Ordinary Income/Expense Income DONATIONS AND GRANTS 4710 Friends of the Library 21,000.00 12,000.00 12,000.00 24,000.00 24,000.00 0.00 20,000.00 (4) 4711 Library Foundation 0.00 0.00 0.00 0.00 0.00 0.00 5,000.00 5 4730 Undesignated 17,503.00 1,912.15 0.00 1,912.15 0.00 1,912.15 2,000.00 1 4735 Designated 71,802.37 0.00 0.00 0.00 1,100.00 (1,100.00) 1,000.00 0 4740 CA Library Literacy Services 26,300.00 18,000.00 0.00 18,000.00 22,649.00 (4,649.00) 15,000.00 0 4750 Cal State Library 13,500.00 22,930.00 0.00 22,930.00 18,281.00 4,649.00 20,000.00 0 4755 HUD Grant 319,998.29 0.00 0.00 0.00 0.00 0.00 0.00 Total DONATIONS AND GRANTS 470,103.66 54,842.15 12,000.00 66,842.15 66,030.00 812.15 63,000.00 FINES & FEES 4305 Fees 18,797.99 5,473.78 500.00 5,973.78 9,000.00 (3,026.22) 6,000.00 1 4310 MFM Revenue 6,103.35 7,066.75 1,000.00 8,066.75 6,000.00 2,066.75 8,000.00 2 4340 Passport Services Fees 78,566.50 108,297.69 9,000.00 117,297.69 90,000.00 27,297.69 120,000.00 25 4350 Sales of Products 0.00 3,326.55 0.00 3,326.55 5,000.00 (1,673.45) 3,000.00 (2) Total FINES & FEES 103,467.84 124,164.77 10,500.00 134,664.77 110,000.00 24,664.77 137,000.00 INTEREST INCOME & ADJUSTMENTS 4210 Chase Bank 1,530.31 1,730.79 100.00 1,830.79 3,000.00 (1,169.21) 2,000.00 (1) 4220 County Interest Allocation 8,338.49 9,472.64 3,500.00 12,972.64 500.00 12,472.64 16,000.00 1 4221 FMV COLA (3,516.48) 0.00 0.00 0.00 0.00 0.00 0.00 0 Total INTEREST INCOME & ADJUSTMENTS 6,352.32 11,203.43 3,600.00 14,803.43 3,500.00 11,303.43 18,000.00 OTHER REVENUE & ADJUSTMENT 4910 Miscellaneous Income 892.87 0.00 0.00 0.00 0.00 0.00 0.00 (7) 4911 Rental Revenue 0.00 10,110.00 500.00 10,610.00 0.00 10,610.00 4,000.00 4 4940 Transfer in from Reserves 0.00 0.00 0.00 0.00 150,000.00 (150,000.00) 0.00 0 4999 Rewards & Incentives 2,000.00 5,539.05 0.00 5,539.05 6,000.00 (460.95) 3,000.00 0 Total OTHER REVENUE & ADJUSTMENT 2,892.87 15,649.05 500.00 16,149.05 156,000.00 (139,850.95) 7,000.00 25 Sub-total 582,816.69 205,859.40 26,600.00 232,459.40 335,530.00 (103,070.60) 225,000.00 6% Property Taxes 4010 Current-Year Secured 4010.00 Current Secured 2,196,579.43 2,192,393.41 100,886.00 2,293,279.41 2,133,260.90 160,018.51 2,350,000.00 0 4010.01 Revenue RDA 40,754.58 18,120.28 22,000.00 40,120.28 26,500.00 13,620.28 40,000.00 20 4010.02 Statutory Revenue 4,054.19 2,271.68 0.00 2,271.68 0.00 2,271.68 0.00 0 4010.03 SB 813 Supplemental 60,512.21 54,703.40 0.00 54,703.40 0.00 54,703.40 0.00 0 Total 4010 Current-Year Secured 2,301,900.41 2,267,488.77 122,886.00 2,390,374.77 2,159,760.90 230,613.87 2,390,000.00 4020 Current-Year Unsecured 4020.00 Current Unsecured 88,519.58 79,499.64 0.00 79,499.64 74,263.00 5,236.64 80,000.00 (10) Total 4020 Current-Year Unsecured 88,519.58 79,499.64 0.00 79,499.64 74,263.00 5,236.64 80,000.00 4030 Prior-Year Secured 4030.00 Prior Secured 36,090.46 34,305.19 2,000.00 36,305.19 10,600.00 25,705.19 35,000.00 5 Page 1 of 5
