0 5260 TELEPHONE 0 0 0 0 0 5265 TRAINING/EDUCATION 0 0 0 0 0 5270 TRAVEL & MEETINGS 0 0 0 0 0 5301 OFFICE SUPPLIES 0 0 0 0 0 5302 CUSTODIAL SUPPLIES 0 0 0 0 0 5303 BANK CHARGES 0 0 0 0 0 5305 POSTAGE/FREIGHT 0 0 0 0 0 5310 SAFETY/EQUIPMENT/CLOTHING 0 0 0 0 0 5320 SMALL TOOLS 0 0 0 0 0 5330 SPECIAL DEPARTMENTAL SUPPLIES 0 0 0 0 0 5410 LAND 0 0 0 0 0 5420 BUILDINGS 0 0 0 0 0 5430 IMPROVEMENTS OTHER THAN BLDGS 0 0 0 0 0 5442 EQUIPMENT - OTHER 0 0 0 0 0 5512 BOND ISSUANCE 0 0 0 0 0 5520 DEBT SERVICE - PRINCIPAL 0 0 0 0 0 5521 TRUSTEE FEES 0 0 0 0 0 5522 COMMITMENT FEES 0 0 0 0 0 5540 PROPERTY TAXES 0 0 0 0 0 5910 OPERATING TRANSFERS OUT 0 0 0 0 0 REDEVELOPMENT PROJECT FUND 0 0 0 0 0 0 0 0 Total Expenditures 0 0 0 0 0 0 0 0 Fund: 97 - SUCCESSOR AGENCY RENTALS Expenditures Dept: 190 GENERAL SERVICES 5210 CONTRACT SERVICE 0 0 0 0 0 5330 SPECIAL DEPARTMENTAL SUPPLIES 0 0 0 0 0 GENERAL SERVICES 0 0 0 0 0 0 0 0 Dept: 907 CAPITALIZED INTEREST 5512 BOND ISSUANCE 0 0 0 0 0 5910 OPERATING TRANSFERS OUT 0 0 0 0 0 CAPITALIZED INTEREST 0 0 0 0 0 0 0 0 BUDGET WORKSHEET REVIEWED BY COUNCIL 06/27/2024 Page: 4 6/28/2024 City of Imperial 12:33 pm Prior -------------------------------- Current Year ------------------------------ (6) (7) (8) Year Original Amended Actual Thru Estimated Month: 6/30/2024 Actual Budget Budget June Total JUN 19 REQ JUN 27 REC JULY 3 ADOPT Fund: 97 - SUCCESSOR AGENCY RENTALS Total Expenditures 0 0 0 0 0 0 0 0 Fund: 98 - SUCCESSOR RDA DEBT SERVIC Expenditures Dept: 908 DEBT SERVICE FUND 5210 CONTRACT SERVICE 0 0 0 0 0 5520 DEBT SERVICE - PRINCIPAL 0 0 0 0 0 5521 TRUSTEE FEES 0 0 0 0 0 5522 COMMITMENT FEES 0 0 0 0 0 5523 DEBT SERVICE - INTERST 0 0 0 0 0 5910 OPERATING TRANSFERS OUT 0 0 0 0 0 DEBT SERVICE FUND 0 0 0 0 0 0 0 0 Total Expenditures 0 0 0 0 0 0 0 0 Grand Total: -868,974 -250,000 -1,931,200 -1,618,643 -1,931,200 -1,666,400 -1,666,400 0 BUDGET WORKSHEET REVIEWED BY COUNCIL 06/27/2024 Page: 1 6/28/2024 City of Imperial 12:34 pm Prior -------------------------------- Current Year ------------------------------ (6) (7) (8) Year Original Amended Actual Thru Estimated Month: 6/30/2024 Actual Budget Budget June Total JUN 19 REQ JUN 27 REC JULY 3 ADOPT Fund: 19 - IMPERIAL IT ENTERPRISE Revenues Dept: 000 4270 IT Services (Internal) 0 0 1,040,300 0 1,040,300 597,500 597,500 4280 IT Services (External) 0 0 33,000 33,275 33,000 33,000 33,000 4545 SEWER CLARK ROAD 0 0 0 0 0 4610 INTEREST EARNED 0 0 0 0 0 4901 TRANSFER IN - General Fund 0 0 0 0 0 4910 OPERATING TRANSFERS IN 0 0 1,000,000 1,300,687 1,000,000 4950 TRANSFER IN - Water 0 0 0 0 0 518,900 518,900 4955 TRANSFER IN - Waste Water 0 0 0 0 0 456,000 456,000 Dept: 000 0 0 2,073,300 1,333,962 2,073,300 1,605,400 1,605,400 0 Total Revenues 0 0 2,073,300 1,333,962 2,073,300 1,605,400 1,605,400 0 Expenditures Dept: 143 INFORMATION TECHNOLOGY SERVICE 5101 SALARIES - FULL TIME 0 0 408,800 345,358 408,800 344,000 344,000 5102 SALARIES - PART TIME 0 0 24,800 1,087 24,800 5103 OVERTIME 0 0 7,000 11,097 7,000 10,000 10,000 5104 COURT/TRAVEL/STANDBY 0 0 0 477 0 2,000 2,000 5105 CERTIFICATE PAY 0 0 0 0 0 5106 EDUCATIONAL INCENTIVE 0 0 1,000 0 1,000 1,100 1,100 5108 SPECIALTY PAY 0 0 0 300 0 600 600 5111 RETIREMENT 0 0 24,100 17,990 24,100 26,000 26,000 5112 FICA 0 0 26,300 19,476 26,300 26,300 26,300 5113 WORKER'S COMP 0 0 6,100 0 6,100 12,600 12,600 5114 UNEMPLOYMENT INS. 0 0 1,400 572 1,400 1,500 1,500 5115 HEALTH INSURANCE 0 0 33,600 24,012 33,600 43,200 43,200 5123 WELLNESS PROGRAM 0 0 400 619 400 800 800 5124 EDUCATION INCENTIVE 0 0 6,600 0 6,600 5210 CONTRACT SERVICE 0 0 0 0 0 5241 MAINTENANCE OF EQUIPMENT 0 0 4,500 2,709 4,500 1,800 1,800 5242 VEHICLE FUEL 0 0 2,000 1,814 2,000 2,000 2,000 5243 VEHICLE LEASES 0 0 0 0 0 6,000 5250 PUBLICATION/DUES 0 0 5,000 1,224 5,000 3,700 3,700 5252 RENT OF EQUIPMENT / PROPERTY 0 0 0 0 0 1,900 1,900 5260 TELEPHONE 0 0 2,700 4,443 2,700 4,300 4,300 5265 TRAINING/EDUCATION 0 0 5,200 4,247 5,200 6,000 6,000 5270 TRAVEL & MEETINGS 0 0 900 651 900 2,000 2,000 5282 FIBER OPTIC 0 0 0 0 0 BUDGET WORKSHEET REVIEWED BY COUNCIL 06/27/2024 Page: 2 6/28/2024 City of Imperial 12:34 pm Prior -------------------------------- Current Year ------------------------------ (6) (7) (8) Year Original Amended Actual Thru Estimated Month: 6/30/2024 Actual Budget Budget June Total JUN 19 REQ JUN 27 REC JULY 3 ADOPT Fund: 19 - IMPERIAL IT ENTERPRISE Expenditures Dept: 143 INFORMATION TECHNOLOGY SERVICE 5301 OFFICE SUPPLIES 0 0 2,000 1,959 2,000 3,000 3,000 5310 SAFETY/EQUIPMENT/CLOTHING 0 0 1,300 1,339 1,300 2,000 2,000 5320 SMALL TOOLS 0 0 3,000 3,264 3,000 3,500 3,500 5330 SPECIAL DEPARTMENTAL SUPPLIES 0 0 5,000 3,298 5,000 5,000 5,000 5440 EQUIPMENT - AUTOMOTIVE 0 0 40,000 0 40,000 5442 EQUIPMENT - OTHER 0 0 0 3,894 0 6,000 INFORMATION TECHNOLOGY SERVICE 0 0 611,700 449,830 611,700 509,300 509,300 0 Dept: 144 INFORMATION TECHNOLOGY SUPPORT 5210 CONTRACT SERVICE 0 0 38,500 28,511 38,500 22,800 22,800 5250 PUBLICATION/DUES 0 0 275,300 239,441 275,300 5251 LICENSES 0 0 0 0 0 51,000 51,000 5253 SAS - SOFTWARE AS SVC 0 0 0 0 0 237,600 237,600 5254 TECH SUPPORT SERVICES 0 0 0 0 0 57,500 57,500 5255 IT SERVICES (OTHER) 0 0 0 0 0 3,000 3,000 5265 TRAINING/EDUCATION 0 0 0 0 0 5282 FIBER OPTIC 0 0 33,700 33,688 33,700 33,200 33,200 5330 SPECIAL DEPARTMENTAL SUPPLIES 0 0 25,000 26,556 25,000 25,000 25,000 5442 EQUIPMENT - OTHER 0 0 56,100 94,092 56,100 43,800 43,800 INFORMATION TECHNOLOGY SUPPORT 0 0 428,600 422,288 428,600 473,900 473,900 0 Dept: 145 GIS DIVISION OF IT SERVICES 5101 SALARIES - FULL TIME 0 0 0 0 0 110,300 110,300 5111 RETIREMENT 0 0 0 0 0 8,300 8,300 5112 FICA 0 0 0 0 0 8,400 8,400 5113 WORKER'S COMP 0 0 0 0 0 3,100 3,100 5115 HEALTH INSURANCE 0 0 0 0 0 10,800 10,800 5241 MAINTENANCE OF EQUIPMENT 0 0 0 0 0 1,500 1,500 5242 VEHICLE FUEL 0 0 0 0 0 1,500 1,500 5250 PUBLICATION/DUES 0 0 0 0 0 5251 LICENSES 0 0 0 0 0 8,400 8,400 5253 SAS - SOFTWARE AS SVC 0 0 0 0 0 79,400 79,400 5260 TELEPHONE 0 0 0 0 0 900 900 5265 TRAINING/EDUCATION 0 0 0 0 0 4,000 4,000 5270 TRAVEL & MEETINGS 0 0 0 0 0 11,300 11,300 5301 OFFICE SUPPLIES 0 0 0 0 0 1,000 1,000 5310 SAFETY/EQUIPMENT/CLOTHING 0 0 0 0 0 1,600 1,600 5320 SMALL TOOLS 0 0 0 0 0 5,000 5,000 BUDGET WORKSHEET REVIEWED BY COUNCIL 06/27/2024 Page: 3 6/28/2024 City of Imperial 12:34 pm Prior -------------------------------- Current Year ------------------------------ (6) (7) (8) Year Original Amended Actual Thru Estimated Month: 6/30/2024 Actual Budget Budget June Total JUN 19 REQ JUN 27 REC JULY 3 ADOPT Fund: 19 - IMPERIAL IT ENTERPRISE Expenditures Dept: 145 GIS DIVISION OF IT SERVICES 5330 SPECIAL DEPARTMENTAL SUPPLIES 0 0 0 0 0 8,300 8,300 5442 EQUIPMENT - OTHER 0 0 0 0 0 GIS DIVISION OF IT SERVICES 0 0 0 0 0 263,800 263,800 0 Dept: 146 CYBERSECURITY DIVISION OF IT 5101 SALARIES - FULL TIME 0 0 0 0 0 64,500 64,500 5111 RETIREMENT 0 0 0 0 0 5,000 5,000 5112 FICA 0 0 0 0 0 4,900 4,900 5115 HEALTH INSURANCE 0 0 0 0 0 10,800 10,800 5250 PUBLICATION/DUES 0 0 0 0 0 5251 LICENSES 0 0 0 0 0 46,600 46,600 5253 SAS - SOFTWARE AS SVC 0 0 0 0 0 80,600 80,600 5260 TELEPHONE 0 0 0 0 0 600 600 5265 TRAINING/EDUCATION 0 0 0 0 0 3,000 3,000 CYBERSECURITY DIVISION OF IT 0 0 0 0 0 216,000 216,000 0 Dept: 147 BROADBAND DIVISION OF IT 5210 CONTRACT SERVICE 0 0 0 0 0 20,000 20,000 5252 RENT OF EQUIPMENT / PROPERTY 0 0 0 0 0 4,500 4,500 5282 FIBER OPTIC 0 0 0 0 0 11,100 11,100 5330 SPECIAL DEPARTMENTAL SUPPLIES 0 0 0 0 0 5,000 5,000 BROADBAND DIVISION OF IT 0 0 0 0 0 40,600 40,600 0 Dept: 400 LIGHTING DISTRICT 5210 CONTRACT SERVICE 0 0 0 0 0 LIGHTING DISTRICT 0 0 0 0 0 0 0 0 Dept: 520 WASTEWATER OPERATIONS 5910 OPERATING TRANSFERS OUT 0 0 0 0 0 WASTEWATER OPERATIONS 0 0 0 0 0 0 0 0 Total Expenditures 0 0 1,040,300 872,118 1,040,300 1,503,600 1,503,600 0 IMPERIAL IT ENTERPRISE 0 0 1,033,000 461,844 1,033,000 101,800 101,800 0 Grand Total: 0 0 1,033,000 461,844 1,033,000 101,800 101,800 0 CITY OF IMPERIAL FY 2025 CIP BUDGET WILL BE BROUGHT BACK SEPARATE FROM OPERATING BUDGET BUDGET & "% OF COMPLETION" FOR ALL CIP PROJECTS - AS OF CURRENT MONTH NOTES FOR THIS MONTH'S CIP REPORT FY 2024 FY 2025 FY 2025 FY 2025 CIP CIP Project Carryover Q1 Budget Revised YTD Actual YTD Available Project No. Description Budget Amendments Budget 9/30/2024 Encumbrance Budget 811 Accounting Clean Up 149,000 - 1 49,000 303,585.00 - ( 154,585) 812 ERP System 300,000 - 3 00,000 - - 300,000 813 La Brucherie Rd Widening - - - - - - 814 Aten Blvd Class II Bike Path 480,900 - 4 80,900 - - 480,900 815 7th Street Rehab Pedestrian Imp 498,000 - 4 98,000 - - 498,000 816 816 CRRSAA (2 Vehicles) - - - 7 2,604.60 - (72,605) 817 Aten Blvd Street Rehab 1,353,800 - 1 ,353,800 - - 1 ,353,800 818 Aten Blvd SR86 Railroad XX 598,700 - 5 98,700 - - 598,700 819 Fire Dept Feasibility Study 100,000 - 1 00,000 - - 100,000 820 Fire Dept Feasibility Study 10,000 - 10,000 - - 10,000 821 Streets Maintenance CIP 780,000 - 7 80,000 352,539.09 - 427,461 822 Storm Drain Improvements 700,000 - 7 00,000 - - 700,000 823 Sustainable Transportation - - - - - - 824 Sustainable Transportation Am 924,700 - 9 24,700 - - 924,700 825 Transportation Partnership 181,700 - 1 81,700 - - 181,700 826 Haulotte Articulating Tow Lift 50,000 - 50,000 - - 50,000 827 Welcome Sign - 25,000 25,000 - - 25,000 828 Highway 86 Fence Replacement - - - 157,636.51 - ( 157,637) 829 Corridor Safety Improvements - 3,000,000 3 ,000,000 - - 3 ,000,000 830 Sunset Park Improvements 120,000 - 1 20,000 - - 120,000 Total CIP Project Expenditures 6 ,126,800 3 ,025,000 9,151,800 886,365.20 - 8,265,435 FY 2024 FY 2025 FY 2025 FY 2025 Revenue Funding Source Carryover Q1 Budget Revised YTD Actual YTD Available Account Description Budget Amendments Budget 09/30/20-24 Encumbrance Funding 54-000-4901 Transfer In - General Fund 621,900 - 6 21,900 155,663.69 - 466,236 54-000-4902 Transfer In - ARPA 104,500 25,000 1 29,500 - - 129,500 54-000-4905 Transfer In - Gas Tax 855,000 - 8 55,000 352,539.09 - 502,461 54-000-4906 Transfer In - Local Transportation 202,300 - 2 02,300 157,636.51 - 44,663 54-000-4908 Transfer In - LTA Measure D 552,700 - 5 52,700 3 ,349.60 - 549,350 54-000-4911 Transfer In - Federal Grants 1,667,000 3,000,000 4 ,667,000 - - 4 ,667,000 54-000-4915 Transfer In - HOME Grant - - - - - - 54-000-4918 Transfer In - RLA Fund - - - - - - 54-000-4950 Transfer In - Water Fund 111,300 - 1 11,300 7 3,960.62 - 37,339 54-000-4955 Transfer In - Wastewater Fund 111,300 - 1 11,300 7 3,960.69 - 37,339 54-000-4978 Transfer In - CMAQ Fund 404,000 - 4 04,000 - - 404,000 54-000-4981 Transfer In - SB1 Road & Rehab 249,000 - 2 49,000 - - 249,000 54-000-4988 Transfer In - LTA Bond 2012 - - - - - - 54-000-4969 Transfer In - Circulation DIFs - - - - - - 54-000-4942 Transfer In - State Grants (Various) 1,247,800 - 1 ,247,800 6 9,255.00 - 1 ,178,545 Total Funding Sources 6 ,126,800 3 ,025,000 9,151,800 886,365.20 - 8,265,435 - - - - - - Source: [Accounting System] Page 1 of 1 6/28/2024 7:47 AM EXHIBIT D Annual Financial Report for Fiscal Year Ended June 30, 2023 CITY OF IMPERIAL Annual Financial Report Fiscal Year Ended June 30, 2023 CITY OF IMPERIAL, CALIFORNIA ANNUAL FINANCIAL REPORT Fiscal Year Ended June 30, 2023 TABLE OF CONTENTS I. FINANCIAL SECTION A. Independent Auditor’s Report ................................................................................................ 1 B. Basic Financial Statements: Government-wide Financial Statements: Statement of Net Position ............................................................................................... 5 Statement of Activities ................................................................................................... 6 Fund Financial Statements: Governmental Funds: Balance Sheet ........................................................................................................... 8 Reconciliation of the Balance Sheet of Governmental Funds to the Statement of Net Position ........................................................................... 9 Statement of Revenues, Expenditures, and Changes in Fund Balances ................ 10 Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances of Governmental Funds to the Statement of Activities .......................................................................................................... 11 Proprietary Funds: Statement of Net Position ...................................................................................... 12 Statement of Revenues, Expenses, and Changes in Net Position .......................... 13 Statement of Cash Flows ...................................................................................... 14 Fiduciary Funds: Statement of Fiduciary Net Position ...................................................................... 15 Statement of Changes in Fiduciary Net Position ................................................... 16 Notes to Basic Financial Statements ................................................................................. 17 D. Required Supplementary Information: General Fund – Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual........................................................................ 43 LTA Measure D – Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual........................................................................ 44 ARPA – Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual........................................................................ 45 Schedule of the City’s Proportionate Share of the Net Pension Liability ......................... 46 Schedule of Pension Contributions ................................................................................... 47 E. Supplemental Information Description of Nonmajor Governmental Funds ........................................................... 49 Combining Nonmajor Governmental Funds Balance Sheet ......................................... 52 Combining Nonmajor Governmental Funds Statement of Revenues, Expenditures, and Changes in Fund Balances ............................................................ 60 i PARTNERS COMMERCIAL ACCOUNTING & TAX SERVICES GOVERNMENTAL AUDIT SERVICES CRAIG A HARTZHEIM, CPA 8383 WILSHIRE BLVD., SUITE 800 5800 HANNUM AVE., SUITE E HADLEY Y HUI, CPA BEVERLY HILLS, CA 90211 CULVER CITY, CA 90230 ALEXANDER C HOM, CPA TEL: 310.670.2745 TEL: 310.670.2745 ADAM V GUISE, CPA FAX: 310.670.1689 FAX: 310.670.1689 TRAVIS J HOLE, CPA www.mlhcpas.com www.mlhcpas.com WILSON LAM, CPA INDEPENDENT AUDITOR’S REPORT The Members of the City Council of the City of Imperial Imperial, California Opinions We have audited the accompanying financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of City of Imperial, California as of and for the fiscal year ended June 30, 2023, and the related notes to the financial statements, which collectively comprise the City's basic financial statements as listed in the table of contents. In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City of Imperial, California, as of June 30, 2023, and the respective changes in financial position and, where applicable, cash flows thereof, for the fiscal year then ended in accordance with accounting principles generally accepted in the United States of America. Basis for Opinions We conducted our audit in accordance with auditing standards generally accepted in the United States of America and those standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States. Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of our report. We are required to be independent of the City, and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions. Responsibilities of Management for the Financial Statements Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, management is required to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the City’s ability to continue as a going concern for twelve months beyond the financial statement date, including any currently known information that may raise substantial doubt shortly thereafter. Auditor's Responsibility for the Audit of the Financial Statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinions. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with generally accepted auditing standards and Government Auditing Standards will always detect a material misstatement when it exists. 