LOCATION: TELECONFERENCE Join meeting/view video by PC ...

Documents that are disclosable public records required to be made available under California Government Code Section 54957.5 (b) (1) and (2) are available to the public for inspection at no charge during business hours at our administrative office located at 147 Gregory Lane, Pleasant Hill, California. The Pleasant Hill Recreation & Park District will provide reasonable disability-related modification or accommodations to a person who requires such in order to participate in the meeting of the Board of Directors. Please contact Susie Kubota (925) 682-0896 at least 48 hours before the meeting.

MISSION STATEMENT

In order to serve the diverse recreational needs of individuals and families and to enrich the quality of life for all residents, the Pleasant Hill Recreation & Park District is committed to providing park facilities, open space, and programs and activities for all ages.

LOCATION: TELECONFERENCE Join meeting/view video by PC: https://zoom.us Meeting ID: 893-8875-6257

Or by Phone 1 (669) 900-9128 Meeting ID: 893-8875-6257

Board of Directors Regular Meeting

Thursday, October 28, 2021 7:00 P.M.

IN ACCORDANCE WITH THE GOVERNOR’S EXECUTIVE ORDERS ALL BOARD MEMBERS, STAFF, AND MEMBERS OF THE PUBLIC WILL PARTICIPATE IN THIS MEETING BY TELECONFERENCE TO MITIGATE THE SPREAD OF COVID-19 Members of the public may observe and participate in the meeting at the teleconference location above. Members of the public may offer public comment by email to [email protected] any time prior to the close of the public comment period for the agenda item on which they would like to comment. Staff will share all such comments with the Board and make them part of the record. Alternatively, members of the public may offer public comment orally during the teleconference by using the Zoom “raise hand” (for PC participants) or “*9” function (for phone participants). Members of the public are requested, but not required, to send an email to [email protected] noting their desire to speak on a given agenda item. The Board will take public comment on each listed agenda item when the item is taken up. Each speaker will be allotted five minutes for comment per item unless a shorter comment period is specified by the Board at the meeting (e.g., if there is an unusually large number of speakers).

1. Call to Order

2. Pledge of Allegiance

3. Roll Call

4. Public Comment This item on the agenda provides an opportunity for members of the public to comment on any item within the jurisdiction of the Board that is not on the agenda. When an item is not listed on the agenda, State law prohibits Board discussion or action. Board members may only “briefly respond” to statements made and questions posed. For example, State law allows Board members to ask questions for clarification and provide a reference to staff or other resources for factual information. Additionally, the Board may direct staff to report back and/or place a matter on a future agenda for discussion.

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mailto:[email protected]

mailto:[email protected]

Board Meeting – October 28, 2021 Page 2

5. Report from General Manager (Attachment A)

6. Consent Calendar (Attachment B) a. Approve Bills to be Paid Warrants #14806-14850 and 29081 (Exhibit 1) b. Approve Resolution 2021-10-28A, Approving and Directing the Continued Use of

Remote Meetings/Teleconferencing for all Board and Board Subcommittee Meetings Pursuant to the Provisions of Assembly Bill 361 (Exhibit 2)

7. Adopt Resolution 2021-10-28B Authorizing the General Manager to Execute a Memorandum

of Understanding with City of Pleasant Hill to Donate $15,000 to Purchase and Off-Road Motorcycle and Accessories (Attachment C)

8. Review 2020/21 Fiscal Year Financial Reports and Adopt Resolution 2021-10-28C

Authorizing Transfer of $1,385,836 from the Capital Improvement Project Fund to the General Fund (Attachment D)

9. Verbal Report from Committee Chair and Opportunity to Set Meeting Dates

a. Land and Facilities Development Committee – TBD b. Personnel Committee – TBD c. Budget & Finance Committee – TBD d. Program Committee – TBD e. District/City Liaison Committee – TBD

10. Board Announcements and Requests to Staff

11. Adjourn

Future Board of Directors Meetings: Thursday, November 4, 2021, 7:00 p.m. Thursday, November 18, 2021, 7:00 p.m. Thursday, December 2, 2021, 7:00 p.m.

ATTACHMENT A

MEMORANDUM

Date: October 28, 2021 To: Board of Directors From: Michelle Lacy, General Manager Re: General Manager’s Report for October 28, 2021 2021 OLIVER HOLMES AWARD: On Tuesday, October 26 the Pleasant Hill Community Foundation will present Marcelino (Lino) Molina with the Oliver Holmes Award for the Pleasant Hill Park District. Lino has worked with the District since June 2013 when he joined the organization as a seasonal Park Maintenance Worker. Lino proved himself to be an asset to the Park Maintenance crew and quickly was hired as a full-time employee. As a Park Maintenance Worker Lino understands that his efforts allow people to enjoy their time in our parks and facilities. Lino takes great pride in maintaining the areas assigned to him including the Senior Center. Lino frequently goes above and beyond the call of duty to enhance the landscaping around the center to brighten visitors’ day. Recently Lino has taken on the role of mentor to newer park crew members and continues to strengthen the team through his efforts. Park Maintenance crew members often work hard in the background of the District, but without their efforts our parks and facilities would not be the wonderful places to visit that they are today. We want to thank Lino and all our maintenance crew for their efforts to make WOW! experiences for District residents. BOARD MEEETING SCHEDULE REMINDER: Just another reminder that the November and December regular Board meetings move to the 1st and 3rd Thursdays to accommodate office closures due to holidays. The meetings in November will be the 4th and 18th and December meetings will be the 2nd and 16th. BROOKWOOD PARK LABYRINTH UPDATE: Community Member Derek Wurst has reported the mosaic medallion for the Brookwood Park labyrinth has been completed. He is working with park staff to remove the old medallion and prepare the site for installation. EVENTS: Due to many factors including the uncertainty of when children 5-11 will have access to the COVID-19 vaccine staff has decided to shift the Holiday Festival to a drive-through event to be held on December 8. More information to follow. REMINDER OF HOSPICE TREE OF LIGHTS: This annual event will take place on Tuesday November 9, 2021, from 6:30-8:30 pm at the District Administrative Offices at 147 Gregory Lane. Chair Zac Shess is set to represent the District during this year’s event.

ATTACHMENT B

STAFF REPORT

Date: October 28, 2021

To: Board of Directors

From: Michelle Lacy, General Manager

Re: Consent Calendar

Consent Calendar items are considered to be routine by the Board of Directors and will be enacted by one motion. By approval of the Consent Calendar the staff recommendation will be adopted. There will be no separate discussion on these items unless a Board Member or a member of the public request removal of the item from the Consent Calendar.

CONSENT CALENDAR FOR OCTOBER 28, 2021

a. Approve Bills to be Paid Warrants #14806-14850 and 29081 (Exhibit 1) b. Approve Resolution 2021-10-28A, Approving and Directing the Continued

Use of Remote Meetings/Teleconferencing for all Board and Board Subcommittee Meetings Pursuant to the Provisions of Assembly Bill 361 (Exhibit 2)

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Accounts Payable

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Check 29081 Total: 625,000.00

Report Total: 625,000.00

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Check 14806 Total: 400.00

Report Total: 400.00

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102022 TRANSFER FROM COUNTY TO US BANK OPERATING ACCT FOR AP & PAYROLL 625,000.00 10/28/2021 100-0000-10100 TRANSFER FROM COUNTY TO US BANK OPERATING ACCOUNT

625,000.00Check Total:

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625,000.00

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EXHIBIT 2

Pleasant Hill Recreation & Park District County of Contra Costa, State of California

Board of Directors

IN THE MATTER OF RESOLUTION 2021-10-28A Approving the Continued Use of Teleconferencing/Remote Meetings Pursuant to the Provisions of Assembly Bill 361

WHEREAS, in response to the COVID-19 pandemic, the Governor adopted a series of Executive Orders allowing the legislative bodies of local governments to meet remotely via teleconference so long as other provisions of the Brown Act were followed; and

WHEREAS, on September 15, 2021, the Governor signed into law as an urgency measure, AB 361, which allows for the continued use of remote meetings by local legislative bodies subject to certain conditions, which must be reconsidered every 30 days; and

WHEREAS, the Board has considered the current state of health guidance related to public meetings in Contra Costa County and finds it necessary to continue with remote meetings to promote public health and safety.

NOW, THEREFORE, BE IT RESOLVED by the Board of Directors of Pleasant Hill Recreation and Park District that the Board approves and directs the continued use of teleconferencing for public meetings based on the following findings required by Government Code Section 549539(e), as amended by AB361:

1. The entire State of California remains under a proclaimed state of emergency asdeclared by the Governor of the State of California related to the COVID-19pandemic.

2. State and local officials have imposed or recommended measures to promotesocial distancing. For example, the Health Officer for Contra Costa Countypublished "Recommendations for Safely Holding Public Meetings" on September20, 2021. Those recommendations "strongly recommend" on-line meetings,that local agencies should provide options for the public to participate withouthaving to attend meetings in person, and that social distancing should be used,including six feet of spacing between all in attendance.

3. The state of emergency continues to directly impact the ability to meet safely inperson. For example, given the constraints of the District’s available meetingspaces, social distancing is difficult without severely limiting space for membersof the public to attend.

4. The Board anticipates this resolution will appear on its consent calendar forreview and ratification or update at each regular Board meeting for as long as

the Governor's proclaimed state of emergency related to the COVID-19 pandemic remains in effect and the Board desires to continue remote public meetings.

5. This determination by the Board applies to the Board and its Subcommittees.

PASSED AND ADOPTED this 28th day of October 2021 by the following vote:

AYES:

NOES:

ABSTAIN:

ABSENT:

________________________________ Zac Shess, Chair I hereby certify that the foregoing resolution was approved by the vote indicated herein above at the regular meeting of the Board of Directors on October 28, 2021. ______________________________ Michelle Lacy, Clerk of the Board

ATTACHMENT C

STAFF REPORT Date: October 28, 2021



Re: Adopt Resolution 2121-10-28B Authorizing the General Manager to Execute a Memorandum of Understanding with City of Pleasant Hill to Donate $15,000 to Purchase and Off-Road Motorcycle and Accessories

BACKGROUND:

At its august 12, 2021 regular meeting the Board of Directors adopted the 2021/22 Capital Improvement Projects which included $15,000 in funding for an off-road motorcycle and accessories for the City of Pleasant Hill Police Department (PHPD).

DISCUSSION:

Staff has worked with the City of Pleasant Hill to negotiate an agreement for donation and acceptance of the $15,000 gift (Exhibit 1). It is anticipated the purchase of the off-road motorcycle will provide PHPD the ability to better patrol for safety and security off-road areas of District parks. It is anticipated the purchase and deployment of the off-road motorcycle may:

• Improve access and mobility of PHPD to the parks listed in Recital C above (“listedparks”) and other areas with access restrictions;

• Permit general patrols of the listed parks and other areas with access restrictionsby PHPD;

• Increase safety and provide additional service to citizens who visit the listed parks;• Enable PHPD to provide patrol ride through at each of the mentioned parks, as

able, on a reasonably regular basis;• Deter illegal activities;• Educate members of the public regarding applicable law and public policy;• Result in enforcement action in response to violations of applicable law and public

policy; and• Improve inspections and reporting regarding hazardous conditions and Crime

Prevention Through Environmental Design (“CPTED”) observations.

FISCAL IMPACT:

None. There are adequate funds budgeted in the 2021/22 Capital Improvement Plan for this purpose.

