Arvin City Council
June 30, 2025

SPECIAL MEETING AGENDA
OF THE

ARVIN CITY COUNCIL / SUCCESSOR AGENCY TO THE

ARVIN COMMUNITY REDEVELOPMENT AGENCY / ARVIN HOUSING

AUTHORITY / ARVIN PUBLIC FINANCING AUTHORITY
MONDAY JUNE 30, 2025 4:00p.m.

CITY HALL COUNCIL CHAMBERS
200 CAMPUS DRIVE, ARVIN
CALL TO ORDER Mayor Olivia Calderón

PLEDGE OF ALLEGIANCE

INVOCATION
*******************************************
ROLL CALL Olivia Calderón Mayor
Susana Reyes Mayor Pro Tem
Donny Horton Councilmember
Jaime Perez Councilmember
******************************************
STAFF Jeff Jones City Manager / Finance Director
Stephanie Gutierrez City Attorney – Burke, Williams & Sorensen, LLP Cecilia Vela City Clerk
I pledge allegiance to the flag of the United States of America and to the Republic for which it stands, one nation, under God, indivisible, with liberty and justice for all.

PUBLIC COMMENTS:

The meetings of the City Council and all municipal entities, commissions, and boards (“the City”) are open to the public. At regularly scheduled meetings, members of the public may address the City on any item listed on the agenda, or on any non-listed matter over which the City has jurisdiction. At special or emergency meetings, members of the public may only address the City on items listed on the agenda. Such comments shall be made in person and before the City during the meeting as prescribed below. There is a time limitation of two (2) minutes per person. However, the City shall allow a speaker using a translator four (4) minutes to ensure that non-English speakers receive the same opportunity to directly address the City. Sixteen Minutes (16) total (plus additional time based on use of a translator, if any) will be allowed for any one subject. For any item that is not on the agenda and within the jurisdiction or interest of the City, please come to the podium at this time. The Brown Act does not permit any action or discussion on items not listed on the agenda. If you wish to speak regarding a scheduled agenda item, please come to the podium when the item number and subject matter are announced, and the Mayor or Chair opens Public Comment on the item. When recognized, please begin by providing your name and address for the record (optional). Anyone wishing to submit written information at the meeting needs to furnish ten (10) copies to the City Clerk in advance to allow for distribution to City Council, staff and the media. Willful disruption of the meeting shall not be permitted. If the Mayor finds that there is in fact willful disruption of any City Council Meeting, he/she may order the disrupting parties out of the room and subsequently conduct the City’s business without them present.

In accordance with the Brown Act, all matters to be acted on by the City must be posted at least 72 hours prior to a regular meeting. In cases of an emergency, or when a subject matter needs immediate action or comes to the attention of the City subsequent to the agenda being posted, upon making certain findings, the City may act on an item that was not on the posted agenda.

AGENDA STAFF REPORTS AND HANDOUTS:

Staff reports and other disclosable public records related to open session agenda items are available at City Hall, 200 Campus Drive, Arvin, CA 93203 during regular business hours.

CONDUCT IN THE CITY COUNCIL CHAMBERS:

Rules of Decorum for the Public
Members of the audience shall not engage in disorderly or boisterous conduct, including the utterance of loud, threatening or abusive language, clapping, whistling, stamping of feet or other acts which disturb, disrupt, impede or otherwise render the orderly conduct of the City meeting infeasible. A member of the audience engaging in any such conduct shall, at the discretion of the presiding officer or a majority of the City, be subject to ejection from the meeting per Gov. Code Sect. 54954.3(c).

Removal from the Council Chambers:

Any person who commits the following acts in respect to a meeting of the City shall be removed from the Council Chambers per Gov. Code Sect. 54954.3(c).
(a) Disorderly, contemptuous or insolent behavior toward the City or any member thereof, tending to interrupt the due and orderly course of said meeting;
(b) A breach of the peace, boisterous conduct or violent disturbance, tending to interrupt the due and orderly course of said meeting;
(c) Disobedience of any lawful order of the Mayor, which shall include an order to be seated or to refrain from addressing the City; and
(d) Any other unlawful interference with the due and orderly course of said meeting.

AMERICANS with DISABILITIES ACT:

In compliance with the ADA, if you need special assistance to participate in a City meeting or other services offered by the City, please contact the City Clerk’s office, (661) 854-3134. Notification of at least 48 hours prior to the meeting or time when services are needed will assist the City staff in assuring that reasonable arrangements can be made to provide accessibility to the meeting or service.

Special Arvin City Council Meeting Agenda – June 30, 2025

1. APPROVAL OF AGENDA AS TO FORM.

Motion __________Second __________ Vote __________
Roll Call: CM Perez ____ CM Horton ____ MPT Reyes ____ Mayor Calderón _____

2. CLOSED SESSION ITEMS
A. THREAT TO PUBLIC SERVICES OR FACILITIES (Government Code §54957(a).)
Consultation with: City Manager and/or City Attorney. (one item) PUBLIC HEARING ITEM 3A WILL COMMENCE NO EARLIER THAN
5:00PM.

3. PUBLIC HEARING ITEM(S)
A. A Public Hearing to Consider Approval of A Resolution of the City Council of the City of Arvin Adopting the Annual Operating and Capital Budgets for Fiscal Year 2025-2026.

Staff recommends the City Council open the hearing, allow for public testimony, close the hearing, and approve the Resolution adopting the Annual Operating and Capital Budgets for fiscal year 2025-2026.

Motion __________Second __________ Vote __________
Roll Call: CM Perez ____ CM Horton ____ MPT Reyes ____ Mayor Calderón _____

4. ADJOURNMENT
I hereby certify under penalty of perjury under the laws of the State of California that the foregoing agenda was posted on the Arvin City Council Chambers Bulletin Board not less than 24 hours prior to the meeting. Dated June 26, 2025.

Cecilia Vela, City Clerk

CITY OF ARVIN
Staff Report
Meeting Date: June 30, 2025
TO: Arvin City Council
FROM: Jeff Jones, City Manager/Finance Director
SUBJECT: A Resolution of the City Council of the City of Arvin Adopting the Annual Operating and Capital Budgets for Fiscal Year 2025-2026 BACKGROUND:

For your review and for public comment is the proposed Annual Operating Budget for FY 2025- 2026. Staff held workshops on the proposed budget at City Council meetings held on June 10, 2025, and June 24, 2025.

This budget provides spending authority of $46,800,601for Fiscal Year 2025-2026.

The proposed budget includes the following: FY 25 Adopted FY 26 Proposed REVENUES:

General Fund Revenue $9,081,501 $9,583,637
General Fund Revenue – Use of Reserve $159,101 $470,340 Enterprise Fund Revenue $5,436,688 $10,226,476
Use of Enterprise Fund Balance - -
Enterprise Fund Revenue – Assign to Reserve - $(634,390) Special Revenue Fund Revenue $5,053,406 $4,464,305
Use of Special Revenue Fund Balance $42,889 $7,078
Successor Agency Revenue $633,497 $640,000
Use of Successor Agency Cash on Hand $53,135 $107,844
Capital Fund Revenue $25,798.116 $21,935,311
TOTAL REVENUE $46,258,333 $46,800,601
EXPENSES:

General Fund Expenditure $9,240,602 $10,053,978
Enterprise Fund Expenditure $5,436,688 $9,592,085
Special Revenue Fund Expenditure $5,096,294 $4,471,383
Successor Agency Expense $686,633 $747,844
Capital Fund Expenditure $25,798,116 $21,935,311
TOTAL EXPENSE $46,258,333 $46,800,601

3.A.1
Attachment: Attachment-15444 (BWS) (Adopting the Annual Operating and Capital Budgets for Fiscal Year 2025-2026.) City of Arvin Financial Position
City Status as of June 30, 2024
At the close of Fiscal Year (FY) 2023-2024, the City had $1,800,000 in uncommitted general fund reserves. This was unchanged from the prior year. The City also had $680,000 of general funds (a decrease of $300,000 from prior year) committed to legal contingencies.

The sanitation enterprise fund operated on budget and had a positive fund balance of approximately $ 2 million as of June 30, 2024. Those funds were targeted to be used for capital equipment purchases over the next several years.

Fiscal Year 2023-2024 in review
Like most cities, at the end of Fiscal Year 2023-24 the city emerged about the same at the end of the fiscal year compared to the end of the prior fiscal year. Overall general fund revenue for the year ended at $995,000 above budget and $564,000 over the prior year.

Sales taxes revenue for the year was $3,692,016. This was an increase of about $344,000 from FY 22/23 and about $394,000 above budget for FY 23/24.Cannabis tax revenue continues in decline, as only $143,471was received during FY 23/24 – a decrease of about $148,000 from the prior FY. Building permit fee revenue continued to decline due to several developer agreements the city negotiated back in 2006-2008 at rates which were well below market at that time.

Expenses for the year were about $1,059,000 above FY 22/23 budget with the majority of the increase in the Police Department ($507,000 mostly due to an out-of-contract salary increase) and in the Community Development Department ($416,000 mostly due to mandated costs involved with updating the City’s Housing Element to State standards).

Fiscal Year 2024-2025 outlook
Sales tax revenue for FY 24/25 was expected to be above budget. As of March 31, 2025, sales tax revenues were at 88% of budget for the entire FY. Building permit revenue, while continued to be depressed due to the sewer connection ban currently in place, is expected to close the FY near budget. Cannabis market conditions remain challenged and as a result cannabis budget revenues remained depressed in FY 24/25 and are projected to recover very slightly during FY 25/26 Police department overtime expenses are projected to be $160,000 above budget.

Community development expenses are also expected to be above budget as the City has focused on spending additional planning and engineering expenses so the City can then apply for infrastructure grants. Other labor cost items are on budget. Approximately $800,000 in American Rescue Plan Act Funds will be re-directed toward eligible general fund expenses.

Overall, the City’s general fund is projected to close the year with a net surplus of $700,000 which will then be added to City reserves.

Fiscal Year 2025-2026 General Fund budget summary
Revenue: $9,583,637 which is an increase of $502,136 (5.5%) from FY 24/25 budget.

3.A.1
Attachment: Attachment-15444 (BWS) (Adopting the Annual Operating and Capital Budgets for Fiscal Year 2025-2026.) Expense: $9,240,602 which is an increase of $813,376 (8.8%) from FY 24/25 budget.

Net result (Revenue less Expense) = -$470,340 for the FY.

The City will strive to reduce the projected negative result during the year by (1) aggressively monitoring salary savings opportunities (2) reaching out to Kern County Fire to negotiate a possible reduction and/or modification of the fire contract (3) limit deferred maintenance where feasible and (4) monitor the budget on a quarterly basis and identify additional cost savings and increased revenue opportunities.

Fiscal Year 2025-2026 General Fund Revenue changes over prior year budget Cannabis – DECREASE of $150,000 which results in $300,000 total revenue from this source.

Sales Tax – increase of $264,000 (7%) – which results in $3,915,000 total revenue from this source.

Motor Vehicle In-Lieu (VLF) – increase of $251,000 (9%) which results in $2,949,000 from this source. VLF increases are proportional to annual percentage growth in the assessed value of all residential and business properties in the City.

Building department – increase of $21,000 (5%). Projected revenue of $513,000.

Fiscal Year 25/26 Expense increases projected over prior year budget.

The City’s contract with Kern County Fire is increasing by 17% per year for the period of 2022- 2028. The contract cost was around $700,000 in 2022. The contract cost in 2028 will be about $1,400,000. Contract cost increases in 2022, 2023 and 2024 were funded by America Rescue Plan Act funds. This will not be the case in 2025 as the Act expired at the end of 2024. The means that for FY 26 an additional $492,000 in fire contract expenses will have to be absorbed by the general fund.

The City will also incur an additional $120,000 to fund contract Human Resources Management services. Last year the budget provided for a staff person to manage HR and Community resources. That person resigned in January of 2025 and was not replaced. Instead of replacing the HR Manager in FY 26, the HR manager funds are now budgeted for an Economic Development Manager who will oversee Planning, Engineering, and Building Services in addition to Economic Development. The City Manager/Finance Director currently oversees those functions. In February 2025, the Kern County Grand Jury recommended that additional support be provided to the City Manager, thus the need for the additional management position which is now included in the FY 26 budget. The budget maintains funding for two public works positions which were added over the past two years. Public works staffing will thus remain at 10 FTE.

Liability insurance continues to skyrocket. Annual liability insurance costs increased by over $651,000 or 133% during the past five years. Insurance costs were estimated at $491,218 for FY 20/21. The budget for this item is $1,142,014 for FY 26. It should be noted that the city has had no material claims during this period; the cost increase is just reflective of ‘hard market’ insurance coverage costs nationwide.

3.A.1
Attachment: Attachment-15444 (BWS) (Adopting the Annual Operating and Capital Budgets for Fiscal Year 2025-2026.) A Challenging Future Ahead
Arvin has achieved a balanced budget in each of the past seven years. But it has come at a cost.

The city’s streets and roads need repair and, in some cases, require full reconstruction. The police department is staffed at a minimal safety level. City parks and City facilities have received minimal maintenance over the past ten years. Outside of Arvin Little League and Arvin Youth Soccer, there are limited opportunities for recreation services for Arvin youth.

While the city does not have a deficit general fund balance, it has not achieved the City Council mandated reserve target of 25% of one year’s general fund expense. As of June 20, 2025, the reserve target is projected to be 24%. Arvin’s ratio of city generated revenue (sales tax, property tax, business permits, etc.) to city population ranks #418 out of California’s 421 incorporated cities.

Positive Factors:

Continued post-pandemic sales tax activity – The California Department of Finance projects price/population economic growth in the State to be 6.6% during FY 26. Arvin’s sales tax and VLF revenue closely mirror this projection in the budget.

Bakersfield Community College – Arvin campus opened during the FY and will provide a positive impact to the community. Two new service stations/mini marts are expected to open within the next year.

The city recently expanded the sphere of influence by over 40% so the future looks good for long term development opportunities.

Areas of Concern:

The current fire service protection contract with Kern County Fire expired on June 30th, 2022.

The new seven-year contract includes an increase of 100% from today’s costs, phased in over the term of the contract. This will require an additional $800,000 per year in general fund revenue by FY 28.

Establishing a new Memo of Understanding (MOU) with both of the City’s unions as the current MOU expires on June 30, 2025 is also a concern as employee morale is critical to the success of the City.

The City is also expected to continue to have depressed growth in both new housing and retail development during FY 26. In April 2023, the Central Valley Regional Water Control Board (WCB) placed a ‘new connection ban’ for sewer services within the City. Until this ban is resolved, City development will be limited to projects which receive exception letters from the WCB. In order to lift the ban, the WCB has requested that the City (1) repair pond #3 at the Arvin Sanitation Plant and (2) provide proof that the City has access to enough land to ‘spread’ effluent water that is discharged from the plant. The City expects to meet those conditions by December 31, 2025.

3.A.1
Attachment: Attachment-15444 (BWS) (Adopting the Annual Operating and Capital Budgets for Fiscal Year 2025-2026.) In 2016, the city obtained a $5 million loan for infrastructure related to the Jewett Square/Walnut Street extension. The debt for this loan was to be serviced by revenue obtained via new development in the area. As of June 2025, no new development has taken place in that area and the City will need to fund the $300,000 annual debt service on this loan from the general fund, starting as soon as FY 26/27.

The City has approximately $3 million in net pension liability which will need to be financed and/or paid down over the next twenty years. The net pension liability payment for Fiscal Year 2025-2026 is estimated at $305,000 and is included as a general fund expense in this budget.

Economic conditions remain unclear at the National level. Tarriff impacts and other unforeseen events may slow or even reduce National Gross Domestic Product over the next FY.

Traditionally downturns in the National economy do not impact local governments until 18-24 months after the occurrence of adverse conditions or events.

