HomeMy WebLinkAboutItem 7 - Attachment A - Subcategory DescriptionsItem 7 - Attachment A
Subcategory Descriptions
Capital Expenses This subcategory describes project budgets proposed to be
allocated in the corresponding fiscal year. For 2024-25, the most
substantial capital expenses include:
(1) $414,960 for 2001009-08 Roadway Pavement
(2) $500,000 for 100549 Whale Rock Pump Stations
(3) $250,000 for 2001009-03 Advanced Instrumentation
Legacy Projects This subcategory describes project budgets that were approved in
a prior fiscal year, but are still allocated for the current fiscal year.
Expenses for capital projects may be incurred in multiple fiscal
years due to the timing of the project. For 2023-24, the most
substantial legacy projects include:
(1) $736,285 for 2001009-01 Spillway Drain Repairs
(2) $527,950 for 2001017 Whale Rock Pipe Assessment and
Repairs
(3) $200,000 for 2000176 Whale Rock Intake Valve
Replacement
Capital Reserves This subcategory describes agency contributions to a reserve
account for future capital projects. These funds are reserved and
can only be utilized as authorized by member agencies.
Salaries This subcategory describes all direct payment for salaries related
to operating the Whale Rock Reservoir. This includes regular
salaries, standby, and call back.
Benefits This subcategory describes all benefits for staff related to
operating the Whale Rock Reservoir. This includes retirement
contributions, CalPERS, and insurance.
Office Expenses This subcategory describes expenses such as paper, toner,
binders, and other miscellaneous office supplies.
Operating Materials and
Supplies
This subcategory describes all materials related to operating the
Whale Rock Reservoir. Some of the specific items covered by this
cost category include valves, pump repair materials, water
meters, fencing materials, etc.
Services and Supplies This subcategory describes expenses such as annual dam
inspections through the California Department of Water
Resources, minor pump and motor rebuilds, and other contract
services.
Travel, Meeting, and Supplies This subcategory describes expenses related to education and
training such as AWWA conferences and other pertinent
educations opportunities.
Utilities – Electrical Pumping This subcategory describes the expenses related to pumping
water from the Whale Rock Reservoir to the Whale Rock
Commission members. While staff provided forecasted budget for
Subcategory Descriptions
this expense, pumping charges are not collected through agency
contributions, and are billed separately based on proportional
share of water delivered.
Utilities – Other This subcategory describes utility expenses not related to
pumping water. This includes utilities like communications,
garbage, and facility and office electricity.
General Government This subcategory describes expenses related to internal support
services provided by the City, including the Finance, Human
Resources, and City Clerk’s Office Departments.
Charges for Services This subcategory includes all Whale Rock Commission Member
contributions, and any revenues related the fishing program.
Other General Government
Revenue
This subcategory describes all other revenue. It includes any sort
of interest on investments, rental revenues, etc.