Atwater City Council
May 26, 2026

Created: 2026-02-23 08:35:34 [EST]
(Supp. No. 12, Update 1)

17.37.030 Accessory uses.

Accessory uses and buildings customarily incidental to an approved use. (Ord. CS 569, 1984)

17.37.040 Lot area, setbacks, and height of structures.

The following minimum area requirements shall be observed, except where increased for conditional use:

A. Five acre minimum which can be reduced by the Planning Commission for just cause.

B. Smaller lots, existing at the time this ordinance became effective, shall not be considered nonconforming and may be developed, but not split to a smaller size. Combination of adjacent lots is strongly encouraged for better development with less curb cuts and combined parking facilities, which are mandatory along certain streets.

C. A ten-foot front yard setback shall be required. Side and rear yard setbacks will be set or waived during use permit approval by the Planning Commission. See exceptions below.

D. Building height limits: No building constructed in this zone shall exceed a height of 35 feet unless the following has occurred:

1. The Fire Marshal and Chief Building Official, or designees, have both approved the site plans, improvement plans, and/or other required submittals for the project; and

2. The Planning Commission makes all of the following findings:

A. The applicant has adequately demonstrated a need for the project to exceed 35 feet in building height that is related to the project's benefit to the community, or due to site constraints, or in order to achieve desired architectural qualities;
B. The project will be exemplary in its design;
C. The project design will complement and be compatible with the setting and the character of the neighboring properties with sensitivity to any adjacent federal, state, and City or other historic landmarks;
D. The project's proximity to railroads, airports, major freeways or highways, or other transportation hubs, stations, or centers will not interfere, impede, or otherwise disturb such transit services;
E. The project is consistent and compatible with the City's General Plan, Zoning Code, and other adopted specific plans and/or master plans;
F. Intended use of the project will enhance or promote the standard of living for City residents, and/or the local economy;
G. The project's proposed height would not adversely affect visual blockage of light, air, or cause intrusion of privacy to adjacent and surrounding properties; H. The project is not detrimental to the health, safety, peace, comfort, and general welfare of persons or property in the neighborhood and surrounding environs, including without limitation, it will not affect emergency response times or services, nor seismic and/or structural integrity; and

Created: 2026-02-23 08:35:35 [EST]
(Supp. No. 12, Update 1)

I. The project's proposed building height does not impede pedestrian or vehicular accessibility along any public or private pathways, sidewalks, driveways or roadways, visually impede any safe use of the same, or otherwise present a hazard to pedestrian or vehicular use of the same.

Additional conditions of approval may be imposed by the Planning Commission relative to the project as it relates to this section.
(Ord. CS 569, 1984; Ord. CS 950, § 1, 3-10-2014; Ord. CS 1056, § 1, 1-23-2023)

17.37.050 Development standards.

The following items are minimum requirements unless noted otherwise:

A. Ten percent of the lot area shall be landscaped, especially the front yard setback; B. Street trees are to be planted in compliance with adopted City standards; C. Landscaping shall comply with City landscaping standards.

D. Parking and loading as described elsewhere in this title; E. A six-foot high wall or solid fence shall be required on the interior property line abutting a residential zone or land designated in the General Plan for future residential use; F. Trash receptacles to be screened from view;
G. All utilities are to be installed underground;
H. Refer to Section 17.03.110 for requirements for collection and loading recyclable materials in development projects.
(Ord. CS 569, 1984; Ord. CS 667, 1990; Ord. CS 721, 3-27-1995)

17.37.060 Exceptions.

The following exceptions shall apply:

A. Setbacks to be enforced as adopted with Section 17.34.060 if abutting residential areas or fronting on certain streets.
(Ord. CS 569, 1984)

17.37.070 Signs.

All proposed signs shall comply with the regulations elsewhere in this title. (Ord. CS 569, 1984)

17.37.080 Site plan and design review.

All uses in the C-T zone shall submit the required drawings for site plan and design review at the time the use permit is applied for, as described elsewhere in this title. (Ord. CS 569, 1984; Ord. CS 1059, § 1, 3-27-2023)

Exhibit C - Original
Title 17 - ZONING
CHAPTER 17.38 C-G, GENERAL COMMERCIAL DISTRICT
Atwater, California, Code of Ordinances Created: 2026-02-23 08:35:35 [EST] (Supp. No. 12, Update 1)

CHAPTER 17.38 C-G, GENERAL COMMERCIAL DISTRICT

17.38.010 Purpose.

To provide a location for the retail, wholesale, and heavy commercial uses and services necessary within the City, but not suited to other commercial districts and too small for the M-1 area. (Ord. CS 568, 1984)

17.38.015 Principal permitted uses.

The following shall be permitted uses:

A. Retail establishments.

B. Banking and financial institutions.

C. Business, professional and medical offices.

D. Massage establishment/therapist.

E. Personal service establishments.

F. Restaurants and cafes.

G.
(Ord. CS 606, 1986; Ord. CS 768, 3-8-1999)

17.38.020 Conditional uses.

The following shall require a use permit by the Planning Commission:

A. Seed and feed stores;
B. Agricultural and automotive equipment;
C. New and used car sales;
D. Truck, trailer and car rentals;
E. Retail plumbing and repair electric or electronic retail and repair; F. Mobile home and RV sales;
G. Bakeries and creameries;
H. Laundries, cleaning and dyeing establishments;
I. Millinery stores, shoemakers, and upholsterers;
J. Lumber and contractor yards;
K. Carpentry and cabinet making;

Created: 2026-02-23 08:35:35 [EST]
(Supp. No. 12, Update 1)

L. Any other commercial or light manufacturing uses the Planning commission finds to be consistent with the purpose of this district;
M. Off-site alcoholic beverage sales;
N. Uses as identified in Section 17.36.040;
O. Uses otherwise identified in Section 17.38.015 as principal permitted uses, when located adjacent to an existing use allowed as a conditional use.
(Ord. CS 568, 1984; Ord. CS 606, 1986; Ord. CS 780, 2-28-2000; Ord. CS 782, 5-8-2000)

17.38.030 Accessory uses.

Any accessory uses incidental to the main use of the property. (Ord. CS 568, 1984)

17.38.040 Development standards.

All development in this district shall also comply with the following:

A. A minimum of ten percent landscaping shall be provided on every property.

B. Landscaping shall comply with City landscape standards.

C. Street trees are to be planted in compliance with adopted City standards.

D. Parking to be in compliance with requirements elsewhere in this title.

E. Loading zones required in addition to alleys shall be not less than ten feet wide, 20 feet deep, with a clearance height of not less than 14 feet, and shall provide space for vehicles loading and unloading while at the same time not in any way blocking the alley to moving traffic.

F. A six-foot high solid fence or wall shall be required on the property line abutting any residential zone or land designated for future residential use in the General Plan. Fences in exterior yards to comply with residential requirements.

G. Trash receptacles shall be screened from view.

H. All utilities shall be installed underground.

I. Refer to Section 17.03.110 for requirements for collection and loading recyclable materials in development projects.
(Ord. CS 568, 1984; Ord. CS 667, 1990; Ord. CS 721, 3-27-1995)

17.38.050 Lot area, setbacks, building height.

No lot shall be created that would be smaller than 10,000 square feet. All existing lots that are smaller shall be developed in compliance with this chapter.

Setbacks: Exterior setback: ten feet.

Interior and rear yard setback as required by Building or Fire Code.

Building height: No building constructed in this zone shall exceed a height of 35 feet unless the following has occurred:

Created: 2026-02-23 08:35:35 [EST]
(Supp. No. 12, Update 1)

1. The Fire Marshal and Chief Building Official, or designees, have both approved the site plans, improvement plans, and/or other required submittals for the project; and

2. The Planning Commission makes all of the following findings:

A. The applicant has adequately demonstrated a need for the project to exceed 35 feet in building height that is related to the project's benefit to the community, or due to site constraints, or in order to achieve desired architectural qualities;
B. The project will be exemplary in its design;
C. The project design will complement and be compatible with the setting and the character of the neighboring properties with sensitivity to any adjacent federal, state, and City or other historic landmarks;
D. The project's proximity to railroads, airports, major freeways or highways, or other transportation hubs, stations, or centers will not interfere, impede, or otherwise disturb such transit services; E. The project is consistent and compatible with the City's General Plan, Zoning Code, and other adopted specific plans and/or master plans;
F. Intended use of the project will enhance or promote the standard of living for City residents, and/or the local economy;
G. The project's proposed height would not adversely affect visual blockage of light, air, or cause intrusion of privacy to adjacent and surrounding properties;
H. The project is not detrimental to the health, safety, peace, comfort, and general welfare of persons or property in the neighborhood and surrounding environs, including without limitation, it will not affect emergency response times or services, nor seismic and/or structural integrity; and I. The project's proposed building height does not impede pedestrian or vehicular accessibility along any public or private pathways, sidewalks, driveways or roadways, visually impede any safe use of the same, or otherwise present a hazard to pedestrian or vehicular use of the same.

Additional conditions of approval may be imposed by the Planning Commission relative to the project as it relates to this section.
(Ord. CS 568, 1984; Ord. CS 950, § 1, 3-10-2014; Ord. CS 1056, § 1, 1-23-2023)

17.38.060 Exceptions.

Setbacks listed in Section 17.38.050 shall not apply in the following instances:

A. If the property is abutting a major arterial, setback shall be 65 feet from the center of the public rightof-way, except Winton Way south of Elm Avenue, where it has to conform with the established building setback, and along Atwater Boulevard, where the setback shall be 25 feet from the property line, except from Sierra Vista to First Street where the established setback shall be complied with.

B. If property is abutting a residential zone or land designated for residential uses in the General Plan, a ten foot setback shall be required.
(Ord. CS 568, 1984)

17.38.070 Sign Regulations.

All proposed signs shall comply with the regulations elsewhere in this title.

Created: 2026-02-23 08:35:35 [EST]
(Supp. No. 12, Update 1)

(Ord. CS 568, 1984)

17.38.080 Site plan and design review.

All uses in the C-G zone shall require site plan approval and design review as described elsewhere in this title. (Ord. CS 568, 1984; Ord. CS 1059, § 1, 3-27-2023)

AGENDA REPORT

MEETING
DATE:

May 26, 2026
TO: Mayor and City Council
FROM: Anna Nicholas, Finance Director

PREPARED
BY:

Anna Nicholas, Finance Director
SUBJECT: Presentation of the Draft Fiscal Year 2026-27 Proposed Budget (Finance Director Nicholas)

RECOMMENDED COUNCIL ACTION
The Fiscal Year 2026-27 Proposed Budget will be presented to the City Council in June of 2026, for adoption and subsequent implementation beginning July 1, 2026. City of Atwater's fiscal years begin July 1st and run through June 30th of the following year.

The fiscal year for 2026-27 spans from July 1, 2026-June 30, 2027. The draft budget is provided for review in advance of the adoption date, which allows for an opportunity for public comment and further direction from the City Council in addition to what has been provided for during the budget process.

I. BACKGROUND/ANALYSIS:

Each year, the City of Atwater prepares an annual budget that serves as both a spending plan and a communication tool on how the City plans to allocate fiscal resources based on City priorities and community needs. The budget process commences in January each year when the Finance Department begins planning the budget calendar, reviewing revenue estimates and analyzing year-to-date expenses for trends and anomalies. The budget process is a highly technical process and includes collaboration among all City departments. Additionally, the current budget process included special community workshops to allow for public comment and City Council direction during the budget drafting period. Two Saturday morning workshops were held this year: February 21, 2026, and March 28, 2026. The workshops were lightly attended and yielded much discussion on long-range strategic planning items, which most have been identified in the currently adopted City of Atwater 2026-2030 Strategic Plan. There were some specific items that could be planned for the upcoming fiscal year budget and have been included in the draft proposed budget, including improvements to street signs and signage at the Police Department.

The budget presented is a balanced budget and is considered a "status-quo" budget in which existing service levels are expected to be maintained with the estimated revenues and estimated expenses. The General Fund has narrowly edged out previously

CITY COUNCIL
Mike Nelson
John Cale Brian Raymond
Danny Ambriz Kalisa Rochester

Agenda Report - Presentation of the Draft Fiscal Year 2026-27 Proposed Budget (Finance Director Nicholas) Page 2

forecasted structural deficits of years past. Fund 5050 is anticipated to have a structural deficit, which was identified with the current fiscal year as well. A year-end transfer from the General Fund has been budgeted for; however, the transfer is completed only if necessary. The enterprise funds are anticipated to be balanced with no indication of structural deficit for FY 27.

The final FY 27 budget will be presented to City Council in June 2026, for adoption and subsequent implementation beginning July 1, 2026.

II. FISCAL IMPACTS:

The item is presented as informational only; therefore, no fiscal impact will occur until adoption and implementation of the new fiscal year budget.

III. LEGAL REVIEW:

This item has been reviewed by the City Attorney.

IV. EXISTING POLICY:

This item consists of goals number one (1) of the City's Strategic Plan; to ensure the City's continued financial stability. Additionally, this item is a spending plan and communication tool that encompasses the City of Atwater 2026-2030 Strategic Plan.

V. ALTERNATIVES:

N/A
VI. INTERDEPARTMENTAL COORDINATION:

This item has been reviewed by all departments.

VII. PUBLIC PARTICIPATION:

The public has an opportunity to comment on this item.

VIII. ENVIRONMENTAL REVIEW:

This item is not subject to environmental review.

IX. STEPS FOLLOWING APPROVAL:

Next steps: the final budget will be presented at a June 2026 City Council meeting for review and approval. Upon adoption, the budget will be implemented as of July 1, 2026.

Attachments:

1. FY 2026-27 Proposed Budget 05262026 Agenda

CITY OF ATWATER

PROPOSED BUDGET

FISCAL YEAR
2026-2027
July 1, 2026 – June 30, 2027
Presented on May 26, 2026
At the City of Atwater City Council Meeting

FY 27 Proposed Budget-DRAFT
Account Number Description
FY 2023-24
Audited
FY 2024-25
Unaudited
FY 2025-26
Amended
Budget as of
1/26/26
FY 2025-26
YTD as of
1/30/26
FY 2026-27

REQUESTED
FY 2026-27
Details
0001 General Fund Revenues
0001-0000-1031 Sales & Use Tax $ 4,522,933 $ 4,572,818 $ 4,520,134 $ 2,326,322 $ 4,711,580 0001-0000-1032 Sales & Use Tax-Public Safety $ 179,282 $ 178,502 $ 203,000 $ 72,270 $ 212,000 0001-0000-1041 Business License Tax $ 237,083 $ 221,098 $ 240,000 $ 197,932 $ 242,000 0001-0000-1049 SB 1186 Fees-Business License $ 4,746 $ - $ 4,000 $ - $ 4,000 0001-0000-1051 Franchise Tax $ 714,781 $ 727,049 $ 737,064 $ 77,538 $ 696,000 0001-0000-1100 Prop Tax In Lieu Veh Lic Fee $ 3,851,288 $ 4,062,661 $ 4,204,937 $ 2,119,628 $ 4,390,548 0001-0000-1101 Property Tax, Current Secure $ 2,693,436 $ 2,749,790 $ 2,906,500 $ 93,338 $ 3,026,971 0001-0000-1102 Property Tax, Current Unsecure $ 202,926 $ 222,399 $ 219,105 $ 7,780 $ 223,642 0001-0000-1103 Property Tax, Prior Secured $ - $ - $ 200 $ - $ 100 0001-0000-1104 Property Tax, Prior Unsecure $ 5,520 $ 7,391 $ 5,000 $ 1,543 $ 7,400 0001-0000-1105 Property Tax, Supplemental $ 60,285 $ 59,843 $ 60,000 $ 21,268 $ 60,000 0001-0000-1106 Property Tax Miscellaneous $ 16,570 $ 16,307 $ 16,000 $ 5,179 $ 16,500 0001-0000-1115 Property Tax, Homeowner Exempt $ 19,145 $ 18,886 $ 19,000 $ 3,049 $ 19,000 0001-0000-1117 Prop Tax Other In-Lieu Housing $ 2,369 $ 2,749 $ 2,000 $ 2,749 $ 2,800 0001-0000-1121 Transient Occupancy Tax $ 51,276 $ 42,983 $ 52,000 $ 30,142 $ 43,000 0001-0000-1161 Documentary Stamp Tax $ 66,433 $ 74,316 $ 70,000 $ 46,315 $ 74,500 0001-0000-2082 Other Licenses And Permits $ 1,484 $ - $ 1,000 $ - 0001-0000-3012 SJVAPCD Grant $ 20,000 $ -
0001-0000-3014 Grant Revenue - $ - $ - $ 30,657
0001-0000-3110 Motor Vehicle In-Lieu Fee $ 39,219 $ 50,072 $ 50,000 $ 48,552 $ 51,000 0001-0000-3175 Statutory Pass-Through Revenue $ 142,199 $ 157,611 $ 140,000 $ 78,805 $ 140,000 0001-0000-3176 RDA Residuals (COA) $ 555,307 $ 710,055 $ 560,000 $ 560,000 0001-0000-3177 RDA Residuals (COA Fire Dept) $ 182,836 $ 233,788 $ 190,000 $ 151,099 $ 190,000 0001-0000-4011 Taxi Cab Registration Fees
0001-0000-4021 Sale Of Maps And Copies $ 73 $ 15 $ 1,000 $ 53 $ 100 0001-0000-4141 Admin Fees, Streets - Internal Service Operations $ 63,649 $ 73,072 $ 78,272 $ 39,136 $ 79,173 0001-0000-4142 Admin Fees, Water - Incl. Internal Service Operations & Salary Alloc. $ 1,389,343 $ 1,313,767 $ 1,520,376 $ 760,189 $ 1,551,160 0001-0000-4143 Admin Fees, Sanitation- Incl. Internal Service Operations & Salary Alloc. $ 836,818 $ 836,599 $ 868,453 $ 434,227 $ 898,631 0001-0000-4144 Admin Fees, Sewer - Incl. Internal Service Operations & Salary Alloc. $ 1,246,188 $ 1,152,377 $ 1,380,921 $ 690,461 $ 1,409,377 0001-0000-4145 Admin Fees, Maintenance Dist - Salary Alloc. $ 71,784 $ 70,996 $ 60,574 $ 30,287 $ 65,911 0001-0000-4149 Admin Fees, Successor Agency $ 29,422 $ 29,422 $ 29,422 $ 14,711 0001-0000-5038 Forfeits $ 6,702 $ 5,933 $ 5,000 $ 3,360 $ 5,000 0001-0000-6001 Interest Earned $ 457,933 $ 538,634 $ 80,000 $ 283,857 $ 350,000 0001-0000-6010 Rents & Leases $ 500 $ 500 $ 500 $ 500 $ 500 1

FY 27 Proposed Budget-DRAFT
Account Number Description
FY 2023-24
Audited
FY 2024-25
Unaudited
FY 2025-26
Amended
Budget as of
1/26/26
FY 2025-26
YTD as of
1/30/26
FY 2026-27

REQUESTED
FY 2026-27
Details
0001-0000-6011 Cellular 2000 Lease $ 42,247 $ 43,514 $ 44,810 $ 25,869 $ 47,000 0001-0000-6013 KVRQ-F Tower Lease $ 13,230 $ 13,667 $ 13,800 $ 8,155 $ 14,000 0001-0000-6016 Metro PCS Lease $ 44,881 $ 48,536 $ 49,164 $ 29,000 $ 49,200 0001-0000-6026 Cingular @ Water Tower $ 21,533 $ 21,533 $ 23,139 $ 13,279 $ 23,500 0001-0000-6053 Ad Display Lease BK Industries $ - $ - $ 1,500 $ 1,500 $ 1,500 0001-0000-6062 Penalties $ 39,238 $ 38,953 $ 35,000 $ 23,920 $ 35,000 0001-0000-6091 Other Revenue $ 10,931 $ 11,756 $ 7,000 $ 3,994 $ 5,000 0001-0000-8005 Trn Fr Water Enterprise $ 152,375 $ 152,375 $ 152,375 $ - $ 152,375 0001-1000-6065 Veteran's Brick Project $ 1,000 $ 1,350 $ - $ 600 $ 600 0001-1010-6091 Other Revenue $ 385 $ 910 $ - $ - $ 1,600 0001-2020-2010 Animal License $ 672 $ 405 $ 700 $ 222 $ 500 0001-2020-2082 Other Licenses And Permits $ 7,509 $ 7,617 $ 7,000 $ 3,293 $ 7,000 0001-2020-3021 Post Reimbursements $ 3,878 $ 22,447 $ 3,000 $ 5,914 $ 10,000 0001-2020-3023 MUHSD/AESD Reimbursement $ 150,302 $ 89,399 $ 142,565 $ 65,837 $ 150,000 0001-2020-3025 State Cops Funding $ 175,550 $ 194,917 $ 175,000 $ 26,880 $ 190,000 0001-2020-4025 Live Scan $ 3,004 $ 2,419 $ 3,000 $ 809 $ 800 0001-2020-4030 Vehicle Release Fees $ 30,275 $ 45,920 $ 35,000 $ 27,141 $ 30,000 0001-2020-4031 Animal Control Services $ 1,612 $ 795 $ 2,000 $ 268 $ 1,000 0001-2020-4032 Police Special Services $ 30,842 $ 29,132 $ 30,000 $ 10,921 $ 20,000 0001-2020-4034 Police Cost Recovery $ 7,236 $ 11,485 $ 10,000 $ 5,635 $ 10,000 0001-2020-5025 Vehicle Code Fines $ 151 $ 100 $ 300 $ 16 $ 100 0001-2020-5026 Other Fines $ 18,191 $ 14,928 $ 13,000 $ 10,283 $ 13,000 0001-2020-5027 Parking Fines $ 82,269 $ 24,157 $ 35,000 $ 12,516 $ 20,000 0001-2020-6062 Penalties $ 34,900 $ 13,758 $ 30,000 $ 65,400 $ 30,000 0001-2030-2060 Fireworks Permits $ 4,052 $ 4,867 $ 4,000 $ 341 $ 4,000 0001-2030-3013 Fire District In-lieu Fee $ 322,892 $ 344,700 $ 325,000 $ 16,597 $ 359,000 0001-2030-3134 State Fire Reimbursement $ 3,201 $ 59,918 $ 20,000 $ 8,073 $ 20,000 0001-2030-4010 Fire Inspection Fees $ 47,720 $ 48,812 $ 40,000 $ 30,648 $ 53,000 0001-2030-4013 Fire Plan Reviews $ 4,911 $ 5,303 $ 3,000 $ 3,002 $ 3,000 0001-2030-4035 Weed Abatement $ 1,916 $ (544) $ 1,500 $ 180 $ 1,500 0001-2030-4038 Fire Dept Response Fee $ 13,536 $ 8,921 $ 12,000 $ 5,945 $ 10,000 0001-2030-6091 Other Revenue $ 11,330 $ 4,320 $ 4,000 $ 1,862 $ 4,000 0001-4000-1076 Annexation Fees $ 289 $ 1,446 $ 2,500 $ - $ 1,000 0001-4000-2101 Well Permits $ 1,486 $ 2,799 $ 3,000 $ 318 $ 700 0001-4000-2250 Building Permits $ 320,617 $ 312,235 $ 325,000 $ 179,735 $ 300,000 2

FY 27 Proposed Budget-DRAFT
Account Number Description
FY 2023-24
Audited
FY 2024-25
Unaudited
FY 2025-26
Amended
Budget as of
1/26/26
FY 2025-26
YTD as of
1/30/26
FY 2026-27

REQUESTED
FY 2026-27
Details
0001-4000-4000 Commercial CUP-Gen Plan Update $ 478 $ 983 $ 1,984 $ - $ 1,012 0001-4000-4001 Planning Fees $ 75,084 $ 62,266 $ 40,000 $ 10,036 $ 40,000 0001-4000-4002 Engineering Admin Fees $ - $ 2,141 $ 5,000 $ - $ 1,000 0001-4000-4003 Plan Check Fees-Building $ 72,556 $ 35,947 $ 65,000 $ 21,625 $ 65,000 0001-4000-4009 Engineering Inspection Fees $ 51,118 $ 76,485 $ 70,000 $ 92,908 $ 90,000 0001-4000-4012 Misc Building Inspection Fees $ 2,340 $ 3,835 $ 3,000 $ 1,625 $ 3,000 0001-4000-4015 Reimbursable Plan Check $ 7,809 $ 1,041 $ 40,000 $ - $ 5,000 0001-4000-4019 Business License Fees $ 7,890 $ 11,490 $ 11,000 $ 6,198 $ 10,000 0001-4000-4023 Sale Of Stndrd Specs&Drwngs $ 97 $ - $ 200 $ - $ 100 0001-4000-4036 Engineering Services $ - $ 3,282 $ - $ 4,075 $ 5,000 0001-4003-4014 Reimbursable Fees $ 7,705 $ 8,500 $ 100 $ - $ 1,000 0001-4003-4017 Cannabis Fees $ 377,705 $ 63,529 $ 75,000 $ 2,094 $ 75,000 0001-4003-1071 Cannabis Tax $ 216,005 $ 339,718 $ 351,000 $ 197,078 $ 348,000 0001-6060-4069 Youth & Adult Sponsorships $ 2,500 $ 1,000 $ - $ 1,000 0001-6060-4102 Men's Summer Softball $ 11,000 $ 13,000 $ 9,900 $ 200 $ 9,900 0001-6060-4103 Coed Fall Softball $ 3,300 $ 5,500 $ 5,500 $ 4,950 $ 5,500 0001-6060-4104 Coed Summer Softball $ 8,250 $ 9,350 $ 6,600 $ - $ 6,600 0001-6060-4105 Coed Volleyball $ 19,019 $ 26,031 $ 18,000 $ 11,475 $ 18,000 0001-6060-4108 Youth Flag Football $ 9,440 $ 9,880 $ 9,500 $ 7,755 $ 9,500 0001-6060-4109 Youth Volleyball $ 10,765 $ 12,125 $ 12,000 $ 10,290 $ 20,000 0001-6060-4110 Youth Indoor Soccer $ 2,215 $ 4,425 $ 3,500 $ - $ 3,500 0001-6060-4111 Men's Fall Softball $ 6,050 $ 8,800 $ 8,800 $ 8,800 $ 8,800 0001-6060-4115 Tennis Key $ 2,270 $ 2,460 $ 2,300 $ 1,980 $ 2,400 0001-6060-4117 Youth Basketball $ 23,975 $ 24,220 $ 25,000 $ 16,825 $ 20,000 0001-6060-4120 Field Rentals $ 2,415 $ 1,080 $ 1,000 $ 2,675 $ 2,500 0001-6060-4122 Various Classes $ 8,147 $ 6,150 $ 8,000 $ - $ 8,000 0001-6060-4124 Men's Volleyball $ - $ 2,550 $ - $ 2,550 0001-6060-4125 Women's Volleyball $ 2,975 $ 2,550 $ 425 $ 2,550 0001-6060-4126 Aerobics $ - $ 7,350 $ 7,000 $ 4,130 $ 7,000 0001-6060-4199 Electronic Pmt Processing Fees $ 4,700 $ 5,571 $ 5,000 $ 2,898 $ 6,000 0001-6060-6014 Community Center Rental $ 44,830 $ 52,582 $ 40,000 $ 25,855 $ 45,000 0001-6060-6020 Castle Youth Center Rental $ 355 $ 2,500 $ - $ - $ 1,000 0001-6061-6015 Castle Park Rental $ 7,025 $ 7,200 $ - $ 2,480 $ 7,000 0001-6062-4122 Various Classes $ 720 $ - $ - $ 1,055 $ 1,000 0001-6062-6091 Donations Events $ 720 $ 1,500 $ 1,000
3