FISCAL IMPACT:

The proposed FY 25/26 Budget, if adopted, would provide spending authority of $46,800,601 of which $10,053,978 is budgeted general fund expense. The general fund budget projects a deficit of $470,340 which will be funded from the general fund reserve estimated as of June 30, 2025 as approximately $2,500,000. Sanitation fund expenses are $8,255,638 which will provide a surplus for the FY of about $634,390. This surplus will be set aside for future capital improvements at the sanitation plant. Transportation fund expenses are $1,336,447 and is projected to break-even for the year. Special revenue fund expenses are $4,471,383 with a net projected deficit of $7,078 for the year. Successor agency fund will incur a net outflow in cash of $107,844 for the year because of paydown of $300,000 in long term bond principal.

ATTACHMENTS:

Fiscal Year 2025-2026 proposed budget.

3.A.1
Attachment: Attachment-15444 (BWS) (Adopting the Annual Operating and Capital Budgets for Fiscal Year 2025-2026.)

Reso Adopting the Operating and Capital Budgets for Fiscal Year 2025-2026 RESOLUTION NO. ___________

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ARVIN,

CALIFORNIA ADOPTING THE ANNUAL OPERATING AND CAPITAL
BUDGETS FOR FISCAL YEAR 2025-2026
WHEREAS, pursuant to Arvin Municipal Code, section 2.06.150, the City Manager and Finance Director have the duty to prepare and submit a proposed annual budget and the proposed annual salary plan to the City Council for approval; and, WHEREAS, consistent with this responsibility, on June 10, 2025, June 24, 2025, and June 30, 2025, at duly noticed regular meetings of the Arvin City Council, the City Manager/Finance Director presented to the City Council a proposed budget for the 2025-26 Fiscal Year as part of agendized budget workshops; and, WHEREAS, on June 30, 2025, at a duly noticed special meeting of the City Council, provided an opportunity for the public to address the Council regarding adoption of the Annual Budget for the 2025-26 Fiscal Year during which it received comments and testimony from members of the public and staff regarding the contents of the budget; and, WHEREAS, after reviewing the proposed budget and considering the testimony received from City staff and members of the public, the City Council believes the proposed Annual Budget serves the interests of the City of Arvin and its citizens and is consistent with the goals it has established in its adopted Strategic Plan for the City of Arvin.

NOW THEREFORE BE IT RESOLVED, by the City Council of Arvin as follows:

SECTION 1. ADOPTION OF BUDGET FOR 2025-26 FISCAL YEAR
The FY 2025-2026 Annual Operating Budget, attached hereto and incorporated by reference herein, is hereby adopted, with a total appropriation for the City’s Operating budget of $46,800,601 which includes Capital budgets of $21,935,311.

SECTION 2. SCOPE
This resolution defines the authority and responsibilities of the City Manager in implementing the Approved Budget of the City of Arvin.

SECTION 3. DEFINITIONS

3.1 “Approved Budget” means the budget adopted by the City Council on June 30, 2025 for the 2025-2026 fiscal year, per the attached exhibits, including subsequent transfers from Contingency Reserves if required to departments to implement labor agreements and transfers to account for employee service changes due to promotions, vacancies, merit increases and reallocations.

3.2 “Current Budget” means the FY 2025-2026 Approved Budget, incorporating any subsequent appropriation increases, decreases or transfers.

3.A.2
Attachment: Attachment-15445 RESO (BWS) (Adopting the Annual Operating and Capital Budgets for Fiscal Year 2025-2026.)

Reso Adopting the Operating and Capital Budgets for Fiscal Year 2025-2026

3.3 “Expenditures” means Employee Services, Other Services and Supplies, Equipment, Debt Service, Labor Offset, Transfers, and Capital Improvements.

3.4 “Department” or “Agency” means Mayor/Council, City Manager, Finance, Community Development, and Law Enforcement.

3.5 “Division” means a sub-unit of a Department or an entity not having department-level status such as Public Works, City Clerk or Human Resources.

3.6 “Activity” means a sub-unit of a division.

3.7 “Organization” means a Department, Division, or Activity.

3.8 “City Manager,” is responsible for managing and directing the affairs of the City within the established goals, objectives, and general policies approved by the City Council, and directing the activities of those agencies representing the interests of the City, as established by the City Council and the Arvin Municipal Code. The City Manager is solely responsible to the City Council for the effectiveness, efficiency and success in fulfilling the City’s goals, objectives, and policy priorities. The City Manager receives general policy direction from the City Council within the general policy guidelines and exercises direct supervision and general administrative direction over each department head and other city employees.

3.9 “Full Time Equivalent” means the decimal equivalent of a position; i.e., one full time position is 1.00 FTE and one quarter-time position is .25 FTE.

3.10 “Base Budget” means the current year budget modified per labor agreements, one-time expenditures and citywide charges, as approved by the City Council.

SECTION 4. AUTHORIZED STAFFING AND APPROPRIATIONS

4.1 The City Manager is authorized to make any expenditure and resource adjustment to the Proposed Budget based on final City Council action to adopt the Budget within the parameters of his authority established in the Arvin Municipal Code.

4.2 The City Council authorizes the City Manager to enter into contracts for and incur expenditures so long as such actions are consistent with the adopted Budget and the authority granted to the City Manager in the Arvin Municipal Code.

4.3 The appropriations and Full Time Equivalent staffing included in the budget document are hereby approved.

4.4 During budget hearings and following budget approval, the City Manager is authorized to make adjustments for updated labor, vehicle, energy, contingencies and risk management changes such as retirement rates, payroll taxes, health benefit, fleet costs and risk management costs from designated funds or reserves.

4.5 Following budget approval, the City Manager is authorized to revise indirect cost rates to be applied to hourly salary rates in order to achieve full cost-recovery of services.

3.A.2
Attachment: Attachment-15445 RESO (BWS) (Adopting the Annual Operating and Capital Budgets for Fiscal Year 2025-2026.)

Reso Adopting the Operating and Capital Budgets for Fiscal Year 2025-2026 SECTION 5. APPROPRIATION INCREASES/DECREASES

5.1 All net increases in excess of $30,000 to operating and capital appropriations shall be approved by the City Council.

5.2 The City Manager is authorized upon completion of the audited financial statements for 2024-2025 to adjust FY 2025-2026 fund appropriations by the amount of net savings/overruns as determined by the City Council. These carryover amounts will be included and addressed in the Midyear Financial Report.

SECTION 6. STAFFING INCREASES

6.1 Any increases, by department fund, in Full Time Equivalent (FTE) staffing levels as authorized in the Approved or Amended Budget for a department must be approved by the City Council.

6.2 Any existing positions which were approved on the basis of the City receiving a grant or other reimbursements must have continued funding verified prior to filling the position.

The City Manager is authorized to adjust staffing levels for renewals or expansions of fully offset grants. Grant funded positions shall be terminated upon completion or cancellation of the grant unless specifically continued by City Council resolution including a source of replacement funding.

6.3 All staffing position budget adjustments made subject to the approval of the City Manager and subject to the City’s policy must have funding verified by the Director of Finance prior to implementation.

6.4 Any reassignment of authorized FTE and employee services funding associated with these FTE within a department and within the same fund may be made with the approval of the City Manager as long as there is no net change to authorized FTE and funding levels.

6.5 All new positions or job reclassifications are requests subject to classification review and approval by the City Council. Funding adjustment will be consistent with appropriate classification and approval by the Finance Director.

6.6 In the case of a leave of absence due to sick leave, injury, vacation, or other reason, the City Manager is authorized to hire temporary workers so long as the temporary worker is released from employment when the fulltime employee returns to work.

SECTION 7. APPROPRIATION TRANSFERS FROM CONTINGENCY/
RESERVE FUNDS.

7.1 Appropriation transfers from General Fund Reserves up to and including $30,000 in total for the 2025-26 Fiscal Year may be approved by the City Manager. Transfers in excess of the $30,000 annual limit shall be approved by the City Council.

3.A.2
Attachment: Attachment-15445 RESO (BWS) (Adopting the Annual Operating and Capital Budgets for Fiscal Year 2025-2026.)

Reso Adopting the Operating and Capital Budgets for Fiscal Year 2025-2026

7.2 No Reserve transfer shall be made from any fund which would create a negative undesignated fund balance in the fund.

SECTION 8. OTHER APPROPRIATION TRANSFERS

8.1 Any operating appropriation transfers within the same Department must have prior approval of the City Manager.

8.2 Appropriation transfers between two or more Departments must be approved by the City Council.

SECTION 9. UNSPENT APPROPRIATIONS AND ENCUMBRANCES

9.1 All purchase order commitments outstanding on June 30, 2025, are hereby continued.

9.2 All appropriations in the operating budget which remain unencumbered or unexpended on June 30, 2025, shall revert to the fund balance of their respective funds. Amounts in excess of 100% of the Sanitation Fund ending fund balance at June 30, 2025, will be placed in a separate fund for capital replacement.

SECTION 10. CAPITAL IMPROVEMENTS

10.1 All multi-year capital improvement projects in existence on June 30, 2025, shall be continued in the 2025-2026 fiscal year, which may include items provided on page 16 of the Approved Budget. The FY 2025-2026 Capital Improvement Plan Budget is hereby adopted as summarized in the FY 2025-2026 Budget.

10.2 Each fiscal year, at June 30, the balance of each capital improvement projects must be zero or have a positive balance by fund. Projects that exceed in excess of the budget by $5,000 or less shall be corrected with other eligible project revenues that are within the Capital Improvement funds and are not restricted by law.

10.3 All capital improvement projects shall be approved by the City Council. The cancellation or modification in excess of the sum of $30,000 of a capital project must also be approved by the City Council.

10.4 Upon completion and closure of a capital project, the designated fund manager is authorized to transfer any remaining project balance to the fund balance contingency.

10.5 Capital appropriations shall be used solely for the originally approved project or projects except as provided in this section. Annually, completed or inactive projects will be closed except due to payment disputes. An inactive project is defined as one where transaction activity is less than $1,000 over the prior two years. Closures are the responsibility of the designated project manager.

10.6 Unencumbered appropriations for all projects will expire on June 30th following third full year of the last appropriation to the project. Subject projects requiring continuing appropriations will require Council action through programming within the Capital Improvement Program or through amendment to the Program.

3.A.2
Attachment: Attachment-15445 RESO (BWS) (Adopting the Annual Operating and Capital Budgets for Fiscal Year 2025-2026.)

Reso Adopting the Operating and Capital Budgets for Fiscal Year 2025-2026 SECTION 11. OPERATING GRANTS

11.1 All operating grants shall be approved by the City Council.

11.2 Operating grant funds appropriated in the Approved or Amended Budget do not require additional City Council approval to be expended upon receipt of such grant or grants.

11.3 All multi-year operating grant budgets in existence on June 30, 2025, shall be continued in the 2025-2026 fiscal year.

SECTION 12. MISCELLANEOUS CONTROLS

12.1 No expenditures at the department level shall exceed the Approved or Amended Budget by fund.

12.2 Projected deficiencies in any department by fund must be corrected by:
(1) Reducing expenditures in said department (e.g. freezing vacant positions, restricting purchase orders, etc.) or
(2) An intra-fund transfer within that same department; or (3) An inter-departmental appropriation transfer.

12.3 The City Manager is hereby authorized to:
(1) adjust budgets in the Special Revenue funds for appropriations required based on the action/direction of the Council relative to capital projects, transfer requirements and the availability of funds;
(2) Adjust budgets in the Capital Project funds for the current year based on the previous action of Council for projects on a multi-year basis.
(3) Expend unbudgeted fund and reserves in response to public emergencies or disasters.

Such expenditures shall subsequently be ratified by the City Council.

SECTION 13. MID-YEAR FINANCIAL REPORT

13.1 City Council shall be provided a Midyear Financial Report including a re-estimate of the financial condition of all funds, including prior year actual fund balances, re-estimated revenues and expenditures, projected ending fund balances or deficits, and recommendations for eliminating any projected fund deficits.

13.2 The City Council shall act on any projected fund deficits prior to the close of the Fiscal Year.

SECTION 14. COST ALLOCATION PLANS
A Full Cost Allocation Plan and OMB Circular A-87 Cost Allocation Plan are prepared annually and presented for acceptance by the City Council. These plans provide a rational nexus for reimbursing the General Fund costs from other funds benefiting from such cost. All Transfers between Enterprise Funds and the General Fund are supported by the Cost Allocation Plans and are approved by the City Council through this action.

3.A.2
Attachment: Attachment-15445 RESO (BWS) (Adopting the Annual Operating and Capital Budgets for Fiscal Year 2025-2026.)

Reso Adopting the Operating and Capital Budgets for Fiscal Year 2025-2026 I HEREBY CERTIFY that the foregoing resolution was passed and adopted by the City Council of the City of Arvin at a special meeting thereof held on the 30th day of June 2025 by the following vote:

AYES:

NOES:

ABSTAIN:

ABSENT:

ATTEST
CECILIA VELA, City Clerk

CITY OF ARVIN
By:

OLIVIA CALDERON, Mayor
APPROVED AS TO FORM:

By:

STEPHANIE GUTIERREZ, City Attorney
Burke, Williams & Sorensen, LLP
I, ______________________________, City Clerk of the City of Arvin, California, DO HEREBY CERTIFY that the foregoing is a true and accurate copy of the Resolution passed and adopted by the City Council of the City of Arvin on the date and by the vote indicated herein.

3.A.2
Attachment: Attachment-15445 RESO (BWS) (Adopting the Annual Operating and Capital Budgets for Fiscal Year 2025-2026.) Proposed Annual Operating Budget
Fiscal Year 2020 - 2021
Proposed Annual Operating Budget
Fiscal Year 2025 - 2026

3.A.3
Attachment: v3 25-26 budget book (Adopting the Annual Operating and Capital Budgets for Fiscal Year 2025-2026.) SUMMARY OF FISCAL YEAR 2025-2026 BUDGET

ALL FUNDS, ALL SOURCES

FUND FUND NAME REVENUE EXPENSE NET
10 GENERAL FUND* $ 9,583,637 $ 10,053,984 $ (470,346)
20 CAPITAL PROJECTS $ 21,935,311 $ 21,935,311 $ -
30 SPECIAL REVENUE* $ 4,464,311 $ 4,471,383 $ (7,072)
40-S SANITATION $ 8,890,029 $ 8,255,638 $ 634,390
40-T TRANSPORTATION $ 1,336,447 $ 1,336,447 $ -
50 SUCCESSOR AGENCY* $ 640,000 $ 747,844 $ (107,844)
Total for All City Funds $46,849,735 $46,800,607 $49,128 NET SURPLUS OR (DEFICIT)* $49,128
*Deficit will be funded by reserves
Unrestricted Reserve balance estimates as of June 30, 2025 General Fund = $2,400,000
Special Revenue fund = $100,000
Sanitation Fund = $2,500,000

3.A.3
Attachment: v3 25-26 budget book (Adopting the Annual Operating and Capital Budgets for Fiscal Year 2025-2026.)