4030.03 SB 813 Redemption 2,968.11 3,246.50 500.00 3,746.50 0.00 3,746.50 5,000.00 0 4030.05 Secured Tax Refunds (79,074.36) (32,358.05) 0.00 (32,358.05) 0.00 (32,358.05) (30,000.00) (30) Total 4030 Prior-Year Secured (40,015.79) 5,193.64 2,500.00 7,693.64 10,600.00 (2,906.36) 10,000.00 4040 Prior-Year Unsecured 4040.00 Prior Unsecured (4,615.40) 9,514.02 0.00 9,514.02 0.00 9,514.02 10,000.00 0 Total 4040 Prior-Year Unsecured (4,615.40) 9,514.02 0.00 9,514.02 0.00 9,514.02 10,000.00 4050 Homeowners Exemption 14,015.88 11,799.60 2,082.30 13,881.90 7,725.00 6,156.90 15,000.00 0 4060 Special Assessment 4060.01 Per Parcel Benefit Assessment 780,547.44 795,828.51 6,332.49 802,161.00 802,160.99 0.01 810,000.00 (10) 4060.02 Direct Assessments 57.88 0.00 0.00 0.00 0.00 0.00 0.00 0 Total 4060 Special Assessment 780,605.32 795,828.51 6,332.49 802,161.00 802,160.99 0.01 810,000.00 4080 Penalties,Interest & Costs-Ref 11,672.80 10,882.66 3,000.00 13,882.66 10,000.00 3,882.66 10,000.00 0 4250 Change in Property Tax Accrual 0.00 (5,793.87) 0.00 (5,793.87) 0.00 (5,793.87) 0.00 (25) Total Property Taxes 3,152,082.80 3,174,412.97 136,800.79 3,311,213.76 3,064,509.89 246,703.87 3,325,000.00 94% Total REVENUES 3,734,899.49 3,380,272.37 163,400.79 3,543,673.16 3,400,039.89 143,633.27 3,550,000.00 Expense PERSONNEL RELATED EXPENSES 5000 SALARIES & WAGES 5010 Salaried 948,892.59 308,140.46 27,000.00 335,140.46 373,972.29 (38,831.83) 460,500.00 0 5020 Hourly 505,803.15 1,007,437.90 92,000.00 1,099,437.90 1,189,448.66 (90,010.76) 1,254,500.00 0 Total 5000 SALARIES & WAGES 1,454,695.74 1,315,578.36 119,000.00 1,434,578.36 1,563,420.95 (128,842.59) 1,715,000.00 5100 Employer-Portion Taxes/Benefits 5120 Payroll Taxes (ER) 5250 FUTA 6,140.53 4,867.71 0.00 4,867.71 14,700.00 (9,832.29) 5,000.00 (10) 5251 SUI, Hourly 697.64 0.00 0.00 0.00 0.00 0.00 2,500.00 0 5120 Payroll Taxes (ER) - Other 111,488.41 107,602.18 8,000.00 115,602.18 120,236.94 (4,634.76) 130,000.00 0 Total 5120 Payroll Taxes (ER) 118,326.58 112,469.89 8,000.00 120,469.89 134,936.94 (14,467.05) 137,500.00 5210 PERS Retirement 5210.01 CalPers CLASSIC (ER Contr) 122,116.61 23,634.73 2,300.00 25,934.73 30,000.00 (4,065.27) 20,000.00 0 5210.02 CalPers PEPRA (ER Contr) 25,678.73 63,132.37 7,500.00 70,632.37 70,179.46 452.91 75,000.00 0 5218 PERS Unfunded 0.00 84,165.39 7,640.49 91,805.88 91,806.00 (0.12) 120,500.00 0 5210 PERS Retirement - Other 