243
1910 Contracts Specialist 1.00
- (1.00)
19101 Buyer 1.00 1.00 0.00
19101 Buyer 1.00 1.00 0.00
19101 Purchasing Manager 1.00 1.00 0.00 3 Purchasing 4.00 3.00 (1.00) 2060 Multimedia Specialist 1.00- (1.00)
0 TV Government 1.00- (1.00)
2200 Police Cadet 0.50- (0.50)
22001 Police Officer 1.00 1.00 0.00
22001 Police Officer 1.00 1.00 0.00
22001 Police Officer 1.00 1.00 0.00
22001 Police Officer 1.00 1.00 0.00
22001 Police Officer 1.00 1.00 0.00
22001 Police Officer 1.00 1.00 0.00
22001 Police Officer 1.00 1.00 0.00
22001 Police Officer 1.00 1.00 0.00
22001 Police Officer 1.00 1.00 0.00
22001 Police Officer 1.00 1.00 0.00
22001 Police Officer 1.00 1.00 0.00
22001 Police Officer 1.00 1.00 0.00
22001 Police Officer 1.00 1.00 0.00
22001 Police Officer 1.00 1.00 0.00
22001 Police Officer 1.00 1.00 0.00
22001 Police Officer 1.00 1.00 0.00
22001 Police Officer 1.00 1.00 0.00
22001 Police Officer 1.00 1.00 0.00
22001 Police Officer 1.00 1.00 0.00
22001 Police Officer 1.00 1.00 0.00
22001 Police Officer 1.00 1.00 0.00
2200 Police Officer 1.00- (1.00)
2200 Police Officer 1.00- (1.00)
2200 Police Officer 1.00- (1.00)
2200 Police Officer 1.00- (1.00)
22001 Police Corporal 1.00 1.00 0.00
22001 Police Corporal 1.00 1.00 0.00
22001 Police Corporal 1.00 1.00 0.00
2200 Police Corporal 1.00- (1.00)
22001 Police Sergeant 1.00 1.00 0.00
22001 Police Sergeant 1.00 1.00 0.00
22001 Police Sergeant 1.00 1.00 0.00
22001 Police Sergeant 1.00 1.00 0.00
22001 Police Sergeant 1.00 1.00 0.00
2200 Police Sergeant 1.00- (1.00)
22001 Police Lieutenant 1.00 1.00 0.00
2200 Police Lieutenant 1.00
- (1.00)
2200 Police Lieutenant 1.00- (1.00)
2200 Police Lieutenant 1.00- (1.00)
244
2200 Police Captain 1.00 - (1.00)
2200 1 Police Chief 1.00 1.00 0.00
2200 Records Technician 1.00 - (1.00)
2200 1 Records Technician 1.00 1.00 0.00
2200 1 Records Technician 1.00 1.00 0.00
2200 Records Technician II 1.00 - (1.00)
2200 1 Evidence Technician 1.00 1.00 0.00
2200 Community Services Officer 1.00 - (1.00)
2200 Supports Services Manager/Executive Assistant 1.00 - (1.00) 34 Police 48.50 34.00 (14.50)
2210 1 Dispatcher 1.00 1.00 0.00
2210 1 Dispatcher 1.00 1.00 0.00
2210 1 Dispatcher 1.00 1.00 0.00
2210 Dispatcher 1.00 - (1.00)
2210 Dispatcher 1.00 - (1.00)
2210 1 Dispatcher II 1.00 1.00 0.00
2210 1 Dispatcher II 1.00 1.00 0.00
2210 1 Dispatcher II 1.00 1.00 0.00
2210 Dispatcher Supervisor 1.00 - (1.00)
6 Dispatch 9.00 6.00 (3.00)
2300 Animal Control Officer 1.00 - (1.00)
2300 1 Animal Control Officer 1.00 1.00 0.00
1 Animal Control 2.00 1.00 (1.00)
2700 Office Specialist 1.00 - (1.00)
2700 1 Building Permit Specialist 1.00 1.00 0.00
2700 Building Permit Specialist 1.00 - (1.00)
2700 Building Inspector 1.00 - (1.00)
2700 Senior Building Inspector 1.00 - (1.00)
2700 1 Building Official 1.00 1.00 0.00
2 Building & Safety 6.00 2.00 (4.00)
2740 1 Lead Code Compliance Officer 1.00 1.00 0.00
2740 Code Compliance Officer 1.00 - (1.00)
1 Code Enforcement 2.00 1.00 (1.00)
2800 Assistant Planner 1.00 - (1.00)
2800 1 Senior Planner 1.00 1.00 0.00
2800 1 Planning Manager 1.00 1.00 0.00
2800 Community Development Director 1.00 - (1.00)
2 Planning 4.00 2.00 (2.00)
3000 1 Engineering Services Assistant 1.00 1.00 0.00
3000 1 Public Works Inspector 1.00 1.00 0.00
3000 Associate Engineer 0.75 - (0.75)
3000 1 Associate Civil Engineer 1.00 1.00 0.00
3000 Senior Civil Engineer 1.00 (1.00)
3000 Deputy Public Works Director/City Engineer 1.00 - (1.00)
245
3000 1 Development Services Director - 1.00 1.00
4 Engineering 5.75 4.00 (1.75)
3100 1 Customer Service Representative 1.00 1.00 0.00
3100 1 Customer Service Representative 1.00 1.00 0.00
3100 1 Customer Service Representative 1.00 1.00 0.00
3100 1 Customer Service Representative 1.00 1.00 0.00
3100 1 Customer Service Representative 1.00 1.00 0.00
3100 1 Senior Billing Representative 1.00 1.00 0.00
3100 1 Senior Billing Representative 1.00 1.00 0.00
3100 1 Senior Billing Representative 1.00 1.00 0.00
3100 1 Customer Service Supervisor 1.00 1.00 0.00
3100 Customer Service & Billing Manager 1.00 - (1.00)
9 Utility Billing & Account 10.00 9.00 (1.00)
3110 1 Field Service Representative 1.00 1.00 0.00
3110 1 Field Service Representative 1.00 1.00 0.00
3110 1 Field Service Representative 1.00 1.00 0.00
3110 1 Lead Field Service Representative 1.00 1.00 0.00 4 Meter Readers 4.00 4.00 0.00
3200 1 Building Maintenance Specialist 1.00 1.00 0.00
3200 1 Senior Building Maintenance Specialist 1.00 1.00 0.00 2 Building Maintenance 2.00 2.00 0.00
3700 1 IT Analyst I 1.00 1.00 0.00
3700 1 IT Analyst I 1.00 1.00 0.00
3700 1 IT Analyst II 1.00 1.00 0.00
3700 1 IT Manager 1.00 1.00 0.00
4 Computer Services 4.00 4.00 0.00
3800 1 Executive Secretary 1.00 1.00 0.00
3800 1 Fleet Mechanic II 1.00 1.00 0.00
3800 1 Fleet Mechanic II 1.00 1.00 0.00
3800 Fleet Mechanic II 1.00 - (1.00)
3800 Fleet Manager 1.00 - (1.00)
3 Fleet 5.00 3.00 (2.00)
3600 1 Maintenance Worker I 1.00 1.00 0.00
3600 1 Maintenance Worker I 1.00 1.00 0.00
3600 Senior Maintenance Worker 1.00 - (1.00)
3600 Parks Supervisor 1.00 - (1.00)
2 Parks 4.00 2.00 (2.00)
4000 Recreation Leader 0.50 - (0.50)
4000 Recreation Leader 0.50 - (0.50)
4000 Recreation Leader 0.50 - (0.50)
4000 Recreation Leader 0.50 - (0.50)
4000 Recreation Leader 0.50 - (0.50)
4000 Recreation Leader 0.50 - (0.50)
246
4000 Recreation Leader 0.50
- (0.50)
4000 Recreation Leader 0.50- (0.50)
4000 Recreation Leader 0.50- (0.50)
4000 Recreation Leader 0.50- (0.50)
4000 Recreation Leader 0.50- (0.50)
4000 Recreation Leader 0.50- (0.50)
4000 Recreation Leader 0.50- (0.50)
4000 Recreation Leader 0.50- (0.50)
4000 Recreation Leader 0.50- (0.50)
4000 Senior Recreation Leader 0.50- (0.50)
4000 Seasonal Recreation Leader 0.50- (0.50)
4000 Office Specialist 1.00- (1.00)
4000 Program Coordinator 1.00- (1.00)
4000 Program Coordinator 1.00- (1.00)
4000 Sports Coordinator 0.50- (0.50)
4000 Recreation Manager 1.00- (1.00)
4000 Maintenance Worker I 1.00- (1.00)
4000 Parks and Recreation Director 1.00- (1.00)
0 Recreation 15.00- (15.00)
4010 Lifeguard 0.50- (0.50)
4010 Lifeguard 0.50- (0.50)
4010 Lifeguard 0.50- (0.50)
4010 Lifeguard 0.50- (0.50)
4010 Lifeguard 0.50- (0.50)
4010 Lifeguard 0.50- (0.50)
4010 Lifeguard 0.50- (0.50)
4010 Lifeguard 0.50- (0.50)
4010 Lifeguard 0.50- (0.50)
4010 Lifeguard 0.50- (0.50)
4010 Lifeguard 0.50- (0.50)
4010 Lifeguard 0.50- (0.50)
4010 Lifeguard 0.50- (0.50)
4010 Lifeguard 0.50- (0.50)
4010 Lifeguard 0.50- (0.50)
4010 Lifeguard 0.50- (0.50)
4010 Lifeguard 0.50- (0.50)
4010 Lifeguard 0.50- (0.50)
4010 Pool Manager 0.50- (0.50)
4010 Pool Manager 0.50- (0.50)
4010 Pool Manager 0.50- (0.50)
4010 Assistant Pool Manager 0.50- (0.50)
4010 Cashier - Pool 0.50- (0.50)
4010 Cashier - Pool 0.50- (0.50)
4010 Cashier - Pool 0.50- (0.50)
4010 Cashier - Pool 0.50- (0.50)
0 Aquatics 13.00- (13.00)
49001 Maintenance Worker II 1.00 1.00 0.00
49001 Maintenance Worker III 1.00 1.00 0.00
247
4900 1 Senior Maintenance Worker 1.00 1.00 0.00
4900 Work Release Crew Leader 1.00 - (1.00)
4900 1 Public Works Supervisor 1.00 1.00 0.00
4900 1 Public Works Manager 1.00 1.00 0.00
5 Streets 6.00 5.00 (1.00)
5100 0.75 Airport Attendant 0.75 0.75 0.00
0.75 Airport Fund 0.75 0.75 0.00
5800 1 Bus Driver 1.00 1.00 0.00
5800 1 Bus Driver 1.00 1.00 0.00
5800 1 Bus Driver 1.00 1.00 0.00
5800 1 Bus Driver 1.00 1.00 0.00
5800 1 Bus Driver 1.00 1.00 0.00
5800 1 Bus Driver 1.00 1.00 0.00
5800 1 Bus Driver 1.00 1.00 0.00
5800 1 Bus Driver 1.00 1.00 0.00
5800 1 Bus Driver 1.00 1.00 0.00
5800 0.5 Bus Driver 0.50 0.50 0.00
5800 0.5 Bus Driver 0.50 0.50 0.00
5800 1 Field Supervisor 1.00 1.00 0.00
5800 1 Transit Analyst - 1.00 1.00
5800 1 Transit Manager 1.00 1.00 0.00
13 Transit Fund 12.00 13.00 1.00
6300 1 Water Service Worker I 1.00 1.00 0.00
6300 1 Water Service Worker I 1.00 1.00 0.00
6300 1 Water Service Worker I 1.00 1.00 0.00
6300 1 Water Service Worker I 1.00 1.00 0.00
6300 1 Water Service Worker III 1.00 1.00 0.00
6300 1 Water Service Worker III 1.00 1.00 0.00
6300 1 Water Service Worker III 1.00 1.00 0.00
6300 1 Backflow Locator Specialist 1.00 1.00 0.00
6300 1 Water Production Operator II 1.00 1.00 0.00
6300 1 Warehouse Services Specialist 1.00 1.00 0.00
6300 1 Valve Crew Leader 1.00 1.00 0.00
6300 1 Assistant Water Superintendent 1.00 1.00 0.00
6300 1 Water/Wastewater Superintendent 1.00 1.00 0.00
6300 1 Associate Civil Engineer 1.00 1.00 0.00
6300 1 Service Crew Leader 1.00 1.00 0.00
6300 1 Production Supervisor 1.00 1.00 0.00
6300 1 Construction Crew Leader 1.00 1.00 0.00
6300 1 Meter Crew Leader 1.00 1.00 0.00
6300 1 Office Specialist 1.00 1.00 0.00
6300 Management Analyst 1.00 - (1.00)
6300 1 Water CIP Manager 1.00 1.00 0.00
6300 1 Public Works Program Manager 1.00 1.00
6300 1 Deputy Water/Wastewater Director 1.00 1.00 0.00
6300 Public Works Director 1.00 - (1.00)
6300 1 Assistant City Manager 1.00 1.00
248
23 Water Fund 23.00 23.00 0.00
7000 Public Benefits Analyst 1.00 - (1.00)
7000 1 Utility Services Assistant 1.00 1.00 0.00
7000 1 Utility Services Assistant 1.00 1.00 0.00
7000 1 Meter Tech Apprentice 1.00 1.00 0.00
7000 1 Meter Tech Apprentice 1.00 1.00 0.00
7000 1 GIS Tech 1.00 1.00 0.00
7000 1 Warehouse 1.00 1.00 0.00