SUMMARY GENERAL FUND
FUND - 10
2025-2026 Operating Budget
Audited Budget Actual Budget
Proposed
Budget
2022-2023 2023-2024 2023-2024 2024-2025 2025-2026
001-10 Administration $7,651,729 $ 7,021,429 $ 8,069,159 $ 7,951,601 $ 8,594,646 003-14 Animal Control $5,643 $ 3,000 $ 5,769 $ 6,200 $ 4,700 005-19 Buildings and Grounds (including Adobe) $48,123 $ 42,000 $ 54,160 $ 36,000 $ 54,000 007-17 Community Development Department $798,185 $ 930,500 $ 599,223 $ 942,500 $ 813,000 009-19 Community (Senior) Center $2,252 $ - $ - $ 2,400 $ 2,400 012-19 Parks $14,294 $ 11,550 $ 15,479 $ 12,600 $ 11,891 014-14 Police $71,144 $ 37,800 $ 126,067 $ 119,200 $ 103,000 Total General Fund Revenues $8,591,370 $8,046,279 $8,869,857 $ 9,070,501 $ 9,583,637 011-11 Mayor and Council $43,586 $ 36,579 $ 33,439 $ 45,007 $ 43,100 001-10 Administration $2,955,729 $ 2,537,597 $ 2,885,157 $ 2,644,421 $ 2,964,752 003-14 Animal Control $331,014 $ 285,639 $ 314,525 $ 326,718 $ 320,068 005-19 Buildings and Grounds (including Adobe) $122,660 $ 227,012 $ 128,358 $ 241,457 $ 270,189 007-17 Community Development Department $804,689 $ 640,819 $ 1,056,642 $ 798,201 $ 621,495 009-19 Community (Senior) Center $28,047 $ 48,454 $ 49,843 $ 44,174 $ 35,472 012-19 Parks $330,547 $ 414,763 $ 309,542 $ 434,374 $ 456,110 014-14 Police $3,624,598 $ 3,963,560 $ 4,372,301 $ 4,512,255 $ 4,750,289 019-19 Public Works $105,277 $ 58,500 $ 122,872 $ 196,536 $ 100,508 KC Fire Contract upcharge $ 492,000
Total General Fund Expenses $8,346,147 $8,212,923 $9,272,679 $ 9,243,143 $ 10,053,984 NET SURPLUS OR (DEFICIT) $245,223 ($166,644) ($402,822) ($172,642) ($470,346) Description

3.A.3
Attachment: v3 25-26 budget book (Adopting the Annual Operating and Capital Budgets for Fiscal Year 2025-2026.)

CITY OF ARVIN
2025-2026 Operating Budget

MAYOR AND COUNCIL

GENERAL FUND
FUND NO. : 10 Audited Budget Actual Budget
Proposed
Budget
DEPT NO.: 011-11 Account 2022-2023 2023-2024 2023-2024 2024-2025 2025-2026

REVENUE
Total Revenue $ - $ - $ - $ -

EXPENDITURES
Salaries - Full-time 5001 $ 25,039 $ 25,200 $ 25,069 $ 25,200 $ 25,200 Salaries - Part-time 5004 $ - $ -
Payroll Taxes 5009 $ 1,916 $ 1,928 $ 1,918 $ 1,928 $ 1,928 Workman Comp 5014 $ 2,066 $ 2,016 $ 1,576 $ 2,190 $ 2,268 CalPERS 5011 $ 812 $ 1,935 $ 508 $ 1,935 $ 1,935
Total Salary and Benefits $ 29,832 $ 31,079 $ 29,071 $ 31,253 $ 31,331 Office Supplies 5016 $ 769 $ 1,500 $ 490 $ 769 $ 769
Training 5021 $ - $ - $ - $ - $ -
Community Contributions 5046 $ - $ - $ - $ - $ -
Medical Insurance 5015 $ - $ - $ - $ - $ -
Legal Services 5018 $ - $ - $ - $ - $ -
Administrative Services 5032 $ - $ - $ - $ - $ -
Travel & Conference - City Council/Planning 5058 $ 9,133 $ 4,000 $ 3,062 $ 9,133 $ 7,000 Dues & Subscriptions 5062 $ - $ - $ - $ - $ -
Elections Expense - Mayor 5068 $ - $ - $ 491 $ - $ -
Amortization Expense 5073 $ - $ - $ 534 $ - $ -
Interest Expense 5092 $ - $ - $ 21 $ - $ -
IT Support Systems 5100 $ 3,852 $ - $ (230) $ 3,852 $ 4,000 Unemployment Ins Costs 5113 $ - $ - $ - $ - $ -
Total Operating Expenses $ 13,754 $ 5,500 $ 4,368 $ 13,754 $ 11,769 Total Expenditures $ 43,586 $ 36,579 $ 33,439 $ 45,007 $ 43,100 Total Surplus or (Deficit) $ (43,586) $ (36,579) $ (33,439) $ (45,007) $ (43,100)

3.A.3
Attachment: v3 25-26 budget book (Adopting the Annual Operating and Capital Budgets for Fiscal Year 2025-2026.)

CITY OF ARVIN
2025-2026 Operating Budget

ADMINISTRATION

GENERAL FUND
FUND NO. : 10 Audited Budget Actual Budget
Proposed
Budget
DEPT NO. : 001-10 Account 2022-2023 2023-2024 2023-2024 2024-2025 2025-2026

REVENUE
Administrative Services 4001 493,756 403,727 520,834 489,305 528,373 Business License Fee/ $50 4013 37,289 30,450 36,211 34,000 38,000 SB1186 City/ $0.70 4017 2,520 2,100 2,351 2,200 2,000
Peddler Licenses/ $10 per Day 4021 830 0 520 1,000 1,000 Business License Late Fee 4023 7,681 1,050 4,225 4,000 2,000 Electric Franchise Agreement 4030 142,573 144,900 140,837 142,000 175,000 Refuse Franchise-Mountainside 4038 277,411 238,500 262,695 290,000 303,000 Gas Franchise -Agreement 4039 38,769 30,450 47,588 48,000 48,000 Interest 4040 185,863 0 282,362 150,000 150,000
Subpoena Revenue 4041 0 0 550 0 0
Miscellaneous Grant Revenue 4049 22,676 0 907 0 0
Miscellaneous Revenue 4054 25,345 12,600 62,011 0 30,000 Motor Vehicle In-Lieu 4057 2,372,857 2,473,202 2,592,666 2,748,000 2,949,000 Property Tax - Secured 4064 356,372 273,000 361,600 303,000 390,000 Property Tax - Transfers 4068 24,906 42,000 15,420 30,000 25,000 Rent Income 4072 0 0 7,596 0
Lease Revenue 4074 7,273 12,600 7,273 11,000 7,273
Sales Tax 4078 1,145,975 1,102,500 1,142,118 1,160,000 1,215,000 Local 1% Sales Tax (dept 030 prior to FY 20) 4081 2,402,557 2,205,000 2,549,908 2,491,000 2,700,000 TV Cable Franchise Agreement 4098 49,105 49,350 38,118 38,000 31,000 Home OCC Fee 4101 680 0 940 1,000 0
Elections 4132 0 0 0 1,500 0
Bank Fees Paid from NSF 4149 25 0 25 0 0
Proceeds From Debt 4160 0 0 0 0 0
Commercial Cannabis-Delivery 4173 57,267 0 0 0 0
Total Revenue $ 7,651,729 $ 7,021,429 $ 8,069,159 $ 7,951,601 $ 8,594,646

EXPENDITURES
Salary - Full-time 5001 800,515 701,239 829,740 744,380 780,742 Salary - Overtime 5003 5,917 0 1,898 0 0
Salary - Part-time 5004 25,507 0 22,380 0 0
Payroll Taxes 5009 60,654 53,645 67,089 56,945 59,727
CalPERS 5011 62,102 79,428 86,508 74,533 79,378
Workman Comp 5014 63,843 56,099 54,035 64,687 70,267
Medical Insurance 5015 99,357 76,791 112,381 79,780 106,169 Total Salary and Benefits $ 1,117,895 $ 967,202 $ 1,174,031 $ 1,020,325 $ 1,096,281 Educational Reimbursement 5007 0 0 0 0 0
Maintenance 5008 8,167 15,000 12,687 9,530 9,530
Risk Management 5013 132,235 31,945 23,447 56,275 60,221 Office Supplies 5016 17,568 9,000 8,201 7,613 7,613
Legal Services Standard 5018 109,546 160,000 118,841 91,625 140,000 Conferences, Travel, and Training 5021 8,172 11,000 9,468 10,044 10,044 Licenses, Permits, & Fees 5022 0 3,500 0 0 0
Uniforms 5023 0 0 1,395 0 0
Postage 5026 2,483 4,300 2,089 1,628 1,628
Kern County Fire 5027 694,350 694,350 694,350 694,350 694,350 Professional Services 5034 116,295 88,000 157,940 173,352 90,200 Outside Admin/Regulatory Fees 5035 0 1,000 0 0 0
Communications 5036 975 1,500 979 981 981
Community Expense 5046 18,817 4,000 1,428 44 44
Bank Service Charges 5050 14,611 10,000 7,641 10,000 10,000 Interpreter Service 5051 4,000 4,000 3,020 2,747 11,000 Capital Expense 5052 0 0 13,068 0 0
Contract Services 5054 0 10,000 0 0 0
Contract Services - HR Support 5055 0 0 0 0 120,000
Telephone 5056 6,224 7,500 7,457 7,293 7,293
Utilities 5060 24,088 31,000 23,318 23,750 23,750
Dues & Subscriptions 5062 29,477 30,000 35,313 30,000 30,000 Elections 5068 4,251 3,000 0 3,000 33,000
Equipment Lease 5072 (28,828) 2,500 6,799 6,824 6,824
Amortization Expense 5073 0 0 57,674 0 58,000
Outside Services 5077 40,468 2,000 1,215 1,506 1,506
Fuel Expense 5080 2,939 3,000 128 170 170

3.A.3
Attachment: v3 25-26 budget book (Adopting the Annual Operating and Capital Budgets for Fiscal Year 2025-2026.)

CITY OF ARVIN
2025-2026 Operating Budget

ADMINISTRATION

GENERAL FUND
FUND NO. : 10 Audited Budget Actual Budget
Proposed
Budget
DEPT NO. : 001-10 Account 2022-2023 2023-2024 2023-2024 2024-2025 2025-2026 Printing and Publications 5082 9,587 12,000 13,574 12,000 12,000 Employee Costs 5091 161 0 0 0
Interest Expense 5092 1,611 1,000 4,568 0 0
Operating Transfers Out 5093 58,196 0 0 16,145 21,452
Shop Supplies 5094 0 0 0 0 0
IT Support 5100 155,166 148,000 156,858 180,394 180,394 Illegal Dumping 5106 40,800 0 0 0 0
Refuse Collection- 5107 23,577 20,000 39,914 28,671 28,671 Auto Allowance 5109 4,826 4,800 4,524 4,800 4,800
Principal 5116 34,013 0 0 0 0
PERS Catch up 5125 276,998 258,000 305,230 251,354 305,000 Miscellaneous Expense / TBD contingency 5198 27,000 0 0 0 0 Gain/Loss Sale 5199 63 0 0 0 0
Total Operating Expense $ 1,837,834 $ 1,570,395 $ 1,711,126 $ 1,624,096 $ 1,868,471 Total Expenditures $ 2,955,729 $ 2,537,597 $ 2,885,157 $ 2,644,421 $ 2,964,752 Total Surplus or (Deficits) 4,696,001 4,483,832 5,184,002 5,307,180 5,629,894

3.A.3
Attachment: v3 25-26 budget book (Adopting the Annual Operating and Capital Budgets for Fiscal Year 2025-2026.)

CITY OF ARVIN
2025-2026 Operating Budget

ANIMAL CONTROL
General Fund GENERAL FUND
FUND NO. : 10 Audited Budget Actual Budget
Proposed
Budget
DEPT NO.: 003-14 Account 2022-2023 2023-2024 2023-2024 2024-2025 2025-2026

REVENUE
Animal Licenses 4003 $ 4,463 $ 3,000 $ 3,169 $ 3,200 $ 3,200 Citations - Animal Control 4092 $ 550 $ - $ 2,100 $ 1,500 $ 1,500 Veterinarian Clinics 4103 $ - $ - $ 1,500 $ -
Animal Impound Fees 4122 $ 630 $ - $ 500 $ - $ -
Total Revenue $ 5,643 $ 3,000 $ 5,769 $ 6,200 $ 4,700

EXPENDITURES
Salary - Full-time 5001 $ 111,587 $ 117,430 $ 125,610 $ 128,730 $ 135,486 Salary - Overtime 5003 $ 6,025 $ - $ 4,725 $ - $ -
Salary - Parttime 5004 $ - $ - $ - $ - $ -
Payroll Tax 5009 $ 9,319 $ 8,983 $ 10,278 $ 9,848 $ 10,365 Workman Comp 5014 $ 9,676 $ 9,394 $ 8,093 $ 11,187 $ 12,194 Medical Insurance 5015 $ 14,669 $ 13,570 $ 13,884 $ 14,694 $ 15,562 CalPERS 5011 $ 8,625 $ 9,019 $ 9,054 $ 9,886 $ 10,785
Total Salary and Benefits $ 159,900 $ 158,396 $ 171,644 $ 174,345 $ 184,391 Maintenance - Other 5008 $ 329 $ - $ -
Vehicle Maintenance 5012 $ 1,377 $ - $ 2,009 $ 1,732 $ 3,000 Risk Management 5013 $ - $ 7,379 $ 6,687 $ 4,173 $ 5,097 Office Supplies 5016 $ 103 $ 200 $ 57 $ 24 $ 200
Training 5021 $ - $ - $ 2,638 $ 3,000
Uniforms 5023 $ 3,913 $ 1,600 $ 3,600 $ 3,200 $ 3,200
Administrative Services 5032 $ - $ - $ - $ - $ -
Professional Services 5034 $ 480 $ - $ 113 $ - $ -
Safety Equipment 5040 $ 2,776 $ - $ - $ - $ -
Contract Services-KC 5054 $ 133,000 $ 85,000 $ 107,000 $ 100,000 $ 100,000 Equipment - Lease Vehicle 5072 $ - $ - $ - $ - $ -
Special Equipment 5076 $ 828 $ 1,000 $ - $ - $ -
Fuel 5080 $ 4,877 $ 2,000 $ 18,595 $ 18,548 $ 18,548
Advertising/ Publications/ Prints 5082 $ - $ - $ - $ - $ - Interest Expense : Animal Control 5092 $ - $ - $ - $ - $ - Veterinarian Costs 5097 $ 1,366 $ 8,000 $ 2,182 $ 2,632 $ 2,632 Principal 5116 $ 22,064 $ 22,064 $ - $ 22,064 $ -
Total Operating Expense $ 171,114 $ 127,243 $ 142,881 $ 152,373 $ 135,677 Total Expenditures $ 331,014 $ 285,639 $ 314,525 $ 326,718 $ 320,068 Total Surplus or (Deficits) $ (325,371) $ (282,639) $ (308,756) $ (320,518) $ (315,368)

3.A.3
Attachment: v3 25-26 budget book (Adopting the Annual Operating and Capital Budgets for Fiscal Year 2025-2026.)