42,145.00 0.00 0.00 0.00 0.00 0.00 0.00 0 Total 5210 PERS Retirement 189,940.34 170,932.49 17,440.49 188,372.98 191,985.46 (3,612.48) 215,500.00 5222 OPEB Contribution 140,004.00 0.00 0.00 0.00 41,000.00 (41,000.00) 0.00 0 5223 OPEB liabilty change (107,428.00) 0.00 0.00 0.00 0.00 0.00 0.00 0 Total 5100 Employer-Portion Taxes/Benefits 340,842.92 283,402.38 25,440.49 308,842.87 367,922.40 (59,079.53) 353,000.00 5200 Insurance Page 2 of 5
5220 Health Insurance 119,406.31 108,066.00 9,475.90 117,541.90 129,000.00 (11,458.10) 129,000.00 (15) 5221 Health Insurnce - Retirees 69,408.47 68,024.00 (68,024.00) 0.00 75,600.00 (75,600.00) 0.00 0 5230 Dental Insurance 15,473.93 12,706.60 2,500.00 15,206.60 14,300.00 906.60 15,000.00 0 5240 Vision Insurance 4,642.20 3,797.86 350.00 4,147.86 4,100.00 47.86 4,500.00 0 5260 Life Insurance 1,533.18 1,201.87 200.00 1,401.87 2,000.00 (598.13) 1,500.00 0 5270 Workers' Compensation 17,802.97 13,493.59 0.00 13,493.59 20,000.00 (6,506.41) 20,000.00 0 5280 Disability Insurance 252.75 0.00 0.00 0.00 2,500.00 (2,500.00) 0.00 (25) Total 5200 Insurance 228,519.81 207,289.92 (55,498.10) 151,791.82 247,500.00 (95,708.18) 170,000.00 Total 'PERSONNEL RELATED EXPENSES 2,024,058.47 1,806,270.66 88,942.39 1,895,213.05 2,178,843.35 (283,630.30) 2,238,000.00 68% CAPITAL 7310 Equipment, Furniture & Fixtures >$5k 45,045.60 8,076.25 0.00 8,076.25 32,995.00 (24,918.75) 15,000.00 0 7320 Structures & Improvements 1,080.00 152,555.75 0.00 152,555.75 150,000.00 2,555.75 250,000.00 0 Total CAPITAL 46,125.60 160,632.00 0.00 160,632.00 182,995.00 (22,363.00) 265,000.00 FACILITIES, GROUNDS & MAINTENAN 7205 Maintenance Contracts 23,375.06 4,442.45 2,000.00 6,442.45 18,000.00 (11,557.55) 15,000.00 0 7210 Building Maint & Repairs 82,937.60 11,496.39 4,000.00 15,496.39 20,000.00 (4,503.61) 20,000.00 0 7220 Landscape 23,429.14 8,639.93 1,000.00 9,639.93 15,000.00 (5,360.07) 18,000.00 0 Total FACILITIES, GROUNDS & MAINTENAN 129,741.80 24,578.77 7,000.00 31,578.77 53,000.00 (28,421.23) 53,000.00 2% LIBRARY MATERIALS 6110 Cataloging Expenses 18,168.08 16,428.14 3,000.00 19,428.14 20,000.00 (571.86) 22,000.00 0 Library of Things 0.00 0.00 0.00 0.00 0.00 0.00 20,000.00 0 6115 Electronic Databases & Subscrip 19,162.98 15,170.58 5,000.00 20,170.58 21,500.00 (1,329.42) 25,000.00 (8) 6120 Books 104,920.34 104,757.14 10,000.00 114,757.14 207,000.00 (92,242.86) 140,000.00 15 6125 Audio CD 13,177.21 16,028.57 3,000.00 19,028.57 18,000.00 1,028.57 20,000.00 7 6130 DVD's & Videogames 23,227.26 26,145.20 3,000.00 29,145.20 23,000.00 6,145.20 30,000.00 (2) 6135 Processing of Materials 28,445.19 39,541.78 3,000.00 42,541.78 46,850.00 (4,308.22) 40,000.00 