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RECOMMENDATION:

It is recommended the Board of Directors adopt Resolution 2121-10-28B authorizing the General Manager to execute a Memorandum of Understanding with City of Pleasant Hill to donate $15,000 to purchase and off-road motorcycle and accessories.

EXHIBITS:

Exhibit 1: Memorandum of Understanding By and Between City of Pleasant Hill and Pleasant Hill Recreation and Park District

Exhibit 2: Resolution 2021-10-28B Authorizing the General Manager to Execute a Memorandum of Understanding with City of Pleasant Hill to Donate $15,000 to Purchase and Off-Road Motorcycle and Accessories

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MEMORANDUM OF UNDERSTANDING BY AND BETWEEN

CITY OF PLEASANT HILL AND

PLEASANT HILL RECREATION AND PARK DISTRICT This Memorandum of Understanding (“MOU”) is made as of [DATE, 2021] by and between City of Pleasant Hill (“City”) and Pleasant Hill Recreation and Park District (“District”) (each, a “Party” and collectively the “Parties).

RECITALS A. WHEREAS, District is a recreation and park district duly organized and existing under the

Recreation and Park District Law, Public Resources Code, § 5780 et seq., and in connection with the same is empowered by Public Resources Code, § 5786.1, subd. (b) “[t]o acquire any real or personal property within or outside the district, to hold, manage, occupy, dispose of, convey and encumber the property, and to create a leasehold interest in the property for the benefit of the district.”

B. WHEREAS, City is a general law city duly organized and existing under Gov. Code, § 34000 et seq., and in connection with the same is authorized to maintain a police department, (Gov. Code, § 38630), “to purchase, lease, receive, hold, and enjoy real and personal property, and control and dispose of it for the common benefit”, (Gov. Code, § 37350), and to “accept or reject any gift, bequest, or devise made to or for the city, or to or for any of its officers in their official capacity or in trust for any public purpose.” (Gov. Code, § 37350).

C. WHEREAS, District owns real property within the territorial boundaries of the City that require law enforcement services relating thereto, and include by way of illustration and not by limitation the following: 1. Dinosaur Hill Park; 2. Paso Nogal Park; 3. Pleasant Hill Park; 4. Pleasant Oaks Park; 5. Rodgers-Smith Park; 6. Shannon Hills Park; 7. Sherman Acres; 8. Chilpancingo Park; 9. Las Juntas Open Space; 10. Pinewood Park; 11. Rodgers Ranch Heritage Center; 12. Shadowood Park; 13. Community Center; 14. Senior Center; 15. Teen Center;

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16. Winslow Center; and 17. Aquatic Center.

D. WHEREAS, District desires to make a donation to allow the City to purchase an off-road motorcycle to better enable City’s Police Department (“PHPD”) to have the means to service properties such as those listed above, some of which have restricted accessibility.

E. WHEREAS, City is only willing to accept the donation and own the off-road motorcycle on the terms and conditions set forth herein.

F. WHEREAS, District and City have a long history of collaborating for the betterment of the community of Pleasant Hill.

G. WHEREAS, the PHPD desires to provide regular patrols to parks within the City and District’s respective territorial boundaries.

H. WHEREAS, it is anticipated that PHPD’s deployment of the off-road motorcycle may: 1. Improve access and mobility of PHPD to the parks listed in Recital C above (“listed

parks”) and other areas with access restrictions; 2. Permit general patrols of the listed parks and other areas with access restrictions by

PHPD; 3. Increase safety and provide additional service to citizens who visit the listed parks; 4. Enable PHPD to provide patrol ride through at each of the mentioned parks, as able,

on a reasonably regular basis; 5. Deter illegal activities; 6. Educate members of the public regarding applicable law and public policy; 7. Result in enforcement action in response to violations of applicable law and public

policy; and 8. Improve inspections and reporting regarding hazardous conditions and Crime

Prevention Through Environmental Design (“CPTED”) observations.

AGREEMENT I. Donation:

District will donate $15,000 to the City toward its purchase of an off-road motorcycle and

necessary accessories to outfit the off-road motorcycle. District hereby conveys and the City hereby accepts this donation as an unconditional gift for a public purpose. The District shall have no rights or responsibilities with respect to the Motorcycle. The District makes no representations or warranties regarding the safety and/or suitability of the Motorcycle for any purpose, including potential access to and/or patrol of District parks. The District makes no representations or warranties regarding conditions in its parks, including whether it might be safe and/or appropriate for the City to access and/or patrol District parks using the Motorcycle. The City/PHPD will be solely and entirely responsible for all aspects of any such access and/or patrol. The City/PHPD

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acknowledge that the District’s parks are generally not designed/improved for motorcycle use and that the District will not be under any obligation to make any changes to its parks to facilitate motorcycle access/patrol. Nothing in this agreement is intended to alter in any way the District’s duties and responsibilities relative to safe park operation and maintenance.

II. General Provisions: 1. Notices. Any notice to be given by any Party hereunder must be given in writing and

delivered in person, or by reputable nationwide overnight courier (e.g., Federal Express), or sent by certified or registered mail, postage prepaid, return receipt requested, at the address indicated below, unless the Party giving such notice has been notified, in writing, of a change of address, in which case such changed address shall be used:

CITY: DISTRICT: City of Pleasant Hill 100 Gregory Ln Pleasant Hill, CA 94523 Attention: Chief of Police

Pleasant Hill Recreation and Park District 147 Gregory Ln Pleasant Hill, CA 94523 Attention: General Manager

Any such notice is effective on the date on which such notice is delivered, if notice is given by personal delivery or overnight courier, or if notice is sent through the United States mail, on the date of actual delivery as shown by the addressee’s receipt or upon the expiration of three (3) days following the date of mailing, whichever first occurs.

2. Conflict of Interest. No officer or employee of either Party shall have any financial interest, direct or indirect, in this MOU, nor shall any such officer or employee participate in any decision relating to this MOU which affects his/her financial interest or the financial interest of any corporation, partnership, entity or association in which he/she is directly or indirectly interested, in violation of any applicable ordinance, statute, regulation, or other law. Each Party warrants that it has not paid or given and will not pay or give any third party any money or other consideration for obtaining this MOU.

3. Legislative Body Approval Required. This MOU shall not be binding nor take effect unless approved or ratified by each Party’s respective legislative body, if required. Any amendments to this MOU shall require the approval or ratification of each Party’s respective legislative body if required for the initial approval of this MOU.

4. Amendment. This MOU may not be amended except by a subsequent writing which is signed by the Parties.

5. Governing Law, Venue. This MOU shall be governed by and construed in

accordance with the laws of the State of California. The Parties agree that any action or proceeding

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to enforce or relating to this MOU shall be brought exclusively in the federal or state courts for or located in Contra Costa County, California, and the Parties hereto consent to the exercise of personal jurisdiction over them by any such courts for purposes of any such action or proceeding.

6. Severability. If any provision of this MOU is found by a court of competent jurisdiction to be void, invalid or unenforceable, then the Parties agree that such invalidity or unenforceability shall have no effect whatsoever on the balance of this MOU.

7. Counterparts. This MOU may be signed and delivered in any number of counterparts, each of which, when signed and delivered, shall be an original, but all of which shall together constitute one and the same MOU.

8. Entire Agreement. This MOU contains the entire agreement between the Parties with respect to the subject matter of this MOU and any agreement or representation with respect to the same or the obligations of either Party with respect to the same which is not expressly provided in this MOU or in a written document which is signed by the Party to be charged, shall be null and void.

9. Time is of the Essence. Time shall be of the essence as to all dates and times of performance contained in this MOU, and where such a time is not specified performance shall occur in a reasonably prompt manner.

10. Authority to Execute. Each Party represents and warrants to the other Party that all necessary action has been taken by such Party to authorize the undersigned to execute this MOU and to bind it to the performance of its obligations hereunder.

11. Binding on Successors. All representations, covenants and warranties set forth in this MOU , by or on behalf of, or for the benefit of any or all of the Parties hereto, shall be binding upon and inure to the benefit of such Party, its successors and assigns.

12. Survival. All rights and obligations hereunder that by their nature are to continue after any expiration or termination of this MOU, including, but not limited to, the indemnification obligations, shall survive any such expiration or termination.

13. Third Party Rights. Nothing in this MOU shall be construed to give any rights or benefits to anyone other than District and the City.

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CITY OF PLEASANT HILL

PLEASANT HILL RECREATION AND PARK DISTRICT

Signature June Catalano Name City Manager Title Date

Signature Michelle Lacy

Name General Manager Title Date

ATTEST: Carol Wu City Clerk

ATTEST: Sandra Bonato Secretary, District Board of Directors

EXHIBIT 2

IN THE MATTER OF RESOLUTION 2021-10-28B AUTHORIZING THE GENERAL MANAGER TO EXECUTE A MEMORANDUM OF UNDERSTANDING WITH THE CITY OF PLEASANT HILL TO DONATE $15,000 TO PURCHASE AN OFF-ROAD MOTORCYCLE AND ACCESSORIES THE BOARD OF DIRECTORS OF THE PLEASANT HILL RECREATION & PARK DISTRICT DOES FIND: WHEREAS, the District owns and operates property within the boundaries of the City of Pleasant Hill that require law enforcement services: and WHEREAS, the District desires to make a donation to allow the City to purchase an off-road motorcycle to better enable City’s Police Department (“PHPD”) to have the means to service properties such as those listed above, some of which have restricted accessibility; and WHEREAS, the District has budgeted $15,000 in its 2021/22 Capital Improvement Project Plan for this purpose; and WHEREAS, the District and City of Pleasant Hill has negotiated a Memorandum of Understanding which outlines the agreement between the parties; now THEREFORE, BE IT RESOLVED THAT the Board of Directors of the Pleasant Hill Recreation & Park District authorizes the General Manager to execute a Memorandum of Understanding with the City of Pleasant Hill to donate $15,000 to purchase an off-road motorcycle and accessories. PASSED AND ADOPTED on October 28, 2021 by the following vote: AYES: NOES: ABSENT:

______________________________ Zac Shess, Chair

I hereby certify that the foregoing resolution was approved by the vote indicated herein above at the regular meeting of the Board of Directors on October 28, 2021. _____________________________ Michelle Lacy, Clerk of the Board

ATTACHMENT D

STAFF REPORT Date: October 28, 2021



Re: Review 2020/21 Fiscal Year Financial Reports and Adopt Resolution 2021-10-28C Authorizing Transfer of $1,385,836 from the Capital ImprovementProject Fund to the General Fund

BACKGROUND:

Annually the Board of Directors reviews the pre-audit end of fiscal year financial statements. Attached are the unaudited financial statements for the 2020/21 Fiscal Year (Exhibit 1).

The reports included in the attached exhibit are: 1) Summary of Operating Actuals vs. Budget for July 1 – June 30, 2021, Exhibit 1: page 1; 2) Departmental Income and Expense Statements for General Fund, Exhibit 1: pages 2-15 3) Capital Improvement Fund Summary with Final FY2021 Expenditures, Exhibit 2; and 4) Fund Balances as of 6/30/21 on Deposit with LAIF, Exhibit 3.

DISCUSSION:

As indicated in the attached reports the District ended the 2020/21 Fiscal Year with an operating surplus of $251,847. The revenue and expenditures were significantly less than the revised budgeted projections due to the ongoing pandemic restrictions on recreation activities and gatherings to reduce the spread of COVID-19.