1 OFFICES: BEVERLY HILLS ∙ CULVER CITY ∙ SANTA MARIA MEMBER AMERICAN INSTITUTE OF C.P.A.’S ∙ CALIFORNIA SOCIETY OF MUNICIPAL FINANCE OFFICERS ∙ CALIFORNIA ASSOCIATION OF SCHOOL BUSINESS OFFICIALS The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Misstatements are considered material if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a reasonable user based on the financial statements. In performing an audit in accordance with generally accepted auditing standards and Government Auditing Standards, we: • Exercise professional judgment and maintain professional skepticism throughout the audit. • Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements. • Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the City’s internal control. Accordingly, no such opinion is expressed. • Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statements. • Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise substantial doubt about the City’s ability to continue as a going concern for a reasonable period of time. We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit, significant audit findings, and certain internal control-related matters that we identified during the audit. Required Supplementary Information Accounting principles generally accepted in the United States of America require that the Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget to Actual – General Fund, the Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget to Actual – LTA Measure D Special Revenue Fund, Expenditures, and Changes in Fund Balance – Budget to Actual – ARPA Special Revenue Fund, Schedule of Changes in the Net Pension Liability and Related Ratios, and Schedule of Pension Contributions on pages 47 through 51 be presented to supplement the basic financial statements. Such information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. Management has chosen not to present a Management’s Discussion and Analysis. Such information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance. Other Information Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the City of Imperial’s basic financial statements. The Combining Financial Statements for the Nonmajor Governmental Funds listed in the table of contents are presented for purposes of additional analysis and are not required parts of the basic financial statements. The Combining Financial Statements for the Nonmajor Governmental Funds are the responsibility of management and were derived from and relate directly to the underlying accounting and other records used to prepare the financial statements. The information has been subjected to the auditing procedures applied in our audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the 2 underlying accounting and other records used to prepare the financial statements or to the financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the information is fairly stated in all material respects in relation to the financial statements as a whole. Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated February 2, 2025 on our consideration of the City’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the City’s internal control over financial reporting and compliance. Moss, Levy & Hartzheim, LLP Culver City, California February 2, 2025 3 Page intentionally left blank 4 CITY OF IMPERIAL Statement of Net Position June 30, 2023 Governmental Business-type Activities Activities Total Assets: Cash and Investments $ 23,022,570 $ 22,945,786 $ 45,968,356 Cash and Investments with Fiscal Agent 7 ,986,766 7 ,986,766 Accounts Receivable 1 ,217,086 1 ,234,882 2 ,451,968 Notes Receivable 1 ,277,391 1 ,277,391 Inventory 35,842 35,842 Capital Assets, Not Being Depreciated 5 ,802,867 278,397 6 ,081,264 Capital Assets, Net of Accumulated Depreciation 2 3,458,917 2 9,365,701 5 2,824,618 Total Assets 5 4,778,831 6 1,847,374 116,626,205 Deferred Outflows of Resources: Pension related 2 ,635,008 593,109 3 ,228,117 Total Deferred Outflows of Resources 2 ,635,008 593,109 3 ,228,117 Liabilities: Accounts Payable 1 ,537,444 1 ,204,226 2 ,741,670 Deposits Payable 2 34,110 812,934 1 ,047,044 Noncurrent Liabilities: Net Pension Liability 4 ,515,805 1 ,227,482 5 ,743,287 Due Within One Year 1 ,581,354 1 ,581,354 Due in More Than One Year 5 35,562 2 9,142,924 2 9,678,486 Total Liabilities 6 ,822,921 3 3,968,920 4 0,791,841 Deferred Inflows of Resources: Pension related 115,685 3 1,446 147,131 Total Deferred Inflows of Resources 1 15,685 3 1,446 147,131 Net Position: Net Investment in Capital Assets 2 9,261,784 6 ,974,670 3 6,236,454 Restricted for: Parks and Recreation 2 ,804,517 2 ,804,517 Public Works 3 ,882,901 3 ,882,901 Public Safety 1 ,542,274 1 ,542,274 Community Development 2 ,821,763 2 ,821,763 Unrestricted 1 0,161,994 2 1,465,447 3 1,627,441 Total Net Position $ 50,475,233 $ 28,440,117 $ 78,915,350 The notes to the financial statements are an integral part of this statement. 5 CITY OF IMPERIAL Statement of Activities For the Fiscal Year Ended June 30, 2023 Program Revenues Operating Capital Charges for Grants and Grants and Functions Expenses Services Contributions Contributions Primary Government: Governmental Activities: General Government $ 4,457,611 $ 2,763,222 $ 5,965,787 $ - Public Safety 5,820,862 71,690 407,969 Community Development 726,983 17,224 13,885 Public Works 5,138,684 432,352 1 ,595,323 1 ,140,637 Parks and Recreation 1,946,744 127,148 2 54,231 Total Governmental Activities 18,090,884 3,411,636 8,237,195 1 ,140,637 Business-type Activities: Water 4,808,859 6,418,975 Sewer 6 ,664,393 6 ,677,286 (121,920) Total Business-type Activities 11,473,252 13,096,261 (121,920) Total Primary Government $ 29,564,136 $ 16,507,897 $ 8,115,275 $ 1 ,140,637 General Revenues: Taxes: Property Taxes Sales and Use Taxes Business License Taxes Transient Occupancy Taxes Franchise Taxes Other Taxes Unrestricted Motor Vehicle License Tax Licenses and Permits Fines and Forfeitures Use of Money and Property Other Revenue Transfers Total General Revenues and Transfers Change in net position Net Position - Beginning of Fiscal Year Prior Period Adjustments Net Position - Beginning of Fiscal Year (restated) Net Position - End of Fiscal Year The notes to the financial statements are an integral part of this statement. 6 Net (Expenses) Revenues and Changes in Net Position Business- Governmental type Activities Activities Total $ 4,271,398 $ - $ 4,271,398 (5,341,203) (5,341,203) (695,874) (695,874) (1,970,372) (1,970,372) (1,565,365) (1,565,365) (5,301,416) (5,301,416) 1,610,116 1,610,116 (109,027) (109,027) 1,501,089 1,501,089 (5,301,416) 1,501,089 (3,800,327) 2,168,895 2,168,895 3,803,410 3,803,410 66,979 66,979 235,390 235,390 347,402 347,402 172,463 172,463 2,163,728 2,163,728 9,415 9,415 193,445 193,445 97,174 127,577 224,751 101,450 101,450 211,437 ( 211,437) 9,571,188 (83,860) 9,487,328 4,269,772 1,417,229 5,687,001 46,003,334 27,046,492 73,049,826 202,127 (23,604) 178,523 46,205,461 27,022,888 73,228,349 $ 50,475,233 $ 28,440,117 $ 78,915,350 7 CITY OF IMPERIAL Balance Sheet Governmental Funds June 30, 2023 Capital Projects Special Revenue Funds Fund Nonmajor Total LTA Capital Governmental Governmental General Measure D ARPA Projects Funds Funds Assets: Cash and Investments $ 1 0,040,562 $ 19,512 $ 1,439,846 $ 66,179 $ 11,456,471 $ 2 3,022,570 Accounts Receivable 987,095 229,991 1,217,086 Loans Receivable 1,277,391 1,277,391 Due from Other Funds 235,417 235,417 Total Assets $ 1 1,263,074 $ 19,512 $ 1,439,846 $ 66,179 $ 12,963,853 $ 2 5,752,464 Liabilities and Fund Balances: Liabilities: Accounts Payable $ 7 10,739 $ 159,633 $ 4,893 $ 84,637 $ 577,542 $ 1,537,444 Deposits Payable 234,110 234,110 Due to Other Funds 235,417 235,417 Total Liabilities 944,849 159,633 4,893 84,637 812,959 2,006,971 Deferred Inflows of Resources:: Loans Related - unavailable 1,277,391 1,277,391 Total Deferred Inflows of Resources 1,277,391 1,277,391 Total Liabilities and Deferred Inflows of Resources 944,849 159,633 4,893 84,637 2,090,350 3,284,362 Fund Balances: Restricted for: Community Development 2,821,763 2,821,763 Public Safety 1,542,274 1,542,274 Public Works 3,882,901 3,882,901 Parks and Recreation 2,804,517 2,804,517 Unassigned 1 0,318,225 (140,121) 1,434,953 ( 18,458) (177,952) 11,416,647 Total Fund Balances 1 0,318,225 (140,121) 1,434,953 ( 18,458) 10,873,503 22,468,102 Total Liabilities and Fund Balances $ 1 1,263,074 $ 19,512 $ 1,439,846 $ 66,179 $ 12,963,853 $ 2 5,752,464 The notes to the financial statements are an integral part of this statement. 8 CITY OF IMPERIAL Reconciliation of the Governmental Funds Balance Sheet to the Statement of Net Position June 30, 2023 Total fund balances - governmental funds $ 22,468,102 In governmental funds, only current assets are reported. In the statement of net position, all assets are reported, including capital assets and accumulated depreciation. Capital assets at historical cost $ 61,637,926 Accumulated depreciation (32,376,142) 29,261,784 Deferred outflows and inflows of resources relating to pensions: In governmental funds, deferred outflows and inflows of resources relating to pensions are not reported because they are applicable to future periods. In the statement of net position, deferred outflows and inflows of resources relating to pensions are reported. Deferred outflows related to pension 2,635,008 Deferred inflows related to pension (115,685) In governmental funds, only current liabilities are reported. In the statement of net position, all liabilities, including long-term liabilities, are reported. Long-term liabilities relating to governmental activities consist of: Net pension liability (4,515,805) Compensated absences payable (535,562) Certain notes receivable are not available to pay for current period expenditures and, therefore, are offset by deferred inflows of resources in the governmental funds. 1,277,391 Total net position - governmental activities $ 50,475,233 The notes to the financial statements are an integral part of this statement. 9 CITY OF IMPERIAL Statement of Revenues, Expenditures, and Changes in Fund Balance Governmental Funds For the Fiscal Year Ended June 30, 2023 Capital Projects Special Revenue Funds Fund Nonmajor Total LTA Capital Governmental Governmental General Measure D ARPA Projects Funds Funds Revenues Property Taxes $ 2,168,895 $ - $ - $ - $ - $ 2,168,895 Sales and Use Taxes 3,803,410 1,580,696 5,384,106 Business License Taxes 66,979 6 6,979 Transient Occupancy Tax 235,390 235,390 Other Taxes 2,336,191 2,336,191 Licenses and Permits 9,415 9 ,415 Fines and Forfeitures 193,445 193,445 Use of Money and Property 16,949 1,607 4,168 7 4,450 9 7,174 Charges for Services 2,940,370 6 96,064 3,636,434 Intergovernmental 3,999,622 169,370 2,167,345 1,460,799 7,797,136 Franchise Tax 347,402 347,402 Other 101,298 1 52 101,450 Total Revenues 16,219,366 1,751,673 2,171,513 2,231,465 22,374,017 Expenditures Current: General Government 2,880,562 359,624 2 56,400 3,496,586 Public Safety 4,815,521 88,962 4,904,483 Public Works 3,154,726 853,773 222,383 4,230,882 Parks and Recreation 1,811,232 29,258 1 06,254 1,946,744 Community Development 703,491 23,492 726,983 Capital Outlay 213,677 199,984 2 ,473,467 2,887,128 Total Expenditures 13,579,209 8 53,773 559,608 2,759,125 4 41,091 1 8,192,806 Excess (Deficiency) of Revenues over (under) Expenditures 2,640,157 897,900 1,611,905 (2,759,125) 1,790,374 4,181,211 Other Financing Sources (Uses): Transfers In 1,443,186 2 ,740,667 1,024,754 5,208,607 Transfers Out (1,055,040) ( 2,539,565) (50,764) (1,351,801) (4,997,170) Total Other Financing Sources (Uses) 388,146 ( 2,539,565) (50,764) 2 ,740,667 (327,047) 211,437 Net Change in Fund Balances 3,028,303 ( 1,641,665) 1,561,141 (18,458) 1,463,327 4,392,648 Fund Balances - June 30, 2022 7,731,103 1,501,544 (126,188) 9,458,333 18,564,792 Prior Period Adjustments (441,181) (48,157) (489,338) Fund Balances - June 30, 2022, Restated 7,289,922 1,501,544 (126,188) 9,410,176 18,075,454 Fund Balances - June 30, 2023 $ 10,318,225 $ ( 140,121) $ 1,434,953 $ (18,458) $ 10,873,503 $ 22,468,102 The notes to the financial statements are an integral part of this statement. 10 CITY OF IMPERIAL Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances of Governmental Funds to the Statement of Activities For the Fiscal Year Ended June 30, 2023 Amounts reported for governmental activities in the statement of activities are different because: Net change in fund balances - total governmental funds $ 4,392,648 Governmental funds report capital outlays as expenditures. However, in the statement of activities, the costs of those capital assets are allocated over their estimated useful lives as depreciation expense. This is the amount by which capital outlay exceeded depreciation in the current period. Capital outlay $ 2,832,910 Depreciation expense (2,372,373) 460,537 Certain notes receivable are reported in the governmental funds as expenditures and then, offset by a deferred inflow of resources, as they are not available to pay current expenditures. Likewise, when the note is collected, it is reflected in revenue. This is the net change between notes receivable collected and issued. (224,798) Compensated absence expenditures reported in the statement of activities do not require the use of current financial resources and therefore, are not reported as expenditures in a governmental fund. This is the net change in compensated absences for the current period. (107,441) In governmental funds, pension costs are recognized when employer contributions are made. In the statement of activities, pension costs are recognized on the accrual basis. In addition, changes in Net Pension Liability are deferred inflows and outflows and amortized. This is the difference between accrual- basis pension costs and actual employer contributions and amortization of deferred inflows and outflows in the current fiscal year. (251,174) Change in net position of governmental activities $ 4,269,772 The notes to the financial statements are an integral part of this statement. 11 CITY OF IMPERIAL Statement of Net Position Proprietary Funds June 30, 2023 Business-type Activities-Enterprise Funds Water Sewer Fund Fund Total Assets Current Assets: Cash and Investments $ 11,221,022 $ 11,724,764 $ 22,945,786 Cash and Investments with Fiscal Agent 7,148,779 837,987 7,986,766 Accounts Receivable 636,962 597,920 1,234,882 Inventory 35,842 35,842 Total Current Assets 19,042,605 13,160,671 32,203,276 Noncurrent Assets: Capital Assets: Land 99,357 179,040 278,397 Building and Improvements 11,207,018 8,063,593 19,270,611 Machinery and Equipment 4,887,452 1,912,784 6,800,236 Infrastructure 14,531,898 34,236,519 48,768,417 Less: Accumulated Depreciation (23,793,900) ( 21,679,663) (45,473,563) Total Noncurrent Assets 6,931,825 22,712,273 29,644,098 Deferred Outflows of Resources: Pension Related 361,022 232,087 593,109 Total Deferred Outflows of Resources 361,022 232,087 593,109 Total Assets and Deferred Outflows of Resources 26,335,452 36,105,031 62,440,483 Liabilities Current Liabilities: Accounts Payable 1,029,344 174,882 1,204,226 Deposits Payable 407,444 405,490 812,934 Long Term Debt - Due within One Year 764,200 817,154 1,581,354 Total Current Liabilities 2,200,988 1,397,526 3,598,514 Noncurrent Liabilities: Compensated Absences 53,614 14,470 68,084 Net Pension Liability 747,161 480,321 1,227,482 Due in More Than One Year 10,658,861 18,415,979 29,074,840 Total Noncurrent Liabilities 11,459,636 18,910,770 30,370,406 Deferred Inflows of Resources: Pension Related 19,141 12,305 31,446 Total Deferred Inflows of Resources 19,141 12,305 31,446 Total Liabilities and Deferred Inflows of Resources 13,679,765 20,320,601 34,000,366 Net Position Net Investment in Capital Assets 2,657,543 4,317,127 6,974,670 Unrestricted 9,998,144 11,467,303 21,465,447 Total Net Position $ 12,655,687 $ 15,784,430 $ 28,440,117 The notes to the financial statements are an integral part of this statement. 