CITY OF ARVIN
2025-2026 Operating Budget

BUILDING AND GROUNDS
(Including Adobe)

GENERAL FUND
FUND NO. : 10 Audited Budget Actual Budget
Proposed
Budget
DEPT NO.: 005-19 Account 2022-2023 2023-2024 2023-2024 2024-2025 2025-2026

REVENUE
Rent 4072 $ 48,123 $ 42,000 $ 35,750 $ 36,000 $ 36,000
Lease Revenue - Adobe Center 4074 $ 18,410 $ 18,000
Total Revenue $ 48,123 $ 42,000 $ 54,160 $ 36,000 $ 54,000

EXPENDITURES
Salaries 5001 $ 47,756 $ 127,972 $ 60,596 $ 130,598 $ 140,991 Salaries - Overtime 5003 $ 1,802 $ - $ 5,062 $ - $ -
Salaries - Partime 5004 $ 450 $ - $ - $ - $ -
Payroll Taxes 5009 $ 3,685 $ 10,981 $ 5,035 $ 11,179 $ 10,786 Workman Comp 5014 $ 3,917 $ 10,238 $ 4,158 $ 11,349 $ 12,689 CalPERS 5011 $ 4,774 $ 12,210 $ 6,774 $ 11,956 $ 12,457 Medical Insurance 5015 $ 9,610 $ 23,963 $ 7,039 $ 22,084 $ 26,788 Total Salary and Benefits $ 71,993 $ 185,364 $ 88,664 $ 187,166 $ 203,712 Maintenance Building 5005 $ - $ - $ - $ 8 $ 13,000
Maintenance 5008 $ 12,622 $ 8,000 $ - $ 17,777 $ 17,777 Maintenance-Vehicle 5012 $ - $ - $ - $ - $ -
Risk Management 5013 $ - $ 4,748 $ 3,365 $ 11,000 $ 10,193 Uniforms 5023 $ - $ - $ - $ - $ -
Administrative Services 5032 $ - $ - $ - $ - $ -
Capital Expense 5052 $ - $ - $ - $ - $ -
Telephone 5056 $ 787 $ 900 $ 1,009 $ 1,139 $ 1,139
Utilities 5060 $ 26,638 $ 19,000 $ 24,337 $ 23,454 $ 23,454 Dues & Subscriptions 5062 $ 960 $ - $ - $ -
Outside Services 5077 $ 660 $ - $ 850 $ 913 $ 913
Shop Supplies 5094 $ - $ - $ - $ - $ -
Flood Insurance 5112 $ 9,001 $ 9,000 $ 10,133 $ - $ -
Total Operating Expenses $ 50,667 $ 41,648 $ 39,694 $ 54,291 $ 66,476 Total Expenditures $ 122,660 $ 227,012 $ 128,358 $ 241,457 $ 270,189 Total Surplus or (Deficits) $ (74,537) $ (185,012) $ (74,198) $ (205,457) $ (216,189)

3.A.3
Attachment: v3 25-26 budget book (Adopting the Annual Operating and Capital Budgets for Fiscal Year 2025-2026.)

CITY OF ARVIN
2025-2026 Operating Budget

COMMUNITY DEVELOPMENT

GENERAL FUND
FUND NO. : 10 Audited Budget Actual Budget
Proposed
Budget
DEPT NO.: 007-17 Account 2022-2023 2023-2024 2023-2024 2024-2025 2025-2026

REVENUE
Building Permits 4011 $ 265,459 $ 262,500 $ 182,891 $ 270,000 $ 290,000 Plan Check Fees 4022 $ 68,942 $ 63,000 $ 70,818 $ 75,000 $ 80,000 Code Enforcement 4029 $ 1,100 $ - $ 2,700 $ 5,000 $ 5,000 Engineering Fees 4031 $ - $ - $ 1,000 $ 1,000
Sewer Connection Inspection 4034 $ 1,270 $ - $ 175 $ 500 $ - Planning Fees 4037 $ 192,675 $ 73,500 $ 51,785 $ 90,000 $ 100,000 Permit Fees (Electrical, Mechanical, Plumbing) 4042 $ 2,520 $ 5,250 $ 26,311 $ 3,000 $ 3,000 Permit Issuance Fees 4043 $ 19,667 $ 15,750 $ 21,442 $ 32,000 $ 21,000 Grant Revenue 4046 $ - $ - $ - $ - $ -
Encroachment Permits 4047 $ 5,815 $ 5,250 $ 8,577 $ 5,000 $ 5,000 Misc/New Addrs/Dept Consv 4054 $ 2,645 $ - $ 74,914 $ - $ - Inspection Fees 4067 $ 1,873 $ 2,100 $ 2,508 $ 3,000 $ 2,000 Reimbursement Account 4119 $ - $ - $ - $ - $ -
Development Agreement 4124 $ 1,640 $ 3,150 $ 13,631 $ 8,000 $ 6,000 Commercial Cannabis - Manufacturing 4170 $ - $ 50,000 $ - $ 25,000 $ 50,000 Commercial Cannabis - Cultivation 4171 $ - $ 50,000 $ - $ 150,000 $ - Commercial Cannabis - Distribution 4172 $ - $ 50,000 $ - $ 25,000 $ 50,000 Commercial Cannabis - Delivery 4173 $ 234,580 $ 350,000 $ 143,471 $ 250,000 $ 200,000 Total Revenue $ 798,185 $ 930,500 $ 599,223 $ 942,500 $ 813,000

EXPENDITURES
Salaries - Full-time 5001 $ 286,528 $ 298,425 $ 326,817 $ 333,287 $ 173,562 Salaries - Part time 5002 $ - $ - $ - $ - $ -
Salaries - Overtime 5003 $ 134 $ - $ - $ - $ -
Educational Reimbursement 5007 $ - $ 3,000 $ - $ 3,000 $ - Payroll Taxes 5009 $ 21,821 $ 22,829 $ 28,739 $ 25,496 $ 13,277 Workman Comp 5014 $ 24,248 $ 23,874 $ 20,632 $ 28,963 $ 15,621 Medical Insurance 5015 $ 49,784 $ 36,104 $ 48,104 $ 44,830 $ 24,537 CalPERS 5011 $ 24,853 $ 26,985 $ 29,284 $ 30,213 $ 13,816 Total Salary and Benefits $ 407,368 $ 411,217 $ 453,576 $ 465,789 $ 240,812 Maintenance- Other 5008 $ 11,516 $ 3,000 $ 2,984 $ 2,973 $ 2,973 Vehicle Maintenance 5012 $ 1,180 $ - $ 349 $ 399 $ 399
Risk Management 5013 $ - $ 14,230 $ 8,943 $ 34,297 $ 10,193 Office Supplies 5016 $ 7,213 $ 3,000 $ 1,767 $ 1,916 $ 4,000 Legal Services 5018 $ 34,990 $ 20,000 $ 150,005 $ 35,000 $ 35,000 Training, Travel and Conferences 5021 $ 9,461 $ 4,000 $ 2,640 $ 863 $ 4,000 Postage 5026 $ 2,745 $ 2,000 $ 2,274 $ 2,276 $ 3,500
Professional Services 5034 $ 153,510 $ 30,000 $ 252,777 $ 100,000 $ 148,000 Outside Admin/Regulatory Fees 5035 $ - $ 1,000 $ - $ 1,000 $ 1,000 Communications 5036 $ 656 $ 1,000 $ - $ 660 $ 660
Community Expense 5046 $ - $ 2,500 $ 659 $ 2,500 $ 2,500 Interpreter Services 5051 $ 160 $ - $ - $ - $ -
Capital Expense 5052 $ - $ - $ (24,872) $ - $ -
Contract Services 5054 $ 378 $ 10,000 $ 1,890 $ 1,644 $ 1,644 Telephone 5056 $ 5,206 $ 5,000 $ 5,537 $ 6,147 $ 6,147
Utilities 5060 $ 3,201 $ 3,000 $ 2,427 $ 2,615 $ 2,615
Dues & Subscriptions 5062 $ 5,074 $ 3,000 $ 750 $ 933 $ 933 Engineering Services 5070 $ 9,655 $ 10,000 $ - $ 10,000 $ 72,000 Equipment Lease 5072 $ 9,435 $ 3,000 $ 6,827 $ 7,084 $ 7,084 Amortization Expense 5073 $ - $ - $ 51,120 $ -

3.A.3
Attachment: v3 25-26 budget book (Adopting the Annual Operating and Capital Budgets for Fiscal Year 2025-2026.)

CITY OF ARVIN
2025-2026 Operating Budget

COMMUNITY DEVELOPMENT

GENERAL FUND
FUND NO. : 10 Audited Budget Actual Budget
Proposed
Budget
DEPT NO.: 007-17 Account 2022-2023 2023-2024 2023-2024 2024-2025 2025-2026 Outside Services 5077 $ 2,455 $ 2,000 $ 914 $ 1,088 $ 1,088 Fuel Expense 5080 $ 1,086 $ - $ 2,014 $ 1,982 $ 500
Advertising-Printing-Publications 5082 $ 14,119 $ 5,000 $ 8,195 $ 10,926 $ 3,000 Employee Costs 5091 $ - $ - $ - $ 2,000 $ 500
Interest Expense 5092 $ - $ - $ 10,008 $ - $ -
Plan Checks 5095 $ 23,231 $ 5,000 $ 54,018 $ 39,474 $ 39,474 IT Systems Support 5100 $ 27,187 $ 78,000 $ 32,620 $ 33,473 $ 33,473 Principal 5112 $ 24,872 $ 24,872 $ 24,872 $ 33,162 $ -
Economic Assistance to Business/Citizens 5176 $ 49,992 $ - $ - $ - $ - Misc Exp - Arvin Clean Energy Fair 5199 $ 0 $ - $ 4,348 $ - $ - Total Operating Expense $ 397,321 $ 229,602 $ 603,066 $ 332,412 $ 380,683 Total Expenditures $ 804,689 $ 640,819 $ 1,056,642 $ 798,201 $ 621,495 Total Surplus or (Deficits) $ (6,503) $ 289,681 $ (457,419) $ 144,299 $ 191,505

3.A.3
Attachment: v3 25-26 budget book (Adopting the Annual Operating and Capital Budgets for Fiscal Year 2025-2026.)

CITY OF ARVIN
2025-2026 Operating Budget

SENIOR CENTER

GENERAL FUND
FUND NO. : 10 Audited Budget Actual Budget
Proposed
Budget
DEPT NO.: 009-19 Account 2022-2023 2023-2024 2023-2024 2024-2025 2025-2026

REVENUE
Cooling Center Reimbursements 4026 $ 2,252 $ - $ - $ 2,400 $ 2,400 KCEOC 4059 $ - $ - $ - $ - $ -
Grant Income 4087 $ - $ - $ - $ - $ -
Total Revenue $ 2,252 $ - $ - $ 2,400 $ 2,400

EXPENDITURES
Salaries 5001 $ 6,781 $ - $ 7,001 $ 6,781 $ -
Salaries - Overtime 5003 $ - $ - $ 64 $ - $ -
Salaries - Part Time 5004 $ - $ - $ - $ -
Payroll Taxes 5009 $ 511 $ - $ 531 $ 511 $ -
Workman Comp 5014 $ 558 $ - $ 446 $ 558 $ -
Medical Insurance 5015 $ 1,315 $ - $ 962 $ 1,315 $ -
CalPERS 5011 $ 688 $ - $ 707 $ 688 $ -
Total Salary and Benefits $ 9,853 $ - $ 9,711 $ 9,853 $ - Maintenance - Building 5005 $ 6,853 $ 3,000 $ - $ 3,500 Maintenance - Other 5008 $ 3,000 $ 2,733 $ 5,849 $ 3,500 Maintenance - Vehicle 5012 $ - $ - $ - $ - $ -
Risk Management 5013 $ - $ 28,454 $ 27,025 $ 13,533 $ 13,533 Maintenance - Graffiti Removal 5020 $ - $ - $ - $ - $ - Kern Cty. Fire Services 5027 $ - $ - $ - $ - $ -
Administrative Services 5032 $ - $ - $ - $ - $ -
Professional Services 5034 $ - $ - $ - $ - $ -
Community Expense 5046 $ - $ - $ - $ - $ -
Capital Expense 5052 $ - $ - $ - $ - $ -
Contract Services 5054 $ - $ - $ - $ - $ -
Telephone 5056 $ 787 $ 1,000 $ 1,009 $ 1,139 $ 1,139
Utilities 5060 $ 10,409 $ 13,000 $ 9,365 $ 13,800 $ 13,800 Dues and Subscriptions 5062 $ 145 $ - $ - $ - $ -
Outside Services 5077 $ - $ - $ - $ - $ -
Shop Supplies 5094 $ - $ - $ - $ - $ -
Operating Expense $ 18,194 $ 48,454 $ 40,132 $ 34,321 $ 35,472 Total Expenditures $ 28,047 $ 48,454 $ 49,843 $ 44,174 $ 35,472 Total Surplus or (Deficits) $ (25,795) $ (48,454) $ (49,843) $ (41,774) $ (33,072)

3.A.3
Attachment: v3 25-26 budget book (Adopting the Annual Operating and Capital Budgets for Fiscal Year 2025-2026.)

CITY OF ARVIN
2025-2026 Operating Budget
PARKS

GENERAL FUND
FUND NO. : 10 Audited Budget Actual Budget
Proposed
Budget
DEPT NO.: 012-19 Account 2022-2023 2023-2024 2023-2024 2024-2025 2025-2026

REVENUE
Misc Grant Revenue 4049 $ - $ - $ - $ - $ -
Rent Income 4072 $ 2,415 $ - $ 3,584 $ - $ -
Lease Revenue 4074 $ 11,891 $ 11,550 $ 11,895 $ 12,600 $ 11,891 Cell Tower Lease/Metro PCS 4131 $ (13) $ - $ - $ -
Total Revenue $ 14,294 $ 11,550 $ 15,479 $ 12,600 $ 11,891

EXPENDITURES
Salaries - Full Time 5001 $ 130,263 $ 181,294 $ 112,474 $ 185,014 $ 199,738 Salaries - Overtime 5003 $ 1,711 $ - $ 2,315 $ - $ -
Payroll Taxes 5009 $ 9,903 $ 15,430 $ 8,681 $ 15,836 $ 15,280 Workman Comp 5014 $ 10,731 $ 14,504 $ 7,224 $ 16,078 $ 17,976 Medical Insurance 5015 $ 25,575 $ 33,948 $ 18,729 $ 31,285 $ 37,950 CalPERS 5011 $ 12,361 $ 17,298 $ 11,151 $ 16,937 $ 17,648 Total Salary and Benefits $ 190,544 $ 262,474 $ 160,574 $ 265,150 $ 288,592 Maintenance 5008 $ - $ 10,000 $ - $ 33,281 $ 25,000
Maintenance - Vehicle 5012 $ - $ - $ - $ - $ -
Risk Management 5013 $ - $ 33,729 $ 21,105 $ 12,518 $ 12,518 Maintenance - Graffiti Removal 5020 $ - $ - $ - $ - $ - Licenses, Permits, & Fees 5022 $ - $ 1,000 $ - $ - $ -
Uniforms 5023 $ - $ - $ - $ - $ -
Professional Services 5034 $ - $ - $ - $ - $ -
Miscellaneous 5046 $ - $ - $ - $ - $ -
Capital Expense 5052 $ - $ - $ - $ - $ -
Telephone 5056 $ - $ - $ - $ - $ -
Utilities 5060 $ 140,002 $ 107,560 $ 127,668 $ 123,425 $ 130,000 Engineering Services 5070 $ - $ - $ - $ - $ -
Outside Services 5077 $ - $ - $ - $ - $ -
Advertising-Publications-Print 5080 $ - $ 195 $ - $ -
Shop Supplies 5094 $ - $ - $ - $ - $ -
Total Operating Expense $ 140,002 $ 152,289 $ 148,968 $ 169,224 $ 167,518 Total Expenditures $ 330,547 $ 414,763 $ 309,542 $ 434,374 $ 456,110 Total Surplus or (Deficits) $ (316,253) $ (403,213) $ (294,063) $ (421,774) $ (444,219)

3.A.3
Attachment: v3 25-26 budget book (Adopting the Annual Operating and Capital Budgets for Fiscal Year 2025-2026.)