The CIP expenditures were $1,385,836 for the Fiscal Year 2020/21 and were paid out of the General Fund and not the CIP Fund. Annually the Board considers transferring funds either to or from other Funds depending on the projected year-end operating budget. In recent years the District has ended the fiscal year with a surplus and transferring of funds from the CIP Fund has been largely unnecessary. Due to the pandemic and the slow restart of fee-for-service programs the District needs to transfer the incurred expenses from the CIP Fund to the General Fund to maintain flexibility in our funds. The CIP Fund is restricted, and funds can only be authorized by the Board of Directors which usually would happen upon adoption of the CIP, but in previous years the District has had more reliable revenue streams which allowed transfer at the end of the year.

While I have not always recommended transferring the full amount of CIP expenditures to the General Fund, due to the continued volatility of our revenue streams and too many unknowns about the future of pandemic restrictions, I am recommending the Board

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transfer the entire balance of the 2020/21 CIP expenditures to the General Fund which will provide a remaining balance of the $1,632,567 for the CIP Fund.

FISCAL IMPACT:

Transfer of $1,385,836 from the District’s CIP Fund to the General Fund will provide a remaining balance of the $1,632,567 for the CIP Fund.

RECOMMENDATION:

It is recommended the Board of Directors review the 2020/21 Fiscal Year Financial Reports and Adopt Resolution 2021-10-28C Authorizing Transfer of $1,385,836 from the Capital Improvement Project Fund to the General Fund

EXHIBITS:

Exhibit 1: Summary of Operating Actuals vs. Budget for July 1 – June 20, 2021 and Department Income and Expense Statements

Exhibit 2: Capital Improvement Fund Summary with Final FY2021 Expenditures Exhibit 3: Fund Balances as of 6/30/21 on Deposit with LAIF Exhibit 4: Resolution 2021-10-28C Authorizing Transfer of $1,385,836 from the

Capital Improvement Project Fund to the General Fund

2021 2021 2021

DEPARTMENT Budget YTD Actual % of Budget

ADMINISTRATION 4,280,000 4,562,437 106.6%SENIOR CITIZENS 611,500 132,401 21.7%WINSLOW CENTER 51,000 700 1.4%COMMUNITY CENTER 600,000 48,497 8.1%SCHOOL HOUSE 5,400 - 0.0%ADULT ACTIVITIES 57,400 3,799 6.6%ATHLETICS 358,500 229,696 64.1%TEENS 341,500 131,976 38.6%PRESCHOOL YOUTH 676,500 533,078 78.8%EVENTS 59,500 2,332 3.9%CHILD CARE 470,000 567,612 120.8%AQUATICS 202,300 259,533 128.3%PARKS 735,000 679,488 92.4%DEBT SERVICE - -

TOTAL 8,448,600 7,151,549 84.6%

ADMINISTRATION 202,722 631,240 311.4%SENIOR CITIZENS 1,478,488 878,728 59.4%WINSLOW CENTER 103,224 91,416 88.6%COMMUNITY CENTER 1,011,908 586,348 57.9%SCHOOL HOUSE 2,985 9,880 331.0%RANCH 6,544 6,903 105.5%ADULT ACTIVITIES 91,653 49,662 54.2%ATHLETICS 588,089 332,524 56.5%TEENS 586,853 415,342 70.8%PRESCHOOL YOUTH 819,856 646,147 78.8%EVENTS 175,299 84,605 48.3%CHILD CARE 526,053 652,103 124.0%AQUATICS 704,742 587,538 83.4%COMMUNICATIONS 356,990 270,264 75.7%PARKS 1,408,225 1,331,819 94.6%DEBT SERVICE 325,185 325,185 100.0%

TOTAL 8,388,816 6,899,703 82.2%

REVENUE TOTAL 8,448,600 7,151,549 84.6%EXPENSE TOTAL 8,388,816 6,899,703 82.2%

GRAND TOTAL 59,784 251,847

JULY 1 - JUNE 30, 2021 OPERATING ACTUALS VS BUDGET

EXHIBIT 11

General LedgerGeneral Fund Revenue vsExp

User: CPETLOCKPrinted: 10/7/2021 12:28:50 PMPeriod 01 - 12Fiscal Year 2021

AccountNumber

Description Budget Period Amt End Bal Variance YTD Budget %ExpendCollect

Revenue0000

Revenue100-0000-40100 Current Secured Tax -3,882,000.00 -481,863.34 -4,279,981.75 397,981.75 -3,882,000.00 110.25100-0000-40120 Current Unsecured Tax -115,000.00 -2,424.69 -138,286.74 23,286.74 -115,000.00 120.25100-0000-40200 HOPTR -26,000.00 0.00 0.00 -26,000.00 -26,000.00 0.00100-0000-41350 Redevelopment -175,000.00 0.00 -113,680.87 -61,319.13 -175,000.00 64.96100-0000-41900 Interfund Transfers 96,000.00 0.00 0.00 96,000.00 96,000.00 0.00100-0000-42500 Interest Earned -20,000.00 21,034.04 -2,878.49 -17,121.51 -20,000.00 14.39100-0000-42555 Misc Revenue -7,000.00 3,537.37 -4,155.00 -2,845.00 -7,000.00 59.36100-0000-42600 Insurance Dividends -5,000.00 0.00 -8,106.69 3,106.69 -5,000.00 162.13100-0000-49600 ADA -70,000.00 -2,630.88 -4,748.41 -65,251.59 -70,000.00 6.78100-0000-49700 Registration Surcharge -50,000.00 -2,138.80 -4,798.96 -45,201.04 -50,000.00 9.60100-0000-49750 Regi

Surcharge-Facitities fee-26,000.00 -2,933.89 -5,799.95 -20,200.05 -26,000.00 22.31

Revenue -4,280,000.00 -467,420.19 -4,562,436.86 282,436.86 -4,280,000.00 106.60

1220 SENIOR CITIZENSRevenue

100-1220-41300 City of Pleasant Hill -16,000.00 0.00 -16,000.00 0.00 -16,000.00 100.00100-1220-43700 Sen Center Rentals -150,000.00 -5,709.50 -6,639.50 -143,360.50 -150,000.00 4.43100-1220-44100 Senior Classes -73,000.00 -4,949.11 -15,361.30 -57,638.70 -73,000.00 21.04100-1220-45000 Senior Center Nutrition

Revenu-31,000.00 -2,661.00 -35,019.16 4,019.16 -31,000.00 112.97

100-1220-49200 Senior Programs -34,500.00 -7,761.79 -38,419.30 3,919.30 -34,500.00 111.36100-1220-49250 Senior Care Manager

Funds-30,000.00 8,556.74 -4,250.00 -25,750.00 -30,000.00 14.17

100-1220-49630 Senior Trip Revenue -195,000.00 -1,532.82 7,059.04 -202,059.04 -195,000.00 -3.62100-1220-49700 Senior Club Donations -82,000.00 -7,375.48 -23,771.00 -58,229.00 -82,000.00 28.99100-1220-49800 Sen Club Activities 0.00 0.00 0.00 0.00 0.00 0.00

Revenue -611,500.00 -21,432.96 -132,401.22 -479,098.78 -611,500.00 21.65

1230 WINSLOW CENTERRENTALRevenue

100-1230-43300 Winslow Center Rents -51,000.00 -650.00 -700.00 -50,300.00 -51,000.00 1.37Revenue -51,000.00 -650.00 -700.00 -50,300.00 -51,000.00 1.37

1231 COMMUNITYCENTER RENTALRevenue

100-1231-43700 Community CenterRental

-600,000.00 -18,637.50 -48,497.00 -551,503.00 -600,000.00 8.08

Revenue -600,000.00 -18,637.50 -48,497.00 -551,503.00 -600,000.00 8.08

1232 DeptRevenue

100-1232-43300 S House lot rental -5,400.00 0.00 0.00 -5,400.00 -5,400.00 0.00Revenue -5,400.00 0.00 0.00 -5,400.00 -5,400.00 0.00

1233 DeptRevenue

100-1233-43700 R Ranch Rental 0.00 376.00 0.00 0.00 0.00 0.00

GL - General Fund Revenue vs Exp (10/07/2021 - 12:28 PM) Page 12

AccountNumber


Revenue 0.00 376.00 0.00 0.00 0.00 0.00

1240 ADULT ACTIVITIESRevenue

100-1240-44100 Adult- Classes -56,000.00 -944.00 -3,237.06 -52,762.94 -56,000.00 5.78100-1240-44300 Adult-On Line Classes -1,400.00 -40.00 -562.00 -838.00 -1,400.00 40.14

Revenue -57,400.00 -984.00 -3,799.06 -53,600.94 -57,400.00 6.62

1250 ATHLETICSRevenue

100-1250-45050 Athletics-Youth Sports -63,500.00 -46,857.48 -120,894.37 57,394.37 -63,500.00 190.38100-1250-45150 Athletics -Recreation

Gen-142,000.00 -21,380.12 -77,917.61 -64,082.39 -142,000.00 54.87

100-1250-45200 Athletics-Softball -76,500.00 0.00 -22,120.00 -54,380.00 -76,500.00 28.92100-1250-45250 Athletics- Basketball -62,000.00 0.00 0.00 -62,000.00 -62,000.00 0.00100-1250-45300 Athletics- Drop-in Sport -10,500.00 0.00 0.00 -10,500.00 -10,500.00 0.00100-1250-45500 Athletics-Athl& Fitness -4,000.00 -1,188.00 -8,764.00 4,764.00 -4,000.00 219.10

Revenue -358,500.00 -69,425.60 -229,695.98 -128,804.02 -358,500.00 64.07

1255 TEENSRevenue

100-1255-43700 Teen Center Rentals -60,000.00 -450.00 -450.00 -59,550.00 -60,000.00 0.75100-1255-45100 Teen Activities -118,000.00 -52,767.00 -78,658.60 -39,341.40 -118,000.00 66.66100-1255-45150 Teen ASP Revenue -140,000.00 206.00 -48,255.56 -91,744.44 -140,000.00 34.47100-1255-45200 Teen Center Snack

Shack-21,000.00 -2,808.47 -4,602.63 -16,397.37 -21,000.00 21.92

100-1255-45450 Teen Special Events -2,500.00 -9.00 -9.00 -2,491.00 -2,500.00 0.36100-1255-45600 Bus Rental 0.00 0.00 0.00 0.00 0.00 0.00

Revenue -341,500.00 -55,828.47 -131,975.79 -209,524.21 -341,500.00 38.65

1260 PRESCHOOLYOUTHRevenue

100-1260-44200 Summer Rec Camp -30,000.00 -62,068.50 -81,237.00 51,237.00 -30,000.00 270.79100-1260-46100 Youth Classes -91,000.00 -32,393.93 -41,608.37 -49,391.63 -91,000.00 45.72100-1260-46150 Preschool- Special

Events0.00 0.00 0.00 0.00 0.00 0.00

100-1260-46155 Preschool- GrantRevenue

0.00 3,110.50 0.00 0.00 0.00 0.00

100-1260-46250 Preschool- PreschoolClasses

-155,000.00 -39,865.85 -61,808.45 -93,191.55 -155,000.00 39.88

100-1260-46260 Preschool- PriorityPreschool

-400,500.00 -14,130.07 -340,584.35 -59,915.65 -400,500.00 85.04

100-1260-46300 Priority Parent Revenue 0.00 0.00 -7,839.96 7,839.96 0.00 0.00Revenue -676,500.00 -145,347.85 -533,078.13 -143,421.87 -676,500.00 78.80

