Atwater City Council
June 8, 2026

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144

City of Atwater
Combining Statement of Fiduciary Net Position
Custodial Funds
June 30, 2025
Section 125 Community Total
Section 125 Dependent Facility District Custodial
Medical Care No.1 Funds
ASSETS
Cash and investments held for others, restricted $ 1,738 $ 139,442 - $ $ 141,180 Interest receivables - - 1,031 1,031
Total assets 1,738 140,473 - 142,211

LIABILITIES
Other Liabilities 1,738 - - 1,738
Total liabilities 1,738 - - 1,738

NET POSITION
Restricted for
Bondholders - - 140,473 140,473
Total net position $ - $ 140,473 - $ $ 140,473
145

City of Atwater
Combining Statement of Changes in Fiduciary Net Position Custodial Funds
For the year ended June 30, 2025
Section 125 Community Total
Section 125 Dependent Facility District Custodial
Medical Care No.1 Funds

ADDITIONS
Interest income $ - $ - $ 4,611 $ 4,611
Total additions - - 4,611 4,611
Changes in net position - - 4,611 4,611

NET POSITION
Beginning of the year - - 135,862 135,862
End of year $ - $ 140,473 - $ $ 140,473
146

City of Atwater
Schedule of Debt Service Coverage
June 30, 2025 and 2024
2025 2024
Service charges $ 11,991,737 $ 12,095,786
Connection fees 67,234 66,659
Total service charges 12,058,971 12,162,445
Investment income 665,599 599,678
Other income 2,535 16,247
Total miscellaneous revenue 668,134 615,925
Total Revenue 12,727,105 12,778,370
Personnel costs 1,431,947 1,511,909
Supplies (1) 195,189 157,010
Professional Services (2) 892,344 1,134,475
Wastewater Treatment Plant Mgmt. Service (3) 2,596,646 2,609,926 Other Charges (1), (4) 319,995 321,838
Total Operations and Maintenance 5,436,121 5,734,483
Net Revenue Available For Debt Service $ 7,290,984 $ 7,043,887 Debt service:
2017A Wastewater Revenue Refunding Bonds $ 3,306,838 $ 3,310,088 2018A Wastewater Revenue Refunding Bonds 1,141,369 1,141,969 Total debt service $ 4,448,207 $ 4,451,457
Net Revenue After Debt Service
Calculated coverage 1.64 1.58
Meets covenant restrictions Yes Yes
Notes:
(1) Includes Entries for Both Sewer Enterprise Fund and Wastewater Treatment Plant. Capital Expenses are funded by transfers from the Sewer Enterprise Capital Fund
(2) Includes Communications, Utilities, Memberships, Subscriptions, Travel, Conference, Meetings, Training, Rents, Leases and Miscellaneous (3) Paid to Private Operator
(4) Includes Equipment, Streets, Water, Parks and Building Maintenance The City has covenanted in the Installment Sale Agreement, to the extent permitted by law, to fix, prescribe and collect rates and charges for the Wastewater System, respectively, which will be at least sufficient to yield "Net Revenues" equal to 120% of debt service (including the Installment Payments and debt service on other Parity Debt) coming due and payable during such Fiscal Year.
147

AGENDA REPORT

MEETING
DATE:

June 8, 2026
TO: Mayor and City Council
FROM: Richard McEachin, Police Chief

PREPARED
BY:

Richard McEachin, Police Chief
SUBJECT: Accepting the City of Atwater Police Department 2025 Annual Military Equipment Use Report (Police Chief McEachin)

RECOMMENDED COUNCIL ACTION
Motion to accept the City of Atwater Police Department 2025 Annual Military Equipment Use Report as presented; or
Motion to approve staff's recommendation as presented.

I. BACKGROUND/ANALYSIS:

California Government Code § 7072 requires that all law enforcement agencies that receive approval for a military equipment use policy pursuant to § 7071 submit to the governing body an annual military equipment report for each type of military equipment approved by the governing body for as long as the military equipment is available for use. The Atwater Police Department has a list of equipment defined as military equipment by § 7071, and therefore must complete a report annually.

II. FISCAL IMPACTS:

None.

III. LEGAL REVIEW:

This item has been reviewed by the City Attorney.

IV. EXISTING POLICY:

This item is in compliance with California State law and Atwater Police Department Policy # 710-Military Equipment.

V. ALTERNATIVES:

N/A
VI. INTERDEPARTMENTAL COORDINATION:

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

Agenda Report - Accepting the City of Atwater Police Department 2025 Annual Military Equipment Use Report (Police Chief McEachin) Page 2

This item has been reviewed by all the relevant departments.

VII. PUBLIC PARTICIPATION:

The public will have an opportunity to speak prior to City Council action.

VIII. ENVIRONMENTAL REVIEW:

This item does not meet the definition of a "project" as defined under Section 21065 of the Public Resources Code in that it would not directly or foreseeable indirectly significantly impact the physical environment and therefore is not subject to analysis.

IX. STEPS FOLLOWING APPROVAL:

If accepted, the City of Atwater Police Department will continue to have the listed items designated as Military Equipment at their disposal to use as deemed necessary.

Submitted by:

Richard McEachin, Police Chief
Approved by:

Chris Hoem, City Manager
Attachments:

1. military equip report 2025

2025
Military Equipment Report

ATWATER POLICE DEPARTMENT

DETECTIVE SAM PARKS

2025 Military Equipment Report per CA AB481 and Inventory per CA Gov't Code §7070(c):

Date: 06/08/2026
Prepared by: Detective Sam Parks
Introduction: This report provides an overview of military equipment categorized under California Assembly Bill 481 (AB481), along with our agency's inventory of such equipment. AB481 defines various categories of military equipment subject to additional oversight.

Categories of Military Equipment per AB481:

1. Unmanned, remotely piloted, powered aerial or ground vehicles • Inventory: DJI Mavic Model # 3T

2. Mine-resistant ambush-protected vehicles or armored personnel carriers • Inventory: N/A

3. High mobility multipurpose wheeled vehicles (HMMWV), trucks, or wheeled vehicles with breaching apparatus
• Inventory: N/A

4. Tracked armored vehicles providing ballistic protection • Inventory: N/A

5. Command and control vehicles for operational control • Inventory: 1
Description: 24 ft. command post/crime scene vehicles
Purpose: Management and coordination of emergency response efforts.

6. Weaponized aircraft, vessels, or vehicles
• Inventory: N/A

7. Explosive breaching apparatuses
• Inventory: N/A

8. Firearms and ammunition of .50 caliber or greater
• Inventory: N/A

9. Specialized firearms and accessories, including assault weapons (Category 9) Description: Firearms and accessories designated as assault weapons under Penal Code. Precision weapons for addressing threats with more precision and/or greater distances.

Inventory: 36 AR-15 Patrol Rifle, Semi-Automatic, Caliber 5.56 • Authorized Users: Members with completed POST certified patrol rifle class.

Inventory: 1 M4 Rifle, Select Fire, Caliber 5.56
• Authorized Users: Members with completed POST certified patrol rifle class and assigned to Merced County SWAT team.

Inventory: 2 Semi-Auto Training Rifles
• Authorized Users: Range and armorer staff for officers and evidence safety training.

Inventory: 2 40mm single-shot launchers
• Authorized Users: Members with completed training from POST certified Safariland Trainer
Inventory: 1 37mm single-shot launcher
• Authorized Users: Members with completed training from POST certified Safariland Trainer

10. Firearm accessories designed to launch explosive projectiles • Inventory: N/A

11. Noise-flash diversionary devices and explosive breaching tools • Inventory: (1) Defense Technology low roll DD body reloadable

12. Munitions containing tear gas or OC
• Inventory: N/A

13. TASER® Shockwave, microwave weapons, water cannons, and long-range acoustic devices
• Inventory: N/A

14. Kinetic energy weapons and munitions
Description: Weapons and munitions utilizing kinetic energy for impact.

Inventory: 6 Less Lethal Shotgun (4) / 40mm launchers (2) • Authorized Users: Only members that have completed service training are authorized to use a less lethal shotgun.

15. Other equipment determined by governing bodies or state agencies • Description: Equipment not explicitly listed but deemed to require additional oversight.
• Purpose: Ensuring appropriate use and regulation of specialized equipment.
❖ Maintenance of Military Use Supply Levels: The Department may order up to 50% of stock in a calendar year without city council approval to maintain essential availability for the Department's needs when stocks have reached significantly low levels or have been exhausted.

Conclusion: This report provides a comprehensive overview of military equipment as defined by California Assembly Bill 481, along with our agency's inventory. Adhering to regulations and maintaining appropriate levels of oversight is essential for the responsible use of military equipment in public safety and law enforcement operations.

AGENDA REPORT

MEETING
DATE:

June 8, 2026
TO: Mayor and City Council
FROM: Christopher Hoem, City Manager

PREPARED
BY:

Christopher Hoem, City Manager
SUBJECT: Adopting a Resolution Setting the Fiscal Year 2026-27 Miscellaneous Fee Schedule (City Manager Hoem)

RECOMMENDED COUNCIL ACTION
Open the Public Hearing and receive any testimony given regarding the proposed 2026- 27 Miscellaneous Fee Schedule;
Close the Public Hearing;
Motion to adopt Resolution No. 3623-26 setting the City of Atwater's Miscellaneous Fee Schedule for Fiscal Year 2026-27; or
Motion to approve staff's recommendation as presented.

I. BACKGROUND/ANALYSIS:

Each fiscal year, the City of Atwater sets the Citywide Miscellaneous Fee Schedule to assist with cost recovery for providing services. The proposed Miscellaneous Fee Schedule provides a legally defensible cost-recovery program to ensure that the City receives appropriate fees for services provided and supports the City Council's goal of following sound financial practices.

The Miscellaneous Fee Schedule is adjusted annually every July 1st after City Council approval. After reviewing the existing fees, if necessary, adjustments are made using the U.S. Bureau of Labor Statistics, Consumer Price Index, All Urban Consumers (Not Seasonally Adjusted) -West Region, by the percentage of change in the index from the month of April of the same year. All amounts are rounded to the nearest whole dollar.

The percentage of increase in the index over the past year was 3.518%, this is by comparison of 2.128% which was applied for Fiscal Year 2025-26. The proposed Miscellaneous Fee Schedule reflects this percentage increase in each fee, where applicable.

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

Agenda Report - Adopting a Resolution Setting the Fiscal Year 2026-27 Miscellaneous Fee Schedule (City Manager Hoem) Page 2

II. FISCAL IMPACTS:

This item positively impacts the City's budget by increasing the fees by the CPI, helping the City operations keep up with economic inflation.

III. LEGAL REVIEW:

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

IV. EXISTING POLICY:

This item is consistent with goal number one (1) of the City of Atwater 2026-2030 Strategic Plan: to ensure the city's continued financial solvency.

V. ALTERNATIVES:

The City Council could choose not to adopt the Fiscal Year 2026-27 Miscellaneous Fee Schedule as presented.

VI. INTERDEPARTMENTAL COORDINATION:

The annual review and update of the Fiscal Year 2026-27 Miscellaneous Fee Schedule is a coordinated effort among all the departments in the City.

VII. PUBLIC PARTICIPATION:

The public will have an opportunity to provide comments on this item prior to City Council action.

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 adoption of the Resolution setting the Miscellaneous Fee Schedule, the City Clerk will circulate the FY 2026-27 to all departments to begin charging the revised fees upon the effective date. In addition, the FY 2026-27 Miscellaneous Fee Schedule will be available on the City's website.

Submitted and Approved by:

Chris Hoem, City Manager

Agenda Report - Adopting a Resolution Setting the Fiscal Year 2026-27 Miscellaneous Fee Schedule (City Manager Hoem) Page 3

Attachments:

1. Resolution Miscellaneous Fee Schedule FY 2026-27

2. FY 2026-27-MASTER MISC FEE SCHEDULE

CITY COUNCIL
OF THE

CITY OF ATWATER
RESOLUTION NO. xxxx-26

RESOLUTION OF THE CITY COUNCIL OF THE

CITY OF ATWATER SETTING THE FISCAL YEAR
2026-27 MISCELLANEOUS FEE SCHEDULE
WHEREAS, the City of Atwater has established a Citywide fee structure “Miscellaneous Fee Schedule” to offset the costs of services; and
WHEREAS, the City of Atwater’s Miscellaneous Fee Schedule is adopted by resolution; and
WHEREAS, the City Council adopted Resolution No. 3537-25 setting the most recent Miscellaneous Fee Schedule on June 9, 2025; and
WHEREAS, the Miscellaneous Fee Schedule has been amended from time to time by resolution to amend said fees and changes for described services.

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

A. All previous resolutions that set and/or amended the Miscellaneous Fee Schedule are hereby repealed and superseded by Resolution No. xxxx-26.

B. The Miscellaneous Fee Schedule, attached hereto as EXHIBIT “A” and made a part of herein, is hereby approved.

C. The purpose of the fees set forth in the City’s Miscellaneous Fee Schedule EXHIBIT “A” of this resolution is to recover up to the full, lawfully recoverable costs incurred by the City.

D. Effective Date. All new and/or increased fees shall be effective upon adoption of this resolution with the exception of fess established in accordance with Government Code Section 66017. Development related new and/or increased fees shall be effective sixty (60) days following the effective date of this resolution.

E. Annual Adjustment. Said miscellaneous fees shall be adjusted annually every July 1st according to the U.S. Bureau of Labor Statistics, Consumer Price Index, All Urban Consumers (Not Seasonally Adjusted). West Region, by the percentage

Resolution No. xxxx-26 Miscellaneous Fee Schedule Page 2 of change in the index from the month of April of the same year. Rounding shall be as follows: .01 to .49 shall be rounded down to the nearest whole dollar; .50 to .99 shall be rounded up to the nearest whole dollar.

F. Repealer. These fees shall supersede the corresponding fees previously established by the City. All previously adopted and confliction fees, and all resolutions and other actions of the City Council are hereby repealed to the extent they conflict with the contents of this resolution.

G. Severability. The individual fees and charges set forth in EXHIBIT “A” of this resolution and portions of this resolution are severable. Should any of the fees or charges or any portion of this resolution be adjudged to be invalid and unenforceable by a body of competent jurisdiction, then the remaining fees, charges and/or resolution portions shall be and continue in full force and effect, except as to those fee, charges, and/or resolution portions that have been adjudged invalid. The City Council of the City of Atwater hereby declared that it would have adopted each of the fee and charges set forth in EXHIBIT “A” of this resolution, and this resolution and each section, subsection, clause, sentence, phrase and other portion thereof, irrespective of the fact that one or more of the fees, charges, or sections, subsections, clauses, sentences, phrases or other portions of this resolution may be held invalid or unconstitutional.

The foregoing resolution is hereby adopted this 8th day of June 2026.

AYES:

NOES:

ABSENT:

APPROVED:

________________________________
MICHAEL G. NELSON, MAYOR
ATTEST:
_________________________________
KORY J. BILLINGS, CITY CLERK

Miscellaneous Fee Schedule
Fiscal Year 2026-27 CPI% increase for FY 26/27

3.518%
MISCELLANEOUS FEES:

Cost Recovery, Legal Services Actual Cost
Cost Recovery, Liability Claim Processing Actual Cost
Notary Services (as set by GC 8211) No COLA associated $15 per signature Mailed Copies of City Council Agenda (per fiscal year) $46 Mailed Copies of City Council Minutes (per fiscal year) $43 $156
Copy of City Council Video DVD $13
Final Budget (summary) $14
Final Budget $56
Copy of Municipal Code to CD $13
Preliminary Budget $39
Annual Financial Statement $35
Five Year Capital Improvement Budget $23
Voucher $41
Business License Listing $30
Mailing Labels for Business License $41
Abatement Lien $52
Photocopies (first page) $4
Photocopies (per copy of B/W) $0.13
Photocopies (per copy of color) $0.23
Public Hearing Processing Fee Actual Cost
Returned Items $50
Electronic Payment Processing Fees Up to 5% of the total amount Donation Bin Permit/Renewal Processing Fee $50 annually Donation Bin Permit Sticker (replacement) $14
Research Actual Cost
COMMUNITY DEVELOPMENT:

BUILDING DIVISION:

Building Inspection Fee (minimum 1 hour) $130 per hour
Monthly Building Activity Reports (per fiscal year) $37 Building Permit Plan Reproduction (smaller than 11x17) $93 Building Permit Plan Reproduction (larger than 11x17) $185 PLANNING DIVISION:

Building Permit Application Plan Review (15 mins.) $59
Building Permit Application Plan Review (16 to 30 mins.) $118 Building Permit Application Plan Review (over 30 mins.) $236 General Plan (Copy or Disk) $71
General Plan EIR (Copy or Disk) $77
Specific Plan Application Deposit $10,373, Actual Cost + 20% Specific Plan Preparation Actual cost + 20%
Housing Element (Copy or Disk) $48
General Plan or Zoning Map Reproduction $17
Street Tree Master Plan $39
Annexation Application $3,128 plus $115 per acre
$256
$256
Environmental Assessment (Review of private prepared document) Actual Cost + 20% Actual Cost + 20%
Environmental Impact Report Preparation Actual Cost + 20% General Plan Amendment Preparation Deposit $2,074, Actual cost + 20% Mailed Copies of City Council and Planning Agendas and Minutes (per fiscal year) Appeal of Staff Decision to Planning Commission
Appeal of Planning Commission Decision to City Council
Environmental Assessment Preparation for Private Development Project 1 of 12

Miscellaneous Fee Schedule
Fiscal Year 2026-27 CPI% increase for FY 26/27

3.518%
MISCELLANEOUS FEES:

Home Occupation Permit $238
Lot Line Adjustment Deposit $690 + actual cost
Lot Merger Deposit $690 + actual cost
Monthly Building Activity Reports (per fiscal year) $36 Pre-zoning Deposit $2,084 + actual cost
Reversion to Acreage Deposit $690 + actual cost
Sign Review $201
Site & Architectural Plan Review Deposit $1,050 + actual cost Tentative Subdivision Map
Deposit $3,110 + $62 per lot, Actual
Cost + 20%
Tentative Parcel Map
Deposit $1,915 + $62 per lot, Actual
Cost + 20%
Condominium Conversion Actual Cost + 20%
Regular Conditional Use Permit Actual Cost. $2,000 Minimum Deposit Conditional Use Permit Amendment $382
Conditional Use Permit Monitoring $150 Annually
Commercial Conditional Use Permit General Plan Update Fee $262 Variance Deposit $1,014, Actual Cost + 20%
Zone Change Deposit $1,886, Actual Cost + 20%
Zoning Ordinance Text Amendment Deposit $1,886, Actual Cost + 20% Time Extension Request Application Original Application Fee Planned Development Zone:

Master Plan Application Deposit $2,290, Actual Cost + 20% Final Development Plan Application Deposit $2,290, Actual Cost + 20% Planned Development Amendment: Deposit $1,154, Actual Cost + 20% Development Agreement Preparation Actual Cost + 20%
BUSINESS LICENSE:

Nonrefundable License Application Fee $42
Appeal Fee Actual Cost
Amendment to Business License Fee $32
Duplicate License Fee $5
CANNABIS REGULATORY PERMIT:

Cannabis Application Fee Actual Cost. $1,500 Minimum Deposit Cannabis Application Renewal Fee $365
Appeal Fee Actual Cost
Cannabis Regulatory Permit, Annual $15,000
Cannabis Regulatory Permit Amendment $400
ENGINEERING DIVISION:

Cost Recovery, Legal Services Actual Cost + 20%
Improvement Standards and Specifications Book $41
Map or Document Research (minimum 1 hour) Actual Cost + 20% Improvement Plans Review, City Staff 3% of value
Deposit 3% of value, Actual Cost + 20%
Traffic Plan Check Review Actual Cost
Storm Water Quality Control Plan Review $849
Swimming Pool Permit $41
3% of value ( $264 minimum)
Encroachment Permit for Public Utilities (AT&T, PG&E, MID, Comcast, etc.) $329 Inspections for Public Utilities Company Permits, City Staff $137 per hour Inspections for Public Utilities Company Permits, Consultant Actual Cost + 20% Improvement Plans Review, Consultant
Encroachment Permit
2 of 12

Miscellaneous Fee Schedule
Fiscal Year 2026-27 CPI% increase for FY 26/27

3.518%
MISCELLANEOUS FEES:

Well Construction (except drinking water) $329
Well Abandonment $329
Encroachment Permit for Driveway Approach Replacement $329 Encroachment Permit for Sidewalk Replacement $329
Encroachment Permit for Utilities Installation (Street Cuts) $443 *Trench Deposit, Single Utility (held for 12 months) Deposit $2,538 + Actual Cost *Trench Deposit, Multi Utilities (12 months from excavation of last trench) Deposit $6,679 + Actual Cost *Trench deposits are not required for projects covered under a warranty bond On-Site Inspections 3% of value
Off-Site Inspections 3% of value
False Alarms (within a 12 month period at a single site) False alarms are not subject to CPI Adjustment PUBLIC WORKS:

Administrative Fee 20% for all billable charges
Street Sweeper and Clean-Up Fee (minimum 2 hours) Actual Cost Barricade Rental
$6 each-first day, $1 each-each day
after
Emergency Labor, Equipment and Materials Actual Cost
Deposit $559 plus installation $47 plus
$5 per thousand gallons of usage
Delinquent Backflow Testing
$150 plus actual cost for repair parts if
needed
Water Problem (call out) Evaluation (minimum 2 hours) Actual Cost After Hour Reconnection Fee (SB 998) $164
Red Tags (second and subsequent notices) Actual Cost
Commercial Recycling Actual Cost plus 11%
POLICE:

Background Check Fee $144
Copies .10 cents (per page)
Photos $15 per CD; $1 per page if printed
Unconsensual Franchise Tow Fee (Per Vehicle) $66
Second Hand Dealer/Pawn Broker License (initial) $0
False Alarms (first and second incident) $0
False Alarms (third thru fifth**) $71
False Alarms (sixth and subsequent**) $143
False Alarms (maximum fee per day) $357
**If both Police and Fire respond to false alarm, only one charge shall be assessed per incident
Domestic Fowl/Animal Permit $32
Cats/Dogs Redeemed (first occurrence) $74
Cats/Dogs Redeemed (second occurrence) $148
Animals to Pound, Requested by Owner $131
Clearance Letter $33
Dance Permit $39
Fingerprint Card $66
Bicycle License $7
Amplified Sound Permit $52
Second Hand Dealer/Pawn Broker License (renewal) $39
Alcohol Consumption Permit (City property, per event) $52 Solicitor Permit (non-profit) $26
Solicitor Permit (profit) $52
Handgun Dealer Permit (initial) $52
Handgun Dealer Permit (renewal) $33
Hydrant Use or Construction Water (meter cost plus actual cost) 3 of 12

Miscellaneous Fee Schedule
Fiscal Year 2026-27 CPI% increase for FY 26/27

3.518%
MISCELLANEOUS FEES:

Neighborhood Watch Program $0
Police Reports, Crime/Accident (first 4 pages) $26
Jail Booking County Cost plus 20%
Citation Sign-Off (for non-Atwater resident) $19
Stored Vehicle Release $298
Repossession Filing Fee (mandated by State Gov. Code 41612) $21 Concealed Weapon Permit (initial) $233
Concealed Weapon Permit (renewal) $180
Emergency Response (Gov. Code 53150-53158) Actual Cost plus 15% 1 - 5,000 sq. ft. $52
Taxi Cab Permit (initial) $52
Taxi Cab Permit (renewal) $33
Tow Cab Franchise Fee $65
Abandoned Cart Fee $50 per cart, per pick-up
Code Enforcement Reinspection Fee $57
FIRE:
1,251 GPM (16 hour maximum) 1251-1500 $96/hour
1,501 GPM (16 hour maximum) 1501-2000 $98.50/hour
Pick-Up (16 hour maximum) $62/hour
Works Comp. Actual Cost
Administration (OES) Actual Cost
Annual Inspections and New Business Inspections
Low Hazard Inspection (businesses, industries, merchandise) Per Hour:

Occupancy types: A (<50 People), B, C, F-2, M, S-2, U
1 - 5,000 sq. ft. (first inspection) $146
First Re-Inspection $162
Second Re-Inspection $179
5,001 - 10,000 sq. ft. (first inspection) $157
First Re-Inspection $173
Second Re-Inspection $190
10,001 - 20,000 sq. ft. (first inspection) $168
First Re-Inspection $184
Second Re-Inspection $201
20,001 - 40,000 sq. ft. (first inspection) $201
First Re-Inspection $217
Second Re-Inspection $233
40,001 - 80,000 sq. ft. (first inspection) $212
First Re-Inspection $228
Second Re-Inspection $244
80,001 - 120,000 sq. ft. (first inspection) $223
First Re-Inspection $239
Second Re-Inspection $255
120,001 - 150,000 sq. ft. (first inspection) $288
First Re-Inspection $305
Second Re-Inspection $321
150,001 - 200,000 sq. ft. (first inspection) $354
First Re-Inspection $370
Second Re-Inspection $387
200,001+ sq. ft. (first inspection) $420
First Re-Inspection $436
Second Re-Inspection $453
Moderate-High Hazard Inspection (50+ gather, education facility, high fire area, hospitals, residential, storage) Per Hour:
4 of 12

Miscellaneous Fee Schedule
Fiscal Year 2026-27 CPI% increase for FY 26/27

3.518%
MISCELLANEOUS FEES:

Occupancy types: A (>50 People), E, F-1, H-1-5, I-1-3, I-4, L, R-1-4, S-1 1 - 5,000 sq. ft. (first inspection) $146
First Re-Inspection $162
Second Re-Inspection $179
5,001 - 10,000 sq. ft. (first inspection) $157
First Re-Inspection $173
Second Re-Inspection $190
10,001 - 20,000 sq. ft. (first inspection) $168
First Re-Inspection $184
Second Re-Inspection $201
20,001 - 40,000 sq. ft. (first inspection) $223
First Re-Inspection $239
Second Re-Inspection $255
40,001 - 80,000 sq. ft. (first inspection) $233
First Re-Inspection $250
Second Re-Inspection $266
80,001 - 120,000 sq. ft. (first inspection) $244
First Re-Inspection $261
Second Re-Inspection $277
120,001 - 150,000 sq. ft. (first inspection) $332
First Re-Inspection $349
Second Re-Inspection $365
150,001 - 200,000 sq. ft. (first inspection) $420
First Re-Inspection $436
Second Re-Inspection $453
200,001+ sq. ft. (first inspection) $508
First Re-Inspection $524
Second Re-Inspection $540
Other Inspections/Rates:

Inspections:

Christmas Tree Lots or Sale Areas at Car Sales $70
$147
$238
Daycare Facilities (more than 6 children, State mandated inspection) $147 Fire Safety Application Review $238
Fire Safety Plan Review $238
Aircraft Refueling Vehicle (initial) $345
Occupancy Permits $77
Penalty Charges (unauthorized occupancy) $161
Tents and Air-Supported Structures (per 200 sq. ft., except for camping) $130 Rates: $0
Hydrant Flow Data-Per Hydrant $304
Weed Abatement Contractors Cost plus 20%
Consultation $130
Fire Cause Investigation $130
Stand-by or Fire Watch $158
Operational Permits: $0
Tanks: Hazardous Material Storage, Installation/Removal $158 Aerosol Products Permit (retail storage, under exempt amounts per sq. ft.) $142 Aerosol Products Permit (warehouse and storage) $284
Aircraft Repair Hanger $142
Board and Care Facilities (full time patient care, State mandated inspection, over 50 occupants) Board and Care Facilities (full time patient care, State mandated inspection, 7 - 50 occupants) 5 of 12

Miscellaneous Fee Schedule
Fiscal Year 2026-27 CPI% increase for FY 26/27

3.518%
MISCELLANEOUS FEES:

Commercial Rubbish Handling Operation (initial) $213
Aircraft Refueling Vehicle (renewal) $142
Asbestos Removal Permit $213
Automobile Wrecking Yard $213
Battery System $284
Bowling Pin or Alley Refinishing (initial) $284
Bowling Pin or Alley Refinishing (renewal) $224
Candles/Open Flame in Assembly Area (single use permit) $49 Candles/Open Flame in Assembly Area (on-going facility permit) $224 Carnivals and Fairs $159
Cellulose Nitrate Film $288
Cellulose Nitrate Storage $288
Combustible Fiber Storage $353
Combustible Material Storage $159
Compressed Gas, Store/Handle/Use (initial) $288
Compressed Gas, Store/Handle/Use (renewal) $159
Containers/Tanks (initial) $224
Commercial Rubbish Handling Operation (renewal) $159
Cryogen Use, Plan Check/Install/Inspection/Use (initial) $445 Cryogen Use, Plan Check/Install/Inspection/Use (renewal) $178 Dry Cleaning Plants (initial) $288
Dry Cleaning Plants (renewal) $224
Dust Producing Operation (initial) $288
Dust Producing Operation (renewal) $224
Explosive or Blasting Agent (permit and 2 blasts) $224
Explosive or Blasting Agent (more than 2 blasts) $70
Fireworks Ground Display $159
Fireworks, Pyrotechnic Special Effects (theatrical/movies) $159 Fireworks, Aerial Display (includes ground display) $353 Flammable or Combustible Liquids $353
Retail Storage (under exempt amount per control area) $70 Pipeline, Operations/Excavation $159
Liquid or Gas Fueled Vehicles or Equipment in Assembly $353 Containers/Tanks (renewal) $224
Underground Tanks $159
Tank Removal $224
Tank Vehicles (initial) $224
Tank Vehicles (renewal) $159
Fruit Ripening $159
Fumigation or Thermal Insecticides Fogging $159
$159
Hazardous Materials, Storage/Handle/Use (initial) $566
Hazardous Materials, Storage/Handle/Use (renewal) $224
Hazardous Production Materials $436
High Piled Combustible Stock (initial) $436
High Piled Combustible Stock (renewal) $288
LPG - Non Single Family Dwelling $288
LPG - Single Family Dwelling $159
Special Use/Event Permit $159
Lumber Yards $224
Magnesium Working $288
Mall Covered $288
Hazardous Materials, Retail Storage (under exempt amount per control area) 6 of 12

Miscellaneous Fee Schedule
Fiscal Year 2026-27 CPI% increase for FY 26/27

3.518%
MISCELLANEOUS FEES:

Motor Vehicle Fuel Dispensing Station $288
Motor Vehicle Refueling Unit $288
Open Fires (includes bonfires & burn permits) $70
Organic Coating (initial) $562
Organic Coating (renewal) $432
Ovens, Industrial Baking or Drying (initial) $224
Ovens, Industrial Baking or Drying (renewal) $159
Radioactive Materials (initial) $288
Radioactive Materials (renewal) $159
Refrigeration Equipment, Install/Operate (initial) $353 Refrigeration Equipment, Install/Operate (renewal) $224 Repair Garages $159
Administration (OES) $159
Spraying or Dipping (initial) $419
Spraying or Dipping (renewal) $224
$159
Tents (all others) $419
Tire Storage $224
Wood Products $288
Hot Work and Cutting Operations (within occupancy and mobile) $224 Fireworks Stands/Booth Application Fee $193
Firework Stand/Storage/Display Inspection $147
Special Events Fire and Life Safety
Cost Recovery/Miscellaneous:
1,250-1500 GPM (16 hour maximum) $118
1,501-2000 GPM (16 hour maximum) $122
Pick-Up (16 hour maximum) $81
Works Comp. Actual Cost
Rent: Private Organization (per hour) $0.20
Fire Reports $20
Street Spills $58 plus Actual Cost
False Alarms (within a 12 month period at a single site) False alarms are not subject to COLA False Alarms (first and second incident) $0
False Alarms (third thru fifth**) $70
False Alarms (sixth and subsequent**) $140
False Alarms (maximum fee per day) $349
**If both Police and Fire respond to false alarm, only one charge shall be assessed per incident.