12 CITY OF IMPERIAL Statement of Revenues, Expenses, and Changes in Net Position Proprietary Funds For the Fiscal Year Ended June 30, 2023 Business-type Activities - Enterprise funds Water Sewer Fund Fund Total Operating Revenues: Charges for Services $ 6 ,675,905 $ 6 ,417,816 $ 13,093,721 Other Operating Revenue 1 ,381 1 ,159 2,540 Total Operating Revenues 6 ,677,286 6 ,418,975 13,096,261 Operating Expenses: Personnel 1 ,336,189 1 ,050,671 2 ,386,860 Administrative 1 ,504,479 2 59,634 1 ,764,113 Materials and Supplies 1 ,122,786 6 34,927 1 ,757,713 Maintenance 1 ,128,925 557,231 1 ,686,156 Depreciation 1 ,271,157 1 ,669,810 2 ,940,967 Total Operating Expenses 6 ,363,536 4 ,172,273 10,535,809 Operating Income 3 13,750 2 ,246,702 2 ,560,452 Non-operating Revenues (Expenses): Interest Revenue 7 9,006 4 8,571 1 27,577 Interest and Fiscal Charges (300,857) (636,586) (937,443) Intergovernmental Revenue (Expense) (121,920) (121,920) Total Non-Operating Revenue (Expenses) (221,851) (709,935) (931,786) Income before transfers 9 1,899 1 ,536,767 1,628,666 Transfers Transfers Out (132,221) (79,216) (211,437) Total Transfers (132,221) (79,216) (211,437) Change in Net Position (40,322) 1 ,457,551 1,417,229 Net Position - Beginning of Fiscal Year 1 2,585,559 1 4,460,933 27,046,492 Prior Period Adjustments 1 10,450 (134,054) ( 23,604) Net Position - Beginning of the Fiscal Year, Restated 1 2,696,009 1 4,326,879 27,022,888 Net Position - End of Fiscal Year $ 1 2,655,687 $ 1 5,784,430 $ 28,440,117 The notes to the financial statements are an integral part of this statement. 13 CITY OF IMPERIAL STATEMENT OF CASH FLOWS PROPRIETARY FUNDS For the Fiscal Year Ended June 30, 2023 Business-type Activities - Enterprise Funds Water Sewer Fund Fund Totals CASH FLOWS FROM OPERATING ACTIVITIES: Cash Received from Users $ 6,650,373 $ 6,403,028 $ 13,053,401 Cash Payments to Suppliers and Contractors (2,920,907) (1,613,008) (4,533,915) Cash Payments to Employees (1,292,816) (1,022,787) (2,315,603) Net Cash Provided (Used) By Operating Activities 2,436,650 3,767,233 6,203,883 CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES: Transfers Out (132,221) (79,216) (211,437) Net Cash Provided (Used) By Noncapital Financing Activities (132,221) (79,216) (211,437) CASH FLOWS FROM INVESTING ACTIVITIES: Interest Received 79,006 48,571 127,577 Net Cash Provided (Used) in Investing Activities 79,006 48,571 127,577 CASH FLOWS FROM CAPITAL AND RELATED FINANCING ACTIVITIES: Acquisition of Property, Plant, and Equipment (65,459) (317,027) (382,486) Intergovernmental (121,920) (121,920) Principal Payments on Debt Borrowings (675,000) (745,000) (1,420,000) Interest Paid (393,159) (683,740) (1,076,899) Net Cash Provided (Used) In Capital and Related Financing Activities (1,133,618) (1,867,687) (3,001,305) NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS 1,249,817 1,868,901 3,118,718 CASH AND CASH EQUIVALENTS, BEGINNING OF FISCAL YEAR 17,119,984 10,693,850 27,813,834 CASH AND CASH EQUIVALENTS, END OF FISCAL YEAR $ 18,369,801 $ 12,562,751 $ 30,932,552 Reconciliation to Statement of Net Position: Cash and Investments $ 11,221,022 $ 11,724,764 $ 22,945,786 Cash and Investments with Fiscal Agent 7,148,779 837,987 7,986,766 $ 18,369,801 $ 12,562,751 $ 30,932,552 CASH FLOWS FROM OPERATING ACTIVITIES: Operating Income $ 313,750 $ 2,246,702 $ 2,560,452 Adjustment to Reconcile Operating Income to Net Cash Provided by Operating Activities: Depreciation 1,271,157 1,669,810 2,940,967 Changes in Assets, Deferred Outflows, Liabilities, and Deferred Inflows: (Increase) Decrease in Accounts Receivable (26,913) (15,947) (42,860) Increase (Decrease) in Accounts Payable 759,006 (193,079) 565,927 Increase (Decrease) in Net Pension Liability 452,610 290,966 743,576 (Increase) Decrease in Pension Related Deferred Outflows (208,966) (134,336) (343,302) Increase (Decrease) in Pension Related Deferred Inflows (200,271) (128,746) (329,017) Increase (Decrease) in Deposits Payable 76,277 31,863 108,140 Total Adjustments 2,122,900 1,520,531 3,643,431 Net Cash Provided (Used) By Operating Activities $ 2,436,650 $ 3,767,233 $ 6,203,883 The notes to the financial statements are an integral part of this statement. 14 CITY OF IMPERIAL FIDUCIARY FUNDS STATEMENT OF NET POSITION June 30, 2023 Private Purpose Trust Fund RDA Successor Custodial Agency Fund ASSETS Cash and investments $ 756,987 $ 2,484,627 Cash and investments with fiscal agent 3,051,812 Capital assets, net of accumulated depreciation 311,012 Total Assets 1,067,999 $ 5,536,439 LIABILITIES Deposits payable 5,536,439 Long-term debt, due within one year 830,000 Long-term debt, due in more than one year 15,230,000 Total Liabilities 16,060,000 $ 5,536,439 NET POSITION Held in trust for others (14,992,001) Total Net Position $ (14,992,001) The notes to the financial statements are an integral part of this statement. 15 CITY OF IMPERIAL FIDUCIARY FUNDS STATEMENT OF CHANGES IN NET POSITION For the Fiscal Year Ended June 30, 2023 Private Purpose Trust Fund RDA Successor Agency Additions: Intergovernmental $ 2,179,446 Use of money and property 18,944 Total additions 2,198,390 Deductions: Interest Expense 618,974 Contribution to City 3,528,790 Total deductions 4,147,764 Change in net position ( 1,949,374) Net Position - July 1, 2022 ( 12,541,554) Prior period adjustment (501,073) Net Position, July 1, 2022, Restated ( 13,042,627) Net Position - June 30, 2023 $ ( 14,992,001) The notes to the financial statements are an integral part of this statement. 16 NOTES TO BASIC FINANCIAL STATEMENTS CITY OF IMPERIAL NOTES TO BASIC FINANCIAL STATEMENTS June 30, 2023 NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES A. Reporting Entity The City of Imperial is a municipal corporation governed by an elected five-member City Council who, in turn, elects one of its members to serve as the Mayor. As required by accounting principles generally accepted in the United States of America, these financial statements present the government and its component units, entities for which the government is considered to be financially accountable. Blended component units, although legally separate entities, are, in substance, part of the government’s operations and so data from these units are combined with data of the City. The blended component units have a June 30 fiscal year end to coincide with the City’s. Blended Component Units. In May 1994, the Imperial Financing Authority (Authority) was formed in order to provide a funding vehicle for necessary street improvements within the City. The governing board of the Imperial Financing Authority is the City Council, and the City Manager acts as Executive Director. A separate financial report is not being issued for the Imperial Financing Authority. The activity of the Authority is reported within the General Fund of the City. The Imperial Community Facilities District (District) was formed in order to provide funding for necessary community development projects within the City. The City currently has six separate Districts: 2004-1 Victoria, 2004-2 Mayfield, 2004-3 Bratton, 2005-1 Springfield, 2006-Monterrey Park, and 2006-2 Savannah Ranch. B. Basis of Presentation Government-wide Financial Statements The statement of net position and statement of activities display information about the primary government (the City). These statements include the financial activities of the overall government, except for fiduciary activities. Eliminations have been made to minimize the double counting of internal activities. These statements distinguish between the governmental and business-type activities of the City. Governmental activities, which normally are supported by taxes and intergovernmental revenues, are reported separately from business-type activities, which rely, to a significant extent, on fees charged to external parties. The statement of activities presents a comparison between direct expenses and program revenues for each segment of the business-type activities of the City and for each function of the City’s governmental activities. Direct expenses are those that are specifically associated with a program or function and; therefore, are clearly identifiable to a particular function. Program revenues include 1) charges paid by the recipients of goods or services offered by the programs and 2) grants and contributions that are restricted to meeting the operational or capital requirements of a particular program. Revenues that are not classified as program revenues, including all taxes, are presented instead as general revenues. When both restricted and unrestricted net positions are available, unrestricted resources are used only after the restricted resources are depleted. 17 CITY OF IMPERIAL NOTES TO BASIC FINANCIAL STATEMENTS June 30, 2023 NOTE 1- SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) B. Basis of Presentation (Continued) Fund Financial Statements The fund financial statements provide information about the City’s funds, including fiduciary funds. Separate statements for each fund category – governmental, proprietary, and fiduciary – are presented. The emphasis of fund financial statements is on major governmental and enterprise funds; each displayed in a separate column. All remaining governmental and enterprise funds are separately aggregated and reported as nonmajor funds. Proprietary funds distinguish operating revenues from Nonoperating, such as charges for services, as they result from exchange transactions associated with the principal activity of the fund. Exchange transactions are those in which each party receives and gives up essentially equal values. Nonoperating revenues, such as subsidies and investment earnings, result from nonexchange transactions or ancillary activities. The City reports four major governmental funds:  The General Fund is used to account for all revenues and expenditures necessary to carry out basic governmental activities of the City that are not accounted for through other funds. For the City, the General Fund includes activities such as public protection, public works and facilities, parks and recreation, and community development.  The LTA Measure D Special Revenue Fund was established to account for all proceeds and expenditures associated with street and highway projects received as part of the local transportation authority Measure D sales tax.  The ARPA Special Revenue Fund was established to account for all proceeds and expenditures associated the American Rescue Plan.  The Capital Projects Capital Projects Fund was established to account for revenue and expenditures related to capital projects within the City. The City reports the following two major enterprise funds:  The Water Fund was established to account for the financial activity for the purpose of operation and maintenance of City’s water utility. The costs of providing these services to the general public are financed or recovered through user charges.  The Sewer Fund was established to account for the financial activity for the purpose of operation and maintenance of the City’s sewer system including the wastewater treatment plant. The costs of providing these services to the general public are financed or recovered through user charges. The City reports the following additional fund types: Fiduciary Funds Custodial Funds are used to account for assets held by the City in a trustee capacity or as an agent for individuals, private organizations, other government units, and/or other funds. Private Purpose Trust Fund accounts for the operations of the former redevelopment agency. 18 CITY OF IMPERIAL NOTES TO BASIC FINANCIAL STATEMENTS June 30, 2023 NOTE 1- SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) C. Basis of Accounting and Measurement Focus The government-wide, proprietary, and fiduciary funds financial statements except for Agency Funds (that have no measurement focus) are reported using the economic resources measurement focus and the accrual basis of accounting. Revenues are recorded when earned and expenses are recorded at the time the liabilities are incurred, regardless of when the related cash flows take place. Nonexchange transactions, in which the City gives (or receives) value without directly receiving (or giving) equal value in exchange, include property and sales taxes, grants, entitlements and donations. On an accrual basis, revenue from property taxes is recognized in the fiscal year for which the taxes are levied. Revenues from sales tax are recognized when the underlying transactions take place. Revenues from grants, entitlements, and donations are recognized in the fiscal year in which all eligible requirements have been satisfied. Governmental funds are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Under this method, revenues are recognized when susceptible to accrual (i.e., when they are "measurable and available"). "Measurable" means the amount of the transaction can be determined and "available" means collectible within the current period or soon enough thereafter to pay liabilities of the current period. The City considers all revenues available if they are collected within 60 days after fiscal year-end. Expenditures are recorded when the related fund liability is incurred, except for debt service expenditures which are recognized when due, and certain compensated absences and claims and judgments which are recognized when the obligations are expected to be liquidated with expendable available financial resources. Capital asset acquisitions are reported as expenditures in governmental funds. Proceeds from long-term debt and capital leases are reported as other financing sources. Property taxes, transient occupancy taxes, and interest are susceptible to accrual. Sales taxes collected and held by the state at fiscal year-end on behalf of the City are also recognized as revenue. Other receipts and taxes become measurable and available when cash is received by the City and are recognized as revenue at that time. Entitlements and shared revenues are recorded at the time of receipt or earlier if the susceptible to accrual criteria are met. Expenditure-driven grants are recognized as revenue when the qualifying expenditures have been incurred and all other grant requirements have been met. D. Assets, Liabilities, and Equity 1. Deposits and Investments In order to maximize the flexibility of its investment program and to aid in cash budgeting, the City pools the cash of all funds, except for monies deposited with fiscal agents in accordance with related bond indentures. The cash and investments balance in each fund represents that fund’s equity share of the City’s cash and investment pool. As the City places no restrictions on the deposit or withdrawal of a particular fund’s equity in the pool, the pool operates like a demand deposit account for the participating funds. Interest income earned on pooled cash and investments is allocated monthly to the various funds based on month-end balances and is adjusted at fiscal year-end. Interest income on restricted cash and investments with fiscal agents is credited directly to the related fund. 19 CITY OF IMPERIAL NOTES TO BASIC FINANCIAL STATEMENTS June 30, 2023 NOTE 1- SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) D. Assets, Liabilities, and Equity (Continued) 1. Deposits and Investments (Continued) In accordance with the State of California Government Code, the City adopts an investment policy annually that, among other things, authorizes types and concentrations of investments and maximum investment terms. The City’s investments are carried at fair value. The fair value of equity and debt securities is determined based on sales prices or bid-and-asked quotations from SEC-registered securities exchanges or NASDAQ dealers. LAIF determines the fair value of its portfolio quarterly and reports a factor to the City; the City applies that factor to convert its share of LAIF from amortized cost to fair value. Changes in fair value are allocated to each participating fund. For purposes of the statement of cash flows, the City has defined cash and cash equivalents to be change and petty cash funds, equity in the City’s cash and investment pool, and restricted non-pooled investments with initial maturities of three months or less. Investments are stated at fair value in accordance with GASB Statement No.31, Accounting and Financial Reporting for Certain Investments and for External Investment Pools. Short-term investments are reported at cost, which approximates fair value. The fair values are based on quoted market prices, if available, or estimated using quoted market prices for similar securities. Securities traded on national or international exchanges are valued at the last reported sales price at current exchange rates. Interest, dividends, and realized and unrealized gains and losses, based on the specific identification method, are included in interest revenue when earned. 