Banning City Council
September 10, 2026

September 10, 2026
4:00 p.m.

In Chambers
Council Chambers
99 E. Ramsey Street
Banning, CA 92220

1. CALL TO ORDER

2. PUBLIC COMMENTS - Agenda Items Only

3. WORKSHOP
AGENDA

ADJOURNED CITY COUNCIL - SPECIAL MEETING (WORKSHOP)

CITY OF BANNING, CALIFORNIA
The following information comprises the agenda for the special meeting of the Banning City Council, a joint meeting of the City Council and Banning Utility Authority, and the Banning City Council sitting in its capacity as the Banning Successor Agency Board.

This meeting is being held via Zoom so that members of the public may observe and participate in this meeting electronically. If you participate in this meeting via Zoom, you are agreeing to abide by the City's Zoom Community Standards for Public Meetings (provided in full on the last page of the agenda). Esta reunión se lleva a cabo en la Cámara y a través de Video/Teleconferencia en Zoom para que los miembros del público puedan observar y participar en esta reunión de manera electrónica. Si elige participar en esta reunión a través de Zoom, acepta cumplir con los Estándares comunitarios de Zoom para reuniones públicas de la ciudad (que se proporcionan en su totalidad en la última página de la agenda).

To observe and participate in the online video portion of the meeting through your personal computer or device, follow this link:
https://us02web.zoom.us/j/85614073658?pwd=fa1o06fQNWoNxe5as2b6JZ4mxkcaUR.1 Dial in: +1 669 900 9128
Meeting ID: 856 1407 3658
Password: 1913-92220
Join Via Audio/Passcode: 8464147627 - *9 raise hand
Per the City of Banning Manual of Procedural Guidelines, matters taken up by the Council before 10 p.m. may be concluded, but no new matters shall be taken up except upon a majority vote of the council members present and voting. Such an extension shall only be valid for one hour and each hour thereafter shall require a renewed action for the meeting to continue.

TELECOMMUTING LOCATION
Council Member Sheri Flynn will participate from the following location 7604 Solari Drive Austin, TX 78744
1 Adjourned City Council - Special Meeting (Workshop)
Agenda September 10, 2026 1

3.1 Continuation of the Fiscal Year 2026-27 Proposed Operating Budget - Workshop Presentation and Discussion

4. ADJOURNMENT
Recommendation: Staff recommends that the City Council:

1. Receive and file the presentation of the Fiscal Year 2026-27 Proposed Operating Budget;

2. Review the proposed General Fund, Special Revenue, Enterprise, and Internal Service budgets;

3. Provide direction to staff regarding budget priorities, service levels, and any requested adjustments; and

4. Direct staff to schedule the Proposed FY 2026-27 Budget for a public hearing and consideration of adoption at a regularly scheduled City Council meeting on September 22, 2026.

Zoom Community Standards for Public Meetings
By participating in this meeting on Zoom, you are agreeing to abide by the City of Banning’s Community Standards for Public Meetings. Zoom attendees that fail to adhere to these standards may be removed from the meeting room.

Your microphone must remain on mute, and you may only unmute your microphone when/if you are recognized by the Mayor.

Your camera must be turned off unless/until you are recognized by the Mayor.

To indicate a desire to make Public Comment, you must use the Raise Hand function. The Mayor will not recognize those who have not used the Raise Hand function.

Public Comment from Zoom attendees will immediately follow in-person comment from members of the public in Council Chambers.

If you fail to adhere to these community guidelines, you may be removed for disrupting the meeting occurring in Council Chambers. You may rejoin the meeting but may be removed for each violation of these community standards.

The chat function will be disabled for all City Council meetings on Zoom.

Estándares comunitarios de Zoom para Reuniones Públicas Al participar en esta reunión en Zoom, usted acepta cumplir con los Estándares Comunitarios para Reuniones Públicas de la ciudad de Banning. Los que atienden por Zoom que no cumplan con estos estándares pueden ser retirados de la sala de reuniones.

Su micrófono debe permanecer en silencio, y solo puede reactivar su micrófono cuando / si es reconocido por el alcalde.

Su cámara debe estar apagada a menos que sea reconocido por el alcalde.

Para indicar el deseo de hacer un Comentario Público, debe utilizar la función Levantar la mano. El alcalde no reconocerá a quienes no hayan utilizado la función Levantar la mano.

Los comentarios públicos de lo que atienden por Zoom seguirán inmediatamente los comentarios en persona de los miembros del público en las Cámaras del Consejo.

Si no cumple con estas pautas de la comunidad, es posible que lo destituyan por interrumpir la reunión que tiene lugar en las Cámaras del Consejo. Puede volver a unirse a la reunión, pero es posible que lo eliminen por cada violación de estos estándares de la comunidad.