PARKS, RECREATION & COMMUNITY EVENTS
Community Center, Multipurpose Room
Reservation and Cleaning Deposit $350
Cancellation Fee: Less than 10 Days of Rental Forfeit of all rental fees $175
Cancellation Fee: More than 30 Days of Rental $80
Rent: Private Organization (per hour) $100
Rent: Non-Profit/Senior Organization (per hour) $70
Rent: Private Organization (per day) $2,400
Rent: Non-Profit/Senior Organization (per day) $1,680
Facility Attendant, (per hour) $35
Community Center, Multipurpose Room & Evelyn Chambers Senior Room Reservation and Cleaning Deposit $525
Cancellation Fee: Less than 10 Days of Rental Forfeit Deposit Tents/Canopy/Membrane Structures - Non High Fire Hazard Area (100 occupants) Cancellation Fee: More than 10 Days of Rental
7 of 12

Miscellaneous Fee Schedule
Fiscal Year 2026-27 CPI% increase for FY 26/27

3.518%
MISCELLANEOUS FEES:

Cancellation Fee: More than 10 Days of Rental $175
Cancellation Fee: More than 30 Days of Rental $80
Rent: Private Organization (per hour) $140
Rent: Non-Profit/Senior Organization (per hour) $90
Rent: Private Organization (per day) $3,360
Rent: Non-Profit/Senior Organization (per day) $2,160
Facility Attendant, (per hour) $35
Community Center, Evelyn Chambers Senior Room
Reservation and Cleaning Deposit $210
Cancellation Fee: Less than 10 Days of Rental Forfeit of all rental fees Cancellation Fee: More than 10 Days of Rental $105
Cancellation Fee: More than 30 Days of Rental $80
Rent: Private Organization (per hour) $75
Rent: Non-Profit/Senior Organization (per hour) $40
Rent: Private Organization (per day) $1,800
Rent: Non-Profit/Senior Organization (per day) $960
Facility Attendant, (per hour) $35
Community Center, Jessie Frago or Andy Longinotti Meeting Rooms Reservation and Cleaning Deposit $210
Cancellation Fee: Less than 10 Days of Rental Forfeit of all rental fees Cancellation Fee: More than 10 Days of Rental $105
Cancellation Fee: More than 30 Days of Rental $80
Rent: Private Organization (per hour) $65
Rent: Non-Profit/Senior Organization (per hour) $40
Rent: Private Organization (per day) $1,560
Rent: Non-Profit/Senior Organization (per day) $960
Facility Attendant, (per hour) $35
Community Center, Kitchen
Reservation and Cleaning Deposit $210
Cancellation Fee: Less than 10 Days of Rental Forfeit of all rental fees Cancellation Fee: More than 10 Days of Rental $105
Cancellation Fee: More than 30 Days of Rental $80
Senior Citizen Groups with Kitchen (per hour) $40
Rent: Non-Profit/Senior Organization (per hour) $35
Senior Citizen Groups with Kitchen (per day) $960
Rent: Non-Profit/Senior Organization (per day) $840
Table & Chair Fees:

Table & Chair Set Up and Usage Fee $125
Table & Chair Set up and Usage Fee for Senior Citizen Organization $75 Castle Youth Center
Birthday Party (2 hours) gym, game room & activity area $175 Gym Rental (per hour) $60
Facility Attendant, (per hour) $35
Veterans Park Pavilion
Reservation and Cleaning Deposit $200
Cancellation Fee: Less than 10 Days of Rental Forfeit of all rental fees Cancellation Fee: More than 10 Days of Rental $75
Cancellation Fee: More than 30 Days of Rental $80
Atwater Resident Rental Fee with Kitchen $250
Senior/Civic/Schools/Non-Profit Organization with Kitchen $200 Osborn and Miyake Ball Field Tournament without Lights (per field per day) $175 Facility Attendant, (per hour) $35
8 of 12

Miscellaneous Fee Schedule
Fiscal Year 2026-27 CPI% increase for FY 26/27

3.518%
MISCELLANEOUS FEES:

Bloss Grounds
Deposit $350
Private Party (2 hour minimum) $80 per hour
Non-Profit / Senior Group (2 hour minimum) $40 per hour Facility Attendant, (per hour) $35
Photograpy Session (2 hour minimum) - Exclusive Use Only $30 per hour Bloss Library Museum
Private Usage $50 per hour
Non-Profit / Senior Group No Charge
Facility Attendant, (per hour) $35
Field Rentals
Osborn and Miyake Ball Field Deposit $210
Osborn and Miyake Ball Field Rental (per hour) $35
Osborn and Miyake Ball Field Rental with Lights (per hour) $40 $145
$75
Veterans Park Football Field Deposit $210
Veterans Park Football / Soccer Field, Youth Teams (per day) $125 Veterans Park Football Field, Adult Teams (per day) $150 Memorial Ball Field Deposit $200
Memorial Ball Field (per game) $75
Memorial Ball Field Prep $75
Memorial Ball Field Light Usage (per hour) $40
Joan Faul Soccer Field Deposit $210
Joan Faul Soccer Field 1 (per day) $100
Joan Faul Soccer Field 2 (per day) $100
Joan Faul Soccer Fields 1 & 2 (per day) $175
Youth Recreation Programs Resident Non Resident
Osborn Park Tennis Court (per key for one year) $80 $100 Osborn Park Tennis Court (per key for six months) $40 $50 Youth Basketball (co-ed, boys and girls, grades K-12) (per player) $80 $105 Youth Indoor Soccer (per player) $75 $95
Summer Drop-in Program - Per Week
Full Day - Per Week $90 $115
Youth Flag Football (per player) $75 $95
Youth Volleyball (per player) $85 $105
Summer Youth Camp (per camp) $50 $70
Adult Recreation Programs
Men's Spring Softball $550 $575
Men's Summer Softball $550 $575
Men's Fall Softball $550 $575
Coed Spring Softball $550 $575
Vendor Fair Booth Rental (12x12) $550 $575
Coed Fall Softball $550 $575
Coed Winter Volleyball $425 $450
Coed Summer Volleyball $425 $450
Men's Volleyball $425 $450
Women's Volleyball $425 $450
Men's Summer Basketball League $650 $675
Men's Winter Basketball League $650 $675
Other Recreation Programs
Learn to Swim Program (parent & infant)
Osborn and Miyake Ball Field Tournament Field Preps (per prep per field per day) 9 of 12

Miscellaneous Fee Schedule
Fiscal Year 2026-27 CPI% increase for FY 26/27

3.518%
MISCELLANEOUS FEES:

Misc. Recreation Classes & Events $10 - $50 $10 - $50
Vendor Fair Booth Rental (12x12) $100 $100
Christmas Parade Entry Fee $45 $45
Christmas Parade Additional Horse Entry Fee (per horse) $5 $5 10 of 12

Miscellaneous Fee Schedule
Fiscal Year 2026-27 CPI% increase for FY 26/27

3.518%
MISCELLANEOUS FEES:

Sanitation
Other/Additional Services/One-Time/Temporary Billing Frequency Single-Family & Multi-Family (2-4 units w/CARTS)
Residential Large Item Pick-up - Includes up to two (2) Items Per Occurrence $63 Restart of Services (Auto Resume Fee) Per Occurrence $0 Cart Delivery Per Occurrence $105
Cart Removal Per Occurrence $0
Cart Exchange Per Occurrence $79
Residential Cart Replacement Fee Per Occurrence $79
Overloaded/Contamination Fee 1st Occurrence (any cart) Per Occurrence $27 Overloaded/Contamination Fee 2nd Occurrence (any cart) Per Occurrence $32 Temporary Bins- Available to ALL Property Types
3 Cubic Yard Temporary Bin
Delivery, Removal and up to 7 days rental Per Bin $236
Each additional pickup Per Occurrence $110
4 Cubic Yard Temporary Bin
Delivery, Removal and up to 7 days rental Per Bin $292
Each additional pickup Per Occurrence $127
Multi-Family (5+ units) ** Commercial -All ** Multi-Family (2-4 units) (Bin or Cart) (Bin or Cart) (Bin ONLY)
Cart Contamination / Overloaded Per Occurrence $27
Bin Contamination / Overloaded Per Cubic Year $32
Special Services:

Special Pick-Up up to 3 cubic yards Each $218
Additional Standby and Loading Time Per Hour $144
Large Venue Events (Non-City Events) Per Occurrence $218 Other Services:

Locking Bin, Lock on Gate, enclosure monthly fee Per Lock, Per Month $47 Trip Charge/Dry Run Per Occurrence $209
Restart of Services (Auto Resume Fee) Per Occurrence $0 Setup Fee Per Occurrence $0
Delivery Charge Per Occurrence $47
Delivery Charge Commercial Carts Per Occurrence $27
Removal Per Occurrence $79
Exchange Fee Per Occurrence $47
Stinger/Scout Service Fee Per Bin, Per Service $39
Recycling Contamination Fee Per Occurrence $45
Overage Fee Per Occurrence $62
Roll-Off Containers billed on a per pull plus disposal fee 10 Cubic Yd Container per pull Per Haul $448
20 Cubic Yd Container per pull Per Haul $464
30 Cubic Yd Container per pull Per Haul $477
40 Cubic Yd Container per pull Per Haul $488
Container Rental per day after 7 days Per Day $18
11 of 12

Miscellaneous Fee Schedule
Fiscal Year 2026-27 CPI% increase for FY 26/27

3.518%
MISCELLANEOUS FEES:

Commercial and Multi-Family Rates (monthly):

Number of Pick Up(s) per week 1x 2x 3x 4x 5x 6x
(Note: includes 32-Gallon Recycling and 32-Gallon Organics) Trash:
64- Gallon Cart $48.84 $70.54 $92.24 $113.93 $135.63 $157.33 96- Gallon Cart $97.66 $141.06 $184.45 $227.85 $271.23
1 Cubic Yard Bin $471.94
2 Cubic Yard Bin $184.45 $314.63 $444.82 $575.00 $705.18 $835.37 3 Cubic Yard Bin $1,052.34
4 Cubic Yard Bin $287.51 $445.42 $634.67 $831.15 $929.99 $1,114.42 6 Cubic Yard Bin $1,301.25
2 Cubic Yard Compactor $489.00 $844.00 $1,120.00 $1,555.00 $1,911.00 $2,266.00 3 Cubic Yard Compactor $637.00 $1,082.00 $1,526.00 $1,970.00 $2,414.00 $2,859.00 6 Cubic Yard Compactor $1,067.00 $1,708.00 $2,298.00 $2,722.00 $3,074.00 $3,538.00 Recycling:
64- Gallon Cart $20.79 $34.59 $48.39 $62.19 $76.00 $89.79 96- Gallon Cart $21.60 $36.12 $50.65 $65.18 $79.71 $94.24 1 Cubic Yard Bin $61.95 $110.38 $158.81 $207.25 $255.67 $304.11 2 Cubic Yard Bin $94.24 $166.89 $239.53 $312.18 $384.82 $441.33 3 Cubic Yard Bin $110.38 $207.25 $279.90 $352.54 $433.26 $522.05 4 Cubic Yard Bin $134.60 $247.61 $360.61 $473.62 $594.70 $715.77 6 Cubic Yard Bin $174.96 $344.47 $489.76 $651.20 $812.64 $974.07 2 Cubic Yard Compactor $243.00 $441.00 $640.00 $838.00 $1,036.00 $1,191.00 3 Cubic Yard Compactor $287.00 $551.00 $750.00 $948.00 $1,168.00 $1,411.00 6 Cubic Yard Compactor $463.00 $926.00 $1,323.00 $1,763.00 $2,204.00 $2,645.00 Organics: (Also includes :Green Waste & Food Waste, Green Waste only, & Food Waste only) 64-Gallon Cart $30.64 $55.82 $79.60 $103.39 $127.17 $150.96 96-Gallon Cart $36.23 $58.62 $82.40 $106.18 $129.97 $153.76 1 Cubic Yard Bin $110.15 $180.34 $264.28 $348.23 $432.18 $516.13 2 Cubic Yard Bin $166.35 $316.06 $465.76 $615.47 $765.18 $914.88 3 Cubic Yard Bin $229.31 $439.18 $649.05 $858.92 $1,068.78 $1,278.66 4 Cubic Yard Bin $299.27 $551.11 $802.95 $1,054.80 $1,306.64 $1,558.48 6 Cubic Yard Bin $425.19 $809.95 $1,194.71 $1,579.46 $1,964.22 $2,348.98 Push Rate Fee's (monthly):
1 2 3 4 5 6
15 Feet $37.00 $73.00 $105.00 $131.00 $157.00 $183.00
25 Feet $47.00 $89.00 $131.00 $172.00 $214.00 $256.00
50 Feet $157.00 $251.00 $344.00 $468.00 $532.00 $626.00 75 Feet $188.00 $292.00 $397.00 $501.00 $605.00 $709.00 100 Feet $261.00 $391.00 $522.00 $652.00 $782.00 $1,043.00 12 of 12

BOARD OF DIRECTORS

AGENDA REPORT

MEETING
DATE:

June 8, 2026
TO: Mayor and City Council
FROM: Christopher Hoem, City Manager

PREPARED
BY:

Christopher Hoem, City Manager
SUBJECT: Resolutions Adopting the Fiscal Year 2026-27 Budget including Five-Year Capital Improvement Plan and Approving Fund
Expenditures and Fund Transfers; Establishing Appropriations Limitations; and Amending Classification Plan and Adopting Salary Schedule A-27 Effective June 18, 2026 (City
Manager/Executive Director Hoem and Human Resources Director Sousa)

RECOMMENDED COUNCIL ACTION
Open the Public Hearing and receive any testimony given regarding the Fiscal Year 2026-27 Budget;
Close the Public Hearing;
Motion to adopt Joint Authority Resolution No. 3624-26, Resolution No. AFPD 1-2026, and Resolution No. SA 2026-1 adopting the Fiscal Year 2026-27 budget, approving Fund Expenditures and Fund Transfers, and a Five-Year Capital Improvement Program with any modifications from the budget review and public hearing; to adopt Resolution No. 3625-26 establishing the Fiscal Year 2026-27 Appropriations Limitation; to adopt Resolution No. 3626-26 amending the City of Atwater Classification Plan and adopting Salary Schedule A-27, effective June 18, 2026; or
Motion to approve staff's recommendation as presented.

I. BACKGROUND/ANALYSIS:

Municipal budgeting policies require the City Council to adopt an annual budget establishing appropriations and authorizing expenditures for the upcoming fiscal year.

The proposed Fiscal Year 2026-27 Budget and Five-Year Capital Improvement Program (CIP) provide the financial framework necessary to deliver municipal services, maintain infrastructure, and implement City Council priorities.

BOARD OF DIRECTORS
Mike Nelson, Chair
Danny Ambriz John Cale
Kalisa Rochester Brian Raymond

Agenda Report - Resolutions Adopting the Fiscal Year 2026-27 Budget including Five-Year Capital Improvement Plan and Approving Fund Expenditures and Fund Transfers; Establishing Appropriations Limitations; and Amending Classification Plan and Adopting Salary Schedule A-27 Effective June 18, 2026 (City Manager/Executive Director Hoem and Human Resources Director Sousa) Page 2

The budget was developed through collaboration among City departments, the Finance Department, and the City Manager's Office. Revenue projections were prepared using historical trends, current economic conditions, and available forecasting information.

Expenditure requests were evaluated to ensure alignment with operational needs and the City's long-term financial objectives.

The proposed budget continues the City's commitment to prudent financial management and responsible stewardship of public resources.

The General Fund is projected to receive approximately $21.5 million in revenues and incur approximately $21.7 million in expenditures. While total expenditures exceed revenues due to planned one-time investments, ongoing revenues exceed ongoing expenditures, resulting in a structural surplus of approximately $49,000.

Similarly, the Measure B Fund is projected to receive approximately $5.7 million in revenues and incur approximately $6.0 million in expenditures. After accounting for onetime expenditures, the fund is projected to maintain a structural surplus of approximately $4,000.

This is the first budget in recent years in which the General Fund is projected to achieve a structural surplus, meaning recurring revenues are sufficient to support recurring expenditures without reliance on one-time resources.

One-Time Investments
The proposed budget includes several one-time expenditures intended to address facility, equipment, planning, and infrastructure needs.

General Fund one-time expenditures include:

Police Department monument sign: $16,000
Knox Box key box program: $13,500
Fire hydrant flow testing: $3,000
Proposed Community Facilities District formation services: $27,500 Stormwater Master Plan: $70,000
Council Chambers audio-visual upgrades: $14,918
Bloss House repairs: $75,000
Measure B one-time expenditures include:

Portable radios: $28,000
Fire hoses and nozzles: $25,000
Type 1 fire engine outfitting: $227,000
Electric vehicle response equipment: $30,000
These expenditures address specific operational needs while avoiding the creation of

Agenda Report - Resolutions Adopting the Fiscal Year 2026-27 Budget including Five-Year Capital Improvement Plan and Approving Fund Expenditures and Fund Transfers; Establishing Appropriations Limitations; and Amending Classification Plan and Adopting Salary Schedule A-27 Effective June 18, 2026 (City Manager/Executive Director Hoem and Human Resources Director Sousa) Page 3

future ongoing obligations.

Staffing Changes
The proposed budget includes the addition of one police officer position funded through Measure B revenues. The budget also establishes a dedicated Stormwater Division within the Public Works budget structure to improve transparency and support long-term planning efforts.

As part of ongoing organizational reviews, the budget eliminates the vacant City Engineer position and a vacant Human Resources Assistant position that have remained unfilled for an extended period.

Reserves and Long-Term Liabilities
The proposed budget maintains strong reserve levels, with projected fund balances of approximately:

General Fund: $17.7 million
Measure B Fund: $3.1 million
These reserve levels exceed both the City's adopted minimum reserve policy (10%) and the reserve targets established within the City's Strategic Plan (25%).

The budget also increases annual contributions to the City's pension and Other PostEmployment Benefits (OPEB) Section 115 Trusts from $50,000 each to $100,000 each.

This restores funding to the level budgeted in Fiscal Year 2023-24 and supports the City's long-term strategy of addressing unfunded liabilities.

Capital Improvement Program
The proposed Five-Year Capital Improvement Program identifies planned investments in streets, utility infrastructure, facilities, and public safety assets. Notable projects include roadway improvements on East Broadway and utility infrastructure improvements on Green Sands Avenue, among other projects identified throughout the planning horizon.

The CIP serves as a planning document and may be updated as funding opportunities, project priorities, and community needs evolve.

II. FISCAL IMPACTS:

Adoption of the Fiscal Year 2026-27 Budget will authorize appropriations necessary to fund City operations for the fiscal year beginning July 1, 2026, and ending June 30, 2027.

Agenda Report - Resolutions Adopting the Fiscal Year 2026-27 Budget including Five-Year Capital Improvement Plan and Approving Fund Expenditures and Fund Transfers; Establishing Appropriations Limitations; and Amending Classification Plan and Adopting Salary Schedule A-27 Effective June 18, 2026 (City Manager/Executive Director Hoem and Human Resources Director Sousa) Page 4

The proposed budget includes:
• General Fund Revenues: approximately $21,488,418
• General Fund Expenditures: approximately $21,659,462
• Measure B Revenues: approximately $5,724,293
• Measure B Expenditures: approximately $6,030,281
After accounting for one-time expenses, the proposed budget is structurally balanced and projects modest structural surpluses in both the General Fund and Measure B Fund.

III. LEGAL REVIEW:

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

IV. EXISTING POLICY:

Should the proposed Fiscal Year 2026-27 budget not be adopted, a continuing resolution must be adopted to meet current or immediate obligations until the Fiscal Year 2025-26 budget is adopted by City Council.

V. ALTERNATIVES:

There are no suggested staff alternatives and staff recommendation is to approve the Fiscal Year 2025-26 proposed budget as presented. However, should the proposed Fiscal Year 2026-27 budget not be adopted, a continuing resolution must be adopted to meet current or immediate obligations until the Fiscal Year 2026-27 budget is adopted by the City Council.

VI. INTERDEPARTMENTAL COORDINATION:

The compilation of the City's Annual Budget involves coordinated efforts of all department directors and the City Manager.

VII. PUBLIC PARTICIPATION:

A Public Hearing Notice was published in the Merced Sun Star. Additionally, the public will have an opportunity to provide comment on this item prior to City Council action.

VIII. ENVIRONMENTAL REVIEW:

This item does not meet the definition of a "project" as defined under Section 21065 of the Public Resources Code in that it would not directly or foreseeable indirectly significantly impact the physical environment and therefore is not subject to analysis.

IX. STEPS FOLLOWING APPROVAL:

Agenda Report - Resolutions Adopting the Fiscal Year 2026-27 Budget including Five-Year Capital Improvement Plan and Approving Fund Expenditures and Fund Transfers; Establishing Appropriations Limitations; and Amending Classification Plan and Adopting Salary Schedule A-27 Effective June 18, 2026 (City Manager/Executive Director Hoem and Human Resources Director Sousa) Page 5

Following adoption of the Fiscal Year 2026-27 budget, the City Clerk will finalize the resolutions to include in the FY 2026-27 budget document. A copy of the budget document will be made available on the City's website. The FY 2026-27 budget is implemented from July 1, 2026, through June 30, 2027.

Submitted by:

Jana Sousa, Human Resources Director
Submitted and Approved by:

Chris Hoem, City Manager
Attachments:

1. Joint Authority Resolution regarding FY 26-27

2. FY 2026-27 Final Budget Book

3. Resolution FY 2026-27 Appropriations Limitation

4. EXHIBIT A Appropriations Limitation FY 26-27

5. Resolution Adopting Salary Schedule A-27 6.5.26

6. Salary Schedule FY 26-27

CITY OF ATWATER

JOINT AUTHORITY

RESOLUTION

RESOLUTION NO. xxxx-26
RESOLUTION NO. AFPD x-2026
AND
RESOLUTION NO. SA 2026-x

A RESOLUTION OF THE CITY COUNCIL OF THE

CITY OF ATWATER, BOARD OF DIRECTORS OF

THE ATWATER FIRE PROTECTION DISTRICT,

AND GOVERNING BOARD OF THE SUCCESSOR

AGENCY TO THE ATWATER REDEVELOPMENT
AGENCY ADOPTING THE 2026-27 FISCAL YEAR

BUDGET, APPROVING FUND EXPENDITURES
AND FUND TRANSFERS, AND 5-YEAR CAPITAL

IMPROVEMENT PROGRAM
WHEREAS, the City Manager/Executive Director has submitted to the City Council of the City of Atwater, the Board of Directors of the Atwater Fire Protection District, and the Governing Board of the Successor Agency to the Atwater Redevelopment Agency the 2026-27 Fiscal Year Budget; and
WHEREAS, it is the intention of the City Council of the City of Atwater, the Board of Directors of the Atwater Fire Protection District, and the Governing Board of the Successor Agency to the Atwater Redevelopment Agency to adopt the proposed budget as submitted by the City Manager/Executive Director.

NOW, THEREFORE, BE IT RESOLVED that the 2026-27 Fiscal Year Budget for the City of Atwater, the Atwater Fire Protection District, and the Successor Agency to the Atwater Redevelopment Agency as presented on June 8, 2026 (incorporated by reference herein) is hereby approved by the City Council of the City of Atwater, the Board of Directors of the Atwater Fire Protection District, and the Governing Board of the Successor Agency to the Atwater Redevelopment Agency.

BE IT FURTHER RESOLVED that a copy of the approved 2026-27 Fiscal Year Budget for the City of Atwater, Atwater Fire Protection District, and the Successor Agency to the Atwater Redevelopment Agency shall be available in the office of the City Manager and the City Clerk.

Resolution No. xxxx-26, Resolution No. AFPD x-2026 and Resolution No. SA 2026-x Page 2 The foregoing resolution is hereby adopted this 8th day of June 2026.

AYES:

NOES:

ABSENT:

APPROVED:

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

CITY OF ATWATER
A General Law City
~Incorporated 1922~
City Council
Mike Nelson, Mayor
John Cale, Council Member, District 1
Kalisa Rochester, Council Member, District 2
Danny Ambriz, Council Member, District 3
Brian Raymond, Council Member, District 4
Executive Management Team
Chris Hoem, City Manager
Frank Splendorio, contract City Attorney, Best Best & Krieger Janell Martin, Assistant City Clerk/Records Coordinator Jonnie Hanson Lan, Community Development Director
(Vacant), Finance Director
Joshua Randol, Battalion Chief (Operations), CAL FIRE
Robert Carvalho, Battalion Chief (Fire Marshal), CAL FIRE Jana Sousa, Human Resources Director
Richard McEachin, Police Chief
Justin Vinson, Public Works Director

CITY OF ATWATER

CITY COUNCIL

City of Atwater
Office of the City Manager
1160 Fifth Street
Atwater, California 95301
(209) 357-6300
www.atwater.org
John Cale
Councilmember
District 1
Kalisa
Councilmember Rochester
District 2
Mike Nelson
Mayor
Danny Ambriz
Councilmember
District 3
Brian Raymond
Councilmember
District 4

CITY OF ATWATER

ORGANIZATIONAL CHART
2026
People of Atwater
City Treasurer
City Council Mark Borba
Mike Nelson, Mayor
John Cale, Mayor Pro Tem/Council (District 1)
Kalisa Rochester, Council Member (District 2)
Danny Ambriz, Council Member (District 3)
Brian Raymond, Council Member (District 4)
Planning
Commission
City Manager
Chris Hoem
Public Works
Justin Vinson
Police
Richard McEachin
Human
Resources
Jana Sousa
Fire
Joshua Randol &
Robert Carvalho
Finance
(Vacant)
Community
Development
Jonnie Hanson Lan
Assistant City
Clerk
Janell Martin
City Attorney (BB&K)
Frank Splendorio
City Clerk
Kory J. Billings

TABLE OF CONTENTS
Introduction
City Manager’s Budget Message..............................................................................1 City Mission Statement ............................................................................................8 Fund Summaries
Personnel by Department.......................................................................................10 General Fund Revenue History ..............................................................................11 General Fund Expenditure History .........................................................................11 General Fund - Fund Balance History ....................................................................12 Fund Summary .......................................................................................................13

General Fund Revenue
General Fund Revenue ...................................................................................................15 General Fund Expenditures
Mayor and City Council....................................................................................................19 City Administration/City Clerk ..........................................................................................21 Finance.............................................................................................................................24 Human Resources ...........................................................................................................26 City Treasurer.........................................................................................................28 Non-Departmental ..................................................................................................29 Community Partnership Fund.................................................................................30 Police......................................................................................................................31 Fire .........................................................................................................................37 Community Development .......................................................................................39 Stormwater .............................................................................................................43 Recreation ..............................................................................................................45 Community Events ................................................................................................49 Public Works - Parks Operations............................................................................50 Bloss Home ............................................................................................................52 Miscellaneous.........................................................................................................52 Other Funds Revenue and Expenditures
General Fund Capital Projects ...............................................................................54 Public Safety Transactions and Use Tax Fund ......................................................56

Measure V Fund .....................................................................................................59 Measure V 20% Alternative Fund...........................................................................60 Abandoned Vehicle Program Fund ........................................................................61 Measure V Fund Regional Fund.............................................................................62 Gas Tax/Street Improvement Fund ........................................................................63 Local Transportation Fund......................................................................................66 Traffic Circulation Fund ..........................................................................................67 RSTP – Regional Surface Transportaion Program Fund .......................................68 SB1 – Road Maintenance and Rehabilitation RMRA Fund....................................69 Parks and Recreation Fund....................................................................................70 General Plan Update / Housing Element Update...................................................71 CDBG and Home Grants Fund...............................................................................72 Police Facility Impact Fees Fund............................................................................74 Fire Facility Impact Fees Fund ...............................................................................74 Government Building Facility Fund.........................................................................75 Pension Rate Stabilization Trust Fund ...................................................................76 Maintenance Districts Fund ....................................................................................77 Community Facilities Districts Fund .......................................................................78 Water Enterprise Funds..........................................................................................79 Wastewater Enterprise Funds ................................................................................83 Sanitation Enterprise Fund .....................................................................................89 Internal Services Fund-City Buildings and Equipment Maintenance......................91 Employee Benefits Fund ........................................................................................97 Risk Management Fund .........................................................................................98 Information Technology Fund.................................................................................99 Successor Agency to the Atwater Redevelopment Agency .................................101 5-yr Capital Improvement Program ......................................................................103 Debt Service .........................................................................................................105 Interfund Transfers ...............................................................................................107 Supplemental
Resolution No. 3068-19

1 City of Atwater

OFFICE OF THE CITY MANAGER
1160 FIFTH STREET
ATWATER, CA 95301
(209) 357-6300
City Manager’s Budget Message
Fiscal Year 2026-27
Honorable Mayor, City Councilmembers, and the residents of Atwater:

I am pleased to present the City of Atwater's Fiscal Year 2026-27 Operating Budget and FiveYear Capital Improvement Plan (CIP). This budget reflects the City's continued commitment to responsible financial management, strategic investment in public services, and long-term sustainability. Most importantly, this budget marks a significant milestone in the City's financial recovery by achieving structural surpluses in both the General Fund and Measure B Fund.

This budget is the result of deliberate planning, disciplined budgeting practices, and the collective efforts of the City Council and staff. Over the past several years, the City has worked diligently to align recurring revenues with recurring expenditures while addressing service needs, infrastructure demands, and organizational priorities. This budget demonstrates that those efforts have produced measurable results and positions the City to move forward from a foundation of fiscal stability.

Financial Overview
The General Fund budget includes approximately $21.5 million in revenues and $21.7 million in expenditures. While budgeted expenditures exceed revenues due to planned one-time investments totaling approximately $220,000, ongoing revenues exceed ongoing expenditures,

2 resulting in a modest structural surplus.

Similarly, the Measure B Fund budget includes approximately $5.7 million in revenues and $6.0 million in expenditures. After accounting for approximately $310,000 in one-time expenditures, the fund is projected to achieve a slight structural surplus.

The Fiscal Year 2026-27 budget represents the first budget in recent years to achieve structural surpluses in both the General Fund and Measure B Fund. Rather than relying on one-time resources to support ongoing operations, recurring expenditures are now supported by recurring revenues. This accomplishment strengthens the City's long-term financial outlook and provides a more sustainable framework for future budgeting decisions.

Although economic conditions remain relatively stable, challenges persist. Slow sales tax growth, rising pension obligations, and broader economic uncertainty continue to warrant careful monitoring. As a result, this budget maintains conservative revenue assumptions while preserving essential services and continuing investments in community priorities.

One-Time Strategic Investments
This budget includes several one-time expenditures intended to address facility needs, infrastructure planning, public safety improvements, and operational enhancements.

General Fund one-time expenditures include:

New Police Department sign: $16,000
Knox Box key boxes: $13,500
Fire hydrant flow testing equipment: $3,000
Proposed citywide Community Facilities District formation services: $27,500 Stormwater Master Plan: $70,000
Council Chambers audio-visual upgrades: $14,918 (not counting support from other funds) Bloss House repairs and preservation improvements: $75,000

3 Measure B one-time expenditures include:

Portable radios: $28,000
Fire hoses and nozzles: $25,000
Type 1 fire engine outfitting: $227,000
Electric vehicle equipment for fire operations: $30,000 These investments address specific operational and infrastructure needs while preserving the structural balance achieved within the City's ongoing operations.

Organizational and Service Enhancements
The Fiscal Year 2026-27 budget continues the City's commitment to delivering high-quality services while ensuring that resources are allocated efficiently.

Public safety remains a core priority. The budget adds one new police officer position funded through Measure B, strengthening law enforcement staffing and enhancing the City's ability to respond to community needs. The City also enters the fiscal year with all sworn police officer positions filled, an important accomplishment in a challenging recruitment environment.

The budget also formalizes a dedicated Stormwater Division within Public Works. While stormwater activities have historically been performed as part of broader Public Works operations, establishing a dedicated budgetary structure will improve transparency, support long-term planning efforts, and strengthen the City's ability to manage stormwater infrastructure and regulatory requirements.

As part of ongoing organizational reviews, the budget eliminates the vacant City Engineer position and a vacant Human Resources Assistant position. These changes reflect the City's continued focus on aligning staffing resources with operational needs and service delivery models.

4 Accomplishments and Progress
Over the past year, the City achieved several significant milestones that have strengthened both municipal operations and community infrastructure.

Among the most notable accomplishments were the adoption of updates to the City's zoning ordinance to create a more business-friendly development environment and the completion of the Strategic Plan 2026-2030, which provides a framework for future decision-making and organizational priorities.

The City also made substantial investments in transportation infrastructure, including:

1. Repaving
• Olive Avenue
• Shaffer Road between Atwater Boulevard and Juniper Avenue • Mitchell Avenue between Winton Way and the Atwater Canal • Carter Way between Winton Way and Springwood Drive
• Cedar Avenue between First Street and Winton Way

2. Reconstruction of Fruitland Avenue

3. Restriping
• Atwater Boulevard between Shaffer Road and First Street • Juniper Avenue between Shaffer Road and First Street
• Bellevue Road between Five Corners and Winton Way
The City further enhanced operations through the acquisition of a new electric street sweeper funded through grant resources, reducing the need for local funding while modernizing equipment.

Within public safety, the Police Department established a Street Crimes Unit and reorganized two police officer positions into corporal positions to strengthen supervision and operational

5 effectiveness. The Fire Department expanded its fleet with the addition of a Type 6 fire engine, enhancing emergency response capabilities.

The City also completed labor relations improvements through the consolidation of the AFSCME Clerical and Miscellaneous bargaining units into a single employee group, streamlining administration and supporting organizational efficiency.