2. Receivables and Payables Transactions between funds that are representative of lending/borrowing arrangements outstanding at the end of the fiscal year are referred to as "due to/from other funds." Any residual balances outstanding between the governmental activities and business-type activities are reported in the government-wide financial statements as “internal balances.” Advances between funds, as reported in the fund financial statements, are offset by a fund balance reserve account in applicable governmental funds to indicate that they are not available for appropriation and are not expendable available financial resources. Property tax revenue is recognized in the fiscal year for which the taxes have been levied providing they become available. Available means when due, or past due and receivable within the current period and collected within the current period or expected to be collected soon enough thereafter (not to exceed 60 days) to be used to pay liabilities of the current period. The County of Imperial collects property taxes for the City and Agency. Tax liens attach annually on the first day in January preceding the fiscal year for which the taxes are levied. The tax levy covers the fiscal period July 1st to June 30th. One-half of the taxes on real property are due on November 1st; the second installment is due on March 1st. All taxes are delinquent, if unpaid by December 10th and April 10th respectively. Unsecured personal property taxes become due on July 1st of each year and are delinquent, if unpaid by August 31st. The City has elected to receive the City’s portion of the property taxes from the county under the county Teeter Bill program. Under this program, the City receives 100 percent of the City’s share of the levied property taxes in periodic payments with the county assuming the responsibility for the delinquencies 20 CITY OF IMPERIAL NOTES TO BASIC FINANCIAL STATEMENTS June 30, 2023 NOTE 1- SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) D. Assets, Liabilities, and Equity (Continued) 2. Receivables and Payables (Continued) GASB Statement No. 96, SBITAs This Statement provides guidance on the accounting and financial reporting for subscription-based information technology arrangements (SBITAs) for government end users (governments). This Statement (1) defines a SBITA; (2) establishes that a SBITA results in a right-to-use subscription asset—an intangible asset—and a corresponding subscription liability; (3) provides the capitalization criteria for outlays other than subscription payments, including implementation costs of a SBITA; and (4) requires note disclosures regarding a SBITA. To the extent relevant, the standards for SBITAs are based on the standards established in GASB Statement No. 87, Leases, as amended. The City did not report any significant accounting changes from the implementation of this Statement during the fiscal year ended June 30, 2023. 3. Inventories and Prepaid Items Inventories are valued at cost using the first-in/first-out (FIFO) method. The costs of governmental fund-type inventories are recorded as expenditures when consumed rather than when purchased. Certain payments to vendors reflect costs applicable to future accounting periods and are recorded as prepaid items. 4. Capital Assets Capital assets, which include property, plant, equipment, fine art, and infrastructure assets (e.g., roads, bridges, sidewalks, traffic lights and signals, street lights, and similar items), are reported in the applicable governmental or business-type activities columns in the government-wide financial statements. Capital assets are defined by the City as assets with an initial, individual cost of $5,000 or more and an estimated useful life in excess of one year. Such capital assets are recorded at historical cost or estimated historical cost if purchased or constructed. Donated capital assets are recorded at estimated fair value at the date of donation. The cost of normal maintenance and repairs that do not add to the value of the capital asset or materially extend capital asset lives are not capitalized. Major outlays for capital assets and improvements are capitalized as projects are constructed. Interest incurred during the construction phase of capital assets of business-type activities is included as part of the capitalized value of the assets constructed. No interest was capitalized during the fiscal year ended June 30, 2023. Capital assets of the City are depreciated using the straight-line method over the following estimated useful lives: Assets Years Buildings 30 Improvements other than buildings 30 Infrastructure 20 to 40 Utility systems 40 to 75 Vehicles 5 to 15 Computer equipment 7 Other equipment and furnishings 7 21 CITY OF IMPERIAL NOTES TO BASIC FINANCIAL STATEMENTS June 30, 2023 NOTE 1- SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) D. Assets, Liabilities, and Equity (Continued) 5. Compensated Absences It is the City’s policy to permit employees to accumulate earned but unused vacation and sick leave benefits. All vacation and sick leave benefits are accrued as earned by employees. A portion of unused sick leave benefits, varying by employee bargaining unit, vests and is payable upon retirement. For proprietary funds, a current liability is reported for that portion of the estimated value of vacation and sick leave benefits to be used during the subsequent fiscal year, and the estimated value of vacation vested sick leave benefits of employees approaching or at their respective retirement ages. The balance is considered a long-term obligation. A liability is accrued for all earned but unused leave benefits in the government-wide and enterprise fund statements. This liability will be liquidated as either additional cash payments in the event of employee termination or as part of budgeted salary expenditures if used by employees as compensated leave time while still employed by the City. In the fund financial statements, governmental funds accrue current liabilities for material vacation leave benefits due on demand to governmental fund employees that have terminated prior to fiscal year-end. Non-current amounts will be recorded as fund expenditures in the fiscal year in which they are paid or become due on demand to terminated employees. 6. Long-term Obligations In the government-wide financial statements, and proprietary fund types in the fund financial statements, long-term debt and other long-term obligations are reported as liabilities in the applicable governmental activities, business-type activities, or proprietary fund type statements of net position. Debt premiums and discounts are deferred and amortized over the life of the indebtedness using the straight line method. Notes payable are reported net of the applicable bond premium or discount. In the fund financial statements, governmental fund types recognize debt premiums and discounts during the current period. The face amount of debt issued is reported as other financing sources. Premiums received on debt issuances are reported as other financing sources while discounts on debt issuances are reported as other financing uses. Issuance costs, whether or not withheld from the actual debt proceeds received, are reported as debt service expenditures. 7. Net Position The government-wide financial statements utilize a net position presentation. Net position is categorized as net investment in capital assets, restricted, and unrestricted. Net Investment In Capital Assets – This category groups all capital assets, including infrastructure, into one component of net position. Accumulated depreciation and the outstanding balances of debt that are attributable to the acquisition, construction, or improvement of these assets reduce the balance in this category. Restricted Net Position – This category presents external restrictions imposed by creditors, grantors, contributors, or laws or regulations of other governments and restrictions imposed by law through constitutional provisions or enabling legislation. Unrestricted Net Position – This category represents net position of the City, not restricted for any project or other purpose. When an expense is incurred for purposes for which both restricted and unrestricted resources are available, the City’s policy is to apply restricted resources first. 22 CITY OF IMPERIAL NOTES TO BASIC FINANCIAL STATEMENTS June 30, 2023 NOTE 1- SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) E. Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of the financial statements. Estimates also affect the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. F. Fund Balance In the fund financial statements, governmental funds report fund balance as nonspendable, restricted, committed, assigned, or unassigned based primarily on the extent to which the City is bound to honor constraints on how specific amounts can be spent. • Nonspendable fund balance – amounts that cannot be spent because they are either (a) not spendable in form or (b) legally or contractually required to be maintained intact. • Restricted fund balance – amounts with constraints placed on their use that are either (a) externally imposed by creditors, grantors, contributors, or laws or regulations of other governments; or (b) imposed by law through constitutional provisions or enabling legislation. • Committed fund balance – amounts that can only be used for specific purposes determined by formal action of the City’s highest level of decision-making authority (the City Council) and that remain binding unless removed in the same manner. The underlying action that imposed the limitation needs to occur no later than the close of the reporting period. • Assigned fund balance – amounts that are constrained by the City’s intent to be used for specific purposes. The intent can be established at either the highest level of decision making, or by a body or an official designated for that purpose. • Unassigned fund balance – the residual classification for the City’s funds that include amounts not contained in the other classifications. The City Council establishes, modifies or rescinds fund balance commitments and assignments by passage of an ordinance or resolution. G. Future Accounting Pronouncements GASB Statements listed below will be implemented in future financial statements. The provisions for GASB Statement Number 99, “Omnibus 2022” are effective for fiscal year beginning after June 15, 2023. The provisions of Statement Number 100 “Accounting Changes and Error Corrections – an amendment of GASB Statement No. 62” are effective for fiscal years beginning after June 15, 2023. The provisions of Statement Number 101 “Compensated Absences” are effective for fiscal years beginning after December 15, 2023. 23 CITY OF IMPERIAL NOTES TO BASIC FINANCIAL STATEMENTS June 30, 2023 NOTE 2 - STEWARDSHIP, COMPLIANCE, AND ACCOUNTABILITY A. Budgetary Information a. General Budget Policies 1. The annual budget adopted by the City Council provides for the general operation of the City. It includes proposed expenditures and the means of financing them. 2. The City Council approves total budgeted appropriations and any amendments to appropriations throughout the fiscal year. All amendments made during the fiscal year are included in the budgetary amounts reported herein. The “appropriated budget” covers all City expenditures, with the exception of debt service on bond issues and capital improvement projects carried forward from prior fiscal years, which expenditures constitute legally authorized “non-appropriated budget”. Actual expenditures may not exceed budgeted appropriations at the fund level, which is the legal level of control. 3. Formal budgetary integration is employed as a management control device during the fiscal year. Commitments for materials and services, such as purchase orders and contracts, are recorded as encumbrances to assist in controlling expenditures. Appropriations which are encumbered, lapse at fiscal year-end, and then are added to the following fiscal year’s budgeted appropriations. 4. Budgets for the General and Special Revenue Funds are adopted on a basis substantially consistent with accounting principles generally accepted in the United States of America (USGAAP). Accordingly, actual revenues and expenditures can be compared with related budgeted amounts without any significant reconciling items. For the fiscal year ended June 30, 2023 the following nonmajor funds did not have legally adopted budgets : COPS, Dial-a-ride, Asset Forfeiture, Library Literacy, Police Tech Grant, August Worthington, Community Services Grant, STLP, ARPA Utility, CARES, Early Learning Grant, Per Capita, Utility Assistance, SB 1383. The City Manager is authorized to transfer budgeted amounts between departments within any fund; however, any revisions that alter the total expenditures of any fund must be approved by the City Council. Budget comparisons are not presented for the Proprietary Funds, as the City is not legally required to adopt a budget for these fund types. B. Budget/USGAAP Reconciliation No funds adopted project-length or budgetary basis budgets and, therefore, no schedule reconciling the amounts on the Combined Statement of Revenues, Expenditures, and Changes in Fund Balance- Budget to Actual to the amounts on the Combined Statement of Revenues, Expenditures, and Changes in Fund Balances has been prepared. 24 CITY OF IMPERIAL NOTES TO BASIC FINANCIAL STATEMENTS June 30, 2023 NOTE 2 - STEWARDSHIP, COMPLIANCE, AND ACCOUNTABILITY (Continued) C. Excess of Expenditures over Appropriations For the fiscal year ended June 30, 2023, the following funds had excess expenditures over appropriations. Fund Amount Major Governmental Fund: General Fund: Public Works $ 1 ,272,502 Capital Outlay 213,677 D. Deficit Fund Equity At June 30, 2023, the following funds had an accumulated deficit: Fund Amount Major Governmental Funds: LTA Measure D $ 1 40,121 Capital Projects 1 8,458 Nonmajor Governmental Funds: Per Capita 177,952 These fund balance deficits are primarily due to the City incurring costs in excess of receiving revenues. The Funds should alleviate these deficits as revenues are received or as General Fund transfers funds. NOTE 3 – CASH AND INVESTMENTS Cash and investments as of June 30, 2023 are classified in the accompanying financial statements as follows: Cash and investments as of June 30, 2023 consist of the following: Cash on hand $ 450 Deposits with financial institutions 44,443,592 Investments 15,804,506 Total cash and investments $ 60,248,548 25 CITY OF IMPERIAL NOTES TO BASIC FINANCIAL STATEMENTS June 30, 2023 NOTE 3 – CASH AND INVESTMENTS (CONTINUED) A. Investments Authorized by the California Government Code and the City’s Investment Policy The table below identifies the investment types that are authorized for the City of Imperial (City) by the California Government Code (or the City’s investment policy, where more restrictive). The table also identifies certain provisions of the California Government Code (or the City’s investment policy, where more restrictive) that address interest rate risk, credit risk, and concentration of credit risk. This table does not address investments of debt proceeds held by bond trustee that are governed by the provisions of debt agreements of the City rather than the general provisions of the California Government Code or the City’s investment policy. Maximum Maximum Maximum Percentage Investment Authorized Investment Type Maturity of Portfolio in One Issuer Bonds issued by the City N/A None None US Treasury Obligations 5 years None None Federal Agency Issues 5 years None None Negotiable Certificates of Deposit 5 years 30% None Repurchase Agreements 1 year None None Bankers' Acceptances 180 days 40% 30% Medium Term Notes 5 years 30% None Money Market Mutual Funds N/A None 10% Commercial Paper 270 days 25% None County Pool Investment Funds N/A None None Local Agency Investment Fund (LAIF) N/A None $75 Million Collateralized Bank Deposits N/A None None Mortgage Pass-through Securities 5 years 20% None Shares of Beneficial Interest by a JPA N/A None None The investment policy allows for the above investments which have equal safety and liquidity as all other allowed investments. Maturity depends on the cash needs of the City. B. Investments Authorized by Debt Agreements Investment of debt proceeds held by bond trustees are governed by provisions of the debt agreements rather than the general provisions of the California Government Code or the City’s investment