La función de chat estará deshabilitada para todas las Reuniones del Ayuntamiento en Zoom.

AFFIDAVIT • DECLARACIÓN JURADA
IT IS HEREBY CERTIFIED under the laws of the State of California that the above agenda was posted on the City's website (www.banningca.gov) as well as the Bulletin Board at Banning City Hall, located at 99 E Ramsey Street, Banning, CA 92220, at least 24 hours in 2 Adjourned City Council - Special Meeting (Workshop)
Agenda September 10, 2026 2
advance of the meeting.
_________________________
Vickie Sellers, Elected City Clerk
Secretaria Municipal Electa
PUBLIC NOTICE • NOTICIA PÚBLICA
Meeting Agendas and Notices
Interested in receiving email and/or text notifications of upcoming City Council meetings? Sign up for meeting notifications through the City's website. Pursuant to amended Government Code §54957.5(b), staff reports and other public records related to open session agenda items are available on the City's website (www.banningca.gov/).

Public Comment
Agenda Items
Any member of the public may address this meeting of the City Council on any item appearing on the agenda. A five-minute limitation shall apply to each member of the public and no member of the public shall be permitted to share their time with any other person.

Non-Agenda Items
Any member of the public may address this meeting of the City Council on any item which does not appear on the regular meeting agenda but is of interest to the general public and is an item upon which the City Council may act. A three-minute limitation shall apply to each member of the public and no member shall be permitted to share their time with any other person. No action shall be taken, nor discussion held by the City Council, on any item which does not appear on the agenda, unless the action is otherwise authorized in accordance with the provisions of subdivision (b) of §54954.2 of the Government Code.

Special Assistance/Accessibility Requests
In compliance with the Americans with Disabilities Act, any member of the public may request that the agenda and agenda packet be mailed to them. If you need special assistance to participate in this meeting (such as translation services), please contact the City Clerk's Office. Advanced notification of at least 48 hours prior to the meeting will allow the city to make arrangements to ensure your accessibility.
¿Necesita servicios de traducción para participar? Contacto Oficina del Secretario de la Ciudad.

CONTACT • CONTACTO
City Clerk's Office | 951-922-3102 | [email protected] 99 East Ramsey Street, Banning, California 92220
3 Adjourned City Council - Special Meeting (Workshop)
Agenda September 10, 2026 3

CITY OF BANNING

STAFF REPORT
TO: CITY COUNCIL
FROM: Elizabeth Gibbs, City Manager
PREPARED BY: Elizabeth Gibbs, City Manager
Jennifer Terry, Finance Director
MEETING DATE: September 10, 2026
SUBJECT: Continuation of the Fiscal Year 2026-27 Proposed Operating Budget - Workshop Presentation and Discussion STAFF RECOMMENDATION:

Staff recommends that the City Council:

1. Receive and file the presentation of the Fiscal Year 2026-27 Proposed Operating Budget;

2. Review the proposed General Fund, Special Revenue, Enterprise, and Internal Service budgets;

3. Provide direction to staff regarding budget priorities, service levels, and any requested adjustments; and

4. Direct staff to schedule the Proposed FY 2026-27 Budget for a public hearing and consideration of adoption at a regularly scheduled City Council meeting on September 22, 2026.

BACKGROUND:

On August 18, 2026, August 20, 2026, and August 26, 2026, City Council held three scheduled workshops on the FY 2026-27 proposed budget. Between the three public workshops, City Council heard public testimony, and staff presented the City Manager's budget message, the proposed Budgetary and Fiscal Policies, and the General Fund departmental budgets. This fourth workshop is intended to review the remaining proposed budget items, specifically focusing on the enterprise funds, ask any remaining questions, and provide final direction prior to the budget being brought forward for formal adoption. Tonight's discussion will focus on the enterprise funds, which include, but are not limited to, the Electric Utility Fund, the Water and Wastewater Funds, and the Airport Fund.

On February 24, 2026, City Council adopted its Strategic Plan which established the priorities used to guide development of the Fiscal Year 2026-27 budget. On June 23, 2026, City Council adopted Resolution No. 2026-89 establishing continuing budgets and authorizing expenditures/appropriations until the earlier of September 30, 2026 or the adoption of operating budgets for Fiscal Year 2026-27.

Also at that meeting, City Council adopted Resolution No. 2026-102 declaring a fiscal emergency due to extraordinary financial circumstances threatening the City's ability to maintain essential municipal services.

This workshop is the fourth of four public budget workshops scheduled prior to the public hearing and consideration of adoption of the Final Fiscal Year 2026-27 Budget.