7000 1 Powerline Tech 1.00 1.00 0.00
7000 1 Powerline Tech 1.00 1.00 0.00
7000 1 Powerline Tech 1.00 1.00 0.00
7000 1 Powerline Tech 1.00 1.00 0.00
7000 1 Powerline Tech 1.00 1.00 0.00
7000 1 Assistant Planner 1.00 1.00 0.00
7000 1 Service Planner 1.00 1.00 0.00
7000 1 Service Planner 1.00 1.00 0.00
7000 1 Powerline Apprentice 1.00 1.00 0.00
7000 1 Powerline Apprentice 1.00 1.00 0.00
7000 1 Powerline Apprentice 1.00 1.00 0.00
7000 1 Powerline Apprentice 1.00 1.00 0.00
7000 1 Powerline Tech Supervisor 1.00 1.00 0.00
7000 1 Powerline Tech Supervisor 1.00 1.00 0.00
7000 1 Powerline Tech Supervisor 1.00 1.00 0.00
7000 1 Powerline Tech Supervisor 1.00 1.00 0.00
7000 1 Powerline Superintendent 1.00 1.00 0.00
7000 1 Service Planning Supervisor 1.00 1.00 0.00
7000 1 Electric Operations Manager 1.00 1.00 0.00
7000 1 CORE Manager 1.00 1.00 0.00
7000 1 Engineering Supervisor 1.00 1.00 0.00
7000 1 Business Support Manager 1.00 1.00 0.00
7000 1 Associate Engineer 1.00 1.00 0.00
7000 1 Deputy Utility Director 1.00 1.00 0.00
30 Electric Fund 31.00 30.00 (1.00)
7010 1 Power Resource and Revenue Manager 1.00 1.00 0.00 1 Generation & Transmission 1.00 1.00 0.00
8000 1 WW Collections Tech III 1.00 1.00 0.00
8000 1 WW Collections Tech III 1.00 1.00 0.00
8000 1 WW Collections Supervisor 1.00 1.00 0.00
3 Wastewater Fund 3.00 3.00 0.00
9600 Public Works Program Manager 1.00 - (1.00)
9600 1 Environmental Program Coordinator 1.00 1.00 0.00 1 Refuse 2.00 1.00 (1.00)
175.75 CITY WIDE TOTAL 253.00 175.75 (77.25)
249
CITY OF BANNING
SUMMARY OF REVENUES AND EXPENDITURES
FY 2026‐2027 PROPOSED OPERATING BUDGET
AUDITED
UNAUDITED
ACTUALS
AMENDED
BUDGET
UNAUDITED
ACTUALS PROPOSED
2023‐2024 2024‐2025 2025‐2026 2025‐2026 2026‐2027
BEGINNING FUND BALANCE (8,140,617) $ $ (12,034,633) $ (13,786,358) $ (13,786,358) $ (10,300,869) REVENUES:
INTERNAL SERVICE REVENUES / INTERNAL SERVICE REVENU - $ 10,140,928 $ - $ - $ $ 0% - INTERNAL SERVICE REVENUES / CENTRAL SVCS-OTHER FUND 379,829 - 928,605 642,900 61% 1,032,612 INTERNAL SERVICE REVENUES / CENTRAL SVCS-GENERAL FD 257,497 - 625,479 727,870 -32% 493,239 INTERNAL SERVICE REVENUES / BUILDING MAINT-OTHER FU 273,700 - 360,981 807,560 95% 1,572,473 INTERNAL SERVICE REVENUES / FLEET 2,449,455 - 2,353,332 1,583,550 4% 1,643,961 INTERNAL SERVICE REVENUES / IT 1,231,502 - 1,456,202 1,047,750 58% 1,651,431 INTERNAL SERVICE REVENUES / GENERAL FUND 378,157 - 512,501 - 0% - INTERNAL SERVICE REVENUES / LIAB/PROP INS-GENERAL F 16,480 - 358,381 2,093,696 -5% 1,987,157 INTERNAL SERVICE REVENUES / LIAB/PROP INS-OTHER FUN 2,059,105 - 1,546,661 967,838 113% 2,063,299 INTERNAL SERVICE REVENUES / UNEMPLOYMENT-GENERAL FU 54,711 58,787 49,846 20,140 49,221 -59% INTERNAL SERVICE REVENUES / UNEMPLOYMENT-OTHER FUND 61,884 64,129 56,758 26,180 55,318 -53% INTERNAL SERVICE REVENUES / WORKERS COMP-OTHER FUND 1,281,331 1,391,444 1,167,000 1,504,387 39% 2,092,870 OTHER INCOME / MICELLANEOUS INCOME 20,917 - - - 0% -
INTEREST / INVESTMENT INTEREST 164,307 143,720 - (1,319) -100% - INTERFUND TRANSFERS / TRNSFR-WATER FUND 2,793 - - - 0% - INTERNAL SERVICE REVENUES / BUS OFFICE SVC-ELECTRIC 943,784 - 943,784 943,784 -20% 756,323 INTERNAL SERVICE REVENUES / BUS OFFICE SVC-WASTEWAT 345,585 - 345,585 345,585 119% 756,323 INTERNAL SERVICE REVENUES / BUS OFFICE SVC-WATER 558,951 - 558,951 558,981 35% 756,323 INTERNAL SERVICE REVENUES / LEGAL SERVICES - GEN'L 733,414 610,899 122,515 1,082,943 -100% - INTERNAL SERVICE REVENUES / LEGAL SERVICES - OTHER 176,305 146,863 29,442 956,280 -100% - INTERNAL SERVICE REVENUES / METER/SVC COSTS-ELECTRI 352,148 - 352,148 352,148 17% 412,614 INTERNAL SERVICE REVENUES / METER/SVC COSTS-WATER 296,683 - 296,683 296,683 39% 412,614 REVENUE FROM STATE / ST REIMB-EMERGENCY SVCS - - 600,000 - 0% - SUNDRY CHARGES/SPC PRGRMS / MISC REIMBURSEMENTS 16,708 - - - 0% - SUNDRY CHARGES/SPC PRGRMS / RESTITUTION/SUBROGATION 23,084 - - - 0% - UTILITY FUNDS / DELINQUENT PROCESSING FEE 352,541 115,466 446,000 1,442 -100% - SUNDRY CHARGES/SPC PRGRMS / MISC. RECEIPTS/REVENUE - 741,616 741,480 747,116 -100% - OTHER TRANSFERS/NONOPERATING REVENUE 402,703 - - - 0% - INTERFUND TRANSFERS / (222) ARPA FUND 2,846 2,251 - - 0% - TOTAL REVENUES $ 13,416,103 12,836,421 $ 13,852,333 $ 14,763,733 $ 15,677,560 $ 6% TOTAL SOURCES 4,695,804 $ $ 1,381,470 $ 65,976 $ 977,375 $ 5,376,691 EXPENSES:
PERSONNEL SERVICES
PAYROLL-REGULAR $ 2,145,438 3,359,680 $ 2,649,497 $ 2,162,706 $ 3,812,168 $ 76% OVERTIME 102,115 77,922 52,829 105,063 - -100%
INCENTIVE PAY 39,308 20,981 18,078 40,230 - -100%
WORKING OUT OF CLASS 17,037 5,548 708 19,849 - -100%
EDUCATION INCENTIVE BONUS - 700 - 4,000 - -100%
COMP TIME PAYOFF 14,363 9,456 11,198 27,116 - -100%
VACATION PAYOFF 11,930 23,614 19,825 29,474 - -100%
SICK LEAVE PAYOFF 18,463 19,056 21,216 20,731 - -100%
HOLIDAY PAYOFF 19,130 25,366 18,792 26,046 - -100%
CAPITALIZED WAGES (6,454) (1,955) - - - 0%
FICA 194,497 157,713 187,034 181,714 - -100%
PERS 586,100 398,866 635,677 182,964 - -100%
WORKERS COMP 118,407 96,991 130,499 105,472 - -100%
UNEMPLOYMENT INSURANCE 13,139 10,507 14,264 12,066 - -100% LIFE INSURANCE 1,564 1,200 1,636 1,180 - -100%
UTILITY CREDIT 13,003 13,030 12,330 8,572 - -100%
BENEFIT ALLOWANCE 462,257 393,194 514,954 400,758 - -100% VEHICLE ALLOWANCE 18,297 12,382 17,351 12,522 - -100%
BOOT ALLOWANCE 2,525 2,795 2,575 2,450 - -100%
CAPTLZED FRINGE BENEFITS (2,004) (707) - - - 0%
FICA REIMB-BENEFIT ALLOW - (4,249) (1,511) - - 0%
STANDBY PAY 31,329 28,634 23,149 35,650 - -100%
WORKERS COMP-REIMBURSEMNT - - (2,851) - - 0%
PERSONNEL SUBTOTAL $ 3,812,131 4,639,040 $ 4,327,251 $ 3,378,564 $ 3,812,168 $ 13%
MAINTENANCE & OPERATIONS EXPENSES
CAPITAL EXPENDITURE $ 4,500 6,300 $ 22,800 $ - $ 63,522 $ Cannot calculate CONTRACT SERVICES 800,959 515,741 1,806,169 724,287 753,300 4% CONTRACTUAL SERVICES 4,568,674 4,391,658 5,170,744 5,132,286 5,279,876 3% DEBT SERVICE 4,201 2,302 - - - 0%
DEPARTMENT SUPPLIES - - - - - 0%
% CHANGE OVER
PRIOR YEAR
ALL INTERNAL SERVICE FUNDS
8/12/2026 250
AUDITED
UNAUDITED
ACTUALS
AMENDED
BUDGET
UNAUDITED
ACTUALS PROPOSED
2023‐2024 2024‐2025 2025‐2026 2025‐2026 2026‐2027
% CHANGE OVER
PRIOR YEAR
DEPARTMENTAL SUPPLIES 571,034 599,384 697,809 535,821 478,300 -11% EMPLOYEE EXPENSES 13,935 16,381 26,083 19,389 20,000 3% INTERFUND SERVICE PAYMENTS 21,220 990,744 957,570 - 1,346,770 Cannot calculate INTERFUND TRANSFERS 473,590 473,590 - - 473,590 Cannot calculate NONCAPITALIZED ASSETS 29,515 5,668 19,575 3,307 27,000 717% PROFESSIONAL SERVICES 2,329,389 2,376,852 1,551,982 1,035,579 659,240 -36% RENTAL/LEASE EXPENSE (110,631) (23,056) 29,729 18,647 6,600 -65% SPECIAL PROGRAM COSTS 2,486,736 2,230,901 728,812 227,717 2,297,420 909% SUPPLIES/TOOLS 162,574 31,343 192,500 202,649 225,500 11% OTHER TRANSFERS - 473,590 - - - Cannot calculate
MAINTENANCE & OPERATIONS EXPENSES TOTAL $ 11,355,697 12,091,397 $ 11,203,772 $ 7,899,681 $ 11,631,118 $ 47% TOTAL EXPENDITURES $ 15,167,828 16,730,437 $ 15,531,023 $ 11,278,245 $ 15,443,286 $ OPERATING YEAR OVERAGE/(SHORTAGE) (3,894,016) $ $ (1,751,725) $ (1,678,690) $ 3,485,488 $ 234,274 BUDGETARY FUND BALANCE (12,034,633) $ $ (13,786,358) $ (15,465,047) $ (10,300,869) $ (10,066,595) 8/12/2026 251
8/14/2026
CITY OF BANNING
SUMMARY OF REVENUES AND EXPENDITURES
FY 2026-2027 PROPOSED OPERATING BUDGET DEVELOPER DEPOSIT FUND (002)
AUDITED
ACTUALS
2023-2024
UNAUDITED
ACTUALS
2024-2025
AMENDED
BUDGET
2025-2026
UNAUDITED
ACTUALS
2025-2026
PROPOSED
2026-2027
% CHANGE OVER
PRIOR YEAR
BEGINNING FUND BALANCE $ (1,049,024) $ (1,083,282) $ (1,084,992) $ (1,084,992) $ (1,086,454) REVENUES:
INTEREST $ 245 - - - - 0%
CHARGES FOR CURRENT SVC 5,550 4,356 5,864 6,046 - -100% SUNDRY CHARGES 487,145 137,920 500,000 5,270 - -100%
INTERFUND TRANSFERS 310 - - - - 0%
FUND BALANCE SCHEDULE RECONCILIATION - - - - - -100%
TOTAL REVENUES $ 493,250 $ 142,276 $ 505,864 $ 11,316 - -100% TOTAL SOURCES $ (555,774) $ (941,006) $ (579,128) $ (1,073,676) $ (1,086,454) EXPENSES:
PERSONNEL SERVICES
PERSONNEL SUBTOTAL - - - - - 0%
MAINTENANCE & OPERATIONS EXPENSES
CONTRACT SVC-PROFESSIONAL $ 230,465 $ 143,986 $ 82,855 $ 12,779 - -100% SUNDRY CHARGES & SPECIAL PROGRAMS - - - - - 0%
BAD DEBT & DEPRECIATION 297,043 - - - - 0%
INTERFUND SERVICE PAYMENTS - - 12,617 - - 0%
FUND BALANCE SCHEDULE RECONCILIATION - - - - - -100%
MAINTENANCE & OPERATIONS EXPENSES TOTAL $ 527,508 $ 143,986 $ 95,472 $ 12,779 - -100% TOTAL EXPENDITURES $ 527,508 $ 143,986 $ 95,472 $ 12,779 - OPERATING YEAR OVERAGE/(SHORTAGE) $ (34,258) $ (1,710) $ 410,392 $ (1,463) - BUDGETARY FUND BALANCE $ (1,083,282) $ (1,084,992) $ (674,600) $ (1,086,454) $ (1,086,454) 252
8/14/2026
CITY OF BANNING
SUMMARY OF REVENUES AND EXPENDITURES
FY 2026-2027 PROPOSED OPERATING BUDGET SA ADMINISTRATION FUND (005)
AUDITED
ACTUALS
2023-2024
UNAUDITED
ACTUALS
2024-2025
AMENDED
BUDGET
2025-2026
UNAUDITED
ACTUALS
2025-2026
PROPOSED
2026-2027
% CHANGE OVER
PRIOR YEAR
BEGINNING FUND BALANCE $ 1,764,037 $ 2,011,582 - - $ (1,170) REVENUES:
INTERFUND TRANSFERS $ 250,000 $ 250,000 $ 250,000 - - 0% TOTAL REVENUES $ 250,000 $ 250,000 $ 250,000 - - 0%
TOTAL SOURCES $ 2,014,037 $ 2,261,582 $ 250,000 - $ (1,170) EXPENSES:
PERSONNEL SERVICES
PERSONNEL SUBTOTAL - - - - - 0%