policy. The table below identifies the Investment types that are authorized for investments held by bond trustee. The table also identifies certain provisions of these debt agreements that address interest rate risk, credit risk, and concentration of credit risk. 26 CITY OF IMPERIAL NOTES TO BASIC FINANCIAL STATEMENTS June 30, 2023 NOTE 3 – CASH AND INVESTMENTS (Continued) B. Investments Authorized by Debt Agreements (Continued) Maximum Maximum Maximum Percentage Investment Authorized Investment Type Maturity of Portfolio in One Issuer Local Agency Bonds N/A None None U.S. Treasury Obligations N/A None None State Obligations N/A None None U.S. Government Agency Issues N/A None None Money Market Mutual Fund N/A None None Bankers Acceptances N/A None None Commercial Paper 270 days None None Certificates of Deposit N/A None None Repurchase Agreements N/A None None Investment Agreements N/A None None Local Agency Investment Fund (LAIF) N/A None None The investment policy allows for the above investments which have equal safety and liquidity as all other allowed investments. Maturity depends on the cash needs of the City. C. Disclosures Relating to Interest Rate Risk Interest rate risk is the risk that changes in market interest rates will adversely affect the fair value of an investment. Generally, the longer the maturity of an investment, the greater the sensitivity of its fair value to changes in market interest rates. One of the ways that the City manages its exposure to interest rate risk is by purchasing a combination of shorter term and longer term investments and by timing cash flows from maturities so that a portion of the portfolio is maturing or coming close to maturity evenly over time as necessary to provide the cash flow and liquidity needed for operations. Information about the sensitivity of the fair values of the City’s investments (including investments held by bond trustee) to market interest rate fluctuations is provided by the following table that shows the distribution of the City’s investments by maturity: Remaining maturity (in Months) 12 Months 13 to 24 25-60 More Than 60 Investment Type Totals or Less Months Months Months State Investment Pool (LAIF) $ 15,804,506 $ 15,804,506 $ - $ - $ - $ 15,804,506 $ 15,804,506 $ - $ - $ - D. Investments with Fair Values Highly Sensitive to Interest Rate Fluctuations The City has no investments (including investments held by bond trustees) that are highly sensitive to interest rate fluctuations (to a greater degree than already indicated in the information provided above). 27 CITY OF IMPERIAL NOTES TO BASIC FINANCIAL STATEMENTS June 30, 2023 NOTE 3 – CASH AND INVESTMENTS (Continued) E. Disclosures Relating to Credit Risk Generally, credit risk is the risk that an issuer of an investment will not fulfill its obligation to the holder of the investment. This is measured by the assignment of a rating by a nationally recognized statistical rating organization. Presented below is the minimum rating required by (where applicable) the California Government Code, the City’s investment policy, or debt agreements, and the actual rating, as of fiscal year end, for each investment type. Rating as of Fiscal Year End Minimum Exempt Legal From Not Investment Type Amount Rating Disclosure AAA AA A Rated State Investment Pool $ 15,804,506 N/A $ - $ - $ - $ - $ 1 5,804,506 Total $ 15,804,506 $ - $ - $ - $ - $ 1 5,804,506 F. Concentration of Credit Risk The investment policy of the City contains limitations on the amount that can be invested in any one issuer beyond that stipulated by the California Government Code. There are no investments in any one issuer (other than money market) that represent 5% or more of total City’s investments. G. Custodial Credit Risk Custodial credit risk for deposits is the risk that, in the event of the failure of a depository financial institution, a government will not be able to recover its deposits or will not be able to recover collateral securities that are in the possession of an outside party. The custodial credit risk for investments is the risk that, in the event of the failure of the counterparty (e.g., broker-dealer) to a transaction, a government will not be able to recover the value of its investment or collateral securities that are in the possession of another party. The California Government Code and the City’s investment policy do not contain legal or policy requirements that would limit the exposure to custodial credit risk for deposits or investments, other than the following provision for deposits: The California Government Code requires that a financial institution secure deposits made by state or local governmental units by pledging securities in an undivided collateral pool held by a depository regulated under state law (unless so waived by the governmental unit). The fair value of the pledged securities in the collateral pool must equal at least 110% of the total amount deposited by the public agencies. California law also allows financial institutions to secure City deposits by pledging first trust deed mortgage notes having a value of 150% of the secured public deposits. As of June 30, 2023, all of the City’s deposits with financial institutions in excess of federal depository insurance limits were held in collateralized accounts. 28 CITY OF IMPERIAL NOTES TO BASIC FINANCIAL STATEMENTS June 30, 2023 NOTE 3 – CASH AND INVESTMENTS (Continued) H. Investment in State Investment Pool The City is a voluntary participant in the Local Agency Investment Fund (LAIF) that is regulated by the California Government Code under the oversight of the Treasurer of the State of California. The fair value of the City’s investment in this pool is reported in the accompanying financial statements at amounts based upon the City’s pro-rata share of the fair value provided by LAIF for the entire LAIF portfolio (in relation to the amortized cost of that portfolio). The balance available for withdrawal is based on the accounting records maintained by LAIF, which are recorded on an amortized cost basis. I. Fair Value Measurements The City categorizes its fair value measurements within the fair value hierarchy establish by generally accepted accounting principles. These principles recognize a three tiered fair value hierarchy as follows: Level 1 – Investments reflect prices quoted in active markets; Level 2 – Investments reflect prices that are based on similar observable asset either directly or indirectly, which may include inputs in markets that are not considered active; and Level 3 – Investments reflect prices based upon unobservable sources. The City did not have any investments applicable to recurring fair value measurements as of June 30, 2023. NOTE 4 – INTERFUND TRANSACTIONS A. Interfund Receivables and Payables During the course of normal operations, numerous transactions occur between individual funds that may result in amounts owed between funds. Those related to goods and services type transactions are classified as “due to and from other funds”. The following presents a summary of current interfund balances at June 30, 2023: Receivable Fund Amount Payable Fund Amount Major Governmental Fund: Nonmajor Governmental Funds: General Fund $ 235,417 Public Safety Prop 172 $ 57,465 Per Capita 177,952 Totals $ 235,417 Totals $ 235,417 B. Transfers between Funds Transfers are indicative of funding for capital projects, lease payments or debt service, subsidies of various City operations, and re-allocations of special revenues. All inter-fund transfers between individual government funds have been eliminated on the government-wide statements. The following schedule briefly summarizes the City’s transfer activity for the fiscal year ended June 30, 2023: 29 CITY OF IMPERIAL NOTES TO BASIC FINANCIAL STATEMENTS June 30, 2023 NOTE 4 – INTERFUND TRANSACTIONS (CONTINUED) B. Transfers between Funds (Continued) Fund Transfers-in Transfers-out Major Governmental Funds: General Fund $ 1,443,186 $ 1,055,040 LTA Measure D 2,539,565 ARPA 50,764 Capital Projects Capital Projects Fund 2,740,667 Major Enterprise Funds: Water Fund 132,221 Sewer Fund 79,216 Nonmajor Governmental Funds: TCRF Special Revenue Fund 2 9,996 Traffic Safety Special Revenue Fund 3,500 Gas Tax Special Revenue Fund 400,000 Local Transportation Special Revenue Fund 5,000 Public Safety Prop 172 Special Revenue Fund 97,942 COPS Grant Special Revenue Fund 61,895 76,720 Housing Rehabilitation Special Revenue Fund 5,000 RLA Special Revenue Fund 5,000 Wildflower Landscaping and Lighting Special Revenue Fund 17,124 Paseo Del Sol Landscaping and Lighting Special Revenue Fund 69,578 Sky Ranch District Special Revenue Fund 99,243 Prop 1B Special Revenue Fund 164,419 Library Literacy Special Revenue Fund 42,856 Police Technology Grant 112,075 SB1 Special Revenue Fund 499,213 Housing General Special Revenue Fund 5,000 Park Impact Fees Special Revenue Fund 25,625 STPL Special Revenue Fund 615,001 Per Capita Special Revenue Fund 41,368 ARPA Utility Special Revenue Fund Utility Assistance Special Revenue Fund Totals $ 5,208,607 $ 5,208,607 Transfers into the General Fund are related to administrative costs and overheard costs that are part of a city-wide cost allocation plan. Transfers from the General Fund are related to contributions made from unassigned funds to assist in capital projects and other operating costs of special revenue and capital project funds. Transfers from the General Fund may also be council approved transfers to offset accumulated deficits that special revenue or capital projects funds may have accumulated due to unanticipated costs or change orders. 30 CITY OF IMPERIAL NOTES TO BASIC FINANCIAL STATEMENTS June 30, 2023 NOTE 5 – CAPITAL ASSETS Capital Asset activity for the fiscal year ended June 30, 2023 was as follows: Balance at Prior Period Balance at June 30, 2022 Additions Deletions Transfers Adjustment June 30, 2023 Governmental activities: Capital assets, not being depreciated: Land $ 3,329,400 $ - $ - $ - $ - $ 3,329,400 Construction in progress - 2,473,467 2,473,467 Total capital assets, not being depreciated 3,329,400 2,473,467 5,802,867 Capital assets, being depreciated: Machinery and Equipment 8,743,015 359,443 113,224 9,215,682 Infrastructure 46,236,205 383,172 46,619,377 Total capital assets being depreciated 54,979,220 359,443 496,396 55,835,059 Less accumulated depreciation for: Machinery and Equipment (7,139,020) (534,848) 195,069 (7,478,799) Infrastructure (23,059,818) (1,837,525) (24,897,343) Total accumulated depreciation (30,198,838) (2,372,373) 195,069 (32,376,142) Total capital assets, being depreciated, net 24,780,382 (2,012,930) 691,465 23,458,917 Governmental activities capital assets, net $ 28,109,782 $ 460,537 $ - $ - $ 691,465 $ 29,261,784 Balance at Prior Period Balance at Business-type activities: June 30, 2022 Additions Deletions Transfers Adjustments June 30, 2023 Capital assets, not being depreciated: Land $ 278,397 $ - $ - $ - $ - $ 278,397 Construction in progress 20,813,874 177,499 (20,991,373) Total capital assets, not being depreciated 21,092,271 177,499 (20,991,373) 278,397 Capital assets, being depreciated: Buildings and Improvements 19,270,611 19,270,611 Machinery and Equipment 6,613,514 186,722 6,800,236 Infrastructure 27,758,782 18,266 20,991,373 48,768,421 Total capital assets, being depreciated 53,642,907 204,988 20,991,373 74,839,268 Less accumulated depreciation for: Buildings and Improvements (17,322,387) (607,844) 97,192 (17,833,039) Machinery and Equipment (5,869,579) (196,368) (6,065,947) Infrastructure (19,703,777) (2,136,755) 265,951 (21,574,581) Total accumulated depreciation (42,895,743) (2,940,967) 363,143 (45,473,567) Total capital assets, being depreciated, net 10,747,164 (2,735,979) 20,991,373 363,143 29,365,701 Business-type activities capital assets, net $ 31,839,435 $ (2,558,480) $ - $ - $ 363,143 $ 29,644,098 Depreciation Depreciation expense was charged to governmental functions as follows: General Government $ 790,791 Public Works 790,791 Public Safety 790,791 Total depreciation expense – governmental functions $ 2,372.373 Depreciation expense was charged to business-type functions as follows: Water $ 1,271,157 Sewer 1,669,810 Total depreciation expense – business-type functions $ 2,940,967 31 CITY OF IMPERIAL NOTES TO BASIC FINANCIAL STATEMENTS June 30, 2023 NOTE 6 – NOTES RECEIVABLE The City has established a number of housing assistance loan programs using HOME Investment Partnerships Program grant funds. These loans consist of several loans for first-time home buyers assistance and home rehabilitation assistance loans for qualified persons. The City also utilizes Community Development Block Grant (CDBG) to provide business assistance loans and home rehabilitation loans to qualified persons. NOTE 7 – LONG-TERM LIABILITIES The following is a schedule of long-term liabilities for Governmental Activities and Business-type Activities for the fiscal year ended June 30, 2023: Balance at Balance at Due Within June 30, 2022 Additions Repayments June 30, 2023 One Year Governmental Activities: Compensated absences $ 4 28,121 $ 384,904 $ (277,463) $ 535,562 $ - Total $ 4 28,121 $ 384,904 $ (277,463) $ 535,562 $ - Business-type Activities: Water Fund: Compensated absences $ 5 3,614 $ 53,614 $ (53,614) $ 53,614 $ - 2012 Certificates of participation 3 ,350,000 (615,000) 2,735,000 635,000 2012 Certificates of participation premium 1 78,587 (41,212) 137,375 41,212 2019 Water revenue bonds 7 ,990,000 (60,000) 7,930,000 65,000 2019 Water revenue bonds premium 6 43,674 (22,988) 620,686 22,988 Sewer Fund: Compensated absences 1 4,470 14,470 (14,470) 14,470 2012 Certificates of participation 3 ,600,000 (660,000) 2,940,000 690,000 2012 Certificates of participation premium 4 8,346 (11,156) 37,190 11,156 2019 Wastewater revenue bonds 1 5,405,000 (85,000) 15,320,000 80,000 2019 Wastewater revenue bonds premium 9 71,941 (35,998) 935,943 35,998 Total $ 3 2,255,632 $ 68,084 $ (1,599,438) $ 30,724,278 $ 1,581,354 1. Business-type Activities – Water/Wastewater 2012 COP On April 1, 2012, the City issued the 2012 certificates of participation in the amount of $10,065,000 for the water facility and $8,550,000 for the wastewater facility. The proceeds of the sale were used together with other available moneys to provide funds to the City to prepay and defease on a current basis the City’s Refunding Certificates of Participation Series 2001 of which $7,190,000 (water) and $4,995,000 (sewer) remained outstanding, and to finance certain capital improvements to the City’s water and wastewater system, to fund a reserve fund for the Bonds, and to pay certain costs of issuing the Bonds. Interest is payable semi-annually on April and October 15 commencing on October 15, 2012 through October 15, 2026 and ranges from 3% to 5%. As of June 30, 2023, the balances remaining for Water and Wastewater Refunding COPs are $2,735,000 and $2,940,000 respectively. In the event of a default, the full outstanding balance of the debt is due and payable. 32 CITY OF IMPERIAL NOTES TO BASIC FINANCIAL STATEMENTS June 30, 2023 NOTE 7 – LONG-TERM LIABILITIES (CONTINUED) Annual debt service requirements for the Certificates of Participation are shown below: Fiscal Year 2012 Certificates of Participation - Water Ended June 30, Principal Interest Total 2024 $ 6 35,000 $ 120,875 $ 755,875 2025 6 65,000 88,375 753,375 2026 7 00,000 54,250 754,250 2027 7 35,000 18,375 753,375 $ 2 ,735,000 $ 281,875 $ 3,016,875 Fiscal Year 2012 Certificates of Participation - Wastewater Ended June 30, Principal Interest Total 2024 $ 690,000 $ 110,287 $ 800,287 2025 7 20,000 80,324 800,324 2026 7 50,000 49,087 799,087 2027 7 80,000 16,575 796,575 $ 2,940,000 $ 256,273 $ 3,196,273 2. Business-type Activities – Wastewater Revenue Bonds 2019 On May 1, 2019, the City issued the 2019 Wastewater revenue bonds in the amount of $15,620,000 and pledged the City’s Wastewater Fund as the specific revenue source for the repayment of the debt. The proceeds of the sale were used to provide funds to the City to prepay and defease on a current basis the City’s Wastewater Parity COP 2005 in the amount of $2,105,000 and to finance certain capital improvements to the City’s wastewater system, to fund a reserve fund for the Bonds, and to pay certain costs of issuing the Bonds. Interest is payable semi-annually on April and October 15 commencing on October 15, 2019 through October 15, 2049 and ranges from 3% to 5%.. As of June 30, 2023, the balance outstanding for 2019 Wastewater revenue bonds was $15,320,000. In the event of a default, the full outstanding balance of the debt is due and payable. On December 1, 2019, the City issued the 2019 Water revenue bonds in the amount of $8,115,000 and pledged the City’s Water Fund as the specific revenue source for the repayment of the debt. The proceeds of the sale were used to provide funds to the City to prepay and defease on a current basis the City’s Water Parity COP 2005 in the amount of $1,535,000 and to finance certain capital improvements to the City’s water system, to fund a reserve fund for the Bonds, and to pay certain costs of issuing the Bonds. Interest is payable semi-annually on April and October 15 commencing on April 15, 2020 through April 15, 2050 and ranges from 3% to 5%. As of June 30, 2023, the balance outstanding for 2019 Water revenue bonds was $7,930,000. In the event of a default, the full outstanding balance of the debt is due and payable. 