The draft budget presented tonight is structurally balanced on a citywide basis. Staff is seeking Council feedback on the assumptions, priorities, and service levels reflected in the Draft Budget before it is finalized for adoption.
4 JUSTIFICATION:

Conducting a budget workshop in advance of formal adoption allows the City Council to review the proposed Fiscal Year 2026-27 budget in detail, ask questions of staff, and provide policy direction before the budget is brought forward for formal adoption. This step ensures the adopted budget reflects Council priorities for service levels and fiscal sustainability.

Discussing these factors in a workshop setting, rather than at the time of adoption, gives staff the opportunity to incorporate Council feedback into the final budget document and reduces the likelihood of significant revisions late in the process.

FISCAL IMPACT:

There is no direct fiscal impact associated with receiving and filing this report. The Draft Budget presented tonight is preliminary; the fiscal impact of the City's Fiscal Year 2026-27 spending plan will be established upon City Council adoption of the Final Budget, currently anticipated at a public hearing on September 22, 2026.

ATTACHMENTS:

1. Resolution No. 2026-89.pdf

2. Resolution No. 2026-102.pdf

3. Fund Listing and Description.pdf

4. FY27 Estimated Ending Cash Balances by Fund.pdf

5. Banning_FY2026-27_Personnel_Summary with changes 09.10.2026.pdf

6. DRAFT Proposed Org Chart 09.10.2026.pdf

7. FY27 Proposed Individual Fund Summaries.pdf
5 2026-89
RESOLUTION 2026- 89

RESOLUTION OF THE BANNING CITY COUNCIL AND BOARDS OF THE

BANNING UTILITY AUTHORITY AND BANNING SUCCESSOR AGENCY,

ESTABLISHING CONTINUING BUDGETS AND AUTHORIZING

EXPENDITURES/ APPROPRIATIONS UNTIL THE EARLIER OF SEPTEMBER 30, 2026 OR THE ADOPTION OF OPERATING BUDGETS FOR FISCAL YEAR 2026- 2027
WHEREAS, the City Council of the City of Banning (" City") the Banning Utility Authority (" Authority"), and the Banning Successor Agency (" Successor Agency") are responsible for adopting operating budgets for their respective entities; and
WHEREAS, the City Council, Banning Utility Authority, and Banning Successor Agency passed the Fiscal Year 2025- 2026 Operating Budget; and
WHEREAS, the City Manager has provided a workout plan update at each City Council Meeting regarding the financial situation ofthe General Fund; and
WHEREAS, the workout plan requires a General Fund balanced budget to be presented for approval using only reoccurring revenues. Staff is evaluating all revenues and expenditures to determine what expenses can remain in the Fiscal Year 2026- 2027 Operating Budget; and WHEREAS, the City, Authority, and Successor Agency require the continued provision of municipal services and the payment of lawful obligations pending final adoption of the 2026- 2027 Fiscal Year - Annual Operating Budget; and
WHEREAS, With the assistance of City staff, the City Council, Banning Utility Authority, and Banning Successor Agency will be working on developing and reviewing the Fiscal Year 2026- 2027 Operating Budget and Capital Improvement schedules and have directed that expenditures/ appropriations continue at the same Fiscal Year 2025- 2026 Adopted Budget levels until the earlier of September 30, 2026 or upon the Fiscal Year 2026- 2027 Operating Budget being adopted by the City Council, Banning Utility Authority, and Banning Successor Agency; and
WHEREAS, the City Council, Banning Utility Authority, and Banning Successor Agency find that authorization of a continuing budget and expenditures/ appropriations as set forth herein, is necessary to preserve public health, safety, and welfare and ensure continuity of governmental operations; and WHEREAS, expenditures during the period of this continuing resolution shall be controlled through a prorated funding rate, based on the Fiscal Year 2025- 2026 Adopted Budget; and WHEREAS, the City Manager intends to and will work diligently to present a Fiscal Year 2026- 2027 Operating Budget to the City Council, Banning Utility Authority, and Banning Successor Agency for consideration no later than September 30, 2026.

NOW THEREFORE, the City Council of the City of Banning, Banning Utility Authority, and Banning Successor Agency do hereby ordain as follows:

SECTION l. RECITALS. The foregoing recitals are true and correct and are incorporated herein by this reference.

Resolution ---

6 2026-89
SECTION 2. CONTINUING BUDGET AUTHORITY. The City Council, Banning Utility Authority, and Banning Successor Agency hereby authorize a continuing budget and spending/ appropriation authority commencing on July 1, 2026, continuing through the earlier ofSeptember 30, 2026 or upon the City Council adopting the Fiscal Year 2026- 2027 Operating Budget.