FY 27 Proposed Budget-DRAFT
Account Number Description
FY 2023-24
Audited
FY 2024-25
Unaudited
FY 2025-26
Amended
Budget as of
1/26/26
FY 2025-26
YTD as of
1/30/26
FY 2026-27

REQUESTED
FY 2026-27
Details
0001-6064-6010 Rents & Leases - Bloss Mansion $ 285 $ 775 200 140 500 0001-6066-6010 Rents & Leases - Bloss Library Museum $ - $ 12 $ 10 $ 8 $ 14 Total Revenues $ 20,456,367 $ 20,607,437 $ 20,649,606 $ 8,598,641 $ 21,431,693 Mayor and City Council
0001-1000-2020 Office Supplies $ -
0001-1000-2021 Special Departmental Expense $ 4,096 $ 1,665 2,200 - 2,200 Meeting Supplies (batteries, etc.) $ 100
Plaques, Certificates, Frames, etc. $ 300
Veteran's Park Brick Project $ 600
Other Miscellaneous Departmental Expense $ 1,200
0001-1000-3036 Memberships & Subscriptions $ 314 $ 314 48,500 - 48,494 LAFCO $ 8,937
League of CA Cities $ 15,557
MCAG $ 24,000
0001-1000-3037 Travel/Conferences/Meetings $ 15,720 $ 10,823 20,500 5,189 14,500 League of CA Cities $ 12,000
MCAG One Voice
ICSC Conference
City County Dinners $ 500
Other Training, Travel and Reimbursements $ 2,000
Total Expenditures $ 20,130 $ 12,802 $ 71,200 $ 5,189 $ 65,194 City Administration/City Clerk
0001-1010-1001 Salaries & Wages, Regular $ 313,271 $ 421,184 $ 337,505 $ 195,456 $ 340,120 City Manager $ 209,418
Assistant City Clerk/Records Coordinator $ 75,786
Executive Assistant $ 54,916
0001-1010-1002 Salaries & Wages, Parttime $ 3,336 $ 3,336 $ 3,336 $ 1,946 $ 3,336 City Clerk $ 3,336
0001-1010-1003 Leave Accrual Buy-Out $ 72,176 $ 18,817 $ 37,089 $ 16,109 $ 37,089 0001-1010-1004 Overtime $ - $ - $ 1,000 $ - $ 1,000
0001-1010-1008 In-Lieu Of Insurance Benefit $ 11,790 $ 7,230 $ 7,200 $ 4,200 $ 7,200 4

FY 27 Proposed Budget-DRAFT
Account Number Description
FY 2023-24
Audited
FY 2024-25
Unaudited
FY 2025-26
Amended
Budget as of
1/26/26
FY 2025-26
YTD as of
1/30/26
FY 2026-27

REQUESTED
FY 2026-27
Details
0001-1010-1012 Fica/Medicare $ 25,795 $ 32,785 $ 24,137 $ 14,033 $ 25,553 0001-1010-1013 Retirement $ 152,936 $ 121,885 $ 123,608 $ 53,649 $ 124,181 0001-1010-1014 Health Insurance $ 16,354 $ 31,310 $ 26,834 $ 14,382 $ 29,856 0001-1010-1015 Worker's Compensation $ 26,340 $ 40,486 $ 28,494 $ 16,112 $ 30,251 0001-1010-2021 Special Departmental Expense $ 4,691 $ 2,489 $ 6,700 $ 100 $ 9,800 Employee Appreciation Event $ 4,000
City County Dinner $ 5,000
Misc meetings & refreshments $ 800
0001-1010-3028 Election Costs $ - $ 27,958 $ - $ - $ 40,000 0001-1010-3030 Professional Services $ 2,914 $ 1,434 $ 6,500 $ 4,180 $ 8,050 Certified Records Destruction $ 4,250
Municipal Code website maint $ 3,800
0001-1010-3031 Communications $ 2,455 $ 2,014 $ 1,850 $ 1,052 $ 2,000 0001-1010-3033 Printing & Advertising
0001-1010-3034 Rents & Leases $ 4,236 $ 4,701 $ 5,000 $ 2,962 $ 5,000 Copier Lease
0001-1010-3035 Operations & Maintenance $ 802 $ 33 $ 1,500 $ - $ 100 Copier Usage Fees
0001-1010-3036 Memberships & Subscriptions $ 625 $ 1,235 $ 1,400 $ 670 $ 2,770 AAME $ 600
CCMF $ 400
City Clerk Association of California $ 250
ICMA $ 1,200
ICSC $ 175
Intl Institute of Municipal Clerks $ 145
0001-1010-3037 Travel/Conferences/Meetings $ 6,431 $ 10,138 $ 16,700 $ 930 $ 8,000 ICMA $ 2,500
ICSC $ 1,500
League of CA Cities $ 2,500
MCAG One Voice $ -
MCI $ 1,500
0001-1010-3038 Training $ 2,050 $ - $ 1,500 $ - $ 500
MCI $ 500
0001-1010-3099 Miscellaneous $ 1,115 $ - $ - $ - $ -
0001-1010-4088 Risk Management Charges $ 58,253 $ 83,328 $ 68,462 $ 34,231 $ 64,242 5

FY 27 Proposed Budget-DRAFT
Account Number Description
FY 2023-24
Audited
FY 2024-25
Unaudited
FY 2025-26
Amended
Budget as of
1/26/26
FY 2025-26
YTD as of
1/30/26
FY 2026-27

REQUESTED
FY 2026-27
Details
0001-1010-6021 Machinery & Equipment $ 70,915 $ - $ - $ - $ - Total Expenditures $ 776,485 $ 810,363 $ 698,815 $ 360,013 $ 739,048 Finance Department
0001-1015-1001 Salaries & Wages, Regular $ 477,638 $ 548,849 $ 669,857 $ 342,178 $ 670,148 Finance Director $ 149,957
Finance Operations Manager $ 101,083
Accountant II $ 76,601
Accountant I $ 56,467
Accounting Technician I/II $ 71,704
Accounting Technician $ 51,318
Account Clerk I/II $ 43,066
Account Clerk I/II $ 43,066
Account Clerk I $ 38,443
Account Clerk I $ 38,443
0001-1015-1002 Salaries & Wages, Parttime $ 62,059 $ 39,349 $ 33,800 $ 24,229 $ 10,000 0001-1015-1003 Leave Accrual Buy-Out $ 8,960 $ 12,062 $ 15,024 $ 12,678 $ 27,713 0001-1015-1004 Overtime $ 515 $ 1,536 $ 1,800 $ 1,095 $ 1,600 0001-1015-1008 In-Lieu Of Insurance Benefit $ 7,500 $ 14,700 $ 14,400 $ 11,200 $ 21,600 0001-1015-1012 Fica/Medicare $ 41,509 $ 46,240 $ 56,218 $ 29,385 $ 55,926 0001-1015-1013 Retirement $ 233,308 $ 201,487 $ 234,402 $ 118,619 $ 243,168 0001-1015-1014 Health Insurance $ 58,780 $ 66,749 $ 119,133 $ 41,335 $ 72,836 0001-1015-1015 Worker's Compensation $ 44,651 $ 54,158 $ 54,229 $ 30,059 $ 56,889 0001-1015-1024 Additional Duty $ 4,344 $ 590 $ - $ 1,102 $ - 0001-1015-2020 Office Supplies $ - $ 581 $ 900 $ 22 $ 1,000 0001-1015-2021 Special Departmental Expense $ 419 $ 116 $ 900 $ 76 $ 1,000 0001-1015-3030 Professional Services $ 72,747 $ 89,619 $ 150,000 $ 40,524 $ 150,000 Financial Statements Audit, GASB's & SCO reports
Property/Sales Tax and Other Consulting and Reporting
0001-1015-3031 Communications $ 1,430 $ 1,383 $ 1,600 $ 782 $ 1,600 Cell Phone
0001-1015-3034 Rents & Leases $ 4,859 $ 5,169 $ 5,300 $ 3,280 $ 5,300 Copier Leases
6

FY 27 Proposed Budget-DRAFT
Account Number Description
FY 2023-24
Audited
FY 2024-25
Unaudited
FY 2025-26
Amended
Budget as of
1/26/26
FY 2025-26
YTD as of
1/30/26
FY 2026-27

REQUESTED
FY 2026-27
Details
0001-1015-3035 Operations & Maintenance $ 1,135 $ 493 $ 1,300 $ 1,206 $ 1,600 Copier Usage Fees
0001-1015-3036 Memberships & Subscriptions $ 660 $ 770 $ 1,100 $ 655 $ 1,200

CSMFO/GFOA/CMTA/CMRTA
0001-1015-3037 Travel/Conferences/Meetings $ 5,961 $ 7,315 $ 12,000 $ 6,420 $ 10,000 0001-1015-3038 Training $ 3,207 $ 1,545 $ 2,000 $ 71 $ 2,000 0001-1015-4088 Risk Management Charges $ 94,224 $ 130,819 $ 139,301 $ 69,650 $ 124,482 Total Expenditures $ 1,123,906 $ 1,223,530 $ 1,513,264 $ 734,565 $ 1,458,062 Human Resources
0001-1020-1001 Salaries & Wages, Regular $ 329,529 $ 366,630 $ 413,066 $ 221,130 $ 375,838 Human Resources Director $ 142,201
Human Resources Analyst $ 85,120
Human Resources Analyst $ 82,688
Human Resources Technician I $ 65,829
Human Resources Assistant $ -
0001-1020-1002 Salaries & Wages, Parttime $ - $ - $ - $ - $ - 0001-1020-1003 Leave Accrual Buy-Out $ 12,763 $ 20,198 $ 33,092 $ 20,472 $ 50,630 0001-1020-1004 Overtime $ 153 $ 28 $ 1,000 $ - $ 1,000
0001-1020-1008 In-Lieu Of Insurance Benefit $ 14,310 $ 16,860 $ 14,400 $ 8,400 $ 14,400 0001-1020-1012 Fica/Medicare $ 27,014 $ 30,892 $ 35,309 $ 18,963 $ 33,803 0001-1020-1013 Retirement $ 160,845 $ 147,135 $ 155,702 $ 79,122 $ 148,928 0001-1020-1014 Health Insurance $ 16,901 $ 24,100 $ 47,181 $ 17,078 $ 11,483 0001-1020-1015 Worker's Compensation $ 29,113 $ 33,973 $ 34,060 $ 18,473 $ 34,385 0001-1020-1024 Additional Duty $ - $ - $ - $ -
0001-1020-2020 Office Supplies $ - $ - $ - $ -
0001-1020-2021 Special Departmental Expense $ 51 $ - $ - $ - 0001-1020-3030 Professional Services $ - $ - $ - $ -
0001-1020-3031 Communications $ 1,462 $ 2,219 $ 3,000 $ 1,322 $ 3,000 0001-1020-3034 Rents & Leases $ 937 $ 2,904 $ 1,200 $ 3,493 $ 4,200 Copier Leases (2) $ 4,200
0001-1020-3035 Operations & Maintenance $ 4 $ - $ 100 $ - $ 100 Copier Usage Fees $ -
0001-1020-3036 Memberships & Subscriptions $ 622 $ 3,628 $ 5,000 $ 4,675 $ 5,000 7

FY 27 Proposed Budget-DRAFT
Account Number Description
FY 2023-24
Audited
FY 2024-25
Unaudited
FY 2025-26
Amended
Budget as of
1/26/26
FY 2025-26
YTD as of
1/30/26
FY 2026-27

REQUESTED
FY 2026-27
Details
CALPELRA- CA Labor Public Employers Labor Relations Assoc. $ 3,500 Liebert Cassidy Whitmore Consortium $ 1,000
Other $ 500
0001-1020-3037 Travel/Conferences/Meetings $ 6,159 $ 7,284 $ 10,000 $ 6,178 $ 10,000 CALPELRA- CA Labor Public Employers Labor Relations Assoc. $ 6,000 Liebert Cassidy Whitmore Consortium $ 3,500
Other $ 500
0001-1020-3038 Training $ 495 $ 2,096 $ 2,000 $ - $ 2,000 Human Resources Training $ 2,000
0001-1020-4088 Risk Management Charges $ 63,706 $ 86,371 $ 85,265 $ 42,633 $ 71,956 Total Expenditures $ 664,013 $ 744,369 $ 840,375 $ 441,939 $ 766,723 City Treasurer
0001-1025-1002 Salaries & Wages, Parttime $ 2,340 $ 2,340 $ 2,340 $ 1,365 $ 2,340 Treasurer $ 2,340
0001-1025-1012 Fica/Medicare $ 179 $ 179 $ 181 $ 104 $ 181 0001-1025-1015 Worker's Compensation $ 209 $ 234 $ 173 $ 117 $ 183 0001-1025-3036 Memberships & Subscriptions $ - $ - $ 155 $ - 0001-1025-3037 Travel/Conferences/Meetings $ - $ 40 $ 300 $ - Total Expenditures $ 2,728 $ 2,793 $ 3,149 $ 1,586 $ 2,704 Non-Departmental
0001-1050-2020 Office Supplies $ 28,144 $ 30,491 $ 46,000 $ 8,581 $ 49,000 Citywide Office Supplies
Mail Machines (supplies, postage)
Envelopes/Letterhead/Receipts/Forms
Payroll Checks & AP Checks
W2 and 1099 Forms
0001-1050-2021 Special Departmental Expense $ 24,903 $ 17,991 $ 21,000 $ 11,794 $ 22,000 Oral Board Expenses
Pre-employment activities
Mail Machine Software License
8

FY 27 Proposed Budget-DRAFT
Account Number Description
FY 2023-24
Audited
FY 2024-25
Unaudited
FY 2025-26
Amended
Budget as of
1/26/26
FY 2025-26
YTD as of
1/30/26
FY 2026-27

REQUESTED
FY 2026-27
Details
Other
0001-1050-3030 Professional Services $ 361,965 $ 459,004 $ 367,000 $ 207,560 $ 385,000 City Attorney Legal Services
0001-1050-3033 Printing & Advertising $ 6,955 $ 13,475 $ 14,000 $ 1,871 $ 16,000 Legal, Classified Notices, Other
0001-1050-3034 Rents & Leases $ 6,421 $ 4,033 $ 11,000 $ 72 $ 13,000 Copiers
Mail Machines
0001-1050-3035 Operations & Maintenance $ 2,002 $ 972 $ 2,200 $ - $ 100 Copier Usage Fees
0001-1050-3036 Memberships & Subscriptions $ 45,389 $ 44,455 $ - $ - $ - 0001-1050-3099 Miscellaneous $ 11,391 $ 15,665 $ 23,000 $ 4,299 $ 25,000 Armored Car Service
0001-1050-3102 Electronic Pmt Processing Exp $ 19,597 $ 19,764 $ 20,000 $ 8,319 $ 20,000 Front Counter Terminals
0001-1050-4041 Equipment Maint. Charges $ 101,446 $ 101,746 $ 100,621 $ 50,310 $ 95,198 0001-1050-4045 Building Maint. Charges $ 877,143 $ 809,860 $ 771,687 $ 385,843 $ 785,524 0001-1050-4087 Information Technology Charges $ 709,159 $ 693,601 $ 728,520 $ 364,260 $ 743,545 0001-1050-4089 Employee Benefits Charges $ 520,893 $ 584,417 $ 648,224 $ 324,112 $ 848,984 0001-1050-5030 Interest-Interfund Loans $ - $ - $ - $ - $ - 0001-1050-6021 Machinery & Equipment $ - $ - $ - $ - 0
Total Expenditures $ 2,715,408 $ 2,795,474 $ 2,753,252 $ 1,367,021 $ 3,003,352 Police - Administration
0001-2020-1001 Salaries & Wages, Regular $ 1,001,684 $ 967,766 $ 1,039,056 $ 552,180 $ 1,068,990 Police Chief $ 202,020
Police Lieutenant $ 156,597
Executive Assistant $ 53,801
Code Enforcement Manager (90% 2020 / 10% Fd 0009) $ 82,684 Code Enforcement Officer $ 53,118
Public Safety Communications Supervisor $ 75,545
9

FY 27 Proposed Budget-DRAFT
Account Number Description
FY 2023-24
Audited
FY 2024-25
Unaudited
FY 2025-26
Amended
Budget as of
1/26/26
FY 2025-26
YTD as of
1/30/26
FY 2026-27

REQUESTED
FY 2026-27
Details
Public Safety Dispatcher $ 58,560
Public Safety Dispatcher $ 53,116
Public Safety Dispatcher $ 62,988
Public Safety Dispatcher $ 60,060
Public Safety Dispatcher $ 55,772
Community Services Officer $ 48,429
Police Clerk II $ 50,528
Police Clerk I $ 55,772
0001-2020-1002 Salaries & Wages, Parttime $ 151 $ - $ - $ - $ - 0001-2020-1003 Leave Accrual Buy-Out $ 48,062 $ 76,754 $ 57,502 $ 23,767 $ 74,027 0001-2020-1004 Overtime $ 12,287 $ 29,356 $ 50,000 $ 16,543 $ 50,000 0001-2020-1005 Holiday Pay $ 25,624 $ 32,459 $ 36,604 $ 17,438 $ 36,988 0001-2020-1007 Special Duty $ 747 $ - $ - $ 1,387 $ -
0001-2020-1008 In-Lieu Of Insurance Benefit $ 15,411 $ 16,476 $ 20,880 $ 12,180 $ 20,160 0001-2020-1012 Fica/Medicare $ 75,541 $ 74,407 $ 87,848 $ 43,228 $ 91,361 0001-2020-1013 Retirement $ 490,835 $ 475,078 $ 496,166 $ 256,167 $ 538,132 0001-2020-1014 Health Insurance $ 194,579 $ 193,776 $ 247,407 $ 100,489 $ 246,692 0001-2020-1015 Worker's Compensation $ 83,028 $ 88,976 $ 88,850 $ 43,787 $ 97,285 0001-2020-1024 Additional Duty $ 652 $ - $ - $ - $ -
0001-2020-2020 Office Supplies $ 3,058 $ 2,165 $ 3,000 $ 2,391 $ 4,000 0001-2020-2021 Special Departmental Expense $ 49,393 $ 29,375 $ 25,000 $ 16,509 $ 30,000 DA and Citizens portal encumbered in FY 22/23
Community Services Supplies
E ticket equipment
Small equipment Purchases
Miscellaneous supplies (First Aid/Protective gear etc.) Furniture/Equipment Replacement
0001-2020-2024 Uniform & Clothing Expense $ 8,403 $ 9,763 $ 10,000 $ 3,776 $ 10,000 0001-2020-3029 Towing Fees $ 1,930 $ - $ 3,000 $ 2,450 $ 3,000 0001-2020-3030 Professional Services $ 187,474 $ 223,637 $ 195,000 $ 115,745 $ 200,000 0001-2020-3031 Communications $ 60,800 $ 22,474 $ 21,000 $ 8,980 $ 30,000 0001-2020-3032 Utilities $ - $ - $ 25,000 $ - $ 25,000
10

FY 27 Proposed Budget-DRAFT
Account Number Description
FY 2023-24
Audited
FY 2024-25
Unaudited
FY 2025-26
Amended
Budget as of
1/26/26
FY 2025-26
YTD as of
1/30/26
FY 2026-27

REQUESTED
FY 2026-27
Details
0001-2020-3034 Rents & Leases $ 121,852 $ 129,670 $ 185,000 $ 45,501 $ 170,000 RIMS Software
911 Dispatch Center Lease
Copier Lease
0001-2020-3035 Operations & Maintenance $ 2,863 $ 1,173 $ 3,500 $ 22 $ 3,500 Copier Usage Fees
0001-2020-3036 Memberships & Subscriptions $ 1,975 $ 1,893 $ 3,000 $ 1,366 $ 3,000 0001-2020-3037 Travel\Conferences\Meetings $ 7,732 $ 10,837 $ 7,500 $ 5,540 $ 7,500 0001-2020-3038 Training $ 22,826 $ 22,291 $ 20,000 $ 11,659 $ 20,000 Dispatch
Code Enforcement
Administrative Personnel
0001-2020-3099 Miscellaneous $ - $ - $ -
0001-2020-3102 Electronic Pmt Processing Exp $ 561 $ 767 $ 700 $ 558 $ 1,100 0001-2020-4041 Equipment Maint. Charges $ 243,956 $ 244,408 $ 244,593 $ 122,303 $ 236,428 0001-2020-4088 Risk Management Charges $ 195,573 $ 257,606 $ 246,833 $ 123,417 $ 238,647 0001-2020-6021 Machinery & Equipment $ 60,993 $ 2,090 $ 69,000 $ 65,763 $ 20,000 0001-2020-6031 Improvements Other Than Bldg $ - $ - $ - $ 16,000 Sign Total Expenditures $ 2,917,990 $ 2,913,197 $ 3,186,439 $ 1,593,146 $ 3,241,810 Police - Field Operations - (Cont.)
0001-2021-1001 Salaries & Wages, Regular $ 1,112,788 $ 1,182,040 $ 1,278,183 $ 694,002 $ 1,253,858 Police Corporal $ 104,649
Police Sergeant $ 89,571
Police Officer (Detective) $ 98,406
Police Officer (Street Crimes) $ 96,099
Police Officer (Detective) $ 93,791
Police Officer (SRO) $ 92,291
Police Officer $ 75,928
Police Officer $ 92,291
Police Officer $ 75,928
11

FY 27 Proposed Budget-DRAFT
Account Number Description
FY 2023-24
Audited
FY 2024-25
Unaudited
FY 2025-26
Amended
Budget as of
1/26/26
FY 2025-26
YTD as of
1/30/26
FY 2026-27

REQUESTED
FY 2026-27
Details
Police Corporal $ 102,157
Police Officer $ 83,711
Police Officer (Street Crimes) $ 85,211
Police Officer $ 87,897
Police Officer $ 75,928
0001-2021-1002 Salaries & Wages, Parttime $ - $ - $ - $ - $ - 0001-2021-1003 Leave Accrual Buy-Out $ 45,485 $ 45,561 $ 47,734 $ 58,710 $ 47,093 0001-2021-1004 Overtime $ 253,685 $ 196,295 $ 200,000 $ 123,769 $ 190,000 0001-2021-1005 Holiday Pay $ 79,865 $ 89,213 $ 100,242 $ 51,572 $ 98,895 0001-2021-1006 Stand By Pay $ 6,948 $ 8,470 $ 9,100 $ 1,750 $ 9,100 0001-2021-1007 Special Duty $ 17,650 $ 17,849 $ 19,524 $ 9,521 $ 22,644 0001-2021-1008 In-Lieu Of Insurance Benefit $ 21,000 $ 14,460 $ 14,400 $ 8,400 $ 21,600 0001-2021-1012 Fica/Medicare $ 112,679 $ 113,259 $ 125,290 $ 63,785 $ 125,283 0001-2021-1013 Retirement $ 647,654 $ 777,967 $ 859,901 $ 453,380 $ 892,849 0001-2021-1014 Health Insurance $ 138,925 $ 187,780 $ 194,328 $ 85,428 $ 173,232 0001-2021-1015 Worker's Compensation $ 91,181 $ 108,626 $ 123,174 $ 60,594 $ 127,869 0001-2021-1024 Additional Duty $ 406 $ - $ - $ - $ -
0001-2021-2020 Office Supplies $ 2,326 $ 2,063 $ 3,000 $ 523 $ 3,000 Patrol Room Supplies
0001-2021-2021 Special Departmental Expense $ 60,194 $ 42,781 $ 45,000 $ 16,173 $ 45,000 Broken Equipment Replacement
Explorer Post Funding
Ammunition
Bloodborne Pathogens Protective Equip
Crime Scene Supplies
Weapons Cleaning Equipment
Flares
Gun supplies
Interview Room Equipment
Truleo Service
0001-2021-2024 Uniform & Clothing Expense $ 30,440 $ 18,508 $ 50,000 $ 13,897 $ 50,000 Uniform Cleaning, Replacement & Repair
12

FY 27 Proposed Budget-DRAFT
Account Number Description
FY 2023-24
Audited
FY 2024-25
Unaudited
FY 2025-26
Amended
Budget as of
1/26/26
FY 2025-26
YTD as of
1/30/26
FY 2026-27