33 CITY OF IMPERIAL NOTES TO BASIC FINANCIAL STATEMENTS June 30, 2023 NOTE 7 – LONG-TERM LIABILITIES (CONTINUED) 2. Business-type Activities – Wastewater Revenue Bonds 2019 (Continued) Annual debt service requirements for the Revenue Bonds are shown below: Fiscal Year 2019 Wastewater Revenue Bonds Ended June 30, Principal Interest Total 2024 $ 80,000 $ 590,526 $ 670,526 2025 8 5,000 588,051 673,051 2026 9 0,000 585,426 675,426 2027 9 0,000 582,726 672,726 2028 4 65,000 569,751 1,034,751 2029-2033 2 ,695,000 2,467,427 5,162,427 2034-2038 3 ,055,000 1,831,905 4,886,905 2039-2043 3 ,195,000 1,274,755 4,469,755 2044-2048 3 ,840,000 611,933 4,451,933 2049-2050 1 ,725,000 56,469 1,781,469 $ 15,320,000 $ 9,158,969 $ 24,478,969 Fiscal Year 2019 Water Revenue Bonds Ended June 30, Principal Interest Total 2024 $ 65,000 $ 280,600 $ 345,600 2025 65,000 278,726 343,726 2026 65,000 276,776 341,776 2027 70,000 274,500 344,500 2028 270,000 270,400 540,400 2029-2033 1,515,000 1,181,600 2,696,600 2034-2038 1,625,000 862,000 2,487,000 2039-2043 1,560,000 618,915 2,178,915 2044-2048 1,865,000 271,573 2,136,573 2049-2050 830,000 75,345 905,345 $ 7,930,000 $ 4,390,435 $ 12,320,435 3. Compensated Absences The City’s policy relating to compensated absences is described in Note (1). Compensated absences are liquidated primarily by the general fund and proprietary funds. The total amount outstanding at June 30, 2023, was $535,562 for governmental activities and $58,084 for business-type activities. 34 CITY OF IMPERIAL NOTES TO BASIC FINANCIAL STATEMENTS June 30, 2023 NOTE 8 – RISK MANAGEMENT California Joint Powers Insurance Authority (CJPIA) The City is a member of the California Joint Powers Insurance Authority’s (Authority) Joint Liability Protection and worker’s compensation coverage programs. The Authority is composed of 119 California public entities and is organized under a joint powers agreement pursuant to California Government Code §6500 et seq. The purpose of the Authority is to arrange and administer programs for the pooling of self-insured losses, to purchase excess insurance or reinsurance, and to arrange for group-purchased insurance for property and other lines of coverage. The Authority began covering claims of its members in 1978. Each member government has an elected official as its representative on the Board of Directors. The Board operates through a nine-member Executive Committee. Audited financial statements for the Authority are available from Finance Director, at California Joint Powers Insurance Authority, 8081 Moody Street, La Palma, California 90623. NOTE 9 – CONTINGENT LIABILITIES The City is subject to litigation arising in the normal course of business. In the opinion of the City’s management, there is no pending litigation that is likely to have a material adverse effect on the financial position of the City. NOTE 10 – OTHER POST EMPLOYMENT BENEFITS The City does not offer any other post-employment benefits. NOTE 11 – PENSION PLAN For purposes of measuring the net pension liability and deferred outflows/inflows of resources related to pensions, and pension expense, information about the fiduciary net position of the Plans and additions to/deductions from the Plans' fiduciary net position have been determined on the same basis as they are reported by CalPERS Financial Office. For this purpose, benefit payments (including refunds of employee contributions) are recognized when due and payable in accordance with the benefit terms. Investments are reported at fair value. A. General Information about the Pension Plan Plan Descriptions - All qualified employees are eligible to participate in the City’s separate Safety (police and fire) and Miscellaneous (all other) Plans, cost sharing defined benefit pension plans administered by the California Public Employees' Retirement System (CalPERS), which acts as a common investment and administrative agent for its participating member employers. Benefit provisions under the Plans are established by State statute and Local Government resolution. CalPERS issues publicly available reports that include a full description of the pension plans regarding benefit provisions, assumptions and membership information that can be found on the CalPERS website. Benefits Provided - CalPERS provides service retirement and disability benefits, annual cost of living adjustments and death benefits to plan members, who must be public employees and beneficiaries. Benefits are based on years of credited service, equal to one year of full-time employment. Members with five years of total service are eligible to retire at age 50 with statutorily reduced benefits. All members are eligible for non-duty disability benefits after 10 years of service. The death benefit is one of the following: the Basic Death Benefit, the 1957 Survivor Benefit, or the Optional Settlement 2W Death Benefit. The cost of living adjustments for each plan are applied as specified by the Public Employees' Retirement Law. 35 CITY OF IMPERIAL NOTES TO BASIC FINANCIAL STATEMENTS June 30, 2023 NOTE 11 – PENSION PLAN (Continued) A. General Information about the Pension Plan (Continued) The Plans’ provisions and benefits in effect at June 30, 2023, are summarized as follows: City Misc Plan City Safety Plan Prior to On or after Prior to On or after January 1, January 1, January 1, January 1, Hire date 2013 2013 2013 2013 Benefit formula 2% @ 55 2% @ 62 3.0% @ 50 3.0% @ 50 Benefit vesting schedule 5 years service 5 years service 5 years service 5 years service Benefit payments monthly for life monthly for life monthly for life monthly for life Retirement age 55 62 50 50 Monthly benefits, as a percentage of eligible compensation 2.00% 2.00% 3.0% 1.0% to 2.5% Required employee contribution rates 7.00% 6.25% 9.00% 11.50% Required employer contribution rates 6.709% 6.237% 13.813% 6.237% Contributions - Section 20814(c) of the California Public Employees' Retirement Law requires that the employer contribution rates for all public employers be determined on an annual basis by the actuary and shall be effective on the July l following notice of a change in the rate. Funding contributions for both Plans are determined annually on an actuarial basis as of June 30 by CalPERS. The actuarially determined rate is the estimated amount necessary to finance the costs of benefits earned by employees during the year, with an additional amount to finance any unfunded accrued liability. The City is required to contribute the difference between the actuarially determined rate and the contribution rate of employees. B. Pension Liabilities, Pension Expenses, and Deferred Outflows/Inflows of Resources Related to Pensions As of June 30, 2023, the City reported net pension liabilities for its proportionate share of the net pension liability of the Plan as follows: Proportionate Share of Net Pension Liability Misc. Plan Safety Plan $ 2,924,206 $ 2,819,081 The City’s net pension liability for the Plan is measured as the proportionate share of the net pension liability. The net pension liability of the Plan is measured as of June 30, 2022, and the total pension liability for the Plan used to calculate the net pension liability was determined by an actuarial valuation as of June 30, 2021 rolled forward to June 30, 2022 using standard update procedures. The City’s proportion of the net pension liability was based on a projection of the City’s long-term share of contributions to the pension plans relative to the projected contributions of all participating employers, actuarially determined. The City’s proportionate share of the net pension liability for the Plan as of June 30, 2021 and 2022 was as follows: 36 CITY OF IMPERIAL NOTES TO BASIC FINANCIAL STATEMENTS June 30, 2023 NOTE 11 – PENSION PLAN (Continued) B. Pension Liabilities, Pension Expenses, and Deferred Outflows/Inflows of Resources Related to Pensions (Continued) City Miscellaneous City Safety Plan Plan Proportion - June 30, 2021 0.04426% 0.04057% Proportion - June 30, 2022 0.06249% 0.04103% Change - Increase (Decrease) 0.01823% 0.00046% For the fiscal year ended June 30, 2023, the City recognized pension expense of $928,581. At June 30, 2023, the City reported deferred outflows of resources and deferred inflows of resources related to pensions from the following sources: Deferred Deferred Outflows of Inflows of Resources Resources Pension contributions subsequent to measurement date $ 996,599 $ - Net differences between projected and actual earnings on pension plan investments 980,809 - Difference between actual vs proportionate contribution (147,131) Difference in actual experience 105,452 Changes of assumptions 583,895 Adjustment due to differences in proportions 561,362 - Total $ 3,228,117 $ ( 147,131) $996,599 reported as deferred outflows of resources related to contributions subsequent to the measurement date and will be recognized as a reduction of the net pension liability in the fiscal year ended June 30, 2024. Other amounts reported as deferred outflows of resources and deferred inflows of resources related to pensions and will be recognized as pension expense as follows: Fiscal Year Ended June 30, Amount 2024 $ 663,303 2025 534,946 2026 286,963 2027 599,175 Total $ 2,084,387 The City’s net pension liability for each Plan is measured as the total pension liability, less the pension plan's fiduciary net position. The net pension liability of each of the Plans is measured as of June 30, 2022, using an annual actuarial valuation as of June 30, 2021 rolled forward to June 30, 2022 using standard update procedures. A summary of principal assumptions and methods used to determine the net pension liability is shown below. 37 CITY OF IMPERIAL NOTES TO BASIC FINANCIAL STATEMENTS June 30, 2023 NOTE 11 – PENSION PLAN (Continued) B.Pension Liabilities, Pension Expenses, and Deferred Outflows/Inflows of Resources Related to Pensions (Continued) Actuarial Assumptions - The total pension liabilities in the June 30, 2022 actuarial valuations were determined using the following actuarial assumptions: Miscellaneous Safety Valuation Date June 30, 2021 June 30, 2021 Measurement Date June 30, 2022 June 30, 2022 Actuarial Cost Method Entry-Age Normal Cost Method Actuarial Assumptions: Discount Rate 6.90% 6.90% Inflation 2.30% 2.30% Payroll Growth 3.00% 3.00% Projected Salary Increase 3.30%-14.20% (1) 3.30%-14.20% (1) Investment Rate of Return 6.90% (2) 6.90% (2) Mortality Derived using CalPERS' Membership Data (1)Depending on age, service and type of employment (2)Net of pension plan investment expenses, including inflation The underlying mortality assumptions and all other actuarial assumptions used in the June 30, 2022 valuation were based on the results of a January 2014 actuarial experience study for the period 1997 to 2011. Further details of the Experience Study can be found on the CalPERS website. Discount Rate - The discount rate used to measure the total pension liability was 6.90% for each Plan. To determine whether the municipal bond rate should be used in the calculation of a discount rate for each plan, CalPERS stress tested plans that would most likely result in a discount rate that would be different from the actuarially assumed discount rate. Based on the testing, none of the tested plans run out of assets. Therefore, the current 6.90 percent discount rate is adequate and the use of the municipal bond rate calculation is not necessary. The long term expected discount rate of 6.90 percent will be applied to all plans in the Public Employees Retirement Fund (PERF). The stress test results are presented in a detailed report that can be obtained from the CalPERS website. The long-term expected rate of return on pension plan investments was determined using a building-block method in which best-estimate ranges of expected future real rates of return (expected returns, net of pension plan investment expense and inflation) are developed for each major asset class. In determining the long-term expected rate of return, CalPERS took into account both short-term and long-term market return expectations as well as the expected pension fund cash flows. Using historical returns of all the funds’ asset classes, expected compound geometric returns were calculated over the short-term (first 10 years) and the long-term (11+ years) using a building-block approach. Using the expected nominal returns for both short-term and long-term, the present value of benefits was calculated for each fund. The expected rate of return was set by calculating the rounded single equivalent expected return that arrived at the same present value of benefits for cash flows as the one calculated using both short-term and long-term returns. The expected rate of return was then set equal to the single equivalent rate calculated and adjusted to account for assumed administrative expenses rate. 38 CITY OF IMPERIAL NOTES TO BASIC FINANCIAL STATEMENTS June 30, 2023 NOTE 11 – PENSION PLAN (Continued) B. Pension Liabilities, Pension Expenses, and Deferred Outflows/Inflows of Resources Related to Pensions (Continued) The table below reflects the long-term expected real rate of return by asset class. The rate of return was calculated using the capital market assumptions applied to determine the discount rate and asset allocation. These rates of return are net of administrative expenses. Assumed Asset Real Return Asset Class Allocation Years 1 - 10(a) (b) Global Equity - cap-weighted 30.00% 4.45% Global Equity - non-cap-weighted 12.00% 3.84% Private Equity 13.00% 7.28% Treasury 5.00% 0.27% Mortgage-backed Securities 5.00% 0.50% Investment Grade Corporates 10.00% 1.56% High Yield 5.00% 2.27% Emerging Market Debt 5.00% 2.48% Private Debt 5.00% 3.57% Real Assets 15.00% 3.21% Leverage -5.00% -0.59% Total 100.00% (a)An expected inflation of 2.0% used for this period. (b)Figures are based on the 2021-22 Asset Liability Management study. Sensitivity of the Net Pension Liability to Changes in the Discount Rate -The following presents the net pension liability of the Local Government for each Plan, calculated using the discount rate for each Plan, as well as what the City's net pension liability would be if it were calculated using a discount rate that is 1 percentage point lower or 1 percentage point higher than the current rate: Discount Rate -1% Current Discount Rate Discount Rate +1% 5.90% 6.90% 7.90% Employer's Net Pension Liability - Misc $ 4,865,748 $ 2,924,206 $ 1,326,800 Employer's Net Pension Liability - Safety 4,318,806 2,819,081 1,593,394 Employer's Net Pension Liability - Total $ 9,184,553 $ 5,743,287 $ 2,920,194 Pension Plan Fiduciary Net Position - Detailed information about each pension plan's fiduciary net position is available in the separately issued CalPERS financial reports. NOTE 12 - SUCCESSOR AGENCY TRUST FOR ASSETS OF FORMER REDEVELOPMENT AGENCY On December 29, 2011, the California Supreme Court upheld Assembly Bill 1X 26 (“the Bill”) that provides for the dissolution of all redevelopment agencies in the State of California. This action impacted the reporting entity of the City of Imperial (City) that previously had reported a redevelopment agency within the reporting entity of the City as a blended component unit. 39 CITY OF IMPERIAL NOTES TO BASIC FINANCIAL STATEMENTS June 30, 2023 NOTE 12 - SUCCESSOR AGENCY TRUST FOR ASSETS OF FORMER REDEVELOPMENT AGENCY (CONTINUED) The Bill provides that upon dissolution of a redevelopment agency, either the city or other unit of local government will agree to serve as the “successor agency” to hold the assets units until they are distributed to other units of state and local government. On January 10, 2012, the City Council elected to become the Successor Agency for the former redevelopment agency in accordance with the Bill as part of the City resolution number 2012-04. After enactment of the law, which occurred on June 28, 2011, redevelopment agencies in the State of California cannot enter into new projects, obligations or commitments. Subject to the control of a newly established oversight board, remaining assets can only be used to pay enforceable obligations in existence as of the date of the dissolution (including the completion of any unfinished projects that were subject to legally enforceable contractual commitments). Successor agencies will only be allocated revenue in the amount that is necessary to pay the estimated annual installment payments on enforceable obligations of former redevelopment agency until all enforceable obligations of the prior redevelopment agency have been paid in full and all assets have been liquidated. A. Capital assets of the Successor Agency as of June 30, 2023 consisted of the following: Balance at Balance at June 30, 2022 Additions Deletions June 30, 2023 Capital assets, not being depreciated: Land $ 311,012 $ - $ - $ 311,012 Total capital assets, not being depreciated 311,012 311,012 Total capital assets, net $ 311,012 $ - $ - $ 311,012 B. Long-term debt of the Successor Agency as of June 30, 2023, consisted of the following: Balance at Balance at Due within June 30, 2022 Additions Deletions June 30, 2023 one year 2016 A Series Tax Allocation Bond $ 4,695,000 $ - $ (250,000) $ 4,445,000 $ 250,000 2016 B Series Tax Allocation Bond 12,175,000 (560,000) 11,615,000 5 80,000 Totals $ 16,870,000 $ - $ (810,000) $ 16,060,000 $ 830,000 2016 Series A Tax Allocation Bonds On May 18, 2016, the Successor Agency of the City of Imperial (the “Agency) issued $6,050,000 refunding the 2005 Tax Allocation Notes. Interest is payable semi-annually every June 1 and December 1 of each year, commencing June 1, 2016 and maturing on June 1, 2037 and ranges from 2% to 4%. As of June 30, 2023, the outstanding principal balance is $4,445,000. In the event of a default, the full outstanding balance of the debt is due and payable. 