SECTION 3. Authorized Expenditures. During the period of the continuing budget and appropriations, the City Manager, or designee, is authorized to incur expenditures and obligations at one quarter ( 1/4) of the prior year' s level of spending that are necessary for the continued operation of the City, Authority, and Successor Agency, including the following:

A. Expenditures necessary to meet payroll, employee benefits, debt service obligations, insurance premiums, utilities, contractual obligations, grant- funded activities, emergency expenditures, and other legally required payments and other expenses needed for the essential functions of the City, Authority, and Successor Agency as determined by the City Manager.

B. Capital improvement projects and capital purchases may proceed to the extent previously authorized by the City Council, Banning Utility Authority, or Banning Successor Agency, required by contract, supported by restricted funds, necessary to protect public health, safety and welfare, or approved by the City Manager.

SECTION 4. REVENUE COLLECTION AND ADMINISTRATION. The City Manager and other authorized officers are directed to continue the collection, receipt, deposit, accounting, and administration of all City, Authority, and Successor Agency revenues in accordance with applicable law and policies.

SECTION 5. BUDGET ADOPTION. Nothing in this Resolution shall be construed as adopting the Fiscal Year 2026- 2027 Operating Budget. The City Council, Banning Utility Authority, and Banning Successor Agency intend to consider and adopt the annual budget as soon as practicable.

SECTION 6. SEVERABILITY. If any provision of this Resolution or its application to any person or circumstance is held invalid, the remainder ofthis Resolution, including the application of its provisions to other persons or circumstances, shall not be affected and shall continue in full force and effect.

SECTION 7. EFFECTIVE DATE OF RESOLUTION. Thatthis Resolution shall take effect immediately upon its adoption.

SECTION 8. CERTIFICATION. That the City Clerk shall certify the passage ofthis Resolution and shall cause the same to be published according to law.

Resolution __

SIGNATURE PAGE BELOW]
7 2026-89
PASSED, APPROVED, AND ADOPTED this 9th day of June, 2026.

ATTEST:

Sandra Calderon, Deputy City Clerk
City of Banning
APPROVED AS TO FORM:

Joh
Sl& v , , urphy & Pinkney,
LLP
Resolution __

Rich~ rd ey; Mayor
City of Banning and Chair ofBanning Utility
Authority and Banning Successor Agency
8 CERTIFICATION:.

I, Sandra Calderon, Deputy City Clerk ofthe City ofBanning, California, do hereby certify that Resolution 2026-89 was duly introduced at a regular meeting of the City Council of the City of Banning, was duly adopted at a regular meeting of said City Council on the 9th day of June 2026, by the following vote, to wit:

AYES: Barrington, Flynn, Miller, Royce, Wallace
NOES: None
ABSENT: None
ABSTAIN: None
Resolution 2026- 89

Sandra Calderon, Deputy City Clerk
City ofBanning, California
9 RESOLUTION 2026- 102

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF BANNING, CALIFORNIA,

DECLARING A FISCAL EMERGENCY DUE TO EXTRAORDINARY FINANCIAL

CIRCUMSTANCES THREATENING THE CITY' S ABILITY TO MAINTAIN ESSENTIAL

MUNICIPAL SERVICES
WHEREAS, the City of Banning is committed to maintaining essential municipal services for the protection of the public health, safety, and welfare of its residents; and WHEREAS, the City Council recently conducted a May 14, 2026, Workshop-- Banning' s Workout Plan to Sustainability, where it received financial information demonstrating significant fiscal challenges affecting the City' s General Fund and overall financial condition; and WHEREAS, the City has been operating with annual General Fund budgets that were not structurally balanced for the last six years, which resulted in a reduction of a healthy FY 19-20

13.1 million Beginning Fund Balance ( savings account) to what we expect to be a n~gative

12.8 million by June 30, 2026, a dramatic $ 25.9 million reduction; and WHEREAS, in the past, the City relied on one- time resources, which made it inaccurately appear the annual budgets were structurally balanced ( ongoing revenues cover ongoing expenses), thus avoiding the very conversations that we are having today; and WHEREAS, the one- time resources have simply disappeared this fiscal year, and with unrealistic revenue projections in a budget that was adopted back in June 2024, resulting in an untenable General Fund-- Fund Balance estimate of negative $ 12.8 million at June 30, 2026, and if no dramatic action is taken now this deficit will likely more than double to negative $ 26 million through Fiscal Year 26-27; and
WHEREAS, the previous annual budgets lacked the appropriate level of transparency on the finances of the City; and
WHEREAS, the City Council discussed a comprehensive new Budgetary and Fiscal Policy at their May 14th Workshop that would reduce th_e likelihood of repeating the past; and WHEREAS, the City Manager has provided City Council with a Workout Plan to Sustainability with a Phase 1, which would include immediate but difficult budget reductions and other measures to " stop the fiscal bleeding" and eliminate the FY 26-27 General Fund budget operating deficit; and
WHEREAS, given the size of this inherited operating deficit, $ 14 million as a percentage of the current General Fund budget ($ 37 million), this will be a very difficult process leading to unprecedented budget reductions to stabilize the City' s General Fund; and WHEREAS, the City Manager is working with City staff and consultants to develop a FY 26- 27 Annual Operating Budget; and
Resolution 2026- 102