Reserves and Financial Resiliency
The City's financial position remains strong and reflects years of prudent fiscal management.

The Fiscal Year 2026-27 budget maintains healthy reserve levels that provide stability, flexibility, and protection against future economic uncertainty.

The General Fund is projected to end the fiscal year with a fund balance of approximately $17.7 million, while the Measure B Fund is projected to maintain a fund balance of approximately $3.1 million. These reserve levels significantly exceed the City Council's adopted General Fund reserve policy of 10 percent and surpass the Strategic Plan target of maintaining reserves equal to at least 25 percent of annual expenditures in both the General Fund and Measure B Fund.

Strong reserves serve an important role in ensuring the City's long-term financial sustainability.

They provide the capacity to respond to unforeseen emergencies, economic fluctuations, infrastructure needs, and other unexpected challenges without disrupting essential public services. They also strengthen the City's ability to make strategic investments, support capital improvement projects, and maintain financial flexibility as community needs evolve.

The City remains committed to preserving adequate reserve levels while balancing the need to invest in infrastructure, public safety, and organizational priorities. Maintaining this balance will continue to be an important component of the City's long-term financial strategy and commitment to responsible stewardship of public resources.

6 Additionally, the City has strengthened its long-term pension and other post-employment benefits (OPEB) funding strategy by increasing annual budgeted contributions to Section 115 Trusts for both obligations from $50,000 to $100,000 each in Fiscal Year 2026-27. This adjustment restores contributions to their historical level from Fiscal Year 2023-24 and reflects a renewed commitment to addressing long-term liabilities in a disciplined and sustainable manner.

Looking Ahead
As the City enters Fiscal Year 2026-27, the focus shifts from financial stabilization to maintaining long-term sustainability. Achieving structural surpluses is an important accomplishment, but continued discipline will be necessary to preserve that progress.

The City will continue monitoring revenue trends, evaluating expenditure growth, and pursuing opportunities to improve operational effectiveness. Planned capital investments, including improvements to East Broadway and utility infrastructure improvements along Green Sands Avenue, will help maintain critical public assets and support economic development.

By maintaining a balanced approach to service delivery, infrastructure investment, and financial stewardship, the City is well positioned to meet future challenges while continuing to provide high-quality services to residents and businesses.

Closing
This budget reflects the progress the City has made and the values that continue to guide our decision-making. It demonstrates a commitment to fiscal responsibility, transparency, public safety, and the effective delivery of municipal services.

I would like to thank the Mayor and City Council for their leadership and support throughout the budget process. I also extend my appreciation to City staff for their hard work in preparing this budget and helping implement the policies and priorities established by the City Council.

7 Together, we have reached an important financial milestone. Through continued discipline, prudent planning, and responsible stewardship of public resources, the City of Atwater is well positioned to build upon this success and continue serving our community for years to come.

Respectfully submitted,
Chris Hoem
City Manager

8 Mission, Vision and Core Values
Our Mission
The Mission of the City of Atwater is to provide high quality, professional services and a safe family-oriented community where our residents may thrive.

Our Vision
The City of Atwater is a regional leader in sustainable development offering a safe and welcoming community with a thriving downtown and stable economy that supports our growing population.

Our Core Values
Integrity Respect
Collaboration Customer Service
Transparency Innovation
Diversity Responsiveness

9 Summary Information

City of Atwater
Fiscal Year 2026-27 Budget
10 Department Position 2023-24 2024-25 2025-26 2026-27
Administration City Manager 1.00 1.00 1.00 1.00
Assistant City Clerk/Records Coordinator 1.00 1.00 1.00 1.00 Executive Assistant 0.00 1.00 1.00 1.00
Administrative Assistant I/II 2.00 1.00 0.00 0.00

4.00 4.00 3.00 3.00
Community Development Deputy City Manager/Community Development Director 0.00 1.00 0.00 0.00 Community Development Director 1.00 0.00 1.00 1.00
City Engineer 1.00 1.00 1.00 0.00
Chief Building Official/Fire Code Official 1.00 1.00 1.00 1.00 Civil Engineering Assistant 1.00 1.00 1.00 0.00
Civil Engineering Associate 0.00 0.00 0.00 1.00
Senior Planner 1.00 1.00 1.00 1.00
Assistant Planner 0.00 1.00 0.00 0.00
Planning Technician 0.00 0.00 1.00 1.00
Executive Assistant 1.00 1.00 1.00 1.00
Project Accountant/Successor Agency Assistant 1.00 1.00 1.00 1.00 Building Permit Technician I/II 1.00 1.00 2.00 2.00
Administrative Assistant I/II 2.00 2.00 1.00 1.00

10.00 11.00 11.00 10.00
Finance Finance Director 1.00 1.00 1.00 1.00
Finance Analyst - Special Projects (part-time position) 0.50 0.50 0.50 0.50 Finance Operations Manager 1.00 1.00 1.00 1.00
Accountant I/II 1.00 2.00 2.00 2.00
Accounting Technician I/II 2.00 2.00 2.00 2.00
Account Clerk I/II 4.00 4.00 4.00 4.00

9.50 10.50 10.50 10.50
Human Resources Human Resources Director 0.00 1.00 1.00 1.00 Human Resources Manager 1.00 0.00 0.00 0.00
Human Resources Analyst 1.00 1.00 2.00 2.00
Human Resources Technician I/II 3.00 3.00 1.00 1.00
Human Resources Assistant 0.00 0.00 1.00 0.00

5.00 5.00 5.00 4.00
Police Police Chief 1.00 1.00 1.00 1.00
Police Lieutenant 1.00 1.00 1.00 1.00
Police Sergeant 5.00 5.00 5.00 5.00
Police Corporal 2.00 0.00 0.00 2.00
Police Officer Recruit / Police Officer 19.00 19.00 19.00 18.00 Police Administrative Supervisor 1.00 0.00 0.00 0.00
Executive Assistant 0.00 1.00 1.00 1.00
Public Safety Communications Supervisor 0.00 1.00 1.00 1.00 Public Safety Dispatcher 7.00 6.00 6.00 6.00
Public Safety Records Supervisor 0.00 1.00 1.00 1.00
Police Clerk I/II 2.00 2.00 2.00 2.00
Code Enforcement Manager 1.00 1.00 1.00 1.00
Code Enforcement Officer 2.00 1.00 1.00 1.00
Community Services Officer (includes part-time positions) 2.00 1.00 2.00 2.00

43.00 40.00 41.00 42.00
Public Works Public Works Director 1.00 1.00 1.00 1.00
Public Works Superintendent 1.00 1.00 1.00 1.00
Sewer Division Supervisor 1.00 1.00 1.00 1.00
Executive Assistant 1.00 1.00 1.00 1.00
Administrative Assistant I 1.00 1.00 1.00 1.00
Recreation Supervisor 1.00 1.00 1.00 1.00
Recreation Coordinator 1.00 1.00 1.00 1.00
Recreation Leader (part-time position) 4.00 4.00 2.50 2.50 Events Coordinator 0.50 1.00 0.00 0.00
Public Works (cont.) Adminstrative Assistant I/II 1.00 0.00 0.00 0.00 Systems Technician 1.00 1.00 1.00 1.00
Streets & Parks Division Supervisor 1.00 1.00 1.00 1.00 Streets Maintenance Worker I/II (includes part-time position) 4.50 4.50 4.50 4.50 Parks Maintenance Worker I (includes part-time position) 4.50 4.50 4.50 4.50 Water Division Supervisor 1.00 1.00 1.00 1.00
Water Systems Pump Operator 1.00 1.00 1.00 1.00
Water Systems Operators I/II 6.00 6.00 8.00 8.00
Sewer Maintenance Worker I/II/III 8.00 8.00 8.00 8.00
Building Maintenance Worker I (includes part-time position) 1.50 1.50 2.00 2.00 Mechanic I/II 2.00 2.00 2.00 2.00

43.00 42.50 42.50 42.50
GRAND TOTAL 114.5 113.0 113.0 112.0

PERSONNEL BY DEPARTMENT

City of Atwater
Fiscal Year 2026-27 Budget
11 GENERAL FUND REVENUE HISTORY
Fiscal Years 2020-21 through projected 2026-27

GENERAL FUND EXPENDITURE HISTORY
Fiscal Years 2020-21 through projected 2026-27

City of Atwater
Fiscal Year 2026-27 Budget
12 General Fund Expenditures by Department

General Fund Balance History
FY 2024-25
Unaudited
FY 2025-26
Current
Budget
FY 2026-27
Proposed
Budget
Department
City Council $12,802 $71,200 $65,194
City Administration / City Clerk 810,363 698,815 747,835 Finance 1,223,530 1,513,264 1,478,940
Human Resources 744,369 840,375 777,315
City Treasurer 2,793 3,149 2,700
Non-Departmental Misc. 2,795,474 2,977,336 3,028,799
Community Partnership 0 0 50,000
Police 6,426,429 6,786,058 6,791,949
Fire 2,045,800 4,086,811 3,395,881
Community Development 1,811,975 2,430,914 2,367,246
Cannabis 15,958 40,500 30,000
Stormwater 0 0 381,251
Recreation 505,177 541,416 637,862
Community Events 41,556 13,300 8,000
Parks 698,968 839,540 774,186
Bloss House 0 0 75,000
Operating Transfers Out 818,951 2,645,266 1,047,304
Total Expenditures $17,954,145 $23,487,944 $21,659,462

GENERAL FUND EXPENDITURE SUMMARY

City of Atwater
Fiscal Year 2026-27 Budget
13 FUND DESCRIPTIONS
Unaudited
Fund Balance Revenue / Expenditures /
Projected
Fund Balance Revenue / Expenditures /
Projected
Fund Balance
6/30/2025 Transfers IN Transfers OUT 6/30/2026 Transfers IN Transfers OUT 6/30/2027 0001 GENERAL FUND $ 19,978,793 $ 21,395,605 $ 23,488,450 $ 17,885,948 $ 21,488,418 $ 21,659,462 $ 17,714,904 25% General Fund Reserve Goal = $ (4,488,537) $ (5,872,113) 25% Reserve $ (5,414,865) Reserve General Fund- Unassigned Fund Bal $ 15,490,256 $ 12,013,835 Unassigned FB $ 12,300,039 GEN FUND BALANCE NO RESERVE SET ASIDE $ 19,978,793 $ 17,885,948 $ 17,714,904 NON-GENERAL FUNDS:
0003 General Fund Capital $ (23,163) $ 2,598,890 $ 2,598,890 $ (23,163) $ 1,154,785 $ 1,154,785 $ (23,163) 0004 Public Safety Transactions and Use Tax $ 3,297,080 $ 5,414,315 $ 5,325,630 $ 3,385,765 $ 5,724,293 $ 6,030,281 $ 3,079,777 0007 Measure V Fund $ 3,654,164 $ 820,000 $ 1,637,567 $ 2,836,597 $ 30,000 $ 1,252,983 $ 1,613,614 0008 Measure V 20% Alternative Modes $ 1,140,738 $ 196,000 $ 391,796 $ 944,942 $ 30,000 $ 830,000 $ 144,942 0009 Abandoned Vehicle Abatement Fund $ (7,562) $ 30,958 $ 30,948 $ (7,552) $ 30,023 $ 30,023 $ (7,552) 0010 Measure V Regional Fund $ (163,002) $ 2,350,000 $ 2,350,000 $ (163,002) $ 2,055,261 $ 2,055,261 $ (163,002) 1005 Police Grant Fund $ 101,880 $ - $ - $ 101,880 $ - $ - $ 101,880 1010 ARPA - American Rescue Plan Act $ 2,740,379 $ - $ 165,566 $ 2,574,813 $ - $ - $ 2,574,813 1011 Gas Tax Fund $ 373,820 $ 1,501,415 $ 1,501,617 $ 373,618 $ 1,433,480 $ 1,464,727 $ 342,371 1013 Local Transportation Fund $ 608,979 $ 1,000 $ 394,828 $ 215,151 $ 15,000 $ 184,295 $ 45,856 1015 Traffic Circulation Facilities Fund $ 1,611,402 $ 8,676 $ 184,000 $ 1,436,078 $ 40,965 $ - $ 1,477,043 1016 Applegate Interchange Fund $ 774,063 $ - $ - $ 774,063 $ - $ - $ 774,063 1017 RSTP - Regional Surf. Trans. Program Fund $ 1,595,592 $ 459,400 $ 2,430,350 $ (375,358) $ 30,000 $ 1,200,000 $ (1,545,358) 1018 SB1 - Road Maint & Rehab RMRA Fund $ 627,154 $ 865,088 $ 672,583 $ 819,659 $ 902,001 $ 1,063,985 $ 657,675 1020 Parks & Recreation Fund $ 2,027,162 $ 17,674 $ 400,000 $ 1,644,836 $ 26,674 $ 2,000,000 $ (328,490) 1021 Parks Grant Fund $ - $ - $ - $ - $ - $ - $ -
1040 General Plan Housing Element Fund $ (10,800) $ 25,394 $ 14,594 $ - $ - $ - $ - 1041 General Plan Update Fund $ 1,878,417 $ - $ 200,000 $ 1,678,417 $ 127,394 $ 1,076,158 $ 729,653 1055 Neighborhood Stabilization Fund $ 229,201 $ - $ - $ 229,201 $ - $ - $ 229,201 1059-
1080 Housing Grant Funds $ 1,411,561 $ 302,504 $ 658,408 $ 1,055,657 $ 684,200 $ 586,457 $ 1,153,400 1091 Police Facility Impact Fee Fund $ 206,946 $ 4,500 $ - $ 211,446 $ 4,500 $ - $ 215,946 1093 Fire Facility Impact Fee Fund $ 287,114 $ 4,140 $ 285,956 $ 5,298 $ 4,140 $ - $ 9,438 1095 Government Building Facility Tax $ 303,743 $ 4,500 $ - $ 308,243 $ 4,500 $ - $ 312,743 4020 Performance Bond Trust $ 108,704 $ - $ - $ 108,704 $ - $ - $ 108,704 4030 Narcotics Program Trust $ 2,152 $ - $ - $ 2,152 $ - $ - $ 2,152 4080 Pension Rate Stabliization - 115 Trust $ 569,042 $ 50,000 $ - $ 619,042 $ 100,000 $ 719,042 4090 CFD No. 1 Trust $ 136,262 $ - $ - $ 136,262 $ - $ - $ 136,262 5001-
5055 Maintenance Districts $ 1,147,099 $ 347,369 $ 608,775 $ 885,693 $ 442,448 $ 443,245 5050 CFD Districts - Police & Fire $ (4,489) $ 883,081 $ 882,838 $ (4,246) $ 842,814 $ 842,814 $ (4,246) 6000-
6006 Water Enterprise Fund $ 20,995,992 $ 8,486,500 $ 7,335,430 $ 22,147,062 $ 8,783,500 $ 7,201,252 $ 23,729,310 6007 Water - 1,2,3 - TCP Fund $ 39,620,069 $ 25,000 $ 1,500,000 $ 38,145,069 $ 25,000 $ 1,500,000 $ 36,670,069 6010-
6015 Wastewater Enterprise Fund $ 11,578,470 $ 12,408,624 $ 21,311,560 $ 2,675,534 $ 12,706,685 $ 12,823,662 $ 2,558,556 6020 Sanitation Enterprise Fund $ 3,148,787 $ 5,048,042 $ 5,021,155 $ 3,175,674 $ 5,235,700 $ 5,099,052 $ 3,312,322 7000 Internal Services Fund (Bldg / Equip) $ 1,480,019 $ 1,897,004 $ 1,905,516 $ 1,471,507 $ 1,872,473 $ 1,874,058 $ 1,469,922 7001 ISF Equipment/Bldg Replacement Fund $ 303,986 $ 100,500 $ - $ 404,486 $ 100,500 $ - $ 504,986 7010 Employee Benefits Fund $ 691,107 $ 1,100,200 $ 1,058,200 $ 733,107 $ 1,519,000 $ 1,515,500 $ 736,607 7020 Risk Management Fund $ 1,267,501 $ 2,572,406 $ 2,571,406 $ 1,268,501 $ 2,469,914 $ 2,466,563 $ 1,271,852 7030 Information Technology Fund $ 778,230 $ 880,975 $ 878,975 $ 780,230 $ 930,647 $ 928,647 $ 782,230 Total $ 124,466,591 $ 69,799,760 $ 85,805,038 $ 108,461,313 $ 68,371,867 $ 75,282,412 $ 101,550,768 FUND
#

City of Atwater
Fiscal Year 2026-27 Budget
14 General Fund
Revenues

City of Atwater
Fiscal Year 2026-27 Budget
15 AccountNumber Description
FY 2024-25
Unaudited
FY 2025-26
Amended
Budget as of
1/26/26
FY 2026-27
BUDGET
0001 General Fund Revenues
0001-0000-1031 Sales & Use Tax $ 4,572,818 $ 4,520,134 $ 4,711,580 0001-0000-1032 Sales & Use Tax-Public Safety $ 178,502 $ 203,000 $ 212,000 0001-0000-1041 Business License Tax $ 221,098 $ 240,000 $ 242,000 0001-0000-1049 SB 1186 Fees-Business License $ - $ 4,000 $ 4,000 0001-0000-1051 Franchise Tax $ 727,049 $ 737,064 $ 696,000 0001-0000-1100 Prop Tax In Lieu Veh Lic Fee $ 4,062,661 $ 4,204,937 $ 4,390,548 0001-0000-1101 Property Tax, Current Secure $ 2,749,790 $ 2,906,500 $ 3,026,971 0001-0000-1102 Property Tax, Current Unsecure $ 222,399 $ 219,105 $ 223,642 0001-0000-1103 Property Tax, Prior Secured $ - $ 200 $ 100 0001-0000-1104 Property Tax, Prior Unsecure $ 7,391 $ 5,000 $ 7,400 0001-0000-1105 Property Tax, Supplemental $ 59,843 $ 60,000 $ 60,000 0001-0000-1106 Property Tax Miscellaneous $ 16,307 $ 16,000 $ 16,500 0001-0000-1115 Property Tax, Homeowner Exempt $ 18,886 $ 19,000 $ 19,000 0001-0000-1117 Prop Tax Other In-Lieu Housing $ 2,749 $ 2,000 $ 2,800 0001-0000-1121 Transient Occupancy Tax $ 42,983 $ 52,000 $ 43,000 0001-0000-1161 Documentary Stamp Tax $ 74,316 $ 70,000 $ 74,500 0001-0000-2082 Other Licenses And Permits $ - $ 1,000
0001-0000-3012 SJVAPCD Grant $ -
0001-0000-3014 Grant Revenue $ - $ -
0001-0000-3110 Motor Vehicle In-Lieu Fee $ 50,072 $ 50,000 $ 51,000 0001-0000-3175 Statutory Pass-Through Revenue $ 157,611 $ 140,000 $ 140,000 0001-0000-3176 RDA Residuals (COA) $ 710,055 $ 560,000 $ 560,000 0001-0000-3177 RDA Residuals (COA Fire Dept) $ 233,788 $ 190,000 $ 190,000 0001-0000-4011 Taxi Cab Registration Fees
0001-0000-4021 Sale Of Maps And Copies $ 15 $ 1,000 $ 100 0001-0000-4141 Admin Fees, Streets - Internal Service Operations $ 73,072 $ 78,272 $ 79,701 0001-0000-4142 Admin Fees, Water - Incl. Internal Service Operations & Salary Alloc. $ 1,313,767 $ 1,520,376 $ 1,559,382 0001-0000-4143 Admin Fees, Sanitation- Incl. Internal Service Operations & Salary Alloc. $ 836,599 $ 868,453 $ 904,341 0001-0000-4144 Admin Fees, Sewer - Incl. Internal Service Operations & Salary Alloc. $ 1,152,377 $ 1,380,921 $ 1,415,642 0001-0000-4145 Admin Fees, Maintenance Dist - Salary Alloc. $ 70,996 $ 60,574 $ 65,911 0001-0000-4149 Admin Fees, Successor Agency $ 29,422 $ 29,422 0001-0000-5038 Forfeits $ 5,933 $ 5,000 $ 5,000
0001-0000-6001 Interest Earned $ 538,634 $ 80,000 $ 350,000 0001-0000-6010 Rents & Leases $ 500 $ 500 $ 500
0001-0000-6011 Cellular 2000 Lease $ 43,514 $ 44,810 $ 47,000 0001-0000-6013 KVRQ-F Tower Lease $ 13,667 $ 13,800 $ 14,000 0001-0000-6016 Metro PCS Lease $ 48,536 $ 49,164 $ 49,200 0001-0000-6026 Cingular @ Water Tower $ 21,533 $ 23,139 $ 23,500 0001-0000-6053 Ad Display Lease BK Industries $ - $ 1,500 $ 1,500 0001-0000-6062 Penalties $ 38,953 $ 35,000 $ 35,000
0001-0000-6091 Other Revenue $ 11,756 $ 7,000 $ 5,000

City of Atwater
Fiscal Year 2026-27 Budget
16 General Fund Revenues (cont.)
AccountNumber Description
FY 2024-25
Unaudited
FY 2025-26
Amended
Budget as of
1/26/26
FY 2026-27
BUDGET
0001-0000-8005 Trn Fr Water Enterprise $ 152,375 $ 152,375 $ 152,375 0001-1000-6065 Veteran's Brick Project $ 1,350 $ - $ 600 0001-1010-6091 Other Revenue $ 910 $ - $ 1,600
0001-2020-2010 Animal License $ 405 $ 700 $ 500
0001-2020-2082 Other Licenses And Permits $ 7,617 $ 7,000 $ 7,000 0001-2020-3021 Post Reimbursements $ 22,447 $ 3,000 $ 10,000 0001-2020-3023 MUHSD/AESD Reimbursement $ 89,399 $ 142,565 $ 150,000 0001-2020-3025 State Cops Funding $ 194,917 $ 175,000 $ 190,000 0001-2020-4025 Live Scan $ 2,419 $ 3,000 $ 800
0001-2020-4030 Vehicle Release Fees $ 45,920 $ 35,000 $ 30,000 0001-2020-4031 Animal Control Services $ 795 $ 2,000 $ 1,000 0001-2020-4032 Police Special Services $ 29,132 $ 30,000 $ 20,000 0001-2020-4034 Police Cost Recovery $ 11,485 $ 10,000 $ 10,000 0001-2020-5025 Vehicle Code Fines $ 100 $ 300 $ 100
0001-2020-5026 Other Fines $ 14,928 $ 13,000 $ 13,000
0001-2020-5027 Parking Fines $ 24,157 $ 35,000 $ 20,000 0001-2020-6062 Penalties $ 13,758 $ 30,000 $ 30,000
0001-2030-2060 Fireworks Permits $ 4,867 $ 4,000 $ 4,000 0001-2030-3013 Fire District In-lieu Fee $ 344,700 $ 325,000 $ 359,000 0001-2030-3134 State Fire Reimbursement $ 59,918 $ 20,000 $ 20,000 0001-2030-4010 Fire Inspection Fees $ 48,812 $ 40,000 $ 53,000 0001-2030-4013 Fire Plan Reviews $ 5,303 $ 3,000 $ 3,000 0001-2030-4035 Weed Abatement $ (544) $ 1,500 $ 1,500
0001-2030-4038 Fire Dept Response Fee $ 8,921 $ 12,000 $ 10,000 0001-2030-6091 Other Revenue $ 4,320 $ 4,000 $ 4,000
0001-4000-1076 Annexation Fees $ 1,446 $ 2,500 $ 1,000
0001-4000-2101 Well Permits $ 2,799 $ 3,000 $ 700
0001-4000-2250 Building Permits $ 312,235 $ 325,000 $ 300,000 0001-4000-4000 Commercial CUP-Gen Plan Update $ 983 $ 1,984 $ 1,012 0001-4000-4001 Planning Fees $ 62,266 $ 40,000 $ 40,000 0001-4000-4002 Engineering Admin Fees $ 2,141 $ 5,000 $ 1,000 0001-4000-4003 Plan Check Fees-Building $ 35,947 $ 65,000 $ 65,000

City of Atwater
Fiscal Year 2026-27 Budget
17 General Fund Revenues (cont.)
AccountNumber Description
FY 2023-24
Unaudited
FY 2024-25
Amended
Budget as of
3/24/25
FY 2025-26
BUDGET
0001-4000-4009 Engineering Inspection Fees $ 76,485 $ 70,000 $ 90,000 0001-4000-4012 Misc Building Inspection Fees $ 3,835 $ 3,000 $ 3,000 0001-4000-4015 Reimbursable Plan Check $ 1,041 $ 40,000 $ 5,000 0001-4000-4019 Business License Fees $ 11,490 $ 11,000 $ 10,000 0001-4000-4020 CFD Admin & Annexation Fees $ 36,000
0001-4000-4023 Sale Of Stndrd Specs&Drwngs $ - $ 200 $ 100 0001-4000-4036 Engineering Services $ 3,282 $ - $ 5,000 0001-4003-4014 Reimbursable Fees $ 8,500 $ 100 $ 1,000
0001-4003-4017 Cannabis Fees $ 63,529 $ 75,000 $ 75,000 0001-4003-1071 Cannabis Tax $ 339,718 $ 351,000 $ 348,000 0001-6060-4069 Youth & Adult Sponsorships $ 2,500 $ 1,000 $ 1,000 0001-6060-4102 Men's Summer Softball $ 13,000 $ 9,900 $ 9,900 0001-6060-4103 Coed Fall Softball $ 5,500 $ 5,500 $ 5,500 0001-6060-4104 Coed Summer Softball $ 9,350 $ 6,600 $ 6,600 0001-6060-4105 Coed Volleyball $ 26,031 $ 18,000 $ 18,000 0001-6060-4108 Youth Flag Football $ 9,880 $ 9,500 $ 9,500 0001-6060-4109 Youth Volleyball $ 12,125 $ 12,000 $ 20,000 0001-6060-4110 Youth Indoor Soccer $ 4,425 $ 3,500 $ 3,500 0001-6060-4111 Men's Fall Softball $ 8,800 $ 8,800 $ 8,800 0001-6060-4115 Tennis Key $ 2,460 $ 2,300 $ 2,400
0001-6060-4117 Youth Basketball $ 24,220 $ 25,000 $ 20,000 0001-6060-4120 Field Rentals $ 1,080 $ 1,000 $ 2,500
0001-6060-4122 Various Classes $ 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 $ 2,550 0001-6060-4126 Aerobics $ 7,350 $ 7,000 $ 7,000
0001-6060-4199 Electronic Pmt Processing Fees $ 5,571 $ 5,000 $ 6,000 0001-6060-6014 Community Center Rental $ 52,582 $ 40,000 $ 45,000 0001-6060-6020 Castle Youth Center Rental $ 2,500 $ - $ 1,000 0001-6061-6015 Castle Park Rental $ 7,200 $ - $ 7,000
0001-6062-4122 Various Classes $ - $ - $ 1,000
0001-6062-6091 Donations Events $ 1,500 $ 1,000
0001-6064-6010 Rents & Leases - Bloss Mansion $ 775 200 500 0001-6066-6010 Rents & Leases - Bloss Library Museum $ 12 $ 10 $ 14 Total Revenues $ 20,607,437 $ 20,649,606 $ 21,488,418

18 General Fund
Expenditures

City of Atwater
Fiscal Year 2026-27 Budget
19 MAYOR AND CITY COUNCIL
Overview
The City Council serves as the governing and policy-making body for the City of Atwater. It is responsible for adopting ordinances and resolutions that establish the City’s legal and operational framework. Councilmembers are elected to overlapping four-year terms. The City Council appoints the City Manager, City Attorney, and members of the Planning Commission.

City policies and priorities are implemented by City staff under the direction of the City Manager, who serves as the administrative link between Council direction and day-today municipal operations. This structure ensures that policy decisions are carried out efficiently and in alignment with Council goals.

The City Council is committed to transparency and public engagement. Meetings are held in public session and broadcast through the City’s website and social media to keep residents informed of City business, projects, and decisions. Councilmembers also remain actively engaged in the community and encourage resident participation in local government.

To support accountability and oversight, the City maintains standing and advisory bodies, including the Audit and Finance Committee and the Citizens Oversight Committee for Measure B. These groups provide additional review and input on key financial and planning matters.

Overall, the City Council’s role is to provide leadership, direction, and vision while ensuring that City government remains responsive, transparent, and focused on delivering high-quality services to the residents and businesses of Atwater.

City of Atwater
Fiscal Year 2026-27 Budget
20 MAYOR AND CITY COUNCIL
AccountNumber Description
FY 2024-25
Unaudited
FY 2025-26
Amended
Budget as of
1/26/26
FY 2026-27
BUDGET
FY 2026-27
Details
0001-1000-2020 Office Supplies
0001-1000-2021 Special Departmental Expense $ 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 48,500 $ 48,494 LAFCO $ 8,937
League of CA Cities $ 15,557
MCAG $ 24,000
0001-1000-3037 Travel/Conferences/Meetings $ 10,823 20,500 $ 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 $ 12,802 $ 71,200 $ 65,194

City of Atwater
Fiscal Year 2026-27 Budget
21 CITY ADMINISTRATION / CITY CLERK
Overview
Administration:

The City Manager serves as the chief executive officer of the municipal government for the City of Atwater. The duties and responsibilities of the City Manager are established within the City’s Municipal Code. The City Manager serves as the administrative link between the policies established by the City Council and the implementation necessary to carry out those policies effectively and efficiently. The City Manager provides administrative oversight and direction for all City departments in accordance with City Council priorities, adopted policies, and applicable laws and regulations.

The City Manager is responsible for leading the organization in the implementation of the City Council’s Strategic Plan, organizational goals, major projects, programs, and service priorities. Emphasis is placed on transparent governance, fiscal responsibility, operational efficiency, community engagement, and high-quality public service delivery.

Key responsibilities include enforcement of all laws and ordinances of the City; personnel administration and organizational oversight of City departments, offices, and divisions; and the evaluation and implementation of organizational improvements to enhance service delivery and operational effectiveness. The City Manager oversees the preparation and administration of the City’s annual operating budget and long-term Capital Improvement Program, including financial planning strategies to support the City Council’s policy direction and long-range goals.

The City Manager’s Office coordinates interdepartmental initiatives and supports efforts related to economic development, legislative advocacy, grant opportunities, technology modernization, and strategic communications. Current initiatives include implementation of the City Council’s Strategic Plan, enhancement of public engagement and transparency tools, modernization of agenda management and audiovisual systems, and continued investment in organizational efficiencies and customer service improvements.

The City Manager is responsible for keeping the City Council informed regarding the City’s financial condition, operational performance, emerging issues, program implementation, and future service and infrastructure needs. The office also works collaboratively with regional agencies, community organizations, and stakeholders to promote the long-term economic vitality and financial sustainability of the City of Atwater.

City Clerk:

The City of Atwater has an elected City Clerk and utilizes an Assistant City Clerk, under the administrative direction of the City Manager, to oversee the day-to-day operations of the City Clerk’s Office. The department is additionally supported by deputized City staff who assist with records management, notarial services, meeting administration, and other operational functions as needed.

City of Atwater
Fiscal Year 2026-27 Budget
22 CITY ADMINISTRATION / CITY CLERK (cont.)
The City Clerk’s Office provides professional and impartial support services to the public, City Council, commissions, committees and City staff while serving as the custodian of the City’s official, legal, and historical records.

Core responsibilities include preparation and distribution of agendas, agenda packets, minutes, ordinances, resolutions, legal notices, and election documents; administration of oaths of office; coordination of bid openings; maintenance of the Municipal Code; and administration of records retention programs in accordance with State requirements.

The City Clerk’s Office also administers compliance with the California Public Records Act, the Ralph M. Brown Act, the Political Reform Act, Fair Political Practices Commission filing requirements, and the City’s Conflict of Interest Code. The department coordinates General Municipal Elections in partnership with Merced County election officials and serves as the City’s Public Records coordinator.

In Fiscal Year 2026-27, the City Clerk’s Office will continue supporting the City Council Strategic Plan through initiatives focused on transparency, accessibility, accountability, and public engagement. Department priorities include continued implementation of digital agenda and meeting management systems, enhancements to livestreaming and audiovisual capabilities to support public meeting accessibility requirements, and continued modernization of records management practices to improve operational efficiency and public access to information.