40 CITY OF IMPERIAL NOTES TO BASIC FINANCIAL STATEMENTS June 30, 2023 NOTE 12 - SUCCESSOR AGENCY TRUST FOR ASSETS OF FORMER REDEVELOPMENT AGENCY (CONTINUED) 2016 Series A Tax Allocation Bonds (Continued) Fiscal Year 2016 Series A Tax Allocation Bonds Ended June 30, Principal Interest Total 2024 2 50,000 167,900 $ 417,900 2025 2 55,000 162,850 417,850 2026 2 60,000 155,100 415,100 2027 2 70,000 143,150 413,150 2028 2 80,000 130,800 410,800 2029-2033 1 ,600,000 470,800 2,070,800 2034-2037 1 ,530,000 125,400 1,655,400 $ 4,445,000 $ 1,356,000 $ 5,801,000 2016 Series B Tax Allocation Bonds On May 18, 2016, the Successor Agency of the City of Imperial (the “Agency) issued $15,145,000 refunding the 2008 Tax Allocation Notes. Interest is payable semi-annually every June 1 and December 1 of each year, commencing June 1, 2016 and maturing on June 1, 2037 and ranges from 0.75% to 4%. As of June 30, 2023, the outstanding principal balance is $11,615,000. In the event of a default, the full outstanding balance of the debt is due and payable. Fiscal Year 2016 Series B Tax Allocation Bonds Ended June 30, Principal Interest Total 2024 $ 5 80,000 $ 418,656 $ 998,656 2025 595,000 401,756 996,756 2026 615,000 383,606 998,606 2027 630,000 364,538 994,538 2028 650,000 342,913 992,913 2029-2033 3,620,000 1,335,022 4,955,022 2034-2038 4,925,000 550,300 5,475,300 $ 11,615,000 $ 3,796,791 $ 15,411,791 41 CITY OF IMPERIAL NOTES TO BASIC FINANCIAL STATEMENTS June 30, 2023 NOTE 13 – FUND BALANCES Fund balance is classified as nonspendable, restricted, committed, assigned, and/or unassigned based primarily on the extent to which the City is bound to observe constraints imposed upon the use of the resources in the government funds. The constraints placed on fund balance for the major governmental funds and all other governmental funds are presented as follows: Nonmajor LTDA Capital Governmental Fund Balances General Measure D ARPA Projects Funds Total Restricted for: Community Development $ - $ - $ - $ - $ 2,821,763 $ 2,821,763 Public Safety 1,542,274 1,542,274 Public Works 3,882,901 3,882,901 Parks and Recreation 2,804,517 2,804,517 Total Restricted 11,051,455 11,051,455 Unassigned: 10,318,225 (140,121) 1,434,953 (18,458) (177,952) 11,416,647 Total Fund Balances $ 10,318,225 $ (140,121) $ 1,434,953 $ (18,458) $ 10,873,503 $ 22,468,102 NOTE 14 – PRIOR PERIOD ADJUSTMENT A prior period adjustment of $(48,157) was posted in the Circulations Impact Fees fund due to an overstatement of receivables in the prior fiscal year. A prior period adjustment of $(501,073) was posted in the RDA Successor Agency Private Purpose Trust Fund due to an overstatement of receivables in the prior fiscal year. A prior period adjustment of $181,618 was posted in the Water Fund due to an overstatement of accumulated depreciation in the prior fiscal year. A prior period adjustment of $(71,168) was posted in the Water Fund due to an overstatement of receivables in the prior fiscal year. A prior period adjustment of $181,526 was posted in the Wastewater Fund due to an overstatement of accumulated depreciation in the prior fiscal year. A prior period adjustment of $(315,580) was posted in the Wastewater Fund due to an overstatement of receivables in the prior fiscal year. NOTE 15 – SUBSEQUENT EVENTS The City may be negatively impacted by the effects of the worldwide coronavirus pandemic. The City is closely monitoring its operations, liquidity, and reserves and is actively working to minimize the current and future impact of this unprecedented situation. As of the date of issuance of these financial statements, the full impact to the City’s financial position is not known. 42 REQUIRED SUPPLEMENTAL INFORMATION CITY OF IMPERIAL SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE BUDGET AND ACTUAL GENERAL FUND FOR THE FISCAL YEAR ENDED JUNE 30, 2023 Variance with Final Budget Budgeted Amounts Actual Positive Original Final Amounts (Negative) Revenues Property Taxes $ 1,926,846 $ 1,926,846 $ 2,168,895 $ 242,049 Sales and Use Taxes 3,899,500 3,899,500 3,803,410 (96,090) Business License Taxes 65,000 65,000 66,979 1,979 Transient Occupancy Tax 35,000 35,000 235,390 200,390 Other Taxes 56,711 56,711 2,336,191 2,279,480 Licenses and Permits 8,200 8,200 9,415 1,215 Fines and Forfeitures 113,500 113,500 193,445 79,945 Use of Money and Property 6,000 6,000 16,949 10,949 Charges for Services 2,734,410 2,734,410 2,940,370 205,960 Intergovernmental 2,417,070 2,417,070 3,999,622 1,582,552 Franchise Tax 250,000 250,000 347,402 97,402 Other 599,750 599,750 101,298 (498,452) Total Revenues 12,111,987 12,111,987 16,219,366 4,107,379 Expenditures Current General Government 4,436,163 4,436,163 2,880,562 1,555,601 Public Safety 4,970,827 4,970,827 4,815,521 155,306 Public Works 1,882,224 1,882,224 3,154,726 (1,272,502) Parks and Recreation 2,000,618 2,000,618 1,811,232 189,386 Community Development 753,621 753,621 703,491 50,130 Capital Outlay 213,677 (213,677) Total Expenditures 1 4,043,453 1 4,043,453 1 3,579,209 464,244 Excess (Deficiency) of Revenues Over (Under) Expenditures (1,931,466) (1,931,466) 2,640,157 4,571,623 Other Financing Sources (uses): Transfers In 1,946,558 1,946,558 1,443,186 (503,372) Transfers Out ( 1,055,040) (1,055,040) Total Other Financing Sources (Uses) 1,946,558 1,946,558 388,146 (1,558,412) Net Change in Fund Balance 15,092 15,092 3,028,303 3,013,211 Fund Balance - July 1, 2022 7,731,103 7,731,103 7,731,103 Prior Period Adjustments (441,181) (441,181) Fund Balance - July 1, 2022, Restated 7,731,103 7,731,103 7,289,922 (441,181) Fund Balance - June 30, 2023 $ 7,746,195 $ 7,746,195 $ 10,318,225 $ 2,572,030 43 CITY OF IMPERIAL SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE BUDGET AND ACTUAL LTA MEASURE D SPECIAL REVENUE FUND FOR THE FISCAL YEAR ENDED JUNE 30, 2023 Variance with Final Budget Budgeted Amounts Actual Positive Original Final Amounts (Negative) Revenues Sales and Use Taxes $ 850,000 $ 850,000 $ 1 ,580,696 $ 730,696 Use of Money and Property 200 200 1 ,607 1,407 Intergovernmental 8,217,302 8,217,302 1 69,370 (8,047,932) Total Revenues 9,067,502 9,067,502 1 ,751,673 (7,315,829) Expenditures Current Public Works 142,000 142,000 853,773 (711,773) Capital Outlay 9,353,540 9,353,540 - 9,353,540 Total Expenditures 9 ,495,540 9 ,495,540 8 53,773 8,641,767 Excess (Deficiency) of Revenues Over (Under) Expenditures ( 428,038) ( 428,038) 8 97,900 1,325,938 Other Financing Sources (uses): Transfers Out ( 566,311) ( 566,311) (2,539,565) (1,973,254) Total Other Financing Sources (Uses) ( 566,311) ( 566,311) (2,539,565) (1,973,254) Net Change in Fund Balance ( 994,349) ( 994,349) (1,641,665) (647,316) Fund Balance - July 1, 2022 1,501,544 1,501,544 1 ,501,544 Fund Balance - June 30, 2023 $ 507,195 $ 507,195 $ (140,121) $ (647,316) 44 CITY OF IMPERIAL SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE BUDGET AND ACTUAL ARPA SPECIAL REVENUE FUND FOR THE FISCAL YEAR ENDED JUNE 30, 2023 Variance with Final Budget Budgeted Amounts Actual Positive Original Final Amounts (Negative) Revenues Use of Money and Property $ 200 $ 100 $ 4 ,168 $ 4,068 Intergovernmental 2,167,344 2,167,544 2 ,167,345 (199) Total Revenues 2,167,544 2,167,644 2 ,171,513 3,869 Expenditures Current General Government 750,000 750,000 359,624 390,376 Capital Outlay 3,495,623 3,495,623 199,984 3,295,639 Total Expenditures 4 ,245,623 4 ,245,623 5 59,608 3,686,015 Excess (Deficiency) of Revenues Over (Under) Expenditures ( 2,078,079) ( 2,077,979) 1 ,611,905 3,689,884 Other Financing Sources (uses): Transfers Out ( 107,024) ( 50,764) (50,764) Total Other Financing Sources (Uses) (50,764) (50,764) Net Change in Fund Balance ( 2,078,079) ( 2,077,979) 1 ,561,141 3,639,120 Fund Balance - July 1, 2022 ( 126,188) ( 126,188) (126,188) Fund Balance - June 30, 2023 $ ( 2,204,267) $ ( 2,204,167) $ 1 ,434,953 $ 3,639,120 45 CITY OF IMPERIAL REQUIRED SUPPLEMENTAL INFORMATION JUNE 30, 2023 Cost Sharing Defined Benefit Pension Plans Schedule of the City’s Proportionate Share of the Net Pension Liability – Last 10 Years* June 30, 2019 June 30, 2018 June 30, 2017 June 30, 2016 June 30, 2015 Misc Plan Safety Plan Misc Plan Safety Plan Misc Plan Safety Plan Misc Plan Safety Plan Misc Plan Safety Plan Proportion of the net pension liability 0.04726% 0.03965% 0.04640% 0.03980% 0.04310% 0.04135% 0.03591% 0.04491% 0.05532% 0.04857% Proportionate share of the net pension liability $ 1 ,781,201 $ 2,326,685 $ 1,829,307 $ 2 ,377,969 $ 1,497,198 $ 2,141,864 $ 9 85,073 $ 1,850,541 $ 1 ,367,153 $ 1,821,888 Covered-employee payroll $ 3 ,150,971 $ 1,550,355 $ 1,926,480 $ 1 ,022,595 $ 1,739,004 $ 1 ,059,307 $ 1,642,544 $ 1,032,855 $ 1 ,651,054 $ 1,075,212 Proportionate Share of the net pension liability as a percentage of covered-employee payroll 56.53% 150.07% 94.96% 232.54% 86.10% 202.19% 59.97% 179.17% 82.80% 169.44% Plan's fiduciary net position $ 8 ,248,766 $ 5,822,158 $ 7,433,062 $ 5 ,382,173 $ 6,695,486 $ 4,662,680 $ 6,449,768 $ 5,357,528 $ 5 ,663,481 $ 5,067,491 Plan's total pension liability $ 10,029,967 $ 8,148,843 $ 9,262,369 $ 7 ,760,142 $ 8,192,684 $ 6,804,544 $ 7,434,841 $ 7,208,069 $ 7 ,030,634 $ 6,889,379 Plan fiduciary net position as a percentage of total pension liability 82.24% 71.45% 80.25% 69.36% 81.73% 68.52% 86.75% 74.33% 80.55% 73.56% June 30, 2023 June 30, 2022 June 30, 2021 June 30, 2020 Misc Plan Safety Plan Misc Plan Safety Plan Misc Plan Safety Plan Misc Plan Safety Plan Proportion of the net pension liability 0.06249% 0.04103% 0.04426% 0.04057% 0.05447% 0.03873% 0.05071% 0.03895% Proportionate share of the net pension liability $ 2,924,206 $ 2 ,819,081 $ 840,360 $ 1,423,795 $ 2,297,687 $ 2,580,520 $ 2 ,030,745 $ 2,431,739 Covered-employee payroll $ 2,756,411 $ 1 ,435,255 $ 2,811,240 $ 1 ,432,882 $ 2,791,116 $ 1,336,992 $ 3 ,332,704 $ 1,779,072 Proportionate Share of the net pension liability as a percentage of covered-employee payroll 106.09% 196.42% 29.89% 99.37% 82.32% 193.01% 60.93% 136.69% Plan's fiduciary net position $ 11,318,527 $ 8 ,040,745 $ 12,326,290 $ 8,667,190 $ 9,716,791 $ 7,193,696 $ 8 ,941,408 $ 6,473,977 Plan's total pension liability $ 14,242,733 $ 10,859,826 $ 13,166,650 $ 10,090,985 $ 12,014,478 $ 9,774,215 $ 10,972,153 $ 8,905,717 Plan fiduciary net position as a percentage of total pension liability 79.47% 74.04% 93.62% 85.89% 80.88% 73.60% 81.49% 72.69% Notes to Schedule Change in Benefit Terms: The figures above do not include any liability impact that may have resulted from plan changes which occurred after June 30, 2013 as they have minimal cost impact. This applies for voluntary benefit changes as well as any offers of Two Years Additional Service Credit (a.k.a Golden Handshakes). Change in Assumptions: In 2023, the accounting discount rate reduced from 7.14% to 6.90%. In 2017, the accounting discount rate reduced from 7.65% to 7.15%. *Fiscal year 2015 was the 1st year of implementation, therefore only nine years are shown. 46 CITY OF IMPERIAL REQUIRED SUPPLEMENTAL INFORMATION JUNE 30, 2023 Cost Sharing Defined Benefit Pension Plans Schedule of Contributions – Last 10 Years* June 30, 2019 June 30, 2018 June 30, 2017 June 30, 2016 June 30, 2015 Misc Safety Misc Safety Misc Safety Misc Safety Misc Safety Plan Plan Plan Plan Plan Plan Plan Plan Plan Plan Contractual required contribution (actuarially determined) $ 196,053 $ 200,094 $ 146,000 $ 152,674 $ 249,335 $ 1 61,109 $ 223,103 $ 182,273 $ 313,414 $ 374,623 Contributions in relation to the actuarially determined contributions (196,053) (200,094) (146,000) ( 152,674) (249,335) (161,109) (223,103) (182,273) (313,414) (374,623) Contribution deficiency (excess) $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - Covered employee payroll $ 3,332,704 $ 1,779,072 $ 3,150,971 $ 1 ,550,355 $ 1,926,480 $ 1,022,595 $ 173,904 $ 1,059,307 $ 1,642,544 $ 1 ,032,855 Contributions as a percentage of covered employee payroll 5.88% 11.25% 4.63% 9.85% 12.94% 15.75% 128.29% 17.21% 19.08% 36.27% June 30, 2023 June 30, 2022 June 30, 2021 June 30, 2020 Misc Safety Misc Safety Misc Safety Misc Safety Plan Plan Plan Plan Plan Plan Plan Plan Contractual required contribution (actuarially determined) $ 5 43,587 $ 453,012 $ 486,544 $ 4 42,037 $ 425,121 $ 501,738 $ 305,578 $ 412,284 Contributions in relation to the actuarially determined contributions (543,587) ( 453,012) (486,544) (442,037) (425,121) (501,738) (305,578) (412,284) Contribution deficiency (excess) $ - $ - $ - $ - $ - $ - $ - $ - Covered employee payroll $ 2,749,211 $ 1 ,512,012 $ 2,756,411 $ 1,435,255 $ 2 ,811,240 $ 1,432,882 $ 2,791,116 $ 1 ,336,992 Contributions as a percentage of covered employee payroll 19.77% 29.96% 17.65% 30.80% 15.12% 35.02% 10.95% 30.84% Notes to Schedule Actuarial Cost Method Entry Age Normal Amortization Method/Period For detail, see June 30, 2012 Funding Valuation Report Assets Valuation Method Actuarial Value of Assets. For details, see June 30, 2012 Funding Valuation Report. Inflation 2.30% Salary Increases Varies by Entry Age and Service Payroll Growth 3.00% Investment Rate of Return 6.90% Net of Pension Plan Investment and Administrative Expenses; includes Inflation. Retirement Age The probabilities of Retirement are based on the 2010 CalPERS Experience Study for the period from 1997 to 2007. Mortality The probabilities of mortality are based on the 2010 CalPERS Experience Study for the period from 1997 to 2007. Pre- retirement and Post-retirement mortality rates included 5 years of projected mortality improvement using Scale AA published by the Society of Actuaries. *Fiscal year 2015 was the 1st year of implementation, therefore only nine years are shown. 