10 WHEREAS, the City Council finds that the preservation of essential governmental services and the protection of the public health, safety, and welfare constitute important public purposes requiring immediate but very difficult action; and
WHEREAS, it is very apparent that Banning' s current economy cannot sustain an appropriate level of City services, and it produces a higher unemployment rate and lower per household income for its residents when compared statewide or regionally; and WHEREAS, the City cannot solely tax its way out of this predicament; and WHEREAS, this Council further finds that extraordinary measures are necessary to stabilize the City' s finances, preserve essential public services, improve long- term fiscal sustainability for our children, and protect the interests of the residents of the City of Banning; and WHEREAS, the City Council desires to formally recognize the severity of the City' s financial condition and establish a framework for evaluating and implementing appropriate fiscal recovery measures; and
WHEREAS, the City Council is directing the City Manager to initiate decisions, proposals, and conversations that will be difficult and controversial; and NOW THEREFORE, the City Council of the City of Banning does hereby ordain as follows:

SECTION 1. RECITALS. The foregoing recitals are true and correct and are incorporated herein by this reference.

SECTION 2. DECLARATION OF FISCAL EMERGENCY. Based upon the foregoing recitals, the City Council hereby finds and declares that a fiscal emergency exists within the City of Banning due to extraordinary financial circumstances that threaten the City' s fiscal stability and its ability to provide essential municipal services and protect the public health, safety, and welfare.

SECTION 3. PERIODIC REVIEW. The City Council directs the City Manager to continue providing periodic reports regarding the City' s financial condition and the status of efforts undertaken to address the fiscal emergency.

SECTION 4. FISCAL RECOVERY MEASURES. The City Council directs the City Manager and City staff to evaluate, develop, and implement lawful measures necessary to address the fiscal emergency, including but not limited to:
a. Proposing a FY 26- 27 General Fund budget that is structurally balanced, i.e., ongoing expenditures are covered by ongoing revenues and conforms with the attached Draft Budgetary and Fiscal Policy.
b. Proposing additional multi- year strategies that will result in eliminating negative Fund Balances and pivoting to appropriate positive amounts.
c. Seek immediate economic development opportunities that contribute to Banning' s economy and resources to the City.
d. Expenditure reductions and cost- containment measures.

Resolution 2026- 102

11 e. Seek partnerships with our labor representatives and comply with State law, e.g., Meyers- Milias- Brown Act ( MMBA).
f. Operational efficiencies and organizational restructuring. g. Review of staffing levels, vacancies, and personnel expenditures. h. Deferral, modification, or reprioritization of capital projects and non- essential expenditures.

1. Identification of new revenue opportunities and cost- recovery measures.

J. Pursue grants, outside funding sources, and other financial assistance; and k. Any other lawful actions deemed necessary or beneficial to preserve essential municipal services and improve the City' s financial condition.

SECTION 5. CONTINUING EFFECT. This declaration shall remain in effect until terminated by resolution of the City Council upon a determination that the fiscal emergency no longer exists.

SECTION 6. SEVERABILITY. If any provision of this Resolution or its application to any person or circumstance is held invalid, the remainder of this Resolution, including the application of its provisions to other persons or circumstances, shall not be affected and shall continue in full force and effect.

SECTION 7. EFFECTIVE DATE OF RESOLUTION. That this Resolution shall take effect immediately upon its adoption.

SECTION 8. CERTIFICATION. That the City Clerk shall certify the passage of this Resolution and shall cause the same to be published according to law.

Resolution 2026- 102

SIGNATURES ON FOLLOWING PAGE]
12 PASSED, APPROVED, AND ADOPTED this 23 rd day of June, 2026.