AccountNumber Description
FY 2024-25
Unaudited
FY 2025-26
Amended
Budget as of
1/26/26
FY 2026-27
BUDGET
FY 2026-27
Details

City of Atwater
Fiscal Year 2026-27 Budget
23 0001-1010-1001 Salaries & Wages, Regular $ 421,184 $ 337,505 $ 346,922 City Manager $ 213,606
Assistant City Clerk/Records Coordinator $ 77,302
Executive Assistant $ 56,014
0001-1010-1002 Salaries & Wages, Parttime $ 3,336 $ 3,336 $ 3,336 City Clerk $ 3,336
0001-1010-1003 Leave Accrual Buy-Out $ 18,817 $ 37,089 $ 37,831 0001-1010-1004 Overtime $ - $ 1,000 $ 1,000
0001-1010-1008 In-Lieu Of Insurance Benefit $ 7,230 $ 7,200 $ 7,200 0001-1010-1012 Fica/Medicare $ 32,785 $ 24,137 $ 25,764 0001-1010-1013 Retirement $ 121,885 $ 123,608 $ 125,039 0001-1010-1014 Health Insurance $ 31,310 $ 26,834 $ 29,856 0001-1010-1015 Worker's Compensation $ 40,486 $ 28,494 $ 30,343 0001-1010-2021 Special Departmental Expense $ 2,489 $ 6,700 $ 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 $ 1,434 $ 6,500 $ 8,050 Certified Records Destruction $ 4,250
Municipal Code website maint $ 3,800
0001-1010-3031 Communications $ 2,014 $ 1,850 $ 2,000
0001-1010-3033 Printing & Advertising
0001-1010-3034 Rents & Leases $ 4,701 $ 5,000 $ 5,000
Copier Lease
0001-1010-3035 Operations & Maintenance $ 33 $ 1,500 $ 100 Copier Usage Fees
0001-1010-3036 Memberships & Subscriptions $ 1,235 $ 1,400 $ 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 $ 10,138 $ 16,700 $ 8,000 ICMA $ 2,500
ICSC $ 1,500
League of CA Cities $ 2,500
MCAG One Voice $ -
MCI $ 1,500
0001-1010-3038 Training $ - $ 1,500 $ 500
MCI $ 500
0001-1010-3099 Miscellaneous $ - $ - $ -
0001-1010-4088 Risk Management Charges $ 83,328 $ 68,462 $ 64,324 0001-1010-6021 Machinery & Equipment $ - $ - $ -
Total Expenditures $ 810,363 $ 698,815 $ 747,835

City of Atwater
Fiscal Year 2026-27 Budget
24 FINANCE
Overview
The Finance Department is responsible for safeguarding the City’s financial resources and supporting sound fiscal decision-making across all departments. The Department manages both daily financial operations and long-range financial planning to ensure resources are used efficiently, transparently, and in accordance with established policies and accounting standards.

Core functions include general accounting, accounts payable and receivable, utility billing, financial analysis, and budget preparation and monitoring. These services are supported by internal controls designed to ensure accuracy, accountability, and protection of City assets.

The Department maintains financial records in accordance with Generally Accepted Accounting Principles (GAAP), prepares required financial reports, and supports the annual audit process. Staff also provide ongoing analysis and guidance to departments and City leadership to support informed decision-making.

Finance staff work closely with all departments to ensure timely, accurate, and useful financial information is available for both operational and policy needs. The Department emphasizes professionalism, collaboration, transparency, and continuous improvement in delivering high-quality financial services to the City.

City of Atwater
Fiscal Year 2026-27 Budget
25 FINANCE

AccountNumber Description
FY 2024-25
Unaudited
FY 2025-26
Amended
Budget as of
1/26/26
FY 2026-27
BUDGET
FY 2026-27
Details
0001-1015-1001 Salaries & Wages, Regular $ 548,849 $ 669,857 $ 685,904 Finance Director $ 152,957
Finance Operations Manager $ 103,105
Accountant II $ 78,133
Accountant I $ 57,596
Accounting Technician I/II $ 73,115
Accounting Technician $ 52,320
Account Clerk I/II $ 45,127
Account Clerk I/II $ 43,927
Account Clerk I $ 40,412
Account Clerk I $ 39,212
0001-1015-1002 Salaries & Wages, Parttime $ 39,349 $ 33,800 $ 10,000 0001-1015-1003 Leave Accrual Buy-Out $ 12,062 $ 15,024 $ 28,267 0001-1015-1004 Overtime $ 1,536 $ 1,800 $ 1,600
0001-1015-1008 In-Lieu Of Insurance Benefit $ 14,700 $ 14,400 $ 21,600 0001-1015-1012 Fica/Medicare $ 46,240 $ 56,218 $ 57,174 0001-1015-1013 Retirement $ 201,487 $ 234,402 $ 245,625 0001-1015-1014 Health Insurance $ 66,749 $ 119,133 $ 72,836 0001-1015-1015 Worker's Compensation $ 54,158 $ 54,229 $ 57,224 0001-1015-1024 Additional Duty $ 590 $ - $ -
0001-1015-2020 Office Supplies $ 581 $ 900 $ 1,000
0001-1015-2021 Special Departmental Expense $ 116 $ 900 $ 1,000 0001-1015-3030 Professional Services $ 89,619 $ 150,000 $ 150,000 Financial Statements Audit, GASB's & SCO reports
Property/Sales Tax and Other Consulting and Reporting
0001-1015-3031 Communications $ 1,383 $ 1,600 $ 1,600
Cell Phone
0001-1015-3034 Rents & Leases $ 5,169 $ 5,300 $ 5,300
Copier Leases
0001-1015-3035 Operations & Maintenance $ 493 $ 1,300 $ 1,600 Copier Usage Fees
0001-1015-3036 Memberships & Subscriptions $ 770 $ 1,100 $ 1,200

CSMFO/GFOA/CMTA/CMRTA
0001-1015-3037 Travel/Conferences/Meetings $ 7,315 $ 12,000 $ 10,000 0001-1015-3038 Training $ 1,545 $ 2,000 $ 2,000
0001-1015-4088 Risk Management Charges $ 130,819 $ 139,301 $ 125,010 Total Expenditures $ 1,223,530 $ 1,513,264 $ 1,478,940

City of Atwater
Fiscal Year 2026-27 Budget
26 HUMAN RESOURCES
Overview
Human Resources:

The Human Resources Department supports the City by administering and improving the programs, policies, and systems that guide employment across the organization. Its mission is to deliver effective, responsive personnel services that assist departments in meeting operational goals while supporting employees throughout their careers. The department continually reviews and refines its practices to remain responsive to changing workforce needs and regulatory requirements.

Core services include recruitment and retention of a qualified and diverse workforce, as well as employee onboarding and orientation. Human Resources administers employee compensation and benefits programs, including post-retirement benefits, and manages payroll operations and required reporting. Additional responsibilities include ensuring compliance with federal, state, and local employment and labor regulations; coordinating employee training; and developing and administering personnel policies and procedures.

The department also conducts job classification reviews, compensation analysis, and labor market research to support equitable and competitive employment practices. The department supports organizational and employee development, oversees workplace safety and risk management programs, and administers employee claims. It also manages employee relations matters, including coordination of labor negotiations with all bargaining groups. Additional duties include administering employee assistance programs, maintaining and securing personnel records, overseeing employee performance evaluation programs, and assisting City departments with hiring and other employment-related activities.

City of Atwater
Fiscal Year 2026-27 Budget
27 HUMAN RESOURCES
AccountNumber Description
FY 2024-25
Unaudited
FY 2025-26
Amended
Budget as of
1/26/26
FY 2026-27
BUDGET
FY 2026-27
Details
0001-1020-1001 Salaries & Wages, Regular $ 366,630 $ 413,066 $ 383,330 Human Resources Director $ 145,045
Human Resources Analyst $ 86,822
Human Resources Analyst $ 84,342
Human Resources Technician I $ 67,121
Human Resources Assistant $ -
0001-1020-1002 Salaries & Wages, Parttime $ - $ - $ -
0001-1020-1003 Leave Accrual Buy-Out $ 20,198 $ 33,092 $ 51,642 0001-1020-1004 Overtime $ 28 $ 1,000 $ 1,000
0001-1020-1008 In-Lieu Of Insurance Benefit $ 16,860 $ 14,400 $ 14,400 0001-1020-1012 Fica/Medicare $ 30,892 $ 35,309 $ 34,453 0001-1020-1013 Retirement $ 147,135 $ 155,702 $ 150,103 0001-1020-1014 Health Insurance $ 24,100 $ 47,181 $ 11,483 0001-1020-1015 Worker's Compensation $ 33,973 $ 34,060 $ 34,484 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 $ 2,219 $ 3,000 $ 3,000
0001-1020-3034 Rents & Leases $ 2,904 $ 1,200 $ 4,200
Copier Leases (2) $ 4,200
0001-1020-3035 Operations & Maintenance $ - $ 100 $ 100 Copier Usage Fees $ -
0001-1020-3036 Memberships & Subscriptions $ 3,628 $ 5,000 $ 5,000 CALPELRA- CA Labor Public Employers Labor Relations Assoc. $ 3,500 Liebert Cassidy Whitmore Consortium $ 1,000
Other $ 500
0001-1020-3037 Travel/Conferences/Meetings $ 7,284 $ 10,000 $ 10,000 CALPELRA- CA Labor Public Employers Labor Relations Assoc. $ 6,000 Liebert Cassidy Whitmore Consortium $ 3,500
Other $ 500
0001-1020-3038 Training $ 2,096 $ 2,000 $ 2,000
Human Resources Training $ 2,000
0001-1020-4088 Risk Management Charges $ 86,371 $ 85,265 $ 72,120 Total Expenditures $ 744,369 $ 840,375 $ 777,315

City of Atwater
Fiscal Year 2026-27 Budget
28 CITY TREASURER
Overview
The City Treasurer is an elected position. The treasurer sits as a member of the City’s Audit and Finance Committee along with two council members. The Treasurer is the custodian of the City’s Treasurer Report.

AccountNumber Description
FY 2024-25
Unaudited
FY 2025-26
Amended
Budget as of
1/26/26
FY 2026-27
BUDGET
FY 2026-27
Details
0001-1025-1002 Salaries & Wages, Parttime $ 2,340 $ 2,340 $ 2,340 Treasurer $ 2,340
0001-1025-1012 Fica/Medicare $ 179 $ 181 $ 181
0001-1025-1015 Worker's Compensation $ 234 $ 173 $ 179
0001-1025-3036 Memberships & Subscriptions $ - $ 155
0001-1025-3037 Travel/Conferences/Meetings $ 40 $ 300
Total Expenditures $ 2,793 $ 3,149 $ 2,700

City of Atwater
Fiscal Year 2026-27 Budget
29 NON-DEPARTMENTAL
Overview
The Non-Departmental budget unit contains appropriations which have not been specifically assigned or allocated to the operating functions within departments of the City's budget. These include a portion of the City Attorney’s fees, central building maintenance, payments, and other general purpose budget items.

AccountNumber Description
FY 2024-25
Unaudited
FY 2025-26
Amended
Budget as of
1/26/26
FY 2026-27
BUDGET
FY 2026-27
Details
0001-1050-2020 Office Supplies $ 30,491 $ 46,000 $ 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 $ 17,991 $ 21,000 $ 22,000 Oral Board Expenses
Pre-employment activities
Mail Machine Software License
Other
0001-1050-3030 Professional Services $ 459,004 $ 367,000 $ 385,000 City Attorney Legal Services
0001-1050-3033 Printing & Advertising $ 13,475 $ 14,000 $ 16,000 Legal, Classified Notices, Other
0001-1050-3034 Rents & Leases $ 4,033 $ 11,000 $ 13,000 Copiers
Mail Machines
0001-1050-3035 Operations & Maintenance $ 972 $ 2,200 $ 100 Copier Usage Fees
0001-1050-3036 Memberships & Subscriptions $ 44,455 $ - $ - 0001-1050-3099 Miscellaneous $ 15,665 $ 23,000 $ 25,000 Armored Car Service
0001-1050-3102 Electronic Pmt Processing Exp $ 19,764 $ 20,000 $ 20,000 Front Counter Terminals
0001-1050-4041 Equipment Maint. Charges $ 101,746 $ 100,621 $ 95,198 0001-1050-4045 Building Maint. Charges $ 809,860 $ 771,687 $ 786,273 0001-1050-4087 Information Technology Charges $ 693,601 $ 728,520 $ 769,689 0001-1050-4089 Employee Benefits Charges $ 584,417 $ 648,224 $ 847,538 0001-1050-5030 Interest-Interfund Loans $ - $ - $ -
0001-1050-6021 Machinery & Equipment $ - $ - $ -
Total Expenditures $ 2,795,474 $ 2,753,252 $ 3,028,799

City of Atwater
Fiscal Year 2026-27 Budget
30 COMMUNITY PARTNERSHIP FUND
Overview
The Community Partnership Fund provides financial support to local nonprofit organizations that deliver essential services and programs benefiting Atwater residents.

This new fund strengthens collaboration between the City and community-based partners to enhance quality of life and address community needs.

AccountNumber Description
FY 2024-25
Unaudited
FY 2025-26
Amended
Budget as of
1/26/26
FY 2026-27
BUDGET
FY 2026-27
Details
0001-1051-3041 Community Partnership Grants $ 50,000
Total Expenditures $ 50,000

City of Atwater
Fiscal Year 2026-27 Budget
31 POLICE DEPARTMENT - ADMINISTRATION
Overview
The Police Administration Division provides support to all Police Department divisions and bureaus and serves as a liaison with the City Attorney’s Office, District Attorney’s Office, and the courts. This division is responsible for records management, evidence security, and the maintenance and upkeep of departmental equipment. It ensures the public receives accurate, professional, and courteous service while providing technical and law enforcement information to both the public and department personnel.

The Administration Division also manages the Department’s telecommunications operations, ensuring prompt reception and transmission of 911 calls, emergency radio communications, service calls, public complaints, and general inquiries. In addition, the division oversees the City’s vehicle abatement program and animal control services.

Goals of the Police Administration Division include:
• Administrative staff will respond to community members in a timely, professional, and courteous manner.
• Police Records Clerks will continue to provide high-quality administrative support using modern office practices and procedures.
• Public Safety Dispatchers will maintain responsive telecommunications services by receiving and dispatching 911 calls, emergency radio traffic, complaints, and public inquiries.
• Community Service Officers will assist the public both by phone and in person, provide department information, manage the City’s vehicle abatement program, address animal-related complaints such as excessive barking or loose animals, issue animal control citations, provide care for sick and injured animals, and retrieve stray animals and transport them to the Merced County Animal Control Shelter.
• The Code Enforcement Unit will address municipal code violations, blight, and other quality-of-life issues affecting residents of Atwater. • Continue community outreach efforts through various programs. • Work with community stakeholders to identify and implement solutions addressing homelessness within the City of Atwater.

City of Atwater
Fiscal Year 2026-27 Budget
32 POLICE DEPARTMENT – ADMINISTRATION

AccountNumber Description
FY 2024-25
Unaudited
FY 2025-26
Amended
Budget as of
1/26/26
FY 2026-27
BUDGET
FY 2026-27
Details
0001-2020-1001 Salaries & Wages, Regular $ 967,766 $ 1,039,056 $ 1,081,424 Police Chief $ 206,060
Police Lieutenant $ 159,729
Executive Assistant $ 54,847
Code Enforcement Manager (90% 2020 / 10% Fd 0009) $ 84,338 Code Enforcement Officer $ 54,180
Public Safety Communications Supervisor $ 75,545
Public Safety Dispatcher $ 58,560
Public Safety Dispatcher $ 53,116
Public Safety Dispatcher $ 62,988
Public Safety Dispatcher $ 60,060
Public Safety Dispatcher $ 57,272
Community Services Officer $ 48,429
Police Clerk II $ 50,528
Police Clerk I $ 55,772
0001-2020-1002 Salaries & Wages, Parttime $ - $ - $ -
0001-2020-1003 Leave Accrual Buy-Out $ 76,754 $ 57,502 $ 75,212 0001-2020-1004 Overtime $ 29,356 $ 50,000 $ 50,000
0001-2020-1005 Holiday Pay $ 32,459 $ 36,604 $ 37,142
0001-2020-1007 Special Duty $ - $ - $ -
0001-2020-1008 In-Lieu Of Insurance Benefit $ 16,476 $ 20,880 $ 20,160 0001-2020-1012 Fica/Medicare $ 74,407 $ 87,848 $ 92,047 0001-2020-1013 Retirement $ 475,078 $ 496,166 $ 536,167 0001-2020-1014 Health Insurance $ 193,776 $ 247,407 $ 246,692 0001-2020-1015 Worker's Compensation $ 88,976 $ 88,850 $ 96,776 0001-2020-1024 Additional Duty $ - $ - $ -
0001-2020-2020 Office Supplies $ 2,165 $ 3,000 $ 4,000
0001-2020-2021 Special Departmental Expense $ 29,375 $ 25,000 $ 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 $ 9,763 $ 10,000 $ 10,000 0001-2020-3029 Towing Fees $ - $ 3,000 $ 3,000

City of Atwater
Fiscal Year 2026-27 Budget
33 POLICE DEPARTMENT – ADMINISTRATION (cont.)

AccountNumber Description
FY 2024-25
Unaudited
FY 2025-26
Amended
Budget as of
1/26/26
FY 2026-27
BUDGET
FY 2026-27
Details
0001-2020-3030 Professional Services $ 223,637 $ 195,000 $ 200,000 0001-2020-3031 Communications $ 22,474 $ 21,000 $ 30,000 0001-2020-3032 Utilities $ - $ 25,000 $ 25,000
0001-2020-3034 Rents & Leases $ 129,670 $ 185,000 $ 170,000 RIMS Software
911 Dispatch Center Lease
Copier Lease
0001-2020-3035 Operations & Maintenance $ 1,173 $ 3,500 $ 3,500 Copier Usage Fees
0001-2020-3036 Memberships & Subscriptions $ 1,893 $ 3,000 $ 3,000 0001-2020-3037 Travel\Conferences\Meetings $ 10,837 $ 7,500 $ 7,500 0001-2020-3038 Training $ 22,291 $ 20,000 $ 20,000
Dispatch
Code Enforcement
Administrative Personnel
0001-2020-3099 Miscellaneous $ - $ -
0001-2020-3102 Electronic Pmt Processing Exp $ 767 $ 700 $ 1,100 0001-2020-4041 Equipment Maint. Charges $ 244,408 $ 244,593 $ 236,428 0001-2020-4088 Risk Management Charges $ 257,606 $ 246,833 $ 236,796 0001-2020-6021 Machinery & Equipment $ 2,090 $ 69,000 $ 20,000 0001-2020-6031 Improvements Other Than Bldg $ - $ - $ 16,000 Total Expenditures $ 2,913,197 $ 3,186,439 $ 3,251,944

City of Atwater
Fiscal Year 2026-27 Budget
34 POLICE DEPARTMENT – FIELD OPERATIONS
Overview
Police Field Operations is responsible for maintaining safety and security within the community. The department works closely with the residents of Atwater to deliver the highest level of public safety services possible. Officers provide 24-hour patrol coverage, respond to all calls for service, help resolve conflicts, and identify potential problems that may pose a serious risk to the community.

The goals of Police Operations include enforcing state laws and applicable city ordinances in a fair, professional, and respectful manner. The department also prioritizes building strong community relationships to support crime prevention and reduce criminal activity throughout the city.

Objectives
• Law enforcement officers will respond to emergency situations with an average target response time of less than three minutes.
• Conduct DUI and traffic safety checkpoints to help reduce impaired driving and related crashes.
• Continue organizing the department to most effectively serve the community. • Explore and implement technology that helps improve the delivery of service to the community.
• Investigate crimes in an effort to find resolution.
• Continue efforts to reduce gang activity within the City of Atwater. • Collaborate with community partners to identify and implement solutions that address homelessness and other issues in Atwater.

City of Atwater
Fiscal Year 2026-27 Budget
35 POLICE – FIELD OPERATIONS

AccountNumber Description
FY 2024-25
Unaudited
FY 2025-26
Amended
Budget as of
1/26/26
FY 2026-27
BUDGET
FY 2026-27
Details
0001-2021-1001 Salaries & Wages, Regular $ 1,182,040 $ 1,278,183 $ 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
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 $ 45,561 $ 47,734 $ 47,093 0001-2021-1004 Overtime $ 196,295 $ 200,000 $ 190,000
0001-2021-1005 Holiday Pay $ 89,213 $ 100,242 $ 98,895
0001-2021-1006 Stand By Pay $ 8,470 $ 9,100 $ 9,100
0001-2021-1007 Special Duty $ 17,849 $ 19,524 $ 22,644
0001-2021-1008 In-Lieu Of Insurance Benefit $ 14,460 $ 14,400 $ 21,600 0001-2021-1012 Fica/Medicare $ 113,259 $ 125,290 $ 125,283 0001-2021-1013 Retirement $ 777,967 $ 859,901 $ 871,216 0001-2021-1014 Health Insurance $ 187,780 $ 194,328 $ 173,232 0001-2021-1015 Worker's Compensation $ 108,626 $ 123,174 $ 125,814 0001-2021-1024 Additional Duty $ - $ - $ -
0001-2021-2020 Office Supplies $ 2,063 $ 3,000 $ 3,000
Patrol Room Supplies
0001-2021-2021 Special Departmental Expense $ 42,781 $ 45,000 $ 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 $ 18,508 $ 50,000 $ 50,000 Uniform Cleaning, Replacement & Repair
0001-2021-3030 Professional Services $ - $ 1,000 $ 1,000 Other Professional Servies

City of Atwater
Fiscal Year 2026-27 Budget
36 POLICE – FIELD OPERATIONS (cont.)

AccountNumber Description
FY 2024-25
Unaudited
FY 2025-26
Amended
Budget as of
1/26/26
FY 2026-27
BUDGET
FY 2026-27
Details
0001-2021-3031 Communications $ 34,404 $ 26,000 $ 30,000 Air Cards & Cell Phones
Portable Radio Equipment
0001-2021-3034 Rents & Leases $ 106,275 $ 121,427 $ 125,000 Axon In Car Video
Axon Body Camera Program
0001-2021-3036 Memberships & Subscriptions $ - $ - $ -
0001-2021-3037 Travel/Conferences/Meetings $ 732 $ 1,000 $ 1,000 0001-2021-3038 Training $ 28,722 $ 35,000 $ 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 $ 538,227 $ 345,316 $ 311,270 0001-2021-6021 Machinery & Equipment $ - $ - $ -
0001-2021-6031 Improvements Other Than Bldg $ - $ - $ - Total Expenditures $ 3,513,232 $ 3,599,619 $ 3,540,005

City of Atwater
Fiscal Year 2026-27 Budget
37 FIRE
Overview
The Atwater Fire Department is committed to the preservation of life, property, and the environment, and to assist citizens within the community of Atwater with the highestlevel emergency medical service/ response and fire protection. The Atwater Fire Department is customer service oriented — “We care and will be there when called upon.” CAL FIRE will provide services to the City and associated Fire District to fulfill the operational policies and direction of the City Council and District Board. The provision of these services will be through a contractual agreement and CAL FIRE will manage that service delivery within the budget and applicable policies approved by the Atwater City Council/Board of Directors and CAL FIRE policies. Budgeted funds are expended directly by the City and Fire District or by CAL FIRE, and CAL FIRE is reimbursed for their actual direct and in direct expenses for those services which are associated with the contract.

The Fire Department Administration will continue to provide the utmost level of life safety protection for the community, recognizing that Public Safety is of the highest importance to the City Council. The Fire Administration will evaluate the efficiency and effectiveness of the Department by comparing response times, training hours and seasonal project achievements. The Atwater Fire Department will continue to train reserve firefighters to assure that each member of the Department maintains a high level of proficiency in serving the community.

Objectives
• Fire personnel will respond to emergency situations within an average of less than 7 minutes 90% of the time.
• Provide Public Education to local schools addressing fire safety and injury prevention.
• Manage the Prevention Inspection Program.
• Complete semi-annual fire hydrant flow testing and flushing. • Recruit and maintain an active reserve fire fighter program. • Reduce fire loss by quick response, direct interior fire attack and salvage operations.
• Provide annual inspection service to businesses

City of Atwater
Fiscal Year 2026-27 Budget
38 FIRE

AccountNumber Description
FY 2024-25
Unaudited
FY 2025-26
Amended
Budget as of
1/26/26
FY 2026-27
BUDGET
FY 2026-27
Details
0001-2030-2020 Office Supplies $ 724 $ 1,000 $ 1,850
0001-2030-2021 Special Departmental Expense $ 56,302 $ 61,500 $ 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 Reserve Uniform T-shirts
Reserve Uniform Sweatshirts
0001-2030-2025 Fire Marshal Supplies $ 2,314 $ 3,000 $ 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 $ 1,701,324 $ 3,244,015 $ 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 $ 7,598 $ 8,000 $ 8,000
0001-2030-3032 Utilities $ 42,506 $ 61,000 $ 68,000
PG&E and MID
0001-2030-3034 Rents & Leases $ 5,094 $ 5,000 $ 9,900
Station 41 & 42 Copier Leases
0001-2030-3035 Operations & Maintenance $ - $ 1,000 $ - Copy Machine Usage
0001-2030-3038 Training $ 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 $ 227,899 $ 226,082 $ 215,119 0001-2030-4088 Risk Management Charges $ - $ - $ -
0001-2030-6021 Machinery & Equipment $ - $ 348,214 $ 10,000 0001-2030-6031 Improvements Other Than Bldg $ 125,000
Total Expenditures $ 2,045,800 $ 4,086,811 $ 3,395,881

City of Atwater
Fiscal Year 2026-27 Budget
39 COMMUNITY DEVELOPMENT
Overview
The Community Development Department includes the Engineering, Planning, Building, Economic Development, and Housing Divisions.

The Engineering Division plans, organizes, and performs a variety of professional level engineering and inspection services such as preparing, coordinating, and managing capital improvement projects. Engineering recommends improvements and replacement of public facilities, provides technical support to Public Works and other departments, checks the plans for subdivisions and civil improvements, and inspects the improvements before they are accepted by the City. Engineering plays an important role in the review and approval of improvement plans, final maps, parcel maps and lot line adjustments. It also assists in annual oversight of assessment districts such as the lighting, storm drainage, and landscape maintenance districts.

The Planning Division has the following principal responsibilities:

1. Prepare, maintain, and implement the City’s General Plan, Specific Plans, Master Plans, and other types of plans as needed.

2. Conduct environmental reviews of public and private projects on the California Environmental Quality Act (CEQA) and National Environmental Policy Act (NEPA).

3. Administer the City’s Zoning, Subdivision, and Cannabis Ordinances including the review of annexations, land use, development, and subdivision projects for compliance with applicable policies, regulations, and standards.

4. Administer the Regional Housing Needs Assessment (RHNA) and provide periodic updates to the Housing Element.

5. Administer the business license program in coordination with the Finance Department.

The Planning Division provides professional planning services and support to the Planning Commission and City of Council. It also provides information on zoning and other development issues to the public.

The Building Division provides plan reviews, issues building permits, and performs field inspections to ensure a safe and healthy environment and compliance with local ordinances and state regulations. This division works with the Fire Department – CAL Fire and the Merced County Environmental Health Department regarding hazardous and unsafe buildings and structures. It also responds to complaints about substandard and dangerous buildings. This division also reviews requests for business licenses, and in some instances inspects the buildings to determine code compliance.

The Community Development fees are based on the adopted fee schedule and are charged at the time an application is filed with the City. The fee schedule sets forth those applications for which a deposit is required and those for which a flat fee is imposed.

Deposits are required for applications that are difficult to estimate actual processing costs.

City of Atwater
Fiscal Year 2026-27 Budget
40 COMMUNITY DEVELOPMENT
Overview (cont.)
For these projects, the applicant must pay all costs incurred by the City in processing the applications and may result in either additional charges or a refund to the applicant.

This approach allows the City to ensure appropriate cost recovery for more complex projects while maintaining a simple fee system for routine applications that have easily estimated costs.

The Economic Development Division seeks to assist the city and other departments on key strategic opportunities, including marketing and developing information for the City which helps attract new investments, and provides for general support in the implementation of grant opportunities.

The Housing Division provides administration of the City’s housing programs and is responsible for identifying affordable housing development opportunities. The Division is also responsible for federal grant and contract administration, delivery of housing programs and services, and implementation of the City’s guidelines and procedures.

COMMUNITY DEVELOPMENT

AccountNumber Description
FY 2024-25
Unaudited
FY 2025-26
Amended
Budget as of
1/26/26
FY 2026-27
BUDGET
FY 2026-27
Details
0001-4000-1001 Salaries & Wages, Regular $ 638,708 $ 903,195 $ 809,956 Community Development Director $ 160,182
Chief Building Official/Fire Code Official $ 135,148
Civil Engineering Associate $ 82,375
Senior Planner $ 91,289
Planning Technician $ 48,370
Executive Assistant $ 56,014
Project Accountant/Successor Agency Assistant $ 75,108
Administrative Assistant I $ 40,868
Building Permit Technician II $ 64,401
Building Permit Technician I $ 56,201
0001-4000-1002 Salaries & Wages, Parttime $ - $ - $ -
0001-4000-1003 Leave Accrual Buy-Out $ 29,303 $ 50,232 $ 32,091 0001-4000-1004 Overtime $ 2,750 $ 3,000 $ 3,000
0001-4000-1008 In-Lieu Of Insurance Benefit $ 1,730 $ - $ 7,200 0001-4000-1012 Fica/Medicare $ 48,446 $ 73,167 $ 65,197 0001-4000-1013 Retirement $ 285,296 $ 330,573 $ 305,063 0001-4000-1014 Health Insurance $ 89,273 $ 169,263 $ 195,214 0001-4000-1015 Worker's Compensation $ 59,831 $ 70,577 $ 65,254 0001-4000-1024 Additional Duty $ - $ -

City of Atwater
Fiscal Year 2026-27 Budget
41 COMMUNITY DEVELOPMENT (cont.)

AccountNumber Description
FY 2024-25
Unaudited
FY 2025-26
Amended
Budget as of
1/26/26
FY 2026-27
BUDGET
FY 2026-27
Details
0001-4000-2020 Office Supplies $ 3,127 $ 2,500 $ 1,200
Miscellaneous
Business Cards
FedEx Overnight Postage
0001-4000-2021 Special Departmental Expense $ 41,497 $ 38,500 $ 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 $ 158 $ 250 $ 250 0001-4000-3030 Professional Services $ 235,233 $ 435,000 $ 518,500 Contracted Services Planning/Building $ 325,000
AB1600 Report 5,000
Civil Engineering & Design Services 100,000
MuniServices Business License Processing 25,000
CFD Admin & Annexation Services 36,000
CFD Formation Services 27,500
0001-4000-3031 Communications $ 3,334 $ 3,000 $ 3,000
Wireless Fees 3,000
0001-4000-3033 Printing & Advertising $ 78 $ 2,000 $ 1,000 0001-4000-3034 Rents & Leases $ 7,349 $ 7,000 $ 8,000
Copier Lease 7,000
0001-4000-3035 Operations & Maintenance $ 2,082 $ 6,000 $ 3,500 Copier Usage Fees 3,500
0001-4000-3036 Memberships & Subscriptions $ 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 $ - $ 5,300 $ 8,800 CALBO Hotel, Parking and Travel $ 4,800
Engineering, Planning and Admin Misc. Travel $ 4,000
0001-4000-3038 Training $ 1,617 $ 7,750 $ 7,750
CALBO (Building Officials Org) $ 750
Commissioner/CDD Training $ 7,000
0001-4000-3097 Plan Check Fees $ 104,009 $ 65,000 $ 65,000 Contracted Plan Checks $ 65,000
0001-4000-3100 Inspection Fees $ 75,891 $ 65,000 $ 65,000 Backup Inspectors $ 65,000
0001-4000-3102 Electronic Pmt Processing Exp $ 798 $ 5,500 $ 4,000 0001-4000-4088 Risk Management Charges $ 178,706 $ 185,912 $ 157,076 0001-4000-6021 Machinery & Equipment $ - $ - $ -
0001-4000-6031 Improvements Other Than Bldg $ - $ - $ - Total Expenditures $ 1,811,975 $ 2,430,914 $ 2,367,246

City of Atwater
Fiscal Year 2026-27 Budget
42 COMMUNITY DEVELOPMENT –

CANNABIS
AccountNumber Description
FY 2024-25
Unaudited
FY 2025-26
Amended
Budget as of
1/26/26
FY 2026-27
BUDGET
FY 2026-27
Details
0001-4003-2021 Special Departmental Expense $ - $ 500 $ 500 Miscellaneous Supplies $ 500
0001-4003-3030 Professional Services $ 15,958 $ 40,000 $ 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 $ 15,958 $ 41,000 $ 30,000

City of Atwater
Fiscal Year 2026-27 Budget
43 STORMWATER
Overview
The Stormwater Division is part of the Public Works Department, and is responsible for supporting the City's compliance with stormwater regulations and protecting public infrastructure from the impacts of stormwater runoff. The Division oversees planning, monitoring, and maintenance activities related to the City's storm drainage system and works to reduce flooding risks while protecting local water quality. During Fiscal Year 2026-27, the City will initiate development of a Stormwater Master Plan to help identify future infrastructure needs and guide long-term investment strategies.