5 6140 Periodicals 12,954.34 15,794.08 2,000.00 17,794.08 17,500.00 294.08 18,000.00 0 6150 Downloadables 23,618.21 15,158.78 2,000.00 17,158.78 20,000.00 (2,841.22) 20,000.00 (11) Total LIBRARY MATERIALS 243,673.61 249,024.27 31,000.00 280,024.27 373,850.00 (124,825.73) 335,000.00 10% MISCELLANEOUS EXPENSE 7510 Miscellaneous Expense 91,577.37 0.00 0.00 0.00 0.00 0.00 0.00 0 7510 Miscellaneous Expense 0.00 0.00 0.00 0.00 1,000.00 (1,000.00) 0.00 0 7540 Trustee Election 0.00 10,084.06 0.00 10,084.06 0.00 10,084.06 30,000.00 20 Total MISCELLANEOUS EXPENSE 91,577.37 10,084.06 0.00 10,084.06 1,000.00 9,084.06 30,000.00 1% OPERATING EXPENSES 6430 Insurance-Gen, Prop, Liab, Eq 41,517.61 38,693.92 0.00 38,693.92 38,693.92 0.00 40,000.00 0 6620 Membership Dues & Subscriptions 13,110.00 11,931.01 1,000.00 12,931.01 13,000.00 (68.99) 13,000.00 0 6625 Training & Education 5,898.40 5,700.24 1,000.00 6,700.24 12,000.00 (5,299.76) 12,000.00 0 6626 Recruitment & Recognition 6,682.78 1,008.78 1,000.00 2,008.78 5,000.00 (2,991.22) 5,000.00 0 6627 Advertising / Marketing 27,467.95 3,877.49 1,000.00 4,877.49 5,000.00 (122.51) 5,000.00 0 6710 Meetings & Travel 11,819.43 5,343.37 500.00 5,843.37 10,000.00 (4,156.63) 10,000.00 0 Page 3 of 5
6730 Mileage & Parking Reimbursement 667.48 560.01 200.00 760.01 800.00 (39.99) 800.00 0 6740 Postage & Delivery 8,831.00 6,919.07 1,000.00 7,919.07 9,000.00 (1,080.93) 9,000.00 0 6745 Banking & Service Fees 1,341.33 1,734.95 200.00 1,934.95 2,000.00 (65.05) 2,000.00 0 6746 Payroll Fees 13,319.78 8,715.00 1,000.00 9,715.00 12,000.00 (2,285.00) 12,000.00 0 6750 Printing & Reproduction 7,191.07 13,305.98 2,000.00 15,305.98 21,000.00 (5,694.02) 21,000.00 0 6755 Small Equipment 33,987.15 2,099.80 0.00 2,099.80 10,000.00 (7,900.20) 10,000.00 0 6765 Janitorial Supplies 12,416.05 19,385.10 889.66 20,274.76 13,000.00 7,274.76 15,000.00 0 6770 Operating Supplies 36,711.84 21,144.19 5,000.00 26,144.19 15,000.00 11,144.19 25,000.00 10 6780 Operating Software 325.53 2,697.30 200.00 2,897.30 3,000.00 (102.70) 1,500.00 0 6785 Computer Supplies 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0 6790 Hardware (Computers / Tech) 2,983.46 0.00 0.00 0.00 0.00 0.00 0.00 0 6920 Electricity 34,938.22 31,943.89 4,000.00 35,943.89 42,100.00 (6,156.11) 35,000.00 0 6930 Natural Gas 4,797.05 2,347.35 500.00 2,847.35 5,500.00 (2,652.65) 5,000.00 0 6940 Water & Sewage 5,165.84 5,305.55 400.00 5,705.55 8,600.00 (2,894.45) 5,000.00 0 6950 Refuse 4,678.92 4,280.44 200.00 4,480.44 4,500.00 (19.56) 5,000.00 0 6960 Products for Resale 2,970.23 3,346.95 200.00 3,546.95 5,000.00 (1,453.05) 5,000.00 0 6970 Equipment Lease & Rental 12,802.39 16,336.58 