MAINTENANCE & OPERATIONS EXPENSES
INTERFUND SERVICE PYMTS - - - $ 1,170 - -100%
CONTRACT SVC-PROFESSIONAL 1,750 - 8,935 - - 0%
INTERFUND SERVICE PAYMENTS 705 2,261,582 762 - - 0%
FUND BALANCE SCHEDULE RECONCILIATION - - - - - 0%
MAINTENANCE & OPERATIONS EXPENSES TOTAL $ 2,455 $ 2,261,582 $ 9,697 $ 1,170 - -100% TOTAL EXPENDITURES $ 2,455 $ 2,261,582 $ 9,697 $ 1,170 - OPERATING YEAR OVERAGE/(SHORTAGE) $ 247,545 $ (2,011,582) $ 240,303 $ (1,170) - BUDGETARY FUND BALANCE $ 2,011,582 - $ 240,303 $ (1,170) $ (1,170) 253
8/14/2026
CITY OF BANNING
SUMMARY OF REVENUES AND EXPENDITURES
FY 2026-2027 PROPOSED OPERATING BUDGET GAS TAX STREET FUND (100)
AUDITED
ACTUALS
2023-2024
UNAUDITED
ACTUALS
2024-2025
AMENDED
BUDGET
2025-2026
UNAUDITED
ACTUALS
2025-2026
PROPOSED
2026-2027
% CHANGE OVER
PRIOR YEAR
BEGINNING FUND BALANCE $ (132,150) $ (845,660) $ (1,880,505) $ (1,880,505) $ (3,615,275) REVENUES:
REVENUE FROM STATE $ 927,083 $ 920,496 $ 1,811,692 $ 881,294 $ 939,644 7% REVENUE FROM COUNTY - - 8,500,000 - - 0%
REVENUE FROM FEDERAL 666 1,400,000 108,324 - - 0%
SUNDRY CHARGES 51,867 32,109 7,463 4,778 - -100%
OTHER REVENUE - (37,012) 8,000,000 (295) - -100%
INTERFUND TRANSFERS 735,126 768,000 946,000 372,760 1,035,000 178% FUND BALANCE SCHEDULE RECONCILIATION - (1,405,281) - (264,436) 372,760 -241% TOTAL REVENUES $ 1,714,741 $ 1,678,313 $ 19,373,479 $ 994,102 $ 2,347,404 136% TOTAL SOURCES $ 1,582,591 $ 832,653 $ 17,492,974 $ (886,403) $ (1,267,871) EXPENSES:
PERSONNEL SERVICES
SALARY & WAGES $ 470,003 $ 512,824 $ 470,634 $ 423,660 $ 588,780 39% FRINGE BENEFITS 265,729 348,117 292,011 193,282 - -100% PERSONNEL SUBTOTAL $ 735,732 $ 860,941 $ 762,645 $ 616,941 $ 588,780 -5%
MAINTENANCE & OPERATIONS EXPENSES
DEBT SERVICE-PRINCIPAL $ 47,109 - - - - 0%
CONTRACTUAL SERVICES 91,152 66,882 78,838 107,722 62,400 -42% CONTRACT SVC-EMPLOYEE SPECIAL 9,032 5,157 7,720 4,801 5,650 18% CONTRACTUAL SERVICES-UTILITIES 36,935 509,031 32,400 50,294 50,000 -1% CONTRACT SVC REPAIR & MAINTENANCE 31,697 32,785 53,369 28,156 35,900 28% CONTRACT SVC-RENTAL & LEASE 19,456 51,319 70,000 53,405 55,000 3% CONTRACT SVC-PROFESSIONAL 140,308 138,300 10,375 136,880 - -100% DEPARTMENTAL SUPPLIES 9,217 11,887 12,450 12,860 12,500 -3% SUPPLIES-TECHNICAL 4,045 7,488 8,200 5,331 7,000 31%
SUNDRY CHARGES 1,250 - - - - 0%
INTERFUND SERVICE PAYMENTS 721,936 494,296 770,045 286,900 390,619 36% INTERFUND TRANSFERS 338,270 374,165 350,000 - 425,000 Cannot calculate DEBT SERVICE PROCEEDS (8,971) (115,109) - - - 0%
NONCAPITALIZED ASSETS 17,516 25,679 34,390 25,993 30,000 15% CAPITAL EXPENDITURES 223,567 794,848 10,504,972 944,856 - -100% CAPITAL INFRASTRUCTURE 10,000 18,177,403 447,319 - - 0% INTERFUND SERVICE PYMTS - - - 11,550 - -100%
FUND BALANCE SCHEDULE RECONCILIATION - (18,721,913) - 443,183 11,100 -97% MAINTENANCE & OPERATIONS EXPENSES TOTAL $ 1,692,519 $ 1,852,218 $ 12,380,078 $ 2,111,930 $ 1,085,169 -49% TOTAL EXPENDITURES $ 2,428,251 $ 2,713,159 $ 13,142,723 $ 2,728,871 $ 1,673,949 OPERATING YEAR OVERAGE/(SHORTAGE) $ (713,510) $ (1,034,846) $ 6,230,756 $ (1,734,769) $ 673,455 BUDGETARY FUND BALANCE $ (845,660) $ (1,880,505) $ 4,350,251 $ (3,615,275) $ (2,941,819) 254
8/14/2026
CITY OF BANNING
SUMMARY OF REVENUES AND EXPENDITURES
FY 2026-2027 PROPOSED OPERATING BUDGET MEASURE A STREET FUND (101)
AUDITED
ACTUALS
2023-2024
UNAUDITED
ACTUALS
2024-2025
AMENDED
BUDGET
2025-2026
UNAUDITED
ACTUALS
2025-2026
PROPOSED
2026-2027
% CHANGE OVER
PRIOR YEAR
BEGINNING FUND BALANCE $ 1,332,739 $ 963,390 $ 1,292,874 $ 1,292,874 $ (3,269,037) REVENUES:
SALES & USE TAXES $ 892,410 $ 897,217 $ 993,480 $ 834,425 - -100% INTEREST 25,647 23,683 22,000 (1,255) - -100%
REVENUE FROM STATE 6,981 77,673 - 485,730 - -100%
SUNDRY CHARGES 3,034 - - - - 0%
OTHER REVENUE 117,559 381,365 339,600 313,055 - -100%
FUND BALANCE SCHEDULE RECONCILIATION - - - - - -100%
TOTAL REVENUES $ 1,045,631 $ 1,379,938 $ 1,355,080 $ 1,631,954 - -100% TOTAL SOURCES $ 2,378,370 $ 2,343,328 $ 2,647,954 $ 2,924,828 $ (3,269,037) EXPENSES:
PERSONNEL SERVICES
PERSONNEL SUBTOTAL - - - - - 0%
MAINTENANCE & OPERATIONS EXPENSES
INTERFUND SERVICE PAYMENTS $ 17,487 $ 83,844 $ 16,912 - - 0% CAPITAL INFRASTRUCTURE 1,397,493 966,610 1,166,813 6,193,866 - -100% FUND BALANCE SCHEDULE RECONCILIATION - - - - - -100%
MAINTENANCE & OPERATIONS EXPENSES TOTAL $ 1,414,980 $ 1,050,454 $ 1,183,725 $ 6,193,866 - -100% TOTAL EXPENDITURES $ 1,414,980 $ 1,050,454 $ 1,183,725 $ 6,193,866 - OPERATING YEAR OVERAGE/(SHORTAGE) $ (369,349) $ 329,484 $ 171,355 $ (4,561,912) - BUDGETARY FUND BALANCE $ 963,390 $ 1,292,874 $ 1,464,229 $ (3,269,037) $ (3,269,037) 255
8/14/2026
CITY OF BANNING
SUMMARY OF REVENUES AND EXPENDITURES
FY 2026-2027 PROPOSED OPERATING BUDGET RMRA (SB1) GAS TAX FUND (102)
AUDITED
ACTUALS
2023-2024
UNAUDITED
ACTUALS
2024-2025
AMENDED
BUDGET
2025-2026
UNAUDITED
ACTUALS
2025-2026
PROPOSED
2026-2027
% CHANGE OVER
PRIOR YEAR
BEGINNING FUND BALANCE $ 523,604 $ 864,713 $ 969,058 $ 969,058 $ 1,434,706 REVENUES:
INTEREST - $ 340 - $ (340) - -100%
REVENUE FROM STATE 1,103,900 851,775 840,000 808,087 - -100% FUND BALANCE SCHEDULE RECONCILIATION - (1) - - - -100%
TOTAL REVENUES $ 1,103,900 $ 852,114 $ 840,000 $ 807,747 - -100% TOTAL SOURCES $ 1,627,503 $ 1,716,827 $ 1,809,058 $ 1,776,805 $ 1,434,706 EXPENSES:
PERSONNEL SERVICES
PERSONNEL SUBTOTAL - - - - - 0%
MAINTENANCE & OPERATIONS EXPENSES
INTERFUND SERVICE PAYMENTS $ 6,960 $ 45,152 $ 6,718 - - 0% CAPITAL INFRASTRUCTURE 755,831 702,617 1,321,293 342,099 - -100% FUND BALANCE SCHEDULE RECONCILIATION - - - - - -100%
MAINTENANCE & OPERATIONS EXPENSES TOTAL $ 762,790 $ 747,769 $ 1,328,011 $ 342,099 - -100% TOTAL EXPENDITURES $ 762,790 $ 747,769 $ 1,328,011 $ 342,099 - OPERATING YEAR OVERAGE/(SHORTAGE) $ 341,109 $ 104,345 $ (488,011) $ 465,648 - BUDGETARY FUND BALANCE $ 864,713 $ 969,058 $ 481,047 $ 1,434,706 $ 1,434,706 256
8/14/2026
CITY OF BANNING
SUMMARY OF REVENUES AND EXPENDITURES
FY 2026-2027 PROPOSED OPERATING BUDGET SB 300 STREET FUND (103)
AUDITED
ACTUALS
2023-2024
UNAUDITED
ACTUALS
2024-2025
AMENDED
BUDGET
2025-2026
UNAUDITED
ACTUALS
2025-2026
PROPOSED
2026-2027
% CHANGE OVER
PRIOR YEAR
BEGINNING FUND BALANCE - - - - -
REVENUES:
TOTAL REVENUES - - - - - 0%
TOTAL SOURCES - - - - -
EXPENSES:
PERSONNEL SERVICES
PERSONNEL SUBTOTAL - - - - - 0%
MAINTENANCE & OPERATIONS EXPENSES
MAINTENANCE & OPERATIONS EXPENSES TOTAL - - - - - 0%
TOTAL EXPENDITURES - - - - -
OPERATING YEAR OVERAGE/(SHORTAGE) - - - - -
BUDGETARY FUND BALANCE - - - - -
257
8/14/2026
CITY OF BANNING
SUMMARY OF REVENUES AND EXPENDITURES
FY 2026-2027 PROPOSED OPERATING BUDGET CDBG FUND (110)
AUDITED
ACTUALS
2023-2024
UNAUDITED
ACTUALS
2024-2025
AMENDED
BUDGET
2025-2026
UNAUDITED
ACTUALS
2025-2026
PROPOSED
2026-2027
% CHANGE OVER
PRIOR YEAR
BEGINNING FUND BALANCE $ (49,534) $ (54,230) $ (77,849) $ (77,849) $ (151,281) REVENUES:
REVENUE FROM FEDERAL $ 90,541 - $ 991,898 $ 486,861 $ 744,481 53% SUNDRY CHARGES 1 - 1 - - 0%
FUND BALANCE SCHEDULE RECONCILIATION - 1 - 2 - -127%
TOTAL REVENUES $ 90,542 $ 1 $ 991,899 $ 486,863 $ 744,481 53% TOTAL SOURCES $ 41,008 $ (54,229) $ 914,050 $ 409,014 $ 593,200 EXPENSES:
PERSONNEL SERVICES
PERSONNEL SUBTOTAL - - - - - 0%
MAINTENANCE & OPERATIONS EXPENSES
SUNDRY CHARGES & SPECIAL PROGRAMS - $ 11,264 $ 5,000 - $ 5,000 Cannot calculate INTERFUND SERVICE PAYMENTS 2,967 12,356 3,005 - - 0%
CAPITAL EXPENDITURES 92,270 - 845,080 1,014,760 285,015 -72% FUND BALANCE SCHEDULE RECONCILIATION - - - (454,466) 454,466 -200% MAINTENANCE & OPERATIONS EXPENSES TOTAL $ 95,238 $ 23,620 $ 853,085 $ 560,294 $ 744,481 33% TOTAL EXPENDITURES $ 95,238 $ 23,620 $ 853,085 $ 560,294 $ 744,481 OPERATING YEAR OVERAGE/(SHORTAGE) $ (4,696) $ (23,619) $ 138,814 $ (73,431) - BUDGETARY FUND BALANCE $ (54,230) $ (77,849) $ 60,965 $ (151,281) $ (151,280) 258
8/14/2026
CITY OF BANNING
SUMMARY OF REVENUES AND EXPENDITURES
FY 2026-2027 PROPOSED OPERATING BUDGET LANDSCAPE MAINTENANCE ASSESSMENT DISTRICT NO. 1 (111)
AUDITED
ACTUALS
2023-2024
UNAUDITED
ACTUALS
2024-2025
AMENDED
BUDGET
2025-2026
UNAUDITED
ACTUALS
2025-2026
PROPOSED
2026-2027
% CHANGE OVER
PRIOR YEAR
BEGINNING FUND BALANCE $ 78,398 $ 85,182 $ 55,619 $ 55,619 $ (48,832) REVENUES:
OTHER TAXES-SPECIAL $ 147,222 $ 158,032 $ 149,543 $ 74,130 $ 164,031 121% INTEREST 1,592 1,821 1,300 (104) - -100%
SUNDRY CHARGES 1 - 1 - - 0%
FUND BALANCE SCHEDULE RECONCILIATION - 1 - 1 - -100%
TOTAL REVENUES $ 148,815 $ 159,854 $ 150,844 $ 74,027 $ 164,031 122% TOTAL SOURCES $ 227,213 $ 245,036 $ 206,463 $ 129,646 $ 115,199 EXPENSES:
PERSONNEL SERVICES
SALARY & WAGES $ 17,286 $ 16,881 $ 16,597 $ 12,178 $ 4,990 -59% FRINGE BENEFITS 8,413 14,188 8,843 3,316 - -100%
PERSONNEL SUBTOTAL $ 25,700 $ 31,069 $ 25,440 $ 15,494 $ 4,990 -68%
MAINTENANCE & OPERATIONS EXPENSES
INTERFUND SERVICE PAYMENTS $ 19,196 - $ 24,620 - - 0%
CONTRACTUAL SERVICES 58,009 92,909 187,694 98,571 116,750 18% CONTRACTUAL SERVICES-UTILITIES 37,553 63,895 55,000 64,063 67,500 5% CONTRACT SVC REPAIR & MAINTENANCE 1,545 12,500 350 5,000 - -100% BAD DEBT & DEPRECIATION 28 - - - - 0%