ATTEST:

Sandra Calderon, Deputy City Clerk
City of Banning
APPROVED AS TO FORM:

John Pinkney, City Attorney
Slovak, Baron, Empey, Murp y &
Pinkney, LLP
Resolution 2026- 102

RidhardRoyce, Mayor
City of Banning
13 CERTIFICATION:

I, Sandra Calderon, Deputy City Clerk of the City of Banning, California, do hereby certify that Resolution 2026- 102 was duly adopted at a regular meeting of said City Council on the 23 rd day of June 2026, by the following vote, to wit:

AYES: Barrington, Flynn, Miller Royce
NOES: None
ABSENT: Wallace
ABSTAIN: None
Resolution 2026- 102

Sandra Calderon, Deputy City Clerk
City of Banning, California
14 Updated 6-16-26 /cmd
0001– General 400 – Police Facilities Development
1000 – City Council 410 – Fire Facilities Development
1200 – City Manager 420 – Traffic Control Facility Fund 1210 – Economic Development 421 – Ramsey/Highland Home Road Signal 1220 – Public Information 430 – General Facilities Fund 1230 – Grants Management 441– Sunset Grade Separation Fund 1300 – Human Resources 444 – Wilson Median Fund
1400 – City Clerk 445 – Hargrave Grade Separation Fund 1500 – Elections 451 – Park Development Fund 1800 – City Attorney 470 – Capital Improvement Fund
1900 – Fiscal Services
1910 – Purchasing & A/P
2060 – TV Government Access 2200 – Police 660 – Water Fund 2210 – Dispatch 661 – Water Capital Facilities Fund
2300 – Animal Control 662 – Irrigation Water Fund
2400 – Fire 663 – BUA Water Capital Project Fund
2700 – Building Safety 669 – BUA Water Debt Service Fund 2740 – Code Enforcement 680 – Wastewater Fund
2800 – Planning 681 – Wastewater Capital Facility Fund
3000 - Engineering 682 – Wastewater Tertiary Fund
3600 – Parks 683 – BUA Wastewater Capital Project Fund
4000 - Recreation 685 – State Revolving Loan Fund
4010 – Aquatics 689 – BUA Wastewater Debt Service Fund
4020 – Day Care 4050 – Sr. Center Enterprise Funds
4060 – Sr. Center Advisory Board 600 – Airport Fund
4080 – Stagecoach Days 610 – Transit Fund
4800 – Debt Service 5800 – Transit Fixed Route 5400 – Community Enhancement 5850 – Transit Dial a Ride 9600 – Refuse 670 – Electric Fund
7000 – Electric
7010 – Generation & Transmission
Special Revenue F u n d s
002 – Developer Deposit Fund 672 – Rate Stability Fund 005 – Successor Agency Admin Fund 673 – Electric Improvement Fund 100 – Gas Tax Street Fund 674 – ’07 Electric Revenue Bond Project Fund 101– Measure A Street Fund 675 – Public Benefit Fund
102 – RMRA (SB1) Gas Tax Fund 678 – ’07 Electric Revenue Bond Debt Service Fund 105 – NPDES Storm Water Internal Service Funds 110 – CDBG Fund 700 – Risk Management Fund 111 – Landscape Maintenance 5020 – Workers Compensation 132 – Air Quality Improvement Fund 5030 – Unemployment Insurance 140 – Asset Forfeiture/Police Fund 5040 – Liability Insurance 148 – Supplemental Law Enforcement 5300 – City Attorney 150 – State Park Bond Fund 702 – Fleet Maintenance
200 – Special Donation Fund 703 – Information Systems Services 201– Sr. Center Activities Fund 704 – Building Maintenance 4050 – Senior Center 705 – Support Services
4060 – Senior Center Advisory Board 761 – Utility Billing Administration 202 – Animal Control Reserve Fund 3100 - Account & Collection Service 2 03 – Police Volunteer Fund 3110 - Meter Reading Service 221 – CSCDA CFD 2020-02 Atwell