CITY OF ARVIN
2025-2026 Operating Budget
POLICE

GENERAL FUND
FUND NO. : 10 Audited Budget Actual Budget
Proposed
Budget
DEPT NO.: 014-14 Account 2022-2023 2023-2024 2023-2024 2024-2025 2025-2026

REVENUE
Alarm Permit Fees 4036 $ - $ - $ - $ 1,000 $ -
Miscellaneous -SIT Program 4054 $ 115 $ 2,100 $ 1,226 $ 1,200 $ 30,000 General Police Services 4062 $ 26,122 $ 10,500 $ 11,609 $ 13,000 $ 30,000 Public Safety Impact Fee/ 4063 $ 11,173 $ - $ 240 $ 1,200 $ 2,000 Live Scan Fees 4073 $ 8,500 $ 5,250 $ 9,030 $ 8,800 $ 9,000 Restitution Payments 4084 $ 700 $ 1,050 $ 600 $ 1,000 $ 1,000 Revenue- Traffic Court/ From the County 4094 $ 16,922 $ 18,900 $ 15,154 $ 88,000 $ 26,000 Citations - Ordinance 4104 $ 7,613 $ - $ 5,634 $ 5,000 $ 5,000 Other Financing Sources 4162 $ - $ - $ 82,574 $ - $ -
Operating Transfer In 4199 $ - $ - $ - $ - $ -
Total Revenue $ 71,144 $ 37,800 $ 126,067 $ 119,200 $ 103,000

EXPENDITURES
Salaries - Full-time Sworn 5001 $ 1,200,061 $ 1,600,899 $ 1,466,280 $ 1,818,128 $ 1,907,087 In-Lieu Leave Payments 5001 $ - $ 80,000 $ - $ 40,000 $ 40,000 Salaries - Over-time Sworn 5003 $ 416,135 $ 260,000 $ 378,677 $ 260,000 $ 350,000 Salary - Part Time 5004 $ 44,787 $ - $ 100,702 $ - $ -
Payroll Taxes 5009 $ 137,673 $ 129,771 $ 155,847 $ 147,471 $ 145,892 CalPERS 5011 $ 141,184 $ 219,420 $ 195,870 $ 251,064 $ 229,722 Workman Comp 5014 $ 109,150 $ 128,072 $ 73,214 $ 157,995 $ 171,638 Medical Insurance 5015 $ 135,015 $ 194,288 $ 156,562 $ 200,345 $ 254,599 Non-sworn (SEIU) Dept 13 5001 $ 370,813 $ 484,856 $ 399,510 $ 516,044 $ 531,746 Overtime Dept 13 5003 $ 51,359 $ 40,000 $ 72,206 $ 40,000 $ 40,000 Payroll Taxes Dept 13 5009 $ 32,575 $ 37,091 $ 36,708 $ 39,477 $ 40,679 CalPERS (SEIU) dept 13 5011 $ 29,731 $ 45,683 $ 35,904 $ 48,594 $ 51,255 Workman Comp Dept 13 5014 $ 33,421 $ 38,788 $ 29,823 $ 44,844 $ 47,857 Medical Insurance Dept 13 5015 $ 64,961 $ 70,095 $ 68,336 $ 76,830 $ 76,082 Uniforms Dept 13 5023 $ 6,600 $ - $ 4,525 $ 6,000 $ 6,000 Total Salary and Benefits $ 2,773,464 $ 3,328,963 $ 3,174,164 $ 3,646,792 $ 3,892,557 Maintenance - Jail 5006 $ - $ 1,500 $ - $ - $ 1,000
Educational Reimbursement 5007 $ - $ 7,000 $ - $ 7,000 $ 7,000 Maintenance 5008 $ 17,845 $ 10,000 $ 29,315 $ 26,426 $ 13,000 Vehicle Maintenance 5012 $ 93,001 $ 11,000 $ 95,834 $ 35,000 $ 48,000 Risk Management 5013 $ - $ 111,493 $ 90,566 $ 138,692 $ 161,183 Office Supplies 5016 $ 23,529 $ 9,000 $ 23,131 $ 17,637 $ 17,637 Legal Services 5018 $ 39,156 $ 24,000 $ 75,272 $ 55,936 $ 50,000 Settlement Expense 5019 $ 31,500 $ - $ - $ - $ -
Training, Conferences, Travel 5021 $ 30,547 $ 20,000 $ 32,524 $ 20,594 $ 20,594 Licenses, Permits and Fees 5022 $ 1,095 $ 1,000 $ 585 $ - $ - Uniforms 5023 $ 23,977 $ 26,000 $ 32,747 $ 26,000 $ 26,000 Postage 5026 $ 1,875 $ 2,000 $ 2,095 $ 2,152 $ 2,152
Prisoner Meals 5030 $ 12 $ 500 $ 16 $ 21 $ 100
Professional. Services 5034 $ 114,568 $ 30,000 $ 82,487 $ 60,000 $ 60,000 Communications 5036 $ 24,430 $ 2,000 $ 27,564 $ 27,887 $ 27,887 Safety Equipment 5040 $ 35,507 $ 10,000 $ 46,440 $ 40,162 $ 20,000 Community Expense 5046 $ 7,666 $ 2,000 $ 4,947 $ 6,596 $ 6,596 Capital Expense 5052 $ - $ - $ 66,838 $ - $ -
CJIS - CLETS 5053 $ 840 $ 1,000 $ 840 $ 1,000 $ 1,000
Contract Services 5054 $ 2,593 $ 30,000 $ 65,454 $ 27,862 $ 27,862 Telephone 5056 $ 7,896 $ 10,100 $ 9,081 $ 10,255 $ 10,255

3.A.3
Attachment: v3 25-26 budget book (Adopting the Annual Operating and Capital Budgets for Fiscal Year 2025-2026.)

CITY OF ARVIN
2025-2026 Operating Budget
POLICE

GENERAL FUND
FUND NO. : 10 Audited Budget Actual Budget
Proposed
Budget
DEPT NO.: 014-14 Account 2022-2023 2023-2024 2023-2024 2024-2025 2025-2026 Utilities Expense 5060 $ 41,281 $ 40,000 $ 41,937 $ 42,848 $ 42,848 Dues & Subscriptions 5062 $ 2,848 $ 2,000 $ 7,092 $ 7,843 $ 7,843 Equipment Lease 5072 $ 4,850 $ 11,000 $ 2,902 $ 3,052 $ 3,052 Amortization Expense 5073 $ - $ - $ 18,584 $ - $ -
Special Equipment 5076 $ 13,224 $ 3,000 $ 46,063 $ 16,197 $ 16,197 Fuel 5080 $ 72,553 $ 53,000 $ 95,712 $ 94,905 $ 71,441
Printing and Publications 5082 $ - $ 2,000 $ - $ 2,000 $ 2,000 Grant Expenditures 5083 $ - $ - $ - $ - $ -
Employee Costs 5091 $ 79 $ 5,000 $ - $ 3,000 $ 3,000
Interest 5092 $ - $ 2,540 $ 320 $ 2,540 $ 320
Operating Transfer Out 5093 $ - $ - $ 110,698 $ - $ 55,907 Lab Supplies 5096 $ 1,696 $ 1,000 $ 90 $ 1,000 $ 1,000
IT Support 5100 $ 202,819 $ 153,000 $ 132,478 $ 135,394 $ 100,394 Capital Expense 5101 $ - $ - $ - $ - $ -
Principal (new car lease) 5116 $ 56,004 $ 53,464 $ 56,004 $ 53,464 $ 53,464 Misc Expense 5198 $ (230) $ - $ 578 $ - $ -
Gain/Loss Sale 5199 $ (27) $ - $ (57) $ - $ -
Total Operating Expenses $ 851,134 $ 634,597 $ 1,198,137 $ 865,463 $ 857,732 Total Expenditures $ 3,624,598 $ 3,963,560 $ 4,372,301 $ 4,512,255 $ 4,750,289 Total Surplus or (Deficits) $ (3,553,453) $ (3,925,760) $ (4,246,234) $ (4,393,055) $ (4,647,289)

3.A.3
Attachment: v3 25-26 budget book (Adopting the Annual Operating and Capital Budgets for Fiscal Year 2025-2026.)

CITY OF ARVIN
2025-2026 Operating Budget

PUBLIC WORKS

GENERAL FUND
FUND NO. : 10 Audited Budget Actual Budget
Proposed
Budget
DEPT NO.: 019-19 Account 2022-2023 2023-2024 2023-2024 2024-2025 2025-2026

REVENUE
Grant Revenue 4049 $ - $ - $ - $ - $ -
Encroachment Permits 4029 $ - $ - $ - $ - $ -
Miscellaneous Revenue 4054 $ - $ - $ - $ - $ -
Rebates 4070 $ - $ - $ - $ - $ -
Reimbursement Acct. 4119 $ - $ - $ - $ - $ -
Total Revenue $ - $ - $ - $ - $ -

EXPENDITURES
Salaries - Full-time 5001 $ - $ - $ - $ - $ -
Salaries - Overtime 5003 $ - $ - $ - $ - $ -
Payroll Taxes 5009 $ - $ - $ - $ - $ -
Medical Insurance 5015 $ - $ - $ - $ - $ -
CalPERS 5011 $ - $ - $ - $ - $ -
Total Salary and Benefits $ - $ - $ - $ - $ -
Maintenance Other 5008 $ 21,646 $ 20,000 $ 57,128 $ 50,037 $ 30,000 Maintenance-Signal Light 5010 $ - $ - $ - $ - $ -
Vehicle Maintenance 5012 $ 22,351 $ 16,000 $ 24,190 $ - $ 12,000 Risk Management 5013 $ - $ - $ - $ 19,019 $ 19,019
Workman Comp 5014 $ - $ - $ - $ - $ -
Office Supplies 5016 $ 276 $ 1,000 $ 403 $ 336 $ 500
Legal Expense 5018 $ 165 $ - $ - $ - $ -
Maintenance - Graffiti Removal 5020 $ - $ - $ - $ - $ - Training, Travel and Conference 5021 $ 4,250 $ 2,000 $ 7,244 $ 8,196 $ 4,400 Licenses, Permits, Fees 5022 $ 1,829 $ - $ 568 $ 271 $ 1,000 Uniforms 5023 $ - $ - $ 27 $ 36 $ -
Stripping/Paving 5031 $ - $ - $ - $ - $ -
Professional Services 5034 $ 1,519 $ - $ 12,575 $ 97,510 $ 10,000 Communications 5036 $ 1,913 $ 2,000 $ 5,228 $ 4,983 $ 3,000 Safety Equipment 5040 $ 2,732 $ 1,000 $ 325 $ 433 $ 2,500 Streets-Signs & Barriers 5043 $ - $ - $ - $ - $ -
Capital Expense 5052 $ 7,087 $ - $ - $ - $ -
Telephone 5056 $ 3,011 $ 3,500 $ 2,881 $ 3,052 $ 3,052
Utilities 5060 $ 6,103 $ 5,000 $ 5,750 $ 5,987 $ 5,987
Engineering Svc 5070 $ - $ - $ - $ - $ -
Outside Services 5077 $ 26,005 $ 3,000 $ 1,930 $ 2,050 $ 2,050 Advertising Publications 5082 $ - $ - $ 428 $ 571 $ 1,000 Operating Transfer out 5093 $ - $ - $ - $ - $ -
Shop Supplies 5094 $ 6,392 $ 5,000 $ 3,679 $ 3,367 $ 5,000 IT Systems Support 5100 $ - $ - $ 516 $ 688 $ 1,000
Total Operating Expenses $ 105,277 $ 58,500 $ 122,872 $ 196,536 $ 100,508 Total Expenditures $ 105,277 $ 58,500 $ 122,872 $ 196,536 $ 100,508 Total Surplus or (Deficits) $ (105,277) $ (58,500) $ (122,872) $ (196,536) $ (100,508)

3.A.3
Attachment: v3 25-26 budget book (Adopting the Annual Operating and Capital Budgets for Fiscal Year 2025-2026.)

CITY OF ARVIN
2025-2026 Operating Budget
FUND - 20

CAPITAL PROJECTS
FUND NO.: 20 - CAPITAL PROJECTS Budget Revenue Budget Expense DEPT NO.: Various 2025-2026 2025-2026
Grants constructed over multiple years - budget is entire project REVENUE EXPENSE

PROJECT NAME
SB-1 4th Street Construction Buildout $ 180,000 $ 180,000 Developer Contribution for year 2011 - 4th str $ 170,000 $ 170,000 Congressional Allocation-4th Street Buildout $ 1,250,000 $ 1,250,000 *** 4th Street Sidewalks - AHSC grant $ 900,000 $ 900,000 *Mutli-2 Electric Bus and Solar Microgrid $ 2,200,000 $ 2,200,000 AB 617 - Streets and Sidewalks $ 5,882,630 $ 5,882,630
CDGB - Haven Drive Street Repairs $ 1,525,000 $ 1,525,000 CDBG - Haven Storm Drain Replace $ 1,675,000 $ 1,675,000 TIRCP/ZETCP Transit Operations and Equip $ 2,552,681 $ 2,552,681 *** AHSC - Infrastructure - transit $ 2,100,000 $ 2,100,000 *** CDBG - Meyer Street Rehabilitation $ 3,500,000 $ 3,500,000 Totals $ 21,935,311 $ 21,935,311
* - Project started construction during FY 25 with multiple funding sources Multiple grants fund this project: LCTOP '21 $22,775 LCTOP '22 $85,596 SB1 State of Good Repair'21 $32,689SB1 State of Good Repair '22 $157,711 FTA 5339 - $2,922,550, LCFC + others - $431,866
***-Grant will be applied for during FY 26

3.A.3
Attachment: v3 25-26 budget book (Adopting the Annual Operating and Capital Budgets for Fiscal Year 2025-2026.)

CITY OF ARVIN
2025-2026 Operating Budget
FUND - 30

SPECIAL REVENUE FUNDS
FUND NO. : 30 Audited Budget Actual Budget
Proposed
Budget
DEPT NO.: Various Project 2022-2023 2023-2024 2023-2024 2024-2025 2025-2026

REVENUE
GAS TAX - STREETS - HIGHWAY USER TAX 200-19 $ 526,374 $ 534,389 $ 531,643 $ 535,825 $ 566,587 STATE C.O.P.S GRANT-AB 3229 230-14 $ 223,468 $ 180,000 $ 296,857 $ 229,205 $ 258,907 ASSET FORFEITURE 231-14 $ - $ 10,000 $ - $ 10,000 $ 10,000 L.L.M.D. #1 (Kern County Fund - 20004) Revenue 240-19 $ 111,511 $ 117,162 $ 113,686 $ 123,020 $ 131,000 L.L.M.D. #2 (Kern County Fund 20008) Revenue 242-19 $ 44,441 $ 27,316 $ 45,582 $ 28,682 $ 46,949 VEHICLE AUTO THEFT: Arvin PD 249-14 $ 50,000 $ 25,000 $ - $ 25,000 $ 25,000 TRAFFIC IMPACT FEES - Spec Revenue 291-14 $ 156,360 $ 100,000 $ 447,301 $ - $ 188,000 PARK IMPACT FEES PROP 1B- Spec Revenue 293-19 $ 16,137 $ 15,000 $ 2,400 $ 15,000 $ 18,000 CAL URBAN FORESTRY/4th Street Pocket Park/Bike 303-19 $ - $ 809,546 $ - $ - $ 791,000 STATE OF GOOD REPAIR 311-00 $ - $ 28,500 $ 45,486 $ 29,300 $ 28,500 NATIONAL OPIOID SETTLEMENT 327-00 $ 10,555 $ 8,000 $ 6,830 $ 8,000 $ 10,000 ENTERPRISE VEHICLES - Arvin PD 330-14 $ 164,525 $ - $ 125,000 $ 144,000 $ 142,368 PHLA/ADU creation 20-PLHA-16049 334-00 $ - $ 138,593 $ - $ - $ 788,000 Navigation Center - 2025 CDBG 336.01 $ - $ - $ - $ - $ 300,000 CDBG Housing Rehab Assistance 22-CDBG-HA-10029 337-00 $ - $ - $ 4,314 $ - $ 490,000 KERN COUNTY Fentanyl Overdose Prevention Taskf 338-14 $ - $ - $ - $ - $ 670,000 Total Revenue $ 1,303,372 $ 1,993,506 $ 1,619,099 $ 1,148,032 $ 4,464,311