FUND BALANCE SCHEDULE RECONCILIATION - (10,955) - (4,650) 5,000 -208% MAINTENANCE & OPERATIONS EXPENSES TOTAL $ 116,331 $ 158,349 $ 267,664 $ 162,984 $ 189,250 16% TOTAL EXPENDITURES $ 142,031 $ 189,418 $ 293,104 $ 178,478 $ 194,240 OPERATING YEAR OVERAGE/(SHORTAGE) $ 6,784 $ (29,564) $ (142,260) $ (104,451) $ (30,209) BUDGETARY FUND BALANCE $ 85,182 $ 55,619 $ (86,641) $ (48,832) $ (79,041) 259
8/14/2026
CITY OF BANNING
SUMMARY OF REVENUES AND EXPENDITURES
FY 2026-2027 PROPOSED OPERATING BUDGET AIR QUALITY IMPROVEMENT FUND (132)
AUDITED
ACTUALS
2023-2024
UNAUDITED
ACTUALS
2024-2025
AMENDED
BUDGET
2025-2026
UNAUDITED
ACTUALS
2025-2026
PROPOSED
2026-2027
% CHANGE OVER
PRIOR YEAR
BEGINNING FUND BALANCE $ 284,301 $ 317,448 $ 375,593 $ 375,593 $ 405,893 REVENUES:
INTEREST $ 10,562 $ 9,537 $ 7,000 $ (456) - -100%
REVENUE FROM STATE 41,077 52,118 42,000 30,756 - -100%
SUNDRY CHARGES - 1,125 - - - 0%
FUND BALANCE SCHEDULE RECONCILIATION - - - - - -100%
TOTAL REVENUES $ 51,640 $ 62,781 $ 49,000 $ 30,300 - -100% TOTAL SOURCES $ 335,941 $ 380,229 $ 424,593 $ 405,893 $ 405,893 EXPENSES:
PERSONNEL SERVICES
PERSONNEL SUBTOTAL - - - - - 0%
MAINTENANCE & OPERATIONS EXPENSES
SUNDRY CHARGES & SPECIAL PROGRAMS $ 3,300 - $ 3,000 - - 0% INTERFUND SERVICE PAYMENTS 316 4,636 347 - - 0%
INTERFUND TRANSFERS - (2) - - - 0%
CAPITAL EXPENDITURES 14,877 - - - - 0%
FUND BALANCE SCHEDULE RECONCILIATION - 2 - - - 0%
MAINTENANCE & OPERATIONS EXPENSES TOTAL $ 18,493 $ 4,636 $ 3,347 - - 0% TOTAL EXPENDITURES $ 18,493 $ 4,636 $ 3,347 - -
OPERATING YEAR OVERAGE/(SHORTAGE) $ 33,147 $ 58,145 $ 45,653 $ 30,300 - BUDGETARY FUND BALANCE $ 317,448 $ 375,593 $ 421,246 $ 405,893 $ 405,893 260
8/14/2026
CITY OF BANNING
SUMMARY OF REVENUES AND EXPENDITURES
FY 2026-2027 PROPOSED OPERATING BUDGET ASSET FORFEITURE/POLICE FUND (140)
AUDITED
ACTUALS
2023-2024
UNAUDITED
ACTUALS
2024-2025
AMENDED
BUDGET
2025-2026
UNAUDITED
ACTUALS
2025-2026
PROPOSED
2026-2027
% CHANGE OVER
PRIOR YEAR
BEGINNING FUND BALANCE $ 1,871 $ 1,761 $ 1,816 $ 1,816 $ 6,252 REVENUES:
INTEREST $ 53 $ 55 $ 30 $ (3) $ 4,413 -176620%
SUNDRY CHARGES - - 4,439 - - 0%
FUND BALANCE SCHEDULE RECONCILIATION - - - 4,440 - -100% TOTAL REVENUES $ 53 $ 55 $ 4,469 $ 4,437 $ 4,413 -1%
TOTAL SOURCES $ 1,924 $ 1,816 $ 6,285 $ 6,253 $ 10,665
EXPENSES:
PERSONNEL SERVICES
PERSONNEL SUBTOTAL - - - - - 0%
MAINTENANCE & OPERATIONS EXPENSES
INTERFUND SERVICE PAYMENTS $ 163 - - - - 0%
MAINTENANCE & OPERATIONS EXPENSES TOTAL $ 163 - - - - 0% TOTAL EXPENDITURES $ 163 - - - -
OPERATING YEAR OVERAGE/(SHORTAGE) $ (110) $ 55 $ 4,469 $ 4,437 $ 4,413 BUDGETARY FUND BALANCE $ 1,761 $ 1,816 $ 6,285 $ 6,252 $ 10,665 261
8/14/2026
CITY OF BANNING
SUMMARY OF REVENUES AND EXPENDITURES
FY 2026-2027 PROPOSED OPERATING BUDGET SUPPLEMENTAL LAW ENFORCEMENT FUND (148)
AUDITED
ACTUALS
2023-2024
UNAUDITED
ACTUALS
2024-2025
AMENDED
BUDGET
2025-2026
UNAUDITED
ACTUALS
2025-2026
PROPOSED
2026-2027
% CHANGE OVER
PRIOR YEAR
BEGINNING FUND BALANCE $ 13,111 $ 17,068 $ 383,490 $ 383,490 $ 422,180 REVENUES:
INTEREST $ 6,472 $ 7,972 $ 7,000 $ (477) - -100%
REVENUE FROM COUNTY 21,052 359,991 - 41,667 239,996 476% FUND BALANCE SCHEDULE RECONCILIATION - 1 - - - -100%
TOTAL REVENUES $ 27,524 $ 367,963 $ 7,000 $ 41,190 $ 239,996 483% TOTAL SOURCES $ 40,635 $ 385,031 $ 390,490 $ 424,680 $ 662,176 EXPENSES:
PERSONNEL SERVICES
PERSONNEL SUBTOTAL - - - - - 0%
MAINTENANCE & OPERATIONS EXPENSES
CONTRACT SVC REPAIR & MAINTENANCE $ 17,483 - $ 18,168 $ 2,499 - -100% INTERFUND SERVICE PAYMENTS 2,515 1,540 - - - 0%
DEBT SERVICE-PRINCIPAL - - - - 108,192 Cannot calculate DEBT SERVICE-INTEREST - - - 21,020 - -100%
NONCAPITALIZED ASSETS 3,569 - 3,716 - - 0%
FUND BALANCE SCHEDULE RECONCILIATION - - - (21,020) 21,020 -200% MAINTENANCE & OPERATIONS EXPENSES TOTAL $ 23,567 $ 1,540 $ 21,884 $ 2,499 $ 129,212 5071% TOTAL EXPENDITURES $ 23,567 $ 1,540 $ 21,884 $ 2,499 $ 129,212 OPERATING YEAR OVERAGE/(SHORTAGE) $ 3,957 $ 366,423 $ (14,884) $ 38,691 $ 110,784 BUDGETARY FUND BALANCE $ 17,068 $ 383,490 $ 368,606 $ 422,180 $ 532,964 262
8/14/2026
CITY OF BANNING
SUMMARY OF REVENUES AND EXPENDITURES
FY 2026-2027 PROPOSED OPERATING BUDGET STATE PARK BOND FUND (150)
AUDITED
ACTUALS
2023-2024
UNAUDITED
ACTUALS
2024-2025
AMENDED
BUDGET
2025-2026
UNAUDITED
ACTUALS
2025-2026
PROPOSED
2026-2027
% CHANGE OVER
PRIOR YEAR
BEGINNING FUND BALANCE $ (89) $ (116) $ (116) $ (116) $ (116) REVENUES:
TOTAL REVENUES - - - - - 0%
TOTAL SOURCES $ (89) $ (116) $ (116) $ (116) $ (116)
EXPENSES:
PERSONNEL SERVICES
PERSONNEL SUBTOTAL - - - - - 0%
MAINTENANCE & OPERATIONS EXPENSES
INTERFUND SERVICE PAYMENTS $ 27 - $ 29 - - 0%
MAINTENANCE & OPERATIONS EXPENSES TOTAL $ 27 - $ 29 - - 0% TOTAL EXPENDITURES $ 27 - $ 29 - -
OPERATING YEAR OVERAGE/(SHORTAGE) $ (27) - $ (29) - -
BUDGETARY FUND BALANCE $ (116) $ (116) $ (145) $ (116) $ (116) 263
8/14/2026
CITY OF BANNING
SUMMARY OF REVENUES AND EXPENDITURES
FY 2026-2027 PROPOSED OPERATING BUDGET SPECIAL DONATIONS FUND (200)
AUDITED
ACTUALS
2023-2024
UNAUDITED
ACTUALS
2024-2025
AMENDED
BUDGET
2025-2026
UNAUDITED
ACTUALS
2025-2026
PROPOSED
2026-2027
% CHANGE OVER
PRIOR YEAR
BEGINNING FUND BALANCE $ 36,275 $ 39,510 $ 44,721 $ 44,721 $ 46,990 REVENUES:
INTEREST - $ 22 - $ (22) - -100%
SUNDRY CHARGES 4,454 4,940 7,300 540 - -100%
FUND BALANCE SCHEDULE RECONCILIATION - 250 - 1,750 - -100% TOTAL REVENUES $ 4,454 $ 5,212 $ 7,300 $ 2,268 - -100%
TOTAL SOURCES $ 40,730 $ 44,722 $ 52,021 $ 46,989 $ 46,990 EXPENSES:
PERSONNEL SERVICES
PERSONNEL SUBTOTAL - - - - - 0%
MAINTENANCE & OPERATIONS EXPENSES
DEPARTMENTAL SUPPLIES - $ 5,327 $ 3,076 - - 0%
SUNDRY CHARGES & SPECIAL PROGRAMS - 5,713 1,791 - - 0%
INTERFUND SERVICE PAYMENTS 1,220 - 1,306 - - 0%
NONCAPITALIZED ASSETS - 2,000 - - - 0%
FUND BALANCE SCHEDULE RECONCILIATION - (13,040) - - - 0% MAINTENANCE & OPERATIONS EXPENSES TOTAL $ 1,220 - $ 6,173 - - 0% TOTAL EXPENDITURES $ 1,220 - $ 6,173 - -
OPERATING YEAR OVERAGE/(SHORTAGE) $ 3,235 $ 5,212 $ 1,127 $ 2,268 - BUDGETARY FUND BALANCE $ 39,510 $ 44,721 $ 45,848 $ 46,990 $ 46,990 264
8/14/2026
CITY OF BANNING
SUMMARY OF REVENUES AND EXPENDITURES
FY 2026-2027 PROPOSED OPERATING BUDGET SENIOR CENTER ACTIVITIES FUND (201)
AUDITED
ACTUALS
2023-2024
UNAUDITED
ACTUALS
2024-2025
AMENDED
BUDGET
2025-2026
UNAUDITED
ACTUALS
2025-2026
PROPOSED
2026-2027
% CHANGE OVER
PRIOR YEAR
BEGINNING FUND BALANCE $ 55,096 $ 63,947 $ 75,323 $ 75,323 $ 82,844 REVENUES:
INTEREST $ 1,523 $ 1,954 - $ (95) - -100%
SUNDRY CHARGES 11,126 14,198 14,300 10,585 - -100%
CHARGES FOR CURRENT SVC - - 4 - - 0%
FUND BALANCE SCHEDULE RECONCILIATION - (1,650) - - - -100% TOTAL REVENUES $ 12,649 $ 14,502 $ 14,304 $ 10,490 - -100% TOTAL SOURCES $ 67,745 $ 78,449 $ 89,627 $ 85,813 $ 82,844 EXPENSES:
PERSONNEL SERVICES
PERSONNEL SUBTOTAL - - - - - 0%
MAINTENANCE & OPERATIONS EXPENSES
CONTRACT SVC REPAIR & MAINTENANCE - - $ 763 - - 0%
DEPARTMENTAL SUPPLIES 965 3,824 2,057 920 - -100%
SUNDRY CHARGES & SPECIAL PROGRAMS 1,914 1,000 4,729 - - 0% INTERFUND SERVICE PAYMENTS 920 - 987 - - 0%
FUND BALANCE SCHEDULE RECONCILIATION - (1,699) - 2,049 - -100% MAINTENANCE & OPERATIONS EXPENSES TOTAL $ 3,798 $ 3,125 $ 8,536 $ 2,969 - -100% TOTAL EXPENDITURES $ 3,798 $ 3,125 $ 8,536 $ 2,969 -
OPERATING YEAR OVERAGE/(SHORTAGE) $ 8,851 $ 11,377 $ 5,768 $ 7,521 - BUDGETARY FUND BALANCE $ 63,947 $ 75,323 $ 81,091 $ 82,844 $ 82,844 265
8/14/2026
CITY OF BANNING
SUMMARY OF REVENUES AND EXPENDITURES
FY 2026-2027 PROPOSED OPERATING BUDGET ANIMAL CONTROL RESERVE FUND (202)
AUDITED
ACTUALS
2023-2024
UNAUDITED
ACTUALS
2024-2025
AMENDED
BUDGET
2025-2026
UNAUDITED
ACTUALS
2025-2026
PROPOSED
2026-2027
% CHANGE OVER
PRIOR YEAR
BEGINNING FUND BALANCE $ (86) $ (113) $ (113) $ (113) $ (113) REVENUES:
TOTAL REVENUES - - - - - 0%
TOTAL SOURCES $ (86) $ (113) $ (113) $ (113) $ (113)
EXPENSES:
PERSONNEL SERVICES
PERSONNEL SUBTOTAL - - - - - 0%
MAINTENANCE & OPERATIONS EXPENSES
INTERFUND SERVICE PAYMENTS $ 27 - $ 29 - - 0%
MAINTENANCE & OPERATIONS EXPENSES TOTAL $ 27 - $ 29 - - 0% TOTAL EXPENDITURES $ 27 - $ 29 - -
OPERATING YEAR OVERAGE/(SHORTAGE) $ (27) - $ (29) - -
BUDGETARY FUND BALANCE $ (113) $ (113) $ (142) $ (113) $ (113) 266
8/14/2026
CITY OF BANNING
SUMMARY OF REVENUES AND EXPENDITURES
FY 2026-2027 PROPOSED OPERATING BUDGET POLICE VOLUNTEER FUND (203)
AUDITED
ACTUALS
2023-2024
UNAUDITED
ACTUALS
2024-2025
AMENDED
BUDGET
2025-2026
UNAUDITED
ACTUALS
2025-2026
PROPOSED
2026-2027
% CHANGE OVER
PRIOR YEAR
BEGINNING FUND BALANCE $ 5,266 $ 6,740 $ 8,451 $ 8,451 $ 8,440 REVENUES:
INTEREST $ 160 $ 210 $ 100 $ (10) - -100%
INTERFUND TRANSFERS 1,500 1,500 1,500 - - 0%
FUND BALANCE SCHEDULE RECONCILIATION - - - - - -100%
TOTAL REVENUES $ 1,660 $ 1,710 $ 1,600 $ (10) - -100%
TOTAL SOURCES $ 6,925 $ 8,450 $ 10,051 $ 8,441 $ 8,440
EXPENSES:
PERSONNEL SERVICES
PERSONNEL SUBTOTAL - - - - - 0%
MAINTENANCE & OPERATIONS EXPENSES
DEPARTMENTAL SUPPLIES - $ 787 - - - 0%
INTERFUND SERVICE PAYMENTS 185 - 200 - - 0%
FUND BALANCE SCHEDULE RECONCILIATION - (787) - - - 0%
MAINTENANCE & OPERATIONS EXPENSES TOTAL $ 185 - $ 200 - - 0% TOTAL EXPENDITURES $ 185 - $ 200 - -
OPERATING YEAR OVERAGE/(SHORTAGE) $ 1,474 $ 1,710 $ 1,400 $ (10) - BUDGETARY FUND BALANCE $ 6,740 $ 8,451 $ 9,851 $ 8,440 $ 8,440 267
8/14/2026
CITY OF BANNING
SUMMARY OF REVENUES AND EXPENDITURES
FY 2026-2027 PROPOSED OPERATING BUDGET CSCDA-CFD 2020-02 ATWELL FUND (221)