AccountNumber Description
FY 2024-25
Unaudited
FY 2025-26
Amended
Budget as of
1/26/26
FY 2026-27
BUDGET
FY 2026-27
Details
0001-5053-1001 Salaries & Wages, Regular $ 116,679
Sewer Maint Worker II $ 61,701
Sewer Maint Worker I $ 54,978
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 $ 10,073
0001-5053-1013 Retirement $ 39,423
0001-5053-1014 Health Insurance $ 14,764
0001-5053-1015 Worker's Compensation $ 10,082
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
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

City of Atwater
Fiscal Year 2026-27 Budget
44 STORMWATER (cont.)

AccountNumber Description
FY 2024-25
Unaudited
FY 2025-26
Amended
Budget as of
1/26/26
FY 2026-27
BUDGET
FY 2026-27
Details
0001-5053-3030 Professional Services $ 84,000
Electrical Repair $ 3,000
Storm Pump Repair - Storm Sampling $ 8,000
Storm Drain/Storm Main Repair $ 3,000
Storm Water Master Plan $ 70,000
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 $ 21,550
Total Expenditures $ 381,251

City of Atwater
Fiscal Year 2026-27 Budget
45 RECREATION & COMMUNITY EVENTS
Overview
Under the direction of the Public Works Director, the Recreation & Community Events Department is committed to enhancing the quality of life for residents through diverse recreational programs, community events, and enrichment opportunities that serve all ages and interests. The Department offers a broad range of activities, including recreational and arts-based classes, youth, adult and senior programming, and community events such as the annual Easter Event and Movies in the Park, all designed to foster community engagement, wellness, and social connection.

In addition to program and event coordination, the Department manages and operates several community facilities available for public use and rental. These facilities include the Atwater Community Center, Veterans Pavilion, Youth Center, Bloss Mansion Grounds, and various City-owned sports fields. The Department is responsible for the scheduling, staffing, maintenance coordination, and overall operation of these facilities to support a wide variety of community activities and events.

City of Atwater
Fiscal Year 2026-27 Budget
46 RECREATION

AccountNumber Description
FY 2024-25
Unaudited
FY 2025-26
Amended
Budget as of
1/26/26
FY 2026-27
BUDGET
FY 2026-27
Details
0001-6060-1001 Salaries & Wages, Regular $ 115,556 $ 122,483 $ 131,093 Recreation Supervisor $ 75,147
Recreation Coordinator $ 55,946
0001-6060-1002 Salaries & Wages, Parttime $ 51,499 $ 79,200 $ 82,742 Seasonal Recreation Leaders (5) $ 82,742
0001-6060-1003 Leave Accrual Buy-Out $ 1,028 $ - $ 7,226 0001-6060-1004 Overtime $ 36 $ 300 $ -
0001-6060-1007 Special Duty $ - $ - $ -
0001-6060-1008 In-Lieu Of Insurance Benefit $ 7,230 $ 7,200 $ 7,200 0001-6060-1012 Fica/Medicare $ 13,004 $ 16,002 $ 17,462 0001-6060-1013 Retirement $ 37,714 $ 40,375 $ 44,293
0001-6060-1014 Health Insurance $ 9,567 $ 10,321 $ 11,483 0001-6060-1015 Worker's Compensation $ 15,190 $ 15,436 $ 17,477 0001-6060-1024 Additional Duty $ - $ - $ -
0001-6060-2020 Office Supplies $ - $ - $ 100
0001-6060-2021 Special Departmental Expense $ 537 $ 700 $ 400 0001-6060-2023 Small Tools $ 179 $ 100 $ 100
0001-6060-2024 Uniform & Clothing Expense $ 787 $ 500 $ 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 $ 1,429 $ 2,000 $ 3,000 Indoor Soccer Balls
Participant Shirts
Awards
Professional Services - Sports Officials
Indoor Soccer Equipment
0001-6060-2045 Youth Basketball $ 12,312 $ 14,000 $ 14,000 Miscellaneous Supplies/Equipment
Participant Shirts
Awards
Professional Services - Sports Officials
0001-6060-2046 Youth Flag Football $ 4,965 $ 5,500 $ 5,000 Participant Shirts
Awards
Miscellaneous Supplies
Professional Services - Sports Officials
0001-6060-2047 Youth Volleyball $ 10,034 $ 4,800 $ 10,000 Participant Shirts
Awards
Professional Services - Sports Officials
0001-6060-2048 Track Meet $ 504 $ 600 $ 600
Starter's Gun Blanks
Awards/Ribbons
Track Meet Equipment

City of Atwater
Fiscal Year 2026-27 Budget
47 RECREATION (cont.)
AccountNumber Description
FY 2024-25
Unaudited
FY 2025-26
Amended
Budget as of
1/26/26
FY 2026-27
BUDGET
FY 2026-27
Details
0001-6060-2049 Coed Volleyball $ 12,800 $ 14,000 $ 14,000 Game Volleyballs
Equipment - Pole Padding
Awards/T-shirt's
Professional Services - Sports Officials
0001-6060-2050 Men's Summer Softball $ 8,018 $ 4,800 $ 6,000 Softballs
Miscellaneous Supplies
Awards/T-shirts
Professional Services - Sports Officials
0001-6060-2051 Coed Fall Softball $ 6,902 $ 3,000 $ 6,000 11" Softballs
12" Incrediballs
Awards/T-shirts
Professional Services - Sports Officials
0001-6060-2052 Men's Fall Softball $ 8,010 $ 4,750 $ 6,000 11" Softballs
Dolomark Chalk
Awards/T-shirts
Professional Services - Sports Officials
0001-6060-2053 Men's Winter Basketball $ - $ - $ -
Game Balls
Awards
Professional Services - Sports Officials
0001-6060-2054 Tennis Key $ 1,425 $ 750 $ 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 $ 6,902 $ 4,000 $ 6,000 11" Softballs
12" Incrediballs
Awards/T-shirts
Professional Services - Sports Officials

City of Atwater
Fiscal Year 2026-27 Budget
48 RECREATION (cont.)

AccountNumber Description
FY 2024-25
Unaudited
FY 2025-26
Amended
Budget as of
1/26/26
FY 2026-27
BUDGET
FY 2026-27
Details
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 $ 12,000
0001-6060-2068 Community Center Expense $ 427 $ 2,000 $ 7,000 0001-6060-2074 Castle Youth Center Expense $ 70 $ 500 $ 5,000 0001-6060-2078 Various Recreation Classes $ 4,368 $ 5,000 $ 5,000 0001-6060-2080 Vendor Fair $ - $ - $ -
0001-6060-2094 Miss Atwater $ - $ - $ -
0001-6060-3030 Professional Services $ 11,600 $ 15,000 $ 20,000 Civic Rec
0001-6060-3031 Communications $ 1,608 $ 1,500 $ 5,000
Cell Phone
0001-6060-3032 Utilities $ 93,357 $ 85,000 $ 95,000
0001-6060-3033 Printing & Advertising $ - $ 200 $ 400
0001-6060-3034 Rents & Leases $ 4,866 $ 16,900 $ 17,000 Copier Lease
0001-6060-3035 Operations & Maintenance $ 617 $ 1,000 $ 100 Copier Usage Fees
0001-6060-3036 Memberships & Subscriptions $ 838 $ 900 $ 900 CPRS Memberships
0001-6060-3037 Travel/Conferences/Meetings $ 2,627 $ 4,000 $ 4,000 CPRS Conferences/Meetings
0001-6060-3038 Training $ 369 $ 1,500 $ 1,500
CPRS Training
0001-6060-3102 Electronic Pmt Processing Exp $ 11,377 $ 12,000 $ 12,000 Web Payment
0001-6060-4088 Risk Management Charges $ 40,128 $ 33,849 $ 33,786 0001-6060-6021 Machinery & Equipment $ - $ - $ -
0001-6060-6027 Buildings $ - $ - $ -
0001-6060-6031 Improvements Other Than Bldg $ - $ - $ - Total Expenditures $ 505,177 $ 541,416 $ 637,862

City of Atwater
Fiscal Year 2026-27 Budget
49 COMMUNITY EVENTS

AccountNumber Description
FY 2024-25
Unaudited
FY 2025-26
Amended
Budget as of
1/26/26
FY 2026-27
BUDGET
FY 2026-27
Details
0001-6062-1001 Salaries & Wages, Regular $ - $ -
0001-6062-1002 Salaries & Wages, Parttime $ 6,955 $ - $ - On-call Intermittent Facility Attendants
0001-6062-1003 Leave Accrual Buy-Out $ - $ -
0001-6062-1004 Overtime $ - $ -
0001-6062-1008 In-Lieu Of Insurance Benefit $ - $ - $ - 0001-6062-1012 Fica/Medicare $ 984 $ - $ -
0001-6062-1013 Retirement $ 12,483 $ - $ -
0001-6062-1014 Health Insurance $ 2,751 $ - $ -
0001-6062-1015 Worker's Compensation $ 539 $ - $ -
0001-6062-2021 Special Departmental Expense $ 312 $ 1,000 $ - 0001-6062-2054 Tennis Key $ -
0001-6062-2057 Easter Egg Hunt $ 1,614 $ 1,400 $ 2,000
0001-6062-2062 Special Events $ - $ 500 $ 1,000
0001-6062-2068 Community Center Expense $ - $ - $ -
0001-6062-2074 Castle Youth Center Expense $ - $ - $ -
0001-6062-2078 Various Events & Classes $ 2,730 $ 5,500 $ 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 $ - $ - $ -
0001-6062-2096 September 11 Remembrance $ 1,150 $ 1,150 0001-6062-2097 Christmas Parade $ 573 $ 900
0001-6062-2098 Christmas Toy Drive $ 44 $ 250
0001-6062-3031 Communications $ 1,583 $ 1,600
Cell Phone
0001-6062-4088 Risk Management Charges $ 9,838 $ - $ -
Total Expenditures $ 41,556 $ 13,300 $ 8,000

City of Atwater
Fiscal Year 2026-27 Budget
50 PUBLIC WORKS – PARKS OPERATIONS

Overview
Under the direction of the Public Works Director, the Parks Operations Division is responsible for maintaining parks and recreational facilities, as well as providing essential operational support services. Its mission is to ensure that all park spaces and facilities offer a healthy, clean, safe, and enjoyable environment. The Division aims to give visitors a secure place to recreate, enhance their physical and mental well being, and ultimately improve their overall quality of life.

The Division oversees the maintenance and operation of 17 developed park sites covering roughly 80 acres, along with an additional 12 acres of landscaped areas located near roadways and residential neighborhoods. Its responsibilities also include managing the grounds of the community center, the Bloss Home Museum and its grounds, three covered picnic shelters, two tennis courts, three outdoor basketball courts, the Atwater Skate Park, nine athletic fields, and eight playground structures.

City of Atwater
Fiscal Year 2026-27 Budget
51 PUBLIC WORKS – PARKS OPERATIONS

AccountNumber Description
FY 2024-25
Unaudited
FY 2025-26
Amended
Budget as of
1/26/26
FY 2026-27
BUDGET
FY 2026-27
Details
0001-6061-1001 Salaries & Wages, Regular $ 172,190 $ 186,948 $ 196,035 Parks Maintenance Worker I/II $ 55,153
Parks Maintenance Worker I $ 43,214
Parks Maintenance Worker I $ 50,025
Parks Maintenance Worker I $ 47,643
0001-6061-1002 Salaries & Wages, Parttime $ 29,623 $ 18,623 $ 18,995 0001-6061-1003 Leave Accrual Buy-Out $ - $ - $ -
0001-6061-1004 Overtime $ 12,530 $ 30,000 $ 30,000
0001-6061-1006 Stand By Pay $ - $ - $ -
0001-6061-1007 Special Duty $ - $ - $ -
0001-6061-1008 In-Lieu Of Insurance Benefit $ 4,820 $ 4,800 $ 4,800 0001-6061-1012 Fica/Medicare $ 16,347 $ 18,388 $ 19,112 0001-6061-1013 Retirement $ 56,149 $ 61,624 $ 66,235
0001-6061-1014 Health Insurance $ 24,817 $ 30,963 $ 41,340 0001-6061-1015 Worker's Compensation $ 18,762 $ 17,738 $ 19,129 0001-6061-1024 Additional Duty $ - $ - $ -
0001-6061-2020 Office Supplies $ - $ -
0001-6061-2021 Special Departmental Expense $ 48,260 $ 57,750 $ 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 $ 416 $ 5,000 $ 5,000
0001-6061-2024 Uniform & Clothing Expense $ 3,173 $ 6,000 $ 6,000 0001-6061-3001 City Administration Fees - Salary Alloc. $ 161,092 $ 166,478 $ 179,884 0001-6061-3030 Professional Services $ 39,716 $ 47,250 $ 47,250 Graffiti Removal $ 12,250
Fence & Gate Repairs $ 10,000
Tree Removal $ 25,000
0001-6061-3031 Communications $ 1,215 $ 2,500 $ 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 $ - $ - $ -
0001-6061-3038 Training $ 1,390 $ 1,575 $ 1,575
Safety Training $ 1,575
0001-6061-3055 Maint. Buildings & Grounds $ 11,286 $ 35,175 $ 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 $ 44,264 $ 42,886 $ 41,907 0001-6061-6021 Machinery & Equipment $ 52,918 $ 50,000 $ - 0001-6061-6031 Improvements Other Than Bldg $ - $ - $ - Total Expenditures $ 698,968 $ 785,198 $ 774,186

City of Atwater
Fiscal Year 2026-27 Budget
52 Bloss Home:

Miscellaneous:

AccountNumber Description
FY 2024-25
Unaudited
FY 2025-26
Amended
Budget as of
1/26/26
FY 2026-27
BUDGET
FY 2026-27
Details
0001-6064-XXXX Bloss Home Repairs $ 75,000
Total Expenditures $ 75,000
AccountNumber Description
FY 2024-25
Unaudited
FY 2025-26
Amended
Budget as of
1/26/26
FY 2026-27
BUDGET
FY 2026-27
Details
0001-9095-9057 Trn To Gas Tax/Street Improv $ 526,575 $ 512,728 $ 416,978 0001-9095-9066 Transfer To Local Trans Fund $ -
0001-9095-9069 Transf To Maint District Funds $ 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 $ 102,314 0001-9095-9084 Trn To Employee Benefits Fund $ 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 Total Expenditures $ 818,951 $ 1,018,549 $ 1,047,304

53 Other Funds
Revenues and
Expenditures

City of Atwater
Fiscal Year 2025-26 Budget

GENERAL FUND CAPITAL PROJECTS
Overview
This fund was developed to provide funding for long-term General Fund capital replacement and infrastructure associated with discretionary projects that have no dedicated funding source.

It is also used for one-time projects that will improve or enhance General Fund operations and consequently reduce or avoid future operating costs. The source of financing for this fund will be revenues from one-time resources or on-going revenues received above the general operating revenues.

Objectives
• Set-aside funding for long-term capital needs
• Promote funding for Capital infrastructure replacement • Promote operations that encourage productive and innovative solutions that benefit the Community
• Provide funding for equipment replacement
• Provide funding for innovative projects and studies
• Provide funding for delivering effective and efficient services that stress continuous improvement and result in excellence in customer service.

City of Atwater
Fiscal Year 2026-27 Budget
55 GENERAL FUND CAPITAL PROJECTS

AccountNumber Description
FY 2024-25
Unaudited
FY 2025-26
Amended
Budget as of
1/26/26
FY 2026-27
BUDGET
FY 2026-27
Details
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
0003-0000-3197 CMAQ-Phase 2 Ped Imp Proj DT $ 56,634 $ 1,079,237 0003-0000-3198 CMAQ-Phase 3 Ped Imp Proj DT $ 5,494 $ - 0003-0000-3199 CMAQ-Phase 4 Ped Imp Proj DT $ 15,407 -
0003-0000-3200 CMAQ-City Wide Signal Synch $ 82,769 $ 1,020,653 $ 1,026,418 0003-0000-3201 CMAQ-Electric Street Sweeper $ 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 $ 160,304 $ 2,598,890 $ 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
0003-1080-U005 Phase 2 Ped Imp Proj Downtown $ 39,822 $ 1,079,237 0003-1080-U006 Phase 3 Ped Imp Proj Downtown $ 10,632
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
0003-1080-V015 Phase 4 Ped Imp Proj Downtown $ 15,407
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 $ 82,769 $ 1,020,653 $ 1,026,418 0003-1080-Z001 Electric Street Sweeper $ 499,000
0003-1080-XXXX Atwater Livingston Canal Trailway Project $ 128,367 Total Expenditures $ 148,630 $ 2,598,890 $ 1,154,785

City of Atwater
Fiscal Year 2026-27 Budget
56 PUBLIC SAFETY TRANSACTIONS AND USE TAX FUND
Overview
The Public Safety Transactions and Use Tax Fund was established to support the City’s ability to monitor and account for the revenue and expenditures of the Public Safety Transactions and Use Tax (Measure B). Measure B was approved by the voters in November 2022 and provides a 1 percent sales tax surcharge with the revenue generated to be used for public safety services. The Public Safety Transactions and Use Tax became effective on July 1, 2023. All Measure B revenues are deposited into this special fund and used exclusively for eligible police and fire protection services in accordance with Atwater Municipal Code 3.45 and the City Council’s adopted Public Safety Transactions and Use Tax Program Guidelines. This budget document section constitutes the City’s annual Public Safety Expenditure Plan for fiscal year 2026-27.

Objectives
• Fill vacancies and maintain organizational staffing levels for both public safety departments to best serve the community.
• Evaluate and implement modern public safety technology that enhances the ability of police and fire personnel to provide efficient and reliable service. • Continue scheduled replacement and maintenance of police and fire equipment to ensure readiness and operational reliability. • Continue to work to decrease gang activity within the City. • Enhance training and professional development for police and fire personnel to support service quality and operational preparedness.

Revenues:

AccountNumber Description
FY 2024-25
Unaudited
FY 2025-26
Amended
Budget as of
1/26/26
FY 2026-27
BUDGET
FY 2026-27
Details
0004-0000-1031 Sales & Use Tax $ 5,595,919 $ 5,274,315 $ 5,654,293 0004-0000-6001 Interest Earned $ 79,957 $ 15,000 $ 70,000 Total Revenues $ 5,675,876 $ 5,289,315 $ 5,724,293

City of Atwater
Fiscal Year 2026-27 Budget
57 PUBLIC SAFETY TRANSACTIONS AND USE TAX FUND
Expenses:

AccountNumber Description
FY 2024-25
Unaudited
FY 2025-26
Amended
Budget as of
1/26/26
FY 2026-27
BUDGET
FY 2026-27
Details

City of Atwater
Fiscal Year 2026-27 Budget
58 PUBLIC SAFETY TRANSACTIONS AND USE TAX FUND
Expenses (cont.):

0004-1050-4089 Employee Benefits Charges $ 26,319 $ 29,798 $ 41,259 0004-2020-1001 Salaries & Wages, Regular $ 74,520 $ 116,054 $ 121,031 Public Safety Dispatcher $ 55,772
Public Safety Records Supervisor $ 65,259
0004-2020-1003 Leave Accrual Buy-Out $ 4,598 $ 3,348 $ 3,491 0004-2020-1004 Overtime $ 2,455 $ 5,000 $ 5,000
0004-2020-1005 Holiday Pay $ 3,298 $ 9,374 $ 9,776
0004-2020-1006 Stand By Pay $ - $ 5,200 $ 5,200
0004-2020-1008 In-Lieu Of Insurance Benefit $ 6,990 $ - $ - 0004-2020-1012 Fica/Medicare $ 6,883 $ 10,632 $ 11,054
0004-2020-1013 Retirement $ 6,126 $ 38,255 $ 40,893
0004-2020-1014 Health Insurance $ - $ 10,321 $ 22,966
0004-2020-1015 Worker's Compensation $ 6,755 $ 10,255 $ 11,064 0004-2020-4088 Risk Management Charges - $ 24,219 $ 24,412 0004-2020-6021 Machinery & Equipment $ 1,124 $ 10,000 $ 10,000 0004-2021-1001 Salaries & Wages, Regular $ 643,638 $ 690,160 $ 807,052 Police Sergeant (Detective) $ 133,551
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
Police Officer (New 26-27) $ 75,928
0004-2021-1002 Salaries & Wages, Parttime $ 8,090 $ 49,660 $ 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 $ 22,068 $ 25,446 $ 29,762 0004-2021-1004 Overtime $ 108,533 $ 100,000 $ 60,000
0004-2021-1005 Holiday Pay $ 50,418 $ 53,437 $ 62,500
0004-2021-1006 Stand By Pay $ 665 $ 4,200 $ 4,200
0004-2021-1007 Special Duty $ 1,297 $ 4,524 $ 10,685
0004-2021-1008 In-Lieu Of Insurance Benefit $ 3,240 $ 7,200 $ 7,200 0004-2021-1012 Fica/Medicare $ 61,501 $ 71,499 $ 78,940 0004-2021-1013 Retirement $ 436,042 $ 464,893 $ 569,323 0004-2021-1014 Health Insurance $ 87,598 $ 102,619 $ 144,032 0004-2021-1015 Worker's Compensation $ 59,894 $ 68,975 $ 79,009 0004-2021-1024 Additional Duty $ - $ - $ -
0004-2021-2024 Uniform & Clothing Expense $ 38,195 $ - $ - 0004-2021-3030 Professional Services $ 152,008 $ 124,000 $ 124,000 LPR
DA Citizens Portal
VIPER Merced County Agreement

City of Atwater
Fiscal Year 2026-27 Budget
59 AccountNumber Description
FY 2024-25
Unaudited
FY 2025-26
Amended
Budget as of
1/26/26
FY 2026-27
BUDGET
FY 2026-27
Details
0004-2021-3031 Communications $ 3,495 $ 4,400 $ 4,400
Neighborhood Watch
Cell Phones
0004-2021-3034 Rents & Leases $ 103,717 $ 150,000 $ 190,000 Taser Lease
Police Vehicle Lease -
Radio Lease
Fleet Expansion Lease -
0004-2021-4088 Risk Management Charges $ - $ 190,863 $ 201,586 0004-2021-6021 Machinery & Equipment $ 78,854 $ 60,000 $ 60,000 Vehicle upfitting
0004-2021-6031 Improvements Other Than Bldg $ 20,633 $ - $ - 0004-2030-1002 Salaries & Wages, Parttime $ - $ 10,000 $ 10,000 P.T. SALARIES - (4) Reserve Firefighters Special Pay Only $ 10,000 0004-2030-1012 Fica/Medicare $ - $ 765 $ 765
0004-2030-1015 Worker's Compensation $ - $ 741 $ 773
0004-2030-2021 Special Departmental Expense $ 9,443 $ 7,500 $ 8,500 0004-2030-3030 Professional Services $ 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 $ - $ -
0004-2030-3063 Reserve Fire Fighter Program $ 837 $ 7,000 $ 7,000 Training Props and Supplies
Annual Recertifications
0004-2030-4088 Risk Management Charges $ - $ -
0004-2030-6021 Machinery & Equipment $ 453,970 $ 46,673 $ 280,000 Portable Radios $ 28,000
Hoses & Nozzles $ 25,000
Type I Outfitting $ 227,000
0004-2030-6031 Improvements Other Than Bldg $ - $ - $ 30,000 Electric vehicle ff equipment $ 30,000
Total Expenditures $ 5,449,004 $ 5,306,011 $ 6,030,281

City of Atwater
Fiscal Year 2026-27 Budget
60 MEASURE V FUND
Overview
Measure V Fund accounts for revenues received from the voter-approved Merced County transportation sales tax. These funds are restricted for transportation purposes, including street and road improvements, congestion relief projects, pedestrian and bicycle infrastructure, and programs that improve mobility throughout the community. Funds are subject to citizen oversight and must be spent in accordance with the Measure V expenditure plan.

Revenues and Expenses:

AccountNumber Description
FY 2024-25
Unaudited
FY 2025-26
Amended
Budget as of
1/26/26
FY 2026-27
BUDGET
FY 2026-27
Details
0007-0000-1031 Sales & Use Tax $ 818,254 $ 800,000
0007-0000-6001 Interest Earned $ 170,306 $ 20,000 $ 30,000 Total Revenues $ 988,560 $ 820,000 $ 30,000
0007-1080-M007 Fruitland Ave Rd Improvements $ 2,655,760 $ 1,385,331 $ - 0007-1080-P004 Atw Blvd & First St Signal $ - $ - $ -
0007-1080-X013 City Wide Traffic Synch $ 18,497 $ 152,236 $ 152,983 0007-3033-3030 Professional Services $ - $ 100,000 $ 100,000 0007-1080-XXXX Green Sands Widening $ 1,000,000
Total Expenditures $ 2,674,257 $ 1,637,567 $ 1,252,983

City of Atwater
Fiscal Year 2026-27 Budget
61 MEASURE V 20% ALTERNATIVE MODES FUND
Overview
At least twenty percent (20%) of the “Local Projects” funds each jurisdiction receives must be used for Alternative Modes projects. Each jurisdiction may use more than this minimum but not less. The goal of this sub-category of projects is to provide safe alternatives to automobile travel, increase use of alternative modes, and improve air quality and the environment. This sub-category may be used for projects and programs that provide alternatives to single-occupant vehicle use, including but not limited to:
• Sidewalks, crosswalks, safe routes to schools, ADA curb ramps, and other pedestrian projects
• Bicycle projects
• Passenger Rail and railroad crossing safety improvements • Vanpools, carpools or other ridesharing programs or incentives • Roundabouts or other air quality improvements or other alternative modes This sub-category may be used for new projects or programs, for safety improvements, or for maintenance or operation of existing projects or programs. Funds can be used for all phases of project development and implementation.

This sub-category may also be used as an incentive or as matching funds for transportationrelated components of sustainable communities and developments that help increase alternatives to automobiles.

Revenues and Expenses:

AccountNumber Description
FY 2024-25
Unaudited
FY 2025-26
Amended
Budget as of
1/26/26
FY 2026-27
BUDGET
FY 2026-27
Details
0008-0000-1031 Sales & Use Tax $ 204,563 $ 195,000
0008-0000-6001 Interest Earned $ 35,008 $ 1,000 $ 30,000 Total Revenues $ 239,571 $ 196,000 $ 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 $ - $ - $ - 0008-1080-U005 Phase 2 Ped Imp Proj Downtown $ 9,581 $ 391,796 $ - 0008-1080-U006 Phase 3 Ped Imp Proj Downtown $ 3,013 $ - $ 330,000 0008-1080-V003 Ace Train Platform $ - $ -
0008-1080-V015 Phase 4 Ped Imp Proj Downtown $ 1,996 $ - $ 350,000 0008-1080-XXXX Greensands Widening Project $ 150,000
Total Expenditures $ 14,590 $ 391,796 $ 830,000

City of Atwater
Fiscal Year 2026-27 Budget
62 ABANDONED VEHICLE PROGRAM FUND
Overview
California Vehicle Code Sections 9250.7 and 22710 establish a service authority for the abatement of abandoned vehicles. The Police Department participates in an abandoned vehicle abatement program established and administered by the Merced County Association of Governments (MCAG). The funds dispersed to the City of Atwater by MCAG are restricted and can only be used to support the abatement of abandoned vehicles within the City of Atwater.

Goals of the Abandoned Vehicle Program of the Police Department include:
• Responding to members of the community in a timely and courteous manner. • Assisting with inquiries made by phone and in person regarding handling of the vehicle abatement program within the City of Atwater.
• Investigating and acting to mitigate the effects of abandoned vehicles on the quality of life for residents in the City of Atwater.

Revenues and Expenses:

AccountNumber Description
FY 2024-25
Unaudited
FY 2025-26
Amended
Budget as of
1/26/26
FY 2026-27
BUDGET
FY 2026-27
Details
0009-2020-3192 Abandoned Vehicle Abatement (AVA) $ 23,321 $ 30,938 $ 30,023 0009-0000-6001 Interest Earned $ - $ 20
Total Revenues $ 23,321 $ 30,958 $ 30,023
0009-2020-1001 Salaries & Wages, Regular $ 14,961 15,108 15,391 Code Enforcement Manager (10% Salaries & Benefits) $ 9,371 Community Services Officer (10% Salaries & Benefits) $ 6,020 0009-2020-1003 Leave Accrual Buy-Out $ 520 43 27
0009-2020-1004 Overtime $ 627 1,000 1,000
0009-2020-1008 In-Lieu Of Insurance Benefit $ 324 720 1,440 0009-2020-1012 Fica/Medicare $ 1,162 1,291 1,366
0009-2020-1013 Retirement $ 4,855 4,980 5,200
0009-2020-1014 Health Insurance $ 2,386 2,064 -
0009-2020-1015 Worker's Compensation $ 1,379 1,245 1,367 0009-2020-1024 Additional Duty $ - - -
0009-2020-2021 Special Departmental Expense $ - - -
0009-2020-3031 Communications $ 1,228 1,000 1,000
Cell Phone
0009-2020-4088 Risk Management Charges $ 3,334 3,073 2,732 0009-2020-4089 Employee Benefit Charges $ 470 423 500
Total Expenditures $ 31,246 30,948 30,023

City of Atwater
Fiscal Year 2026-27 Budget
63 MEASURE V – REGIONAL FUNDS
Overview
The Measure V Regional Fund is established to provide funding for regional transportation improvements and is part of the Merced County Transportation Authority’s 1⁄2 cent sales tax, providing $15 million dollars annually for transportation projects for 30 years, that cannot be taken by the State, with citizens' oversight, and requiring all money to be spent entirely in Merced County on approved regional transportation improvements.

Revenues and Expenses:

AccountNumber Description
FY 2024-25
Unaudited
FY 2025-26
Amended
Budget as of
1/26/26
FY 2026-27
BUDGET
FY 2026-27
Details
0010-0000-1068 Bellevue Road Realignment $ 117,196 $ 2,150,000 $ 1,907,087 0010-0000-1069 Buhach Widening $ - $ 200,000 $ 148,174
0010-0000-6001 Interest Earned $ - $ - $ -
Total Revenues $ 117,196 $ 2,350,000 $ 2,055,261
0010-1080-L005 Winton Way Road Improvements
0010-1080-V017 Bellevue Road Realignment $ 108,745 $ 2,150,000 $ 1,907,087 0010-1080-X016 Buhach Widening $ 50,611 $ 200,000 $ 148,174 Total Expenditures $ 159,356 $ 2,350,000 $ 2,055,261

City of Atwater
Fiscal Year 2026-27 Budget
64 GAS TAX / STREET IMPROVEMENT FUND
Overview
Under the direction of the Public Works Director, the Public Works Streets Division is responsible for the operation, maintenance, and safety of the City’s streets and related infrastructure. This includes managing street signage, public parking lots, medians, sidewalks, traffic control devices, pavement markings, lane delineation, street lighting, and traffic signals. The Division also performs weed abatement in street and alley rights of way and ensures safe working conditions throughout the City’s roadway system. In addition, the Streets Division oversees the care and maintenance of trees included in the City’s Urban Forestry Plan.

Objectives
• Maintain City streets, alleyways, sidewalks, and parking lots. • Provide maintenance and repair for City maintained street lighting. • Ensure streets remain clean, safe, and accessible.
• Assist with traffic control, road closures, barricades, and other urgent needs. • Respond to flooding, signal issues, and other infrastructure emergencies.