EXPENDITURES
GAS TAX - STREETS - Expense 200-19 $ 526,374 $ 534,389 $ 531,643 $ 535,825 $ 566,587 STATE C.O.P.S GRANT-AB 3229 - Expense 230-14 $ 223,468 $ 215,174 $ 295,807 $ 250,737 $ 258,907 ASSET FORFEITURE 231-14 $ - $ 10,000 $ 10,775 $ 10,000 $ 10,000 L.L.M.D. #1 (Kern County Fund - 20004) Expenses 240-19 $ 124,441 $ 117,162 $ 126,354 $ 123,020 $ 131,000 L.L.M.D. #2 (Kern County Fund 20008) Expenses 242-19 $ 25,340 $ 27,316 $ 23,214 $ 28,682 $ 29,025 VEHICLE AUTO THEFT: Arvin PD - Expenses 249-14 $ - $ 25,000 $ 125,000 $ 25,000 $ 25,000 TRAFFIC IMPACT FEES - Expenses 291-14 $ 311,333 $ 100,000 $ 308,277 $ - $ 188,000 PARK IMPACT FEES PROP 1B - Expenses 293-19 $ 52,501 $ 15,000 $ 51,986 $ 52,501 $ 42,996 CAL URBAN FORESTRY/4th Street Pocket Park/Bike 303-19 $ - $ 809,546 $ - $ - $ 791,000 STATE OF GOOD REPAIR 311-00 $ - $ 28,500 $ - $ 29,300 $ 28,500 NATIONAL OPIOID SETTLEMENT 327-00 $ - $ 8,000 $ 10,817 $ 8,000 $ 10,000 Enterprise Vehicles Arvin PD 330-14 $ 214,853 $ - $ 319,137 $ 144,000 $ 142,368 PHLA/ADU creation 20-PLHA-16049 334-17 $ - $ 138,593 $ - $ - $ 788,000 Navigation Center - 2025 CDBG 336-01 $ - $ - $ - $ - $ 300,000 CDBG Housing Rehab Assistance 22-CDBG-HA-10029 337-00 $ - $ - $ 5,386 $ - $ 490,000 KERN COUNTY Fentanyl Overdose Prevention Taskf 338-14 $ - $ - $ - $ - $ 670,000 Total Expenditures $ 1,478,310 $ 2,028,680 $ 1,808,396 $ 1,207,065 $ 4,471,383 Total Surplus or (Deficits) $ (174,938) $ (35,174) $ (189,297) $ (59,033) $ (7,072)

3.A.3
Attachment: v3 25-26 budget book (Adopting the Annual Operating and Capital Budgets for Fiscal Year 2025-2026.)

CITY OF ARVIN
2025-2026 Operating Budget

GAS TAX - STREETS

SPECIAL REVENUE FUND
FUND NO.: 30 Audited Budget Actual Budget
Proposed
Budget
DEPT NO.: 200-19 Account 2022-2023 2023-2024 2023-2024 2024-2025 2025-2026

REVENUE
Highway Users Tax 2105 4006 $ 121,529 $ 123,900 $ 119,806 $ 122,600 $ 122,600 Highway Users Tax 2106 4008 $ 55,865 $ 58,921 $ 54,269 $ 58,500 $ 58,500 Highway Users Tax 2103 4009 $ 170,821 $ 182,956 $ 179,649 $ 171,821 $ 185,131 Highway Users Tax 2107 4010 $ 165,739 $ 148,612 $ 162,168 $ 164,904 $ 164,904 Highway Users Tax 2107.5 4012 $ 4,000 $ 5,000 $ 4,000 $ 5,000 $ 5,000 Cal-Trans Maintenance 4015 $ 8,421 $ 15,000 $ 11,749 $ 13,000 $ 9,000 Transfer In - General Fund 4119 $ - $ - $ - $ - $ 21,452 Total Revenue $ 526,374 $ 534,389 $ 531,641 $ 535,825 $ 566,587

EXPENDITURES
Salaries - Full-time 5001 $ 222,877 $ 202,622 $ 221,901 $ 190,160 $ 223,237 Salaries - Overtime 5003 $ 8,765 $ - $ 7,168 $ 8,000 $ - Payroll Taxes 5009 $ 19,624 $ 17,245 $ 21,612 $ - $ 17,078 Workman Comp 5014 $ 17,497 $ 16,210 $ 13,227 $ 16,525 $ 20,091 Medical Insurance 5015 $ 44,918 $ 37,941 $ 49,917 $ 31,433 $ 42,415 CalPERS 5011 $ 19,463 $ 19,333 $ 21,836 $ 17,653 $ 19,724 Total Salary and Benefits $ 333,144 $ 293,351 $ 335,661 $ 263,771 $ 322,544 Maintenance 5008 $ 9,330 $ 8,000 $ 8,578 $ 9,500 $ 8,000 Signal Maintenance 5010 $ 12,260 $ 5,500 $ 9,191 $ 11,500 $ 5,500 Vehicle Maintenance. 5012 $ 11,730 $ 23,264 $ 1,404 $ 29,000 $ 23,264 Risk Management 5013 $ 3,671 $ 19,489 $ 12,953 $ 4,000 $ 10,193 Office Supplies 5016 $ - $ - $ - $ - $ -
Legal Expense - General 5018 $ - $ - $ - $ - $ -
Maintenance - Graffiti 5020 $ - $ - $ - $ -
Training 5021 $ - $ - $ - $ - $ -
Uniforms 5023 $ 6,753 $ 12,000 $ 9,491 $ 11,000 $ 12,000 Street Striping 5031 $ 16,516 $ 11,000 $ 12,748 $ 13,000 $ 11,000 Administrative Services 5032 $ 35,296 $ 46,285 $ 40,665 $ 56,096 $ 58,586 Professional Services 5034 $ - $ - $ - $ - $ -
Communications 5036 $ 5,598 $ 3,500 $ 2,212 $ 7,000 $ 3,500 Street Sweeper (see also vehicle maint 5012) 5039 $ 701 $ 8,000 $ 5,844 $ 5,000 $ 8,000 Street Signs 5043 $ 12,865 $ 1,000 $ 4,329 $ 4,000 $ 1,000 Utilities 5060 $ 61,662 $ 64,000 $ 67,506 $ 66,000 $ 64,000 Dues and Subscriptions 5062 $ - $ 1,000 $ - $ 500 $ 1,000 Outside Services 5077 $ 418 $ - $ 1,000 $ 500 $ -
Fuel 5080 $ 16,240 $ 36,000 $ 18,724 $ 37,030 $ 36,000
Employee Costs 5091 $ 189 $ - $ 672 $ 500 $ -
Shop Supplies 5094 $ - $ 2,000 $ 664 $ 1,000 $ 2,000
Total Expenses $ 193,231 $ 241,038 $ 195,981 $ 255,626 $ 244,043 Total Transfers Out $ - $ - $ - $ -
Total Operating Expenses $ 193,231 $ 241,038 $ 195,981 $ 255,626 $ 244,043 Total Expenditures $ 526,374 $ 534,389 $ 531,642 $ 519,397 $ 566,587 Total Surplus or (Deficits) $ - $ - $ - $ 16,428 $ (0)

3.A.3
Attachment: v3 25-26 budget book (Adopting the Annual Operating and Capital Budgets for Fiscal Year 2025-2026.)

CITY OF ARVIN
2025-2026 Operating Budget
STATE C.O.P.S GRANT-AB 3229

SPECIAL REVENUE FUND
FUND NO. : 30 Audited Budget Actual Budget
Proposed
Budget
DEPT NO.: 230-14 Account 2022-2023 2023-2024 2023-2024 2024-2025 2025-2026

REVENUE
Interest Income 4040 $ - $ - $ - $ -
Grant Income 4087 $ 165,271 $ 180,000 $ 186,159 $ 229,205 $ 203,000 Operating Transfer In-Gen Fund 4099 $ 58,196 $ - $ 110,698 $ - $ 55,907 Total Revenue $ 223,468 $ 180,000 $ 296,857 $ 229,205 $ 258,907

EXPENDITURES
Salaries - Full Time 5001 $ 142,291 $ 136,182 $ 145,238 $ 166,588 $ 165,978 Salaries - Overtime 5003 $ - $ - $ 59,329 $ - $ -
Payroll Taxes 5009 $ 10,885 $ 10,418 $ 15,574 $ 12,744 $ 12,697 CalPERS 5011 $ 14,941 $ 16,138 $ 16,336 $ 19,741 $ 18,639 Workman Comp 5014 $ 22,766 $ 10,895 $ 11,792 $ 14,476 $ 14,938 Medical Insurance 5015 $ 11,867 $ 15,145 $ 12,852 $ 15,656 $ 11,378 Total Salary and Benefits $ 202,750 $ 188,778 $ 261,121 $ 229,205 $ 223,630 Risk Management 5013 $ - $ 6,230 $ 4,946 $ - $ 10,193
Training 5021 $ - $ - $ - $ - $ -
Uniforms 5023 $ - $ 2,400 $ 1,300 $ - $ -
Administrative Services 5032 $ 20,717 $ 17,766 $ 28,440 $ 21,532 $ 25,083 Capital Expense 5052 $ - $ - $ - $ - $ -
Equipment Expense 5076 $ - $ - $ - $ - $ -
Principal Payment-Vehicles 5116 $ - $ - $ - $ - $ -
Interest 5117 $ - $ - $ - $ - $ -
Total Operating Expenses $ 20,717 $ 26,396 $ 34,686 $ 21,532 $ 35,276 Total Expenditures $ 223,468 $ 215,174 $ 295,807 $ 250,737 $ 258,907 Total Surplus or (Deficits) $ - $ (35,174) $ 1,050 $ (21,532) $ 0

3.A.3
Attachment: v3 25-26 budget book (Adopting the Annual Operating and Capital Budgets for Fiscal Year 2025-2026.)

CITY OF ARVIN
2025-2026 Operating Budget
SEWER SANITATION - Veolia
ENTERPRISE FUND - (Kern County Fund #40310)
FUND NO.: 40 Audited Budget Actual Budget
Proposed
Budget
DEPT NO.: 420-19 Account 2022-2023 2023-2024 2023-2024 2024-2025 2025-2026

REVENUE
Lease Revenue - Sanitation 4074 - - 95,275 - -
Grant Funding - State 4087 - - - - 4,992,209
Sewer Fees, Direct Billing 4110 391,831 392,000 381,631 446,998 500,638 Sewer Fees Via Kern County 4111 2,630,057 2,660,000 2,625,180 3,033,198 3,397,182 Use of Reserves for Capital Projects 0380 - - - 910,067 - Total Revenue 3,021,888 3,052,000 3,102,086 4,390,263 8,890,029

EXPENDITURES
Salaries 5001 23,825 29,115 19,848 44,146 45,533
Payroll Taxes 5009 1,226 2,227 1,202 2,803 3,483
Workman Comp 5014 1,950 2,329 1,254 2,616 4,098
Medical Insurance 5015 - 4,448 - 4,859 7,395
CalPERS 5011 2,907 5,485 3,389 5,671 8,578
Total Salary and Benefits 29,908 43,604 25,693 60,095 69,087 Maintenance - Other 5008 692 - 210,679 - -
Risk Management 5013 67,320 182,837 154,771 183,965 201,283 Legal Services 5018 36,844 40,000 43,914 40,000 40,000
Postage 5026 - - - - -
Administrative Services 5032 259,054 152,503 175,630 184,829 190,450 Professional Services /Sludge Hauling to Landfill 5034 354,587 455,000 557,132 460,000 - Community Expense 5046 - - - - -
Bank Charges 5050 - - - - -
Capital Expense 5052 - 576,000 - 1,500,000 575,000
Capital Expense - Pond 3 Rehab 5052 - - - - 4,992,209
Telephone 5056 - - - - -
Utilities 5060 15,658 15,000 18,462 16,225 19,500
Engineering 5070 - - - - -
Depreciation Expense 5071 277,694 305,649 361,820 - 361,820 Advertising-Publications-Print 5082 196 - - - -
Auto Allowance 5109 - - - - -
Veolia Operating Expenses 5110 1,756,119 1,769,250 1,800,760 1,831,174 1,663,434 Principal, Veolia Note 5114 - - - - -
Interest, Veolia Note 5115 122,330 115,310 114,051 113,975 112,855 Interest - State ECO Loan Note 5115 - - - - 30,000
Principal 5116 -
Impairment Loss 5198 1,028,665 - - - -
Total Operating Expense 3,919,159 3,611,549 3,437,219 4,330,168 8,186,551 Total Expenditures 3,949,067 3,655,153 3,462,912 4,390,263 8,255,638 Total Surplus* or (Deficits) (927,179) (603,153) (360,826) - 634,390

3.A.3
Attachment: v3 25-26 budget book (Adopting the Annual Operating and Capital Budgets for Fiscal Year 2025-2026.)

CITY OF ARVIN
2025-2026 Operating Budget

TRANSIT

ENTERPRISE FUND
FUND NO.: 40 Actual Budget Actual
Proposed
Budget
Proposed
Budget
DEPT NO.: 400-23 Account 2022-2023 2023-2024 2023-2024 2024-2025 2025-2026

REVENUE
TDA 5311 Operating Grant 4004 76,034 79,500 151,979 $ 118,415 $ 118,415 Fare Box Recovery 4032 $ 42,028 $ 66,000 $ 53,587 $ 67,000 $ 30,000 Free Ride Program - TIRCP/ZETCP $ 40,000
T.D.A.* 4052 $ 825,266 $ 737,573 $ - $ 861,010 $ 1,012,630 TIRCP/ZETCP Operating 4087 $ - $ - $ - $ - $ 135,402
Miscellaneous 4054 $ 18,177 $ - $ 7,940 $ - $ -
Total Revenue $ 961,505 $ 883,073 $ 213,506 $ 1,046,425 $ 1,336,447

EXPENDITURES
Salary - Full-time 5001 $ 362,400 $ 355,527 $ 376,226 $ 377,760 $ 548,575 Salary - Overtime 5003 $ 8,156 $ - $ 11,668 $ - $ -
Salary - Part-time 5004 $ - $ - $ - $ - $ -
Payroll Taxes 5009 $ 35,684 $ 27,198 $ 40,997 $ 28,899 $ 41,966 CalPERS 5011 $ 25,393 $ 31,848 $ 27,610 $ 33,571 $ 46,089 Workman Comp 5014 $ 30,473 $ 28,442 $ 24,003 $ 32,828 $ 49,372 Medical Insurance 5015 $ 98,543 $ 103,456 $ 136,197 $ 162,065 $ 199,664 Total Salary and Benefits $ 560,649 $ 546,471 $ 616,701 $ 635,123 $ 885,666 Maintenance - Other 5008 $ 20,283 $ 12,000 $ 18,970 $ 16,000 $ 20,000 Vehicle Maintenance.. 5012 $ 75,371 $ 48,000 $ 116,133 $ 76,000 $ 35,000 Risk Management 5013 $ 21,227 $ 47,239 $ 39,673 $ 66,933 $ 73,042 Office Supplies 5016 $ 1,885 $ 2,500 $ 2,750 $ 2,000 $ 3,000 Legal Fees 5018 $ 287 $ 3,000 $ 2,664 $ 3,000 $ 5,000
Training 5021 $ 998 $ 2,000 $ 518 $ 2,000 $ 3,000
License, Permits, & Fees 5022 $ - $ - $ - $ - $ -
Uniforms 5023 $ 4,429 $ 6,000 $ 6,263 $ 6,300 $ 7,900
Postage 5026 $ 1,381 $ - $ 1,545 $ - $ 1,450
Administrative Services 5032 $ 90,330 $ 72,913 $ 101,817 $ 88,369 $ 114,509 Allocated Admin Salaries / Benefits 5032 $ 31,403
Professional Services 5034 $ 3,502 $ 5,000 $ 7,864 $ 5,000 $ 8,000 Communications 5036 $ 2,788 $ 4,000 $ 2,430 $ 3,000 $ 2,600 Community Expenses 5046 $ - $ - $ - $ - $ 2,000
Contract Service 5054 $ 9,955 $ 12,000 $ 10,119 $ 11,000 $ 21,000 Telephone 5056 $ 9,908 $ 9,000 $ 10,077 $ 10,000 $ 10,300 Travel and Conferences 5058 $ - $ 1,000 $ 65 $ 1,000 $ 1,000 Utilities 5060 $ 63,485 $ 52,000 $ 75,861 $ 66,000 $ 80,000 Capital Expense 5052 $ 25,000 $ - $ - $ -
Dues and Subscriptions 5062 $ 2,589 $ 4,000 $ 800 $ 3,000 $ 5,300 Equipment -Lease 5072 $ 3,299 $ 3,000 $ 3,277 $ 3,500 $ 3,277 Equipment Rental 5074 $ 197 $ 400 $ 245 $ 400 $ 400
Outside Services 5077 $ 1,818 $ 2,750 $ 1,805 $ 2,300 $ - Fuel 5080 $ 30,220 $ 18,000 $ 29,911 $ 33,000 $ 8,000
Advertising-Publications-Print 5082 $ 2,977 $ 1,800 $ 1,191 $ 3,000 $ 1,600 Employee Costs 5091 $ - $ 1,000 $ - $ 500 $ 1,000
IT Systems Support 5100 $ 8,404 $ 4,000 $ 8,611 $ 9,000 $ 12,000 Auto Allowance 5109 $ - $ - $ - $ - $ -
Pension 5126 $ (56,288) $ - $ - $ - $ -
Total Operating Expense $ 299,046 $ 336,602 $ 442,589 $ 411,302 $ 450,782 Total Expenditures $ 859,695 $ 883,073 $ 1,059,290 $ 1,046,425 $ 1,336,447

3.A.3
Attachment: v3 25-26 budget book (Adopting the Annual Operating and Capital Budgets for Fiscal Year 2025-2026.)