AUDITED
ACTUALS
2023-2024
UNAUDITED
ACTUALS
2024-2025
AMENDED
BUDGET
2025-2026
UNAUDITED
ACTUALS
2025-2026
PROPOSED
2026-2027
% CHANGE OVER
PRIOR YEAR
BEGINNING FUND BALANCE $ 211,057 $ 590,693 $ 1,003,467 $ 1,003,467 $ 790,676 REVENUES:
OTHER TAXES-SPECIAL $ 379,636 $ 358,541 $ 164,087 $ 513,481 $ 690,481 34% INTEREST - 416 - (416) - -100%
FUND BALANCE SCHEDULE RECONCILIATION - 53,841 - 13,743 150,344 994% TOTAL REVENUES $ 379,636 $ 412,798 $ 164,087 $ 526,807 $ 840,825 60% TOTAL SOURCES $ 590,693 $ 1,003,491 $ 1,167,554 $ 1,530,274 $ 1,631,501 EXPENSES:
PERSONNEL SERVICES
PERSONNEL SUBTOTAL - - - - - 0%
MAINTENANCE & OPERATIONS EXPENSES
INTERFUND TRANSFER - - - $ 739,598 $ 275,306 -63%
INTERFUND SERVICE PAYMENTS - 24 - - - 0%
MAINTENANCE & OPERATIONS EXPENSES TOTAL - $ 24 - $ 739,598 $ 275,306 -63% TOTAL EXPENDITURES - $ 24 - $ 739,598 $ 275,306
OPERATING YEAR OVERAGE/(SHORTAGE) $ 379,636 $ 412,774 $ 164,087 $ (212,791) $ 565,519 BUDGETARY FUND BALANCE $ 590,693 $ 1,003,467 $ 1,167,554 $ 790,676 $ 1,356,195 268
8/14/2026
CITY OF BANNING
SUMMARY OF REVENUES AND EXPENDITURES
FY 2026-2027 PROPOSED OPERATING BUDGET ARPA - AMERICAN RESCUE PLAN FUND (222)
AUDITED
ACTUALS
2023-2024
UNAUDITED
ACTUALS
2024-2025
AMENDED
BUDGET
2025-2026
UNAUDITED
ACTUALS
2025-2026
PROPOSED
2026-2027
% CHANGE OVER
PRIOR YEAR
BEGINNING FUND BALANCE - - - - -
REVENUES:
REVENUE FROM FEDERAL $ 2,599,127 $ 1,468,351 $ 2,236,984 - - 0% FUND BALANCE SCHEDULE RECONCILIATION - - - - - 0%
TOTAL REVENUES $ 2,599,127 $ 1,468,351 $ 2,236,984 - - 0% TOTAL SOURCES $ 2,599,127 $ 1,468,351 $ 2,236,984 - -
EXPENSES:
PERSONNEL SERVICES
PERSONNEL SUBTOTAL - - - - - 0%
MAINTENANCE & OPERATIONS EXPENSES
INTERFUND TRANSFERS $ 2,222,035 $ 1,425,619 - - - 0%
NONCAPITALIZED ASSETS 9,579 - 13,904 - - 0%
CAPITAL EXPENDITURES 367,513 42,732 44,739 - - 0%
FUND BALANCE SCHEDULE RECONCILIATION - - - - - 0%
MAINTENANCE & OPERATIONS EXPENSES TOTAL $ 2,599,127 $ 1,468,351 $ 58,643 - - 0% TOTAL EXPENDITURES $ 2,599,127 $ 1,468,351 $ 58,643 - - OPERATING YEAR OVERAGE/(SHORTAGE) - - $ 2,178,341 - -
BUDGETARY FUND BALANCE - - $ 2,178,341 - -
269
8/14/2026
CITY OF BANNING
SUMMARY OF REVENUES AND EXPENDITURES
FY 2026-2027 PROPOSED OPERATING BUDGET CITY HALL COP DEBT SERVICE FUND (300)
AUDITED
ACTUALS
2023-2024
UNAUDITED
ACTUALS
2024-2025
AMENDED
BUDGET
2025-2026
UNAUDITED
ACTUALS
2025-2026
PROPOSED
2026-2027
% CHANGE OVER
PRIOR YEAR
BEGINNING FUND BALANCE $ 6,110 $ 5,984 $ 5,987 $ 5,987 $ 5,984 REVENUES:
INTEREST - $ 2 $ 100 $ (2) - -100%
FUND BALANCE SCHEDULE RECONCILIATION - - - - - -100%
TOTAL REVENUES - $ 2 $ 100 $ (2) - -100%
TOTAL SOURCES $ 6,110 $ 5,986 $ 6,087 $ 5,985 $ 5,984
EXPENSES:
PERSONNEL SERVICES
PERSONNEL SUBTOTAL - - - - - 0%
MAINTENANCE & OPERATIONS EXPENSES
INTERFUND SERVICE PAYMENTS $ 126 - - - - 0%
MAINTENANCE & OPERATIONS EXPENSES TOTAL $ 126 - - - - 0% TOTAL EXPENDITURES $ 126 - - - -
OPERATING YEAR OVERAGE/(SHORTAGE) $ (126) $ 2 $ 100 $ (2) - BUDGETARY FUND BALANCE $ 5,984 $ 5,987 $ 6,087 $ 5,984 $ 5,984 270
8/14/2026
CITY OF BANNING
SUMMARY OF REVENUES AND EXPENDITURES
FY 2026-2027 PROPOSED OPERATING BUDGET SUN LAKES CFD #86-1 FUND (360)
AUDITED
ACTUALS
2023-2024
UNAUDITED
ACTUALS
2024-2025
AMENDED
BUDGET
2025-2026
UNAUDITED
ACTUALS
2025-2026
PROPOSED
2026-2027
% CHANGE OVER
PRIOR YEAR
BEGINNING FUND BALANCE $ 37,231 $ 38,168 $ 39,261 $ 39,261 $ 39,211 REVENUES:
INTEREST $ 1,045 $ 1,093 $ 600 $ (50) $ 700 -1511%
FUND BALANCE SCHEDULE RECONCILIATION - - - - - -100%
TOTAL REVENUES $ 1,045 $ 1,093 $ 600 $ (50) $ 700 -1500% TOTAL SOURCES $ 38,276 $ 39,261 $ 39,861 $ 39,211 $ 39,911 EXPENSES:
PERSONNEL SERVICES
PERSONNEL SUBTOTAL - - - - - 0%
MAINTENANCE & OPERATIONS EXPENSES
INTERFUND SERVICE PAYMENTS $ 108 - - - - 0%
MAINTENANCE & OPERATIONS EXPENSES TOTAL $ 108 - - - - 0% TOTAL EXPENDITURES $ 108 - - - -
OPERATING YEAR OVERAGE/(SHORTAGE) $ 937 $ 1,093 $ 600 $ (50) $ 700 BUDGETARY FUND BALANCE $ 38,168 $ 39,261 $ 39,861 $ 39,211 $ 39,911 271
8/14/2026
CITY OF BANNING
SUMMARY OF REVENUES AND EXPENDITURES
FY 2026-2027 PROPOSED OPERATING BUDGET WILSON STREET #91-1 ASSESSMENT DEBT FUND (365)
AUDITED
ACTUALS
2023-2024
UNAUDITED
ACTUALS
2024-2025
AMENDED
BUDGET
2025-2026
UNAUDITED
ACTUALS
2025-2026
PROPOSED
2026-2027
% CHANGE OVER
PRIOR YEAR
BEGINNING FUND BALANCE $ 57,024 $ 59,069 $ 61,332 $ 61,332 $ 61,229 REVENUES:
INTEREST $ 2,161 $ 2,263 $ 1,200 $ (103) $ 1,800 -1852% FUND BALANCE SCHEDULE RECONCILIATION - - - - - -100%
TOTAL REVENUES $ 2,161 $ 2,263 $ 1,200 $ (103) $ 1,800 -1848% TOTAL SOURCES $ 59,185 $ 61,332 $ 62,532 $ 61,229 $ 63,029 EXPENSES:
PERSONNEL SERVICES
PERSONNEL SUBTOTAL - - - - - 0%
MAINTENANCE & OPERATIONS EXPENSES
INTERFUND SERVICE PAYMENTS $ 116 - - - - 0%
MAINTENANCE & OPERATIONS EXPENSES TOTAL $ 116 - - - - 0% TOTAL EXPENDITURES $ 116 - - - -
OPERATING YEAR OVERAGE/(SHORTAGE) $ 2,045 $ 2,263 $ 1,200 $ (103) $ 1,800 BUDGETARY FUND BALANCE $ 59,069 $ 61,332 $ 62,532 $ 61,229 $ 63,029 272
8/14/2026
CITY OF BANNING
SUMMARY OF REVENUES AND EXPENDITURES
FY 2026-2027 PROPOSED OPERATING BUDGET AREA POLICE COMPUTER FUND (370)
AUDITED
ACTUALS
2023-2024
UNAUDITED
ACTUALS
2024-2025
AMENDED
BUDGET
2025-2026
UNAUDITED
ACTUALS
2025-2026
PROPOSED
2026-2027
% CHANGE OVER
PRIOR YEAR
BEGINNING FUND BALANCE $ 191 $ (610) $ (610) $ (610) $ (610) REVENUES:
TOTAL REVENUES - - - - - 0%
TOTAL SOURCES $ 191 $ (610) $ (610) $ (610) $ (610)
EXPENSES:
PERSONNEL SERVICES
PERSONNEL SUBTOTAL - - - - - 0%
MAINTENANCE & OPERATIONS EXPENSES
INTERFUND SERVICE PAYMENTS $ 610 - - - - 0%
INTERFUND TRANSFERS 192 - - - - 0%
CAPITAL EXPENDITURES - - (600) - - 0%
MAINTENANCE & OPERATIONS EXPENSES TOTAL $ 801 - $ (600) - - 0% TOTAL EXPENDITURES $ 801 - $ (600) - -
OPERATING YEAR OVERAGE/(SHORTAGE) $ (801) - $ 600 - -
BUDGETARY FUND BALANCE $ (610) $ (610) $ (10) $ (610) $ (610) 273
8/14/2026
CITY OF BANNING
SUMMARY OF REVENUES AND EXPENDITURES
FY 2026-2027 PROPOSED OPERATING BUDGET FAIR OAKS #2004-01 ASSESSMENT DEBT FUND (375)
AUDITED
ACTUALS
2023-2024
UNAUDITED
ACTUALS
2024-2025
AMENDED
BUDGET
2025-2026
UNAUDITED
ACTUALS
2025-2026
PROPOSED
2026-2027
% CHANGE OVER
PRIOR YEAR
BEGINNING FUND BALANCE $ 356,500 $ 357,976 $ 355,522 $ 355,522 $ 249,202 REVENUES:
OTHER TAXES-SPECIAL $ 191,683 $ 197,332 $ 199,516 $ 91,141 $ 188,169 106% INTEREST 10 90 - (80) 90 -213%
FUND BALANCE SCHEDULE RECONCILIATION - 149 - - 1 9%
TOTAL REVENUES $ 191,693 $ 197,571 $ 199,516 $ 91,062 $ 188,259 107% TOTAL SOURCES $ 548,193 $ 555,547 $ 555,038 $ 446,584 $ 437,461 EXPENSES:
PERSONNEL SERVICES
PERSONNEL SUBTOTAL - - - - - 0%
MAINTENANCE & OPERATIONS EXPENSES
INTERFUND SERVICE PYMTS - - - $ 804 - -100%
CONTRACT SVC-PROFESSIONAL 4,555 4,604 4,115 4,618 4,851 5% BAD DEBT & DEPRECIATION 2,951 - - - - 0%
INTERFUND SERVICE PAYMENTS 647 8,116 2,150 - - 0%
DEBT SERVICE-PRINCIPAL 95,000 105,000 100,000 115,000 115,000 0% DEBT SERVICE-INTEREST 83,408 78,355 84,815 73,000 64,198 -12% DEBT SERVICE EXPENSE 3,658 3,758 3,327 3,960 4,210 6%
FUND BALANCE SCHEDULE RECONCILIATION - 191 - - 1 -267%
MAINTENANCE & OPERATIONS EXPENSES TOTAL $ 190,217 $ 200,024 $ 194,407 $ 197,382 $ 188,259 -5% TOTAL EXPENDITURES $ 190,217 $ 200,024 $ 194,407 $ 197,382 $ 188,259 OPERATING YEAR OVERAGE/(SHORTAGE) $ 1,476 $ (2,453) $ 5,109 $ (106,320) - BUDGETARY FUND BALANCE $ 357,976 $ 355,522 $ 360,631 $ 249,202 $ 249,202 274
8/14/2026
CITY OF BANNING
SUMMARY OF REVENUES AND EXPENDITURES
FY 2026-2027 PROPOSED OPERATING BUDGET CAMEO HOMES FUND (376)
AUDITED
ACTUALS
2023-2024
UNAUDITED
ACTUALS
2024-2025
AMENDED
BUDGET
2025-2026
UNAUDITED
ACTUALS
2025-2026
PROPOSED
2026-2027
% CHANGE OVER
PRIOR YEAR
BEGINNING FUND BALANCE $ 310 $ (135) $ (135) $ (135) $ (135) REVENUES:
TOTAL REVENUES - - - - - 0%
TOTAL SOURCES $ 310 $ (135) $ (135) $ (135) $ (135)
EXPENSES:
PERSONNEL SERVICES
PERSONNEL SUBTOTAL - - - - - 0%
MAINTENANCE & OPERATIONS EXPENSES
INTERFUND SERVICE PAYMENTS $ 135 - - - - 0%
INTERFUND TRANSFERS 310 - - - - 0%
MAINTENANCE & OPERATIONS EXPENSES TOTAL $ 445 - - - - 0% TOTAL EXPENDITURES $ 445 - - - -
OPERATING YEAR OVERAGE/(SHORTAGE) $ (445) - - - -
BUDGETARY FUND BALANCE $ (135) $ (135) $ (135) $ (135) $ (135) 275
8/14/2026
CITY OF BANNING
SUMMARY OF REVENUES AND EXPENDITURES
FY 2026-2027 PROPOSED OPERATING BUDGET POLICE FACILITIES DEVELOPMENT FUND (400)
AUDITED
ACTUALS
2023-2024
UNAUDITED
ACTUALS
2024-2025
AMENDED
BUDGET
2025-2026
UNAUDITED
ACTUALS
2025-2026
PROPOSED
2026-2027
% CHANGE OVER
PRIOR YEAR
BEGINNING FUND BALANCE $ 264,637 $ 305,249 $ 1,739,293 $ 1,739,293 $ 2,095,925 REVENUES:
INTEREST $ 7,622 $ 14,616 $ 4,000 $ (1,425) - -100%
SUNDRY CHARGES 33,174 1,419,600 37,469 358,056 - -100%
FUND BALANCE SCHEDULE RECONCILIATION - - - - - -100%
TOTAL REVENUES $ 40,796 $ 1,434,216 $ 41,469 $ 356,632 - -100% TOTAL SOURCES $ 305,433 $ 1,739,465 $ 1,780,762 $ 2,095,925 $ 2,095,925 EXPENSES:
PERSONNEL SERVICES
PERSONNEL SUBTOTAL - - - - - 0%
MAINTENANCE & OPERATIONS EXPENSES
INTERFUND SERVICE PAYMENTS $ 184 $ 172 $ 194 - - 0%
MAINTENANCE & OPERATIONS EXPENSES TOTAL $ 184 $ 172 $ 194 - - 0% TOTAL EXPENDITURES $ 184 $ 172 $ 194 - -