Revenues:

AccountNumber Description
FY 2024-25
Unaudited
FY 2025-26
Amended
Budget as of
1/26/26
FY 2026-27
BUDGET
FY 2026-27
Details
1011-0000-3140 Gas Tax 2103 $ 302,930 $ 297,408 $ 311,498 1011-0000-3141 Gas Tax 2105 $ 197,498 $ 205,264 $ 208,293 1011-0000-3142 Gas Tax 2106 $ 95,687 $ 96,578 $ 95,979
1011-0000-3143 Gas Tax 2107 $ 261,994 $ 279,863 $ 278,535 1011-0000-3144 Gas Tax 2107.5 $ 6,000 $ 6,000 $ 6,000
1011-0000-4140 Admin Fees, General Fund - Salary Alloc. $ 74,041 $ 80,652 $ 88,525 1011-0000-4145 Admin Fees, Maintenance Dist - Salary Alloc. $ 16,453 $ 17,923 $ 19,672 1011-0000-4024 Traffic Engineering Plan Check $ 6,380 $ 5,000 $ 5,000 1011-0000-6001 Interest Earned $ 3,718 $ - $ 3,000
1011-0000-6091 Other Revenue $ 3,963 $ - $ -
1011-0000-8001 Trn Fr General Fund $ 526,575 $ 512,728 $ 416,978 1011-0000-8002 TRN FR SB1-RMRA $ 42,706
Total Revenues $ 1,537,945 $ 1,501,415 $ 1,433,480

City of Atwater
Fiscal Year 2026-27 Budget
65 GAS TAX/STREET IMPROVEMENT FUND
Expenses:

AccountNumber Description
FY 2024-25
Unaudited
FY 2025-26
Amended
Budget as of
1/26/26
FY 2026-27
BUDGET
FY 2026-27
Details
1011-3033-1001 Salaries & Wages, Regular $ 247,581 $ 273,422 $ 306,092 Street and Parks Division Supervisor $ 94,789
Streets Maint Worker II $ 57,592
Streets Maint Worker I/II $ 60,472
Streets Maint Worker I $ 50,025
Streets Maint Worker I $ 43,214
1011-3033-1002 Salaries & Wages, Parttime $ 10,204 $ 18,623 $ 18,995 Streets Maint Worker I $ 18,995
1011-3033-1003 Leave Accrual Buy-Out $ 4,221 $ 8,002 $ 8,570 1011-3033-1004 Overtime $ 14,012 $ 14,700 $ 20,000
1011-3033-1006 Stand By Pay $ 12,292 $ 14,000 $ 14,000
1011-3033-1008 In-Lieu Of Insurance Benefit $ 2,030 $ - $ 2,400 1011-3033-1012 Fica/Medicare $ 21,251 $ 25,149 $ 28,309 1011-3033-1013 Retirement $ 91,195 $ 98,859 $ 113,013
1011-3033-1014 Health Insurance $ 46,533 $ 92,298 $ 72,836 1011-3033-1015 Worker's Compensation $ 23,905 $ 24,259 $ 28,334 1011-3033-2020 Office Supplies $ - $ - $ -
1011-3033-2021 Special Departmental Expense $ 167,146 $ 194,150 $ 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
1011-3033-2023 Small Tools $ 8,819 $ 19,500 $ 19,500
Gas Powered Tools $ 8,000
Power Hand Tools $ 6,000
Shovels/Rakes/Brooms $ 5,500
1011-3033-2024 Uniform & Clothing Expense $ 3,505 $ 7,000 $ 7,000 Safety Gear/Gloves/PPE $ 7,000
1011-3033-3001 City Administration Fees $ 124,246 $ 127,342 $ 131,862

City of Atwater
Fiscal Year 2026-27 Budget
66 GAS TAX/STREET IMPROVEMENT FUND (cont.)
AccountNumber Description
FY 2024-25
Unaudited
FY 2025-26
Amended
Budget as of
1/26/26
FY 2026-27
BUDGET
FY 2026-27
Details
1011-3033-3030 Professional Services $ 124,128 $ 162,165 $ 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 $ 3,687 $ 4,000 $ 4,000
Cell Phone $ 4,000
1011-3033-3032 Utilities $ 190,858 $ 225,000 $ 225,000
1011-3033-3034 Rents & Leases $ - $ 500 $ 500
Trailer/Man Lift Rentals $ 500
1011-3033-3038 Training $ - $ 1,100 $ 4,000
Drug & Alcohol Awareness $ 4,000
Misc Training
1011-3033-4041 Equipment Maint. Charges $ 23,800 $ 24,290 $ 24,290 1011-3033-4045 Building Maint. Charges $ 29,972 $ 28,560 $ 29,099 1011-3033-4088 Risk Management Charges $ 62,675 $ 66,151 $ 64,881 1011-3033-4089 Employee Benefits Charges $ 63,092 $ 72,548 $ 96,766 1011-3033-6021 Machinery & Equipment $ 45,615 $ - $ -
Service Truck
Total Expenditures $ 1,320,767 $ 1,501,617 $ 1,464,727

City of Atwater
Fiscal Year 2026-27 Budget
67 LOCAL TRANSPORTATION FUND
Overview
Capital project costs associated with traffic safety improvements are funded from the Local Transportation Fund.

Revenues and Expenses:

AccountNumber Description
FY 2024-25
Unaudited
FY 2025-26
Amended
Budget as of
1/26/26
FY 2026-27
BUDGET
FY 2026-27
Details
1013-0000-3145 Local Transportation $ - $ -
1013-0000-3148 Covid Resp/Relief Supp App Act $ - $ - $ - 1013-0000-4008 Bridge Widening $ 213 $ - $ -
1013-0000-6001 Interest Earned $ 19,917 $ 1,000 $ 15,000 Total Revenues $ 20,130 $ 1,000 $ 15,000
1013-1080-M007 Fruitland Ave Rd Improvements $ - $ 164,458 $ - 1013-1080-P004 Atw Blvd & First St Signal $ - $ - $ -
1013-1080-T004 LTF-Laurel Area Sdwlk Imp Proj $ - $ - $ - 1013-1080-X014 Olive Avenue Overlay $ - $ 230,370 $ -
1013-1080-XXXX Atwater Livingston Canal Trailway Project $ 184,295 Total Expenditures $ - $ 394,828 $ 184,295

City of Atwater
Fiscal Year 2026-27 Budget
68 TRAFFIC CIRCULATION FUND
Overview
Capital project costs associated with traffic safety improvements are funded from the Traffic Circulation Fund.

Revenues and Expenses:

AccountNumber Description
FY 2024-25
Unaudited
FY 2025-26
Amended
Budget as of
1/26/26
FY 2026-27
BUDGET
FY 2026-27
Details
1015-0000-1075 Traffic Circulation Tax $ 9,952 $ 4,676 $ 6,680 1015-0000-4092 Avenue One Traffic Signal $ 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 $ 54,020 $ 1,000 $ 30,000 1015-0000-6024 Traffic Signals & Opticons $ - $ 399 $ 570 Total Revenues $ 65,830 $ 8,676 $ 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 $ -

City of Atwater
Fiscal Year 2026-27 Budget
69 RSTP – REGIONAL SURFACE TRANSPORTATION PROGRAM FUND
Overview
The Regional Surface Transportation Program (RSTP) was established by California State Statute utilizing Surface Transportation Block Grant Program (STBGP) funds that are identified in Section 133 of Title 23 of the United States Code. This program promotes flexibility in State and local transportation decisions and provides flexible funding to best address State and local transportation needs.

Revenues and Expenses:

AccountNumber Description
FY 2024-25
Unaudited
FY 2025-26
Amended
Budget as of
1/26/26
FY 2026-27
BUDGET
FY 2026-27
Details
1017-0000-3147 RSTP Exchange $ 444,743 $ 454,400
1017-0000-6001 Interest Earned $ 106,390 $ 5,000 $ 30,000 Total Revenues $ 551,133 $ 459,400 $ 30,000
1017-1080-L001 Traffic Signal Synchronization $ - $ - $ - 1017-1080-M007 Fruitland Ave. Rd Improvements $ 1,642,012 $ 2,230,350 $ - 1017-1080-P004 Atwater Blvd. & First St. Signal $ - $ - $ - 1017-1080-V003 Ace Train Platform $ 4,048 $ - $ -
1017-1080-X014 Olive Avenue Overlay $ 797 $ 200,000 $ - 1017-1080-X017 Overlay-Various Streets $ 1,000,000
1017-1080-X018 Restripe Various Streets $ 200,000
Total Expenditures $ 1,646,857 $ 2,430,350 $ 1,200,000

City of Atwater
Fiscal Year 2026-27 Budget
70 SB 1 - ROAD MAINTENANCE AND REHABILITATION RMRA
FUND
Overview
Senate Bill (SB) 1, Chapter 5, Statutes of 2017, created the Road Maintenance and Rehabilitation Program (RMRP) to address deferred maintenance on the State Highway System and the local street and road system, and the Road Maintenance and Rehabilitation Account (RMRA) for the deposit of various funds for the program. A percentage of this RMRA funding is apportioned by formula to eligible cities and counties pursuant to Streets and Highways Code section 2032(h) for basic road maintenance, rehabilitation, and critical safety projects on the local streets and roads system.

Cities and counties receiving RMRA funds must comply with all relevant federal and state laws, regulations, policies, and procedures. Expenditure authority for RMRA funding is governed by Article XIX of the California Constitution; Revenue and Taxation Code, Division 2, Part 5, Chapter 6, section 11051; and Streets and Highways Code, Chapter 2, Division 3, section 2030 (b). Program requirements include Streets and Highways Code sections 2034, 2036, 2037, and 2038.

Revenues and Expenses:

AccountNumber Description
FY 2024-25
Unaudited
FY 2025-26
Amended
Budget as of
1/26/26
FY 2026-27
BUDGET
FY 2026-27
Details
1018-0000-3139 SB1 $ 866,620 $ 860,088 $ 894,001
1018-0000-6001 Interest Earned $ 11,116 $ 5,000 $ 8,000 Total Revenues $ 877,736 $ 865,088 $ 902,001
1018-1080-M007 Fruitland Ave Rd Improvements $ 2,577,311 $ - $ - 1018-1080-P004 Atw Blvd & First St Signal $ - $ - $ -
1018-1080-U004 Phase 1 Ped Imp Proj Downtown $ - $ - $ - 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 $ 200,089 1018-1080-Y002 Pavement Markings and Signage Maintenance $ 19,988 $ 160,000 $ 148,104 1018-1080-Y003 Traffic Signals Maintenance and Repairs $ 148 $ 20,000 $ 80,000 1018-1080-Y004 Pavement Repairs $ 45,625 $ 192,583 $ 10,058 1018-1080-X014 Olive Avenue Overlay $ 1,950 $ 100,000 $ 25,734 1018-1080-XXXX East Broadway $ 600,000
Total Expenditures $ 2,667,099 $ 672,583 $ 1,063,985

City of Atwater
Fiscal Year 2026-27 Budget
71 PARKS AND RECREATION FACILITIES FUND
Overview
Costs related to City parks and playground improvements are funded from the Parks and Recreation Fund.

Revenues and Expenses:

AccountNumber Description
FY 2024-25
Unaudited
FY 2025-26
Amended
Budget as of
1/26/26
FY 2026-27
BUDGET
FY 2026-27
Details
1020-0000-1073 Parks & Rec. Facility Tax $ 12,690 $ 8,680 $ 8,680 1020-0000-1074 Parks Capital Improvemt Tax $ 5,136 $ 3,472 $ 3,472 1020-0000-1079 Youth Center Facility Tax $ 6,609 $ 4,522 $ 4,522 1020-0000-3153 Osborn Park Renovation $ 473 $ - $ -
1020-0000-6001 Interest Earned $ 66,549 $ 1,000 $ 10,000 Total Revenues $ 91,457 $17,674 $ 26,674
1020-1080-V038 Cedar and First Parking Lot $ - $ - $ -
1020-1080-V039 Osborn Park Renovation $ 11,152 $ 400,000 $ 2,000,000 1020-1080-X009 Pickleball Court $ - $ - $ -
Total Expenditures $ 11,152 $ 400,000 $ 2,000,000

City of Atwater
Fiscal Year 2026-27 Budget
72 GENERAL PLAN UPDATE – HOUSING ELEMENT
Overview
The general plan housing element update fund is utilized to update the housing element.

Funding from AB101 will be utilized.

Revenues and Expenses:

GENERAL PLAN UPDATE
Overview
The general plan update fund is utilized to fund the update of the City’s general plan document. Funding for the general plan update comes from a variety of sources including SB2.

Revenues and Expenses:

AccountNumber Description
FY 2024-25
Unaudited
FY 2025-26
Amended
Budget as of
1/26/26
FY 2026-27
BUDGET
FY 2026-27
Details
1040-4010-3194 AB101-Housing Dev & Financing $ - $ 25,394 Total Revenues $ - $ 25,394 $ -
1040-4010-3030 Professional Services $ - $ 14,594
Total Expenditures $ - $ 14,594 $ -
AccountNumber Description
FY 2024-25
Unaudited
FY 2025-26
Amended
Budget as of
1/26/26
FY 2026-27
BUDGET
FY 2026-27
Details
1041-0000-6001 Interest Earned $ 59,611 $ - $ -
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 $ - $ - $ -
1041-4010-3196 REAP 2.0 Planning Grant $ 127,394
Total Revenues $ 59,611 $ - $ 127,394
1041-1080-V017 Bellevue Road Realignment $ 13,036 $ 353,840 $ - 1041-4010-3030 Professional Services $ 186,567 $ 1,327,308 $ 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
Misc. professional services $ 152,468
Total Expenditures $ 199,603 $ 1,681,148 $ 1,076,158

City of Atwater
Fiscal Year 2026-27 Budget
73 CDBG AND HOME GRANTS FUND
Overview
State funded Community Development Block Grants, HOME Grants, and CAL Home Grants help the city operate an Owner-Occupied Housing Rehabilitation Program and First Time Home Buyers Down Payment Assistance Program as well as fund various projects that benefit affordable housing. These programs/projects are augmented by local cash match often located in program income funds and or match through the Atwater Redevelopment Agency. The city manages the housing programs through the services of an outside program manager that is contracted for program administration, activity delivery, marketing, and loan portfolio management. The housing programs are designed to target persons of low and moderate income which need assistance to purchase and/or make repairs to their primary home. The securing of quality homes to these individuals helps to stabilize neighborhoods and maintain homes which might otherwise lead to blight and dilapidation. These budgets provide for the activities that will implement the following goals:
• Develop and implement strategies that seek to provide affordable housing. • Actively seek grants to provide opportunities for low and moderate-income families to purchase homes through a first-time home buyer down payment assistance and make necessary repairs through an owner occupied housing rehabilitation program. • Provide construction of off-site improvements or public improvements within the right of way within neighborhoods meeting income eligibility which have decaying or dilapidated infrastructure – in support of housing rehabilitation.

CALHOME Grant and CDBG Program Income:

AccountNumber Description
FY 2024-25
Unaudited
FY 2025-26
Amended
Budget as of
1/26/26
FY 2026-27
BUDGET
FY 2026-27
Details
1059-0000-6001 Interest Earned $ 849 $ - $ -
Total Revenues $ 849 $ - $ -
1064-0000-6001 Interest Earned $ 12,335 $ 500 $ 500
1064-4065-6030 Loan Repayments $ 6,500 $ 6,000
1064-4067-6030 Loan Repayments $ 115,200 $ 25,000
Total Revenues $ 134,035 $ 31,500 $ 500
1064-4067-3070 Loans & Grants (Rehab) $ 137,051 $ 180,603 1064-4067-3089 Activity Delivery Rehab $ 37,709 $ 27,649 Total Expenditures $ 174,760 $ 208,252 $ -

City of Atwater
Fiscal Year 2026-27 Budget
74 CDBG AND HOME GRANTS FUND (cont.)
HOME Grant:

PHLA-Perm Local Housing Alloc Grant:

AccountNumber Description
FY 2024-25
Unaudited
FY 2025-26
Amended
Budget as of
1/26/26
FY 2026-27
BUDGET
FY 2026-27
Details
1078-0000-6001 Interest Earned $ 17,741 $ 1,200 $ 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 $ 75,741 $ 1,200 $ 683,700
1078-4078-3070 Loans & Grants (Rehab) $ - $ 100,645 $ 341,250 1078-4078-3080 General Administration $ 6,017 $ 44,143 $ 17,500 1078-4078-3088 Activity Delivery HB $ - $ 17,216 $ -
1078-1078-3089 Activity Delivery (Rehab) $ 312 $ 31,783 $ 341,250 1078-4078-3091 Loans & Grants (HB) $ - $ 247,639 $ -
Total Expenditures $ 6,329 $ 441,426 $ 700,000
AccountNumber Description
FY 2024-25
Unaudited
FY 2025-26
Amended
Budget as of
1/26/26
FY 2026-27
BUDGET
FY 2026-27
Details
1080-4043-3170 Grant Revenue $ 259,913 $ 269,804
Total Revenues $ 259,913 $ 269,804 $ -
1080-4043-3030 Professional Services $ 58,119 $ 658,408 $ 586,457 Total Expenditures $ 58,119 $ 658,408 $ 586,457

City of Atwater
Fiscal Year 2026-27 Budget
75 POLICE AND FIRE FACILITY IMPACT FEES FUNDS
Overview
The Police and Fire Impact Fees funds were established in 1995 to account for the revenues and expenditures related to the facility impact fees and improvements.

Police Impact Fee - Revenues and Expenses:

Fire Impact Fee - Revenues and Expenses:

AccountNumber Description
FY 2024-25
Unaudited
FY 2025-26
Amended
Budget as of
1/26/26
FY 2026-27
BUDGET
FY 2026-27
Details
1091-0000-1077 Police Facility Impact Fee $ 4,334 $ 4,000 $ 4,000 1091-0000-6001 Interest Earned $ 6,789 $ 500 $ 500
Total Revenues $ 11,123 $ 4,500 $ 4,500
1091-2020-6021 Machinery & Equipment $ - $ - $ -
Dispatch Workstations
1091-2021-6021 Machinery & Equipment $ - $ - $ -
Vehicle Purchase - Patrol SUV encumbered FY 22/23
Vehicle Purchase - 2 Electric Pickups encumbered FY 22/23 Total Expenditures $ - $ - $ -
AccountNumber Description
FY 2024-25
Unaudited
FY 2025-26
Amended
Budget as of
1/26/26
FY 2026-27
BUDGET
FY 2026-27
Details
1093-0000-1078 Fire Facility Impact Fee $ 5,619 $ 3,640 $ 3,640 1093-0000-6001 Interest Earned $ 9,459 $ 500 $ 500
Total Revenues $ 15,078 $ 4,140 $ 4,140
1093-2030-3099 Miscellaneous $ (1,455) $ 170 $ -
1093-2030-6021 Machinery & Equipment $ 285,786 $ -
Total Expenditures $ (1,455) $ 285,956 $ -

City of Atwater
Fiscal Year 2026-27 Budget
76 GOVERNMENT BUILDING FACILITY FUND
Overview
The Government Building Facility fund was established to account for the revenues and expenditures related to the facility impact fees and improvements.

Revenues:

AccountNumber Description
FY 2024-25
Unaudited
FY 2025-26
Amended
Budget as of
1/26/26
FY 2026-27
BUDGET
FY 2026-27
Details
1095-0000-1072 Govt. Building Facility Tax $ 4,738 $ 4,000 $ 4,000 1095-0000-6001 Interest Earned $ 10,014 $ 500 $ 500
Total Revenues $ 14,752 $ 4,500 $ 4,500

City of Atwater
Fiscal Year 2026-27 Budget
77 PENSION RATE STABILIZATION 115 TRUST FUND
Overview
PARS is the Trust Administrator for the Public Agencies Post-Employment Benefits Trust.

The PARS Pension Rate Stabilization Program (PRSP) is a Section 115 irrevocable trust designed for agencies to prefund rising pension costs and address pension liabilities. The Trust is used by the City to make its future contributions to CalPERS and therefore, the cash is still the City’s cash but it is restricted as to its use. The City is the beneficiary of the trust to help it make the contribution to CalPERS. In addition to pension, the City is prefunding retiree health care (OPEB) liabilities within the same trust. This is accounted for separately as an expenditure in the Employee Benefits Fund.

Revenues and Expenses:

AccountNumber Description
FY 2024-25
Unaudited
FY 2025-26
Amended
Budget as of
1/26/26
FY 2026-27
BUDGET
FY 2026-27
Details
4080-0000-6000 Accrued Interest Earned $ 4,610 $ - $ -
4080-0000-8060 Transf From Emp Benefits Fund $ 50,000 $ 50,000 $ 100,000 Total Revenues $ 54,610 $ 50,000 $ 100,000

City of Atwater
Fiscal Year 2026-27 Budget
78 MAINTENANCE DISTRICTS
Overview
These budgets provide facility maintenance and operations for the residents within special districts. Maintenance districts provide for street lighting, storm drainage and in some cases for the continuing care of the landscaping in the common areas in the district.

Objectives
● Provide maintenance of City streets alley ways, sidewalks and parking lots. ● Provide maintenance and repair of Assessment districts street lighting, storm drainage and landscape areas.

Revenues and Expenses:

AccountNumber Description
FY 2024-25
Unaudited
FY 2025-26
Amended
Budget as of
1/26/26
FY 2026-27
BUDGET
FY 2026-27
Details
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 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

City of Atwater
Fiscal Year 2026-27 Budget
79 COMMUNITY FACILITIES DISTRICT
Overview
Police and Fire Operations create and maintain security in the community and the department works with the citizens of Atwater to provide the best public safety service possible; to provide twenty-four hour patrol service for the community, respond to all Calls for Service, resolve conflicts, and identify potential problems of a serious nature.

Police Operations goals include enforcing state laws and applicable city ordinances in a fair and courteous manner and providing community relations for crime prevention and crime reduction.

Revenues and Expenses:

AccountNumber Description
FY 2024-25
Unaudited
FY 2025-26
Amended
Budget as of
1/26/26
FY 2026-27
BUDGET
FY 2026-27
Details
5050-0000-4071 Assessment District Fees $ 694,660 $ 721,760 $ 740,000 5050-0000-6001 Interest Earned $ 1,035 $ 500 $ 500
5050-0000-8001 Trn Fr General Fund $ - $ 160,821 $ 102,314 Total Revenues $ 695,695 $ 883,081 $ 842,814
5050-2021-1001 Salaries & Wages, Regular $ 283,704 $ 306,159 $ 273,097 Police Sergeant $ 104,878
Police Officer $ 75,928
Police Officer (Detective) $ 92,291
5050-2021-1003 Leave Accrual Buy-Out $ 11,977 $ 11,372 $ 10,312 5050-2021-1004 Overtime $ 14,407 $ 30,000 $ 30,000
5050-2021-1005 Holiday Pay $ 21,105 $ 23,882 $ 21,655
5050-2021-1006 Stand By Pay $ 140 $ 9,100 $ 9,100
5050-2021-1007 Special Duty $ 4,100 $ 4,524 $ -
5050-2021-1008 In-Lieu Of Insurance Benefit $ 6,990 $ 7,200 $ - 5050-2021-1012 Fica/Medicare $ 23,216 $ 30,006 $ 26,329 5050-2021-1013 Retirement $ 195,188 $ 192,772 $ 187,555 5050-2021-1014 Health Insurance $ 19,257 $ 47,476 $ 75,789 5050-2021-1015 Worker's Compensation $ 26,513 $ 28,944 $ 26,352 5050-2021-4088 Risk Management Charges $ 74,474 $ 80,341 $ 69,927 5050-2021-4089 Employee Benefits Charges $ 10,504 $ 11,062 $ 12,698 5050-2021-6021 Machinery & Equipment $ - $ - $ -
5050-2030-3030 Professional Services $ 100,000 $ 100,000 $ 100,000 CAL FIRE Agreement (partial)
Total Expenditures $ 791,575 $ 882,838 $ 842,814

City of Atwater
Fiscal Year 2026-27 Budget
80 WATER ENTERPRISE FUNDS
Overview
Under the direction of the Public Works Director, the City’s water production and distribution systems are maintained to ensure a reliable supply of potable drinking water for the community. Responsibilities include improving existing water wells and water quality, enhancing distribution system controls, and fire hydrant replacements. This budget encompasses the Water Enterprise Fund, Water Capital Replacement Fund, DBCP Settlement Fund, and the 1,2,3 TCP Fund.

Objectives
• Perform maintenance and repairs on the City’s water wells. • Maintain and repair the City’s water distribution infrastructure. • Conduct required water sampling and testing to ensure safety and compliance. • Support the capital needs of the Water Enterprise Fund.

Revenues:

AccountNumber Description
FY 2024-25
Unaudited
FY 2025-26
Amended
Budget as of
1/26/26
FY 2026-27
BUDGET
FY 2026-27
Details
6000-0000-4051 Water Service Charges $ 8,431,389 $ 8,400,000 $ 8,600,000 6000-0000-4052 Water Connection Fees $ - $ 1,000 $ 1,000 6000-0000-6001 Interest Earned $ 545,684 $ 40,000 $ 100,000 6000-0000-6041 Delinquent Fee $ 22,140 $ 20,000 $ 20,000 6000-0000-6091 Other Revenue $ 19,001 $ 10,000 $ 10,000 Total Revenues $ 9,018,214 $ 8,471,000 $ 8,731,000

City of Atwater
Fiscal Year 2026-27 Budget
81 WATER ENTERPRISE FUNDS
Expenses:

AccountNumber Description
FY 2024-25
Unaudited
FY 2025-26
Amended
Budget as of
1/26/26
FY 2026-27
BUDGET
FY 2026-27
Details
6000-1050-3030 Professional Services $ 17,851 $ 12,500 $ 12,500 Attorney Legal Services
6000-7000-3001 City Administration Fees - Incl. Internal Service Operations & Salary Alloc. $ 1,501,703 $ 1,695,287 $ 1,745,033 6000-7010-1001 Salaries & Wages, Regular $ 389,098 $ 527,173 $ 534,272 Water Division Supervisor $ 89,132
Water Systems Pump Operator $ 65,181
Water Systems Operator II $ 57,620
Water Systems Operator I $ 48,692
Water Systems Operator I $ 45,231
Water Systems Operator I $ 45,231
Water Systems Operator I $ 47,492
Water Systems Operator I $ 45,231
Water Systems Operator I $ 45,231
Water Systems Operator I $ 45,231
6000-7010-1002 Salaries & Wages, Parttime $ - $ - $ -
6000-7010-1003 Leave Accrual Buy-Out $ 7,706 $ 8,402 $ 8,570 6000-7010-1004 Overtime $ 27,396 $ 30,000 $ 35,000
6000-7010-1006 Stand By Pay $ 11,302 $ 35,000 $ 20,000
6000-7010-1008 In-Lieu Of Insurance Benefit $ 22,130 $ 9,600 $ 21,600 6000-7010-1012 Fica/Medicare $ 35,021 $ 46,678 $ 47,387 6000-7010-1013 Retirement $ 138,654 $ 173,774 $ 180,516 6000-7010-1014 Health Insurance $ 47,105 $ 154,813 $ 153,875 6000-7010-1015 Worker's Compensation $ 37,571 $ 40,230 $ 43,217 6000-7010-1024 Additional Duty $ - $ -
6000-7010-2020 Office Supplies $ 22,739 $ 23,000 $ 23,000 Postage for Utility Billing (1/3 ea. Water/Sewer/Garbage) $ 22,500 Office Supplies $ 500
6000-7010-2021 Special Departmental Expense $ 192,969 $ 208,130 $ 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 $ 7,005 $ 6,300 $ 6,300
6000-7010-2024 Uniform & Clothing Expense $ 6,863 $ 9,450 $ 9,450 Boots, PPE $ 9,450

City of Atwater
Fiscal Year 2026-27 Budget
82 WATER ENTERPRISE FUNDS (cont.)
Expenses:

AccountNumber Description
FY 2024-25
Unaudited
FY 2025-26
Amended
Budget as of
1/26/26
FY 2026-27
BUDGET
FY 2026-27
Details
6000-7010-3030 Professional Services $ 384,306 $ 723,400 $ 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
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 $ 13,507 $ 14,490 $ 14,490 AT&T - Alarm Lines $ 3,675
Cell Phones $ 7,665
Radio Announcements $ 3,150
6000-7010-3032 Utilities $ 1,632,200 $ 1,909,682 $ 1,909,682 6000-7010-3033 Printing & Advertising $ - $ 2,000 $ 2,000 Legal Notices/Advertising $ 2,000
6000-7010-3034 Rents & Leases $ 1,962 $ 2,200 $ 2,200
Copier Lease $ 2,200
6000-7010-3035 Operations & Maintenance $ 430 $ 1,100 $ 1,100 Copier Usage Fees $ 1,100
6000-7010-3036 Memberships & Subscriptions $ 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 $ 1,950 Recertification, Electrical Courses, Etc. $ 375
League of CA Cities-Public Works $ 525
Misc. Training Travel $ 1,050
6000-7010-3038 Training $ 5,421 $ 6,480 $ 6,480
Recertification, Electrical Courses, Etc. $ 1,755
League of CA Cities-Public Works $ 525
Distribution Certifications/Pesticide Courses, Safety Courses, etc. $ 4,200

City of Atwater
Fiscal Year 2026-27 Budget
83 WATER ENTERPRISE FUNDS (cont.)
Expenses:

AccountNumber Description
FY 2024-25
Unaudited
FY 2025-26
Amended
Budget as of
1/26/26
FY 2026-27
BUDGET
FY 2026-27
Details
6000-7010-3090 Depreciation Expense $ 195,898 $ - $ -
6000-7010-3096 Bad Debt Expense $ (200) $ - $ -
6000-7010-3102 Electronic Pmt Processing Exp $ 36,992 $ 33,000 $ 36,000 Utility Web Payment-Bluefin
Utility Bill Pay - Vanco
Utility Phone Payment - Springbrook
6000-7010-4041 Equipment Maint. Charges $ 106,078 $ 106,808 $ 104,360 6000-7010-4045 Building Maint. Charges $ 29,972 $ 28,560 $ 29,099 6000-7010-4087 Information Technology Charges $ 48,391 $ 71,268 $ 75,296 6000-7010-4088 Risk Management Charges $ 96,698 $ 119,177 $ 110,626 6000-7010-4089 Employee Benefits Charges $ 99,412 $ 116,708 $ 154,449 6000-7010-4090 Fixed Asset Dispoal $ - $ -
6000-7010-6021 Machinery & Equipment $ 335,000 $ 138,000 $ 138,000 Lease for Vaccon Truck $ 138,000
6000-9095-9050 Trn To General Fund $ 152,375 $ 152,375 $ 152,375 6000-9095-9068 Transf to Water Capital Fund $ 2,283,026 $ - $ - Total Expenditures $ 7,888,731 $ 6,410,430 $ 6,526,252

City of Atwater
Fiscal Year 2026-27 Budget
84 WATER ENTERPRISE FUNDS
Water Fund Capital Replacement
Revenues and Expenses:

Water Capital Impact Fees
Water Operating Reserve Fund
1,2,3-TCP Fund
Revenues and Expenses:

AccountNumber Description
FY 2024-25
Unaudited
FY 2025-26
Amended
Budget as of
1/26/26
FY 2026-27
BUDGET
FY 2026-27
Details
6001-0000-6001 Interest Earned $ 5,000 $ 5,000 $ 5,000
6001-0000-6093 Transf from Water Enterprise $ 2,283,026 $ - $ - Total Revenues $ 2,288,026 $ 5,000 $ 5,000
6001-1080-3090 Depreciation Expense $ 89,076 $ - $ -
6001-1080-E017 Well Control Panel Upgrade $ - $ - $ -
6001-1080-H008 Hydrant Replacement $ 75,000 $ 75,000 $ 75,000 6001-1080-H015 Well #20A Rehab $ 1,639,175 $ - $ -
6001-1080-L014 Installation-New Water Meters $ 3,200,000 $ 600,000 $ 300,000 6001-1080-N002 Water Meter Software Upgrade $ - $ -
6001-1080-T003 Water Tower Painting $ - $ -
6001-1080-V011 Property Acq.-Future Well Site $ 300,000 $ - $ - 6001-1080-V042 Water Tower Lights Install $ - $ -
6001-1080-W006 Canal Creek Utility Crossing $ 250,000 $ 250,000 $ 300,000 Total Expenditures $ 5,553,251 $ 925,000 $ 675,000
6005-0000-4052 Water Connection Fees $ 5,600 $ - $ 2,000 6005-0000-4067 Capacity Fee $ 55,644 $ - $ 35,000
6005-0000-6001 Interest Earned $ 96,754 $ 10,000 $ 10,000 Total Revenues $ 157,998 $ 10,000 $ 47,000
6005-1080-3090 Depreciation Expense $ 15,001 $ - $ -
Total Expenditures $ 15,001 $ - $ -
6006-0000-6001 Interest Earned $ 6,347 $ 500 $ 500
Total Revenues $ 6,347 $ 500 $ 500
AccountNumber Description
FY 2024-25
Unaudited
FY 2025-26
Amended
Budget as of
1/26/26
FY 2026-27
BUDGET
FY 2026-27
Details
6007-0000-6001 Interest Earned $ 1,701,284 $ 25,000 $ 25,000 Total Revenues $ 1,701,284 $ 25,000 $ 25,000
6007-1080-H010 TCP Well Rehab
6007-1080-H015 Well #20A Rehab $ 649,640 $ - $ -
6007-7010-3030 Professional Services $ 721,274 $ 1,500,000 $ 1,500,000 Lab Samples $ 100,000
Carbon Change-Outs $ 1,400,000
Total Expenditures $ 1,370,914 $ 1,500,000 $ 1,500,000

City of Atwater
Fiscal Year 2026-27 Budget
85 WASTEWATER ENTERPRISE FUNDS
Overview
Under the direction of the Public Works Director, this department is responsible for maintaining all City sewer mains, lines, and lift stations to ensure safe, reliable, and uninterrupted service. Responsibilities include servicing lift stations and main lines at intervals that support optimal performance, as well as ensuring that employees work safely and effectively when operating in confined spaces.