1265 DeptRevenue

100-1265-46150 Special Events -42,000.00 -2,146.86 -3,151.86 -38,848.14 -42,000.00 7.50100-1265-46155 Holiday Festival -10,000.00 0.00 0.00 -10,000.00 -10,000.00 0.00100-1265-46160 Blues & Brews -7,500.00 0.00 820.00 -8,320.00 -7,500.00 -10.93100-1265-46170 Wine, Women & Shoes 0.00 0.00 0.00 0.00 0.00 0.00

Revenue -59,500.00 -2,146.86 -2,331.86 -57,168.14 -59,500.00 3.92

1270 CHILD CARERevenue

100-1270-47100 Child Care -470,000.00 -83,837.21 -567,612.13 97,612.13 -470,000.00 120.77Revenue -470,000.00 -83,837.21 -567,612.13 97,612.13 -470,000.00 120.77

1280 AQUATICSRevenue

100-1280-48000 Aquatics- Classes -22,000.00 8,953.74 -80,337.92 58,337.92 -22,000.00 365.17100-1280-48100 Aquatics-Water

Exercise Class-18,500.00 -7,574.52 -18,806.32 306.32 -18,500.00 101.66

100-1280-48200 Aquatics-Dolfin Swim -45,000.00 -5,131.73 -88,559.19 43,559.19 -45,000.00 196.80


AccountNumber


Team100-1280-48300 Aquatics-Pool Rental -2,500.00 0.00 0.00 -2,500.00 -2,500.00 0.00100-1280-48400 Aquatics-Recreational

Swim-5,000.00 -6,251.72 -6,316.11 1,316.11 -5,000.00 126.32

100-1280-48500 Aquatics- SwimInstructions

-70,000.00 -41,043.07 -51,938.40 -18,061.60 -70,000.00 74.20

100-1280-48600 Aquatics- Family SwimPass

-1,500.00 0.00 0.00 -1,500.00 -1,500.00 0.00

100-1280-48700 Aquatics- Swim forFitness

-8,200.00 -1,663.31 -4,019.67 -4,180.33 -8,200.00 49.02

100-1280-48800 Aquatics-Mt DiabloDolfins

-14,500.00 0.00 0.00 -14,500.00 -14,500.00 0.00

100-1280-48900 Aquatics- Clinics -9,100.00 0.00 -4,775.50 -4,324.50 -9,100.00 52.48100-1280-49850 Dolfins Parents Club -6,000.00 0.00 0.00 -6,000.00 -6,000.00 0.00

Revenue -202,300.00 -52,710.61 -254,753.11 52,453.11 -202,300.00 125.93

1300 PARKSRevenue

100-1300-41700 L & L # 6 AssessmentIncome

-651,000.00 -659,269.00 -659,269.00 8,269.00 -651,000.00 101.27

100-1300-42000 Field Use Fees -34,000.00 2,311.00 2,311.00 -36,311.00 -34,000.00 -6.80100-1300-42500 Picnic Rentals -50,000.00 -7,594.72 -22,530.10 -27,469.90 -50,000.00 45.06

Revenue -735,000.00 -664,552.72 -679,488.10 -55,511.90 -735,000.00 92.45

Expense1100 ADMINISTRATION

Wages and Benefits100-1100-50001 Admin-Salary General

Manager189,300.00 15,791.00 189,492.00 -192.00 189,300.00 100.10

100-1100-50002 Admin-Salary OfficeStaff

82,000.00 6,727.00 80,724.00 1,276.00 82,000.00 98.44

100-1100-50003 Admin-SalaryAccounting Staff

190,000.00 16,547.90 232,324.31 -42,324.31 190,000.00 122.28

100-1100-50120 Admin PERS FT OfficeStaff

67,500.00 4,523.75 60,324.08 7,175.92 67,500.00 89.37

100-1100-50122 Admin PT PERS Staff 30,000.00 1,443.53 8,590.25 21,409.75 30,000.00 28.63100-1100-50125 Admin PT PARS Staff 0.00 449.31 896.22 -896.22 0.00 0.00100-1100-50150 COVID Payroll 0.00 1,666.87 26,348.88 -26,348.88 0.00 0.00100-1100-50190 Salary Part Time

Custodial4,500.00 248.56 2,550.25 1,949.75 4,500.00 56.67

100-1100-55150 EmployerFICAMedicare

41,000.00 3,604.71 42,364.69 -1,364.69 41,000.00 103.33

100-1100-55250 PERS- Employer Share 55,500.00 4,219.70 48,919.93 6,580.07 55,500.00 88.14100-1100-55255 SERP Expenses 30,000.00 2,000.00 17,120.42 12,879.58 30,000.00 57.07100-1100-55260 PERS Annual Fee 366,464.00 0.00 361,490.00 4,974.00 366,464.00 98.64100-1100-55300 Kaiser - Employer

Share98,700.00 8,918.49 109,073.65 -10,373.65 98,700.00 110.51

100-1100-55310 Delta Dental - EmprShare

6,200.00 471.50 6,416.68 -216.68 6,200.00 103.49

100-1100-55320 Life & Ltd Ins - EmprShr

4,800.00 387.51 5,004.78 -204.78 4,800.00 104.27

100-1100-55370 PARS District Share 500.00 15.25 192.33 307.67 500.00 38.47100-1100-55400 Workers Compensation 5,300.00 338.66 117,557.01 -112,257.01 5,300.00 2,218.06100-1100-55450 Unemployment

Insurance0.00 0.00 -38,472.00 38,472.00 0.00 0.00

Wages and Benefits 1,171,764.00 67,353.74 1,270,917.48 -99,153.48 1,171,764.00 108.46

Operating Expenses100-1100-60100 Board Compensation 12,400.00 3,060.00 12,700.00 -300.00 12,400.00 102.42100-1100-60200 Board Conference &

Travel1,000.00 0.00 7,316.61 -6,316.61 1,000.00 731.66

100-1100-60300 Staff Conference &Travel

2,500.00 -61.92 1,196.06 1,303.94 2,500.00 47.84

100-1100-60350 Mileage 5,500.00 422.21 4,294.83 1,205.17 5,500.00 78.09100-1100-60370 Staff Training 2,000.00 0.00 2,863.70 -863.70 2,000.00 143.19


AccountNumber


100-1100-60380 Employee Service Exps 1,400.00 517.19 1,476.34 -76.34 1,400.00 105.45100-1100-65365 Telephone 18,000.00 3,639.38 19,815.40 -1,815.40 18,000.00 110.09100-1100-65710 Water 750.00 72.34 6,617.12 -5,867.12 750.00 882.28100-1100-65720 Disposal Fees 3,200.00 684.20 3,166.09 33.91 3,200.00 98.94100-1100-70000 Professional Services 150,000.00 25,997.72 73,566.02 76,433.98 150,000.00 49.04100-1100-70020 Consultant Fees 5,000.00 0.00 0.00 5,000.00 5,000.00 0.00100-1100-73310 Elections 25,000.00 0.00 31,786.23 -6,786.23 25,000.00 127.14100-1100-73320 Insurance 175,000.00 19,674.17 236,822.04 -61,822.04 175,000.00 135.33100-1100-73330 Legal Advertising 500.00 0.00 338.84 161.16 500.00 67.77100-1100-73335 Memberships 12,000.00 0.00 12,718.43 -718.43 12,000.00 105.99100-1100-73340 Administrative Fees 190,000.00 7,604.54 73,782.47 116,217.53 190,000.00 38.83100-1100-74000 Fundraising Expenses 0.00 0.00 0.00 0.00 0.00 0.00100-1100-75350 Postage 6,000.00 0.00 2,092.77 3,907.23 6,000.00 34.88100-1100-75500 Office Supplies 7,000.00 2,596.65 10,530.28 -3,530.28 7,000.00 150.43100-1100-75504 City of PH Server Fees 24,000.00 7,867.76 17,735.52 6,264.48 24,000.00 73.90100-1100-75505 Computer Hardware 0.00 68.86 8,565.72 -8,565.72 0.00 0.00100-1100-75506 Computer Software 15,000.00 6,078.05 24,964.36 -9,964.36 15,000.00 166.43100-1100-75507 Network Support 15,000.00 16,648.00 94,939.13 -79,939.13 15,000.00 632.93100-1100-75509 Network

Communication105,000.00 0.00 463.18 104,536.82 105,000.00 0.44

100-1100-75510 EquipmentMaintenance

2,000.00 0.00 4,439.08 -2,439.08 2,000.00 221.95

100-1100-75515 Janitorial Supplies 4,250.00 272.18 3,197.65 1,052.35 4,250.00 75.24100-1100-75680 ADA Expenses 4,000.00 0.00 485.52 3,514.48 4,000.00 12.14100-1100-76000 COVID Supplies 0.00 23,322.00 28,979.18 -28,979.18 0.00 0.00100-1100-78000 Allocated Admin

Expenses-1,758,740.00 -76,834.36 -1,328,484.72 -430,255.28 -1,758,740.00 75.54

100-1100-78050 Allocated BuildingMaint Exps

3,198.00 260.84 3,954.17 -756.17 3,198.00 123.65

Operating Expenses -969,042.00 41,889.81 -639,677.98 -329,364.02 -969,042.00 66.01

1220 SENIOR CITIZENSWages and Benefits

100-1220-50050 Salary RecSuperintendent

13,250.00 1,115.30 13,324.73 -74.73 13,250.00 100.56

100-1220-50060 Salary RentalSupervisor

10,125.00 1,074.94 12,932.46 -2,807.46 10,125.00 127.73

100-1220-50100 SC-Salary Supervisor 100,600.00 0.00 89,748.55 10,851.45 100,600.00 89.21100-1220-50120 Senior Center PERS

Staff160,764.00 11,509.04 123,069.92 37,694.08 160,764.00 76.55

100-1220-50125 SC-PARS Staff 39,100.00 1,445.76 12,168.48 26,931.52 39,100.00 31.12100-1220-50126 SC- Salary Nutrition 0.00 0.00 0.00 0.00 0.00 0.00100-1220-50130 SC-Salary Classes 5,300.00 0.00 0.00 5,300.00 5,300.00 0.00100-1220-50190 Sr Center Custodial FT

PT180,000.00 2,047.83 22,118.57 157,881.43 180,000.00 12.29


37,800.00 1,201.53 19,783.90 18,016.10 37,800.00 52.34

100-1220-55250 PERS- Employer Share 41,250.00 1,377.17 22,568.98 18,681.02 41,250.00 54.71100-1220-55300 Kaiser - Employer

Share24,500.00 902.62 17,602.55 6,897.45 24,500.00 71.85


2,900.00 125.92 2,422.95 477.05 2,900.00 83.55

100-1220-55320 Life & Ltd Ins - EmprSha

2,800.00 155.30 2,331.66 468.34 2,800.00 83.27

100-1220-55370 PARS District Share 1,410.00 36.15 357.98 1,052.02 1,410.00 25.39100-1220-55400 Workers Compensation 19,500.00 287.16 4,804.48 14,695.52 19,500.00 24.64100-1220-55450 Unemployment

Insurance0.00 0.00 237.50 -237.50 0.00 0.00

Wages and Benefits 639,299.00 21,278.72 343,472.71 295,826.29 639,299.00 53.73

Operating Expenses100-1220-60350 Mileage 400.00 0.00 36.32 363.68 400.00 9.08100-1220-60370 Staff Training 1,400.00 179.00 299.57 1,100.43 1,400.00 21.40100-1220-65365 Telephone 3,500.00 143.91 890.89 2,609.11 3,500.00 25.45100-1220-65701 Electricity 61,000.00 3,779.00 44,906.89 16,093.11 61,000.00 73.62