OPERATING YEAR OVERAGE/(SHORTAGE) $ 40,612 $ 1,434,044 $ 41,275 $ 356,632 - BUDGETARY FUND BALANCE $ 305,249 $ 1,739,293 $ 1,780,568 $ 2,095,925 $ 2,095,925 276
8/14/2026
CITY OF BANNING
SUMMARY OF REVENUES AND EXPENDITURES
FY 2026-2027 PROPOSED OPERATING BUDGET FIRE FACILITIES DEVELOPMENT FUND (410)
AUDITED
ACTUALS
2023-2024
UNAUDITED
ACTUALS
2024-2025
AMENDED
BUDGET
2025-2026
UNAUDITED
ACTUALS
2025-2026
PROPOSED
2026-2027
% CHANGE OVER
PRIOR YEAR
BEGINNING FUND BALANCE $ 1,325,155 $ 1,441,108 $ 2,368,354 $ 2,368,354 $ 2,604,480 REVENUES:
INTEREST $ 37,928 $ 44,904 $ 22,000 $ (2,513) - -100%
SUNDRY CHARGES 78,226 882,518 74,005 238,638 - -100%
FUND BALANCE SCHEDULE RECONCILIATION - - - - - -100%
TOTAL REVENUES $ 116,153 $ 927,422 $ 96,005 $ 236,126 - -100% TOTAL SOURCES $ 1,441,308 $ 2,368,530 $ 2,464,359 $ 2,604,480 $ 2,604,480 EXPENSES:
PERSONNEL SERVICES
PERSONNEL SUBTOTAL - - - - - 0%
MAINTENANCE & OPERATIONS EXPENSES
INTERFUND SERVICE PAYMENTS $ 200 $ 176 $ 211 - - 0%
MAINTENANCE & OPERATIONS EXPENSES TOTAL $ 200 $ 176 $ 211 - - 0% TOTAL EXPENDITURES $ 200 $ 176 $ 211 - -
OPERATING YEAR OVERAGE/(SHORTAGE) $ 115,953 $ 927,246 $ 95,794 $ 236,126 - BUDGETARY FUND BALANCE $ 1,441,108 $ 2,368,354 $ 2,464,148 $ 2,604,480 $ 2,604,480 277
8/14/2026
CITY OF BANNING
SUMMARY OF REVENUES AND EXPENDITURES
FY 2026-2027 PROPOSED OPERATING BUDGET TRAFFIC CONTROL FACILITY FUND (420)
AUDITED
ACTUALS
2023-2024
UNAUDITED
ACTUALS
2024-2025
AMENDED
BUDGET
2025-2026
UNAUDITED
ACTUALS
2025-2026
PROPOSED
2026-2027
% CHANGE OVER
PRIOR YEAR
BEGINNING FUND BALANCE $ 1,998,165 $ 2,137,290 $ 2,097,853 $ 2,097,853 $ 1,813,670 REVENUES:
INTEREST $ 56,724 $ 59,251 $ 32,000 $ (2,701) - -100%
SUNDRY CHARGES 89,921 71,589 100,001 6,818 - -100%
FUND BALANCE SCHEDULE RECONCILIATION - - - - - -100%
TOTAL REVENUES $ 146,645 $ 130,840 $ 132,001 $ 4,117 - -100% TOTAL SOURCES $ 2,144,810 $ 2,268,130 $ 2,229,854 $ 2,101,970 $ 1,813,670 EXPENSES:
PERSONNEL SERVICES
PERSONNEL SUBTOTAL - - - - - 0%
MAINTENANCE & OPERATIONS EXPENSES
INTERFUND SERVICE PAYMENTS $ 656 $ 640 $ 695 - - 0%
CAPITAL EXPENDITURES 6,864 169,637 1,051,800 288,299 - -100% FUND BALANCE SCHEDULE RECONCILIATION - - - - - 0%
MAINTENANCE & OPERATIONS EXPENSES TOTAL $ 7,520 $ 170,277 $ 1,052,495 $ 288,299 - -100% TOTAL EXPENDITURES $ 7,520 $ 170,277 $ 1,052,495 $ 288,299 - OPERATING YEAR OVERAGE/(SHORTAGE) $ 139,125 $ (39,437) $ (920,494) $ (284,182) - BUDGETARY FUND BALANCE $ 2,137,290 $ 2,097,853 $ 1,177,359 $ 1,813,670 $ 1,813,670 278
8/14/2026
CITY OF BANNING
SUMMARY OF REVENUES AND EXPENDITURES
FY 2026-2027 PROPOSED OPERATING BUDGET GENERAL FACILITIES FUND (430)
AUDITED
ACTUALS
2023-2024
UNAUDITED
ACTUALS
2024-2025
AMENDED
BUDGET
2025-2026
UNAUDITED
ACTUALS
2025-2026
PROPOSED
2026-2027
% CHANGE OVER
PRIOR YEAR
BEGINNING FUND BALANCE $ 543,218 $ 499,229 $ 1,011,397 $ 1,011,397 $ 1,237,441 REVENUES:
INTEREST $ 15,056 $ 16,927 $ 8,000 $ (1,056) - -100%
SUNDRY CHARGES 19,708 517,565 20,000 227,100 - -100%
INTERFUND TRANSFERS 84,248 - - - - 0%
FUND BALANCE SCHEDULE RECONCILIATION - - - - - -100%
TOTAL REVENUES $ 119,012 $ 534,492 $ 28,000 $ 226,044 - -100% TOTAL SOURCES $ 662,230 $ 1,033,721 $ 1,039,397 $ 1,237,441 $ 1,237,441 EXPENSES:
PERSONNEL SERVICES
PERSONNEL SUBTOTAL - - - - - 0%
MAINTENANCE & OPERATIONS EXPENSES
INTERFUND SERVICE PAYMENTS $ 189 $ 22,324 $ 200 - - 0%
CAPITAL EXPENDITURES 162,812 - 169,300 - - 0%
MAINTENANCE & OPERATIONS EXPENSES TOTAL $ 163,001 $ 22,324 $ 169,500 - - 0% TOTAL EXPENDITURES $ 163,001 $ 22,324 $ 169,500 - -
OPERATING YEAR OVERAGE/(SHORTAGE) $ (43,989) $ 512,168 $ (141,500) $ 226,044 - BUDGETARY FUND BALANCE $ 499,229 $ 1,011,397 $ 869,897 $ 1,237,441 $ 1,237,441 279
8/14/2026
CITY OF BANNING
SUMMARY OF REVENUES AND EXPENDITURES
FY 2026-2027 PROPOSED OPERATING BUDGET SUNSET GRADE SEPARATION FUND (441)
AUDITED
ACTUALS
2023-2024
UNAUDITED
ACTUALS
2024-2025
AMENDED
BUDGET
2025-2026
UNAUDITED
ACTUALS
2025-2026
PROPOSED
2026-2027
% CHANGE OVER
PRIOR YEAR
BEGINNING FUND BALANCE - $ (11) $ (11) $ (11) $ (11)
REVENUES:
TOTAL REVENUES - - - - - 0%
TOTAL SOURCES - $ (11) $ (11) $ (11) $ (11)
EXPENSES:
PERSONNEL SERVICES
PERSONNEL SUBTOTAL - - - - - 0%
MAINTENANCE & OPERATIONS EXPENSES
INTERFUND SERVICE PAYMENTS $ 11 - - - - 0%
MAINTENANCE & OPERATIONS EXPENSES TOTAL $ 11 - - - - 0% TOTAL EXPENDITURES $ 11 - - - -
OPERATING YEAR OVERAGE/(SHORTAGE) $ (11) - - - -
BUDGETARY FUND BALANCE $ (11) $ (11) $ (11) $ (11) $ (11) 280
8/14/2026
CITY OF BANNING
SUMMARY OF REVENUES AND EXPENDITURES
FY 2026-2027 PROPOSED OPERATING BUDGET WILSON MEDIAN FUND (444)
AUDITED
ACTUALS
2023-2024
UNAUDITED
ACTUALS
2024-2025
AMENDED
BUDGET
2025-2026
UNAUDITED
ACTUALS
2025-2026
PROPOSED
2026-2027
% CHANGE OVER
PRIOR YEAR
BEGINNING FUND BALANCE $ 401,057 $ 412,187 $ 423,868 $ 423,868 $ 423,332 REVENUES:
INTEREST $ 11,259 $ 11,797 $ 6,000 $ (536) - -100%
FUND BALANCE SCHEDULE RECONCILIATION - - - - - -100%
TOTAL REVENUES $ 11,259 $ 11,797 $ 6,000 $ (536) - -100% TOTAL SOURCES $ 412,317 $ 423,984 $ 429,868 $ 423,332 $ 423,332 EXPENSES:
PERSONNEL SERVICES
PERSONNEL SUBTOTAL - - - - - 0%
MAINTENANCE & OPERATIONS EXPENSES
INTERFUND SERVICE PAYMENTS $ 130 $ 116 $ 137 - - 0%
MAINTENANCE & OPERATIONS EXPENSES TOTAL $ 130 $ 116 $ 137 - - 0% TOTAL EXPENDITURES $ 130 $ 116 $ 137 - -
OPERATING YEAR OVERAGE/(SHORTAGE) $ 11,130 $ 11,681 $ 5,863 $ (536) - BUDGETARY FUND BALANCE $ 412,187 $ 423,868 $ 429,731 $ 423,332 $ 423,332 281
8/14/2026
CITY OF BANNING
SUMMARY OF REVENUES AND EXPENDITURES
FY 2026-2027 PROPOSED OPERATING BUDGET PARK DEVELOPMENT FUND (451)
AUDITED
ACTUALS
2023-2024
UNAUDITED
ACTUALS
2024-2025
AMENDED
BUDGET
2025-2026
UNAUDITED
ACTUALS
2025-2026
PROPOSED
2026-2027
% CHANGE OVER
PRIOR YEAR
BEGINNING FUND BALANCE $ 398,956 $ 300,126 $ 568,516 $ 568,516 $ 426,318 REVENUES:
INTEREST $ 4,816 $ 9,390 $ 5,000 $ (670) - -100%
REVENUE FROM STATE 196,926 - - - - 0%
SUNDRY CHARGES 88,925 367,107 105,865 107,659 - -100%
FUND BALANCE SCHEDULE RECONCILIATION - - - (100,000) 100,000 -200% TOTAL REVENUES $ 290,667 $ 376,497 $ 110,865 $ 6,989 $ 100,000 1331% TOTAL SOURCES $ 689,623 $ 676,623 $ 679,381 $ 575,505 $ 526,318 EXPENSES:
PERSONNEL SERVICES
PERSONNEL SUBTOTAL - - - - - 0%
MAINTENANCE & OPERATIONS EXPENSES
INTERFUND SERVICE PAYMENTS $ 719 $ 12,436 $ 879 - - 0%
CONTRACT SVC-RENTAL & LEASE 95,671 50,926 191,343 95,671 - -100% CONTRACT SVC-PROFESSIONAL - 40,000 - 40,000 - -100%
INTERFUND TRANSFERS - - 225,000 - - 0%
DEBT SERVICE-PRINCIPAL 295,210 - - - - 0%
DEBT SERVICE-INTEREST 1,716 - - - - 0%
CAPITAL EXPENDITURES (3,819) - 5,000 (42,156) - -100%
FUND BALANCE SCHEDULE RECONCILIATION - 4,745 - 55,672 135,671 144% MAINTENANCE & OPERATIONS EXPENSES TOTAL $ 389,497 $ 108,107 $ 422,222 $ 149,187 $ 135,671 -9% TOTAL EXPENDITURES $ 389,497 $ 108,107 $ 422,222 $ 149,187 $ 135,671 OPERATING YEAR OVERAGE/(SHORTAGE) $ (98,830) $ 268,390 $ (311,357) $ (142,198) $ (35,671) BUDGETARY FUND BALANCE $ 300,126 $ 568,516 $ 257,159 $ 426,318 $ 390,647 282
8/14/2026
CITY OF BANNING
SUMMARY OF REVENUES AND EXPENDITURES
FY 2026-2027 PROPOSED OPERATING BUDGET CAPITAL IMPROVEMENT FUND (470)
AUDITED
ACTUALS
2023-2024
UNAUDITED
ACTUALS
2024-2025
AMENDED
BUDGET
2025-2026
UNAUDITED
ACTUALS
2025-2026
PROPOSED
2026-2027
% CHANGE OVER
PRIOR YEAR
BEGINNING FUND BALANCE $ 653,601 $ 687,685 $ 715,891 $ 715,891 $ 718,261 REVENUES:
INTEREST $ 34,168 $ 31,426 - $ 2,370 - -100%
FUND BALANCE SCHEDULE RECONCILIATION - - - - - -100%
TOTAL REVENUES $ 34,168 $ 31,426 - $ 2,370 - -100%
TOTAL SOURCES $ 687,769 $ 719,111 $ 715,891 $ 718,261 $ 718,261 EXPENSES:
PERSONNEL SERVICES
PERSONNEL SUBTOTAL - - - - - 0%
MAINTENANCE & OPERATIONS EXPENSES
INTERFUND SERVICE PAYMENTS $ 84 $ 3,220 $ 88 - - 0%
MAINTENANCE & OPERATIONS EXPENSES TOTAL $ 84 $ 3,220 $ 88 - - 0% TOTAL EXPENDITURES $ 84 $ 3,220 $ 88 - -
OPERATING YEAR OVERAGE/(SHORTAGE) $ 34,084 $ 28,206 $ (88) $ 2,370 - BUDGETARY FUND BALANCE $ 687,685 $ 715,891 $ 715,803 $ 718,261 $ 718,261 283
8/14/2026
CITY OF BANNING
SUMMARY OF REVENUES AND EXPENDITURES
FY 2026-2027 PROPOSED OPERATING BUDGET AIRPORT FUND (600)
AUDITED
ACTUALS
2023-2024
UNAUDITED
ACTUALS
2024-2025
AMENDED
BUDGET
2025-2026
UNAUDITED
ACTUALS
2025-2026
PROPOSED
2026-2027
% CHANGE OVER
PRIOR YEAR
BEGINNING FUND BALANCE $ 2,334,791 $ 2,053,238 $ 1,633,069 $ 1,633,069 $ 1,319,103 REVENUES:
INTEREST $ 56 $ 61 - $ 16 $ 50 209%
OTHER INCOME 124,113 116,357 125,600 600 120,600 20000% REVENUE FROM FEDERAL 7,052 (7,052) - - - 0%
CHARGES FOR CURRENT SVC 84,506 37,337 30,000 6,590 50,000 659% SUNDRY CHARGES (207) 3 - - - 0%
INTERFUND TRANSFERS 261 1,779 - - - 0%
FUND BALANCE SCHEDULE RECONCILIATION - - - - - -100%
TOTAL REVENUES $ 215,781 $ 148,484 $ 155,600 $ 7,206 $ 170,650 2268% TOTAL SOURCES $ 2,550,572 $ 2,201,722 $ 1,788,669 $ 1,640,275 $ 1,489,753 EXPENSES:
PERSONNEL SERVICES
SALARY & WAGES $ 72,686 $ 76,637 $ 77,688 $ 63,324 $ 176,720 179% FRINGE BENEFITS 32,404 50,393 37,313 16,238 - -100%
PERSONNEL SUBTOTAL $ 105,091 $ 127,030 $ 115,001 $ 79,562 $ 176,720 122%
MAINTENANCE & OPERATIONS EXPENSES