REQUESTED
FY 2026-27
Details
0001-2021-3030 Professional Services $ 2,040 $ - $ 1,000 $ - $ 1,000 Other Professional Servies
0001-2021-3031 Communications $ 28,836 $ 34,404 $ 26,000 $ 13,422 $ 30,000 Air Cards & Cell Phones
Portable Radio Equipment
0001-2021-3034 Rents & Leases $ 36,800 $ 106,275 $ 121,427 $ 122,194 $ 125,000 Axon In Car Video
Axon Body Camera Program
0001-2021-3036 Memberships & Subscriptions $ - $ - $ - $ - $ - 0001-2021-3037 Travel/Conferences/Meetings $ 252 $ 732 $ 1,000 $ - $ 1,000 0001-2021-3038 Training $ 34,038 $ 28,722 $ 35,000 $ 14,521 $ 35,000 Continuation of Enhanced Training Prog (PD Strategic Plan Goal) 0001-2021-3099 Miscellaneous $ - $ - $ - $ - $ -
0001-2021-4041 Equipment Maint. Charges $ - $ - $ -
0001-2021-4088 Risk Management Charges $ 372,309 $ 538,227 $ 345,316 $ 172,658 $ 317,935 0001-2021-6021 Machinery & Equipment $ - $ - $ - $ - $ - 0001-2021-6031 Improvements Other Than Bldg $ - $ - $ - $ - $ - Total Expenditures $ 3,095,501 $ 3,513,232 $ 3,599,619 $ 1,964,299 $ 3,570,358 Fire Department
0001-2030-2020 Office Supplies $ 920 $ 724 $ 1,000 $ 655 $ 1,850 0001-2030-2021 Special Departmental Expense $ 48,266 $ 56,302 $ 61,500 $ 30,369 $ 71,100 Tools, Equipment and PPE $ 2,000
Medical supplies $ 14,300
Sanitary Supplies $ 12,000
Prevention Supplies $ 7,500
Furniture Replacement $ 15,500
Station Supplies and Maintenance $ 14,000
SCBA repair & maint. $ 5,800
0001-2030-2023 Small Tools $ - $ - $ - $ -
0001-2030-2024 Uniform & Clothing Expense $ - $ 919 $ 1,000 $ - $ 1,000 13

FY 27 Proposed Budget-DRAFT
Account Number Description
FY 2023-24
Audited
FY 2024-25
Unaudited
FY 2025-26
Amended
Budget as of
1/26/26
FY 2025-26
YTD as of
1/30/26
FY 2026-27

REQUESTED
FY 2026-27
Details
Reserve Uniform T-shirts
Reserve Uniform Sweatshirts
0001-2030-2025 Fire Marshal Supplies $ 1,744 $ 2,314 $ 3,000 $ 396 $ 19,500 Knox Box Key Boxes $ 13,500
Hydrant Flow Testing Equipment $ 3,000
Fire Inspection Forms $ 2,000
Fire Marshal Office Supplies $ 1,000
0001-2030-3030 Professional Services $ 2,924,980 $ 1,701,324 $ 3,244,015 $ 20,204 $ 2,986,412 Merced County Cost-Sharing Agreement: Mechanic $ 75,000 CAL FIRE Agreement $ 2,903,912
Weed Abatement Services $ 3,000
Streamline Fire Inspection Program $ 4,500
0001-2030-3031 Communications $ 8,417 $ 7,598 $ 8,000 $ 3,096 $ 8,000 0001-2030-3032 Utilities $ 39,744 $ 42,506 $ 61,000 $ 24,174 $ 68,000 PG&E and MID
0001-2030-3034 Rents & Leases $ 3,939 $ 5,094 $ 5,000 $ 4,426 $ 9,900 Station 41 & 42 Copier Leases
0001-2030-3035 Operations & Maintenance $ 192 $ - $ 1,000 $ - $ - Copy Machine Usage
0001-2030-3038 Training $ 421 $ 1,120 $ 2,000 $ - $ 5,000 Fire Education Courses
0001-2030-3039 State Emergency Strike Team $ - $ - $ - $ - 0001-2030-3063 Reserve Fire Fighter Program $ - $ - $ - $ - 0001-2030-4041 Equipment Maint. Charges $ 227,292 $ 227,899 $ 226,082 $ 113,041 $ 215,119 0001-2030-4088 Risk Management Charges $ - $ - $ -
0001-2030-6021 Machinery & Equipment $ - $ - $ 348,214 $ 348,214 $ 10,000 0001-2030-6031 Improvements Other Than Bldg $ - $ 125,000 $ - Total Expenditures $ 3,255,915 $ 2,045,800 $ 4,086,811 $ 544,575 $ 3,395,881 Community Development Department
0001-4000-1001 Salaries & Wages, Regular $ 763,200 $ 638,708 $ 903,195 $ 392,878 $ 794,098 14

FY 27 Proposed Budget-DRAFT
Account Number Description
FY 2023-24
Audited
FY 2024-25
Unaudited
FY 2025-26
Amended
Budget as of
1/26/26
FY 2025-26
YTD as of
1/30/26
FY 2026-27

REQUESTED
FY 2026-27
Details
Community Development Director $ 157,041
Chief Building Official/Fire Code Official $ 132,498
Civil Engineering Assistant $ 80,760
Senior Planner $ 89,499
Planning Technician $ 47,421
Executive Assistant $ 54,916
Project Accountant/Successor Agency Assistant $ 73,635
Administrative Assistant I $ 40,067
Building Permit Technician II $ 63,162
Building Permit Technician I $ 55,099
0001-4000-1002 Salaries & Wages, Parttime $ - $ - $ - $ 12,169 $ - 0001-4000-1003 Leave Accrual Buy-Out $ 18,381 $ 29,303 $ 50,232 $ 5,498 $ 31,462 0001-4000-1004 Overtime $ 628 $ 2,750 $ 3,000 $ 1,715 $ 3,000 0001-4000-1008 In-Lieu Of Insurance Benefit $ 8,720 $ 1,730 $ - $ 600 $ 7,200 0001-4000-1012 Fica/Medicare $ 58,045 $ 48,446 $ 73,167 $ 30,022 $ 63,936 0001-4000-1013 Retirement $ 258,563 $ 285,296 $ 330,573 $ 156,008 $ 302,811 0001-4000-1014 Health Insurance $ 86,546 $ 89,273 $ 169,263 $ 58,309 $ 195,214 0001-4000-1015 Worker's Compensation $ 63,635 $ 59,831 $ 70,577 $ 29,944 $ 65,037 0001-4000-1024 Additional Duty $ - $ - $ -
0001-4000-2020 Office Supplies $ 3,069 $ 3,127 $ 2,500 $ 1,625 $ 1,200 Miscellaneous
Business Cards
FedEx Overnight Postage
0001-4000-2021 Special Departmental Expense $ 64,632 $ 41,497 $ 38,500 $ 40,856 $ 38,500 Code Books $ 2,500
Software-Cloud Permit $ 33,000
Miscellaneous $ 3,000
0001-4000-2023 Small Tools $ - $ - $ 300 $ - $ 300
0001-4000-2024 Uniform & Clothing Expense $ 98 $ 158 $ 250 $ - $ 250 0001-4000-3030 Professional Services $ 419,529 $ 235,233 $ 435,000 $ 140,727 $ 455,000 Contracted Services Planning/Building $ 325,000
AB1600 Report 5,000
15

FY 27 Proposed Budget-DRAFT
Account Number Description
FY 2023-24
Audited
FY 2024-25
Unaudited
FY 2025-26
Amended
Budget as of
1/26/26
FY 2025-26
YTD as of
1/30/26
FY 2026-27

REQUESTED
FY 2026-27
Details
Civil Engineering & Design Services 100,000
MuniServices Business License Processing 25,000
0001-4000-3031 Communications $ 2,177 $ 3,334 $ 3,000 $ 1,766 $ 3,000 Wireless Fees 3,000
0001-4000-3033 Printing & Advertising $ 233 $ 78 $ 2,000 $ 53 $ 1,000 0001-4000-3034 Rents & Leases $ 6,615 $ 7,349 $ 7,000 $ 5,717 $ 8,000 Copier Lease 7,000
0001-4000-3035 Operations & Maintenance $ 4,438 $ 2,082 $ 6,000 $ 1,206 $ 3,500 Copier Usage Fees 3,500
0001-4000-3036 Memberships & Subscriptions $ 3,530 $ 2,759 $ 1,895 $ - $ 2,395 CALBO (Building Officials Org) $ 350
ICC (International Code Council) $ 295
YICC (Yosemite Chapter ICC) $ 75
Environmental System Research Institute $ 500
ICSC $ 175
APA $ 1,000
0001-4000-3037 Travel/Conferences/Meetings $ 513 $ - $ 5,300 $ 625 $ 8,800 CALBO Hotel, Parking and Travel $ 4,800
Engineering, Planning and Admin Misc. Travel $ 4,000
0001-4000-3038 Training $ 145 $ 1,617 $ 7,750 $ 1,640 $ 7,750 CALBO (Building Officials Org) $ 750
Commissioner/CDD Training $ 7,000
0001-4000-3097 Plan Check Fees $ 70,419 $ 104,009 $ 65,000 $ - $ 65,000 Contracted Plan Checks $ 65,000
0001-4000-3100 Inspection Fees $ 57,736 $ 75,891 $ 65,000 $ - $ 65,000 Backup Inspectors $ 65,000
0001-4000-3102 Electronic Pmt Processing Exp $ 4,537 $ 798 $ 5,500 $ 821 $ 4,000 0001-4000-4088 Risk Management Charges $ 134,659 $ 178,706 $ 185,912 $ 92,956 $ 156,987 0001-4000-6021 Machinery & Equipment $ 90,162 $ - $ - $ - $ - 0001-4000-6031 Improvements Other Than Bldg $ - $ - $ - $ - Total Expenditures $ 2,120,210 $ 1,811,975 $ 2,430,914 $ 975,135 $ 2,283,440 16

FY 27 Proposed Budget-DRAFT
Account Number Description
FY 2023-24
Audited
FY 2024-25
Unaudited
FY 2025-26
Amended
Budget as of
1/26/26
FY 2025-26
YTD as of
1/30/26
FY 2026-27

REQUESTED
FY 2026-27
Details
Community Development Department - Cannabis Division
0001-4003-2021 Special Departmental Expense $ - $ - $ 500 $ - $ 500 Miscellaneous Supplies $ 500
0001-4003-3030 Professional Services $ 19,839 $ 15,958 $ 40,000 $ 12,056 $ 29,000 Attorney Legal Services $ 7,000
Monitoring & Compliance Services $ 15,000
Miscellaneous $ 7,000
0001-4003-3033 Printing & Advertising $ - $ - $ 250 $ - $ 250 0001-4003-3037 Travel/Conferences/Meetings $ - $ - $ 250 $ - $ 250 Total Expenditures $ 19,839 $ 15,958 $ 41,000 $ 12,056 $ 30,000 Storm Water
0001-5053-1001 Salaries & Wages, Regular $ 114,415
Sewer Maint Worker II $ 60,515
Sewer Maint Worker I $ 53,900
0001-5053-1002 Salaries & Wages, Parttime $ -
0001-5053-1003 Leave Accrual Buy-Out $ -
0001-5053-1004 Overtime $ 15,000
0001-5053-1007 Special Duty $ -
0001-5053-1008 In-Lieu Of Insurance Benefit $ -
0001-5053-1012 Fica/Medicare $ 9,900
0001-5053-1013 Retirement $ 39,194
0001-5053-1014 Health Insurance $ 14,764
0001-5053-1015 Worker's Compensation $ 10,071
0001-5053-1024 Additional Duty $ -
0001-5053-2021 Special Departmental Expense $ 48,980
Parts for repair of storm lift stations $ 10,000
Curb & gutter replacement $ 21,000
Oil & lube for lift stations $ 630
Sand $ 10,000
17

FY 27 Proposed Budget-DRAFT
Account Number Description
FY 2023-24
Audited
FY 2024-25
Unaudited
FY 2025-26
Amended
Budget as of
1/26/26
FY 2025-26
YTD as of
1/30/26
FY 2026-27

REQUESTED
FY 2026-27
Details
Chemical weed abatement $ 7,350
0001-5053-2023 Small Tools $ 3,000
Shovels, rakes, brooms, misc. hand tools $ 3,000
0001-5053-2024 Uniform & Clothing Expense $ 4,000
Safety Boots $ 800
Gloves: Rubber & Leather $ 200
Reflective Jackets $ 200
Rain Gear & Clothing $ 600
Misc. Safety Supplies $ 200
Uniform Cleaning $ 2,000
0001-5053-3030 Professional Services $ 14,000
Electrical Repair $ 3,000
Storm Pump Repair $ 7,500
Storm Drain/Storm Main Repair $ 3,000
Storm Sampling $ 500
0001-5053-3031 Communications $ 3,700
AT&T $ 2,200
Cell Phones $ 1,500
0001-5053-3032 Utilities $ 10,000
Merced Irrigation District $ 2,000
Pacific Gas & Electric $ 8,000
0001-5053-4088 Risk Management $ 21,835
Total Expenditures $ 308,859
Recreation Department
0001-6060-1001 Salaries & Wages, Regular $ 90,216 $ 115,556 $ 122,483 $ 68,835 $ 128,547 Recreation Supervisor $ 73,674
Recreation Coordinator $ 54,873
0001-6060-1002 Salaries & Wages, Parttime $ 83,896 $ 51,499 $ 79,200 $ 34,254 $ 82,742 18

FY 27 Proposed Budget-DRAFT
Account Number Description
FY 2023-24
Audited
FY 2024-25
Unaudited
FY 2025-26
Amended
Budget as of
1/26/26
FY 2025-26
YTD as of
1/30/26
FY 2026-27

REQUESTED
FY 2026-27
Details
Seasonal Recreation Leaders (5) $ 82,742
0001-6060-1003 Leave Accrual Buy-Out $ 1,106 $ 1,028 $ - $ - $ 7,084 0001-6060-1004 Overtime $ 66 $ 36 $ 300 $ - $ -
0001-6060-1007 Special Duty $ - $ - $ - $ - $ -
0001-6060-1008 In-Lieu Of Insurance Benefit $ 5,310 $ 7,230 $ 7,200 $ 4,200 $ 7,200 0001-6060-1012 Fica/Medicare $ 13,579 $ 13,004 $ 16,002 $ 7,969 $ 17,256 0001-6060-1013 Retirement $ 76,348 $ 37,714 $ 40,375 $ 20,801 $ 44,035 0001-6060-1014 Health Insurance $ 6,256 $ 9,567 $ 10,321 $ 5,918 $ 11,483 0001-6060-1015 Worker's Compensation $ 14,287 $ 15,190 $ 15,436 $ 8,258 $ 17,554 0001-6060-1024 Additional Duty $ - $ - $ - $ - $ -
0001-6060-2020 Office Supplies $ - $ - $ - $ - $ 100
0001-6060-2021 Special Departmental Expense $ 130 $ 537 $ 700 $ 478 $ 400 0001-6060-2023 Small Tools $ - $ 179 $ 100 $ 45 $ 100
0001-6060-2024 Uniform & Clothing Expense $ 357 $ 787 $ 500 $ 337 $ 500 0001-6060-2041 Swim Lessons/Aquatics $ - $ - $ - $ - $ - 0001-6060-2042 Drop In $ - $ - $ 250 $ - $ 250
0001-6060-2043 Summer Youth Camps $ - $ 222 $ - $ - $ 2,000 0001-6060-2044 Youth Indoor Soccer $ 844 $ 1,429 $ 2,000 $ - $ 3,000 Indoor Soccer Balls
Participant Shirts
Awards
Professional Services - Sports Officials
Indoor Soccer Equipment
0001-6060-2045 Youth Basketball $ 11,716 $ 12,312 $ 14,000 $ 803 $ 14,000 Miscellaneous Supplies/Equipment
Participant Shirts
Awards
Professional Services - Sports Officials
0001-6060-2046 Youth Flag Football $ 4,932 $ 4,965 $ 5,500 $ 4,111 $ 5,000 Participant Shirts
Awards
Miscellaneous Supplies
19

FY 27 Proposed Budget-DRAFT
Account Number Description
FY 2023-24
Audited
FY 2024-25
Unaudited
FY 2025-26
Amended
Budget as of
1/26/26
FY 2025-26
YTD as of
1/30/26
FY 2026-27

REQUESTED
FY 2026-27
Details
Professional Services - Sports Officials
0001-6060-2047 Youth Volleyball $ 3,970 $ 10,034 $ 4,800 $ 3,081 $ 10,000 Participant Shirts
Awards
Professional Services - Sports Officials
0001-6060-2048 Track Meet $ 585 $ 504 $ 600 $ - $ 600
Starter's Gun Blanks
Awards/Ribbons
Track Meet Equipment
0001-6060-2049 Coed Volleyball $ 7,494 $ 12,800 $ 14,000 $ 6,213 $ 14,000 Game Volleyballs
Equipment - Pole Padding
Awards/T-shirt's
Professional Services - Sports Officials
0001-6060-2050 Men's Summer Softball $ 4,427 $ 8,018 $ 4,800 $ 4,460 $ 6,000 Softballs
Miscellaneous Supplies
Awards/T-shirts
Professional Services - Sports Officials
0001-6060-2051 Coed Fall Softball $ 4,707 $ 6,902 $ 3,000 $ 2,686 $ 6,000 11" Softballs
12" Incrediballs
Awards/T-shirts
Professional Services - Sports Officials
0001-6060-2052 Men's Fall Softball $ 7,572 $ 8,010 $ 4,750 $ 4,252 $ 6,000 11" Softballs
Dolomark Chalk
Awards/T-shirts
Professional Services - Sports Officials
0001-6060-2053 Men's Winter Basketball $ - $ - $ - $ - $ - Game Balls
Awards
20

FY 27 Proposed Budget-DRAFT
Account Number Description
FY 2023-24
Audited
FY 2024-25
Unaudited
FY 2025-26
Amended
Budget as of
1/26/26
FY 2025-26
YTD as of
1/30/26
FY 2026-27

REQUESTED
FY 2026-27
Details
Professional Services - Sports Officials
0001-6060-2054 Tennis Key $ 570 $ 1,425 $ 750 $ 464 $ 750 Rekey Tennis Door Lock
Copies of Do Not Duplicate Keys
Miscellaneous Supplies -Stencil and Paint
Replace Wind Screens
Lighting
0001-6060-2055 Men's Volleyball $ - $ - $ 5,000 $ - $ 5,000 0001-6060-2056 Men's Summer Basketball $ - $ - $ - $ - $ - Game Balls
Awards
Professional Services - Sports Officials
0001-6060-2058 Misc Youth Programs $ - $ - $ 500 $ - $ 500 Misc Youth Programs
Summer Youth Classes
0001-6060-2059 Women's Volleyball $ - $ 2,075 $ 5,000 $ - $ 5,000 0001-6060-2062 Special Events $ - $ - $ - $ - $ 5,000
Easter Egg Hunt, Movies in the Park, Atwater Night Out
0001-6060-2063 Coed Summer Softball $ 4,353 $ 6,902 $ 4,000 $ 2,927 $ 6,000 11" Softballs
12" Incrediballs
Awards/T-shirts
Professional Services - Sports Officials
0001-6060-2064 Contracted Recreation Classes $ - $ - $ - $ - $ 10,000 0001-6060-2065 Coed Spring Softball $ - $ - $ - $ - $ - 0001-6060-2066 Men's Spring Softball $ - $ - $ - $ - $ - 0001-6060-2067 Field Rentals $ - $ - $ 500 $ 572 $ 12,000 0001-6060-2068 Community Center Expense $ 43 $ 427 $ 2,000 $ 244 $ 7,000 0001-6060-2074 Castle Youth Center Expense $ - $ 70 $ 500 $ 327 $ 5,000 0001-6060-2078 Various Recreation Classes $ 1,820 $ 4,368 $ 5,000 $ 2,343 $ 5,000 0001-6060-2080 Vendor Fair $ - $ - $ - $ - $ -
0001-6060-2094 Miss Atwater $ - $ - $ - $ -
21

FY 27 Proposed Budget-DRAFT
Account Number Description
FY 2023-24
Audited
FY 2024-25
Unaudited
FY 2025-26
Amended
Budget as of
1/26/26
FY 2025-26
YTD as of
1/30/26
FY 2026-27

REQUESTED
FY 2026-27
Details
0001-6060-3030 Professional Services $ 10,677 $ 11,600 $ 15,000 $ 12,590 $ 20,000 Civic Rec
0001-6060-3031 Communications $ 1,352 $ 1,608 $ 1,500 $ 805 $ 5,000 Cell Phone
0001-6060-3032 Utilities $ 78,632 $ 93,357 $ 85,000 $ 53,484 $ 95,000 0001-6060-3033 Printing & Advertising $ - $ 200 $ 168 $ 400 0001-6060-3034 Rents & Leases $ 3,355 $ 4,866 $ 16,900 $ 12,689 $ 17,000 Copier Lease
0001-6060-3035 Operations & Maintenance $ 1,658 $ 617 $ 1,000 $ - $ 100 Copier Usage Fees
0001-6060-3036 Memberships & Subscriptions $ 700 $ 838 $ 900 $ 700 $ 900 CPRS Memberships
0001-6060-3037 Travel/Conferences/Meetings $ 3,080 $ 2,627 $ 4,000 $ - $ 4,000 CPRS Conferences/Meetings
0001-6060-3038 Training $ - $ 369 $ 1,500 $ 35 $ 1,500
CPRS Training
0001-6060-3102 Electronic Pmt Processing Exp $ 7,199 $ 11,377 $ 12,000 $ 5,992 $ 12,000 Web Payment
0001-6060-4088 Risk Management Charges $ 32,559 $ 40,128 $ 33,849 $ 16,925 $ 33,903 0001-6060-6021 Machinery & Equipment $ - $ - $ - $ - $ - 0001-6060-6027 Buildings $ - $ - $ - $ - $ -
0001-6060-6031 Improvements Other Than Bldg $ - $ - $ - $ - $ - Total Expenditures $ 484,922 $ 505,177 $ 541,416 $ 286,966 $ 634,904 Community Events Department
0001-6062-1001 Salaries & Wages, Regular $ 29,914 $ - $ - $ - 0001-6062-1002 Salaries & Wages, Parttime $ 11,855 $ 6,955 $ - $ - $ - On-call Intermittent Facility Attendants $ - 0001-6062-1003 Leave Accrual Buy-Out $ 130 $ - $ - $ - 0001-6062-1004 Overtime $ 12 $ - $ - $ -
0001-6062-1008 In-Lieu Of Insurance Benefit $ - $ - $ - $ - $ - 22

FY 27 Proposed Budget-DRAFT
Account Number Description
FY 2023-24
Audited
FY 2024-25
Unaudited
FY 2025-26
Amended
Budget as of
1/26/26
FY 2025-26
YTD as of
1/30/26
FY 2026-27

REQUESTED
FY 2026-27
Details
0001-6062-1012 Fica/Medicare $ 2,983 $ 984 $ - $ - $ -
0001-6062-1013 Retirement $ 2,474 $ 12,483 $ - $ - $ -
0001-6062-1014 Health Insurance $ 6,275 $ 2,751 $ - $ - $ - 0001-6062-1015 Worker's Compensation $ 3,399 $ 539 $ - $ - $ - 0001-6062-2021 Special Departmental Expense $ 1,139 $ 312 $ 1,000 $ - $ - 0001-6062-2054 Tennis Key $ -
0001-6062-2057 Easter Egg Hunt $ 563 $ 1,614 $ 1,400 $ - $ 2,000 0001-6062-2062 Special Events $ 73 $ - $ 500 $ 128 $ 1,000 0001-6062-2068 Community Center Expense $ - $ - $ - $ - $ - 0001-6062-2074 Castle Youth Center Expense $ - $ - $ - $ - $ - 0001-6062-2078 Various Events & Classes $ 4,730 $ 2,730 $ 5,500 $ 2,276 $ 5,000 Kids Craft Night
Adult Craft/Events
Senior Social Events
Movies in the Park
Atwater Night Out
Other - Misc Events
0001-6062-2080 Vendor Fair $ - $ - $ 1,000 $ - $ -
0001-6062-2093 4th of July Celebration $ - $ - $ - $ - $ - 0001-6062-2094 Miss Atwater $ 1,275 $ - $ - $ - $ -
0001-6062-2096 September 11 Remembrance $ - $ 1,150 $ 1,150 $ 800 0001-6062-2097 Christmas Parade $ 74 $ 573 $ 900 $ -
0001-6062-2098 Christmas Toy Drive $ 41 $ 44 $ 250 $ 29 0001-6062-3031 Communications $ 1,430 $ 1,583 $ 1,600 $ 551 Cell Phone
0001-6062-4088 Risk Management Charges $ 3,135 $ 9,838 $ - $ - $ - Total Expenditures $ 69,502 $ 41,556 $ 13,300 $ 3,784 $ 8,000 Public Works Department - Parks Operation
0001-6061-1001 Salaries & Wages, Regular $ 165,069 $ 172,190 $ 186,948 $ 105,583 $ 192,193 Parks Maintenance Worker I/II $ 54,072
Parks Maintenance Worker I $ 42,367
23

FY 27 Proposed Budget-DRAFT
Account Number Description
FY 2023-24
Audited
FY 2024-25
Unaudited
FY 2025-26
Amended
Budget as of
1/26/26
FY 2025-26
YTD as of
1/30/26
FY 2026-27