222 – ARPA – American Rescue Plan Successor Agency Funds 300 – City Administration COP Debt Service 805 – Redevelopment Obligation Retirement Fund 360 – Sun Lakes CFD #86- 1 810 – Successor Housing Agency 365 – Wilson Street #91-1 Assessment Debt 830 – Debt Service Fund 370 – Area Police Computer Fund 840 - Bond Expenditure Agreement (BEA) Project Fund 375 – Fair Oaks #2004-01 Assessment Debt 841- Bond Expenditure Agreement (BEA) Low/Mod Fund 376 – Cameo Homes 850 – Successor Agency
Fund/Department Legend
Banning Utility Authority Funds
Capital Improvement Funds
15 Fund No. Fund Name
FY25
Beginning Cash
Balance Adjusted
FY25 Actual
Revenue
FY25 Actual
Expenses
FY25 Estimated
Ending Cash
Balance
FY26 Actual
Revenue
FY26 Actual
Expenses
FY26 Estimated
Ending Cash
Balance
FY27 Proposed
Revenues
FY27 Proposed
Expenses
FY27 Estimated
Ending Cash
Balance
001 GENERAL FUND $ 1,798,554 $ 35,380,489 $ 37,528,520 $ (349,477) $ 30,386,036 $ 30,974,746 $ (938,187) $ 33,025,659 $ 33,013,822 $ (926,351) 002 DEVELOPER DEPOSIT FUND (939,706) 142,276 143,986 (941,416) 11,316 25,396 (955,495) - - (955,495) 005 ADMIN ALLOWANCE FUND 2,011,582 250,000 2,261,582 - 250,000 250,000 - 248,000 248,000 - 100 GAS TAX STREET FUND (794,446) 1,678,313 2,713,159 (1,829,291) 1,940,102 3,606,692 (3,495,882) 2,434,404 1,888,462 (2,949,940) 101 MEASURE A STREET FUND 968,278 1,379,938 1,050,454 1,297,763 1,631,954 6,225,357 (3,295,640) - 122,760 (3,418,400) 102 RMRA (SB1) GAS TAX FUND 665,346 852,114 747,769 769,691 807,747 348,817 1,228,621 - - 1,228,621 105 NPDES STORM WATER - - 36,901 (36,901) - 30,638 (67,539) 100,000 73,790 (41,329) 110 CDBG FUND (88,811) 1 23,620 (112,429) 486,863 563,299 (188,866) 744,481 744,481 (188,865) 111 LANDSCAPE MAINTENANCE FD 87,306 159,854 189,418 57,742 157,272 204,155 10,860 164,031 194,240 (19,349) 132 AIR QUALITY IMPROVEMT FD 316,604 62,781 4,636 374,749 30,300 347 404,702 - - 404,702 140 ASSET FORFEIT-POLICE FUND 1,755 55 - 1,810 4,437 - 6,247 4,413 - 10,660 148 SUPPL LAW ENFORCEMENT FD 181,892 367,963 1,540 548,315 41,190 2,499 587,005 239,996 129,212 697,789 150 STATE PARK BOND ACT FUND (116) - - (116) - 29 (145) - - (145) 200 SPECIAL DONATION FUND 47,035 5,212 - 52,247 2,268 1,306 53,209 - - 53,209 201 SENIOR CTR ACTIVITIES FD 63,792 14,502 3,125 75,169 10,490 3,995 81,664 - - 81,664 202 ANIMAL CONTROL RESERVE FD (113) - - (113) - 29 (142) - - (142) 203 POLICE VOLUNTEER FUND 6,722 1,710 - 8,432 1,490 200 9,722 - - 9,722 221 CSCDA-CFD 2020-02 ATWELL 590,693 412,798 24 1,003,467 526,807 739,597 790,677 614,320 288,991 1,116,006 222 ARPA-AMERICA RESCUE PLAN - 1,468,351 1,468,351 - - - - - - - 300 CITY ADMIN DEBT SVC FUND 5,984 2 - 5,987 (2) - 5,984 - - 5,984 360 SUN LAKES CFD #86-1 FUND 38,064 1,093 - 39,157 (50) - 39,107 700 - 39,807 365 WILSON ST #91-1 ASSMT DBT 78,811 2,263 - 81,074 (103) - 80,971 1,800 - 82,771 370 AREA POLICE COMPUTER FUND (610) - - (610) - - (610) - - (610) 375 FAIR OAKS AD #2004-1 DEBT 198,192 197,571 200,024 195,739 190,783 198,978 187,543 188,259 188,259 187,543 376 CAMEO HOMES FUND (135) - - (135) - - (135) - - (135) 400 P/FACILITIES DVLP FUND 304,419 1,434,216 172 1,738,463 356,632 194 2,094,901 - - 2,094,901 410 F/FACILITY DEVELOPMENT FD 1,437,191 927,422 176 2,364,437 236,126 211 2,600,352 - - 2,600,352 420 TRAFFIC CONTROL FACIL FD 2,136,032 130,840 170,277 2,096,594 4,117 288,994 1,811,717 - 250,000 1,561,717 430 GENERAL FACILITIES FUND 505,118 