AccountNumber


100-1220-65705 Gas 9,300.00 442.35 9,441.58 -141.58 9,300.00 101.52100-1220-65710 Water 5,300.00 471.48 3,358.20 1,941.80 5,300.00 63.36100-1220-65720 Disposal Fees 6,050.00 511.23 5,093.26 956.74 6,050.00 84.19100-1220-73335 Memberships 600.00 175.00 175.00 425.00 600.00 29.17100-1220-75250 Care Manager Expenses 3,500.00 0.00 0.00 3,500.00 3,500.00 0.00100-1220-75500 Office Supplies 1,500.00 62.46 407.52 1,092.48 1,500.00 27.17100-1220-75515 Sen Center Services &

Supplies60,000.00 6,109.07 30,003.86 29,996.14 60,000.00 50.01

100-1220-75540 Sen Club Expenses 66,000.00 2,273.52 23,452.54 42,547.46 66,000.00 35.53100-1220-75545 Instructor fees contract

class0.00 0.00 0.00 0.00 0.00 0.00

100-1220-75620 Senior ProgramSupplies

5,500.00 190.28 12,843.12 -7,343.12 5,500.00 233.51

100-1220-75625 Senior Publicity 2,600.00 0.00 0.00 2,600.00 2,600.00 0.00100-1220-75630 Senior Trip Expenses 135,000.00 553.00 553.00 134,447.00 135,000.00 0.41100-1220-75640 Instructor Expenses 30,000.00 1,528.10 6,793.90 23,206.10 30,000.00 22.65100-1220-75700 Sen Center Nutrition

Expenses16,800.00 6,363.67 27,454.16 -10,654.16 16,800.00 163.42

100-1220-75750 Major Repairs 10,000.00 0.00 0.00 10,000.00 10,000.00 0.00100-1220-78000 Allocated Admin Exps 299,230.00 15,090.25 260,298.94 38,931.06 299,230.00 86.99100-1220-78050 Allocated Building

Miant Exps121,509.00 9,129.26 109,246.82 12,262.18 121,509.00 89.91

Operating Expenses 839,189.00 47,001.58 535,255.57 303,933.43 839,189.00 63.78

1230 WINSLOW CENTERRENTALWages and Benefits


2,850.00 237.20 2,846.41 3.59 2,850.00 99.87

100-1230-50190 WC-Custodial PartTime Staff

22,500.00 753.72 11,457.90 11,042.10 22,500.00 50.92


2,513.00 75.81 1,083.30 1,429.70 2,513.00 43.11

100-1230-55250 PERS- Employer Share 2,540.00 80.68 1,180.16 1,359.84 2,540.00 46.46100-1230-55300 Kaiser - Employer

Share0.00 41.97 554.10 -554.10 0.00 0.00


0.00 0.00 0.00 0.00 0.00 0.00

100-1230-55320 Life & Ltd Ins - EmprSha

50.00 5.46 64.91 -14.91 50.00 129.82

100-1230-55370 PARS District Share 0.00 0.00 4.44 -4.44 0.00 0.00100-1230-55400 Workers Compensation 2,352.00 52.99 879.11 1,472.89 2,352.00 37.38100-1230-55450 Unemployment

Insurance0.00 0.00 0.00 0.00 0.00 0.00


Operating Expenses100-1230-60370 Staff Training 0.00 0.00 0.00 0.00 0.00 0.00100-1230-65365 Telephone 3,500.00 713.66 7,134.38 -3,634.38 3,500.00 203.84100-1230-65701 Electricity 8,025.00 438.47 2,693.52 5,331.48 8,025.00 33.56100-1230-65705 Gas 600.00 17.84 129.21 470.79 600.00 21.54100-1230-65710 Water 2,300.00 360.72 1,945.99 354.01 2,300.00 84.61100-1230-65720 Disposal Fees 3,300.00 3.53 2,592.02 707.98 3,300.00 78.55100-1230-75515 Services and Supplies 8,250.00 2,920.90 9,752.58 -1,502.58 8,250.00 118.21100-1230-75750 Major Repairs 3,000.00 0.00 0.00 3,000.00 3,000.00 0.00100-1230-78000 Allocated Admin

Expenses22,258.00 1,037.45 17,884.46 4,373.54 22,258.00 80.35

100-1230-78050 Allocated Bldg MaintExpenses

19,186.00 2,608.36 31,213.37 -12,027.37 19,186.00 162.69

Operating Expenses 70,419.00 8,100.93 73,345.53 -2,926.53 70,419.00 104.16

1231 COMMUNITYCENTER RENTALWages and Benefits

100-1231-50050 Salary Rental 55,125.00 4,340.76 52,234.97 2,890.03 55,125.00 94.76


AccountNumber


Supervisor100-1231-50060 Salary Rec

Superintendent19,885.00 1,672.94 19,987.38 -102.38 19,885.00 100.51

100-1231-50100 RecreationSuperintendent

0.00 0.00 0.00 0.00 0.00 0.00

100-1231-50120 Community CenterPERS Staff

80,000.00 1,853.11 29,181.38 50,818.62 80,000.00 36.48

100-1231-50125 Community CenterPARS Staff

15,500.00 0.00 0.00 15,500.00 15,500.00 0.00

100-1231-50190 CC-Custodial Part TimeStaff

180,000.00 3,731.90 38,646.70 141,353.30 180,000.00 21.47


28,535.00 860.23 10,411.96 18,123.04 28,535.00 36.49


Share26,115.00 640.12 12,998.82 13,116.18 26,115.00 49.78


0.00 0.00 0.00 0.00 0.00 0.00


900.00 86.90 1,022.05 -122.05 900.00 113.56

100-1231-55370 PARS District Share 390.00 9.87 108.11 281.89 390.00 27.72100-1231-55400 Workers Compensation 16,500.00 364.23 3,607.42 12,892.58 16,500.00 21.86100-1231-55450 Unemployment

Insurance0.00 0.00 2,274.08 -2,274.08 0.00 0.00


Operating Expenses100-1231-60350 Mileage 200.00 28.56 30.86 169.14 200.00 15.43100-1231-60370 Staff Training 1,300.00 286.27 533.76 766.24 1,300.00 41.06100-1231-65365 Telephone 4,000.00 264.68 3,089.25 910.75 4,000.00 77.23100-1231-65701 Electricity 55,000.00 4,800.84 38,861.88 16,138.12 55,000.00 70.66100-1231-65705 Gas 14,000.00 396.59 9,649.04 4,350.96 14,000.00 68.92100-1231-65710 Water 7,000.00 683.15 4,037.25 2,962.75 7,000.00 57.68100-1231-65720 Disposal Fees 12,500.00 5,519.35 14,673.59 -2,173.59 12,500.00 117.39100-1231-65730 Universal Waste Fees 0.00 0.00 0.00 0.00 0.00 0.00100-1231-73335 Memberships 300.00 0.00 283.80 16.20 300.00 94.60100-1231-75500 Office Supplies 12,000.00 451.17 4,595.38 7,404.62 12,000.00 38.29100-1231-75515 Services and Supplies 60,000.00 5,189.58 32,903.33 27,096.67 60,000.00 54.84100-1231-75625 Center Publicity 3,000.00 0.00 0.00 3,000.00 3,000.00 0.00100-1231-75750 Major Repairs 8,000.00 0.00 4,611.88 3,388.12 8,000.00 57.65100-1231-78000 Allocated Admin

Expenses261,299.00 10,542.21 183,097.40 78,201.60 261,299.00 70.07


121,509.00 9,129.26 109,246.82 12,262.18 121,509.00 89.91


1232 DeptOperating Expenses

100-1232-65701 School HouseElectricity

600.00 194.35 947.37 -347.37 600.00 157.90

100-1232-65705 School House Gas 0.00 0.00 0.00 0.00 0.00 0.00100-1232-65710 Water Expense 1,650.00 289.34 1,155.09 494.91 1,650.00 70.01100-1232-75515 SchHouse Services and

Supplies550.00 0.00 696.01 -146.01 550.00 126.55

100-1232-78000 Allocated Admin DeptExpenses

185.00 10.48 178.27 6.73 185.00 96.36

Operating Expenses 2,985.00 494.17 2,976.74 8.26 2,985.00 99.72

1233 DeptOperating Expenses

100-1233-65701 R Ranch Gas & Electric 470.00 29.79 214.59 255.41 470.00 45.66100-1233-65705 R Ranch Gas Expense 160.00 17.12 96.31 63.69 160.00 60.19100-1233-65710 RRanch Water Exps 4,500.00 878.94 5,491.34 -991.34 4,500.00 122.03100-1233-75515 R Ranch Services &

Supplies600.00 0.00 566.00 34.00 600.00 94.33


AccountNumber


100-1233-75750 R Ranch Major Repairs 0.00 0.00 0.00 0.00 0.00 0.00100-1233-78000 Allocated Admin Dept

Exps814.00 31.44 534.86 279.14 814.00 65.71

Operating Expenses 6,544.00 957.29 6,903.10 -359.10 6,544.00 105.49

1240 ADULT ACTIVITIESWages and Benefits

100-1240-50150 Adult-PERS Salaries 25,170.00 2,073.60 23,643.03 1,526.97 25,170.00 93.93100-1240-55150 Employer

FICAMedicare1,811.00 149.08 1,739.37 71.63 1,811.00 96.04

100-1240-55250 PERS- Employer Share 2,778.00 228.75 2,608.08 169.92 2,778.00 93.88100-1240-55300 Kaiser - Employer

Share0.00 0.00 0.00 0.00 0.00 0.00


675.00 53.98 586.75 88.25 675.00 86.93


285.00 23.15 249.99 35.01 285.00 87.72

100-1240-55370 PARS District Share 0.00 0.00 0.00 0.00 0.00 0.00100-1240-55400 Workers Compensation 467.00 30.79 385.02 81.98 467.00 82.45100-1240-55450 Unemployment

Insurance0.00 0.00 0.00 0.00 0.00 0.00


Operating Expenses100-1240-60350 Mileage 0.00 0.00 0.00 0.00 0.00 0.00100-1240-60370 Staff Training 155.00 0.00 0.00 155.00 155.00 0.00100-1240-73410 Use of Premise 0.00 0.00 0.00 0.00 0.00 0.00100-1240-75545 Instructor fees 0.00 0.00 0.00 0.00 0.00 0.00100-1240-75620 Program Supplies 0.00 0.00 0.00 0.00 0.00 0.00100-1240-75625 Publicity 100.00 0.00 0.00 100.00 100.00 0.00100-1240-75640 Instructor Expenses 29,500.00 0.00 1,425.40 28,074.60 29,500.00 4.83100-1240-78000 Allocated Admin

Expenses30,712.00 1,068.89 19,024.83 11,687.17 30,712.00 61.95


1250 ATHLETICSWages and Benefits

100-1250-50010 Athletics-SalarySupervisors

62,767.00 5,304.60 63,655.16 -888.16 62,767.00 101.42

100-1250-50015 Athletics-RecCo-Ordinators

48,227.00 0.00 6,896.97 41,330.03 48,227.00 14.30

100-1250-50050 Salary PARS Staff 33,800.00 2,372.84 3,717.84 30,082.16 33,800.00 11.00100-1250-50120 Payroll PERS Staff 32,000.00 0.00 0.00 32,000.00 32,000.00 0.00100-1250-55150 Employer