REQUESTED
FY 2026-27
Details
Parks Maintenance Worker I $ 49,045
Parks Maintenance Worker I $ 46,709
0001-6061-1002 Salaries & Wages, Parttime $ 26,437 $ 29,623 $ 18,623 $ 16,323 $ 18,623 0001-6061-1003 Leave Accrual Buy-Out $ 458 $ - $ - $ - $ - 0001-6061-1004 Overtime $ 15,811 $ 12,530 $ 30,000 $ 8,808 $ 30,000 0001-6061-1006 Stand By Pay $ - $ - $ - $ -
0001-6061-1007 Special Duty $ - $ - $ - $ -
0001-6061-1008 In-Lieu Of Insurance Benefit $ 4,800 $ 4,820 $ 4,800 $ 2,800 $ 4,800 0001-6061-1012 Fica/Medicare $ 15,943 $ 16,347 $ 18,388 $ 9,470 $ 18,790 0001-6061-1013 Retirement $ 76,163 $ 56,149 $ 61,624 $ 31,624 $ 65,837 0001-6061-1014 Health Insurance $ 22,197 $ 24,817 $ 30,963 $ 15,369 $ 41,340 0001-6061-1015 Worker's Compensation $ 15,800 $ 18,762 $ 17,738 $ 9,954 $ 19,113 0001-6061-1024 Additional Duty $ - $ - $ - $ - $ -
0001-6061-2020 Office Supplies $ - $ - $ - $ -
0001-6061-2021 Special Departmental Expense $ 72,933 $ 48,260 $ 57,750 $ 26,416 $ 57,750 Parts for Irrigation Repairs
Parts to Repair Push Mowers, Edgers & String Trimmers
Flags
Concrete
Fertilizer for all Parks
Padlocks
Herbicides & Rodent Control
0001-6061-2023 Small Tools $ 253 $ 416 $ 5,000 $ 1,358 $ 5,000 0001-6061-2024 Uniform & Clothing Expense $ 3,322 $ 3,173 $ 6,000 $ 2,245 $ 6,000 0001-6061-3001 City Administration Fees - Salary Alloc. $ 160,584 $ 161,092 $ 166,478 $ 83,240 $ 179,884 0001-6061-3030 Professional Services $ 47,353 $ 39,716 $ 47,250 $ 2,574 $ 47,250 Graffiti Removal $ 12,250
Fence & Gate Repairs $ 10,000
Tree Removal $ 25,000
0001-6061-3031 Communications $ 1,054 $ 1,215 $ 2,500 $ 529 $ 2,500 0001-6061-3034 Rents & Leases $ - $ - $ 1,500 $ - $ 1,500 Cement Trailer $ 1,000
Portable Fencing $ 500
0001-6061-3035 Operations & Maintenance $ - $ - $ - $ - 0001-6061-3036 Memberships & Subscriptions $ - $ - $ - $ - 24

FY 27 Proposed Budget-DRAFT
Account Number Description
FY 2023-24
Audited
FY 2024-25
Unaudited
FY 2025-26
Amended
Budget as of
1/26/26
FY 2025-26
YTD as of
1/30/26
FY 2026-27

REQUESTED
FY 2026-27
Details
0001-6061-3038 Training $ - $ 1,390 $ 1,575 $ 91 $ 1,575 Safety Training $ 1,575
0001-6061-3055 Maint. Buildings & Grounds $ 13,351 $ 11,286 $ 35,175 $ 4,051 $ 35,175 Replace Ballfield Light Bulbs & Ballasts $ 1,575
Maint. For Splash Pad $ 15,750
Restroom Repair Parts $ 2,100
Repair/Replace Park Signs $ 2,100
BBQ Repair/Replacement $ 3,150
Parts to Repair Benches/Tables $ 2,100
Recreational Facilities Repair & Maintenance $ 8,400
0001-6061-4088 Risk Management Charges $ 34,081 $ 44,264 $ 42,886 $ 21,443 $ 41,931 0001-6061-6021 Machinery & Equipment $ 11,597 $ 52,918 $ 50,000 $ 48,062 $ - 0001-6061-6031 Improvements Other Than Bldg $ - $ - $ - $ - $ - Total Expenditures $ 687,206 $ 698,968 $ 785,198 $ 389,940 $ 769,260 Miscellaneous
0001-9095-9057 Trn To Gas Tax/Street Improv $ 481,500 $ 526,575 $ 512,728 $ 416,978 0001-9095-9066 Transfer To Local Trans Fund $ -
0001-9095-9069 Transf To Maint District Funds $ 85,692 $ 92,376 $ 145,000 $ - $ 228,012 General Benefit Contribution to Maint Districts
Maintenance Districts (Shortfall)
0001-9095-9113 Transfer to Fund 5050 Public Safety CFD $ 160,821 $ - $ 109,204 0001-9095-9084 Trn To Employee Benefits Fund $ 200,000 $ 100,000 $ 100,000 $ - $ 200,000 Reserve for OPEB Obligations 100,000
Reserve for Pension Obligations 100,000
0001-9095-9086 Transf To Gen Plan Update Fund $ - $ -
0001-9095-9089 Trnsf To General Fund Cap $ - $ -
0001-9095-9095 Transfer To AVA Fund $ -
0001-9095-9104 Transf to CDBG/STBG Grant Fund $ -
0001-9095-9111 Transf To ISF Equip/BldgReplac $ 100,000 $ 100,000 $ 100,000 $ - $ 100,000 Total Expenditures $ 867,192 $ 818,951 $ 1,018,549 $ - $ 1,054,194 Total Estimated General Fund Revenues $ 20,456,367 $ 20,607,437 $ 20,649,606 $ 8,598,641 $ 21,431,693 25

FY 27 Proposed Budget-DRAFT
Account Number Description
FY 2023-24
Audited
FY 2024-25
Unaudited
FY 2025-26
Amended
Budget as of
1/26/26
FY 2025-26
YTD as of
1/30/26
FY 2026-27

REQUESTED
FY 2026-27
Details
Total Estimated General Fund Expenditures $ 18,820,947 $ 17,954,146 $ 21,583,302 $ 21,331,790 $ 2,656,621 $ (933,696) $ 99,903
$ 32,500 one - time
0003 General Fund Capital $ 132,403 positive
0003-0000-3168 CMAQ Gt-TrafficSignalSynchrztn
0003-0000-3187 HSIP-Highway Safety Imp Prg Gt
0003-0000-3188 CMAQ-Phase II Ped Imp Proj
0003-0000-3193 CMAQ-Mitchell Schools Ped Prj
0003-0000-3196 CMAQ-Phase 1 Ped Imp Proj DT $ 577,702
0003-0000-3197 CMAQ-Phase 2 Ped Imp Proj DT $ 30,446 $ 56,634 $ 1,079,237 $ - 0003-0000-3198 CMAQ-Phase 3 Ped Imp Proj DT $ 33,293 $ 5,494 $ - $ 1,000 0003-0000-3199 CMAQ-Phase 4 Ped Imp Proj DT $ 85,005 $ 15,407 - 0003-0000-3200 CMAQ-City Wide Signal Synch $ 87,747 $ 82,769 $ 1,020,653 $ 1,072 $ 1,026,418 0003-0000-3201 CMAQ-Electric Street Sweeper $ 499,000 $ 499,000 0003-0000-XXXX CMAQ -Atwater Livingston Canal Trailway Project $ 128,367 0003-0000-6001 Interest Earned $ -
0003-0000-8001 Trn Fr General Fund $ -
Total Revenues $ 814,193 $ 160,304 $ 2,598,890 $ 501,072 $ 1,154,785 0003-1080-L001 Traffic Signal Synchronization
0003-1080-N001 HSIP-Highway Safety Imp Prg Gt
0003-1080-P001 Phase II Ped Imp Proj (CMAQ)
0003-1080-R003 Mitchell Schools Ped Prj-CMAQ
0003-1080-U004 Phase 1 Ped Imp Proj Downtown $ 251,012
0003-1080-U005 Phase 2 Ped Imp Proj Downtown $ 58,929 $ 39,822 $ 1,079,237 $ 1,028,089 0003-1080-U006 Phase 3 Ped Imp Proj Downtown $ 22,373 $ 10,632 $ 97 0003-1080-U007 City Bldg - Civic Center #1
0003-1080-U008 Police Dept Remodel/Rehab
0003-1080-V001 City Bldg - Civic Center #2
0003-1080-V003 Ace Train Platform
0003-1080-V039 Osborn Park Renovation $ 717,500
0003-1080-V015 Phase 4 Ped Imp Proj Downtown $ 36,820 $ 15,407 26

FY 27 Proposed Budget-DRAFT
Account Number Description
FY 2023-24
Audited
FY 2024-25
Unaudited
FY 2025-26
Amended
Budget as of
1/26/26
FY 2025-26
YTD as of
1/30/26
FY 2026-27

REQUESTED
FY 2026-27
Details
0003-1080-X001 Ralston Park Restrooms $ - $ -
0003-1080-X002 Veteran's Park Amenity/Parking Expansion $ - $ - Parking Expansion
Park Amenity
0003-1080-X003 Splash Pad Seated Shading Area $ -
0003-1080-X004 Tennis Court Resurface $ -
0003-1080-X013 City Wide Traffic Signal Synch $ 86,670 $ 82,769 $ 1,020,653 $ 92 $ 1,026,418 0003-1080-Z001 Electric Street Sweeper $ 499,000 $ 499,000 0003-1080-XXXX Atwater Livingston Canal Trailway Project $ 128,367 Total Expenditures $ 455,804 $ 148,630 $ 2,598,890 $ 2,244,778 $ 1,154,785 0004 Measure B Fund (Public Safety Transactions & Use Tax Fund) 0004-0000-1031 Sales & Use Tax $ 5,711,910 $ 5,595,919 $ 5,274,315 $ 2,857,869 $ 5,654,293 0004-0000-6001 Interest Earned $ 65,934 $ 79,957 $ 15,000 $ 50,647 $ 70,000 Total Revenues $ 5,777,844 $ 5,675,876 $ 5,289,315 $ 2,908,516 $ 5,724,293 0004-1050-4089 Employee Benefits Charges $ 29,245 $ 26,319 $ 29,798 $ 14,899 $ 39,488 0004-2020-1001 Salaries & Wages, Regular $ 97,799 $ 74,520 $ 116,054 $ 52,048 $ 121,031 Public Safety Dispatcher $ 55,772
Public Safety Records Supervisor $ 65,259
0004-2020-1003 Leave Accrual Buy-Out $ 1,146 $ 4,598 $ 3,348 $ 3,718 $ 3,491 0004-2020-1004 Overtime $ 8,566 $ 2,455 $ 5,000 $ 3,612 $ 5,000 0004-2020-1005 Holiday Pay $ 7,759 $ 3,298 $ 9,374 $ 2,337 $ 9,776 0004-2020-1006 Stand By Pay $ - $ - $ 5,200 $ - $ 5,200 0004-2020-1008 In-Lieu Of Insurance Benefit $ 7,200 $ 6,990 $ - $ - $ - 0004-2020-1012 Fica/Medicare $ 9,266 $ 6,883 $ 10,632 $ 4,395 $ 11,054 0004-2020-1013 Retirement $ 8,110 $ 6,126 $ 38,255 $ 11,587 $ 41,460 0004-2020-1014 Health Insurance $ - $ - $ 10,321 $ 8,576 $ 22,966 0004-2020-1015 Worker's Compensation $ 8,141 $ 6,755 $ 10,255 $ 3,178 $ 11,244 0004-2020-4088 Risk Management Charges - - $ 24,219 $ 12,110 $ 24,815 0004-2020-6021 Machinery & Equipment $ 60,162 $ 1,124 $ 10,000 $ - $ 10,000 0004-2021-1001 Salaries & Wages, Regular $ 529,570 $ 643,638 $ 690,160 $ 399,629 $ 731,124 Police Sergeant (Detective) $ 133,551
27

FY 27 Proposed Budget-DRAFT
Account Number Description
FY 2023-24
Audited
FY 2024-25
Unaudited
FY 2025-26
Amended
Budget as of
1/26/26
FY 2025-26
YTD as of
1/30/26
FY 2026-27

REQUESTED
FY 2026-27
Details
Police Sergeant $ 129,908
Police Sergeant $ 118,519
Police Officer (Detective) $ 96,906
Police Officer $ 83,711
Police Officer $ 87,304
Police Officer $ 81,225
0004-2021-1002 Salaries & Wages, Parttime $ 7,539 $ 8,090 $ 49,660 $ 5,720 $ 50,495 P.T. Salaries - Reserves (1) $ 7,920
P.T. Salaries - Community Service Officers (2) $ 42,575 0004-2021-1003 Leave Accrual Buy-Out $ 7,805 $ 22,068 $ 25,446 $ 12,518 $ 26,842 0004-2021-1004 Overtime $ 135,746 $ 108,533 $ 100,000 $ 29,761 $ 100,000 0004-2021-1005 Holiday Pay $ 35,775 $ 50,418 $ 53,437 $ 29,852 $ 56,368 0004-2021-1006 Stand By Pay $ 875 $ 665 $ 4,200 $ 2,025 $ 4,200 0004-2021-1007 Special Duty $ 1,071 $ 1,297 $ 4,524 $ 2,896 $ 10,685 0004-2021-1008 In-Lieu Of Insurance Benefit $ 3,600 $ 3,240 $ 7,200 $ 4,200 $ 7,200 0004-2021-1012 Fica/Medicare $ 52,474 $ 61,501 $ 71,499 $ 35,441 $ 75,499 0004-2021-1013 Retirement $ 398,118 $ 436,042 $ 464,893 $ 255,556 $ 529,792 0004-2021-1014 Health Insurance $ 83,607 $ 87,598 $ 102,619 $ 51,593 $ 114,176 0004-2021-1015 Worker's Compensation $ 42,162 $ 59,894 $ 68,975 $ 33,559 $ 76,799 0004-2021-1024 Additional Duty $ 1,137 $ - $ - $ - $ -
0004-2021-2024 Uniform & Clothing Expense $ 38,195 $ - $ - $ - 0004-2021-3030 Professional Services $ 23,200 $ 152,008 $ 124,000 $ 5,818 $ 124,000 LPR
DA Citizens Portal
VIPER Merced County Agreement
0004-2021-3031 Communications $ - $ 3,495 $ 4,400 $ 598 $ 4,400 Neighborhood Watch
Cell Phones
0004-2021-3034 Rents & Leases $ 132,452 $ 103,717 $ 150,000 $ 4,151 $ 200,000 Taser Lease
Police Vehicle Lease -
Radio Lease
Fleet Expansion Lease -
0004-2021-4088 Risk Management Charges $ 1,013 $ - $ 190,863 $ 95,432 $ 191,376 0004-2021-6021 Machinery & Equipment $ 119,673 $ 78,854 $ 60,000 $ 38,762 $ 60,000 28

FY 27 Proposed Budget-DRAFT
Account Number Description
FY 2023-24
Audited
FY 2024-25
Unaudited
FY 2025-26
Amended
Budget as of
1/26/26
FY 2025-26
YTD as of
1/30/26
FY 2026-27

REQUESTED
FY 2026-27
Details
Vehicle upfitting
0004-2021-6031 Improvements Other Than Bldg $ - $ 20,633 $ - $ - $ - 0004-2030-1002 Salaries & Wages, Parttime $ 64 $ - $ 10,000 $ - $ 10,000 P.T. SALARIES - (4) Reserve Firefighters Special Pay Only $ 10,000 0004-2030-1012 Fica/Medicare $ 5 $ - $ 765 $ - $ 765
0004-2030-1015 Worker's Compensation $ 7 $ - $ 741 $ - $ 780 0004-2030-2021 Special Departmental Expense $ 23,534 $ 9,443 $ 7,500 $ 1,070 $ 8,500 0004-2030-3030 Professional Services $ 1,609,754 $ 2,900,000 $ 2,789,000 $ - $ 2,903,912 CAL FIRE Agreement (partial) $ 2,903,912
0004-2030-3031 Communications $ - $ - $ - $ - $ -
0004-2030-3034 Rents & Leases $ 87,917 $ - $ - $ -
0004-2030-3063 Reserve Fire Fighter Program $ 4,626 $ 837 $ 7,000 $ - $ 7,000 Training Props and Supplies
Annual Recertifications
0004-2030-4088 Risk Management Charges $ 1,013 $ - $ - $ - 0004-2030-6021 Machinery & Equipment $ 544,885 $ 453,970 $ 46,673 $ 28,958 $ 280,000 Portable Radios $ 28,000
Hoses & Nozzles $ 25,000
Type I Outfitting $ 227,000
0004-2030-6031 Improvements Other Than Bldg $ 2,065 $ - $ - $ - $ 30,000 Electric vehicle ff equipment $ 30,000
Total Expenditures $ 4,212,081 $ 5,449,004 $ 5,306,011 $ 1,153,999 $ 5,909,438 $ (185,145)
$ 227,000 one time
$ 41,855 positive
0007 Measure V Fund
0007-0000-1031 Sales & Use Tax $ 851,814 $ 818,254 $ 800,000 $ 453,128 0007-0000-6001 Interest Earned $ 160,757 $ 170,306 $ 20,000 $ 51,089 $ 30,000 Total Revenues $ 1,012,571 $ 988,560 $ 820,000 $ 504,217 $ 30,000 0007-1080-M007 Fruitland Ave Rd Improvements $ 4,143 $ 2,655,760 $ 1,385,331 $ 421,083 $ - 0007-1080-P004 Atw Blvd & First St Signal $ - $ - $ - $ - $ - 0007-1080-X013 City Wide Traffic Synch $ 11,229 $ 18,497 $ 152,236 $ 794 $ 152,983 29

FY 27 Proposed Budget-DRAFT
Account Number Description
FY 2023-24
Audited
FY 2024-25
Unaudited
FY 2025-26
Amended
Budget as of
1/26/26
FY 2025-26
YTD as of
1/30/26
FY 2026-27

REQUESTED
FY 2026-27
Details
0007-3033-3030 Professional Services $ - $ - $ 100,000 $ - $ 100,000 0007-1080-XXXX Green Sands Widening $ 1,000,000
Total Expenditures $ 15,372 $ 2,674,257 $ 1,637,567 $ 421,877 $ 1,252,983 0008 Measure V 20% Alternative Modes
0008-0000-1031 Sales & Use Tax $ 212,953 $ 204,563 $ 195,000 $ 113,282 0008-0000-6001 Interest Earned $ 21,887 $ 35,008 $ 1,000 $ 13,788 $ 30,000 Total Revenues $ 234,840 $ 239,571 $ 196,000 $ 127,070 $ 30,000 0008-1080-N001 HSIP-Highway Safety Imp Prg Gt $ - $ - $ - $ - $ - 0008-1080-P001 Phase II Ped Imp Proj $ - $ - $ - $ - $ - 0008-1080-R002 Active Transportation Plan $ - $ - $ - $ - $ - 0008-1080-R003 Mitchell Schools Ped Prj $ - $ - $ - $ - $ - 0008-1080-U004 Phase 1 Ped Imp Proj Downtown $ 76,688 $ - $ - $ - $ - 0008-1080-U005 Phase 2 Ped Imp Proj Downtown $ 7,635 $ 9,581 $ 391,796 $ 376,346 $ - 0008-1080-U006 Phase 3 Ped Imp Proj Downtown $ 2,899 $ 3,013 $ - $ 13 $ 330,000 0008-1080-V003 Ace Train Platform $ - $ - $ - $ -
0008-1080-V015 Phase 4 Ped Imp Proj Downtown $ 4,770 $ 1,996 $ - $ - $ 350,000 0008-1080-XXXX Greensands Widening Project $ 150,000
Total Expenditures $ 91,992 $ 14,590 $ 391,796 $ 376,359 $ 830,000 0009 Abandoned Vehicle Abatement Fund
0009-2020-3192 Abandoned Vehicle Abatement (AVA) $ 24,807 $ 23,321 $ 30,938 $ 19,524 $ 29,664 0009-0000-6001 Interest Earned $ 7 $ - $ 20 $ -
Total Revenues $ 24,814 $ 23,321 $ 30,958 $ 19,524 $ 29,664 0009-2020-1001 Salaries & Wages, Regular $ 14,151 $ 14,961 15,108 8,861 15,089 Code Enforcement Manager (10% Salaries & Benefits) $ 9,187 Community Services Officer (10% Salaries & Benefits) $ 5,902 0009-2020-1003 Leave Accrual Buy-Out $ 518 $ 520 43 342 27 0009-2020-1004 Overtime $ 441 $ 627 1,000 112 1,000
0009-2020-1008 In-Lieu Of Insurance Benefit $ 489 $ 324 720 420 1,440 30

FY 27 Proposed Budget-DRAFT
Account Number Description
FY 2023-24
Audited
FY 2024-25
Unaudited
FY 2025-26
Amended
Budget as of
1/26/26
FY 2025-26
YTD as of
1/30/26
FY 2026-27

REQUESTED
FY 2026-27
Details
0009-2020-1012 Fica/Medicare $ 1,118 $ 1,162 1,291 706 1,343 0009-2020-1013 Retirement $ 1,088 $ 4,855 4,980 2,568 5,169 0009-2020-1014 Health Insurance $ 2,023 $ 2,386 2,064 819 - 0009-2020-1015 Worker's Compensation $ 1,169 $ 1,379 1,245 730 1,366 0009-2020-1024 Additional Duty $ 67 $ - - - -
0009-2020-2021 Special Departmental Expense $ - $ - - - - 0009-2020-3031 Communications $ 1,081 $ 1,228 1,000 565 1,000 Cell Phone
0009-2020-4088 Risk Management Charges $ 2,427 $ 3,334 3,073 1,537 2,730 0009-2020-4089 Employee Benefit Charges $ 444 $ 470 423 212 500 Total Expenditures $ 25,016 $ 31,246 30,948 16,872 29,664 0010 Measure V Regional Fund
0010-0000-1068 Bellevue Road Realignment $ - $ 117,196 $ 2,150,000 $ 229,009 $ 1,907,087 0010-0000-1069 Buhach Widening $ - $ - $ 200,000 $ - $ 148,174 0010-0000-6001 Interest Earned $ - $ - $ - $ - $ -
Total Revenues $ - $ 117,196 $ 2,350,000 $ 2,284,270 $ 2,055,261 0010-1080-L005 Winton Way Road Improvements
0010-1080-V017 Bellevue Road Realignment $ 30,171 $ 108,745 $ 2,150,000 $ 198,280 $ 1,907,087 0010-1080-X016 Buhach Widening $ 50,611 $ 200,000 $ 45,614 $ 148,174 Total Expenditures $ 30,171 $ 159,356 $ 2,350,000 $ 243,894 $ 2,055,261 1011 Gas Tax/Street Improvement
1011-0000-3140 Gas Tax 2103 $ 288,827 $ 302,930 $ 297,408 $ 165,545 $ 311,498 1011-0000-3141 Gas Tax 2105 $ 192,616 $ 197,498 $ 205,264 $ 99,912 $ 208,293 1011-0000-3142 Gas Tax 2106 $ 92,786 $ 95,687 $ 96,578 $ 47,283 $ 95,979 1011-0000-3143 Gas Tax 2107 $ 260,723 $ 261,994 $ 279,863 $ 134,110 $ 278,535 1011-0000-3144 Gas Tax 2107.5 $ 6,000 $ 6,000 $ 6,000 $ 6,000 $ 6,000 1011-0000-4140 Admin Fees, General Fund - Salary Alloc. $ 74,041 $ 74,041 $ 80,652 $ 40,326 $ 88,525 1011-0000-4145 Admin Fees, Maintenance Dist - Salary Alloc. $ 16,453 $ 16,453 $ 17,923 $ 8,962 $ 19,672 31

FY 27 Proposed Budget-DRAFT
Account Number Description
FY 2023-24
Audited
FY 2024-25
Unaudited
FY 2025-26
Amended
Budget as of
1/26/26
FY 2025-26
YTD as of
1/30/26
FY 2026-27

REQUESTED
FY 2026-27
Details
1011-0000-4024 Traffic Engineering Plan Check $ 15,319 $ 6,380 $ 5,000 $ 13,817 $ 5,000 1011-0000-6001 Interest Earned $ - $ 3,718 $ - $ 3,935 $ 3,000 1011-0000-6091 Other Revenue $ 4,853 $ 3,963 $ - $ 5,118 $ - 1011-0000-8001 Trn Fr General Fund $ 481,500 $ 526,575 $ 512,728 $ - $ 416,978 1011-0000-8002 TRN FR SB1-RMRA $ 42,706
Total Revenues $ 1,433,118 $ 1,537,945 $ 1,501,415 $ 525,008 $ 1,433,480 1011-3033-1001 Salaries & Wages, Regular $ 241,698 $ 247,581 $ 273,422 $ 155,663 $ 300,115 Street and Parks Division Supervisor $ 92,954
Streets Maint Worker II $ 56,463
Streets Maint Worker I/II $ 59,286
Streets Maint Worker I $ 49,045
Streets Maint Worker I $ 42,367
1011-3033-1002 Salaries & Wages, Parttime $ 10,617 $ 10,204 $ 18,623 $ 7,003 $ 18,623 Streets Maint Worker I $ 18,623
1011-3033-1003 Leave Accrual Buy-Out $ 3,722 $ 4,221 $ 8,002 $ 1,524 $ 8,402 1011-3033-1004 Overtime $ 10,681 $ 14,012 $ 14,700 $ 11,165 $ 20,000 1011-3033-1006 Stand By Pay $ 12,454 $ 12,292 $ 14,000 $ 6,311 $ 14,000 1011-3033-1008 In-Lieu Of Insurance Benefit $ 2,400 $ 2,030 $ - $ 800 $ 2,400 1011-3033-1012 Fica/Medicare $ 20,372 $ 21,251 $ 25,149 $ 14,683 $ 27,811 1011-3033-1013 Retirement $ 111,106 $ 91,195 $ 98,859 $ 51,265 $ 112,213 1011-3033-1014 Health Insurance $ 50,533 $ 46,533 $ 92,298 $ 37,005 $ 72,836 1011-3033-1015 Worker's Compensation $ 21,018 $ 23,905 $ 24,259 $ 12,743 $ 28,290 1011-3033-2020 Office Supplies $ - $ - $ - $ - $ -
1011-3033-2021 Special Departmental Expense $ 151,468 $ 167,146 $ 194,150 $ 42,820 $ 103,140 Concrete $ 25,000
Misc Bolts/Nuts $ 1,315
Weed Spray $ 10,000
Ant Control/Bait $ 525
Form Materials $ 3,150
Base Rock $ 5,250
Small Equipment Parts/Supplies $ 52,500
Absorbent for Oil/Gas Spills $ 200
First Aid Supplies $ 200
Barricades/Batteries/Photo Cells/Cones $ 5,000
32

FY 27 Proposed Budget-DRAFT
Account Number Description
FY 2023-24
Audited
FY 2024-25
Unaudited
FY 2025-26
Amended
Budget as of
1/26/26
FY 2025-26
YTD as of
1/30/26
FY 2026-27