CITY OF ARVIN
2025-2026 Operating Budget

TRANSIT

ENTERPRISE FUND
FUND NO.: 40 Actual Budget Actual
Proposed
Budget
Proposed
Budget
DEPT NO.: 400-23 Account 2022-2023 2023-2024 2023-2024 2024-2025 2025-2026 Total Surplus or (Deficits) $ 101,810 $ (0) $ (845,784) $ - $ (0) Depreciation Expense (Non Cash Expen 5071 $ 5,625 $ 540,687 $ 7,184 $ -

3.A.3
Attachment: v3 25-26 budget book (Adopting the Annual Operating and Capital Budgets for Fiscal Year 2025-2026.)

CITY OF ARVIN
2025-2026 Operating Budget

SUCCESSOR AGENCY

SPECIAL REVENUE FUND
FUND NO.: 450 Audited Budget Actual Budget
Proposed
Budget
DEPT NO.: 099 Account 2022-2023 2023-2024 2024-2025 2024-2025 2025-2026

REVENUE
Interest Income 4040 $ - $ 5,000 $ 9,000 $ -
Miscellaneous Income 4054 $ - $ - $ 35,000 $ - $ -
RPTTF 4065 $ 678,193 $ 676,344 $ 619,542 $ 624,497 $ 640,000 Sale of Property / Land 4167 $ - $ - $ 155,242 $ - $ -
Transfer in General Fund 4198 $ - $ - $ - $ - $ -
Total Revenue $ 678,193 $ 681,344 $ 809,784 $ 633,497 $ 640,000

EXPENDITURES
Salary - Fulltime 5001 $ 35,738 $ 29,115 $ 29,772 $ 30,999 $ 31,045 Payroll Taxes 5009 $ 1,839 $ 2,227 $ 1,803 $ 2,303 $ 2,375 CalPERS 5011 $ 4,360 $ 5,485 $ 5,084 $ 5,671 $ 5,849
Workman Comp 5014 $ 2,924 $ 2,329 $ 1,881 $ 2,616 $ 2,794 Medical Insurance 5015 $ - $ 4,448 $ - $ 4,859 $ 5,042
Total Salary and Benefits $ 44,861 $ 43,604 $ 38,540 $ 46,448 $ 47,105 Maintenance - Other 5008 $ 814 $ - $ -
Legal Fees 5018 $ 15,378 $ 30,000 $ 8,311 $ 20,000 $ 40,000 Postage 5026 $ - $ - $ 68 $ - $ -
Administrative Services 5032 $ 37,865 $ 56,257 $ 36,971 $ 68,182 $ 68,414 Bond Interest 5033 $ 208,233 $ 232,643 $ 185,536 $ 233,502 $ 176,000 Professional Services 5034 $ 32,066 $ 35,000 $ 53,768 $ 25,000 $ 60,000 Telephone 5056 $ - $ - $ - $ - $ -
Utilities Expense 5060 $ 3,851 $ 1,000 $ 5,344 $ 3,500 $ 7,000 Dues and Subscription 5062 $ - $ - $ - $ - $ -
Depreciation 5071 $ 40,213 $ 38,127 $ 40,214 $ - $ 11,484 Interest - Other 5092 $ - $ - $ 37,447 $ - $ 35,000
Auto Allowance 5109 $ - $ - $ - $ - $ -
Bond Insurance Costs 5193 $ 2,840 $ 2,840 $ 2,840 $ - $ 2,840 Gain / Loss Sale 5199 $ - $ - $ 121,830 $ - $ -
Total Operating Expenses $ 341,260 $ 395,867 $ 492,329 $ 350,184 $ 400,738 Total Expenditures $ 386,121 $ 439,471 $ 530,869 $ 396,632 $ 447,844 Total Surplus or (Deficit) $ 292,072 $ 241,873 $ 278,915 $ 236,865 $ 192,156

3.A.3
Attachment: v3 25-26 budget book (Adopting the Annual Operating and Capital Budgets for Fiscal Year 2025-2026.)

CITY OF ARVIN
2025-2026 Operating Budget

POLICE SERVICES COMBINED

GENERAL FUND
COPS
Grant
Animal
Control Dispatchers Police
Account 30-14 10-03 10-13 10-14

REVENUE
Animal Control Licenses and Other Revenue 4049 3,200
Miscellaneous -SIT Program Reimbursements 4054 30,000
General Police Services 4062 30,000
Public Safety Impact Fee/ 4063 2,000
Live Scan Fees 4073 9,000
Restitution Payments 4084 1,000
State COPS Grant Revenue 4087 165,271
Citations - Animal Control 4092 1,500
Revenue- Traffic Court/ From the County 4094 26,000
Citations - Ordinance 4104 5,000
Measure L allocation 131,075 977,128
General Fund Contributions 58,196 315,368 646,442 2,793,132 Total Revenue 223,467 320,068 777,517 3,873,260

EXPENDITURES
Salaries 5001 142,291 135,485 531,746 1,907,087
In-Lieu Leave Payments 5001 40,000
Overtime 5003 40,000 350,000
Salary - Part Time 5004
Payroll Taxes 5009 10,885 10,365 40,679 145,892
CalPERS 5011 14,941 10,785 51,255 229,722
Workman Comp 5014 22,766 12,194 47,857 171,638
Medical Insurance 5015 11,867 15,562 76,082 254,599
Total Salary and Benefits 202,750 184,391 787,619 3,098,938 Educational Reimbursement 5007 7,000
Maintenance 5008 14,000
Vehicle Maintenance 5012 3,000 48,000
Risk Management 5013 5,097 161,183
Office Supplies 5016 200 17,637
Legal Services 5018 50,000
Training, Conferences, Travel 5021 3,000 20,594
Uniforms 5023 3,200 6,000 26,000
Postage 5026 2,152
Prisoner Meals 5030 100
Administrative Services 5032 20,717
Professional. Services 5034 60,000
Communications 5036 27,887
Safety Equipment 5040 20,000
Community Expense 5046 6,596
Capital Expense 5052
CJIS - CLETS 5053 1,000
Contract Services - Kern County Animal Services 5054 100,000

3.A.3
Attachment: v3 25-26 budget book (Adopting the Annual Operating and Capital Budgets for Fiscal Year 2025-2026.)

CITY OF ARVIN
2025-2026 Operating Budget

POLICE SERVICES COMBINED

GENERAL FUND
COPS
Grant
Animal
Control Dispatchers Police
Account 30-14 10-03 10-13 10-14
Contract Services - Other 5054 27,862
Telephone 5056 10,255
Utilities Expense 5060 42,848
Dues & Subscriptions 5062 7,843
Equipment Lease 5072 3,052
Special Equipment 5076 16,197
Fuel 5080 18,548 94,905
Printing and Publications 5082 2,000
Employee Costs 5091 3,000
Interest 5092 320
Operating Transfer Out 5093 55,907
Lab Supplies 5096 1,000
Veterinarian Costs 5097 2,632
IT Support 5100 135,394
Total Operating Expenses 20,717 135,677 6,000 862,732
Total Expenditures 223,467 320,068 793,619 3,961,670

3.A.3
Attachment: v3 25-26 budget book (Adopting the Annual Operating and Capital Budgets for Fiscal Year 2025-2026.)

CITY OF ARVIN
2025-2026 Operating Budget

PUBLIC WORKS COMBINED
Gas Tax Parks PW General Bldgs./Grounds Senior Center Grant Labor Total Account 20-19 10-12 10-19 10-05 10-09 20+30-xx Department

REVENUE
State Gas Tax Revenue $ 545,135 $ 545,135
Facility and Cell Tower Lease/Rentals $ 11,891 $ 54,000 $ 65,891 Measure L 1% Local Sales Tax Allocation $ 444,219 $ 100,508 $ 544,727 General Fund Contributions $ 21,446 $ 216,187 $ 41,774 $ 279,407 Grant Revenue $ - $ 2,400 $ 33,953 $ 36,353
Total Revenue $ 566,581 $ 456,110 $ 100,508 $ 270,187 $ 44,174 $ 33,953 $ 1,471,513

EXPENDITURES
Salaries - Full-time 5001 $ 223,237 $ 199,738 $ 140,991 $ 6,781 $ 23,499 $ 594,246 Salaries - Overtime 5003 $ -
Payroll Taxes 5009 $ 17,078 $ 15,280 $ 10,786 $ 511 $ 1,798 $ 45,453 Workman Comp 5014 $ 20,091 $ 17,976 $ 12,689 $ 558 $ 2,076 $ 53,390 Medical Insurance 5015 $ 42,415 $ 37,950 $ 26,788 $ 1,315 $ 2,115 $ 110,583 CalPERS 5011 $ 19,724 $ 17,648 $ 12,457 $ 688 $ 4,465 $ 54,982 Total Salary and Benefits $ 322,545 $ 288,592 $ - $ 203,711 $ 9,853 $ 33,953 $ 858,654 Maintenance 5008 $ 8,000 $ 25,000 $ 30,000 $ 30,777 $ 5,849 $ 99,626 Signal Maintenance 5010 $ 5,500 $ 5,500
Vehicle Maintenance. 5012 $ 23,264 $ 12,000 $ 35,264
Risk Management 5013 $ 10,193 $ 12,518 $ 19,019 $ 10,193 $ 13,533 $ 65,456 Office Supplies 5016 $ 500 $ 500
Training 5021 $ 4,400 $ 4,400
License, Permits and Fees 5022 $ 1,000 $ 1,000
Uniforms 5023 $ 12,000 $ 12,000
Street Striping 5031 $ 11,000 $ 11,000
Administrative Services 5032 $ 58,579 $ 58,579
Professional Services 5034 $ 10,000 $ 10,000
Communications 5036 $ 3,500 $ 3,000 $ 6,500
Street Sweeper 5039 $ 8,000 $ 8,000
Safety Equipment 5040 $ 2,500 $ 2,500
Street Signs 5043 $ 1,000 $ 1,000
Telephone 5056 $ 3,052 $ 1,139 $ 1,139 $ 5,330
Utilities 5060 $ 64,000 $ 130,000 $ 5,987 $ 23,454 $ 13,800 $ 237,241 Dues and Subscriptions 5062 $ 1,000 $ 1,000
Outside Services 5077 $ 2,050 $ 913 $ 2,963
Fuel 5080 $ 36,000 $ 36,000
Advertising Publications 5082 $ 1,000 $ 1,000
Employee Costs 5091 $ -
Shop Supplies 5094 $ 2,000 $ 5,000 $ 7,000
IT Systems Support 5100 $ 1,000 $ 1,000
Food Insurance 5112 $ -
Total Operating Expenses $ 244,036 $ 167,518 $ 100,508 $ 66,476 $ 34,321 $ - $ 612,859 Total Expenditures $ 566,581 $ 456,110 $ 100,508 $ 270,187 $ 44,174 $ 33,953 $ 1,471,513

3.A.3
Attachment: v3 25-26 budget book (Adopting the Annual Operating and Capital Budgets for Fiscal Year 2025-2026.) Position sal/ben overtime admin 28% uniform vehicle liab ins TOTAL Officer 1 123,932 17,000 34,701 1,200 5,000 3,208 185,041 Officer 2 123,932 17,000 34,701 1,200 5,000 3,208 185,041 Officer 3 123,932 17,000 34,701 1,200 5,000 3,208 185,041 Officer 4 123,932 17,000 34,701 1,200 5,000 3,208 185,041 Sargent 163,833 17,850 45,873 1,200 5,000 3,208 236,964 Dispatcher 99,193 0 27,774 900 - 3,208 131,075
1,108,203
1,186,530
444,219
100,508
2,839,460
-139,460
CITY OF ARVIN - FISCAL YEAR 2025-2026 BUDGET MEASURE L
ALLOCATION OF MEASURE L REVENUE ($2,700,000) included in General Fund

WITHOUT MEASURE L THE SERVICES LISTED BELOW WOULD NOT BE PROVIDED

TOTAL MEASURE L EXPENSES

MEASURE L DEFICIT - NEEDS TO BE PROVIDED FROM RESERVES

PARKS, BUILDINGS AND GROUNDS

KERN COUNTY FIRE CONTRACT

STREETS AND ROADS

TOTAL POLICE DEPARTMENT

3.A.3
Attachment: v3 25-26 budget book (Adopting the Annual Operating and Capital Budgets for Fiscal Year a/c 5001 a/c 5009 a/c 5011 a/c 5014 a/c 5015 TOTAL FUND DEPARTMENT salary p/r taxes PERS w/comp health Total all Fund Department $ 780,742 $ 59,727 $ 79,378 $ 70,267 $ 106,169 $ 1,096,283 001 Admin 001 (admin) $ 25,200 $ 1,928 $ 1,935 $ 2,268 $ - $ 31,331 001 Council 010 $ 135,483 $ 10,365 $ 10,785 $ 12,194 $ 15,562 $ 184,389 001 Animal Control 003 $ 140,991 $ 10,786 $ 12,457 $ 12,689 $ 26,788 $ 203,711 001 Bldg/Ground 005 $ 173,562 $ 13,277 $ 13,816 $ 15,621 $ 24,537 $ 240,813 001 Comm Dev 007 $ 199,738 $ 15,280 $ 17,648 $ 17,976 $ 37,950 $ 288,592 001 Parks 012 $ 533,994 $ 40,851 $ 51,523 $ 48,059 $ 76,082 $ 750,509 001 PD Non Sworn 013 $ 1,907,087 $ 145,892 $ 229,722 $ 171,638 $ 254,599 $ 2,708,938 001 PD Sworn 014 $ 223,237 $ 17,078 $ 19,724 $ 20,091 $ 42,415 $ 322,545 200 Gas Tax Fund 200 $ 165,978 $ 12,697 $ 18,639 $ 14,938 $ 11,378 $ 223,630 230 COPS Fund 230 $ 20,697 $ 1,583 $ 3,899 $ 1,863 $ 3,362 $ 31,404 400 Transit Fund (001) admin $ 548,575 $ 41,965 $ 46,089 $ 49,372 $ 199,664 $ 885,665 400 Transit (023) operations $ 45,533 $ 3,483 $ 8,578 $ 4,098 $ 7,395 $ 69,087 420 Wastewater Fund 420 $ 31,045 $ 2,375 $ 5,849 $ 2,794 $ 5,042 $ 47,105 450 Successor Agency admin 01 $ 29,630 $ 2,267 $ 2,359 $ 2,667 $ 8,398 $ 45,321 xxx Grants (all) admin 001 $ 47,126 $ 3,605 $ - $ 4,241 . $ 54,972 xxx Grants (all) pp fentanyl $ 23,499 $ 1,798 $ 2,076 $ 2,115 $ 4,465 $ 33,953 xxx Grants (all) pub works $ 5,032,117 $ 384,957 $ 524,477 $ 452,891 $ 823,806 $ 7,218,248 FY 26 TOTAL CITY OF ARVIN FY 25-26 LABOR DISTRIBUTION TABLE

3.A.3
Attachment: v3 25-26 budget book (Adopting the Annual Operating and Capital Budgets for Fiscal Year 2025-2026.)