2,000.00 18,336.58 15,424.00 2,912.58 20,000.00 5 7530 County Tax Collection Fees 32,492.92 35,940.07 0.00 35,940.07 45,084.06 (9,143.99) 35,000.00 (5) Total OPERATING EXPENSES 322,116.43 242,617.04 22,289.66 264,906.70 295,701.98 (53,084.94) 291,300.00 9% PROFESSIONAL & TECHNICAL 7125 Audit and Financial Consulting 35,583.34 39,376.45 2,000.00 41,376.45 75,000.00 (33,623.55) 60,000.00 0 7130 Legal Fees 18,980.98 20,648.66 4,000.00 24,648.66 25,000.00 (351.34) 25,000.00 0 7135 Technology Consulting 7,178.80 2,400.00 3,600.00 6,000.00 1,500.00 4,500.00 6,000.00 3 7140 Architecturial & Engineering 5,000.00 0.00 0.00 0.00 23,000.00 (23,000.00) 0.00 0 7145 Collection Agency 1,414.10 2,282.25 200.00 2,482.25 1,800.00 682.25 2,000.00 0 7155 Consultants - Other 70,168.24 73,196.08 2,500.00 75,696.08 74,000.00 1,696.08 75,000.00 5 7170 Telecommunications (1,495.09) 6,399.66 1,500.00 7,899.66 7,500.00 399.66 7,500.00 0 7175 Internet Service 23,915.17 40,160.53 0.00 40,160.53 4,000.00 36,160.53 35,000.00 0 7180 Technology Equipment 59,110.71 37,179.38 2,000.00 39,179.38 34,281.00 4,898.38 50,000.00 0 7185 Technology Maintenance Fees 47,015.74 16,919.66 2,000.00 18,919.66 20,000.00 (1,080.34) 20,000.00 (20) 7190 Website Development 360.00 858.00 0.00 858.00 2,000.00 (1,142.00) 3,000.00 0 Total PROFESSIONAL & TECHNICAL 267,231.99 239,420.67 17,800.00 257,220.67 268,081.00 (28,660.33) 283,500.00 9% PROGRAMS 6200 Youth Services 9,248.37 5,946.48 3,000.00 8,946.48 10,000.00 (1,053.52) 12,700.00 0 6210 Teen Services 2,516.04 4,459.16 1,000.00 5,459.16 5,500.00 (40.84) 5,000.00 1 6220 Adult Services 18,599.37 22,151.71 2,000.00 24,151.71 26,068.56 (1,916.85) 30,000.00 0 6230 Bob Lucas Branch Services 1,354.59 2,898.89 500.00 3,398.89 3,000.00 398.89 4,500.00 0 6240 Literacy Services 84.35 1,857.40 200.00 2,057.40 2,000.00 57.40 2,000.00 0 Total PROGRAMS 31,802.72 37,313.64 6,700.00 44,013.64 46,568.56 (9,254.92) 54,200.00 2% Total Expense 3,156,327.99 2,769,941.11 173,732.05 2,943,673.16 3,400,039.89 (630,098.78) 3,550,000.00 Net Income 578,571.50 610,331.26 (10,331.26) 600,000.00 0.00 773,732.05 0.00 25 Page 4 of 5
Total Budgeted Expenses 3,550,000.00 Less: Budgeted Capital Expenses (265,000.00) Total Budgeted Operating Expenses 3,285,000.00 Cash Reserves - Beginning of Year 2,738,502 2,957,905 3,557,905 Net Income 578,572 600,000 - Add Back: Depreciation 45,046 - - OPEB Contribution 140,004 - - OPEB Change (107,428) - - GASB 68 42,145 - - Capitalized Assets (483,702) - - Other Accruals 4,767 - - Change in Cash 219,403 600,000 - Cash Reserves - End of Year 2,957,905 3,557,905 $ 3,557,905 Half Year Reserve $ 1,775,000 Remainder $ 1,782,905 Page 5 of 5