CONTRACTUAL SERVICES $ 344 $ 1 $ 900 - $ 900 Cannot calculate CONTRACTUAL SERVICES-UTILITIES 25,802 25,033 23,500 27,734 30,800 11% CONTRACT SVC REPAIR & MAINTENANCE 12,585 13,088 31,875 21,733 11,195 -48% CONTRACT SVC-PROFESSIONAL 9,100 4,950 10,300 4,950 20,000 304% DEPARTMENTAL SUPPLIES 67,138 28,332 50,080 56,675 50,500 -11% SUNDRY CHARGES & SPECIAL PROGRAMS 3,653 6,573 3,275 4,319 4,750 10% BAD DEBT & DEPRECIATION 217,616 168,199 - - - 0%
INTERFUND SERVICE PAYMENTS 67,807 103,484 81,884 126,199 127,327 1% NONCAPITALIZED ASSETS - 5,490 3,000 - - 0%
CONTRA EXPENDITURE (11,802) 88,477 - - - 0%
FUND BALANCE SCHEDULE RECONCILIATION - (2,002) - - - -100% MAINTENANCE & OPERATIONS EXPENSES TOTAL $ 392,243 $ 441,624 $ 204,814 $ 241,610 $ 245,472 2% TOTAL EXPENDITURES $ 497,334 $ 568,654 $ 319,815 $ 321,172 $ 422,192 OPERATING YEAR OVERAGE/(SHORTAGE) $ (281,553) $ (420,170) $ (164,215) $ (313,966) $ (251,542) BUDGETARY FUND BALANCE $ 2,053,238 $ 1,633,069 $ 1,468,854 $ 1,319,103 $ 1,067,561 284
8/14/2026
CITY OF BANNING
SUMMARY OF REVENUES AND EXPENDITURES
FY 2026-2027 PROPOSED OPERATING BUDGET TRANSIT OPERATIONS FUND (610)
AUDITED
ACTUALS
2023-2024
UNAUDITED
ACTUALS
2024-2025
AMENDED
BUDGET
2025-2026
UNAUDITED
ACTUALS
2025-2026
PROPOSED
2026-2027
% CHANGE OVER
PRIOR YEAR
BEGINNING FUND BALANCE $ (1,127,493) $ 2,050,226 $ 5,159,347 $ 5,159,347 $ 3,963,952 REVENUES:
OTHER TAXES $ 1,773,052 $ 2,602,636 $ 2,725,449 $ 2,541,389 $ 2,599,600 2% INTEREST 9,417 72,547 8,000 (2,867) - -100%
OTHER INCOME - - 6,061,216 - - 0%
REVENUE FROM STATE 4,148,420 96,744 1,776,946 - 10,015,748 Cannot calculate REVENUE FROM FEDERAL 5,181 - - - - 0%
CHARGES FOR CURRENT SVC 37,032 151,062 102,599 582,166 25,000 -96% SUNDRY CHARGES 47,595 30,695 20,191 - - 0%
OTHER REVENUE - 2,919,575 - - - 0%
INTERFUND TRANSFERS 137,590 197,590 - - - 0%
FUND BALANCE SCHEDULE RECONCILIATION - (164,984) - (504,901) 540,000 -207% TOTAL REVENUES $ 6,158,287 $ 5,905,866 $ 10,694,401 $ 2,615,788 $ 13,180,348 404% TOTAL SOURCES $ 5,030,795 $ 7,956,092 $ 15,853,748 $ 7,775,135 $ 17,144,300 EXPENSES:
PERSONNEL SERVICES
SALARY & WAGES $ 941,418 $ 959,760 $ 973,571 $ 803,421 $ 1,574,148 96% FRINGE BENEFITS 553,345 521,056 619,831 333,679 - -100% PERSONNEL SUBTOTAL $ 1,494,763 $ 1,480,816 $ 1,593,402 $ 1,137,100 $ 1,574,148 38%
MAINTENANCE & OPERATIONS EXPENSES
AMORTIZATION $ 5,654 $ 5,654 - - - 0%
CONTRACTUAL SERVICES 9,796 9,074 13,972 3,714 16,000 331% CONTRACT SVC-EMPLOYEE SPECIAL 9,359 9,835 8,289 23,476 - -100% CONTRACTUAL SERVICES-UTILITIES 10,871 19,118 9,772 38,350 - -100% CONTRACT SVC REPAIR & MAINTENANCE 825 2,242 66,804 133,311 - -100% CONTRACT SVC-RENTAL & LEASE - 3,196 - 22,000 600 -97%
CONTRACT SVC-PROFESSIONAL 16,626 3,595 314,347 91,687 3,500 -96% DEPARTMENTAL SUPPLIES 2,325 5,189 136,208 6,751 414,500 6040% SUNDRY CHARGES & SPECIAL PROGRAMS 3,232 (2,162) - 40 - -100% BAD DEBT & DEPRECIATION 409,370 480,096 - - - 0%
INTERFUND SERVICE PAYMENTS 924,547 1,065,608 1,924,101 790,333 856,765 8% INTERFUND TRANSFERS - - - 464,000 55,000 -88%
NONCAPITALIZED ASSETS 4,129 1,500 9,826 15,779 155,000 882% CAPITAL EXPENDITURES 11,433 1,367,497 2,173,787 1,722,926 15,000 -99% CONTRA EXPENDITURE 77,638 (306,299) - - - 0%
FUND BALANCE SCHEDULE RECONCILIATION - (1,348,214) - (638,284) 638,600 -200% MAINTENANCE & OPERATIONS EXPENSES TOTAL $ 1,485,806 $ 1,315,929 $ 4,657,106 $ 2,674,083 $ 2,154,965 -19% TOTAL EXPENDITURES $ 2,980,569 $ 2,796,745 $ 6,250,508 $ 3,811,183 $ 3,729,113 OPERATING YEAR OVERAGE/(SHORTAGE) $ 3,177,719 $ 3,109,121 $ 4,443,893 $ (1,195,395) $ 9,451,235 BUDGETARY FUND BALANCE $ 2,050,226 $ 5,159,347 $ 9,603,240 $ 3,963,952 $ 13,415,187 285
8/14/2026
CITY OF BANNING
SUMMARY OF REVENUES AND EXPENDITURES
FY 2026-2027 PROPOSED OPERATING BUDGET ALL WATER FUNDS
AUDITED
ACTUALS
2023-2024
UNAUDITED
ACTUALS
2024-2025
AMENDED
BUDGET
2025-2026
UNAUDITED
ACTUALS
2025-2026
PROPOSED
2026-2027
% CHANGE OVER
PRIOR YEAR
BEGINNING FUND BALANCE $ 12,036,587 $ 28,350,909 $ 51,979,749 $ 51,979,749 $ 53,073,273 REVENUES:
UTILITY FUNDS $ 13,288,760 $ 16,312,665 $ 13,592,500 $ 17,663,299 $ 18,150,000 3% INTEREST 781,846 862,755 428,000 (38,964) 2,750 -107%
OTHER INCOME 12,988,051 11,960,403 - - - 0%
REVENUE FROM STATE 656,835 3,506,663 - 1,470,105 - -100% REVENUE FROM COUNTY 402,825 - - - - 0%
REVENUE FROM FEDERAL 91,299 1,215,267 - 4,319,783 - -100% SUNDRY CHARGES 71,149 9,010 65,155 4,434 - -100%
OTHER REVENUE 754,706 625,093 675,000 434,411 175,000 -60% INTERFUND TRANSFERS 4,232,596 3,598,939 1,991,263 - 30,491 Cannot calculate FUND BALANCE SCHEDULE RECONCILIATION - 2,580,677 - - - -100% TOTAL REVENUES $ 33,268,067 $ 40,671,472 $ 16,751,918 $ 23,853,067 $ 18,358,241 -23% TOTAL SOURCES $ 45,304,653 $ 69,022,381 $ 68,731,667 $ 75,832,816 $ 71,431,514 EXPENSES:
PERSONNEL SERVICES
SALARY & WAGES $ 1,826,285 $ 2,118,444 $ 2,194,946 $ 1,887,322 $ 3,887,351 106% FRINGE BENEFITS 947,214 1,093,554 1,180,139 689,044 - -100% PERSONNEL SUBTOTAL $ 2,773,499 $ 3,211,998 $ 3,375,085 $ 2,576,366 $ 3,887,351 51%
MAINTENANCE & OPERATIONS EXPENSES
INTERFUND SERVICE PYMTS - - - $ 16,870 - -100%
CONTRACTUAL SERVICES 99,569 133,485 214,658 104,122 160,000 54% CONTRACT SVC-EMPLOYEE SPECIAL 16,943 20,921 20,420 17,497 19,000 9% CONTRACTUAL SERVICES-UTILITIES 851,933 1,335,198 1,436,141 1,390,040 1,635,000 18% COST OF GOODS 894,451 517,159 1,250,000 446,889 800,000 79% CONTRACT SVC REPAIR & MAINTENANCE 100,929 70,134 141,287 39,680 97,500 146% CONTRACT SVC-RENTAL & LEASE (151,233) (38,935) 135,621 107,767 115,000 7% CONTRACT SVC-PROFESSIONAL 320,940 432,867 559,146 202,257 453,500 124% DEPARTMENTAL SUPPLIES 47,385 52,976 75,181 51,327 50,000 -3% SUNDRY CHARGES & SPECIAL PROGRAMS 735,685 664,036 220,767 1,114,399 182,500 -84% SPECIAL UTILITY COSTS 498,412 743,288 1,015,775 506,596 855,000 69% BAD DEBT & DEPRECIATION 2,058,213 2,199,757 - - - 0%
INTERFUND SERVICE PAYMENTS 1,858,742 3,347,996 1,781,490 820,160 2,679,093 227% CONTRA EXPENDITURE 179,054 512,167 - - - 0%
INTERFUND TRANSFERS 4,258,456 3,785,054 2,461,263 - - 0% DEBT SERVICE-PRINCIPAL 1,240,000 - 1,212,500 1,305,000 1,405,000 8% DEBT SERVICE-INTEREST 781,268 719,896 773,688 649,438 582,563 -10% DEBT SERVICE EXPENSE (73,631) (73,631) (73,906) 3,025 (178,583) -6004% AMORTIZATION 161,250 173,113 - - - 0%
NONCAPITALIZED ASSETS 8,700 24,325 30,848 9,758 - -100% CAPITAL EXPENDITURES 161,204 744,300 350,373 - - 0%
SPECIAL UTILITY CAPITAL ITEMS 131,975 116,654 19,200,058 10,109,749 - -100% FUND BALANCE SCHEDULE RECONCILIATION - (1,650,127) - 3,288,603 35,000 -99% MAINTENANCE & OPERATIONS EXPENSES TOTAL $ 14,180,245 $ 13,830,634 $ 30,805,310 $ 20,183,177 $ 8,890,572 -56% TOTAL EXPENDITURES $ 16,953,744 $ 17,042,632 $ 34,180,395 $ 22,759,543 $ 12,777,923 OPERATING YEAR OVERAGE/(SHORTAGE) $ 16,314,322 $ 23,628,840 $ (17,428,477) $ 1,093,524 $ 5,580,318 BUDGETARY FUND BALANCE $ 28,350,909 $ 51,979,749 $ 34,551,272 $ 53,073,273 $ 58,653,591 286
8/14/2026
CITY OF BANNING
SUMMARY OF REVENUES AND EXPENDITURES
FY 2026-2027 PROPOSED OPERATING BUDGET ALL WASTEWATER FUNDS
AUDITED
ACTUALS
2023-2024
UNAUDITED
ACTUALS
2024-2025
AMENDED
BUDGET
2025-2026
UNAUDITED
ACTUALS
2025-2026
PROPOSED
2026-2027
% CHANGE OVER
PRIOR YEAR
BEGINNING FUND BALANCE $ 9,854,959 $ 22,407,804 $ 30,942,329 $ 30,942,329 $ 36,194,009 REVENUES:
UTILITY FUNDS $ 8,361,305 $ 8,549,618 $ 8,680,000 $ 9,811,139 $ 9,815,395 0% INTEREST 607,610 748,420 349,000 (34,213) 35 -100%
OTHER INCOME 7,953,080 4,423,097 - - - 0%
REVENUE FROM STATE 80,305 - - - - 0%
REVENUE FROM FEDERAL 30 - - - - 0%
SUNDRY CHARGES 13,209 - 3,393 - - 0%
OTHER REVENUE 150,846 151,830 226,650 121,817 - -100%
INTERFUND TRANSFERS 351,597 735,840 290,920 - 104,248 Cannot calculate FUND BALANCE SCHEDULE RECONCILIATION - 12,755 - 3,393 (104,283) -3174% TOTAL REVENUES $ 17,517,983 $ 14,621,560 $ 9,549,963 $ 9,902,136 $ 9,815,395 -1% TOTAL SOURCES $ 27,372,942 $ 37,029,364 $ 40,492,292 $ 40,844,465 $ 46,009,404 EXPENSES:
PERSONNEL SERVICES
SALARY & WAGES $ 687,916 $ 794,292 $ 1,004,791 $ 786,506 $ 1,336,545 70% FRINGE BENEFITS 365,470 453,095 584,427 307,879 - -100% PERSONNEL SUBTOTAL $ 1,053,387 $ 1,247,387 $ 1,589,218 $ 1,094,385 $ 1,336,545 22%
MAINTENANCE & OPERATIONS EXPENSES
CONTRACTUAL SERVICES $ 956,809 $ 1,011,659 $ 1,153,617 $ 1,017,974 $ 1,149,873 13% CONTRACT SVC-EMPLOYEE SPECIAL 8,592 4,659 13,952 4,932 5,950 21% CONTRACTUAL SERVICES-UTILITIES 147,522 157,216 152,000 178,197 213,779 20% CONTRACT SVC REPAIR & MAINTENANCE 258,487 97,186 184,724 91,303 127,500 40% CONTRACT SVC-RENTAL & LEASE (24,442) 88,123 100,039 110,000 - -100% CONTRACT SVC-PROFESSIONAL 79,006 97,725 67,835 19,930 78,000 291% DEPARTMENTAL SUPPLIES 14,431 10,042 21,200 5,364 16,200 202% SUPPLIES-TECHNICAL - 10,000 - - - 0%
SUNDRY CHARGES & SPECIAL PROGRAMS 246,233 110,728 105,000 66,359 65,000 -2% SPECIAL UTILITY COSTS 60,087 52,229 193,339 115,396 107,500 -7% BAD DEBT & DEPRECIATION 994,988 657,904 - - - 0%
INTERFUND SERVICE PAYMENTS 765,758 1,263,452 854,587 178,050 1,095,253 515% INTERFUND TRANSFERS 518,661 922,880 471,920 - 471,920 Cannot calculate DEBT SERVICE-PRINCIPAL (94,312) 230,000 - 245,000 - -100% DEBT SERVICE-INTEREST 67,263 60,060 58,320 23,850 45,495 91% DEBT SERVICE EXPENSE (4,020) (4,020) (2,513) 3,000 (3,799) -227% AMORTIZATION 40,368 40,368 - - - 0%
NONCAPITALIZED ASSETS 8,549 21,398 43,606 11,904 2,500 -79% CAPITAL EXPENDITURES 2,639 - 128,745 - - 0%