FICAMedicare15,000.00 429.69 5,326.16 9,673.84 15,000.00 35.51


Share36,000.00 1,268.78 17,477.14 18,522.86 36,000.00 48.55


2,800.00 107.93 1,303.93 1,496.07 2,800.00 46.57


1,750.00 53.30 580.42 1,169.58 1,750.00 33.17

100-1250-55370 PARS District Share 1,350.00 59.32 92.95 1,257.05 1,350.00 6.89100-1250-55400 Workers Compensation 0.00 113.99 1,810.89 -1,810.89 0.00 0.00100-1250-55450 Unemployment

Insurance2,000.00 0.00 0.00 2,000.00 2,000.00 0.00


Operating Expenses100-1250-60350 Mileage 600.00 92.40 354.58 245.42 600.00 59.10100-1250-60370 Staff Training 1,000.00 0.00 0.00 1,000.00 1,000.00 0.00100-1250-65365 Telephone 12,000.00 117.96 635.31 11,364.69 12,000.00 5.29100-1250-65701 Athletics Electricity

Exps8,100.00 2,939.95 8,522.07 -422.07 8,100.00 105.21

100-1250-73335 Memberships 250.00 0.00 150.00 100.00 250.00 60.00


AccountNumber


100-1250-73410 Use of Premise 42,100.00 0.00 0.00 42,100.00 42,100.00 0.00100-1250-75050 Youth Sports Supplies 17,000.00 0.00 0.00 17,000.00 17,000.00 0.00100-1250-75620 Rec General Supplies 24,000.00 1,381.43 7,461.21 16,538.79 24,000.00 31.09100-1250-75622 Contract Officials 31,000.00 8,010.00 12,714.00 18,286.00 31,000.00 41.01100-1250-75625 Publicity 200.00 0.00 945.27 -745.27 200.00 472.64100-1250-75640 Instructor Expenses 32,300.00 27,084.00 57,913.76 -25,613.76 32,300.00 179.30100-1250-75670 Athletic Supplies 400.00 166.66 322.07 77.93 400.00 80.52100-1250-78000 Allocated Admin

Expenses167,445.00 7,838.54 135,621.92 31,823.08 167,445.00 80.99


1255 TEENSWages and Benefits

100-1255-50015 Teens- SalarySupervisor

43,000.00 3,536.40 39,725.19 3,274.81 43,000.00 92.38

100-1255-50050 Teens- RecSuperintendent

20,000.00 1,672.96 19,987.40 12.60 20,000.00 99.94


3,400.00 417.25 5,027.01 -1,627.01 3,400.00 147.85

100-1255-50100 Teens-SalaryCoordinator

50,000.00 1,923.95 16,100.00 33,900.00 50,000.00 32.20

100-1255-50120 Teens- Payroll PERSStaff

20,000.00 3,077.70 8,918.93 11,081.07 20,000.00 44.59

100-1255-50130 Teen-Payroll PARSStaff

65,190.00 2,193.28 46,477.38 18,712.62 65,190.00 71.30

100-1255-50190 Teens-Salary CustodialPTime

0.00 0.00 0.00 0.00 0.00 0.00

100-1255-50195 TC Custodian & BldgAttendant

41,000.00 1,175.72 11,537.28 29,462.72 41,000.00 28.14

100-1255-55150 Teens-EmployerFICAMedicare

14,260.00 864.77 7,720.65 6,539.35 14,260.00 54.14

100-1255-55250 Teens-PERS -EmployerShare

15,845.00 971.52 8,432.07 7,412.93 15,845.00 53.22

100-1255-55300 Teens-Health Coverage 7,500.00 808.02 8,121.97 -621.97 7,500.00 108.29100-1255-55310 Teens-Dental Coverage 925.00 71.96 869.26 55.74 925.00 93.97100-1255-55320 Teens- Life & LTD

Insur690.00 56.71 680.00 10.00 690.00 98.55

100-1255-55370 FICA Alternative PARS 675.00 74.02 1,465.11 -790.11 675.00 217.05100-1255-55400 Teens-Workers

Compensation6,700.00 274.43 3,203.31 3,496.69 6,700.00 47.81

100-1255-55450 Teens-UnemploymentInsurance

0.00 0.00 1,650.00 -1,650.00 0.00 0.00


Operating Expenses100-1255-60350 Mileage

Reimbursement300.00 58.52 197.02 102.98 300.00 65.67

100-1255-60370 Staff Training 600.00 177.27 586.49 13.51 600.00 97.75100-1255-65365 Telephone expense 1,550.00 117.96 635.32 914.68 1,550.00 40.99100-1255-65701 Electricity 20,500.00 8,570.37 22,929.44 -2,429.44 20,500.00 111.85100-1255-65705 Gas expense 5,000.00 74.75 1,563.71 3,436.29 5,000.00 31.27100-1255-65710 Water 3,600.00 922.20 2,011.68 1,588.32 3,600.00 55.88100-1255-65720 Disposal Fees 2,050.00 684.19 3,571.63 -1,521.63 2,050.00 174.23100-1255-73335 Memberships 600.00 0.00 460.00 140.00 600.00 76.67100-1255-75350 Postage Expense 0.00 0.00 0.00 0.00 0.00 0.00100-1255-75500 Office Supplies 1,300.00 54.60 562.51 737.49 1,300.00 43.27100-1255-75515 Services & Supplies 14,750.00 1,057.15 10,013.09 4,736.91 14,750.00 67.89100-1255-75546 Instructor fees 0.00 0.00 0.00 0.00 0.00 0.00100-1255-75620 Snack Shack Supplies 12,800.00 1,716.83 3,685.60 9,114.40 12,800.00 28.79100-1255-75625 Teen Publicity 900.00 0.00 0.00 900.00 900.00 0.00100-1255-75626 Teen Supplies 27,000.00 16,084.49 18,430.95 8,569.05 27,000.00 68.26100-1255-75627 Teen Webite Expenses 0.00 0.00 0.00 0.00 0.00 0.00100-1255-75628 Bus Expenses 1,000.00 8,728.12 9,467.10 -8,467.10 1,000.00 946.71100-1255-75630 Teens-Special Event

Expenses1,500.00 0.00 -550.00 2,050.00 1,500.00 -36.67


AccountNumber


100-1255-75635 Teen ASP Supplies 1,500.00 129.51 248.81 1,251.19 1,500.00 16.59100-1255-75640 Instructor Fees 1,000.00 0.00 0.00 1,000.00 1,000.00 0.00100-1255-75750 Major Repairs 8,500.00 0.00 0.00 8,500.00 8,500.00 0.00100-1255-78000 Allocated Admin

Expenses154,847.00 5,857.95 114,792.59 40,054.41 154,847.00 74.13


38,371.00 3,912.54 46,820.05 -8,449.05 38,371.00 122.02


1260 PRESCHOOLYOUTHWages and Benefits


26,500.00 2,230.58 26,649.76 -149.76 26,500.00 100.57

100-1260-50055 Salary YouthCoordinator

62,400.00 5,581.00 55,418.85 6,981.15 62,400.00 88.81

100-1260-50060 Preschool Director 33,000.00 1,625.88 32,732.79 267.21 33,000.00 99.19100-1260-50080 Payroll PERS Staff 72,500.00 3,309.97 86,750.95 -14,250.95 72,500.00 119.66100-1260-50090 Payroll PARS Staff 132,000.00 6,117.89 98,038.08 33,961.92 132,000.00 74.27100-1260-50150 Salary Youth Manager 42,000.00 3,536.40 39,725.19 2,274.81 42,000.00 94.58100-1260-50160 Salaries Summer Rec

Camp11,000.00 5,395.25 16,402.57 -5,402.57 11,000.00 149.11

100-1260-50260 Salaries Priority Ps 0.00 0.00 0.00 0.00 0.00 0.00100-1260-55150 Employer

FICAMedicare18,900.00 1,442.09 19,976.86 -1,076.86 18,900.00 105.70


Share11,500.00 1,514.60 16,252.66 -4,752.66 11,500.00 141.33


900.00 71.96 869.28 30.72 900.00 96.59


1,450.00 114.90 1,129.61 320.39 1,450.00 77.90

100-1260-55370 PARS District Share 3,300.00 266.61 2,871.34 428.66 3,300.00 87.01100-1260-55400 Workers Compensation 7,700.00 412.74 5,736.62 1,963.38 7,700.00 74.50100-1260-55450 Unemployment

Insurance4,000.00 0.00 1,190.00 2,810.00 4,000.00 29.75


Operating Expenses100-1260-60350 Mileage 400.00 87.52 179.92 220.08 400.00 44.98100-1260-60370 Staff Training 700.00 496.00 952.49 -252.49 700.00 136.07100-1260-65365 Telephone 1,300.00 82.96 565.31 734.69 1,300.00 43.49100-1260-73335 Memberships 400.00 0.00 210.00 190.00 400.00 52.50100-1260-73410 Use of Premise Summer

Rec6,400.00 0.00 0.00 6,400.00 6,400.00 0.00

100-1260-75100 Elementary Supplies 0.00 0.00 0.00 0.00 0.00 0.00100-1260-75150 Diablo Valley Directors 0.00 0.00 0.00 0.00 0.00 0.00100-1260-75225 License Fees 0.00 0.00 0.00 0.00 0.00 0.00100-1260-75250 Preschool Supplies 1,600.00 0.00 64.00 1,536.00 1,600.00 4.00100-1260-75260 Priority Ps Supplies 8,500.00 3,502.07 8,036.52 463.48 8,500.00 94.55100-1260-75300 Prioity Parent Expenses 0.00 0.00 -6,601.50 6,601.50 0.00 0.00100-1260-75625 Publicity 2,000.00 189.93 3,523.61 -1,523.61 2,000.00 176.18100-1260-75640 PS Instructor Fees 29,000.00 1,980.00 1,980.00 27,020.00 29,000.00 6.83100-1260-75645 Youth Instructor Fees 50,800.00 18,976.00 24,527.15 26,272.85 50,800.00 48.28100-1260-75660 Summer Rec Camp

Supplies8,000.00 4,169.28 4,233.64 3,766.36 8,000.00 52.92

100-1260-78000 Allocated AdminExpenses

261,206.00 11,191.93 184,194.48 77,011.52 261,206.00 70.52


1265 DeptWages and Benefits


19,880.00 1,672.96 19,987.40 -107.40 19,880.00 100.54

100-1265-50080 PERS PT Staff 2,450.00 1,497.30 8,339.80 -5,889.80 2,450.00 340.40


AccountNumber


100-1265-50100 Salary Coordinator 50,228.00 0.00 6,013.00 44,215.00 50,228.00 11.97100-1265-50150 Salary Supervisor II 0.00 0.00 0.00 0.00 0.00 0.00100-1265-50175 Payroll PARS Staff 1,050.00 140.96 409.77 640.23 1,050.00 39.03100-1265-55150 Employer

FICAMedicare6,830.00 241.94 2,601.80 4,228.20 6,830.00 38.09

100-1265-55250 PERS -Employer Share 5,179.00 245.13 2,150.49 3,028.51 5,179.00 41.52100-1265-55300 Health Coverage 0.00 82.39 82.39 -82.39 0.00 0.00100-1265-55310 Dental Benefits 0.00 0.00 0.00 0.00 0.00 0.00100-1265-55320 Life & LTD Insurance 950.00 13.32 159.85 790.15 950.00 16.83100-1265-55370 PARS Employer share 0.00 3.52 10.24 -10.24 0.00 0.00100-1265-55400 Wokers Comp