REQUESTED
FY 2026-27
Details
1011-3033-2023 Small Tools $ 16,232 $ 8,819 $ 19,500 $ 1,185 $ 19,500 Gas Powered Tools $ 8,000
Power Hand Tools $ 6,000
Shovels/Rakes/Brooms $ 5,500
1011-3033-2024 Uniform & Clothing Expense $ 3,626 $ 3,505 $ 7,000 $ 2,375 $ 7,000 Safety Gear/Gloves/PPE $ 7,000
1011-3033-3001 City Administration Fees $ 114,255 $ 124,246 $ 127,342 $ 63,671 $ 131,334 1011-3033-3030 Professional Services $ 118,398 $ 124,128 $ 162,165 $ 48,129 $ 142,140 Fire Extinguishers $ 1,890
Small Equipment Repairs $ 5,250
Street Tree Removal/Trimming $ 42,000
Traffic Engineer $ 80,000
DOT Drug Screening/Physicals $ 1,000
Hazardous Waste Disposal $ 2,000
Tipping Fees $ 10,000
1011-3033-3031 Communications $ 3,256 $ 3,687 $ 4,000 $ 1,858 $ 4,000 Cell Phone $ 4,000
1011-3033-3032 Utilities $ 219,503 $ 190,858 $ 225,000 $ 105,246 $ 225,000 1011-3033-3034 Rents & Leases $ - $ - $ 500 $ - $ 500
Trailer/Man Lift Rentals $ 500
1011-3033-3038 Training $ 804 $ - $ 1,100 $ - $ 4,000
Drug & Alcohol Awareness $ 4,000
Misc Training
1011-3033-4041 Equipment Maint. Charges $ 23,800 $ 23,800 $ 24,290 $ 12,145 $ 24,290 1011-3033-4045 Building Maint. Charges $ 32,462 $ 29,972 $ 28,560 $ 14,280 $ 29,072 1011-3033-4088 Risk Management Charges $ 48,616 $ 62,675 $ 66,151 $ 33,076 $ 64,897 1011-3033-4089 Employee Benefits Charges $ 56,836 $ 63,092 $ 72,548 $ 36,724 $ 96,770 1011-3033-6021 Machinery & Equipment $ 52,918 $ 45,615 $ - $ - $ - Service Truck
Total Expenditures $ 1,326,775 $ 1,320,767 $ 1,501,617 $ 659,671 $ 1,456,333 1013 Local Transportation Fund
1013-0000-3145 Local Transportation $ 377,505 $ - $ - $ - 1013-0000-3148 Covid Resp/Relief Supp App Act $ - $ - $ - $ - $ - 33

FY 27 Proposed Budget-DRAFT
Account Number Description
FY 2023-24
Audited
FY 2024-25
Unaudited
FY 2025-26
Amended
Budget as of
1/26/26
FY 2025-26
YTD as of
1/30/26
FY 2026-27

REQUESTED
FY 2026-27
Details
1013-0000-4008 Bridge Widening $ 1,277 $ 213 $ - $ - $ - 1013-0000-6001 Interest Earned $ 18,750 $ 19,917 $ 1,000 $ 4,289 $ 15,000 Total Revenues $ 397,532 $ 20,130 $ 1,000 $ 4,289 $ 15,000 1013-1080-M007 Fruitland Ave Rd Improvements $ - $ - $ 164,458 $ 107,430 $ - 1013-1080-P004 Atw Blvd & First St Signal $ 238,043 $ - $ - $ - $ - 1013-1080-T004 LTF-Laurel Area Sdwlk Imp Proj $ - $ - $ - $ - $ - 1013-1080-X014 Olive Avenue Overlay $ - $ - $ 230,370 $ 230,370 $ - 1013-1080-XXXX Atwater Livingston Canal Trailway Project $ 184,295 Total Expenditures $ 238,043 $ - $ 394,828 $ 337,800 $ 184,295 1015 Traffic Circulation Fund
1015-0000-1075 Traffic Circulation Tax $ 10,257 $ 9,952 $ 4,676 $ 1,336 $ 6,680 1015-0000-4092 Avenue One Traffic Signal $ 371 $ 1,858 $ 2,601 $ - $ 3,715 1015-0000-4093 Signal @ Commerce/Applegate $ - $ - $ - $ - $ - 1015-0000-4094 Signal @ Bell Dr $ - $ - $ - $ - $ -
1015-0000-4096 Applegate Traffic Signal $ - $ - $ - $ - $ - 1015-0000-6001 Interest Earned $ 39,963 $ 54,020 $ 1,000 $ 24,872 $ 30,000 1015-0000-6024 Traffic Signals & Opticons $ 829 $ - $ 399 $ 114 $ 570 Total Revenues $ 51,420 $ 65,830 $ 8,676 $ 26,322 $ 40,965 1015-1080-L001 Traffic Signal Synchronization $ - $ - $ - $ - $ - 1015-1080-U003 Winton Way & Bellevue Signal $ - $ - $ - $ - $ - 1015-1080-X008 Traffic Signal at Juniper Ave & Bridgewater St. $ - $ - $ 184,000 $ - $ - Total Expenditures $ - $ - $ 184,000 $ - $ -
1017 RSTP-Regional Surf Transp Prog
1017-0000-3147 RSTP Exchange $ 437,727 $ 444,743 $ 454,400 $ - 1017-0000-6001 Interest Earned $ 69,980 $ 106,390 $ 5,000 $ 11,998 $ 30,000 Total Revenues $ 507,707 $ 551,133 $ 459,400 $ 11,998 $ 30,000 1017-1080-L001 Traffic Signal Synchronization $ - $ - $ - $ - $ - 34

FY 27 Proposed Budget-DRAFT
Account Number Description
FY 2023-24
Audited
FY 2024-25
Unaudited
FY 2025-26
Amended
Budget as of
1/26/26
FY 2025-26
YTD as of
1/30/26
FY 2026-27

REQUESTED
FY 2026-27
Details
1017-1080-M007 Fruitland Ave. Rd Improvements $ - $ 1,642,012 $ 2,230,350 $ 629,140 $ - 1017-1080-P004 Atwater Blvd. & First St. Signal $ 367,100 $ - $ - $ - $ - 1017-1080-V003 Ace Train Platform $ 30,582 $ 4,048 $ - $ 5,400 $ - 1017-1080-X014 Olive Avenue Overlay $ - $ 797 $ 200,000 $ 200,000 $ - 1017-1080-X017 Overlay-Various Streets $ 1,000,000
1017-1080-X018 Restripe Various Streets $ 200,000
Total Expenditures $ 397,682 $ 1,646,857 $ 2,430,350 $ 834,540 $ 1,200,000 1018 SB1-Road Maint & Rehab RMRA
1018-0000-3139 SB1 $ 819,368 $ 866,620 $ 860,088 $ 445,509 $ 894,001 1018-0000-6001 Interest Earned $ 60,277 $ 11,116 $ 5,000 $ 9,943 $ 8,000 Total Revenues $ 879,645 $ 877,736 $ 865,088 $ 455,452 $ 902,001 1018-1080-M007 Fruitland Ave Rd Improvements $ 138,097 $ 2,577,311 $ - $ 3,402 $ - 1018-1080-P004 Atw Blvd & First St Signal $ 275,000 $ - $ - $ - $ - 1018-1080-U004 Phase 1 Ped Imp Proj Downtown $ 460 $ - $ - $ - $ - 1018-1080-V005 Almador Terr&Harbor Dr.Crack/S $ - $ - $ - $ - 1018-1080-V006 Sidewalk Repairs var. location $ - $ - $ - 1018-1080-V007 Atwater Blvd Strip (former RDA) $ - $ - $ - 1018-1080-V008 Broadway Traffic Retasking $ - $ - $ - $ - 1018-1080-Y001 Curb, Gutter, and Sidewalk Maintenance, Repair and Replacement $ 22,077 $ 200,000 $ 62,911 $ 83,612 1018-1080-Y002 Pavement Markings and Signage Maintenance $ 19,988 $ 160,000 $ 47,850 $ 148,104 1018-1080-Y003 Traffic Signals Maintenance and Repairs $ 148 $ 20,000 $ 31,546 $ 80,000 1018-1080-Y004 Pavement Repairs $ 45,625 $ 192,583 $ 10,059 $ 10,058 1018-1080-X014 Olive Avenue Overlay $ 1,950 $ 100,000 $ 25,734 $ 25,734 1018-1080-XXXX East Broadway $ 700,000
Total Expenditures $ 413,557 $ 2,667,099 $ 672,583 $ 181,502 $ 1,047,508 1020 Parks and Recreation Fund
1020-0000-1073 Parks & Rec. Facility Tax $ 9,920 $ 12,690 $ 8,680 $ 2,480 $ 8,680 1020-0000-1074 Parks Capital Improvemt Tax $ 3,968 $ 5,136 $ 3,472 $ 992 $ 3,472 1020-0000-1079 Youth Center Facility Tax $ 5,168 $ 6,609 $ 4,522 $ 1,292 $ 4,522 35

FY 27 Proposed Budget-DRAFT
Account Number Description
FY 2023-24
Audited
FY 2024-25
Unaudited
FY 2025-26
Amended
Budget as of
1/26/26
FY 2025-26
YTD as of
1/30/26
FY 2026-27

REQUESTED
FY 2026-27
Details
1020-0000-3153 Osborn Park Renovation $ 128,728 $ 473 $ - $ 102 $ - 1020-0000-6001 Interest Earned $ 60,447 $ 66,549 $ 1,000 $ 31,286 $ 10,000 Total Revenues $ 208,231 $ 91,457 $17,674 $36,152 $ 26,674 1020-1080-V038 Cedar and First Parking Lot $ 80,000 $ - $ - $ - $ - 1020-1080-V039 Osborn Park Renovation $ 22,000 $ 11,152 $ 400,000 $ 722,960 $ 2,000,000 1020-1080-X009 Pickleball Court $ - $ - $ - $ - $ -
Total Expenditures $ 102,000 $ 11,152 $ 400,000 $ 722,960 $ 2,000,000 1040 General Plan Housing Element Fund
1040-4010-3194 AB101-Housing Dev & Financing $ 74,606 $ - $ 25,394 $ 25,394 Total Revenues $ 74,606 $ - $ 25,394 $ 25,394 $ -
1040-4010-3030 Professional Services $ 10,800 $ - $ 14,594 $ - Total Expenditures $ 10,800 $ - $ 14,594 $ - $ -
1041 General Plan Update Fund
1041-0000-6001 Interest Earned $ 51,236 $ 59,611 $ - $ 25,945 $ - 1041-0000-8001 Trn Fr General Fund $ - $ - $ - $ - $ -
1041-0000-8005 Trn Fr Water Enterprise $ - $ - $ - $ - $ - 1041-0000-8006 Trn Fr Sewer Enterprise $ - $ - $ - $ - $ - 1041-4010-3195 SB2-Planning Grants $ 160,000 $ - $ - $ - $ - 1041-4010-3196 REAP 2.0 Planning Grant $ 127,394
Total Revenues $ 270,847 $ 59,611 $ - $ 25,945 $ 127,394 1041-1080-V017 Bellevue Road Realignment $ 13,036 $ 353,840 $ - $ - 1041-4010-3030 Professional Services $ 467,564 $ 186,567 $ 1,327,308 $ 81,669 $ 1,076,158 Work Group 1 - De Novo $ 848,764
Work Group 2 - Rincon Regional Housing Element $ 74,926 Work Group 3 - Expension of Circulation Element
Work Group 4 - Fiscal Analysis & Legal
36

FY 27 Proposed Budget-DRAFT
Account Number Description
FY 2023-24
Audited
FY 2024-25
Unaudited
FY 2025-26
Amended
Budget as of
1/26/26
FY 2025-26
YTD as of
1/30/26
FY 2026-27

REQUESTED
FY 2026-27
Details
Misc. professional services $ 152,468
Total Expenditures $ 467,564 $ 199,603 $ 1,681,148 $ 81,669 $ 1,076,158 1059 CALHOME Grant
1059-0000-6001 Interest Earned $ 641 $ 849 $ - $ 397 $ - Total Revenues $ 641 $ 849 $ - $ 397 $ -
1064 CDBG Program Income
1064-0000-6001 Interest Earned $ 8,129 $ 12,335 $ 500 $ 3,984 $ 500 1064-4065-6030 Loan Repayments $ 37,000 $ 6,500 $ 6,000 $ 3,500 1064-4067-6030 Loan Repayments $ 5,900 $ 115,200 $ 25,000 $ 4,800 Total Revenues $ 51,029 $ 134,035 $ 31,500 $ 12,284 $ 500 1064-4067-3070 Loans & Grants (Rehab) $ 4,649 $ 137,051 $ 180,603 $ 5,989 1064-4067-3089 Activity Delivery Rehab $ 3,622 $ 37,709 $ 27,649 $ 14,618 Total Expenditures $ 8,271 $ 174,760 $ 208,252 $ 20,607 $ - 1078 HOME Grant Fund
1078-0000-6001 Interest Earned $ 13,072 $ 17,741 $ 1,200 $ 8,847 $ 1,200 1078-4077-6030 Loan Repayments $ - $ - $ - $ -
1078-4078-6030 Loan Repayments $ 58,000 $ - $ - $ -
1078-4086-3170 Grant Revenue - First-Time Homebuyer Program $ - $ - $ - $ - $ 341,250 1078-4087-3170 Grant Revenue - Occupied Rehabilitation Program $ - $ - $ - $ - $ 341,250 Total Revenues $ 13,072 $ 75,741 $ 1,200 $ 8,847 $ 683,700 1078-4078-3070 Loans & Grants (Rehab) $ - $ - $ 100,645 $ - $ 341,250 1078-4078-3080 General Administration $ - $ 6,017 $ 44,143 $ 2,311 $ 17,500 1078-4078-3088 Activity Delivery HB $ - $ - $ 17,216 $ - $ - 1078-1078-3089 Activity Delivery (Rehab) $ - $ 312 $ 31,783 $ 172 $ 341,250 1078-4078-3091 Loans & Grants (HB) $ - $ - $ 247,639 $ - $ - 37

FY 27 Proposed Budget-DRAFT
Account Number Description
FY 2023-24
Audited
FY 2024-25
Unaudited
FY 2025-26
Amended
Budget as of
1/26/26
FY 2025-26
YTD as of
1/30/26
FY 2026-27

REQUESTED
FY 2026-27
Details
Total Expenditures $ - $ 6,329 $ 441,426 $ 2,483 $ 700,000 1080 PLHA-Perm Local Housing Alloc
1080-4043-3170 Grant Revenue $ 158,592 $ 259,913 $ 269,804 $ 172,550 Total Revenues $ 158,592 $ 259,913 $ 269,804 $ 172,550 $ - 1080-4043-3030 Professional Services $ - $ 58,119 $ 658,408 $ 22,772 $ 586,457 Total Expenditures $ - $ 58,119 $ 658,408 $ 22,772 $ 586,457 1091 Police Facility Impact Fee
1091-0000-1077 Police Facility Impact Fee $ 4,194 $ 4,334 $ 4,000 $ 802 $ 4,000 1091-0000-6001 Interest Earned $ 5,069 $ 6,789 $ 500 $ 3,206 $ 500 Total Revenues $ 9,263 $ 11,123 $ 4,500 $ 4,008 $ 4,500 1091-2020-6021 Machinery & Equipment $ - $ - $ - $ - $ - Dispatch Workstations
1091-2021-6021 Machinery & Equipment $ 78,483 $ - $ - $ - $ - Vehicle Purchase - Patrol SUV encumbered FY 22/23
Vehicle Purchase - 2 Electric Pickups encumbered FY 22/23 Total Expenditures $ 78,483 $ - $ - $ - $ -
1093 Fire Facility Impact Fee
1093-0000-1078 Fire Facility Impact Fee $ 5,439 $ 5,619 $ 3,640 $ 1,040 $ 3,640 1093-0000-6001 Interest Earned $ 7,000 $ 9,459 $ 500 $ 12 $ 500 Total Revenues $ 12,439 $ 15,078 $ 4,140 $ 1,052 $ 4,140 1093-2030-3099 Miscellaneous $ 135 $ (1,455) $ 170 $ - $ - 1093-2030-6021 Machinery & Equipment $ 285,786 $ 285,786 $ - Total Expenditures $ 135 $ (1,455) $ 285,956 $ 285,786 $ - 1095 Government Building Facility
1095-0000-1072 Govt. Building Facility Tax $ 4,596 $ 4,738 $ 4,000 $ 758 $ 4,000 1095-0000-6001 Interest Earned $ 7,476 $ 10,014 $ 500 $ 4,688 $ 500 38

FY 27 Proposed Budget-DRAFT
Account Number Description
FY 2023-24
Audited
FY 2024-25
Unaudited
FY 2025-26
Amended
Budget as of
1/26/26
FY 2025-26
YTD as of
1/30/26
FY 2026-27

REQUESTED
FY 2026-27
Details
Total Revenues $ 12,072 $ 14,752 $ 4,500 $ 5,446 $ 4,500 3064 RDVLPMNT Obligation Retirement
3064-0000-1118 ROPS Payments $ 1,067,725 $ 729,125 $ 1,070,793 $ - $ - 3064-0000-6001 Interest Earned $ 31,533 $ 31,340 $ 10,000 $ 4,360 $ - 3064-0000-8052 Trnsf Fr CommRdvlpmtPropTrust $ 190,023 $ 13,091 $ 13,091 $ - Total Revenues $ 1,289,281 $ 773,556 $ 1,093,884 $ 4,360 $ - 3064-4016-3001 City Administration Fees $ 29,422 $ 29,422 $ 29,422 $ 14,711 $ - 3064-4016-3030 Professional Services $ 22,657 $ 12,996 $ 45,000 $ 14,297 3064-4016-3034 Rents & Leases $ - $ - $ 2,000 $ -
3064-4016-3067 SERAF $ -
3064-9095-9106 Transf to S.A. Debt Service $ 1,031,852 $ 1,030,187 $ 1,030,929 $ 12,965 $ - 3064-9095-9110 Transf To CommRdvlpmtPropTrust $ -
Total Expenditures $ 1,083,931 $ 1,072,605 $ 1,107,351 $ 41,973 $ - 3065 Low & Mod Inc Housing Asset Fund
3065-0000-6001 Interest Earned $ 31,367 $ 42,457 $ 10,000 $ 19,710 3065-0000-6022 Sale of Real Property $ 80,000 $ - $ - $ - 3065-0000-6091 Other Revenue $ 1,000 $ - $ - $ -
3065-0000-8053 Trnsf Fr RdvlpmtOblgRtrmntFund $ - $ - $ - Total Revenues $ 112,367 $ 42,457 $ 10,000 $ 19,710 $ - 3065-4017-3030 Professional Services $ 1,988 $ 3,396 $ 20,000 $ 3,094 3065-9095-9050 Trn To General Fund $ 50,000 $ - $ - $ - Muni Code Update
Total Expenditures $ 51,988 $ 3,396 $ 20,000 $ 3,094 $ - 3066 Successor Agency Debt Service
3066-0000-8053 Trnsf Fr RdvlpmtOblgRtrmntFund $ 1,031,852 $ 1,030,187 $ 1,030,929 $ 12,965 $ - Total Revenues $ 1,031,852 $ 1,030,187 $ 1,030,929 $ 12,965 $ - 39

FY 27 Proposed Budget-DRAFT
Account Number Description
FY 2023-24
Audited
FY 2024-25
Unaudited
FY 2025-26
Amended
Budget as of
1/26/26
FY 2025-26
YTD as of
1/30/26
FY 2026-27

REQUESTED
FY 2026-27
Details
3066-8020-5010 Principal-ARA Bond $ 993,926 $ 979,000 $ 1,005,000 $ - $ - 3066-8020-5020 Interest-ARA Bond $ 75,852 $ 51,187 $ 25,929 $ - $ - Total Expenditures $ 1,069,778 $ 1,030,187 $ 1,030,929 $ - $ - 3067 Community RDVLPMNT Prop Trust
3067-0000-4072 Project Extension Fees $ 1,584 $ 1,584 $ 1,584 $ 924 $ 1,584 3067-0000-4074 Applegate Connection Fees $ - $ - $ - $ - 3067-0000-6001 Interest Earned $ 4,014 $ 9,868 $ 100 $ 54 $ 100 3067-0000-6022 Sale of Real Property $ 36,914 $ - $ - $ 4,339 $ - 3067-0000-6023 Sw Quad Storm Drainage Fees $ - $ - $ - $ - $ - 3067-0000-8053 Trnsf Fr RdvlpmtOblgRtrmntFund $ - $ - $ - $ - $ - Total Revenues $ 42,512 $ 11,452 $ 1,684 $ 5,317 $ 1,684 3067-9095-9107 Transfer To RORF $ 190,023 $ 13,091 $ 13,091 $ - Total Expenditures $ 190,023 $ 13,091 $ 13,091 $ - $ -
4080 Pension Rate Stblztn 115 Trust
4080-0000-6000 Accrued Interest Earned $ 47,348 $ 4,610 $ - $ 41,574 $ - 4080-0000-8060 Transf From Emp Benefits Fund $ 100,000 $ 50,000 $ 50,000 $ - $ 50,000 Total Revenues $ 147,348 $ 54,610 $ 50,000 $ 41,574 $ 50,000 5000 Maintenance District
5000-0000-4071 Assessment District Fees $ 200,741 $ 203,304 $ 211,436 5000-0000-6001 Interest Earned $ 3,000 $ 3,000 $ 3,000
5000-0000-8001 Trn Fr General Fund $ 141,065 $ 145,000 $ 228,012 Total Revenues $ - $ 344,806 $ 351,304 $ - $ 442,448
5000-3038-2021 Special Departmental Expense $ 30,000 $ 30,000 $ 30,000 40

FY 27 Proposed Budget-DRAFT
Account Number Description
FY 2023-24
Audited
FY 2024-25
Unaudited
FY 2025-26
Amended
Budget as of
1/26/26
FY 2025-26
YTD as of
1/30/26
FY 2026-27

REQUESTED
FY 2026-27
Details
Upgrades & Improvements to Pumps/Impellers
5000-3038-2023 Small Tools $ 300 $ 300 $ 300
Rakes, shovels, hoses and bibs
5000-3038-2027 Maint Dist Lndscp Expense $ 17,000 $ 17,000 $ 17,000 Landscape & Irrigation Improvements
Irrigation Control Boxes
Herbicides and Pesticides
Horticulture Expenses
Parts & Repairs to Power Tools & Equip.

Sprinkler Repairs
5000-3038-3001 City Administration Fees - Salary Alloc. $ 106,243 $ 104,148 $ 104,148 5000-3038-3030 Professional Services $ 185,354 $ 185,354 $ 186,000 Annual Assessment
Update Engineer's Reports
NPDES Annual Permit
Streetlight Maintenance Service
Mowing and Weed Control
Motor and Pump Repair
Graffiti Removal
Landscape Services
5000-1080-Z001 electric Street Sweeper $ - $ 166,973
5000-3038-3032 Utilities $ 105,000 $ 105,000 $ 105,000
Electric Charges
Irrigation Charges
Total Expenditures $ - $ 443,897 $ 608,775 $ 442,448
5050 CFD Districts
5050-0000-4071 Assessment District Fees $ 662,481 $ 694,660 $ 721,760 $ 8,883 $ 740,000 5050-0000-6001 Interest Earned $ 677 $ 1,035 $ 500 $ - $ 500 5050-0000-8001 Trn Fr General Fund $ - $ 160,821 $ - $ 109,204 Total Revenues $ 663,158 $ 695,695 $ 883,081 $ 8,883 $ 849,704 5050-2021-1001 Salaries & Wages, Regular $ 241,499 $ 283,704 $ 306,159 $ 126,417 $ 273,097 Police Sergeant $ 104,878
41

FY 27 Proposed Budget-DRAFT
Account Number Description
FY 2023-24
Audited
FY 2024-25
Unaudited
FY 2025-26
Amended
Budget as of
1/26/26
FY 2025-26
YTD as of
1/30/26
FY 2026-27

REQUESTED
FY 2026-27
Details
Police Officer $ 75,928
Police Officer (Detective) $ 92,291
5050-2021-1003 Leave Accrual Buy-Out $ 7,425 $ 11,977 $ 11,372 $ 414 $ 10,312 5050-2021-1004 Overtime $ 22,900 $ 14,407 $ 30,000 $ 4,745 $ 30,000 5050-2021-1005 Holiday Pay $ 18,109 $ 21,105 $ 23,882 $ 9,321 $ 21,655 5050-2021-1006 Stand By Pay $ 1,925 $ 140 $ 9,100 $ 1,575 $ 9,100 5050-2021-1007 Special Duty $ 1,798 $ 4,100 $ 4,524 $ 2,378 $ - 5050-2021-1008 In-Lieu Of Insurance Benefit $ 7,200 $ 6,990 $ 7,200 $ - $ - 5050-2021-1012 Fica/Medicare $ 22,728 $ 23,216 $ 30,006 $ 7,583 $ 26,329 5050-2021-1013 Retirement $ 158,151 $ 195,188 $ 192,772 $ 86,588 $ 192,267 5050-2021-1014 Health Insurance $ 20,419 $ 19,257 $ 47,476 $ 32,943 $ 75,789 5050-2021-1015 Worker's Compensation $ 19,962 $ 26,513 $ 28,944 $ 8,798 $ 26,782 5050-2021-4088 Risk Management Charges $ 50,439 $ 74,474 $ 80,341 $ 40,171 $ 71,405 5050-2021-4089 Employee Benefits Charges $ 9,226 $ 10,504 $ 11,062 $ 5,531 $ 12,968 5050-2021-6021 Machinery & Equipment $ - $ - $ - $ -
5050-2030-3030 Professional Services $ 100,000 $ 100,000 $ 100,000 $ - $ 100,000 CAL FIRE Agreement (partial)
Total Expenditures $ 681,781 $ 791,575 $ 882,838 $ 326,464 $ 849,704 6000 Water Enterprise Fund
6000-0000-4051 Water Service Charges $ 8,398,535 $ 8,431,389 $ 8,400,000 $ 5,126,169 $ 8,600,000 6000-0000-4052 Water Connection Fees $ - $ - $ 1,000 $ - $ 1,000 6000-0000-6001 Interest Earned $ 454,916 $ 545,684 $ 40,000 $ 238,397 $ 100,000 6000-0000-6041 Delinquent Fee $ 12,840 $ 22,140 $ 20,000 $ 6,118 $ 20,000 6000-0000-6091 Other Revenue $ 29,019 $ 19,001 $ 10,000 $ 12,144 $ 10,000 Total Revenues $ 8,895,310 $ 9,018,214 $ 8,471,000 $ 5,382,828 $ 8,731,000 6000-1050-3030 Professional Services $ 6,370 $ 17,851 $ 12,500 $ 6,615 $ 12,500 Attorney Legal Services
6000-7000-3001 City Administration Fees - Incl. Internal Service Operations & Salary Alloc. $ 1,574,164 $ 1,501,703 $ 1,695,287 $ 847,644 $ 1,736,811 6000-7010-1001 Salaries & Wages, Regular $ 407,190 $ 389,098 $ 527,173 $ 286,661 $ 523,820 Water Division Supervisor $ 87,384
Water Systems Pump Operator $ 63,903
Water Systems Operator II $ 56,491
42