SPECIAL UTILITY CAPITAL ITEMS 6,179 - 3,727,421 918,854 - -100% CONTRA EXPENDITURE (141,046) 458,593 - - - 0%
FUND BALANCE SCHEDULE RECONCILIATION - (450,555) - 565,957 70,304 -88% MAINTENANCE & OPERATIONS EXPENSES TOTAL $ 3,911,752 $ 4,839,647 $ 7,273,792 $ 3,556,071 $ 3,445,474 -3% TOTAL EXPENDITURES $ 4,965,138 $ 6,087,034 $ 8,863,010 $ 4,650,456 $ 4,782,019 OPERATING YEAR OVERAGE/(SHORTAGE) $ 12,552,845 $ 8,534,526 $ 686,953 $ 5,251,680 $ 5,033,376 BUDGETARY FUND BALANCE $ 22,407,804 $ 30,942,329 $ 31,629,282 $ 36,194,009 $ 41,227,385 287
8/14/2026
CITY OF BANNING
SUMMARY OF REVENUES AND EXPENDITURES
FY 2026-2027 PROPOSED OPERATING BUDGET REFUSE FUND (690)
AUDITED
ACTUALS
2023-2024
UNAUDITED
ACTUALS
2024-2025
AMENDED
BUDGET
2025-2026
UNAUDITED
ACTUALS
2025-2026
PROPOSED
2026-2027
% CHANGE OVER
PRIOR YEAR
BEGINNING FUND BALANCE $ 2,085,038 $ 1,042,519 $ 1,042,519 $ 1,042,519 $ 1,038,088 REVENUES:
TOTAL REVENUES - - - - - 0%
TOTAL SOURCES $ 2,085,038 $ 1,042,519 $ 1,042,519 $ 1,042,519 $ 1,038,088 EXPENSES:
PERSONNEL SERVICES
SALARY & WAGES - - - $ 1,138 - -100%
FRINGE BENEFITS - - - 242 - -100%
PERSONNEL SUBTOTAL - - - $ 1,379 - -100%
MAINTENANCE & OPERATIONS EXPENSES
CONTRACTUAL SERVICES - - $ (2,958) - - 0%
CONTRACT SVC-PROFESSIONAL - - (75) - - 0%
DEPARTMENTAL SUPPLIES - - - 879 - -100%
SPECIAL UTILITY COSTS - - - 2,205 - -100%
INTERFUND TRANSFERS 1,042,519 - - - - 0%
FUND BALANCE SCHEDULE RECONCILIATION - - - (33) - -100% MAINTENANCE & OPERATIONS EXPENSES TOTAL $ 1,042,519 - $ (3,033) $ 3,051 - -100% TOTAL EXPENDITURES $ 1,042,519 - $ (3,033) $ 4,430 -
OPERATING YEAR OVERAGE/(SHORTAGE) $ (1,042,519) - $ 3,033 $ (4,430) - BUDGETARY FUND BALANCE $ 1,042,519 $ 1,042,519 $ 1,045,552 $ 1,038,088 $ 1,038,088 288
8/14/2026
CITY OF BANNING
SUMMARY OF REVENUES AND EXPENDITURES
FY 2026-2027 PROPOSED OPERATING BUDGET REDEVELOPMENT OBLIGATION RETIREMENT FUND (805)
AUDITED
ACTUALS
2023-2024
UNAUDITED
ACTUALS
2024-2025
AMENDED
BUDGET
2025-2026
UNAUDITED
ACTUALS
2025-2026
PROPOSED
2026-2027
% CHANGE OVER
PRIOR YEAR
BEGINNING FUND BALANCE $ 1,869,623 $ 1,903,033 $ 1,823,299 $ 1,823,299 $ 2,630,221 REVENUES:
PROPERTY TAXES $ 2,455,366 $ 2,457,551 $ 2,968,802 $ 806,923 $ 2,433,817 202% FUND BALANCE SCHEDULE RECONCILIATION - - - - - -100%
TOTAL REVENUES $ 2,455,366 $ 2,457,551 $ 2,968,802 $ 806,923 $ 2,433,817 202% TOTAL SOURCES $ 4,324,989 $ 4,360,584 $ 4,792,101 $ 2,630,222 $ 5,064,038 EXPENSES:
PERSONNEL SERVICES
PERSONNEL SUBTOTAL - - - - - 0%
MAINTENANCE & OPERATIONS EXPENSES
INTERFUND SERVICE PAYMENTS $ 70 $ 95,088 $ 74 - - 0%
INTERFUND TRANSFERS 2,421,886 2,442,197 2,545,239 - 2,433,762 Cannot calculate MAINTENANCE & OPERATIONS EXPENSES TOTAL $ 2,421,956 $ 2,537,285 $ 2,545,313 - $ 2,433,762 Cannot calculate TOTAL EXPENDITURES $ 2,421,956 $ 2,537,285 $ 2,545,313 - $ 2,433,762 OPERATING YEAR OVERAGE/(SHORTAGE) $ 33,410 $ (79,734) $ 423,489 $ 806,923 $ 55 BUDGETARY FUND BALANCE $ 1,903,033 $ 1,823,299 $ 2,246,788 $ 2,630,221 $ 2,630,276 289
8/14/2026
CITY OF BANNING
SUMMARY OF REVENUES AND EXPENDITURES
FY 2026-2027 PROPOSED OPERATING BUDGET SA LOW/MOD FUND (810)
AUDITED
ACTUALS
2023-2024
UNAUDITED
ACTUALS
2024-2025
AMENDED
BUDGET
2025-2026
UNAUDITED
ACTUALS
2025-2026
PROPOSED
2026-2027
% CHANGE OVER
PRIOR YEAR
BEGINNING FUND BALANCE $ 1,685,186 $ 1,411,177 $ 1,298,289 $ 1,298,289 $ 935,209 REVENUES:
INTEREST $ 53,372 $ 52,623 $ 23,000 $ (1,530) - -100%
OTHER INCOME - 3,000 - 5,000 - -100%
REVENUE FROM STATE 417,700 88,468 - - - 0%
SUNDRY CHARGES 500 7,913 - 19,524 - -100%
INTERFUND TRANSFERS - 7,455 - - - 0%
FUND BALANCE SCHEDULE RECONCILIATION - - - - - -100%
TOTAL REVENUES $ 471,571 $ 159,459 $ 23,000 $ 22,994 - -100% TOTAL SOURCES $ 2,156,757 $ 1,570,636 $ 1,321,289 $ 1,321,283 $ 935,209 EXPENSES:
PERSONNEL SERVICES
PERSONNEL SUBTOTAL - - - - - 0%
MAINTENANCE & OPERATIONS EXPENSES
CONTRACTUAL SERVICES - $ 832 - - - 0%
CONTRACT SVC-PROFESSIONAL - - 4,325 - - 0%
DEPARTMENTAL SUPPLIES 1,886 - 711 - - 0%
SUNDRY CHARGES & SPECIAL PROGRAMS - 9,286 - 20,000 - -100% INTERFUND SERVICE PAYMENTS 50,563 53,188 55,673 - - 0%
INTERFUND TRANSFERS 86,531 584,121 - 244,528 - -100%
DEBT SERVICE-PRINCIPAL 113,046 - - - - 0%
DEBT SERVICE PROCEEDS (110,400) - - - - 0%
CAPITAL EXPENDITURES 603,954 217,273 118,561 140,835 80,000 -43% FUND BALANCE SCHEDULE RECONCILIATION - (592,354) - (19,289) 20,000 -204% MAINTENANCE & OPERATIONS EXPENSES TOTAL $ 745,580 $ 272,346 $ 179,270 $ 386,074 $ 100,000 -74% TOTAL EXPENDITURES $ 745,580 $ 272,346 $ 179,270 $ 386,074 $ 100,000 OPERATING YEAR OVERAGE/(SHORTAGE) $ (274,009) $ (112,887) $ (156,270) $ (363,080) $ (100,000) BUDGETARY FUND BALANCE $ 1,411,177 $ 1,298,289 $ 1,142,019 $ 935,209 $ 835,209 290
8/14/2026
CITY OF BANNING
SUMMARY OF REVENUES AND EXPENDITURES
FY 2026-2027 PROPOSED OPERATING BUDGET SA DEBT SERVICE FUND (830)
AUDITED
ACTUALS
2023-2024
UNAUDITED
ACTUALS
2024-2025
AMENDED
BUDGET
2025-2026
UNAUDITED
ACTUALS
2025-2026
PROPOSED
2026-2027
% CHANGE OVER
PRIOR YEAR
BEGINNING FUND BALANCE $ (23,265,684) $ (22,309,564) $ (21,026,492) $ (21,026,492) $ (21,028,812) REVENUES:
INTERFUND TRANSFERS $ 2,171,886 $ 2,192,197 $ 2,191,282 $ 2,191,282 $ 2,433,762 11% TOTAL REVENUES $ 2,171,886 $ 2,192,197 $ 2,191,282 $ 2,191,282 $ 2,433,762 11% TOTAL SOURCES $ (21,093,798) $ (20,117,367) $ (18,835,210) $ (18,835,210) $ (18,595,050) EXPENSES:
PERSONNEL SERVICES
PERSONNEL SUBTOTAL - - - - - 0%
MAINTENANCE & OPERATIONS EXPENSES
CONTRACT SVC-PROFESSIONAL - $ 1,750 $ 7,575 - - 0%
INTERFUND SERVICE PAYMENTS 369 - 397 - - 0%
DEBT SERVICE-PRINCIPAL - 1,320,000 1,390,000 1,390,000 - -100% DEBT SERVICE-INTEREST 1,124,798 547,674 865,057 793,057 752,791 -5% DEBT SERVICE EXPENSE 90,600 165,211 15,714 2,970 16,209 446% FUND BALANCE SCHEDULE RECONCILIATION - (1,125,510) - 7,575 1,390,000 18250% MAINTENANCE & OPERATIONS EXPENSES TOTAL $ 1,215,766 $ 909,125 $ 2,278,743 $ 2,193,602 $ 2,159,000 -2% TOTAL EXPENDITURES $ 1,215,766 $ 909,125 $ 2,278,743 $ 2,193,602 $ 2,159,000 OPERATING YEAR OVERAGE/(SHORTAGE) $ 956,120 $ 1,283,072 $ (87,461) $ (2,320) $ 274,762 BUDGETARY FUND BALANCE $ (22,309,564) $ (21,026,492) $ (21,113,953) $ (21,028,812) $ (20,754,050) 291
8/14/2026
CITY OF BANNING
SUMMARY OF REVENUES AND EXPENDITURES
FY 2026-2027 PROPOSED OPERATING BUDGET BEA PROJECT FUND (840)
AUDITED
ACTUALS
2023-2024
UNAUDITED
ACTUALS
2024-2025
AMENDED
BUDGET
2025-2026
UNAUDITED
ACTUALS
2025-2026
PROPOSED
2026-2027
% CHANGE OVER
PRIOR YEAR
BEGINNING FUND BALANCE $ 3,496,758 $ 3,611,589 $ 3,610,999 $ 3,610,999 $ 3,611,031 REVENUES:
INTEREST $ 386 $ 382 - $ 32 - -100%
SUNDRY CHARGES 37,557 - - - - 0%
FUND BALANCE SCHEDULE RECONCILIATION - - - - - -100%
TOTAL REVENUES $ 37,943 $ 382 - $ 32 - -100%
TOTAL SOURCES $ 3,534,701 $ 3,611,971 $ 3,610,999 $ 3,611,031 $ 3,611,031 EXPENSES:
PERSONNEL SERVICES
PERSONNEL SUBTOTAL - - - - - 0%
MAINTENANCE & OPERATIONS EXPENSES
BAD DEBT & DEPRECIATION $ 176 - - - - 0%
INTERFUND SERVICE PAYMENTS 31,869 972 34,995 - - 0%
CAPITAL EXPENDITURES 34,904 - - - - 0%
CAPITAL INFRASTRUCTURE (143,837) - 1 - - 0%
MAINTENANCE & OPERATIONS EXPENSES TOTAL $ (76,888) $ 972 $ 34,996 - - 0% TOTAL EXPENDITURES $ (76,888) $ 972 $ 34,996 - -
OPERATING YEAR OVERAGE/(SHORTAGE) $ 114,831 $ (590) $ (34,996) $ 32 - BUDGETARY FUND BALANCE $ 3,611,589 $ 3,610,999 $ 3,576,003 $ 3,611,031 $ 3,611,031 292
8/14/2026
CITY OF BANNING
SUMMARY OF REVENUES AND EXPENDITURES
FY 2026-2027 PROPOSED OPERATING BUDGET BEA LOW/MOD FUND (841)
AUDITED
ACTUALS
2023-2024
UNAUDITED
ACTUALS
2024-2025
AMENDED
BUDGET
2025-2026
UNAUDITED
ACTUALS
2025-2026
PROPOSED
2026-2027
% CHANGE OVER
PRIOR YEAR
BEGINNING FUND BALANCE $ 545,705 $ 545,662 $ 545,638 $ 545,638 $ 545,638 REVENUES:
TOTAL REVENUES - - - - - 0%
TOTAL SOURCES $ 545,705 $ 545,662 $ 545,638 $ 545,638 $ 545,638 EXPENSES:
PERSONNEL SERVICES
PERSONNEL SUBTOTAL - - - - - 0%
MAINTENANCE & OPERATIONS EXPENSES
INTERFUND SERVICE PAYMENTS $ 43 $ 24 $ 46 - - 0%
MAINTENANCE & OPERATIONS EXPENSES TOTAL $ 43 $ 24 $ 46 - - 0% TOTAL EXPENDITURES $ 43 $ 24 $ 46 - -
OPERATING YEAR OVERAGE/(SHORTAGE) $ (43) $ (24) $ (46) - - BUDGETARY FUND BALANCE $ 545,662 $ 545,638 $ 545,592 $ 545,638 $ 545,638 293
8/14/2026
CITY OF BANNING
SUMMARY OF REVENUES AND EXPENDITURES
FY 2026-2027 PROPOSED OPERATING BUDGET SA ADMIN FUND (850)
AUDITED
ACTUALS
2023-2024
UNAUDITED
ACTUALS
2024-2025
AMENDED
BUDGET
2025-2026
UNAUDITED
ACTUALS
2025-2026
PROPOSED
2026-2027
% CHANGE OVER
PRIOR YEAR
BEGINNING FUND BALANCE $ (2,583,369) $ (2,578,505) $ (2,579,161) $ (2,579,161) $ (2,579,161) REVENUES:
OTHER INCOME $ 19,500 - - - - 0%
TOTAL REVENUES $ 19,500 - - - - 0%
TOTAL SOURCES $ (2,563,869) $ (2,578,505) $ (2,579,161) $ (2,579,161) $ (2,579,161) EXPENSES:
PERSONNEL SERVICES
PERSONNEL SUBTOTAL - - - - - 0%
MAINTENANCE & OPERATIONS EXPENSES
BAD DEBT & DEPRECIATION $ 10,000 - - - - 0%
INTERFUND SERVICE PAYMENTS 4,636 656 5,132 - - 0%
MAINTENANCE & OPERATIONS EXPENSES TOTAL $ 14,636 $ 656 $ 5,132 - - 0% TOTAL EXPENDITURES $ 14,636 $ 656 $ 5,132 - -
OPERATING YEAR OVERAGE/(SHORTAGE) $ 4,864 $ (656) $ (5,132) - - BUDGETARY FUND BALANCE $ (2,578,505) $ (2,579,161) $ (2,584,293) $ (2,579,161) $ (2,579,161) 294