47 Page intentionally left blank 48 OTHER SUPPLEMENTAL INFORMATION NONMAJOR GOVERNMENTAL FUNDS SPECIAL REVENUE FUNDS ______________________________ Special revenue funds are used to account for specific revenues that are legally restricted to expenditure for particular purposes. ______________________________ The Traffic Congestion Relief Fund was established to account for TCRF funding for streets and road projects to ease congestion. The Traffic Safety Fund was established to account money received for traffics safety programs. The Gas Tax Fund was established to account for state gas tax revenues based on population. The revenues may be expended only for street and road repair, maintenance, design, construction, and traffic signal design and installation. The Local Transportation Fund was established to funding received for local transportation capital projects. The Dial-A-Ride Fund was established to account for monies received as part of the TDA paratransit program. The Successor Housing Fund was established to account for the housing loan and housing rehabilitation loans as part of the former redevelopment agency. The Public Safety Prop 172 Fund was established to account for Prop 172 public safety funds received by the City and dedicated to local public safety. The COPS Grants Fund was established to account for monies received as part of several COPS police hiring grant from the United States Department of Justice. The Asset Forfeiture Fund was established to account for monies received from asset seizures in the City’s jurisdiction. The monies are to be spent on police protection and enforcement. 49 The CDBG HOME Fund was established to account for federal grants under the Housing and Community Development Act, to assist low and moderate income groups in obtaining loans to rehabilitate or revitalize their homes. The Housing Rehabilitation Fund was established to account for funds to assist low and moderate income groups in obtaining loans to rehabilitate or revitalize their homes. The ED CDBG Grants Fund was established to account for federal planning grants under the Housing and Community Development Act. The RLA Fund was established to bridge the gap between old development and new development where Landscaping and Lighting Districts are not set up. The Wildflower Landscaping and Lighting Fund was established to account for revenues received and expenditures made for projects and maintenance within the Wildflower Landscaping and Lighting District. The Paseo Del Sol Landscaping and Lighting Fund was established to account for revenues received and expenditures made for projects and maintenance within the Paseo Del Sol Landscaping and Lighting District. The Joshua Tree Street Improvement Fund was established to account for revenues received and expenditures made for Joshua Tree Street Improvement project. The Library Donation Fund was established to account for donations received at the library. The Sky Ranch District Fund was established to account for revenues received and expenditures made for projects and maintenance within the Sky Ranch District. The Prop 1B Fund was established to account for Prop 1B funds that are used for local streets and roads. The Library Literacy Fund was established to account for funds received and expended as part of the library literacy program. The Police Technology Grant Fund was established to account for funds received as part of police technology grants. The Austin Worthington Roads Fund was established to account for costs related to Austin Worthington Roads projects. 50 The Community Services Grant Fund was established to account for community services grants. The General Housing Fund was established to account program revenue and costs associated with general housing programs. The Fire Impact Fees Fund was established to account for fire impact fees. The Police Impact Fees Fund was established to account for police impact fees. The Administrative Impact Fees Fund was established to account for administrative impact fees. The Library Impact Fees Fund was established to account for library impact fees. The Park Impact Fees Fund was established to account for park impact fees. The Circulation Impact Fees Fund was established to account for circulation impact fees. The STPL Fund was established to account for funds received and expended for highway planning and construction projects. The EDA Fund was established for funds received for Economic Development Administration programs. The SB 1 Fund was established to account for funds provided for street projects as part of California Senate Bill 1. ARPA Utility Fund was established to account for funds received as part of the American Rescue Plan dedicated towards utility assistance. CARES Fund was established to account for funds received as part of COVID-19 Economic Relief Act. Early Learning Grant Fund was established to account for funds received as part of California Early Learning and Care Workforce Development Pathways Grant. Per Capita Grant Fund was established to account for funds made available for local park rehabilitation, creation, and improvement grants to local governments on a per capita basis Utility Assistance Fund was established to account for funds provided for utility assistance for residents. SB 1383 Fund was established to account funding provided as part of SB 1383 to measure and report organic waste material activity, including composting and anaerobic digestion. 51 CITY OF IMPERIAL COMBINING BALANCE SHEET NONMAJOR GOVERNMENTAL FUNDS June 30, 2023 Special Revenue Funds Traffic Congestion Traffic Gas Local Dial-A- Relief Safety Tax Transportation Ride Assets Cash and Investments $ - $ 1 0,912 $ 954,348 $ 404,292 $ 14,607 Accounts Receivable 48,051 Loans Receivable Total Assets $ - $ 1 0,912 $ 1,002,399 $ 404,292 $ 14,607 Liabilities Accounts Payable $ - $ - $ - $ - $ - Due To Other Funds Total Liabilities Deferred Inflows of Resources: Loan Related Total Deferred Inflows of Resources Total Liabilities and Deferred Inflows of Resources Fund Balances (Deficits) Restricted 1 0,912 1,002,399 404,292 14,607 Unassigned Total Fund Balances (Deficits) 1 0,912 1,002,399 404,292 14,607 Total Liabilities and Fund Balances $ - $ 1 0,912 $ 1,002,399 $ 404,292 $ 14,607 52 Special Revenue Funds Public Successor Safety Asset CDBG HOME Housing Housing Prop 172 COPS Grants Forfeiture Grant Rehab $ 2 46,920 $ - $ 165,484 $ 16,312 $ 150,538 $ 52,262 137,111 1 58,000 582,736 276,535 $ 4 04,920 $ 137,111 $ 165,484 $ 16,312 $ 733,274 $ 328,797 $ - $ - $ 9,993 $ 26 $ - $ - 57,465 57,465 9,993 26 1 58,000 582,736 276,535 1 58,000 582,736 276,535 1 58,000 57,465 9,993 26 582,736 276,535 2 46,920 79,646 155,491 16,286 150,538 52,262 2 46,920 79,646 155,491 16,286 150,538 52,262 $ 4 04,920 $ 137,111 $ 165,484 $ 16,312 $ 733,274 $ 328,797 Continued 53 CITY OF IMPERIAL COMBINING BALANCE SHEET NONMAJOR GOVERNMENTAL FUNDS June 30, 2023 (CONTINUED) Special Revenue Funds Wildflower Paseo Del Sol Joshua ED Landscape Landscape Tree Street CDBG RLA Lighting Lighting Improvement Assets Cash and Investments $ 50 $ 8 1,827 $ 273,277 $ 40,047 $ 31,287 Accounts Receivable 271 Loans Receivable 1 51,977 Total Assets $ 50 $ 2 33,804 $ 273,548 $ 40,047 $ 31,287 Liabilities Accounts Payable $ - $ - $ 1,140 $ 1,290 $ - Due To Other Funds Total Liabilities 1,140 1,290 Deferred Inflows of Resources: Loan Related 1 51,977 Total Deferred Inflows of Resources 1 51,977 Total Liabilities and Deferred Inflows of Resources 1 51,977 1,140 1,290 Fund Balances (Deficits) Restricted 50 8 1,827 272,408 38,757 31,287 Unassigned Total Fund Balances (Deficits) 50 8 1,827 272,408 38,757 31,287 Total Liabilities and Fund Balances $ 50 $ 2 33,804 $ 273,548 $ 40,047 $ 31,287 54 Special Revenue Funds Police Library Sky Ranch Library Technology Austin Donation District Prop 1B Literacy Grant Worthington $ 925 $ 586,578 $ - $ 102,843 $ - $ 95,750 1,470 $ 925 $ 588,048 $ - $ 102,843 $ - $ 95,750 $ - $ 3,636 $ - $ 6,939 $ - $ - 3,636 6,939 3,636 6,939 925 584,412 95,904 95,750 925 584,412 95,904 95,750 $ 925 $ 588,048 $ - $ 102,843 $ - $ 95,750 Continued 55 CITY OF IMPERIAL COMBINING BALANCE SHEET NONMAJOR GOVERNMENTAL FUNDS June 30, 2023 (CONTINUED) Special Revenue Funds Community Fire Police Admin Services General Impact Impact Impact Grant Housing Fees Fees Fees Assets Cash and Investments $ 45,958 $ 545,742 $ 223,498 $ 1,067,353 $ 1,027,943 Accounts Receivable Loans Receivable 108,143 Total Assets $ 45,958 $ 653,885 $ 223,498 $ 1,067,353 $ 1,027,943 Liabilities Accounts Payable $ 103 $ - $ - $ - $ - Due to Other Funds Total Liabilities 103 Deferred Inflows of Resources: Loan Related 108,143 Total Deferred Inflows of Resources 108,143 Total Liabilities and Deferred Inflows of Resources 103 108,143 Fund Balances (Deficits) Restricted 45,855 545,742 223,498 1,067,353 1,027,943 Unassigned Total Fund Balances (Deficits) 45,855 545,742 223,498 1,067,353 1,027,943 Total Liabilities and Fund Balances $ 45,958 $ 653,885 $ 223,498 $ 1,067,353 $ 1,027,943 56 Special Revenue Funds Library Park Circulation Impact Impact Impact Fees Fees Fees STPL EDA SB 1 $ 798,988 $ 1,862,845 $ 1,335,881 $ - $ 602,085 $ 548,321 43,088 $ 798,988 $ 1,862,845 $ 1,335,881 $ - $ 602,085 $ 591,409 $ - $ - $ 499,213 $ - $ - $ - 499,213 499,213 798,988 1,862,845 836,668 602,085 591,409 798,988 1,862,845 836,668 602,085 591,409 $ 798,988 $ 1,862,845 $ 1,335,881 $ - $ 602,085 $ 591,409 57 CITY OF IMPERIAL COMBINING BALANCE SHEET NONMAJOR GOVERNMENTAL FUNDS June 30, 2023 (CONTINUED) Special Revenue Funds ARPA Early Learning Utility CARES Grant Per Capita Assets Cash and Investments $ 2,970 $ 18,751 $ 73,997 $ - Accounts Receivable Loans Receivable Total Assets $ 2,970 $ 18,751 $ 73,997 $ - Liabilities Accounts Payable $ - $ - $ 1,075 $ - Due to Other Funds 177,952 Total Liabilities 1,075 177,952 Deferred Inflows of Resources: Loan Related Total Deferred Inflows of Resources Total Liabilities and Deferred Inflows of Resources 1,075 177,952 Fund Balances (Deficits) Restricted 2,970 18,751 72,922 Unassigned (177,952) Total Fund Balances (Deficits) 2,970 18,751 72,922 (177,952) Total Liabilities and Fund Balances $ 2,970 $ 18,751 $ 73,997 $ - 58 Special Revenue Funds Total Nonmajor Utility Governmental Assistance SB 1383 Funds $ 19,753 $ 54,127 $ 11,456,471 229,991 1,277,391 $ 19,753 $ 54,127 $ 12,963,853 $ - $ 54,127 $ 577,542 235,417 54,127 812,959 1,277,391 1,277,391 54,127 2,090,350 19,753 11,051,455 (177,952) 19,753 10,873,503 $ 19,753 $ 54,127 $ 12,963,853 59 CITY OF IMPERIAL COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES NONMAJOR GOVERNMENTAL FUNDS For the Fiscal Year Ended June 30, 2023 Special Revenue Funds Traffic Congestion Traffic Gas Local Dial-A- Relief Safety Tax Transportation Ride Revenues: Use of Money and Property $ - $ 36 $ 3 ,009 $ 1,245 $ - Charges for Services 3,933 Intergovernmental 5 03,053 Other Total Revenues 3,969 5 06,062 1,245 Expenditures: Current: Community Development Public Safety Public Works 10,752 Parks and Recreation Capital Outlay Total Expenditures 10,752 Excess (Deficiency) of Revenues over (Under) Expenditures 3,969 5 06,062 (9,507) Other Financing Sources (Uses): Transfers In 29,996 Transfers Out (3,500) (400,000) (5,000) Total Other Financing Sources (Uses) 29,996 (3,500) (400,000) (5,000) Net Change in Fund Balances 29,996 469 1 06,062 (14,507) Fund Balances - June 30, 2022 (29,996) 10,443 8 96,337 418,799 14,607 Prior Period Adjustments Fund Balances - June 30, 2022, Restated (29,996) 10,443 8 96,337 418,799 14,607 Fund Balances - June 30, 2023 $ - $ 10,912 $ 1 ,002,399 $ 404,292 $ 14,607 60 Special Revenue Funds Public Successor Safety Asset CDBG HOME Housing Housing Prop 172 COPS Grants Forfeiture Grant Rehab $ 28,188 $ 2 88 $ 217 $ 4 7 $ 16,260 $ 5 45 1 37,111 84,305 3,496 3,162 28,188 1 37,399 84,522 4 7 19,756 3,707 86,761 2 19 86,761 2 19 28,188 1 37,399 (2,239) (172) 19,756 3,707 61,895 (97,942) (76,720) (5,000) (97,942) (14,825) (5,000) 28,188 3 9,457 (17,064) (172) 19,756 (1,293) 218,732 4 0,189 172,555 1 6,458 130,782 5 3,555 218,732 4 0,189 172,555 1 6,458 130,782 5 3,555 $ 246,920 $ 7 9,646 $ 155,491 $ 1 6,286 $ 150,538 $ 5 2,262 Continued 61 CITY OF IMPERIAL COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES NONMAJOR GOVERNMENTAL FUNDS For the Fiscal Year Ended June 30, 2023 (CONTINUED) Special Revenue Funds Wildflower Paseo Del Sol Joshua ED Landscape Landscape Tree Street CDBG RLA Lighting Lighting Improvement Revenues: Use of Money and Property $ - $ 1,747 $ 725 $ 819 $ - Charges for Services 63,880 68,175 Intergovernmental 2,108 Other Total Revenues 3,855 64,605 68,994 Expenditures: Current: Community Development Public Safety Public Works 17,208 6,181 Parks and Recreation Capital Outlay Total Expenditures 17,208 6,181 Excess (Deficiency) of Revenues over (Under) Expenditures 3,855 47,397 62,813 Other Financing Sources (Uses): Transfers In Transfers Out (5,000) (17,124) (69,578) Total Other Financing Sources (Uses) (5,000) (17,124) (69,578) Net Change in Fund Balances (1,145) 30,273 (6,765) Fund Balances - June 30, 2022 50 82,972 242,135 45,522 31,287 Prior Period Adjustments Fund Balances - June 30, 2022, Restated 50 82,972 242,135 45,522 31,287 Fund Balances - June 30, 2023 $ 50 $ 81,827 $ 272,408 $ 38,757 $ 31,287 62 Special Revenue Funds Police Library Sky Ranch Library Technology Austin Donation District Prop 1B Literacy Grant Worthington $ - $ 2,274 $ - $ 160 $ - $ - 216,861 133,091 152 152 219,135 133,251 187,112 46,790 187,112 46,790 152 32,023 86,461 164,419 112,075 (99,243) (42,856) (99,243) 164,419 (42,856) 112,075 152 (67,220) 164,419 43,605 112,075 773 651,632 (164,419) 52,299 (112,075) 95,750 773 651,632 (164,419) 52,299 (112,075) 95,750 $ 925 $ 584,412 $ - $ 95,904 $ - $ 95,750 Continued 63 CITY OF IMPERIAL COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES NONMAJOR GOVERNMENTAL FUNDS For the Fiscal Year Ended June 30, 2023 (CONTINUED) Special Revenue Funds Community Fire Police Admin Services General Impact Impact Impact Grant Housing Fees Fees Fees Revenues: Use of Money and Property $ 17 $ 1,701 $ 555 $ 2,906 $ 2,782 Charges for Services 17,224 22,255 45,502 47,650 Intergovernmental 44,880 Other Total Revenues 44,897 18,925 22,810 48,408 50,432 Expenditures: Current: Community Development 991 Public Safety 990 992 Public Works Parks and Recreation 155 Capital Outlay Total Expenditures 155 990 992 991 Excess (Deficiency) of Revenues over (Under) Expenditures 44,742 18,925 21,820 47,416 49,441 Other Financing Sources (Uses): Transfers In Transfers Out ( 5,000) Total Other Financing Sources (Uses) ( 5,000) Net Change in Fund Balances 44,742 13,925 21,820 47,416 49,441 Fund Balances - June 30, 2022 1,113 531,817 201,678 1,019,937 978,502 Prior Period Adjustments Fund Balances - June 30, 2022, Restated 1,113 531,817 201,678 1,019,937 978,502 Fund Balances - June 30, 2023 $ 45,855 $ 545,742 $ 223,498 $ 1,067,353 $ 1,027,943 64 Special Revenue Funds Library Park Circulation Impact Impact Impact Fees Fees Fees STPL EDA SB 1 $ 2 ,161 $ 4,900 $ 2,047 $ - $ - $ 1,384 4 6,450 80,698 83,436 468,214 4 8,611 85,598 85,483 469,598 991 139 1 5,865 991 1 5,865 991 991 139 3 2,746 84,607 84,492 469,459 615,001 ( 25,625) (499,213) ( 25,625) 615,001 (499,213) 3 2,746 58,982 84,492 615,001 (29,754) 7 66,242 1,803,863 800,333 (615,001) 602,085 621,163 (48,157) 7 66,242 1,803,863 752,176 (615,001) 602,085 621,163 $ 7 98,988 $ 1,862,845 $ 836,668 $ - $ 6 02,085 $ 591,409 65 CITY OF IMPERIAL COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES NONMAJOR GOVERNMENTAL FUNDS For the Fiscal Year Ended June 30, 2023 (CONTINUED) Special Revenue Funds ARPA Early Learning Utility CARES Grant Per Capita Revenues: Use of Money and Property $ 308 $ 71 $ 58 $ - Charges for Services Intergovernmental 76,260 Other Total Revenues 308 71 76,318 Expenditures: Current: Community Development 2,000 15,382 Public Safety Public Works Parks and Recreation 42,453 Capital Outlay Total Expenditures 2,000 15,382 42,453 Excess (Deficiency) of Revenues over (Under) Expenditures 308 (1,929) 60,936 (42,453) Other Financing Sources (Uses): Transfers In 41,368 Transfers Out Total Other Financing Sources (Uses) 41,368 Net Change in Fund Balances 308 (1,929) 60,936 (1,085) Fund Balances - June 30, 2022 2,662 20,680 11,986 (176,867) Prior Period Adjustments Fund Balances - June 30, 2022, Restated 2,662 20,680 11,986 (176,867) Fund Balances - June 30, 2023 $ 2,970 $ 18,751 $ 72,922 $ (177,952) 66 Special Revenue Funds Total Nonmajor Utility Governmental Assistance SB 1383 Funds $ - $ - $ 7 4,450 696,064 5,119 1 ,460,799 152 5,119 2 ,231,465 5,119 2 3,492 8 8,962 222,383 106,254 5,119 4 41,091 1 ,790,374 1 ,024,754 (1,351,801) (327,047) 1 ,463,327 19,753 9 ,458,333 (48,157) 19,753 9 ,410,176 $ 19,753 $ - $ 1 0,873,503 67