Insurance1,600.00 48.25 463.81 1,136.19 1,600.00 28.99

100-1265-55450 UnemploymentInsurance

0.00 0.00 0.00 0.00 0.00 0.00


Operating Expenses100-1265-60350 Mileage 350.00 35.84 50.96 299.04 350.00 14.56100-1265-60370 Staff Training 1,500.00 0.00 34.00 1,466.00 1,500.00 2.27100-1265-65365 Special Events Phone

expense900.00 110.00 325.00 575.00 900.00 36.11

100-1265-75150 Special Events Supplies 27,000.00 2,458.33 6,025.43 20,974.57 27,000.00 22.32100-1265-75155 Holiday Festival

Supplies7,000.00 0.00 276.74 6,723.26 7,000.00 3.95

100-1265-75160 Blues & BrewsSupplies

3,750.00 17.00 1,994.46 1,755.54 3,750.00 53.19

100-1265-75170 Wine, Women & Shoesexpenses

0.00 0.00 514.50 -514.50 0.00 0.00

100-1265-75625 Publicity 1,000.00 0.00 248.38 751.62 1,000.00 24.84100-1265-76000 Special events

-Miscellaneous0.00 0.00 0.00 0.00 0.00 0.00


45,632.00 1,750.05 34,916.76 10,715.24 45,632.00 76.52


1270 CHILD CAREWages and Benefits


19,900.00 1,672.96 19,987.40 -87.40 19,900.00 100.44

100-1270-50080 Payroll PERS Staff 72,000.00 9,548.91 168,419.88 -96,419.88 72,000.00 233.92100-1270-50090 Payroll PARS Staff 50,200.00 8,426.35 120,891.05 -70,691.05 50,200.00 240.82100-1270-50100 Child Care Director 83,500.00 6,912.00 82,944.00 556.00 83,500.00 99.33100-1270-50150 Salary Rec Supervisor

II21,500.00 1,768.20 19,862.60 1,637.40 21,500.00 92.38

100-1270-50190 Child-Custodial PartTime Staf

10,000.00 972.40 17,480.28 -7,480.28 10,000.00 174.80


18,395.00 1,697.91 24,814.16 -6,419.16 18,395.00 134.90

100-1270-55250 PERS- Employer Share 20,385.00 1,704.77 24,287.45 -3,902.45 20,385.00 119.14100-1270-55300 Kaiser - Employer

Share12,600.00 911.29 15,006.42 -2,406.42 12,600.00 119.10


460.00 35.98 434.66 25.34 460.00 94.49


1,350.00 109.25 1,330.68 19.32 1,350.00 98.57

100-1270-55370 PARS District Share 1,375.00 214.15 3,151.17 -1,776.17 1,375.00 229.18100-1270-55400 Workers Compensation 5,750.00 481.10 7,875.21 -2,125.21 5,750.00 136.96100-1270-55450 Unemployment

Insurance0.00 0.00 78.00 -78.00 0.00 0.00

Wages and Benefits 317,415.00 34,455.27 506,562.96 -189,147.96 317,415.00 159.59

Operating Expenses100-1270-60350 Mileage 200.00 0.00 32.79 167.21 200.00 16.40100-1270-60370 Staff Training 500.00 0.00 511.15 -11.15 500.00 102.23100-1270-65365 Telephone 2,000.00 139.66 1,299.88 700.12 2,000.00 64.99


AccountNumber


100-1270-65700 Combined Utilities 1,400.00 0.00 783.00 617.00 1,400.00 55.93100-1270-73335 Memberships 200.00 0.00 143.60 56.40 200.00 71.80100-1270-73410 Diable Valley Preschool

Fair0.00 0.00 0.00 0.00 0.00 0.00

100-1270-75225 License Fees 1,500.00 0.00 1,731.00 -231.00 1,500.00 115.40100-1270-75250 Kidstop Supplies 29,000.00 4,576.12 11,177.68 17,822.32 29,000.00 38.54100-1270-75515 Services & Supplies 3,150.00 103.38 4,020.88 -870.88 3,150.00 127.65100-1270-75625 Kidstop Publicity 1,000.00 0.00 0.00 1,000.00 1,000.00 0.00100-1270-75750 Major Repairs 2,500.00 0.00 0.00 2,500.00 2,500.00 0.00100-1270-78000 Allocated Admin Exps 157,595.00 7,146.91 116,476.43 41,118.57 157,595.00 73.91100-1270-78050 Allocated Bldg Maint

Expenses9,593.00 782.51 9,364.00 229.00 9,593.00 97.61


1280 AQUATICSWages and Benefits


12,620.00 1,115.30 13,324.93 -704.93 12,620.00 105.59

100-1280-50080 Salary-PERS Staff 24,900.00 5,908.45 30,603.06 -5,703.06 24,900.00 122.90100-1280-50090 Payroll PARS Staff 117,000.00 42,713.57 122,446.43 -5,446.43 117,000.00 104.66100-1280-50100 Aquatics Supervisor 107,315.00 8,841.00 106,092.00 1,223.00 107,315.00 98.86100-1280-50188 Salary Aquatics Co-Ord 41,000.00 0.00 13,599.54 27,400.46 41,000.00 33.17100-1280-55150 Employer

FICAMedicare14,216.00 1,824.29 14,226.08 -10.08 14,216.00 100.07


Share12,696.00 1,134.60 12,981.59 -285.59 12,696.00 102.25


3,600.00 111.70 1,167.10 2,432.90 3,600.00 32.42


2,200.00 97.68 1,091.74 1,108.26 2,200.00 49.62

100-1280-55370 PARS District Share 2,925.00 1,067.85 3,127.59 -202.59 2,925.00 106.93100-1280-55400 Workers Compensation 5,679.00 1,176.33 4,741.08 937.92 5,679.00 83.48100-1280-55450 Unemployment

Insurance3,000.00 0.00 2,395.00 605.00 3,000.00 79.83


Operating Expenses100-1280-60350 Mileage 750.00 0.00 88.55 661.45 750.00 11.81100-1280-60370 Staff Training 4,000.00 155.70 748.00 3,252.00 4,000.00 18.70100-1280-65365 Telephone 1,000.00 0.00 280.00 720.00 1,000.00 28.00100-1280-65701 Electricity 19,055.00 2,918.25 17,578.71 1,476.29 19,055.00 92.25100-1280-65705 Gas 14,000.00 1,254.02 10,045.48 3,954.52 14,000.00 71.75100-1280-65710 Water 11,500.00 1,778.13 8,257.31 3,242.69 11,500.00 71.80100-1280-65720 Disposal fees 2,100.00 684.20 1,531.48 568.52 2,100.00 72.93100-1280-73335 Memberships 900.00 0.00 410.00 490.00 900.00 45.56100-1280-73410 Use of Premise 24,000.00 11,966.00 17,871.50 6,128.50 24,000.00 74.46100-1280-75380 Uniforms For Aquatics 3,300.00 573.30 3,422.08 -122.08 3,300.00 103.70100-1280-75515 Janitorial Supplies 1,000.00 256.57 1,194.52 -194.52 1,000.00 119.45100-1280-75520 Contracted Services 48,500.00 6,512.00 42,273.00 6,227.00 48,500.00 87.16100-1280-75525 Pool Chemicals Ph Park 22,050.00 2,336.49 12,158.51 9,891.49 22,050.00 55.14100-1280-75527 Pool Chemicals Phec 0.00 0.00 2,554.81 -2,554.81 0.00 0.00100-1280-75530 Pool Repairs &

Supplies20,500.00 443.37 10,652.32 9,847.68 20,500.00 51.96

100-1280-75620 Program Supplies 14,000.00 3,212.72 17,523.19 -3,523.19 14,000.00 125.17100-1280-75625 Aquatics Publicity 3,000.00 487.53 976.38 2,023.62 3,000.00 32.55100-1280-75640 Instructor Expenses 1,750.00 2,556.70 4,158.00 -2,408.00 1,750.00 237.60100-1280-78000 Allocated Admin

Expenses139,721.00 5,323.50 91,698.93 48,022.07 139,721.00 65.63


6,395.00 260.84 3,121.35 3,273.65 6,395.00 48.81


1290 COMMUNICATIONSWages and Benefits


AccountNumber


100-1290-50050 Rec Superintendent 0.00 0.00 0.00 0.00 0.00 0.00100-1290-50110 Marketing Director 106,092.00 8,841.00 106,092.00 0.00 106,092.00 100.00100-1290-50120 Communications Part

Time25,396.00 2,022.00 23,841.22 1,554.78 25,396.00 93.88


8,500.00 688.14 8,263.75 236.25 8,500.00 97.22

100-1290-55250 PERS- Employer Share 8,203.00 683.58 8,202.96 0.04 8,203.00 100.00100-1290-55300 Kaiser - Employer

Share15,730.00 1,357.07 16,156.66 -426.66 15,730.00 102.71


0.00 0.00 0.00 0.00 0.00 0.00


1,100.00 88.80 1,065.60 34.40 1,100.00 96.87

100-1290-55370 PARS District Share 635.00 50.55 613.79 21.21 635.00 96.66100-1290-55400 Workers Compensation 500.00 28.36 374.11 125.89 500.00 74.82100-1290-55450 Unemployment

Insurance0.00 0.00 0.00 0.00 0.00 0.00


Operating Expenses100-1290-60350 Mileage 100.00 0.00 0.00 100.00 100.00 0.00100-1290-60370 Staff Training 500.00 0.00 34.00 466.00 500.00 6.80100-1290-65365 Phone expense 550.00 47.96 285.31 264.69 550.00 51.87100-1290-73335 Memberships 100.00 0.00 60.00 40.00 100.00 60.00100-1290-75000 Consultant Services 10,000.00 0.00 0.00 10,000.00 10,000.00 0.00100-1290-75350 Postage 0.00 0.00 245.00 -245.00 0.00 0.00100-1290-75500 Office Supplies 1,000.00 0.00 1,055.83 -55.83 1,000.00 105.58100-1290-75510 Equipment

Maintenance0.00 0.00 0.00 0.00 0.00 0.00

100-1290-75605 Awards 500.00 0.00 285.33 214.67 500.00 57.07100-1290-75610 Major Events 3,000.00 0.00 521.90 2,478.10 3,000.00 17.40100-1290-75612 Website 14,000.00 103.99 25,595.37 -11,595.37 14,000.00 182.82100-1290-75624 Spotlight Brochure 110,000.00 78.00 25,413.89 84,586.11 110,000.00 23.10100-1290-75625 District Publicity 20,000.00 1,062.45 11,150.58 8,849.42 20,000.00 55.75100-1290-78000 Allocated Admin

Expenses31,084.00 2,410.25 41,006.58 -9,922.58 31,084.00 131.92


1300 PARKSWages and Benefits

100-1300-50180 Park Superintendent 133,836.00 11,153.00 133,321.25 514.75 133,836.00 99.62100-1300-50181 Rec & Park Manager 10,402.00 884.10 10,609.22 -207.22 10,402.00 101.99100-1300-50182 Park Supervisor 0.00 0.00 0.00 0.00 0.00 0.00100-1300-50185 Park Full Time Staff 492,000.00 35,679.55 430,138.11 61,861.89 492,000.00 87.43100-1300-50190 Park Part Time Staff 19,000.00 6,464.57 48,710.75 -29,710.75 19,000.00 256.37100-1300-55150 Employer