A B C D E F G H
8 $ 19.08 $ 20.03 $ 21.04 $ 22.09 $ 23.19 $ 24.35 $ 25.57 $ 26.85 9 $ 20.06 $ 21.06 $ 22.12 $ 23.22 $ 24.38 $ 25.60 $ 26.88 $ 28.23 10 $ 21.06 $ 22.11 $ 23.22 $ 24.38 $ 25.60 $ 26.88 $ 28.22 $ 29.63 10 $ 21.06 $ 22.11 $ 23.22 $ 24.38 $ 25.60 $ 26.88 $ 28.22 $ 29.63 12 $ 23.45 $ 24.62 $ 25.85 $ 27.15 $ 28.50 $ 29.93 $ 31.43 $ 33.00 12 $ 23.45 $ 24.62 $ 25.85 $ 27.15 $ 28.50 $ 29.93 $ 31.43 $ 33.00 13 $ 23.78 $ 24.97 $ 26.22 $ 27.53 $ 28.90 $ 30.35 $ 31.87 $ 33.46 Office Technician 13 $ 23.78 $ 24.97 $ 26.22 $ 27.53 $ 28.90 $ 30.35 $ 31.87 $ 33.46 13 $ 23.78 $ 24.97 $ 26.22 $ 27.53 $ 28.90 $ 30.35 $ 31.87 $ 33.46 13 $ 23.78 $ 24.97 $ 26.22 $ 27.53 $ 28.90 $ 30.35 $ 31.87 $ 33.46 14 $ 25.60 $ 26.88 $ 28.22 $ 29.64 $ 31.12 $ 32.67 $ 34.31 $ 36.02 15 $ 28.18 $ 29.59 $ 31.07 $ 32.62 $ 34.25 $ 35.97 $ 37.76 $ 39.65 17 $ 31.90 $ 33.50 $ 35.17 $ 36.93 $ 38.77 $ 40.71 $ 42.75 $ 44.89 18 $ 34.26 $ 35.97 $ 37.77 $ 39.66 $ 41.64 $ 43.72 $ 45.91 $ 48.20 20 $ 38.43 $ 40.35 $ 42.37 $ 44.49 $ 46.71 $ 49.05 $ 51.50 $ 54.07 $ 16.50
APOA Union Hourly Schedule
13-A $ 31.74 $ 33.33 $ 34.99 $ 36.74 $ 38.58 $ 40.51
16-A $ 35.98 $ 37.78 $ 39.67 $ 41.65 $ 43.73 $ 45.93
35 $ 28.64 $ 30.07 $ 31.58 $ 33.15 $ 34.81 $ 36.55
60 $ 40.59 $ 42.62 $ 44.75 $ 46.99 $ 49.34 $ 51.80
60 $ 40.59 $ 42.62 $ 44.75 $ 46.99 $ 49.34 $ 51.80
F $ 49.15 $ 68.06
X $ 93.30 $ 93.30
Mayor
Mayor Pro Tem
Council Members
EL-C $ 300.00
EL-C $ 300.00
Elected Officials (Monthly)
Classification Range Per Month
EL-M $ 900.00
City Manager/Finance Director (contract)
Executive Tier/Exempt Hourly Schedule
Police Chief
Officer
Sergeant
Mid-Manager Non-Union/Exempt Hourly Schedule
Transportation Manager
Grants Manager
Sr. Bldg Officer/Code Enforcement
Custodian
Animal Control
Community Services Officer
Accounting Technician
Police Dispatch & Records Supervisor
Permit Technician
Police Admin Asst.

Accountant
Public Works Supervisor
Finance Supervisor
City Clerk
Part-Time Positions
Transit Lead

CITY OF ARVIN
EMPLOYEE CLASSIFICATION & SALARY SCHEDULE EFFECTIVE JULY 1, 2024 Budgeted positions only
Hourly Rates
Classification Range
SEIU Union Positions
Bus Drivers
Public Works
Police Dispatchers

3.A.3
Attachment: v3 25-26 budget book (Adopting the Annual Operating and Capital Budgets for Fiscal Year 2025-2026.) California Gann Limit Analysis for the City of Arvin - Budget Year 2017-2018 In November 1979, voters of the State of California approved Proposition 4, commonly known as the “Gann Initiative”. The Proposition created Article XIIIB of the State Constitution placing limits on the amount of revenue that can be spent by all entities of government. Proposition 4 became effective for the 1980-81 fiscal year, but the formula for calculating the limit was based on the 1978-79 “base year” revenues.

The limit specifies the maximum appropriations that may be funded by proceeds of taxes. Adopted limits are to be adjusted each year by a “change factor” that is tied to growth indicators specified by the State. By applying the change factor to the prior year’s appropriation limit, a new limit is calculated for the next fiscal year. If a city receives more revenue than the appropriation limit, the revenue must be returned to the taxpayers through a tax reduction or refund.

Currently, the City is estimated to be at 63.5% of its Gann spending limit of $3,391,290 and a total appropriation limit of $2,151,901. This is only an estimate based on the proposed budget but indicates that the City is in a positive appropriation position and in compliance with the law.

California Gann Limit Analysis for the City of Arvin - Budget Year 2025-2026 In November 1979, voters of the State of California approved Proposition 4, commonly known as the “Gann Initiative”. The Proposition created Article XIIIB of the State Constitution placing limits on the amount of revenue that can be spent by all entities of government. Proposition 4 became effective for the 1980-81 fiscal year, but the formula for calculating the limit was based on the 1978-79 “base year” revenues.

The limit specifies the maximum appropriations that may be funded by proceeds of taxes. Adopted limits are to be adjusted each year by a “change factor” that is tied to growth indicators specified by the State. By applying the change factor to the prior year’s appropriation limit, a new limit is calculated for the next fiscal year. If a city receives more revenue than the appropriation limit, the revenue must be returned to the taxpayers through a tax reduction or refund.

Currently, the City is estimated to be at 87.0% of its Gann spending limit of $5,223,998 and a total appropriation limit of $4,630,000. This is only an estimate based on the proposed budget but indicates that the City is in a positive appropriation position and in compliance with the law.

3.A.3
Attachment: v3 25-26 budget book (Adopting the Annual Operating and Capital Budgets for Fiscal Year 2025-2026.) City of Arvin
Budgeted Allocation of Administrative Charges
Year 2025-2026 200-020-5032 230-032-5032 240-025-5032 242-027-5032 400-023-5032 GRANTS 420-016-5032 450-070-5032 ACCOUNT #5032 11.09% 4.75% 2.55% 0.59% 21.67% 10.36% 36.04% 12.95% 100% Amount
To Gas Tax COPS LLMD LLMD2 Transit GRANTS Sanitation
Successor
Agency
EXPENDITURES Account FY 25-26 budget % Amount Allocate 200 240 242 400 420 450 Total Salary - Full-time 5001 780,742 75% 585,556 195,185 21,642 9,267 4,974 1,160 42,301 20,215 70,354 25,273 195,185 - Maintenance, Other 5008 9,530 70% 6,671 2,859 317 136 73 17 620 296 1,031 370 2,859 - Payroll Taxes 5009 59,727 75% 44,795 14,932 1,656 709 380 89 3,236 1,546 5,382 1,933 14,932 - P.E.R.S 5011 74,533 75% 55,900 18,633 2,066 885 475 111 4,038 1,930 6,716 2,413 18,633 - Risk Management 5013 60,221 75% 45,165 15,055 1,669 715 384 89 3,263 1,559 5,427 1,949 15,055 - Worlk Comp 5014 70,267 75% 52,700 17,567 1,948 834 448 104 3,807 1,819 6,332 2,275 17,567 Medical Insurance 5015 106,169 75% 79,626 26,542 2,943 1,260 676 158 5,752 2,749 9,567 3,437 26,542 - Office Supplies 5016 7,613 70% 5,329 2,284 253 108 58 14 495 237 823 296 2,284 - Postage 5026 1,628 70% 1,140 488 54 23 12 3 106 51 176 63 488 - Professional Services 5034 90,200 70% 63,140 27,060 3,000 1,285 690 161 5,864 2,803 9,754 3,504 27,060 - K C Administration Fees 5035 0 70% 0 0 - - - - - - - - 0 - Bank Service Charges 5050 10,000 70% 7,000 3,000 333 142 76 18 650 311 1,081 388 3,000 - Contract Services 5054 120,000 70% 84,000 36,000 3,992 1,709 917 214 7,802 3,729 12,976 4,661 36,000 - Telephone 5056 7,293 70% 5,105 2,188 243 104 56 13 474 227 789 283 2,188 - Utilities 5060 23,750 70% 16,625 7,125 790 338 182 42 1,544 738 2,568 923 7,125 - Dues & Subscriptions 5062 30,000 70% 21,000 9,000 998 427 229 53 1,950 932 3,244 1,165 9,000 - Equipment Lease 5072 6,824 70% 4,777 2,047 227 97 52 12 444 212 738 265 2,047 - IT Support 5100 180,394 60% 108,236 72,158 8,001 3,426 1,839 429 15,638 7,473 26,009 9,343 72,158 - PERS catch-up 5125 305,000 75% 228,750 76,250 8,455 3,620 1,943 453 16,525 7,897 27,484 9,873 76,250 Annual Allocation 1,943,889 1,415,516 528,373 58,586 25,086 13,464 3,139 114,509 54,724 190,450 68,414 528,373 These costs are used to account for the cost of providing administrative to the Non-General Fund departments of the City. These costs are billed using established rates, which are based upon actual services and cost of those services. Revenue is then recorded in Administration and expense is recored in the corresponding departments. Budgeted
Fund Revenue FY 25
STATE GAS TAX 200 535,285 11.09%
COPS 230 229,205 4.75%
LLMD #1 240 123,020 2.55%
LLMD #2 242 28,682 0.59%
TDA TRANSIT 400 1,046,245 21.67%
GRANTS XXX 500,000 10.36%
SANITATION** 420 1,740,098 36.04%
SUCCESSOR AGENCY 450 625,087 12.95%
4,827,622 100%
** reduced 50% for one-time not labor intensive activities Stays With Gen
Fund

3.A.3
Attachment: v3 25-26 budget book (Adopting the Annual Operating and Capital Budgets for Fiscal Year 6/26/2025
City of Arvin
Risk Management Allocation (GL 5013)
Year 2025-2026
Sanitation 33% of property and liability due to high risk (pond failures, notice of violation from State Water Board - jvj TOTAL
Dept Description Buildings % alloc Amount People % alloc Amount Cars % alloc Amount 420-016 Sewer Plant (33% of operations) 33% 67,495 0 33% 133,788 - 201,283 Remainder to Allocate: 134,991 267,576 58,864 461,431
100-001 Administration 2 18% 24,544 7 13% 35,677 - 60,221 100-002 Adobe Complex 4 36% 49,088 0.5 1% 2,548 - 51,636 100-003 Animal Control 0 0% - 1 2% 5,097 - 5,097
100-005 Building and Grounds 0 0% - 2 4% 10,193 - 10,193 100-007 Building and Planning 1 9% 12,272 5 10% 25,483 - 37,755 100-009 Senior Center 1 9% 12,272 0 0% - - 12,272
100-012 Parks and Recrecation 0 0% - 3 6% 15,290 - 15,290 100-014 Police Department (includes -013) 1 9% 12,272 23 44% 117,224 31,688 161,183 100-019 Public Works - Shop 1 9% 12,272 0 0% - 8,517 20,789 200-020 Streets and Roads 0 0% - 2 4% 10,193 - 10,193
230-032 C.O.P.S. 0 0% - 2 4% 10,193 - 10,193
400-023 Transportation - Transit 1 9% 12,272 7 13% 35,677 25,093 73,042 % Totals to verify formulas 11 202,486 52.5 401,364 0 65,298 669,148 property $202,486 admin, EAP, liability $401,364 Auto Phys Damage $65,298 Z:\BUDGET\2025-2026 Budget\v3 25-26

3.A.3
Attachment: v3 25-26 budget book (Adopting the Annual Operating and Capital Budgets for Fiscal Year 6/26/2025

CITY OF ARVIN
Workers Comp 472,366
General Liability 392,849
Auto Physical Damage 65,298
Property 202,486
General Admin 7,596
Employee Assistance 1,419
Business Travel 0
Total Annual Amount 669,648
Monthly Total 55,804 DEPOSIT 22/23 = 705,236 21/22 = 603,235 20/21 = 491,218 24/25 = 957,363 25/26 = 1,142.014
TOTAL PROGRAM COST 1,142,014
Auto Insurance Pool Excess Admin Total
PD 17600 13393 695 31688
PW 2151 6141 225 8517
transit 2231 22662 200 25093
21982 42196 1120 65298
2025-26per RMA
Z:\BUDGET\2025-2026 Budget\v3 25-26

3.A.3
Attachment: v3 25-26 budget book (Adopting the Annual Operating and Capital Budgets for Fiscal Year

PURPOSE OF THE CITY BUDGET
 Present a clear picture to Residents, Council and Staff regarding the City’s financial direction.
 Include summaries of revenues, expenditures and personnel costs.  Provide an overview and summary of all City Funds.
 Identify Capital Improvement Projects (CIP), Special Projects, and other Discretionary Spending Items.
 Improve overall financial tracking mechanism for the City and provide a tool for heightening management’s awareness.

COUNCIL GOALS
 Priority Infrastructure and Facility Projects and improving Level of Service  Broaden Economic Base - New and Diverse sources of Revenue to attain financial stability  Economic Development Plan
 Enhance the Quality of Life by providing Educational & Recreational opportunities and being good environmental Stewards
 City Administration is efficient, effective, transparent and responsive  Develop a Community Oriented Policing Strategy
 Priority Infrastructure and Facility Projects and improving Level of Service o Roadway Replacement, Repairs and Maintenance
o Additional Sidewalks/curbs and Gutter work
o Approval of the Annual Pavement Prioritization Plan
o Work with Public Utility companies on Right of Way encroachments o CM policy on “shovel ready projects”
 Broaden Economic Base - New/Diverse Sources of Revenue to attain financial stability o Reallocate revenue sources to maximize services to the community (Meas L, TDA) o Establishment of Ending Fund Balance policy for major funds • General Fund – 25%
• Wastewater Enterprise Fund – 100%
o Encourage new business development (new jobs)
o Partner with emerging Cannabis Industry
X21AO7

3.A.3
Attachment: v3 25-26 budget book (Adopting the Annual Operating and Capital Budgets for Fiscal Year 2025-2026.)