FY 27 Proposed Budget-DRAFT
Account Number Description
FY 2023-24
Audited
FY 2024-25
Unaudited
FY 2025-26
Amended
Budget as of
1/26/26
FY 2025-26
YTD as of
1/30/26
FY 2026-27

REQUESTED
FY 2026-27
Details
Water Systems Operator I $ 47,761
Water Systems Operator I $ 44,344
Water Systems Operator I $ 44,344
Water Systems Operator I $ 46,561
Water Systems Operator I $ 44,344
Water Systems Operator I $ 44,344
Water Systems Operator I $ 44,344
6000-7010-1002 Salaries & Wages, Parttime $ - $ - $ - $ - $ - 6000-7010-1003 Leave Accrual Buy-Out $ 21,190 $ 7,706 $ 8,402 $ 4,201 $ 8,402 6000-7010-1004 Overtime $ 16,030 $ 27,396 $ 30,000 $ 22,876 $ 35,000 6000-7010-1006 Stand By Pay $ 11,499 $ 11,302 $ 35,000 $ 6,091 $ 20,000 6000-7010-1008 In-Lieu Of Insurance Benefit $ 19,870 $ 22,130 $ 9,600 $ 9,800 $ 21,600 6000-7010-1012 Fica/Medicare $ 33,964 $ 35,021 $ 46,678 $ 22,159 $ 46,575 6000-7010-1013 Retirement $ 148,202 $ 138,654 $ 173,774 $ 86,816 $ 179,438 6000-7010-1014 Health Insurance $ 62,857 $ 47,105 $ 154,813 $ 16,652 $ 153,875 6000-7010-1015 Worker's Compensation $ 33,701 $ 37,571 $ 40,230 $ 23,632 $ 43,097 6000-7010-1024 Additional Duty $ - $ -
6000-7010-2020 Office Supplies $ 20,857 $ 22,739 $ 23,000 $ 14,500 $ 23,000 Postage for Utility Billing (1/3 ea. Water/Sewer/Garbage) $ 22,500 Office Supplies $ 500
6000-7010-2021 Special Departmental Expense $ 205,187 $ 192,969 $ 208,130 $ 98,410 $ 221,130 Distribution Repair Parts $ 136,500
Chlorine $ 47,250
Cold Patch $ 15,750
Water Meter Software Upgrade $ 6,300
First Aid Supplies $ 1,155
Diesel Fuel for Well Generator $ 1,050
Backflow Parts $ 13,125
6000-7010-2023 Small Tools $ 5,755 $ 7,005 $ 6,300 $ 8,038 $ 6,300 6000-7010-2024 Uniform & Clothing Expense $ 8,482 $ 6,863 $ 9,450 $ 4,636 $ 9,450 Boots, PPE $ 9,450
6000-7010-3030 Professional Services $ 376,952 $ 384,306 $ 723,400 $ 246,069 $ 723,400 Printing and Mailing Utility Billing (1/3 ea. Water/Sewer/Garbage) $ 13,500 Fire Extinguisher Maint $ 2,100
Water Line Installations $ 47,000
43

FY 27 Proposed Budget-DRAFT
Account Number Description
FY 2023-24
Audited
FY 2024-25
Unaudited
FY 2025-26
Amended
Budget as of
1/26/26
FY 2025-26
YTD as of
1/30/26
FY 2026-27

REQUESTED
FY 2026-27
Details
Pump Repairs $ 31,500
IT Support (Sensus Software) $ 8,400
Well Maintenance $ 29,600
Water Quality Test $ 63,000
Permit Fees $ 30,000
DOT/ Physical Exams $ 1,100
Rate Study $ 66,150
Haz-Mat Compliance $ 5,250
SGMA $ 6,300
Water Master Plan $ 262,000
Staff Augmentation $ 157,500
6000-7010-3031 Communications $ 10,483 $ 13,507 $ 14,490 $ 6,473 $ 14,490 AT&T - Alarm Lines $ 3,675
Cell Phones $ 7,665
Radio Announcements $ 3,150
6000-7010-3032 Utilities $ 1,624,709 $ 1,632,200 $ 1,909,682 $ 1,070,330 $ 1,909,682 6000-7010-3033 Printing & Advertising $ 230 $ - $ 2,000 $ - $ 2,000 Legal Notices/Advertising $ 2,000
6000-7010-3034 Rents & Leases $ 1,508 $ 1,962 $ 2,200 $ 1,543 $ 2,200 Copier Lease $ 2,200
6000-7010-3035 Operations & Maintenance $ 896 $ 430 $ 1,100 $ - $ 1,100 Copier Usage Fees $ 1,100
6000-7010-3036 Memberships & Subscriptions $ 253 $ 1,352 $ 2,895 $ - $ 2,895 Springbrook CivicPay Subscription-Utility Phone Payments $ 2,160 Miscellaneous $ 735
6000-7010-3037 Travel/Conferences/Meetings $ - $ 798 $ 1,950 $ (242) $ 1,950 Recertification, Electrical Courses, Etc. $ 375
League of CA Cities-Public Works $ 525
Misc. Training Travel $ 1,050
6000-7010-3038 Training $ 1,451 $ 5,421 $ 6,480 $ 3,279 $ 6,480 Recertification, Electrical Courses, Etc. $ 1,755
League of CA Cities-Public Works $ 525
Distribution Certifications/Pesticide Courses, Safety Courses, etc. $ 4,200 6000-7010-3090 Depreciation Expense $ 171,204 $ 195,898 $ - $ - 6000-7010-3096 Bad Debt Expense $ (14,588) $ (200) $ - $ - 44

FY 27 Proposed Budget-DRAFT
Account Number Description
FY 2023-24
Audited
FY 2024-25
Unaudited
FY 2025-26
Amended
Budget as of
1/26/26
FY 2025-26
YTD as of
1/30/26
FY 2026-27

REQUESTED
FY 2026-27
Details
6000-7010-3102 Electronic Pmt Processing Exp $ 32,660 $ 36,992 $ 33,000 $ 16,966 $ 36,000 Utility Web Payment-Bluefin
Utility Bill Pay - Vanco
Utility Phone Payment - Springbrook
6000-7010-4041 Equipment Maint. Charges $ 105,942 $ 106,078 $ 106,808 $ 53,404 $ 104,360 6000-7010-4045 Building Maint. Charges $ 32,462 $ 29,972 $ 28,560 $ 14,280 $ 29,072 6000-7010-4087 Information Technology Charges $ 49,476 $ 48,391 $ 71,268 $ 35,634 $ 72,738 6000-7010-4088 Risk Management Charges $ 68,827 $ 96,698 $ 119,177 $ 59,589 $ 110,736 6000-7010-4089 Employee Benefits Charges $ 88,388 $ 99,412 $ 116,708 $ 58,354 $ 154,472 6000-7010-4090 Fixed Asset Dispoal $ 3,188 $ - $ - $ -
6000-7010-6021 Machinery & Equipment $ 1 $ 335,000 $ 138,000 $ 137,086 $ 138,000 Lease for Vaccon Truck $ 138,000
6000-9095-9050 Trn To General Fund $ 152,375 $ 152,375 $ 152,375 $ - $ 152,375 6000-9095-9068 Transf to Water Capital Fund $ 1,642,245 $ 2,283,026 $ - $ - $ - Total Expenditures $ 6,923,980 $ 7,888,731 $ 6,410,430 $ 3,161,496 $ 6,502,948 6001 Water Fund Capital Replacement
6001-0000-6001 Interest Earned $ 8,330 $ 5,000 $ 5,000 $ - $ 5,000 6001-0000-6093 Transf from Water Enterprise $ 1,642,245 $ 2,283,026 $ - $ - $ - Total Revenues $ 1,650,575 $ 2,288,026 $ 5,000 $ - $ 5,000 6001-1080-3090 Depreciation Expense $ 6,447 $ 89,076 $ - $ - $ - 6001-1080-E017 Well Control Panel Upgrade $ - $ - $ - $ - $ - 6001-1080-H008 Hydrant Replacement $ 65,651 $ 75,000 $ 75,000 $ - $ 75,000 6001-1080-H015 Well #20A Rehab $ 1,347,209 $ 1,639,175 $ - $ - $ - 6001-1080-L014 Installation-New Water Meters $ 1,768,112 $ 3,200,000 $ 600,000 $ 57,193 $ 300,000 6001-1080-N002 Water Meter Software Upgrade $ - $ - $ - 6001-1080-T003 Water Tower Painting $ - $ - $ -
6001-1080-V011 Property Acq.-Future Well Site $ 6,325 $ 300,000 $ - $ - $ - 6001-1080-V042 Water Tower Lights Install $ - $ - $ -
6001-1080-W006 Canal Creek Utility Crossing $ 29,396 $ 250,000 $ 250,000 $ 5,883 $ 300,000 Total Expenditures $ 3,223,140 $ 5,553,251 $ 925,000 $ 63,076 $ 675,000 45

FY 27 Proposed Budget-DRAFT
Account Number Description
FY 2023-24
Audited
FY 2024-25
Unaudited
FY 2025-26
Amended
Budget as of
1/26/26
FY 2025-26
YTD as of
1/30/26
FY 2026-27

REQUESTED
FY 2026-27
Details
6005 Water Capital Impact Fees
6005-0000-4052 Water Connection Fees $ 5,200 $ 5,600 $ - $ 1,600 $ 2,000 6005-0000-4067 Capacity Fee $ 63,160 $ 55,644 $ - $ 11,197 $ 35,000 6005-0000-6001 Interest Earned $ 72,034 $ 96,754 $ 10,000 $ 45,452 $ 10,000 Total Revenues $ 140,394 $ 157,998 $ 10,000 $ 58,249 $ 47,000 6005-1080-3090 Depreciation Expense $ 15,001 $ 15,001 $ - $ - $ - Total Expenditures $ 15,001 $ 15,001 $ - $ - $ -
6006 Water Operating Reserve Fund
6006-0000-6001 Interest Earned $ 4,797 $ 6,347 $ 500 $ 2,964 $ 500 Total Revenues $ 4,797 $ 6,347 $ 500 $ 2,964 $ 500
6007 1,2,3-TCP Fund
6007-0000-6001 Interest Earned $ 1,343,038 $ 1,701,284 $ 25,000 $ 649,632 $ 25,000 Total Revenues $ 1,343,038 $ 1,701,284 $ 25,000 $ 649,632 $ 25,000 6007-1080-H010 TCP Well Rehab
6007-1080-H015 Well #20A Rehab $ 2,021,160 $ 649,640 $ - $ - $ - 6007-7010-3030 Professional Services $ 925,148 $ 721,274 $ 1,500,000 $ 522,203 $ 1,500,000 Lab Samples $ 100,000
Carbon Change-Outs $ 1,400,000
Total Expenditures $ 2,946,308 $ 1,370,914 $ 1,500,000 $ 522,203 $ 1,500,000 6010 Wastewater and Sewer Enterprise Fund
6010-0000-4053 Sewer Service Charges $ 12,040,786 $ 11,936,737 $ 11,923,000 $ 7,048,379 $ 12,000,000 6010-0000-4057 Bop Maintenance Charges $ 55,000 $ 55,000 $ 55,000 $ 55,000 $ 55,000 6010-0000-4058 Sewer Trunk Line Fee $ 8,598 $ 8,598 $ 8,500 $ 5,016 $ 8,500 6010-0000-4060 Castle Sewer Interceptor $ - $ - $ - $ - 6010-0000-4140 Admin Fees, General Fund - Salary Alloc. $ 86,543 $ 87,052 $ 85,827 $ 42,914 $ 91,359 46

FY 27 Proposed Budget-DRAFT
Account Number Description
FY 2023-24
Audited
FY 2024-25
Unaudited
FY 2025-26
Amended
Budget as of
1/26/26
FY 2025-26
YTD as of
1/30/26
FY 2026-27

REQUESTED
FY 2026-27
Details
6010-0000-4141 Admin Fees, Streets - Salary Alloc. $ 50,606 $ 51,174 $ 49,069 $ 24,535 $ 52,161 6010-0000-4142 Admin Fees, Water - Salary Alloc. $ 184,821 $ 187,936 $ 174,910 $ 87,455 $ 185,651 6010-0000-4143 Admin Fees, Sanitation - Salary Alloc. $ 90,797 $ 93,562 $ 80,827 $ 40,414 $ 85,450 6010-0000-4145 Admin Fees, Maintenance Dist - Salary Alloc. $ 18,482 $ 18,794 $ 17,491 $ 8,746 $ 18,565 6010-0000-6001 Interest Earned $ 399,386 $ 604,727 $ 4,000 $ 244,482 $ 200,000 6010-0000-6002 Bond Interest Earned $ 100,053 $ - $ - $ - $ - 6010-0000-6091 Other Revenue $ 14,098 $ - $ - $ 267 $ - Total Revenues $ 13,049,170 $ 13,043,580 $ 12,398,624 $ 7,557,208 $ 12,696,685 6010-1050-3030 Professional Services $ 9,626 $ 18,461 $ 25,000 $ 2,224 $ 25,000 Attorney Legal Services $ 20,000
Financial Advisor Services $ 5,000
6010-1080-3090 Depreciation Expense $ 2,409,996 $ 2,450,180 $ - $ - $ - 6010-1080-H011 Sewer Lift Station Imprvmnts $ 7,619 $ - $ - $ - $ - 6010-1080-V016 Industry Stat CMU Wall Install $ - $ - $ - $ - 6010-1080-W006 Canal Creek Utility Crossing $ 28,038 $ 250,000 $ 250,000 $ 5,883 $ 300,000 6010-1080-W007 Castle Sewer Interceptor $ 42,375 $ 1,900,000 $ 1,950,000 $ 223,082 $ - 6010-1080-W008 Property Acq-998 Atwater Blvd $ 18,000 $ - $ - $ - $ - 6010-1080-W009 Lower Shaffer Storm Drain Imp $ 353,228 $ 3,000,000 $ 6,000,000 $ 205,417 $ - 6010-1080-X011 Atwater Blvd Drainage Improvements $ 104,425 $ 200,000 $ 100,000 $ 4,723 $ - 6010-1080-X012 Eucalyptus and First St Drainage Improvements $ 112,500 $ 300,000 $ - $ - $ - 6010-1080-Z001 Electric Street Sweeper $ 151,000 $ - $ - 6010-5050-3001 City Administration Fees $ 1,246,188 $ 1,152,377 $ 1,380,921 $ 690,461 $ 1,409,377 6010-5050-5031 Principal-2017 Wastewater Bond $ 1,115,000 $ 1,175,000 $ - $ 1,230,000 6010-5050-5032 Interest-2017 Wastewater Bond $ 2,423,304 $ 2,191,838 $ 2,136,088 $ - $ 2,077,338 6010-5050-5033 Principal-2018 Wastewater Bond $ 715,000 $ 740,000 $ - $ 775,000 6010-5050-5034 Interest-2018 Wastewater Bond $ 190,367 $ 426,369 $ 397,769 $ - $ 368,169 6010-5051-1001 Salaries & Wages, Regular $ 815,213 $ 749,066 $ 818,703 $ 422,906 $ 719,140 Public Works Director $ 164,730
Public Works Superintendent $ 117,255
Sewer Division Supervisor $ 84,888
Sewer Maint Worker II/III $ 62,870
Sewer Maint Worker I $ 53,900
Sewer Maint Worker I $ 44,344
Sewer Maint Worker I $ 46,561
47

FY 27 Proposed Budget-DRAFT
Account Number Description
FY 2023-24
Audited
FY 2024-25
Unaudited
FY 2025-26
Amended
Budget as of
1/26/26
FY 2025-26
YTD as of
1/30/26
FY 2026-27

REQUESTED
FY 2026-27
Details
Sewer Maint Worker I $ 53,900
Sewer Maint Worker I $ 51,333
Administrative Assistant I $ 39,359
6010-5051-1002 Salaries & Wages, Parttime $ - $ - $ - $ - $ - 6010-5051-1003 Leave Accrual Buy-Out $ 34,393 $ 31,912 $ 35,111 $ 33,759 $ 35,901 6010-5051-1004 Overtime $ 41,730 $ 62,759 $ 50,000 $ 27,783 $ 35,000 6010-5051-1006 Stand By Pay $ 11,420 $ 10,570 $ 14,000 $ 6,481 $ 14,000 6010-5051-1008 In-Lieu Of Insurance Benefit $ 16,110 $ 8,310 $ 14,400 $ 5,400 $ 14,400 6010-5051-1012 Fica/Medicare $ 66,613 $ 62,808 $ 70,493 $ 40,942 $ 62,611 6010-5051-1013 Retirement $ 327,451 $ 294,932 $ 305,621 $ 154,391 $ 283,475 6010-5051-1014 Health Insurance $ 134,300 $ 144,097 $ 188,430 $ 82,125 $ 126,643 6010-5051-1015 Worker's Compensation $ 64,679 $ 67,492 $ 68,791 $ 35,667 $ 63,689 6010-5051-1024 Additional Duty $ - $ - $ - $ - $ -
6010-5051-2020 Office Supplies $ 20,857 $ 22,473 $ 23,000 $ 14,501 $ 23,000 Postage for Utility Billing (1/3 ea. Water/Sewer/Garbage) $ 21,425 Office Supplies $ 1,575
6010-5051-2021 Special Departmental Expense $ 102,186 $ 146,952 $ 157,180 $ 101,648 $ 108,200 Parts for Repair of Sewer Lift Stations $ 42,000
Pump Motor for Sewer Lift Station $ 40,000
Cold Patch $ 15,700
Pipe & Fittings for Sewer Lateral Repair $ 10,500
Sidewalk Curb and Gutter Replacement
6010-5051-2023 Small Tools $ 5,013 $ 7,480 $ 8,000 $ 2,257 $ 5,000 Shovels, Rakes, Brooms, Misc. Hand Tools $ 5,000
6010-5051-2024 Uniform & Clothing Expense $ 10,954 $ 7,845 $ 16,100 $ 6,349 $ 12,100 Safety Boots $ 2,200
Gloves: Rubber and Leather $ 1,000
Reflective Jackets $ 1,000
Rain Gear/ Clothing $ 600
Misc. Safety Supplies $ 800
Uniform Cleaning $ 6,500
6010-5051-3030 Professional Services $ 163,588 $ 213,857 $ 541,600 $ 88,072 $ 527,600 Printing and Mailing Utility Billing (1/3 ea. Water/Sewer/Garbage) $ 20,000 Gas Detector Maintenance $ 600
Hot Patch Asphalt $ 20,000
48

FY 27 Proposed Budget-DRAFT
Account Number Description
FY 2023-24
Audited
FY 2024-25
Unaudited
FY 2025-26
Amended
Budget as of
1/26/26
FY 2025-26
YTD as of
1/30/26
FY 2026-27

REQUESTED
FY 2026-27
Details
Electrical Repair $ 7,000
Engineering Services $ 200,000
Sewer and Storm Pump Repair $ 7,500
Sewer Master Plan $ 157,500
Sewer Rate Study $ 60,000
Sewer Lateral Repair Reimbursement $ 20,000
Sewer Mainline Repair $ 20,000
Flow Meter Calibration $ 15,000
6010-5051-3031 Communications $ 11,776 $ 12,914 $ 19,000 $ 5,837 $ 15,300 AT&T $ 6,300
Cell Phones $ 6,000
Radio Announcements $ 3,000
6010-5051-3032 Utilities $ 93,337 $ 66,632 $ 70,400 $ 40,265 $ 60,400 Merced Irrigation District $ 2,400
Pacific Gas and Electric $ 58,000
6010-5051-3034 Rents & Leases $ 1,508 $ 1,962 $ 5,000 $ 1,543 $ 5,000 Copier Lease $ 5,000
6010-5051-3036 Memberships & Subscriptions $ 253 $ 1,353 $ 3,288 $ - $ 3,288 CWEA Membership Fees $ 1,128
Springbrook CivicPay Subscription-Utility Phone Payments $ 2,160 6010-5051-3037 Travel/Conferences/Meetings $ 675 $ - $ 895 $ - $ 895 Recertification, Electrical Courses, Etc. $ 370
League of CA Cities-Public Works $ 525
6010-5051-3038 Training $ - $ 1,495 $ 2,295 $ - $ 1,225 Recertification, Electrical Courses, Etc. $ 1,170
League of CA Cities-Public Works $ 55
6010-5051-3090 Depreciation Expense $ 373,670 $ 366,492 $ - $ - $ - 6010-5051-3096 Bad Debt Expense $ (15,282) $ (1,027) $ - $ - $ - 6010-5051-3102 Electronic Pmt Processing Exp $ 32,660 $ 36,992 $ 33,000 $ 16,966 $ 36,000 Utility Web Payment-Bluefin
Utility Bill Pay - Vanco
Utility Phone Payment - Springbrook
6010-5051-4041 Equipment Maint. Charges $ 289,376 $ 290,023 $ 289,048 $ 144,524 $ 277,348 6010-5051-4045 Building Maint. Charges $ 32,462 $ 29,972 $ 28,560 $ 14,280 $ 29,072 6010-5051-4087 Information Technology Charges $ 32,984 $ 32,261 $ 55,431 $ 27,716 $ 56,574 49

FY 27 Proposed Budget-DRAFT
Account Number Description
FY 2023-24
Audited
FY 2024-25
Unaudited
FY 2025-26
Amended
Budget as of
1/26/26
FY 2025-26
YTD as of
1/30/26
FY 2026-27

REQUESTED
FY 2026-27
Details
6010-5051-4088 Risk Management Charges $ 140,981 $ 188,760 $ 181,908 $ 90,954 $ 145,407 6010-5051-4089 Employee Benefits Charges $ 41,646 $ 44,568 $ 46,031 $ 23,016 $ 54,518 6010-5051-4090 Fixed Asset Disposal $ 3,188 $ - $ - $ - 6010-5051-6021 Machinery & Equipment $ 1 $ 120,000 $ 12,000 $ 3,874 $ - 6010-5051-6031 Improvements Other Than Bldg $ - $ - $ 100,000 $ 18,526 $ - 6010-5051-Z001 Electric Street Sweeper $ - $ - $ - $ - $ - 6010-5052-2021 Special Departmental Expense $ 58,510 $ 76,545 $ 70,000 $ 62,225 $ 75,000 Misc. Permit Fees (State/County/SJVAPCD, etc.) $ 75,000 6010-5052-3030 Professional Services $ 2,436,712 $ 2,364,328 $ 2,457,197 $ 1,653,528 $ 2,497,326 Plant Management Services (Veolia) $ 2,420,508
Support for Permit Compliance $ 2,000
Dried Sludge Removal $ 28,000
Annual Veolia Contract Adjustment $ 31,818
IPP Implementation $ 15,000
6010-5052-3032 Utilities $ 1,009,548 $ 772,022 $ 985,000 $ 234,688 $ 985,000 Solar for WWTP $ 305,000
MID Power for WWTP $ 80,000
PG&E for WWTP $ 600,000
6010-5052-3090 Depreciation Expense $ 45,562 $ 42,036 $ - $ - $ - 6010-5052-6021 Machinery & Equipment $ 36,626 $ 228,000 $ 311,300 $ 49,838 $ 332,000 Repair Influent Pumps (2) $ 30,000
Influent Samplers $ 20,000
Replacement media for 1 of 3 tertiary filters $ 30,000
UV Lamp Replacement $ 75,000
Replace Headworks S&L Grit Paddle Drive Gear Box $ 45,000 Replace Rooftop A/C Building 5000 and 6000 $ 60,000
Replace Walmount A/C Blgd 300,8000 and Admin $ 60,000
Replace Loader Tires $ 12,000
Repair/Replace Oxidation Ditch #1 Aerator Gear Box $ 100,000 6010-5052-6031 Improvements Other Than Bldg $ 24,000 $ 19,830 $ 7,000 Industry Pump Station Access Road Repair $ 4,000
Repair Asphalt at Maintenance Building $ 3,000
6010-9095-9086 Transf To Gen Plan Update Fund $ - $ - $ - $ - $ - Total Expenditures $ 13,386,366 $ 20,225,106 $ 21,311,560 $ 4,561,681 $ 12,796,996 $ (8,912,936) $ (100,311) Rev/Exp
50

FY 27 Proposed Budget-DRAFT
Account Number Description
FY 2023-24
Audited
FY 2024-25
Unaudited
FY 2025-26
Amended
Budget as of
1/26/26
FY 2025-26
YTD as of
1/30/26
FY 2026-27