FICAMedicare46,403.00 3,742.32 46,548.91 -145.91 46,403.00 100.31

100-1300-55250 PERS- Employer Share 47,608.00 4,134.75 52,922.34 -5,314.34 47,608.00 111.16100-1300-55300 Kaiser - Employer

Share123,000.00 10,068.04 122,772.74 227.26 123,000.00 99.82


4,600.00 377.79 4,527.40 72.60 4,600.00 98.42


6,500.00 481.48 5,962.19 537.81 6,500.00 91.73

100-1300-55370 PARS District Share 0.00 161.62 432.70 -432.70 0.00 0.00100-1300-55380 Uniforms 7,500.00 820.86 3,472.08 4,027.92 7,500.00 46.29100-1300-55400 Workers Compensation 44,500.00 3,928.93 48,409.70 -3,909.70 44,500.00 108.79100-1300-55450 Unemployment

Insurance2,000.00 0.00 -45.00 2,045.00 2,000.00 -2.25


Operating Expenses100-1300-60350 Mileage 1,350.00 0.00 205.86 1,144.14 1,350.00 15.25100-1300-60370 Staff Training 470.00 6,700.00 9,902.60 -9,432.60 470.00 2,106.94100-1300-65365 Telephone 3,500.00 689.66 3,273.12 226.88 3,500.00 93.52


AccountNumber


100-1300-65701 Electricity 21,000.00 3,389.42 19,354.56 1,645.44 21,000.00 92.16100-1300-65705 Gas 1,300.00 184.74 3,105.52 -1,805.52 1,300.00 238.89100-1300-65710 Water 90,000.00 10,902.67 87,473.64 2,526.36 90,000.00 97.19100-1300-65720 Disposal Fees 3,000.00 3.53 2,573.13 426.87 3,000.00 85.77100-1300-65730 Sewer charges 1,400.00 0.00 1,132.00 268.00 1,400.00 80.86100-1300-73335 Memberships 290.00 0.00 595.00 -305.00 290.00 205.17100-1300-73340 Administrative Fees 11,200.00 0.00 0.00 11,200.00 11,200.00 0.00100-1300-73345 Assessment refunds 250.00 0.00 141.00 109.00 250.00 56.40100-1300-73730 Public Service Center

Exp12,500.00 933.88 3,735.52 8,764.48 12,500.00 29.88

100-1300-75350 Postage 75.00 59.98 59.98 15.02 75.00 79.97100-1300-75370 Safety Equipment 4,000.00 450.80 2,802.43 1,197.57 4,000.00 70.06100-1300-75401 Rental Equipment 500.00 -181.35 1,909.39 -1,409.39 500.00 381.88100-1300-75500 Office supplies 200.00 0.00 32.39 167.61 200.00 16.20100-1300-75501 Agricultural Supplies 7,500.00 0.00 5,724.74 1,775.26 7,500.00 76.33100-1300-75505 Athletic Facility Maint 10,000.00 4,082.64 12,244.31 -2,244.31 10,000.00 122.44100-1300-75510 Park Equipment Maint 8,500.00 1,553.14 13,272.34 -4,772.34 8,500.00 156.15100-1300-75511 Irrigation Repairs 9,000.00 2,473.19 3,852.79 5,147.21 9,000.00 42.81100-1300-75515 Janitorial Supplies 6,000.00 3,725.02 9,194.41 -3,194.41 6,000.00 153.24100-1300-75520 Park Facility

Maintenance38,000.00 4,516.23 42,060.21 -4,060.21 38,000.00 110.68

100-1300-75535 Small Tools 7,300.00 749.39 4,249.93 3,050.07 7,300.00 58.22100-1300-75540 Structure Repairs 0.00 0.00 0.00 0.00 0.00 0.00100-1300-75545 Vehicle Maintenance 24,500.00 7,753.68 48,668.42 -24,168.42 24,500.00 198.65100-1300-75550 Contracted Tree

Services30,000.00 7,900.00 27,643.49 2,356.51 30,000.00 92.14

100-1300-75570 Contracted ParkMaintenance

20,000.00 19,355.00 19,417.89 582.11 20,000.00 97.09

100-1300-75740 Major MaintenanceProject

0.00 0.00 0.00 0.00 0.00 0.00

100-1300-76000 Park miscellaneous 10,000.00 1,943.80 -9,081.82 19,081.82 10,000.00 -90.82100-1300-76500 Park Vandalism

Expense1,500.00 49.86 1,333.18 166.82 1,500.00 88.88


147,541.00 6,912.11 109,160.64 38,380.36 147,541.00 73.99


1350 BUILDINGMAINTENANCEWages and Benefits

100-1350-50010 Bldg MaintSuperintendent

0.00 0.00 0.00 0.00 0.00 0.00

100-1350-50050 Bldg Maint Supervisor 124,310.00 10,167.15 123,132.77 1,177.23 124,310.00 99.05100-1350-50075 Bldg Mint Craftsman 85,000.00 6,944.00 83,328.00 1,672.00 85,000.00 98.03100-1350-50080 Lead Custodian 0.00 0.00 0.00 0.00 0.00 0.00100-1350-55150 Employer

FICAMedicare16,012.00 1,303.75 15,712.10 299.90 16,012.00 98.13

100-1350-55250 PERS-Employer Share 20,038.00 1,639.62 19,762.57 275.43 20,038.00 98.63100-1350-55300 Health Coverage 16,665.00 2,025.21 24,160.95 -7,495.95 16,665.00 144.98100-1350-55310 Delta Dental 0.00 53.98 651.95 -651.95 0.00 0.00100-1350-55320 Life and Disability

Insurance1,900.00 179.52 2,154.35 -254.35 1,900.00 113.39

100-1350-55400 Workers Compensation 11,915.00 1,044.00 13,732.13 -1,817.13 11,915.00 115.25100-1350-55450 Unemployment

Insurance0.00 0.00 0.00 0.00 0.00 0.00

Wages and Benefits 275,840.00 23,357.23 282,634.82 -6,794.82 275,840.00 102.46

Operating Expenses100-1350-60350 Mileage 400.00 0.00 192.49 207.51 400.00 48.12100-1350-60370 Training 300.00 0.00 170.00 130.00 300.00 56.67100-1350-65365 Bldg Maint Phone

expense1,300.00 191.87 1,351.26 -51.26 1,300.00 103.94

100-1350-75515 Repairs & Supplies 1,750.00 1,041.71 2,416.58 -666.58 1,750.00 138.09100-1350-75535 Tools & Equipment 1,000.00 694.05 5,377.22 -4,377.22 1,000.00 537.72100-1350-75545 Vehicle Fuel & 0.00 0.00 56.00 -56.00 0.00 0.00


AccountNumber


Maintenance100-1350-78000 Allocated Admin

Expenses39,171.00 1,184.03 20,159.28 19,011.72 39,171.00 51.46


-319,761.00 -26,083.61 -312,133.78 -7,627.22 -319,761.00 97.61

Operating Expenses -275,840.00 -22,971.95 -282,410.95 6,570.95 -275,840.00 102.38

Revenue Total -8,448,600.00 -1,582,597.97 -7,146,769.24 -1,301,830.76 -8,448,600.00 -0.8459Expense Total 8,063,631.00 782,260.23 6,567,838.32 1,495,792.68 8,063,631.00 0.8145Grand Total -384,969.00 -800,337.74 -578,930.92 193,961.92 -384,969.00 1.5038


FY 2021 FY 2022 FY 2023 FY 2024 FY 2025 FY 2026Final Estimated Estimated Estimated Estimated Estimated

1 CIP Fund Balance 3,018,403 1,632,567 1,365,067 649,067 602,067 1,093,2172 Park In-Lieu Fees Rec'd 50,000 50,000 50,000 515,000 50,0003 State Park Bond Per Capita 177,000

4 ADA Facility + Rec Facilities Fee 0 40,000 60,000 63,000 66,150 69,4585 Project Expenses -1,385,836 -534,500 -826,000 -160,000 -90,000 -60,0006 Total Balance 1,632,567 1,365,067 649,067 602,067 1,093,217 1,152,675

EXHIBIT 2

Capital Improvement Program Fund

Fiscal Years Ending June 30, 2021-2026

LAIF FYE 06/30/2021

senior funds are not refelected on District Financials

General Fund LAIF PARKLAND CAPITAL PROJ RESERVE ARTS SENIORS BUILDING FUND COMPUTER RES7/1/2020 Beginning Balance $4,366,454.98 $416,966.68 $577,320.43 $3,230,145.83 $0.00 $11,897.53 $108,649.06 $3,724.55 $17,750.897/1/2020 interest earned Jun 30, 2020 $12,806.07 $1,222.89 $1,693.18 $9,473.47 $0.00 $34.89 $318.65 $10.92 $52.06

9/10/202009/10/2020 Board approved CIP reimbursement to the General fund $933,460.00 -$696,679.00 -$236,781.00

9/30/2020 interest earned .84% $9,300.28 $888.11 $1,229.66 $6,880.01 $0.00 $25.34 $231.42 $7.93 $37.8112/31/2020 interest earned .63% $6,938.87 $662.61 $917.44 $5,133.13 $0.00 $18.91 $172.66 $5.92 $28.21

3/31/2021 interest earned .44% $4,802.04 $458.56 $634.91 $3,552.38 $0.00 $13.08 $119.49 $4.10 $19.524/15/2021 Transfer to Operating Account for CIP -$1,044,000.00 -$1,044,000.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00

6/30/2021interest earned .33%- deposited 07/15/2021-DIT-$2,871.34 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00

6/30/2021 Balance 06/30/2021 $3,356,302.24 $309,658.86 -$114,883.38 $3,018,403.81 $0.00 $11,989.76 $109,491.27 $3,753.42 $17,888.49100-0000-10600 200-0000-10600 400-0000-10600 600-0000-10600 500-0000-10600 700-0000-10600 800-0000-10600100-0000-42500 200-0000-42500 400-4000-42500 600-6000-42500 500-5000-42500 700-7000-42500 800-8000-42500

ASSET BALANCE 165090.75 0.7910% 13% 74% 0% 0% 2% 0% 0%

EXHIBIT 3

EXHIBIT 4

IN THE MATTER OF RESOLUTION 2021-10-28C TRANSFERRING MONIES FROM THE CAPITAL IMPROVEMENT FUND TO THE GENERAL FUND THE BOARD OF DIRECTORS OF THE PLEASANT HILL RECREATION & PARK DISTRICT DOES FIND: WHEREAS, the District has expended $1,385,836.00 for Capital Improvement Projects during Fiscal Year 2020-2021 for Oak Park Infrastructure, Park Monument Signs, Community Center Improvements, Teen Center Carpet, Community Center Painting and Shades and Network Servers/Computer Systems; and WHEREAS, the District has designated a CIP Fund which restricts use of those funds and the District expended General Fund monies for the Fiscal Year 2020-21 on the CIP; and WHEREAS, the General Manager recommends transferring the entire expended amount from the CIP Fund to the unrestricted General Fund for Fiscal Year 2020-21; now THEREFORE, BE IT RESOLVED THAT the Board of Directors of the Pleasant Hill Recreation & Park District directs the Administrative Services Manager to transfer $1,385,836.00 from Capital Improvement Fund to the General Fund effective for the fiscal year ending June 30, 2021. PASSED AND ADOPTED on October 28, 2021 by the following vote: AYES: NOES: ABSENT:

______________________________ Zac Shess, Chair

I hereby certify that the foregoing resolution was approved by the vote indicated herein above at the regular meeting of the Board of Directors on October 28, 2021. _____________________________ Michelle Lacy, Clerk of the Board