The department also oversees the maintenance and operation of the City’s Wastewater Treatment Facility and manages the service agreement with Veolia Environmental Services for operational support. Additionally, this division is responsible for meeting the debt service obligations of the Sewer Enterprise Fund and addressing capital needs related to facility repair and maintenance.

Objectives
• Ensure a high level of service that supports the continuous flow of wastewater to the treatment plant.
• Perform maintenance and repairs on the City’s sewer lift stations. • Maintain and repair the City’s sewer distribution system. • Conduct required sewer sampling and testing to ensure compliance and safety. • Meet debt service requirements and support the capital needs of the Wastewater Enterprise Fund.

WASTEWATER ENTERPRISE FUNDS
Revenues:

AccountNumber Description
FY 2024-25
Unaudited
FY 2025-26
Amended
Budget as of
1/26/26
FY 2026-27
BUDGET
FY 2026-27
Details
6010-0000-4053 Sewer Service Charges $ 11,936,737 $ 11,923,000 $ 12,000,000 6010-0000-4057 Bop Maintenance Charges $ 55,000 $ 55,000 $ 55,000 6010-0000-4058 Sewer Trunk Line Fee $ 8,598 $ 8,500 $ 8,500 6010-0000-4060 Castle Sewer Interceptor $ - $ - $ -
6010-0000-4140 Admin Fees, General Fund - Salary Alloc. $ 87,052 $ 85,827 $ 91,359 6010-0000-4141 Admin Fees, Streets - Salary Alloc. $ 51,174 $ 49,069 $ 52,161 6010-0000-4142 Admin Fees, Water - Salary Alloc. $ 187,936 $ 174,910 $ 185,651 6010-0000-4143 Admin Fees, Sanitation - Salary Alloc. $ 93,562 $ 80,827 $ 85,450 6010-0000-4145 Admin Fees, Maintenance Dist - Salary Alloc. $ 18,794 $ 17,491 $ 18,565 6010-0000-6001 Interest Earned $ 604,727 $ 4,000 $ 200,000 6010-0000-6002 Bond Interest Earned $ - $ - $ -
6010-0000-6091 Other Revenue $ - $ - $ -
Total Revenues $ 13,043,580 $ 12,398,624 $ 12,696,685

City of Atwater
Fiscal Year 2026-27 Budget
86 WASTEWATER ENTERPRISE FUNDS (cont.)
Expenses:

AccountNumber Description
FY 2024-25
Unaudited
FY 2025-26
Amended
Budget as of
1/26/26
FY 2026-27
BUDGET
FY 2026-27
Details
6010-1050-3030 Professional Services $ 18,461 $ 25,000 $ 25,000 Attorney Legal Services $ 20,000
Financial Advisor Services $ 5,000
6010-1080-3090 Depreciation Expense $ 2,450,180 $ - $ - 6010-1080-H011 Sewer Lift Station Imprvmnts $ - $ - $ - 6010-1080-V016 Industry Stat CMU Wall Install $ - $ - $ - 6010-1080-W006 Canal Creek Utility Crossing $ 250,000 $ 250,000 $ 300,000 6010-1080-W007 Castle Sewer Interceptor $ 1,900,000 $ 1,950,000 $ - 6010-1080-W008 Property Acq-998 Atwater Blvd $ - $ - $ - 6010-1080-W009 Lower Shaffer Storm Drain Imp $ 3,000,000 $ 6,000,000 $ - 6010-1080-X011 Atwater Blvd Drainage Improvements $ 200,000 $ 100,000 $ - 6010-1080-X012 Eucalyptus and First St Drainage Improvements $ 300,000 $ - $ - 6010-1080-Z001 Electric Street Sweeper $ 151,000 $ -
6010-5050-3001 City Administration Fees $ 1,152,377 $ 1,380,921 $ 1,415,642 6010-5050-5031 Principal-2017 Wastewater Bond $ 1,115,000 $ 1,175,000 $ 1,230,000 6010-5050-5032 Interest-2017 Wastewater Bond $ 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 $ 426,369 $ 397,769 $ 368,169 6010-5051-1001 Salaries & Wages, Regular $ 749,066 $ 818,703 $ 733,498 Public Works Director $ 168,025
Public Works Superintendent $ 119,600
Sewer Division Supervisor $ 86,585
Sewer Maint Worker II/III $ 64,127
Sewer Maint Worker I $ 54,978
Sewer Maint Worker I $ 45,231
Sewer Maint Worker I $ 47,492
Sewer Maint Worker I $ 54,978
Sewer Maint Worker I $ 52,360
Administrative Assistant I $ 40,122
6010-5051-1002 Salaries & Wages, Parttime $ - $ - $ -
6010-5051-1003 Leave Accrual Buy-Out $ 31,912 $ 35,111 $ 36,619 6010-5051-1004 Overtime $ 62,759 $ 50,000 $ 35,000
6010-5051-1006 Stand By Pay $ 10,570 $ 14,000 $ 14,000
6010-5051-1008 In-Lieu Of Insurance Benefit $ 8,310 $ 14,400 $ 14,400 6010-5051-1012 Fica/Medicare $ 62,808 $ 70,493 $ 63,518 6010-5051-1013 Retirement $ 294,932 $ 305,621 $ 285,700 6010-5051-1014 Health Insurance $ 144,097 $ 188,430 $ 126,643 6010-5051-1015 Worker's Compensation $ 67,492 $ 68,791 $ 63,820 6010-5051-1024 Additional Duty $ - $ - $ -
6010-5051-2020 Office Supplies $ 22,473 $ 23,000 $ 23,000 Postage for Utility Billing (1/3 ea. Water/Sewer/Garbage) $ 21,425 Office Supplies $ 1,575

City of Atwater
Fiscal Year 2026-27 Budget
87 WASTEWATER ENTERPRISE FUNDS (cont.)
Expenses:

AccountNumber Description
FY 2024-25
Unaudited
FY 2025-26
Amended
Budget as of
1/26/26
FY 2026-27
BUDGET
FY 2026-27
Details
6010-5051-2021 Special Departmental Expense $ 146,952 $ 157,180 $ 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 $ 7,480 $ 8,000 $ 5,000
Shovels, Rakes, Brooms, Misc. Hand Tools $ 5,000
6010-5051-2024 Uniform & Clothing Expense $ 7,845 $ 16,100 $ 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 $ 213,857 $ 541,600 $ 527,600 Printing and Mailing Utility Billing (1/3 ea. Water/Sewer/Garbage) $ 20,000 Gas Detector Maintenance $ 600
Hot Patch Asphalt $ 20,000
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 $ 12,914 $ 19,000 $ 15,300 AT&T $ 6,300
Cell Phones $ 6,000
Radio Announcements $ 3,000
6010-5051-3032 Utilities $ 66,632 $ 70,400 $ 60,400
Merced Irrigation District $ 2,400
Pacific Gas and Electric $ 58,000
6010-5051-3034 Rents & Leases $ 1,962 $ 5,000 $ 5,000
Copier Lease $ 5,000
6010-5051-3036 Memberships & Subscriptions $ 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 $ - $ 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

City of Atwater
Fiscal Year 2026-27 Budget
88 WASTEWATER ENTERPRISE FUNDS (cont.)
Expenses:

AccountNumber Description
FY 2024-25
Unaudited
FY 2025-26
Amended
Budget as of
1/26/26
FY 2026-27
BUDGET
FY 2026-27
Details
6010-5051-3090 Depreciation Expense $ 366,492 $ - $ -
6010-5051-3096 Bad Debt Expense $ (1,027) $ - $ -
6010-5051-3102 Electronic Pmt Processing Exp $ 36,992 $ 33,000 $ 36,000 Utility Web Payment-Bluefin
Utility Bill Pay - Vanco
Utility Phone Payment - Springbrook
6010-5051-4041 Equipment Maint. Charges $ 290,023 $ 289,048 $ 277,348 6010-5051-4045 Building Maint. Charges $ 29,972 $ 28,560 $ 29,099 6010-5051-4087 Information Technology Charges $ 32,261 $ 55,431 $ 58,563 6010-5051-4088 Risk Management Charges $ 188,760 $ 181,908 $ 145,449 6010-5051-4089 Employee Benefits Charges $ 44,568 $ 46,031 $ 54,522 6010-5051-4090 Fixed Asset Disposal $ - $ -
6010-5051-6021 Machinery & Equipment $ 120,000 $ 12,000 $ - 6010-5051-6031 Improvements Other Than Bldg $ - $ 100,000 $ - 6010-5051-Z001 Electric Street Sweeper $ - $ - $ -
6010-5052-2021 Special Departmental Expense $ 76,545 $ 70,000 $ 75,000 Misc. Permit Fees (State/County/SJVAPCD, etc.) $ 75,000 6010-5052-3030 Professional Services $ 2,364,328 $ 2,457,197 $ 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 $ 772,022 $ 985,000 $ 985,000
Solar for WWTP $ 305,000
MID Power for WWTP $ 80,000
PG&E for WWTP $ 600,000
6010-5052-3090 Depreciation Expense $ 42,036 $ - $ -
6010-5052-6021 Machinery & Equipment $ 228,000 $ 311,300 $ 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 $ 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 $ 20,225,106 $ 21,311,560 $ 12,823,662

City of Atwater
Fiscal Year 2026-27 Budget
89 Wastewater Fund Capital Replacement
Revenues and Expenses:

AccountNumber Description
FY 2024-25
Unaudited
FY 2025-26
Amended
Budget as of
1/26/26
FY 2026-27
BUDGET
FY 2026-27
Details
6011-0000-4054 Sewer Connection Fees $ 6,259 $ - $ -
6011-0000-4067 Capacity Fee $ 52,377 $ - $ -
6011-0000-4068 Sewer WWTP Expansion $ - $ - $ -
6011-0000-6001 Interest Earned $ 136,758 $ 10,000 $ 10,000 6011-0000-6091 Other Revenue $ - $ - $ -
Total Revenues $ 195,394 $ 10,000 $ 10,000
6011-1080-3090 Depreciation Expense $ 138,902 $ - $ -
Total Expenditures $ 138,902 $ - $ -

City of Atwater
Fiscal Year 2026-27 Budget
90 SANITATION ENTERPRISE FUND
Overview
Under the direction of the Public Works Director, this division ensures the efficient and safe daily collection of refuse by the City’s contracted service provider, in accordance with the policies and priorities established by the City Council.

Objectives
• Facilitate the collection and removal of rubbish and refuse from all homes and businesses.
• Provide semi-annual collection of unwanted appliances and other large items at designated central locations.
• Support and promote community participation in regional Household Hazardous Waste collection programs.
• Conduct ongoing monitoring, regulatory compliance, and any necessary remediation activities at the former landfill on Bert Crane Road. • Comply with waste reduction laws.

Revenues:

AccountNumber Description
FY 2024-25
Unaudited
FY 2025-26
Amended
Budget as of
1/26/26
FY 2026-27
BUDGET
FY 2026-27
Details
6020-0000-1051 Franchise Fees $ 4,587 $ 4,700 $ 4,700
6020-0000-4055 Refuse Service Charges $ 4,115,850 $ 4,321,800 $ 4,500,000 6020-0000-6001 Interest Earned $ 106,878 $ 2,000 $ 2,000 6020-0000-6091 Other Revenue $ - $ 1,000 $ 1,000
6020-0000-4160 Contract Admin Fee $ 497,769 $ 501,600 $ 510,000 6020-0000-4161 Contract Fee - Admin & AB 939 $ 213,330 $ 216,942 $ 218,000 Total Revenues $ 4,938,414 $ 5,048,042 $ 5,235,700

City of Atwater
Fiscal Year 2026-27 Budget
91 SANITATION ENTERPRISE FUND
Expenses:

AccountNumber Description
FY 2024-25
Unaudited
FY 2025-26
Amended
Budget as of
1/26/26
FY 2026-27
BUDGET
FY 2026-27
Details
6020-5059-1004 Overtime $ - $ 1,500 $ 1,500
6020-5059-2020 Office Supplies $ 22,473 $ 23,000 $ 23,000 Postage for Utility Billing (1/3 ea. Water/Sewer/Garbage) $ 23,000 6020-5059-2021 Special Departmental Expense $ 48,209 $ 87,350 $ 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. $ 930,161 $ 949,280 $ 989,790 6020-5059-3016 Solid Waste Collectn/Disposal $ 3,466,267 $ 3,630,000 $ 3,700,000 6020-5059-3030 Professional Services $ 132,352 $ 227,000 $ 189,000 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 $ 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 $ - $ -
6020-5059-3096 Bad Debt Expense $ (1,037) $ - $ -
6020-5059-3102 Electronic Pmt Processing Exp $ 36,992 $ 33,000 $ 36,000 Utility Web Payment-Bluefin
Utility Bill Pay - Vanco
Utility Phone Payment - Springbrook
6020-5059-4041 Equipment Maint. Charges $ 14,710 $ 14,497 $ 13,629 6020-5059-4045 Building Maint. Charges $ 29,972 $ 28,560 $ 29,099 6020-5059-4087 Information Technology Charges $ 15,837 $ 16,732 6020-5059-4088 Risk Management Charges $ - $ - $ -
6020-5059-4089 Employee Benefits Charges $ 4,581 $ 5,357 $ 7,176 6020-5059-5030 Interest-Interfund Loans $ - $ - $ -
6020-5059-6021 Machinery & Equipment $ - $ - $ -
Miscellaneous
Total Expenditures $ 4,698,986 $ 5,021,155 $ 5,099,052

City of Atwater
Fiscal Year 2026-27 Budget
92 INTERNAL SERVICES FUND - CITY BUILDINGS AND

EQUIPMENT MAINTENANCE
Overview – City Buildings
Under the direction of the Public Works Director, this program ensures that all Cityowned buildings are properly maintained to provide a safe, clean, and functional environment for employees and the public.

Objectives
• Deliver consistent, high-quality maintenance for all City buildings. • Provide comprehensive cleaning services to support health, safety, and daily operations.
• Perform timely repairs to safeguard employees, the public, and the City’s longterm capital investments.

Overview – Equipment Maintenance
Under the direction of the Public Works Director, this program maintains the City’s fleet and operational equipment to ensure safe, reliable, and efficient performance.

Preventive maintenance schedules are followed to extend equipment life and reduce long term replacement costs.

Objectives
• Provide high quality maintenance for all City owned vehicles and equipment. • Conduct repairs and preventive servicing to ensure safe operation and minimize downtime.

Revenues:

AccountNumber Description
FY 2024-25
Unaudited
FY 2025-26
Amended
Budget as of
1/26/26
FY 2026-27
BUDGET
FY 2026-27
Details
7000-0000-4081 Building Maintenance Charges $ 931,222 $ 887,329 $ 904,101 7000-0000-4082 Equipment Maintenance Charges $ 1,008,664 $ 1,007,675 $ 966,372 7000-0000-6001 Interest Earned $ - $ 2,000 $ 2,000
7000-0000-6091 Other Revenue $ - $ - $ -
Total Revenues $ 1,939,886 $ 1,897,004 $ 1,872,473

City of Atwater
Fiscal Year 2026-27 Budget
93 INTERNAL SERVICES FUND – CITY BUILDINGS
Expenses:

AccountNumber Description
FY 2024-25
Unaudited
FY 2025-26
Amended
Budget as of
1/26/26
FY 2026-27
BUDGET
FY 2026-27
Details
7000-1080-3090 Depreciation Expense $ - $ - $ -
7000-9090-1001 Salaries & Wages, Regular $ 50,796 $ 84,110 $ 88,423 Bldg Maintenance Worker II $ 52,481
Bldg Maintenance Worker I $ 35,942
7000-9090-1002 Salaries & Wages, Parttime $ 10,259 $ - $ - Bldg Maintenance Worker I $ -
7000-9090-1004 Overtime $ 1,749 $ 3,000 $ 3,000
7000-9090-1008 In-Lieu Of Insurance Benefit $ - $ - $ - 7000-9090-1012 Fica/Medicare $ 4,228 $ 6,664 $ 6,994
7000-9090-1013 Retirement $ 22,060 $ 36,254 $ 35,187
7000-9090-1014 Health Insurance $ 32,666 $ 69,003 $ 76,773 7000-9090-1015 Worker's Compensation $ 5,453 $ 6,428 $ 7,000 7000-9090-2021 Special Departmental Expense $ 78,632 $ 104,300 $ 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 $ 258 $ 3,500 $ 3,500
Mower/Weedeater $ 3,500
7000-9090-2024 Uniform & Clothing Expense $ 2,033 $ 3,400 $ 4,100 Uniform Cleaning Services $ 2,500
Safety Boots $ 800
Miscellaneous Safety Supplies $ 500
PPE $ 300

City of Atwater
Fiscal Year 2026-27 Budget
94 INTERNAL SERVICES FUND – CITY BUILDINGS (cont.)
Expenses:

AccountNumber Description
FY 2024-25
Unaudited
FY 2025-26
Amended
Budget as of
1/26/26
FY 2026-27
BUDGET
FY 2026-27
Details
7000-9090-3030 Professional Services $ 251,019 $ 344,000 $ 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 $ 27,101 $ 25,000 $ 25,000 Telephone Services (AT&T, Verizon, Comcast) $ 25,000
7000-9090-3032 Utilities $ 169,735 $ 162,750 $ 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 $ 336 $ 6,000 $ 6,000 Supplies and Equipment for Minor In-House Building Repairs $ 6,000 7000-9090-3090 Depreciation Expense $ 34,242 $ - $ -
7000-9090-4087 Information Technology Charges $ - $ - $ - 7000-9090-4088 Risk Management Charges $ 18,619 $ 23,873 $ 23,025 7000-9090-4089 Employee Benefits Charges $ 6,972 $ 8,447 $ 13,449 7000-9090-6021 Machinery & Equipment $ - $ - $ -
7000-9090-6031 Improvements Other Than Bldg $ 70,000 $ - Total Expenditures $ 786,158 $ 887,329 $ 904,101

City of Atwater
Fiscal Year 2026-27 Budget
95 INTERNAL SERVICE FUND – EQUIPMENT MAINTENANCE
Expenses:

AccountNumber Description
FY 2024-25
Unaudited
FY 2025-26
Amended
Budget as of
1/26/26
FY 2026-27
BUDGET
FY 2026-27
Details
7000-9091-1001 Salaries & Wages, Regular $ 114,893 $ 114,401 $ 96,001 Mechanic II $ 50,770
Mechanic I $ 45,231
7000-9091-1003 Leave Accrual Buy-Out $ - $ - $ -
7000-9091-1004 Overtime $ 855 $ 5,000 $ 5,000
7000-9091-1008 In-Lieu Of Insurance Benefit $ 7,230 $ 7,200 $ - 7000-9091-1012 Fica/Medicare $ 8,784 $ 9,685 $ 7,727
7000-9091-1013 Retirement $ 38,499 $ 37,711 $ 32,436
7000-9091-1014 Health Insurance $ 16,457 $ 20,642 $ 11,483 7000-9091-1015 Worker's Compensation $ 10,592 $ 9,342 $ 7,733 7000-9091-2020 Office Supplies $ 38 $ 800 $ -
7000-9091-2021 Special Departmental Expense $ 3,846 $ 5,000 $ 5,000 7000-9091-2023 Small Tools $ 1,243 $ 5,000 $ 5,000
7000-9091-2024 Uniform & Clothing Expense $ 1,315 $ 2,600 $ 2,600 Uniform Service $ 2,000
Boots $ 600
7000-9091-3030 Professional Services $ 160,877 $ 180,000 $ 180,000 7000-9091-3031 Communications $ 5,622 $ 1,300 $ 2,200
Cell Phone $ 2,200
7000-9091-3035 Operations & Maintenance $ 611,009 $ 577,500 $ 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 $ 46,828 $ - $ -
7000-9091-4087 Information Technology Charges $ 8,065 $ 7,919 $ 8,366 7000-9091-4088 Risk Management Charges $ 25,436 $ 23,701 $ 16,987 7000-9091-4089 Employee Benefits Charges $ 9,524 $ 8,386 $ 9,923 7000-9091-6021 Machinery & Equipment $ 10,777 $ - $ -
New Car Lift $ -
Total Expenditures $ 1,081,890 $ 1,018,187 $ 969,957
Total Internal Service Fund -
City Buildings and Equip Maint Expenditures $ 1,868,048 $ 1,905,516 $ 1,874,058

City of Atwater
Fiscal Year 2026-27 Budget
96 INTERNAL SERVICE FUND – EQUIPMENT/BUILDING REPLACEMENT Revenues/Expenses:

AccountNumber Description
FY 2024-25
Unaudited
FY 2025-26
Amended
Budget as of
1/26/26
FY 2026-27
BUDGET
FY 2026-27
Details
7001-0000-8001 Trans FR General Fund $ 100,000 $ 100,000 $ 100,000 7001-0000-6001 Interest Earned $ 8,027 $ 500 $ 500
Total Revenues $ 108,027 $ 100,500 $ 100,500
7001-1050-6021 Machinery & Equipment $ - $ - $ -
New Switches throughout City Encumbed FY 22/23 $ -
7001-1050-6031 Improvements Other Than Bldg $ - $ - $ - Castle Youth Center Upgrades $ -
Total Expenditures $ - $ - $ -

City of Atwater
Fiscal Year 2026-27 Budget
97 INTERNAL SERVICES FUNDS FOR EMPLOYEE BENEFITS, RISK

MANAGEMENT AND INFORMATION TECHNOLOGY
Overview
Under the direction of the City Manager to maintain internal services to plan and protect the City’s long-term financial viability and budgetary structure in areas related to employee benefits, risk management and information technology.

Employee benefits and risk management daily functions are managed by the Human Resources Department. For more information, please see the Human Resources Department narrative.

Under the direction of the Public Works Director, the Information Technology (IT) Division provides comprehensive information services to all City departments. The Division ensures efficient, secure, and reliable technology operations by minimizing service interruptions and implementing solutions that support the delivery of innovative, high quality public services. Core functions include technology planning, system support, cybersecurity, infrastructure management, and implementation of Citywide technology initiatives.

Objectives
• Provide current and long-range planning and management of employee related benefits
• Provide current and long-range planning and management of risk management activities
• Enhance staff capabilities with modern technologies and services • Improve the City’s information security posture through holistic security planning and implementation of industry-recognized best practices • Utilize IT automation techniques to reduce support requirements • Apply innovative and reasonably frugal solutions to the City’s IT challenges • Provide prudent and data-driven strategic and long-range IT planning • Deliver a high rate of system reliability, stability, and availability • Maximize the effectiveness of City public communication through technology

City of Atwater
Fiscal Year 2026-27 Budget
98 EMPLOYEE BENEFITS FUND
Revenues and Expenses:

AccountNumber Description
FY 2024-25
Unaudited
FY 2025-26
Amended
Budget as of
1/26/26
FY 2026-27
BUDGET
FY 2026-27
Details
7010-0000-4089 Employee Benefits Charges $ 851,597 $ 948,700 $ 1,240,500 7010-0000-6001 Interest Earned $ 24,745 $ 3,500 $ 3,500 7010-0000-6088 Health Reimbursements $ 58,530 $ 48,000 $ 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 $ 100,000 $ 100,000 $ 200,000 Reserve for OPEB Obligations 100,000
Reserve for Pension Obligations 100,000
Total Revenues $ 1,034,872 $ 1,100,200 $ 1,519,000
7010-1010-3030 Professional Services $ 2,237 $ 25,000 $ 5,000 Legal Services
Actuarial Consulting Services
7010-1050-3040 General Administration-Ins $ 3,332 $ 3,200 $ 3,500 CalPERS (Active Admin Fee)
7010-1050-3043 Health Insurance, Retirees $ 757,629 $ 700,000 $ 1,000,000 Retiree Medical Reimbursements
CalPERS (Retiree Medical)
CalPERS (Retiree Admin Fee)
7010-1050-3046 Unemployment Insurance $ 17,357 $ 25,000 $ 30,000 7010-1050-3047 Dental Insurance $ 139,107 $ 100,000 $ 160,000 7010-1050-3048 Vision Insurance $ 29,093 $ 30,000 $ 30,000 7010-1050-3049 Life Insurance $ 20,935 $ 25,000 $ 27,000 7010-1050-3050 Disability Insurance $ 58,076 $ 50,000 $ 60,000 7010-1050-9071 OPEB Expenses $ 50,000 $ 50,000 $ 100,000 Reserve for OPEB Obligations
7010-9095-9112 Transf To Pension Rate Stblztn $ 50,000 $ 50,000 $ 100,000 Total Expenditures $ 1,127,766 $ 1,058,200 $ 1,515,500

City of Atwater
Fiscal Year 2026-27 Budget
99 RISK MANAGEMENT FUND
Revenues and Expenses:

AccountNumber Description
FY 2024-25
Unaudited
FY 2025-26
Amended
Budget as of
1/26/26
FY 2026-27
BUDGET
FY 2026-27
Details
7020-0000-4083 Worker's Compensation Charges $ 665,352 $ 697,812 $ 731,202 7020-0000-4088 Risk Management Charges $ 1,851,602 $ 1,873,594 $ 1,735,712 7020-0000-6001 Interest Earned $ 24,896 $ 1,000 $ 3,000 7020-0000-6091 Other Revenue $ - $ - $ -
Total Revenues $ 2,541,850 $ 2,572,406 $ 2,469,914
7020-1050-1015 Worker's Compensation $ 665,352 697,812 731,202 7020-1050-2021 Special Departmental Expense $ 206 500 500 State and Federal Labor Law Posters
Employment Law Resources
Losses below Deductible
7020-1050-3030 Professional Services $ 123,714 150,000 150,000 Risk Assessments/Liability Assmts
Special Counsel (ERMA)
Special Counsel (Litigation)
Attorney Legal Services
7020-1050-3040 General Administration-Ins $ 7,656 9,703 7,442 7020-1050-3044 Liability & Property Ins $ 1,333,795 1,620,533 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
7020-1050-3051 Employee Assistance Program $ 2,503 2,477 2,503 7020-1050-3053 Claim Payments/Settlements $ - - -
7020-1050-3054 Employment Risk Management $ 73,038 90,381 63,318 7020-1050-3090 Depreciation Expense $ 3,142 - -
Total Expenditures $ 2,209,406 $ 2,571,406 $ 2,466,563

City of Atwater
Fiscal Year 2026-27 Budget
100

INFORMATION TECHNOLOGY FUND
Revenues and Expenses:

AccountNumber Description
FY 2024-25
Unaudited
FY 2025-26
Amended
Budget as of
1/26/26
FY 2026-27
BUDGET
FY 2026-27
Details
7030-0000-4087 Information Technology Charges $ 782,318 $ 878,975 $ 928,647 7030-0000-6001 Interest Earned $ 24,524 $ 2,000 $ 2,000 Total Revenues $ 806,842 $ 880,975 $ 930,647
7030-1010-1001 Salaries & Wages, Regular $ 55,015 $ 61,614 $ 65,989 IT Systems Technician $ 65,989
7030-1010-1003 Leave Accrual Buy-Out $ 3,532 $ - $ -
7030-1010-1004 Overtime $ 492 $ 5,000 $ 5,000
7030-1010-1008 In-Lieu Of Insurance Benefit $ - $ - $ - 7030-1010-1012 Fica/Medicare $ 4,133 $ 5,096 $ 5,431
7030-1010-1013 Retirement $ 18,720 $ 20,310 $ 22,296
7030-1010-1014 Health Insurance $ 9,510 $ 10,321 $ 11,483 7030-1010-1015 Worker's Compensation $ 5,023 $ 4,916 $ 5,435 7030-1050-2021 Special Departmental Expense $ 58,478 $ 140,800 $ 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 $ 210,486 $ 273,950 $ 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 $ 171,653 $ 166,900 $ 166,950 City Wide Phone System (NHC) $ 50,400
City-Wide Internet Service $ 115,500
Cell Phone $ 1,050
7030-1050-3036 Memberships & Subscriptions $ 148,330 $ 152,686 $ 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

City of Atwater
Fiscal Year 2026-27 Budget
101
INFORMATION TECHNOLOGY FUND (cont.)
Expenses:

AccountNumber Description
FY 2024-25
Unaudited
FY 2025-26
Amended
Budget as of
1/26/26
FY 2026-27
BUDGET
FY 2026-27
Details
7030-1050-3037 Travel/Conferences/Meetings $ - $ 500
7030-1050-3038 Training $ - $ 1,300 $ 2,000
Certification $ 1,000
PluralSight $ 1,000
7030-1050-3090 Depreciation Expense $ 8,964 $ - $ -
7030-1050-4045 Building Maint. Charges $ 1,473 $ 1,403 $ 1,430 7030-1050-4088 Risk Management Charges $ 12,318 $ 12,463 $ 12,248 7030-1050-4089 Employee Benefits Charges $ 1,737 $ 1,716 $ - 7030-1050-6021 Machinery & Equipment $ - $ 20,000 $ 50,000 Miscellaneous $ 20,000
Council Chambers AV Upgrades $ 30,000
Total Expenditures $ 709,864 $ 878,975 $ 928,647

City of Atwater
Fiscal Year 2026-27 Budget
102

SUCCESSOR AGENCY TO THE ATWATER REDEVELOPMENT
AGENCY
Overview
Pursuant to State Law the Atwater Redevelopment Agency was dissolved on February 1, 2012. The City of Atwater elected to be the Successor Agency. The City also elected to be the Housing Successor Agency. The purpose of the successor is to wind down the operations and to primarily complete legitimate projects and pay the outstanding debts and obligations of the former agency.

The primary expenses that are incurred are administrative, legal, and bond/debt expenses. The Successor regularly prepares a Recognized Obligation Payment Schedule (ROPS) to request sufficient funds to cover the expense of the former agency.

The ROPS are prepared and submitted to the County and State which review them and certify the request. Funds are then sent locally to cover the eligible expenses.

The Successor Agency also provides support to the Oversight Board. The Board was set up by law to ensure the Successor Agency is acting to dissolve the assets and pay the obligations for the former Agency.