REQUESTED
FY 2026-27
Details
$ 8,451,000 $ 300,000 Canal Creek UT Xing
$ (461,936) $ 199,689
6011 Sewer Fund Capital Replacement
6011-0000-4054 Sewer Connection Fees $ 4,400 $ 6,259 $ - $ 800 $ - 6011-0000-4067 Capacity Fee $ 53,661 $ 52,377 $ - $ 7,334 $ - 6011-0000-4068 Sewer WWTP Expansion $ - $ - $ - $ - $ - 6011-0000-6001 Interest Earned $ 100,237 $ 136,758 $ 10,000 $ 62,815 $ 10,000 6011-0000-6091 Other Revenue $ 1,947 $ - $ - $ 900 $ -
Total Revenues $ 160,245 $ 195,394 $ 10,000 $ 71,849 $ 10,000 6011-1080-3090 Depreciation Expense $ 138,902 $ 138,902 $ - $ - $ - Total Expenditures $ 138,902 $ 138,902 $ - $ - $ -
6020 Sanitation Enterprise
6020-0000-1051 Franchise Fees $ 6,037 $ 4,587 $ 4,700 $ 2,357 $ 4,700 6020-0000-4055 Refuse Service Charges $ 3,710,034 $ 4,115,850 $ 4,321,800 $ 2,535,203 $ 4,500,000 6020-0000-6001 Interest Earned $ 69,336 $ 106,878 $ 2,000 $ 47,180 $ 2,000 6020-0000-6091 Other Revenue $ 89,452 $ - $ 1,000 $ - $ 1,000 6020-0000-4160 Contract Admin Fee $ 462,441 $ 497,769 $ 501,600 $ 252,368 $ 510,000 6020-0000-4161 Contract Fee - Admin & AB 939 $ 198,189 $ 213,330 $ 216,942 $ 108,158 $ 218,000 Total Revenues $ 4,535,489 $ 4,938,414 $ 5,048,042 $ 2,945,266 $ 5,235,700 6020-5059-1004 Overtime $ - $ - $ 1,500 $ - $ 1,500
6020-5059-2020 Office Supplies $ 20,857 $ 22,473 $ 23,000 $ 14,467 $ 23,000 Postage for Utility Billing (1/3 ea. Water/Sewer/Garbage) $ 23,000 6020-5059-2021 Special Departmental Expense $ 16,490 $ 48,209 $ 87,350 $ 12,071 $ 87,350 Supplies $ 1,050
Merced County Regional Waste $ 6,300
Compost for SB1383 Compliance $ 80,000
6020-5059-3001 City Administration Fees - Incl. Internal Service Operations & Salary Alloc. $ 927,615 $ 930,161 $ 949,280 $ 474,640 $ 984,080 6020-5059-3016 Solid Waste Collectn/Disposal $ 4,424,249 $ 3,466,267 $ 3,630,000 $ 1,793,800 $ 3,700,000 6020-5059-3030 Professional Services $ 126,641 $ 132,352 $ 227,000 $ 43,552 $ 189,000 51

FY 27 Proposed Budget-DRAFT
Account Number Description
FY 2023-24
Audited
FY 2024-25
Unaudited
FY 2025-26
Amended
Budget as of
1/26/26
FY 2025-26
YTD as of
1/30/26
FY 2026-27

REQUESTED
FY 2026-27
Details
Printing and Mailing Utility Billing (1/3 ea. Water/Sewer/Garbage) Attorney Legal Services
Recyclable Processing Fees $ 189,000
6020-5059-3036 Memberships & Subscriptions $ 253 $ 253 $ 2,580 $ - $ 2,580 Springbrook CivicPay Subscription-Utility Phone Payments $ 2,160 Miscellaneous $ 420
6020-5059-3037 Travel/Conferences/Meetings $ - $ - $ 900 $ - $ 900 Recertification, Electrical Courses, Etc. $ 375
League of CA Cities-Public Works $ 525
6020-5059-3038 Training $ - $ - $ 2,295 $ - $ 2,295
Recertification, Electrical Courses, Etc. $ 1,770
League of CA Cities-Public Works $ 525
6020-5059-3090 Depreciation Expense $ 14,053 $ 14,053 $ - $ - $ - 6020-5059-3096 Bad Debt Expense $ (9,129) $ (1,037) $ - $ - $ - 6020-5059-3102 Electronic Pmt Processing Exp $ 32,660 $ 36,992 $ 33,000 $ 16,966 $ 36,000 Utility Web Payment-Bluefin
Utility Bill Pay - Vanco
Utility Phone Payment - Springbrook
6020-5059-4041 Equipment Maint. Charges $ 14,662 $ 14,710 $ 14,497 $ 7,249 $ 13,629 6020-5059-4045 Building Maint. Charges $ 32,462 $ 29,972 $ 28,560 $ 14,280 $ 29,072 6020-5059-4087 Information Technology Charges $ 15,837 $ 7,919 $ 16,164 6020-5059-4088 Risk Management Charges $ 132 $ - $ - $ - $ - 6020-5059-4089 Employee Benefits Charges $ 4,072 $ 4,581 $ 5,357 $ 2,679 $ 7,176 6020-5059-5030 Interest-Interfund Loans $ - $ - $ - $ - 6020-5059-6021 Machinery & Equipment $ - $ - $ - $ - $ - Miscellaneous
Total Expenditures $ 5,605,017 $ 4,698,986 $ 5,021,155 $ 2,387,623 $ 5,092,746 7000 Internal Service Fund - City Buildings and
Equipment Maintenance Departments
7000-0000-4081 Building Maintenance Charges $ 1,008,586 $ 931,222 $ 887,329 $ 443,665 $ 903,240 7000-0000-4082 Equipment Maintenance Charges $ 1,006,474 $ 1,008,664 $ 1,007,675 $ 502,970 $ 966,372 7000-0000-6001 Interest Earned $ 19,248 $ - $ 2,000 $ 14,150 $ 2,000 7000-0000-6091 Other Revenue $ 35,935 $ - $ - $ 8,811 $ - 52

FY 27 Proposed Budget-DRAFT
Account Number Description
FY 2023-24
Audited
FY 2024-25
Unaudited
FY 2025-26
Amended
Budget as of
1/26/26
FY 2025-26
YTD as of
1/30/26
FY 2026-27

REQUESTED
FY 2026-27
Details
Total Revenues $ 2,070,243 $ 1,939,886 $ 1,897,004 $ 969,596 $ 1,871,612 City Building Department
7000-1080-3090 Depreciation Expense $ 4 $ - $ - $ - $ - 7000-9090-1001 Salaries & Wages, Regular $ 51,710 $ 50,796 $ 84,110 $ 41,148 $ 87,394 Bldg Maintenance Worker II $ 51,452
Bldg Maintenance Worker I $ 35,942
7000-9090-1002 Salaries & Wages, Parttime $ 27,309 $ 10,259 $ - $ - $ - Bldg Maintenance Worker I $ -
7000-9090-1004 Overtime $ 256 $ 1,749 $ 3,000 $ 19 $ 3,000 7000-9090-1008 In-Lieu Of Insurance Benefit $ - $ - $ 1,373 $ - 7000-9090-1012 Fica/Medicare $ 5,443 $ 4,228 $ 6,664 $ 2,872 $ 6,915 7000-9090-1013 Retirement $ 32,705 $ 22,060 $ 36,254 $ 16,616 $ 35,145 7000-9090-1014 Health Insurance $ 30,903 $ 32,666 $ 69,003 $ 22,426 $ 76,773 7000-9090-1015 Worker's Compensation $ 6,239 $ 5,453 $ 6,428 $ 2,903 $ 7,034 7000-9090-2021 Special Departmental Expense $ 87,889 $ 78,632 $ 104,300 $ 54,080 $ 104,300 HVAC Repair & Maintenance Parts (see 3030) $ 5,000
Hepatitis & Flu Immunizations $ 500
Hazardous Material Storage Permit (Corp Yard) $ 2,000
Miscellaneous Building Repair and Maintenance Supplies $ 20,000 Security Cameras (Corp Yard) $ 500
Keys & Locks $ 15,000
Paper Products and Hand Soap $ 5,000
Cleaning Products $ 10,000
Paint for buildings $ 3,000
Trash Bags $ 30,000
Miscellaneous Janitorial Supplies $ 3,800
Replace Bulbs, Ballasts and Lighting Fixtures $ 1,500
Painting Supplies $ 8,000
7000-9090-2023 Small Tools $ 296 $ 258 $ 3,500 $ 880 $ 3,500 Mower/Weedeater $ 3,500
7000-9090-2024 Uniform & Clothing Expense $ 1,119 $ 2,033 $ 3,400 $ 2,040 $ 4,100 Uniform Cleaning Services $ 2,500
Safety Boots $ 800
Miscellaneous Safety Supplies $ 500
53

FY 27 Proposed Budget-DRAFT
Account Number Description
FY 2023-24
Audited
FY 2024-25
Unaudited
FY 2025-26
Amended
Budget as of
1/26/26
FY 2025-26
YTD as of
1/30/26
FY 2026-27

REQUESTED
FY 2026-27
Details
PPE $ 300
7000-9090-3030 Professional Services $ 267,882 $ 251,019 $ 344,000 $ 165,511 $ 344,000 Contract Janitorial Services $ 200,000
Miscellaneous Cleaning of Floors $ 1,000
Miscellaneous Plumbing Repairs $ 2,500
Fire Extinguisher and Stove Hood Repair Maintenance $ 12,000 Fire/Security Alarm Repair and Maintenance $ 3,000
HVAC Repair & Maintenance Parts $ 40,000
Lock and Door Repair & Maintenance $ 2,000
Building Maintenance $ 70,000
Pest and Rodent Control $ 4,000
Ice Machine and Refrigerator Repair $ 2,000
Roll-Up Door Service and Repair $ 2,500
Hazardous Materials Management $ 2,000
Miscellaneous Electrical Repairs $ 3,000
7000-9090-3031 Communications $ 16,629 $ 27,101 $ 25,000 $ 13,892 $ 25,000 Telephone Services (AT&T, Verizon, Comcast) $ 25,000
7000-9090-3032 Utilities $ 155,342 $ 169,735 $ 162,750 $ 89,154 $ 162,750 Gas Service at Veterans Park $ 3,150
Propane at Corp Yard and Fire Stations $ 7,350
Solar Power for City Hall & Community Center $ 57,750
PG&E for City Buildings $ 94,500
7000-9090-3034 Rents & Leases $ - $ - $ 600 $ - $ 600
Rental of Specialized Cleaning Equipment $ 600
7000-9090-3035 Operations & Maintenance $ 1,041 $ 336 $ 6,000 $ - $ 6,000 Supplies and Equipment for Minor In-House Building Repairs $ 6,000 7000-9090-3090 Depreciation Expense $ 34,260 $ 34,242 $ - $ - $ - 7000-9090-4087 Information Technology Charges $ - $ - $ - $ - $ - 7000-9090-4088 Risk Management Charges $ 13,460 $ 18,619 $ 23,873 $ 11,937 $ 23,210 7000-9090-4089 Employee Benefits Charges $ 6,278 $ 6,972 $ 8,447 $ 4,224 $ 13,519 7000-9090-6021 Machinery & Equipment $ - $ - $ - $ - $ - 7000-9090-6031 Improvements Other Than Bldg $ 148,225 $ 70,000 $ - $ - Total Expenditures $ 886,990 $ 786,158 $ 887,329 $ 429,075 $ 903,240 Equipment Maintenance Department
54

FY 27 Proposed Budget-DRAFT
Account Number Description
FY 2023-24
Audited
FY 2024-25
Unaudited
FY 2025-26
Amended
Budget as of
1/26/26
FY 2025-26
YTD as of
1/30/26
FY 2026-27

REQUESTED
FY 2026-27
Details
7000-9091-1001 Salaries & Wages, Regular $ 114,401 $ 114,893 $ 114,401 $ 49,561 $ 94,118 Mechanic II $ 49,774
Mechanic I $ 44,344
7000-9091-1003 Leave Accrual Buy-Out $ - $ - $ 6,788 $ - 7000-9091-1004 Overtime $ 1,625 $ 855 $ 5,000 $ 136 $ 5,000 7000-9091-1008 In-Lieu Of Insurance Benefit $ 7,200 $ 7,230 $ 7,200 $ 3,000 $ - 7000-9091-1012 Fica/Medicare $ 8,847 $ 8,784 $ 9,685 $ 4,373 $ 7,583 7000-9091-1013 Retirement $ 43,888 $ 38,499 $ 37,711 $ 17,737 $ 32,241 7000-9091-1014 Health Insurance $ 14,788 $ 16,457 $ 20,642 $ 4,258 $ 11,483 7000-9091-1015 Worker's Compensation $ 9,443 $ 10,592 $ 9,342 $ 5,022 $ 7,713 7000-9091-2020 Office Supplies $ - $ 38 $ 800 $ - $ -
7000-9091-2021 Special Departmental Expense $ 4,510 $ 3,846 $ 5,000 $ 1,640 $ 5,000 7000-9091-2023 Small Tools $ 3,486 $ 1,243 $ 5,000 $ 222 $ 5,000 7000-9091-2024 Uniform & Clothing Expense $ 921 $ 1,315 $ 2,600 $ 845 $ 2,600 Uniform Service $ 2,000
Boots $ 600
7000-9091-3030 Professional Services $ 127,722 $ 160,877 $ 180,000 $ 49,294 $ 180,000 7000-9091-3031 Communications $ 527 $ 5,622 $ 1,300 $ 1,392 $ 2,200 Cell Phone $ 2,200
7000-9091-3035 Operations & Maintenance $ 597,488 $ 611,009 $ 577,500 $ 320,032 $ 577,500 Fuel $ 357,000
Parts, Materials, etc. for all City Vehicles $ 220,500
7000-9091-3038 Training $ - $ - $ 2,000 $ - $ 2,000
7000-9091-3090 Depreciation Expense $ 45,111 $ 46,828 $ - $ - $ - 7000-9091-4087 Information Technology Charges $ 8,246 $ 8,065 $ 7,919 $ 3,960 $ 8,082 7000-9091-4088 Risk Management Charges $ 18,591 $ 25,436 $ 23,701 $ 11,851 $ 16,972 7000-9091-4089 Employee Benefits Charges $ 8,671 $ 9,524 $ 8,386 $ 4,193 $ 9,885 7000-9091-6021 Machinery & Equipment $ - $ 10,777 $ - $ - $ - New Car Lift $ -
Total Expenditures $ 1,015,465 $ 1,081,890 $ 1,018,187 $ 484,304 $ 967,377 Total Internal Service Fund -
City Buildings and Equip Maint Expenditures $ 1,902,455 $ 1,868,048 $ 1,905,516 $ 913,379 $ 1,870,617 7001 ISF Equipment/Bldg Replacement
55

FY 27 Proposed Budget-DRAFT
Account Number Description
FY 2023-24
Audited
FY 2024-25
Unaudited
FY 2025-26
Amended
Budget as of
1/26/26
FY 2025-26
YTD as of
1/30/26
FY 2026-27

REQUESTED
FY 2026-27
Details
7001-0000-8001 Trans FR General Fund $ 100,000 $ 100,000 $ 100,000 $ - $ 100,000 7001-0000-6001 Interest Earned $ 5,849 $ 8,027 $ 500 $ 4,667 $ 500 Total Revenues $ 105,849 $ 108,027 $ 100,500 $ 4,667 $ 100,500 7001-1050-6021 Machinery & Equipment $ 110,916 $ - $ - $ - $ - New Switches throughout City Encumbed FY 22/23 $ -
7001-1050-6031 Improvements Other Than Bldg $ - $ - $ - $ - $ - Castle Youth Center Upgrades $ -
Total Expenditures $ 110,916 $ - $ - $ - $ -
7010 Employee Benefits Fund
7010-0000-4089 Employee Benefits Charges $ 767,380 $ 851,597 $ 948,700 $ 474,350 $ 1,240,500 7010-0000-6001 Interest Earned $ 19,323 $ 24,745 $ 3,500 $ 9,051 $ 3,500 7010-0000-6088 Health Reimbursements $ 61,952 $ 58,530 $ 48,000 $ 31,927 $ 75,000 Dental and Vision Retiree Reimb
Dental Cost-Sharing (Actives)
Vision Cost-Sharing (Actives)
Life Insurance Cost-Sharing (Actives)
Short Term Disability Cost-Sharing (Actives)
7010-0000-8001 Trn Fr General Fund $ 200,000 $ 100,000 $ 100,000 $ - $ 200,000 Reserve for OPEB Obligations 100,000
Reserve for Pension Obligations 100,000
Total Revenues $ 1,048,655 $ 1,034,872 $ 1,100,200 $ 515,328 $ 1,519,000 7010-1010-3030 Professional Services $ 5,250 $ 2,237 $ 25,000 $ 1,100 $ 5,000 Legal Services
Actuarial Consulting Services
7010-1050-3040 General Administration-Ins $ 4,070 $ 3,332 $ 3,200 $ 820 $ 3,500 CalPERS (Active Admin Fee)
7010-1050-3043 Health Insurance, Retirees $ 611,746 $ 757,629 $ 700,000 $ 473,551 $ 1,000,000 Retiree Medical Reimbursements
CalPERS (Retiree Medical)
CalPERS (Retiree Admin Fee)
56

FY 27 Proposed Budget-DRAFT
Account Number Description
FY 2023-24
Audited
FY 2024-25
Unaudited
FY 2025-26
Amended
Budget as of
1/26/26
FY 2025-26
YTD as of
1/30/26
FY 2026-27

REQUESTED
FY 2026-27
Details
7010-1050-3046 Unemployment Insurance $ 32,783 $ 17,357 $ 25,000 $ 5,039 $ 30,000 7010-1050-3047 Dental Insurance $ 139,053 $ 139,107 $ 100,000 $ 64,645 $ 160,000 7010-1050-3048 Vision Insurance $ 24,312 $ 29,093 $ 30,000 $ 16,092 $ 30,000 7010-1050-3049 Life Insurance $ 20,125 $ 20,935 $ 25,000 $ 14,056 $ 27,000 7010-1050-3050 Disability Insurance $ 49,617 $ 58,076 $ 50,000 $ 34,774 $ 60,000 7010-1050-9071 OPEB Expenses $ 100,000 $ 50,000 $ 50,000 $ - $ 50,000 Reserve for OPEB Obligations
7010-9095-9112 Transf To Pension Rate Stblztn $ 100,000 $ 50,000 $ 50,000 $ - $ 50,000 Total Expenditures $ 1,086,956 $ 1,127,766 $ 1,058,200 $ 610,077 $ 1,415,500 7020 Risk Management Fund
7020-0000-4083 Worker's Compensation Charges $ 582,936 $ 665,352 $ 697,812 $ 346,338 $ 731,202 7020-0000-4088 Risk Management Charges $ 1,342,175 $ 1,851,602 $ 1,873,594 $ 936,797 $ 1,735,712 7020-0000-6001 Interest Earned $ 10,782 $ 24,896 $ 1,000 $ 5,430 $ 3,000 7020-0000-6091 Other Revenue $ 563,652 $ - $ - $ - $ -
Total Revenues $ 2,499,545 $ 2,541,850 $ 2,572,406 $ 1,288,565 $ 2,469,914 7020-1050-1015 Worker's Compensation $ 582,936 $ 665,352 697,812 346,338 731,202 7020-1050-2021 Special Departmental Expense $ 395 $ 206 500 - 500 State and Federal Labor Law Posters
Employment Law Resources
Losses below Deductible
7020-1050-3030 Professional Services $ 87,144 $ 123,714 150,000 54,990 150,000 Risk Assessments/Liability Assmts
Special Counsel (ERMA)
Special Counsel (Litigation)
Attorney Legal Services
7020-1050-3040 General Administration-Ins $ 5,729 $ 7,656 9,703 9,703 7,442 7020-1050-3044 Liability & Property Ins $ 999,136 $ 1,333,795 1,620,533 1,057,297 1,511,598 CSJVRMA Liability Program $ 629,301
CSJVRMA Property Program $ 789,439
CSJVRMA Auto Physical Program $ 81,058
CSJVRMA ACIP $ 1,800
CSJVRMA Retrospective Adjustment $ 10,000
57

FY 27 Proposed Budget-DRAFT
Account Number Description
FY 2023-24
Audited
FY 2024-25
Unaudited
FY 2025-26
Amended
Budget as of
1/26/26
FY 2025-26
YTD as of
1/30/26
FY 2026-27

REQUESTED
FY 2026-27
Details
7020-1050-3051 Employee Assistance Program $ 2,245 $ 2,503 2,477 2,477 2,503 7020-1050-3053 Claim Payments/Settlements $ 842,972 $ - - - - 7020-1050-3054 Employment Risk Management $ 70,658 $ 73,038 90,381 64,380 63,318 7020-1050-3090 Depreciation Expense $ 3,142 $ 3,142 - - - Total Expenditures $ 2,594,357 $ 2,209,406 $ 2,571,406 $ 1,535,185 $ 2,466,563 7030 Information Technology Fund
7030-0000-4087 Information Technology Charges $ 799,865 $ 782,318 $ 878,975 $ 439,488 $ 897,103 7030-0000-6001 Interest Earned $ 14,994 $ 24,524 $ 2,000 $ 9,223 $ 2,000 Total Revenues $ 814,859 $ 806,842 $ 880,975 $ 448,711 $ 899,103 7030-1010-1001 Salaries & Wages, Regular $ 59,798 $ 55,015 $ 61,614 $ 34,870 $ 64,695 IT Systems Technician $ 64,695
7030-1010-1003 Leave Accrual Buy-Out $ - $ 3,532 $ - $ - $ - 7030-1010-1004 Overtime $ 549 $ 492 $ 5,000 $ 442 $ 5,000 7030-1010-1008 In-Lieu Of Insurance Benefit $ - $ - $ - $ - $ - 7030-1010-1012 Fica/Medicare $ 4,198 $ 4,133 $ 5,096 $ 2,441 $ 5,332 7030-1010-1013 Retirement $ 21,461 $ 18,720 $ 20,310 $ 10,483 $ 22,162 7030-1010-1014 Health Insurance $ 7,394 $ 9,510 $ 10,321 $ 5,918 $ 11,483 7030-1010-1015 Worker's Compensation $ 4,774 $ 5,023 $ 4,916 $ 2,810 $ 5,423 7030-1050-2021 Special Departmental Expense $ 75,916 $ 58,478 $ 140,800 $ 90,242 $ 140,800 Computer Supplies $ 45,000
Software $ 36,800
Workstations $ 40,000
Server Hardware/Software $ 5,000
Audio/Video Equipment $ 9,000
Mobile Devices $ 5,000
7030-1050-3030 Professional Services $ 172,909 $ 210,486 $ 273,950 $ 179,330 $ 274,000 IT Services $ 115,000
Network Security $ 12,000
Document Management System $ 40,000
Springbrook Annual Maintenance $ 100,000
Springbrook payment/budget products $ 7,000
7030-1050-3031 Communications $ 126,805 $ 171,653 $ 166,900 $ 97,140 $ 166,950 58

FY 27 Proposed Budget-DRAFT
Account Number Description
FY 2023-24
Audited
FY 2024-25
Unaudited
FY 2025-26
Amended
Budget as of
1/26/26
FY 2025-26
YTD as of
1/30/26
FY 2026-27

REQUESTED
FY 2026-27
Details
City Wide Phone System (NHC) $ 50,400
City-Wide Internet Service $ 115,500
Cell Phone $ 1,050
7030-1050-3036 Memberships & Subscriptions $ 106,806 $ 148,330 $ 152,686 $ 92,457 $ 165,585 MISAC $ 185
Amazon Prime $ 2,400
Acrobat Pro $ 5,000
Access Control Hosting $ 2,000
Broadcasting $ 5,000
Website Hosting $ 33,000
Cloud Storage of Servers $ 53,000
NEOGOV $ 16,000
CivicPlus $ 9,000
System Management $ 40,000
7030-1050-3037 Travel/Conferences/Meetings $ - $ - $ 500 $ - 7030-1050-3038 Training $ - $ - $ 1,300 $ 2,578 $ 2,000 Certification $ 1,000
PluralSight $ 1,000
7030-1050-3090 Depreciation Expense $ 8,972 $ 8,964 $ - $ - $ - 7030-1050-4045 Building Maint. Charges $ 1,595 $ 1,473 $ 1,403 $ 702 $ 1,428 7030-1050-4088 Risk Management Charges $ 9,190 $ 12,318 $ 12,463 $ 6,232 $ 12,245 7030-1050-4089 Employee Benefits Charges $ 1,681 $ 1,737 $ 1,716 $ 858 $ - 7030-1050-6021 Machinery & Equipment $ - $ - $ 20,000 $ - $ 20,000 Hardware Replacement
Total Expenditures $ 602,048 $ 709,864 $ 878,975 $ 526,503 $ 897,103 59

AGENDA REPORT

MEETING
DATE:

May 26, 2026
TO: Mayor and City Council
FROM: Christopher Hoem, City Manager

PREPARED
BY:

Christopher Hoem, City Manager
SUBJECT: Police Chief Employment Agreement (City Manager Hoem)

RECOMMENDED COUNCIL ACTION
Motion to adopt Resolution No. 3618-26 to ratify Police Chief Employment Agreement in the annual amount of $166,202.33 plus benefits with William Novetzke, in a form approved by the City Attorney; and authorize and direct the City Manager to execute the Agreement on behalf of the City; or
Motion to approve staff's recommendation as presented.

I. BACKGROUND/ANALYSIS:

The Police Chief position is a critical leadership role responsible for overseeing the City’s public safety operations, organizational planning, and department administration.

With the announced retirement of Police Chief McEachin effective August 31, 2026, it is important to ensure a smooth and orderly leadership transition to maintain continuity of operations and effective service delivery. The appointment of a new Police Chief will reaffirm the City’s commitment to stable and effective leadership within the Police Department and continued public safety services for the community.

Following the retirement announcement, the City initiated a recruitment process for the position of Police Chief. Upon review of the operational needs of the Department, the recruitment was concluded and staff is recommending appointment of the current Police Lieutenant, William Novetzke, pursuant to the proposed employment agreement, with an anticipated start date of September 1, 2026. While the City’s two most recent Police Chiefs were selected through external recruitment processes, the City has historically promoted police chiefs from within the organization. Promoting from within recognizes institutional knowledge, established relationships with department personnel and the community, and familiarity with the City’s operational priorities and organizational culture. The proposed appointment supports continuity in leadership and a seamless transition within the Police Department.

The City Manager negotiated a Police Chief Employment Agreement (Agreement) with

CITY COUNCIL
Mike Nelson
John Cale Brian Raymond
Danny Ambriz Kalisa Rochester

Agenda Report - Police Chief Employment Agreement (City Manager Hoem) Page 2

Mr. Novetzke. The employment agreement is being presented to the City Council for ratification.

The Agreement contains the following provisions:
• The Police Chief’s salary shall be $166,202.33 per year. • The Agreement is for an indefinite term and constitutes at-will employment, meaning the Police Chief may be terminated at any time, with or without cause, and without an expiration date.
• The City shall pay the Police Chief's premiums for him and his qualified dependents' medical, dental, and vision insurance on the same terms and conditions as are offered to other similarly situated City employees. • The City shall provide the Police Chief with a City vehicle to use for City business only.
• If the Police Chief is terminated without cause, he shall be entitled to severance in the amount of four (4) months of wages, subject to the terms of the Agreement.
• The Police Chief will receive leave similar to that of other similarly situated City employees.

II. FISCAL IMPACTS:

Sufficient funding is available in the General Fund, Police Department - Administration, Salaries, wages and benefits, Account No. 0001-2020-1001 through and including Account No. 0001-2020-1015. No additional fiscal impacts are associated with the Agreement.

III. LEGAL REVIEW:

This item has been reviewed by the City Attorney's Office.

IV. EXISTING POLICY:

This item is consistent with goal numbers two (2) and four (4) of the City's Strategic Plan: to promote safety, stability, and quality of life, and to optimize organizational structure, respectively.

V. ALTERNATIVES:

N/A
VI. INTERDEPARTMENTAL COORDINATION:

This item was reviewed by relevant departments.

VII. PUBLIC PARTICIPATION:

The purpose of ratifying employment agreements in an open session of the governing body is to provide the public with the opportunity to provide comments prior to ratification by the City Council.

Agenda Report - Police Chief Employment Agreement (City Manager Hoem) Page 3

VIII. ENVIRONMENTAL REVIEW:

This item is not a “project” under the California Environmental Quality Act (CEQA) as this activity does not cause either a direct physical change in the environment, or a reasonably foreseeable indirect physical change in the environment, pursuant to Public Resources Code section 21065.

IX. STEPS FOLLOWING APPROVAL:

Upon ratification of the employment agreement by the City Council, the City Manager, City Attorney, and the employee shall execute the Agreement.

Submitted and Approved by:

Chris Hoem, City Manager
Attachments:

1. Resolution - Police Chief Agreement 2026

2. Police Chief Agreement - W. Novetzke

CITY COUNCIL
OF THE

CITY OF ATWATER
RESOLUTION NO. XXXX-26

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF

ATWATER TO RATIFY THE POLICE CHIEF EMPLOYMENT
AGREEMENT IN THE ANNUAL AMOUNT OF $166,202.33

PLUS BENEFITS WITH WILLIAM NOVETZKE
WHEREAS, the safety and well-being of the community are of paramount importance and require strong leadership within the police department; and WHEREAS, the role of the Chief of Police is critical to ensuring the effective enforcement of laws, community engagement, and the overall functioning of public safety services; and
WHEREAS, William Novetzke has demonstrated significant qualifications, experience, and leadership qualities, making him an exemplary candidate for the position of Chief of Police; and
WHEREAS, the appointment and retention of a qualified Chief of Police fosters stability, strategic planning, and improved relationships between law enforcement and the community; and
WHEREAS, the attached employment agreement between the City and William Novetzke outlines terms that are fair, equitable, and in the best interest of the community, including provisions for salary, benefits, and accountability measures.

NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Atwater does hereby ratify the attached Police Chief Employment Agreement in the annual amount of $166,202.33 plus benefits with William Novetzke.

Resolution No. XXXX-26 Page 2
The foregoing resolution is hereby adopted this 26th day of May 2026.

AYES:

NOES:

ABSENT:

APPROVED:
___________________________
MICHAEL G. NELSON, MAYOR
ATTEST:
_______________________________
KORY J. BILLINGS, CITY CLERK

POLICE CHIEF

EMPLOYMENT AGREEMENT
THIS EMPLOYMENT AGREEMENT (the "Agreement") is made and entered into as of the 26th day of May 2026, ("Effective Date"), by and between the CITY OF ATWATER ("City") and WILLIAM NOVETZKE ("Employee"). The City and Employee shall be referred to herein individually as a "Party" and collectively as "Parties." There are no other parties to this Agreement.

RECITALS
A. The City Manager is authorized to negotiate and enter into employment agreements with Department Directors subject to the advice and consent of the Atwater City Council ("City Council") pursuant to the terms of the Atwater Municipal Code ("Municipal Code").

B. The Parties agree that this Agreement shall be the sole agreement between the Parties regarding the employment of Employee as Police Chief.

C.
)
The Parties desire to execute this Agreement pursuant to the authority of, and subject to, the provisions of California Government Code ("Government Code") section 53260 et seq.

NOW, THEREFORE, in consideration of the mutual covenants entered into between the Parties, and in consideration of the benefits that accrue to each, it is agreed as follows:

AGREEMENT
Section 1. Recitals. The recitals set forth above ("Recitals") are incorporated herein by this reference and made a part of this Agreement. In the event of any inconsistencies between Recitals and Section 1 through 9 of this Agreement, Sections 1 through 9 will prevail.

Section 2. Appointment of Police Chief, Duties, and Term.

Section 2.1. Appointment of Police Chief and Duties. With the consent of and ratification by the City Council on May 26, 2026, the City Manager hereby appoints Employee to the position of Police Chief, effective September 1, 2026, in and for the City, to perform the function and duties of the Police Chief, under the direction of the City Manager. Employee accepts such appointment and employment pursuant to the terms of this Agreement.

City of Atwater
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Employment Agreement

Section 2.2. Secondary Employment/Conflict of Interest. Employee agrees to devote all productive time, ability, and attention to the City's business to the extent necessary to perform the duties and responsibilities in a manner satisfactory to City.

A) Employee shall not hold secondary employment or engage in activities which conflict with, or present the appearance or possibility of conflicting with, City's business interests. As such, Employee agrees that Employee will notify the City Manager in writing if Employee accepts secondary employment, so that the City may determine whether there is a conflict or potential conflict with the satisfactory performance of Employee's duties and/or the best interest of the City.

Employee has the right to volunteer for such nonprofit organizations as he may see fit, provided that such volunteer services do not interfere with the duties as Police Chief or conflict with, or present the appearance or possibility of conflicting with, the City's business interests.

B) Employee shall not engage in any activity that is, or may create, a conflict of interest, prohibited contract, or that may create an incompatibility of office under state law. Prior to performing services under this Agreement, and annually thereafter, Employee must complete financial disclosure forms required bylaw.

Section 2.3. Exempt Employee. Typical general business hours for City employees are Monday through Friday, 8:00 AM to 5:00 PM. However, it is recognized by the Parties that Employee is an exempt employee for purposes of the Fair Labor Standards Act of 1938 (29 U.S.C. § 201 et seq.). Employee shall not receive overtime or extra compensation for hours worked outside of the City's general business hours, which are necessary to fulfill the duties of the Police Chief, unless otherwise provided in this Agreement.

Section 2.4. Duties/Schedule. The Police Chief's daily and weekly work schedule shall vary in accordance with the work required to be performed. The Police Chief position may include frequent attendance at evening meetings and frequent irregular hours as necessary to meet deadlines and achieve objectives.

The City Manager recognizes that the Police Chief must devote a great deal of time outside normal office hours to business of the City and, to that end, will be allowed to take Administrative Leave, as defined in Section 4.4 of this Agreement, as he shall deem appropriate during said normal office hours, subject to notification and approval of the City Manager.

The Police Chief's primary duties shall be as summarized in the job description attached hereto as Exhibit A. Employee shall perform Employee's duties under this Agreement pursuant to the laws of the State of California and applicable City Municipal Code, ordinances, and resolutions. Employee understands that Employee's duties may be amended from time to time by the City Manager as necessary to meet the City's needs. No modification or change in City of Atwater
Police Chief
Employment Agreement

)
Employee's responsibilities, duties or position shall otherwise change or revoke any other provision of this Agreement.

Unless otherwise specified in this Agreement, Employee shall be bound by all the policies, rules, and regulations of the City now in force and effect and applicable to Employee's position, and by all such other applicable policies, rules and regulations as may be hereafter implemented and called to his notice and will faithfully observe and abide by the same. No such policy, rule or regulation shall alter, modify or revoke employee's status as an at-will employee or any other provision of this Agreement.

Section 3. At-Will Employment.

Section 3.1. At-Will. Employee is an at-will employee serving at the pleasure of the City Manager, as provided in Government Code section 34856.

Accordingly, the City Manager may terminate Employee's employment at any time, with or without cause.

Section 3.2. No Property Right in Employment. Employee understands and agrees that the terms of employment are governed only by this Agreement and that no right of employment for any specific term is created by this Agreement.

Employee further understands that based on the "at-will" employment status, Employee acquires no property interest in employment by virtue of this Agreement, and that Employee is not entitled to due process for any disciplinary actions under the City's personnel policies and rules.

Section 4. Compensation and Benefits
Section 4.1 Police Chief Salary. Beginning September 1, 2026, Employee shall be compensated at Step 3 of Grade 338 of the Salary Schedule (currently in the amount of $13,850.19 per month/$166,202.33 per year) for services performed as Police Chief. This position is exempt from any City furlough program. Employee's performance shall be reviewed annually pursuant to the City's Performance Evaluation Policy and Employee shall be eligible to have his salary adjusted annually thereafter as set forth in the Salary Schedule, consistent with the Mid Managers Group, Department Director Group, Police Lieutenant, or Police Commander (if established), whichever provides the greater benefit to Employee.

Section 4.2. Review and Evaluation. The City Manager agrees to review and evaluate Employee's performance of Employee's duties as Police Chief, pursuant to the terms of this Agreement ("Review and Evaluation"), on not less than an annual basis and to provide Employee with a written performance review.

The annual Review and Evaluation shall be conducted on or about the anniversary date of this Agreement of each year, or at the City Manager's discretion. _)
City of Atwater
Police Chief
Employment Agreement

Section 4.3. Vehicle. During the term, or any extension thereof, the City will provide Employee with an assigned vehicle to be used to and from home and work and will cover the costs and expenses associated with said vehicle. In the event the Police Chief requests and is authorized to use a private vehicle for City business, he shall be reimbursed for mileage in accordance with City policies.

Section 4.4. Administrative Leave. It is recognized that Employee must devote a great deal of time outside the normal office hours to City business as Police Chief. To that end, Employee shall receive up to eighty (80) hours of administrative leave ("Administrative Leave") per calendar year, to be used as needed, upon the approval of the City Manager. Approved but unused Administrative Leave may be cashed out annually at the discretion of the City Manager and only if budgeted funds are available to permit the cash out, and Employee has elected for cash out in advance of earning the time. Administrative Leave is only available for use or cash out in the year in which it is given, has no other cash value, and may not be carried over into a subsequent year.

Section 4.5. Sick and Vacation Leave.

Section 4.5.1 Sick Leave. Employee shall accrue four (4) hours of sick leave each pay period over 24 pay periods a year.

Employee shall be permitted to cash out up to ninety-six (96) hours of accrued and unused sick leave annually pursuant to City policy at the discretion of the City Manager and only if budgeted funds are available to permit the cash out. There is no cap on sick leave accruals. If employee's employment with the City terminates, sick leave shall be paid out pursuant to the City's Paid Sick Leave Policy on the same terms and conditions as are offered to other City employees, consistent with the Mid Managers Group, or Department Director Group, Police Lieutenant, or Police Commander (if established), whichever provides the greater benefit to Employee.

Section 4.5.2. Vacation Leave. In recognition of Employee's years of experience with a municipal government agency, Employee shall accrue eight and one-third (8.33) hours of vacation leave per pay period over 24 pay periods a year. Employee may cash out up to eighty (80) hours of accrued, unused vacation annually at the discretion of the City Manager and only if budgeted funds are available to permit the cash out, and Employee has elected for cash out in advance of earning the time. Accruals are capped at twice the annual accrual amount.

Section 4.6. Holidays. Employee shall be subject to the provisrons governing Holidays as are set forth in the City's Personnel Rules and Regulations.

City of Atwater
Police Chief
Employment Agreement

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Section 4.7. Medical, Dental and Vision.

4.7.1. Medical, Dental and Vision. During the Term of this Agreement, or any extension hereof, the City shall pay the premiums for Employee and qualified dependents' for medical, dental and vision insurance on the same terms and conditions as are offered to other similarly situated City employees, consistent with the tier system utilized for the Mid Managers Group or Department Director Group, Police Lieutenant, or Police Commander (if established), whichever provides the greater benefit to Employee. Employee shall be responsible for the payment of any premiums not paid for by the City and all deductibles, co-payments and disallowed costs. Should Employee elect not to participate in the City's medical plan or elect to enroll in medical coverage through a spouse, Employee shall be eligible for in-lieu payments in the amount set for the Mid Managers Group or Department Director Group, Police Lieutenant, or Police Commander (if established), whichever provides the greater benefit to Employee.

4.7.2 Medical Upon Retirement. If Employee is a qualified annuitant under the requirements of CalPERS and the effective date of retirement is less than one hundred and twenty (120) days after separation from employment with the City, Employee may elect to participate in the City's medical insurance plans. If qualified for enrollment, the City shall pay the premiums consistent with the tier system utilized for the Mid Managers Group or Department Director Group, Police Lieutenant, or Police Commander (if established), whichever provides the greater benefit to Employee at the time of Employee's retirement. Employee shall be responsible for the payment of any premiums not paid for by the City and all deductibles, co-payments and disallowed costs. When Employee and qualified dependents become eligible for Medicare, the City's medical insurance plan shall become secondary insurance and the City's obligation to pay premiums as set forth in this Section shall be reduced accordingly.

4.7.3 Dental and Vision Upon Retirement. Upon Employee's retirement from the City, Employee and eligible dependents may elect to remain on the City's dental and/or vision coverage plans.

Employee will be responsible for paying the full amount of the monthly premium amounts for Employee and eligible dependents, established by the City's provider, as well as all deductibles, copayments, and disallowed costs. Said amounts are subject to change annually. The City shall bill Employee on a monthly basis for the full amount of the monthly premiums. Non-payment will result in City of Atwater
Police Chief
Employment Agreement

disenrollment of Employee and eligible dependents without the option to re-enroll.

Section 4.8. Retirement. The City participates in the California Public Employees' Retirement System (CalPERS). CalPERS will make the determination if Employee is considered a "Classic" safety member or "New" safety member" (as defined in the Government Code), and Employee shall contribute based on the enrolled tier. Employee shall pay 100% of the employee contribution.

Section 4.9. Life Insurance and Accidental Death and
Dismemberment. During the term of this Agreement, or any extension hereof, the City shall pay 100% of all premiums per existing policy in place at time of agreement to cover the life insurance policy currently in place for the benefit of Employee.

Section 4.10. Disability. During the term of this Agreement, or any extension hereof, the City shall pay 100% of all premiums per existing policy in place at time of agreement to cover both short term and long-term disability benefits for the benefit of Employee.

Section 4.11. Unemployment. During the term of this Agreement, or any extension hereof, the City shall contribute to the Unemployment Insurance Program for the benefit of Employee, at no cost to Employee.

Section 4.12. Changes in Fringe Benefits or Working Conditions.

Except as otherwise provided herein, all provisions of the Rules and Regulations of the City relating to changes to fringe benefits and/or working conditions as they now exist, or hereinafter may be amended, shall also apply to Employee as they would to other similarly situated City employees, consistent with the policy for the Mid Managers Group or Department Director Group, Police Lieutenant, or Police Commander (if established), in addition to the benefits enumerated for the benefit of Employee as herein provided.

Section 4.13. Professional Development. Subject to available funds, the City agrees to pay the professional dues, subscriptions, travel, lodging, meals, training expenses and other business expenses of Employee reasonably necessary for continued and full participation in national, state, and local associations, professional organizations, governmental groups and committees thereof for the good of the City in accordance with the approved budget. For the purposes of this section, all expenses shall be reasonable actual expenses, and Employee shall submit appropriate documentation of expenses.

Section 4.14 Expense Reimbursement. The City shall reimburse Employee for all sums necessarily incurred and paid by Employee in the performance of his duties, as approved by the City Manager. Employee shall City of Atwater
Police Chief
Employment Agreement

)
submit a claim form or appropriate documentation to the City in compliance with City policies.

Section 5. Termination of Employment and Severance.

Section 5.1. Voluntary Resignation. Employee may resign at any time and agrees to give the City at least thirty (30) days advance written notice of the effective date of Employee's resignation, unless the Parties otherwise agree in writing. If Employee retires from full-time public service with the City, Employee shall provide ninety days (90) advance written notice. During the notice period, all rights and obligations of the Parties under this Agreement shall remain in full force and effect. Promptly after the effective date of resignation or retirement, the City shall pay to Employee all salary and other compensation due and owing under this Agreement. In the event of voluntary resignation or retirement, Employee shall not be entitled to Severance, as set forth in Section 5.3 of this Agreement.

Section 5.2. Termination by City Manager. The City Manager may terminate this Agreement and remove Employee from his position as Police Chief at any time with or without cause, and in compliance with applicable provisions of the Peace Officers Procedural Bill of Rights. If Employee's termination is based on charges of misconduct that publicly stigmatizes Employee's reputation or impairs his ability to earn a living, or might damage his standing in a community, Employee may, within five (5) business days of the City Manager's notice to Employee of his or her intent to terminate Employee's employment, make a written request for a "name-clearing" hearing (as described in Lubey v. City and County of San Francisco (1979) 98 Cal.App.3d 340 and its progeny) before the City Council in closed session. The "name-clearing" hearing is solely to provide Employee the opportunity to clear his name. The City Council may determine whether the allegations contained in the notice of termination are supported. If the City Council determines that the allegations are not supported, a decision shall be issued to reflect that Employee's termination was without fault. This decision will not, however, require that Employee be reinstated to his position. In the event Employee does not request a "name-clearing" hearing before the City Council, the City Manager's decision to terminate will be effective by the close of business on the fifth (5
th
) day after the City Manager provided notice to Employee of his or her intent to terminate Employee's employment. Should the Employee request a name clearing hearing within the five (5) days, termination will still take effect after the fifth day and Employee will not be on paid status during this period.

Section 5.3. Termination With Severance. This provision only relates to Employee's eligibility to receive severance pay pursuant to this Agreement and does not in any way impact Employee's at-will status. In the event the City Manager terminates Employee's employment and this Agreement without Good Cause, as defined in Section 5.4, below, or requests Employee's resignation in lieu of such termination, subject to the conditions in this subsection, Employee shall be eligible to receive a sum equal to four (4) month's Base Salary ("Severance").

City of Atwater
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Employment Agreement

Such Severance is subject to the restrictions of Government Code section 53260.

Severance shall be paid in the same manner as to other similarly situated City employees unless otherwise agreed to by the City Manager and Employee.

Employee's eligibility for Severance shall be expressly conditioned upon Employee's execution (and non-revocation) of: (i) a waiver and release of any and all of Employee's claims against the City, and its employees, elected officials, officers, and agents, and (ii) a covenant not to sue any of those parties. If the Employee resigns in lieu of termination, the Parties shall cooperate and agree regarding public announcements and communications regarding Employee's separation. Such waiver shall be either drafted or approved by the City Attorney prior to execution.

Section 5.4. Termination Without Severance. This provision only relates to Employee's ability to receive severance pay pursuant to this Agreement, and does not in any way impact Employee's at-will status. The City Manager may at any time immediately terminate this Agreement and Employee's employment for Good Cause, as defined below. If Employee is terminated for Good Cause, the City shall not be required to pay any Severance under this Agreement, and the City shall have no obligation to Employee beyond those benefits accrued as of Employee's last day of employment and those the City is obligated to provide under federal or state law.
"Good Cause" for purposes of this Agreement is defined as the following:

1. Conviction of a felony;

2. Disclosing confidential or protected information of the City;

3. Misconduct or gross carelessness in the course of Employee's work performance;

4. Unjustifiable and willful neglect of the duties described in this Agreement or Employee's job description;

5. Commission of any act of fraud in the performance of Employee's duties. In this context, "fraud" means an intentional
misrepresentation, deceit, or concealment of a material fact known to Employee that deprives the City or another person of legal rights or causes injury;

6. Dishonesty;

7. Failure to perform Employee's duties to the standard set by the City, as determined by the City Manager,

8. Any conduct which violates the applicable provisions of the City's personnel policies, rules or regulations for which an employee may be terminated;

9. Repeated or protracted unexcused absences from the Employee's office and duties;

10. Conduct that in any way has a direct, substantial, and adverse effect on the City's reputation or the Administration Department whether during or outside business hours;

11. Violation of federal, state, or City discrimination laws; City of Atwater
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)

12. Refusal to take or subscribe any oath or affirmation which is required by law;

13. Employee's disability resulting in his inability to perform the essential functions of his job, which the City is unable to reasonably accommodate without placing an undue burden on City business operations;

14. Engaging in other employment or activities which conflict with, or present the appearance or possibility of conflicting with, City's legitimate business interests; or

15. Substance abuse which adversely affects performance of Employee's duties.

The City Manager may also place Employee on paid or unpaid investigatory leave during the Term of this Agreement.

Section 6. Notices. Any notice or communication required hereunder between the City and Employee must be in writing and may be given either personally, by facsimile (with original forwarded by regular U.S. Mail}, by registered or certified mail (return receipt requested}, or by Federal Express, UPS, or other similar couriers providing overnight delivery. If personally delivered, a notice shall be deemed to have been given when delivered to the Party to whom it is addressed.

If given by facsimile transmission, a notice or communication shall be deemed to have been given and received upon actual physical receipt of the entire document by the receiving Party's facsimile machine. Notices transmitted by facsimile after 5:00 p.m. on a normal business day, or on a Saturday, Sunday or holiday shall be deemed to have been given and received on the next normal business day. If given by registered or certified mail, such notice or communication shall be deemed to have been given and received on the first to occur of (a) actual receipt by any of the addressees designated below as the Party to whom notices are to be sent, or (b) five (5) days after a registered or certified letter containing such notice, properly addressed, with postage prepaid, is deposited in the United States mail. If given by Federal Express or similar courier, a notice or communication shall be deemed to have been given and received on the date delivered, as shown on a receipt issued by the courier. Any Party hereto may at any time, by giving ten (10) days written notice to the other Party hereto, designate any other address in substitution of the address to which such notice or communication shall be given.

Such notices or communications shall be given to the Parties at their addresses set forth below:

If to Employee: City of Atwater
Attn: William Novetzke
750 Bellevue Road
Atwater, California 95301
CC: Employee's home address on file
City of Atwater
Police Chief
Employment Agreement

If to the City: City of Atwater
Attn: City Manager
1160 5
th Street
Atwater, California 95301
Section 7. Indemnification. The City shall defend, hold harmless, and indemnify Employee against any tort, personnel, civil rights, or professional liability claim or demand or other legal action, whether groundless or otherwise, arising out of an alleged act or omission occurring in the performance of Employee's duties as Police Chief in accordance with the California Government Claims Act (Government Code section 810 et seq.) and shall provide a defense to Employee in accordance with Government Code sections 995-996.6. The City may decline to defend or indemnify Employee only as permitted by the Government Code. City may compromise and settle any such claim or suit and pay the amount of any resulting settlement or judgment; provided, however, the City's duty to defend and indemnify Employee shall be contingent upon Employee's good faith cooperation with such defense. In the event the City provides paid leave to the Employee pending an investigation or funds for a legal criminal defense pursuant to this· Section, Employee shall reimburse the City for the amount of such paid leave or cost of the legal criminal defense, if Employee is convicted of a crime involving an abuse of office or position, as provided by Government Code sections 53243- 53243.1. Also, if this Agreement is terminated, any cash settlement related to the termination that Employee may receive from the City shall be fully reimbursed to the City if Employee is convicted of a crime involving an abuse of his or her office or position as provided in Government Code section 53243.2-53243.4 Section 8. Bonding. The City shall bear the full cost of any fidelity or other bonds required of Employee under any law or ordinance.

Section 9. General Provisions

9.1. Modification of Agreement. This Agreement may be
supplemented, amended, or modified only by a writing signed by the City Manager and Employee.

9.2. Entire Agreement. This Agreement constitutes the final, complete, and exclusive statement of the terms of the agreement between the Parties and supersedes all other prior or contemporaneous oral or written understandings and agreements of the Parties. No Party has been induced to enter into this Agreement by, nor is any Party relying on, any representation or warranty except those expressly set forth in this Agreement.

9.3. Severability of Agreement. If a court or an arbitrator of competent jurisdiction holds any section of this Agreement to be illegal, unenforceable, or invalid for any reason, the validity and enforceability of the remaining sections of this Agreement shall not be affected.

City of Atwater
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9.4. Authority. All Parties to this Agreement warrant and represent that they have the power and authority to enter into this Agreement and the names, titles, and capacities herein stated on behalf of any entities, persons, states, or firms represented or purported to be represented by such entities, persons, states, or firms and that all former requirements necessary or required by state or federal law in order to enter into this Agreement had been fully complied with. Further, by entering into this Agreement, neither Party hereto shall have breached the terms or conditions of any other contract or agreement to which such Party is obligated, which such breach would have a material effect hereon.

9.5. Headings. The headings in this Agreement are included for convenience only, and neither affect the construction or interpretation of any section in this Agreement nor affect any of the rights or obligations of the Parties to this Agreement.

9.6. Necessary Acts and Further Assurances. The Parties shall, at their own cost and expense, execute and deliver such further documents and instruments and shall take such other actions as may be reasonably required or appropriate to evidence or carry out the intent and purposes of this Agreement.

9.7. Governing Law. This Agreement shall be governed and construed in accordance with the laws of the State of California. ) 9.8. Waiver. No covenant, term, or condition, or the breach thereof, shall be deemed waived, except by written consent of the Party against whom the waiver is claimed, and any waiver of the breach of any covenant, term, or condition shall not be deemed to be a waiver of any preceding or succeeding breach of the same or any other covenant, term, or condition.

9.9. Counterparts. This Agreement may be executed in counterparts, including by signatures transmitted electronically or by fax, and all so executed shall constitute an agreement which shall be binding upon the Parties hereto, notwithstanding that the signatures of all Parties and Parties' designated representatives do not appear on the same page.

9.10. Venue. Venue for all legal proceedings shall be in the Superior Court in and for the County of Merced in the State of California.

IN WITNESS WHEREOF, this Agreement has been entered into by and between Employee and City as of the date of the Agreement set forth above.

City of Atwater
Police Chief
Employment Agreement

CITY: EMPLOYEE:

City of Atwater, a municipal corporation
of the State of California
By: _
Chris Haem, City Manager
Date Signed: _
By:_--=-- ----+--+-------
William Novet
Date Signed : __ 5_· -1-6-=-z__.,'--l-/._.-z-=:......:,l, _ I
Approved as to Form:

By:-------------
Frank Splendorio, City Attorney
City of Atwater
Police Chief
Employment Agreement