Redevelopment Obligation Retirement Fund (RORF)
Revenues and Expenses:

AccountNumber Description
FY 2024-25
Unaudited
FY 2025-26
Amended
Budget as of
1/26/26
FY 2026-27
BUDGET
FY 2026-27
Details
3064-0000-1118 ROPS Payments $ 729,125 $ 1,070,793 $ -
3064-0000-6001 Interest Earned $ 31,340 $ 10,000 $ -
3064-0000-8052 Trnsf Fr CommRdvlpmtPropTrust $ 13,091 $ 13,091 Total Revenues $ 773,556 $ 1,093,884 $ -
3064-4016-3001 City Administration Fees $ 29,422 $ 29,422 $ - 3064-4016-3030 Professional Services $ 12,996 $ 45,000
3064-4016-3034 Rents & Leases $ - $ 2,000
3064-4016-3067 SERAF $ -
3064-9095-9106 Transf to S.A. Debt Service $ 1,030,187 $ 1,030,929 $ - 3064-9095-9110 Transf To CommRdvlpmtPropTrust $ -
Total Expenditures $ 1,072,605 $ 1,107,351 $ -

City of Atwater
Fiscal Year 2026-27 Budget
103
Low & Mod Income Housing Asset Fund
Revenues and Expenses:

Successor Agency Debt Service Fund
Revenues and Expenses:

Community Redevelopment Prop Trust
Revenues and Expenses:

AccountNumber Description
FY 2024-25
Unaudited
FY 2025-26
Amended
Budget as of
1/26/26
FY 2026-27
BUDGET
FY 2026-27
Details
3065-0000-6001 Interest Earned $ 42,457 $ 10,000
3065-0000-6022 Sale of Real Property $ - $ -
3065-0000-6091 Other Revenue $ - $ -
3065-0000-8053 Trnsf Fr RdvlpmtOblgRtrmntFund $ - $ -
Total Revenues $ 42,457 $ 10,000 $ -
3065-4017-3030 Professional Services $ 3,396 $ 20,000
3065-9095-9050 Trn To General Fund $ - $ -
Muni Code Update
Total Expenditures $ 3,396 $ 20,000 $ -
AccountNumber Description
FY 2024-25
Unaudited
FY 2025-26
Amended
Budget as of
1/26/26
FY 2026-27
BUDGET
FY 2026-27
Details
3066-0000-8053 Trnsf Fr RdvlpmtOblgRtrmntFund $ 1,030,187 $ 1,030,929 $ - Total Revenues $ 1,030,187 $ 1,030,929 $ -
3066-8020-5010 Principal-ARA Bond $ 979,000 $ 1,005,000 $ - 3066-8020-5020 Interest-ARA Bond $ 51,187 $ 25,929 $ -
Total Expenditures $ 1,030,187 $ 1,030,929 $ -
AccountNumber Description
FY 2024-25
Unaudited
FY 2025-26
Amended
Budget as of
1/26/26
FY 2026-27
BUDGET
FY 2026-27
Details
3067-0000-4072 Project Extension Fees $ 1,584 $ 1,584 $ 1,584 3067-0000-4074 Applegate Connection Fees $ - $ - $ -
3067-0000-6001 Interest Earned $ 9,868 $ 100 $ 100
3067-0000-6022 Sale of Real Property $ - $ - $ -
3067-0000-6023 Sw Quad Storm Drainage Fees $ - $ - $ -
3067-0000-8053 Trnsf Fr RdvlpmtOblgRtrmntFund $ - $ - $ - Total Revenues $ 11,452 $ 1,684 $ 1,684
3067-9095-9107 Transfer To RORF $ 13,091 $ 13,091
Total Expenditures $ 13,091 $ 13,091 $ -

104
Five Year
Capital Improvement
Program
Fiscal Years 2026-27 through 2030-31

105

106
Debt Service

City of Atwater
Fiscal Year 2026-27 Budget
107

Date Principal Interest Total
Wastewater Fund
2017AWastewater Bonds
11/1/2026 - 1,038,669 1,038,669
5/1/2027 1,230,000 1,038,669 2,268,669
Total 1,230,000 2,077,338 3,307,338
2018AWastewater Bonds
11/1/2026 184,084 184,084
5/1/2027 775,000 184,084 959,084
Total 775,000 368,168 1,143,168
Date Principal Interest Total
Successor Agency to
the Atwater RDA Bonds
2017ABonds
12/1/2026
Paid in Full
6/1/2026
6/1/2027 - - -
2017BBonds
12/1/2026 Paid in Full
6/1/2027 - - -
Total

DEBT SERVICE OBLIGATIONS
Debt Serivce - Fiscal Year 2026-27

City of Atwater
Fiscal Year 2026-27 Budget
108

INTERFUND TRANSFERS
Fund Name GL Account Description Fund Name GL Account Description Amount Purpose General Fund 0001-9095-9069
Transf. toMaint
District Funds
Maintenance
Districts 5000-0000-8001
Transf. from
General Fund $ 228,012
General Benefit
ContributiontoMaint
Districts/Shortfall*
General Benefit
ContributiontoMaint
Districts
MaintenanceDistricts
(Shortfall)
General Fund 0001-9095-9084
Transf. toEmp.

BenefitsFund
Emp.Benefits
Fund 7010-0000-8001
Transf. from
General Fund $ 100,000
ContribtoPARS- to
helpfundunfunded
OPEB/Retirement
Reservefor OPEB
Obligations
Reservefor Pension
Obligations
General Fund 0001-9095-9111
Transf. toISF
Equip/
BldgReplac
ISF
Equip/Bldg
Replac 7001-0000-8001
Transf. from
General Fund $ 100,000
ContribtoISF
Equipment/Building
Replacement Fund
General Fund 0001-9095-9057
Transf. toGas
Tax/Street
Improv GasTaxFund 1011-0000-8001
Transf. from
General Fund $ 416,978
ContribtoGasTaxFund
for RoadMaint.

General Fund 0001-9095-9113
Transf. toCFDPublic Safety CFD 5050-0000-8001Transf. from General Fund $ 102,314
General Fund
subsidy/Shortfall*
Water Fund 6000-9095-9050
Transf. to
General Fund General Fund 0001-0000-8005
Transf. from Water Enterprise $ 152,375 Hydrant Maintenance Employee
BenefitsFund 7010-9095-9112
Transf. to
PensionRate
Stblztn
PensionRate
StblztnFund 4080-0000-8060
Transf. from Emp.

BenefitsFund $ 100,000
ContribtoPARS- to
helpfundunfunded
OPEB/Retirement

RDVLPMNT
Obligation
Retirement 3064-9095-9106
Transf. toS.A.

Debt Service
SADebt
Service 3066-0000-8053
Transf. from
RdvlpmtOblgRtrm
ntFund PaidinFull Debt Service
Community

RDVLPMNT
PropTrust 3067-9095-9107 Transf. toRORF

RDVLPMNTO
blgRtrmnt 3064-0000-8052
Transf. from
CommRdvlpmtPro
pTrust $ -
From Community
Redevelopment Prop
Trust toRORF
Total Transfers: $ 1,199,679
*Denotesatransfer amount based
onestimate.Theactual transfer
amount may varybasedonactual
expenses throughout theyear.

City of Atwater
Interfund Transfers
Fiscal Year 2026-27
From (Expenditure) To (Revenue)
Successor Agency to the Atwater Redevelopment Agency

123
Supplemental

124

125

126

127

CITY COUNCIL
OF THE

CITY OF ATWATER
RESOLUTION NO. xxxx-26

RESOLUTION OF THE CITY COUNCIL OF THE

CITY OF ATWATER ESTABLISHING THE FISCAL
YEAR 2026-27 APPROPRIATIONS LIMITATION
WHEREAS, the people of California on November 6, 1979, added Article XIIIB to the State Constitution placing various limitations on the appropriations of state and local governments; and
WHEREAS, the State Legislature adopted Chapters 1205 and 1342 of the 1980 Statutes which implemented Article XIIIB; and
WHEREAS, the people of California on June 5, 1990 amended Article XIIIB effective July 1, 1990; and
WHEREAS, the provisions of the amendments have been interpreted by a coalition of statewide organizations, and the organizations have issued through the League of California Cities revised guidelines to calculate the appropriations limitation (GANN Limit); and
WHEREAS, Section 7910 of the California Government Code requires cities to adopt a resolution setting the annual appropriations limitation (GANN Limit) at a regularly scheduled meeting or a noticed special meeting; and
WHEREAS, the City of Atwater has complied with the provisions of Article XIIIB in calculating the Appropriations Limitation (GANN Limit) for Fiscal Year 2026-27.

NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Atwater that pursuant to the appropriations limitation formula set forth in California Government Code Sections 7900-7913, the City Council hereby establishes the appropriations limitation (GANN Limit) for the 2026-27 fiscal year for the City of Atwater at $69,607,225 as documented in Exhibit A, attached hereto and incorporated here by reference.

BE IT FURTHER RESOLVED that any challenge to the appropriations limitation as per the above-mentioned codes must be brought to the City of Atwater’s attention within sixty (60) days of the effective date of this resolution.

The foregoing resolution is hereby adopted this 8th day of June 2026.

Resolution No. xxxx-26 Appropriations Limitation Page 2 AYES:

NOES:

ABSENT:

APPROVED:

________________________________
MICHAEL G. NELSON, MAYOR
ATTEST:
_________________________________
KORY J. BILLINGS, CITY CLERK

EXHIBIT “A”

APPROPRIATIONS LIMITATION
The appropriations limitation imposed by Proposition 4 and amended by Proposition 111 creates a restriction on the amount of revenue which can be appropriated in any fiscal year.

The revenues which are subject to the limitation are those considered “proceeds of taxes.” The basis for calculating the limit began in 1978-79 and is increased each year based on population growth and inflation.

FY 2025-26 Limitation: $66,711,927
Annual Adjustment for Fiscal Year 2026-27 Calculations:

Change in population = -0.58 percent
Change in per capita personal income = 4.95 percent
Population Factor Converted to a Ratio = .9942
Per Capita Factor Converted to a Ratio = 1.0495
Calculation of factor for FY 2026-27: .9942 x 1.0495 = 1.0434 Calculation of FY 2026-27 Appropriations Limitation:

$66,711,927 X 1.0434 = $69,607,225
******************************************************************** FY 2026-27 Appropriations = $ 76,624,297
Less: Funds Not Subject to Limit
Successor Agency to Atwater Redevelopment Agency ($ 0)
Water Enterprise Fund (Capital Outlay) ($2,175,000)
Wastewater Enterprise Fund ($ 300,000)
Sanitation Enterprise Fund ($ 5,092,746)
Capital Outlay (non-Enterprise Funds) ($ 9,724,832)

Less: Non-Tax Revenue ($6,760,652)
Appropriations Subject to Limitation $52,571,067

CITY COUNCIL
OF THE

CITY OF ATWATER

RESOLUTION NO. XXXX-26

A RESOLUTION OF THE CITY COUNCIL OF THE

CITY OF ATWATER ADOPTING CITY OF
ATWATER SALARY SCHEDULE A-27 EFFECTIVE
JUNE 18, 2026
WHEREAS, the City Council approves and adopts the salary schedule and/or directs the City Manager to prepare and/or update said schedule to reflect City Council direction; and NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Atwater does hereby adopt City of Atwater Salary Schedule A-27, effective June 18, 2026, “Exhibit A” attached hereto and made a part herein and directs the City Manager to update the salaries accordingly.

BE IT FURTHER RESOLVED that the City Manager is hereby authorized to make any revisions, corrections, or alterations to the text of the job classifications described in “Exhibit A” to correct language changes, or to comply with the requirements of the law.

The foregoing resolution is hereby adopted this 8th day of June 2026.

AYES:

NOES:

ABSENT:

APPROVED:

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

Class Grade Step 1 Step 2 Step 3 Step 4 Step 5 Step 6
Account Clerk I MU 115 3112.03 3267.63 3431.01 3602.56 3782.69 3971.83 1436.32 1508.14 1583.54 1662.72 1745.86 1833.15
37344.36 39211.58 41172.16 43230.77 45392.31 47661.92

17.9540 18.8517 19.7943 20.7840 21.8232 22.9144
Account Clerk II MU 135 3486.26 3660.57 3843.60 4035.78 4237.57 4449.45 1609.04 1689.49 1773.97 1862.67 1955.80 2053.59
41835.10 43926.85 46123.19 48429.35 50850.82 53393.36

20.1130 21.1187 22.1746 23.2833 24.4475 25.6699
Accountant I MU 255 4571.14 4799.70 5039.68 5291.67 5556.25 5834.06 2109.76 2215.24 2326.01 2442.31 2564.42 2692.64
54853.68 57596.37 60476.18 63499.99 66674.99 70008.74

26.3720 27.6906 29.0751 30.5288 32.0553 33.6580
Accountant II MU 270 5101.62 5356.70 5624.54 5905.76 6201.05 6511.11 2354.59 2472.32 2595.94 2725.74 2862.02 3005.13
61219.46 64280.43 67494.46 70869.18 74412.64 78133.27

29.4324 30.9041 32.4493 34.0717 35.7753 37.5641
Accounting Technician MU 235 4057.15 4260.01 4473.01 4696.66 4931.49 5178.07 1872.53 1966.16 2064.47 2167.69 2276.07 2389.88
48685.82 51120.12 53676.12 56359.93 59177.92 62136.82

23.4066 24.5770 25.8058 27.0961 28.4509 29.8735
Accounting Technician II MU 238 4471.98 4695.57 4930.35 5176.87 5435.71 5707.50 2063.99 2167.19 2275.55 2389.33 2508.79 2634.23
53663.71 56346.90 59164.24 62122.45 65228.57 68490.00

25.7999 27.0899 28.4443 29.8666 31.3599 32.9279
Administrative Assistant I MU 140a 3089.03 3243.48 3405.65 3575.94 3754.73 3942.47 1425.71 1496.99 1571.84 1650.43 1732.95 1819.60
37068.35 38921.77 40867.86 42911.25 45056.81 47309.65

17.8213 18.7124 19.6480 20.6304 21.6619 22.7450
Administrative Assistant II MU 155a 3529.36 3705.83 3891.12 4085.68 4289.96 4504.46 1628.94 1710.38 1795.90 1885.70 1979.98 2078.98
42352.36 44469.98 46693.48 49028.15 51479.56 54053.53

20.3617 21.3798 22.4488 23.5712 24.7498 25.9873
Assistant City Clerk/Records Coordinator MM 101 5047.35 5299.71 5564.70 5842.94 6135.08 6441.84 2329.55 2446.02 2568.32 2696.74 2831.58 2973.16
60568.17 63596.58 66776.41 70115.23 73620.99 77302.04

29.1193 30.5753 32.1040 33.7092 35.3947 37.16444
Assistant Planner MU 257 4670.24 4903.76 5148.94 5406.39 5676.71 5960.55 2155.50 2263.27 2376.44 2495.26 2620.02 2751.02
56042.92 58845.07 61787.32 64876.69 68120.52 71526.55

26.9437 28.2909 29.7054 31.1907 32.7503 34.3878
Associate Planner MU 275 5032.24 5283.85 5548.05 5825.45 6116.72 6422.56 2322.57 2438.70 2560.64 2688.67 2823.10 2964.26
60386.90 63406.24 66576.55 69905.38 73400.65 77070.68

29.0322 30.4838 32.0080 33.6084 35.2888 37.0532
Building Maintenance Worker I MU 130 3055.20 3207.96 3368.35 3536.77 3713.61 3899.29 1410.09 1480.59 1554.62 1632.36 1713.97 1799.67
36662.35 38495.47 40420.24 42441.25 44563.32 46791.48

17.6261 18.5074 19.4328 20.4044 21.4247 22.4959
Building Maintenance Worker II MU 150a 3263.53 3426.71 3598.04 3777.94 3966.84 4165.18 1506.24 1581.56 1660.64 1743.67 1830.85 1922.39
39162.37 41120.49 43176.51 45335.34 47602.11 49982.21

18.8281 19.7695 20.7579 21.7958 22.8856 24.0299
Building Permit Technician I MU 185 3669.57 3853.05 4045.70 4247.99 4460.39 4683.41 1693.65 1778.33 1867.25 1960.61 2058.64 2161.57
44034.87 46236.61 48548.44 50975.86 53524.66 56200.89

21.1706 22.2291 23.3406 24.5076 25.7330 27.0197
Building Permit Technician II MU 187 4045.71 4247.99 4460.39 4683.41 4917.58 5163.46 1867.25 1960.61 2058.64 2161.57 2269.65 2383.14
48548.49 50975.92 53524.71 56200.95 59010.99 61961.54

23.3406 24.5077 25.7330 27.0197 28.3707 29.7892
Chief Building Official/Fire Code Official MM 308a 8404.14 8824.34 9265.56 9728.84 10215.28 10726.05 3878.83 4072.77 4276.41 4490.23 4714.75 4950.48
100849.64 105892.13 111186.73 116746.07 122583.37 128712.54

48.4854 50.9097 53.4552 56.1279 58.9343 61.8810

SALARY SCHEDULE BY MONTHLY/BI-WEEKLY/ANNUAL/HOURLY RATES PER STEP SCHEDULE A-27 EFFECTIVE JUNE 18, 2026
1

Class Grade Step 1 Step 2 Step 3 Step 4 Step 5 Step 6

SALARY SCHEDULE BY MONTHLY/BI-WEEKLY/ANNUAL/HOURLY RATES PER STEP SCHEDULE A-27 EFFECTIVE JUNE 18, 2026
City Manager EM 340 13947.18 14644.54 15376.77 16145.61 16952.89 17800.53 6437.16 6759.02 7096.97 7451.82 7824.41 8215.63
167366.21 175734.52 184521.25 193747.31 203434.67 213606.41

80.4645 84.4878 88.7121 93.1477 97.8051 102.6954
Civil Engineering Assistant MU 277 5135.46 5392.23 5661.84 5944.93 6242.18 6554.29 2370.21 2488.72 2613.16 2743.81 2881.01 3025.06
61625.46 64706.74 67942.07 71339.18 74906.13 78651.44

29.6276 31.1090 32.6645 34.2977 36.0126 37.8132
Civil Engineering Associate MU 292 5647.50 5929.87 6226.36 6537.68 6864.57 7207.79 2606.54 2736.86 2873.71 3017.39 3168.26 3326.67
67769.94 71158.44 74716.36 78452.18 82374.79 86493.53

32.5817 34.2108 35.9213 37.7174 39.6033 41.5834
Code Enforcement Manager MM 299 6118.62 6424.55 6745.78 7083.07 7437.22 7809.09 2823.98 2965.18 3113.44 3269.11 3432.57 3604.19
73423.48 77094.65 80949.38 84996.85 89246.69 93709.03

35.2997 37.0647 38.9180 40.8639 42.9071 45.0524
Code Enforcement Officer MU 175 3930.70 4127.24 4333.60 4550.28 4777.79 5016.68 1814.17 1904.88 2000.12 2100.13 2205.14 2315.39
47168.43 49526.85 52003.20 54603.36 57333.52 60200.20

22.6771 23.8110 25.0015 26.2516 27.5642 28.9424
Community Development Director DD 337 10981.84 11530.93 12107.48 12712.85 13348.50 14015.92 5068.54 5321.97 5588.07 5867.47 6160.84 6468.89
131782.08 138371.19 145289.75 152554.23 160181.94 168191.04

63.3568 66.5246 69.8508 73.3434 77.0106 80.8611
Community Services Officer PU 160 3843.59 4035.77 4237.56 4449.44 4671.91 4905.51 1773.97 1862.67 1955.80 2053.59 2156.27 2264.08
46123.14 48429.29 50850.76 53393.29 56062.96 58866.11

22.1746 23.2833 24.4475 25.6699 26.9533 28.3010
Executive Assistant MU 183 4032.25 4233.87 4445.56 4667.84 4901.23 5146.29 1861.04 1954.09 2051.80 2154.39 2262.11 2375.21
48387.05 50806.40 53346.72 56014.05 58814.76 61755.49

23.2630 24.4262 25.6475 26.9298 28.2763 29.6901
Finance Director DD 335 9987.13 10486.48 11010.81 11561.35 12139.41 12746.38 4609.44 4839.91 5081.91 5336.01 5602.81 5882.95
119845.51 125837.79 132129.68 138736.16 145672.97 152956.62

57.6180 60.4989 63.5239 66.7001 70.0351 73.5368
Finance Operations Manager MM 307 6411.55 6732.12 7068.73 7422.17 7793.27 8182.94 2959.18 3107.13 3262.49 3425.62 3596.90 3776.74
76938.56 80785.49 84824.76 89066.00 93519.30 98195.26

36.9897 38.8392 40.7811 42.8202 44.9612 47.20926
Human Resources Analyst CL 286 5399.00 5668.95 5952.40 6250.02 6562.52 6890.65 2491.85 2616.44 2747.26 2884.62 3028.86 3180.30
64788.03 68027.44 71428.81 75000.25 78750.26 82687.77

31.1481 32.7055 34.3408 36.0578 37.8607 39.7537
Human Resources Director DD 335b 9470.55 9944.07 10441.28 10963.34 11511.51 12087.08 4371.02 4589.57 4819.05 5060.00 5313.00 5578.65
113646.56 119328.89 125295.34 131560.10 138138.11 145045.01

54.6378 57.3697 60.2381 63.2500 66.4126 69.7332
Human Resources Technician I CL 236 4304.25 4519.46 4745.43 4982.70 5231.84 5493.43 1986.58 2085.90 2190.20 2299.71 2414.69 2535.43
51650.96 54233.51 56945.19 59792.45 62782.07 65921.17

24.8322 26.0738 27.3775 28.7464 30.1837 31.6929
Human Resources Technician II CL 237 4569.28 4797.75 5037.64 5289.52 5553.99 5831.69 2108.90 2214.35 2325.06 2441.32 2563.38 2691.55
54831.41 57572.98 60451.62 63474.21 66647.92 69980.31

26.3613 27.6793 29.0633 30.5164 32.0423 33.6444
Mechanic I MU 180a 3589.73 3769.21 3957.67 4155.56 4363.34 4581.50 1656.80 1739.64 1826.62 1917.95 2013.85 2114.54
43076.72 45230.56 47492.09 49866.69 52360.02 54978.03

20.7100 21.7455 22.8327 23.9744 25.1731 26.4317
Mechanic II MU 205a 4029.37 4230.84 4442.38 4664.50 4897.72 5142.61 1859.71 1952.69 2050.33 2152.84 2260.49 2373.51
48352.41 50770.03 53308.53 55973.95 58772.65 61711.28

23.2463 24.4087 25.6291 26.9106 28.2561 29.6689
2

Class Grade Step 1 Step 2 Step 3 Step 4 Step 5 Step 6

SALARY SCHEDULE BY MONTHLY/BI-WEEKLY/ANNUAL/HOURLY RATES PER STEP SCHEDULE A-27 EFFECTIVE JUNE 18, 2026
Parks Maintenance Worker I MU 165b 3429.67 3601.15 3781.21 3970.27 4168.78 4377.22 1582.92 1662.07 1745.17 1832.43 1924.05 2020.26
41156.02 43213.82 45374.51 47643.24 50025.40 52526.67

19.7865 20.7759 21.8147 22.9054 24.0507 25.2532
Parks Maintenance Worker II MU 190 3760.41 3948.43 4145.86 4353.15 4570.81 4799.35 1735.58 1822.35 1913.47 2009.15 2109.60 2215.08
45124.96 47381.21 49750.27 52237.79 54849.67 57592.16

21.6947 22.7794 23.9184 25.1143 26.3700 27.6885
Planning Technician MU 225c 3838.85 4030.79 4232.33 4443.95 4666.15 4899.46 1771.78 1860.37 1953.38 2051.05 2153.61 2261.29
46066.22 48369.53 50788.01 53327.41 55993.78 58793.47

22.1472 23.2546 24.4173 25.6382 26.9201 28.2661
Police Chief DD 338 12813.78 13454.47 14127.19 14833.55 15575.23 16353.99 5914.05 6209.76 6520.24 6846.26 7188.57 7548.00
153765.37 161453.64 169526.32 178002.63 186902.76 196247.90

73.9257 77.6219 81.5030 85.5782 89.8571 94.3500
Police Clerk I PU 140b 3150.49 3308.02 3473.42 3647.09 3829.45 4020.92 1454.07 1526.78 1603.12 1683.27 1767.44 1855.81
37805.93 39696.23 41681.04 43765.09 45953.35 48251.01

18.1759 19.0847 20.0390 21.0409 22.0930 23.1976
Police Clerk II PU 155b 3464.09 3637.30 3819.16 4010.12 4210.63 4421.16 1598.81 1678.75 1762.69 1850.83 1943.37 2040.53
41569.12 43647.58 45829.96 48121.45 50527.53 53053.90

19.9852 20.9844 22.0336 23.1353 24.2921 25.5067
Police Corporal PU 244 6832.91 7174.55 7533.28 7909.95 8305.44 8720.72 3153.65 3311.33 3476.90 3650.74 3833.28 4024.95
81994.90 86094.65 90399.38 94919.35 99665.32 104648.58

39.4206 41.3917 43.4612 45.6343 47.9160 50.3118
Police Officer PU 230 6026.06 6327.36 6643.73 6975.92 7324.71 7690.95 2781.26 2920.32 3066.34 3219.65 3380.64 3549.67
72312.70 75928.33 79724.75 83710.98 87896.53 92291.36

34.7657 36.5040 38.3292 40.2457 42.2579 44.3708
Police Officer Recruit PU 116 4363.88 4582.07 4811.17 5051.73 5304.32 5569.53 2014.10 2114.80 2220.54 2331.57 2448.15 2570.55
52366.51 54984.84 57734.08 60620.79 63651.83 66834.42

25.1762 26.4350 27.7568 29.1446 30.6018 32.1319
Police Lieutenant MM 315 9481.20 9955.26 10453.02 10975.67 11524.45 12100.68 4375.94 4594.73 4824.47 5065.69 5318.98 5584.93
113774.35 119463.07 125436.22 131708.03 138293.43 145208.10

54.6992 57.4342 60.3059 63.3212 66.4872 69.8116
Police Sergeant PU 295 7927.30 8323.66 8739.85 9176.84 9635.68 10117.46 3658.75 3841.69 4033.77 4235.46 4447.24 4669.60
95127.57 99883.94 104878.14 110122.05 115628.15 121409.56

45.7344 48.0211 50.4222 52.9433 55.5905 58.3700
Project Accountant/Successor Agency Assistant MU 240b 4458.26 4681.17 4915.23 5160.99 5419.04 5689.99 2057.66 2160.54 2268.57 2382.00 2501.09 2626.15
53499.08 56174.04 58982.74 61931.87 65028.47 68279.89

25.7207 27.0067 28.3571 29.7749 31.2637 32.8269
Public Safety Communications Supervisor PU 228 5179.26 5438.23 5710.14 5995.65 6295.43 6610.20 2390.43 2509.95 2635.45 2767.22 2905.58 3050.86
62151.17 65258.73 68521.67 71947.75 75545.14 79322.39

29.8804 31.3744 32.9431 34.5903 36.3198 38.1358
Public Safety Dispatcher PU 170 4215.56 4426.34 4647.65 4880.04 5124.04 5380.24 1945.64 2042.92 2145.07 2252.32 2364.94 2483.19
50586.70 53116.03 55771.83 58560.42 61488.45 64562.87

24.3205 25.5366 26.8134 28.1540 29.5618 31.0398
Public Safety Records Supervisor PU 227 5179.26 5438.23 5710.14 5995.65 6295.43 6610.20 2390.43 2509.95 2635.45 2767.22 2905.58 3050.86
62151.17 65258.73 68521.67 71947.75 75545.14 79322.39

29.8804 31.3744 32.9431 34.5903 36.3198 38.1358
Public Works Director DD 325 10970.97 11519.52 12095.49 12700.27 13335.28 14002.04 5063.52 5316.70 5582.53 5861.66 6154.74 6462.48
131651.60 138234.18 145145.89 152403.19 160023.35 168024.51

63.2940 66.4587 69.7817 73.2708 76.9343 80.7810
3

Class Grade Step 1 Step 2 Step 3 Step 4 Step 5 Step 6

SALARY SCHEDULE BY MONTHLY/BI-WEEKLY/ANNUAL/HOURLY RATES PER STEP SCHEDULE A-27 EFFECTIVE JUNE 18, 2026
Public Works Superintendent MM 308b 7437.28 7809.14 8199.60 8609.58 9040.06 9492.06 3432.59 3604.22 3784.43 3973.65 4172.33 4380.95
89247.35 93709.72 98395.20 103314.96 108480.71 113904.74

42.9074 45.0527 47.3054 49.6707 52.1542 54.7619
Recreation Coordinator MU 186 3940.99 4138.04 4344.95 4562.19 4790.30 5029.82 1818.92 1909.87 2005.36 2105.63 2210.91 2321.45
47291.93 49656.53 52139.36 54746.32 57483.64 60357.82

22.7365 23.8733 25.0670 26.3203 27.6364 29.0182
Recreation Leader MU 118 2987.92 3137.31 3294.18 3458.89 3631.83 3813.42 1379.04 1447.99 1520.39 1596.41 1676.23 1760.04
35855.00 37647.75 39530.14 41506.64 43581.98 45761.07

17.2380 18.0999 19.0049 19.9551 20.9529 22.0005
Recreation Supervisor MM 301a 5409.59 5680.07 5964.07 6262.28 6575.39 6904.16 2496.73 2621.57 2752.65 2890.28 3034.80 3186.54
64915.08 68160.84 71568.88 75147.33 78904.69 82849.93

31.2092 32.7696 34.4081 36.1285 37.9349 39.8317
Senior Planner MM 303 6258.64 6571.57 6900.15 7245.16 7607.41 7987.78 2888.60 3033.03 3184.68 3343.92 3511.11 3686.67
75103.66 78858.84 82801.79 86941.88 91288.97 95853.42

36.1075 37.9129 39.8086 41.7990 43.8889 46.0834
Sewer Division Supervisor MM 260c 5819.77 6110.76 6416.30 6737.11 7073.97 7427.67 2686.05 2820.35 2961.37 3109.44 3264.91 3428.16
69837.28 73329.14 76995.60 80845.38 84887.65 89132.03

33.5756 35.2544 37.0171 38.8680 40.8114 42.8519
Sewer Maintenance Worker I MU 180b 3589.73 3769.21 3957.67 4155.56 4363.34 4581.50 1656.80 1739.64 1826.62 1917.95 2013.85 2114.54
43076.72 45230.56 47492.09 49866.69 52360.02 54978.03

20.7100 21.7455 22.8327 23.9744 25.1731 26.4317
Sewer Maintenance Worker II MU 205b 3950.37 4147.89 4355.28 4573.04 4801.70 5041.78 1823.25 1914.41 2010.13 2110.64 2216.17 2326.98
47404.42 49774.64 52263.37 54876.54 57620.37 60501.39

22.7906 23.9301 25.1266 26.3830 27.7021 29.0872
Sewer Maintenance Worker III MU 220a 4187.10 4396.46 4616.28 4847.09 5089.45 5343.92 1932.51 2029.13 2130.59 2237.12 2348.98 2466.42
50245.20 52757.46 55395.33 58165.10 61073.35 64127.02

24.1563 25.3642 26.6324 27.9640 29.3622 30.8303
Streets and Parks Division Supervisor MM 260d 5819.77 6110.76 6416.30 6737.11 7073.97 7427.67 2686.05 2820.35 2961.37 3109.44 3264.91 3428.16
69837.28 73329.14 76995.60 80845.38 84887.65 89132.03

33.5756 35.2544 37.0171 38.8680 40.8114 42.8519
Streets Maintenance Worker I MU 165e 3429.67 3601.15 3781.21 3970.27 4168.78 4377.22 1582.92 1662.07 1745.17 1832.43 1924.05 2020.26
41156.02 43213.82 45374.51 47643.24 50025.40 52526.67

19.7865 20.7759 21.8147 22.9054 24.0507 25.2532
Streets Maintenance Worker II MU 190c 3760.41 3948.43 4145.86 4353.15 4570.81 4799.35 1735.58 1822.35 1913.47 2009.15 2109.60 2215.08
45124.96 47381.21 49750.27 52237.79 54849.67 57592.16

21.6947 22.7794 23.9184 25.1143 26.3700 27.6885
Systems Technician MU 232 4750.29 4987.81 5237.20 5499.06 5774.01 6062.71 2192.44 2302.07 2417.17 2538.03 2664.93 2798.17
57003.52 59853.69 62846.38 65988.70 69288.13 72752.54

27.4055 28.7758 30.2146 31.7253 33.3116 34.9772
Water Division Supervisor MM 260e 5819.77 6110.76 6416.30 6737.11 7073.97 7427.67 2686.05 2820.35 2961.37 3109.44 3264.91 3428.16
69837.28 73329.14 76995.60 80845.38 84887.65 89132.03

33.5756 35.2544 37.0171 38.8680 40.8114 42.8519
Water Systems Operator I MU 180c 3589.73 3769.21 3957.67 4155.56 4363.34 4581.50 1656.80 1739.64 1826.62 1917.95 2013.85 2114.54
43076.72 45230.56 47492.09 49866.69 52360.02 54978.03

20.7100 21.7455 22.8327 23.9744 25.1731 26.4317
Water Systems Operator II MU 205c 3950.37 4147.89 4355.28 4573.04 4801.70 5041.78 1823.25 1914.41 2010.13 2110.64 2216.17 2326.98
47404.42 49774.64 52263.37 54876.54 57620.37 60501.39

22.7906 23.9301 25.1266 26.3830 27.7021 29.0872
4

Class Grade Step 1 Step 2 Step 3 Step 4 Step 5 Step 6

SALARY SCHEDULE BY MONTHLY/BI-WEEKLY/ANNUAL/HOURLY RATES PER STEP SCHEDULE A-27 EFFECTIVE JUNE 18, 2026
Water Systems Pump Operator MU 229 4926.76 5173.10 5431.76 5703.34 5988.51 6287.94 2273.89 2387.59 2506.96 2632.31 2763.93 2902.12
59121.16 62077.22 65181.08 68440.13 71862.14 75455.24

28.42 29.84 31.34 32.90 34.55 36.28
Seasonal/Temporary Employees: HOURLY RATES
Finance Analyst - Special Projects TL 063 65.00
Reserve Police Officer TL 053 22.00
Reserve Firefighter TL 051 16.90
Reserve Firefighter (OES Specl Assig) TL 099
CLASS Key: Note: Any temporary or seasonal employee appointed to a classification on this EM - Executive Management schedule is not guaranteed the hourly rate listed. The City Manager, at his/her DD - Department Director sole discretion, may appoint at a lower hourly rate so long as the hour rate is MM - Mid Management equal to the mandatory minimum wage rate.

CL - Confidential/Unrepresented
PU - Police Unit Adopted by City Council Resolution No. XXXX-26 MU - Miscellaneous Unit Dated June 8, 2026
TL - Temporary/Limited Service
Minimum hourly rate as defined by CAL OES, at www.caloes.ca.gov. 5