534,492 22,324 1,017,286 226,044 200 1,243,130 - - 1,243,130 441 SUNSET GRADE SEP FUND (11) - - (11) - - (11) - - (11) 444 WILSON MEDIAN FUND 411,067 11,797 116 422,748 (536) 137 422,075 - - 422,075 445 HARGRAVE GRADE SEPARATION - - - - 1,244,730 948,484 296,247 - - 296,247 451 PARK DEVELOPMENT FUND 299,652 376,497 108,107 568,042 394,003 150,066 811,978 195,672 135,671 871,979 470 CAPITAL IMPROVEMENT FUND (48,313) 31,426 3,220 (20,108) 2,370 - (17,737) - - (17,737) 600 AIRPORT FUND 210,595 148,484 568,835 (209,757) 158,633 280,123 (331,246) 184,650 414,427 (561,023) 610 TRANSIT FUND (2,651,045) 5,905,866 2,796,745 458,077 2,615,788 4,993,188 (1,919,323) 13,180,348 4,218,208 7,042,817 660 WATER OPERATIONS FUND 23,261,910 36,149,442 15,700,328 43,711,025 23,644,875 22,274,488 45,081,412 18,325,000 13,414,861 49,991,550 661 WATER DIF FUND 3,268,281 513,815 452,903 3,329,193 210,074 1,518,499 2,020,768 - - 2,020,768 662 IRRIGATION WATER FUND 1,393,613 39,514 194,079 1,239,048 (1,728) 1,114,469 122,851 - - 122,851 663 CAPITAL PROJECTS FUND FROM BOND PROCEEDS 1,462,305 6,141 66,224 1,402,221 (173) 379,331 1,022,717 - - 1,022,717 669 WATER DEBT FUND - 1,958,453 629,098 1,329,355 1,991,283 1,977,333 1,343,305 1,812,480 1,812,480 1,343,305 670 ELECTRIC FUND (2,012,025) 40,227,990 41,031,456 (2,815,491) 40,511,054 32,510,422 5,185,141 44,603,993 43,595,768 6,193,365 672 RATE STABILILITY FUND 6,782,182 194,661 84 6,976,759 (8,842) - 6,967,917 2,125,000 6,903,678 2,189,239 673 CAPITAL PROJECT FUND (15,397,187) 3,673,361 2,348,408 (14,072,234) 723,065 2,420,541 (15,769,710) 16,813,678 9,278,000 (8,234,032) 674 ELEC BOND PROCEEDS 696,123 394 - 696,517 (289) (8) 696,236 - - 696,236 675 PUBLIC BENEFIT FUND 1,124,313 555,743 1,297,556 382,501 1,790,618 1,222,458 950,661 1,183,500 1,175,115 959,046 678 ELEC DEBT FUND (10,561) 2,441,904 914,729 1,516,614 2,426,869 2,430,569 1,512,913 2,428,469 2,428,469 1,512,914 679 NEW ELECTRIC WORKING CAPITAL RESERVE - - - - - - - 451,927 - 451,927 680 WASTEWATER FUND 5,407,931 12,996,151 5,819,108 12,584,975 9,524,664 4,412,317 17,697,321 9,815,395 4,853,071 22,659,645 681 WASTEWATER DIF FUND 10,983,490 466,811 207,959 11,242,342 107,553 481,888 10,868,007 - - 10,868,007 682 WWTP TERITIARY FUND 8,109,462 618,757 12,951 8,715,269 270,595 921,997 8,063,867 - - 8,063,867 683 BUA WWTR CAPITAL PROJECT FUND (316,283) 250 272 (316,306) 21 - (316,285) - - (316,285) 685 STATE REVOLVING LOAN FUND 537,370 15,423 84 552,708 (700) - 552,008 - - 552,008 689 WWTR DEBT SERVICE FUND - 524,168 46,660 477,507 290,924 27,850 740,581 286,696 286,696 740,581 690 REFUSE FUND - - - - - - - - - -
700 RISK MANAGEMENT (GENERAL LIABILITY AND WORKERS' COMP) (4,261,593) 5,208,327 7,878,032 (6,931,298) 4,144,494 7,205,992 (9,992,797) 6,710,826 6,134,821 (9,416,791) 702 FLEET 958,053 2,504,977 1,454,442 2,008,588 2,438,460 1,773,033 2,674,015 1,860,661 1,855,391 2,679,285 703 INFORMATION TECHNOLOGY (IT) (824,023) 1,093,334 1,135,513 (866,202) 1,456,202 1,466,550 (876,550) 1,736,831 1,707,010 (846,730) 704 BUILDING MAINTENANCE (217,789) 958,588 2,069,094 (1,328,295) 1,615,087 1,760,509 (1,473,717) 1,265,700 1,250,316 (1,458,333) 705 CENTRAL SERVICES (1,641,286) 2,032,388 1,659,179 (1,268,077) 1,554,084 1,529,690 (1,243,683) 1,337,225 1,337,225 (1,243,683) 761 UTILTIY BILLING AND METER READING 208,252 3,276,916 2,449,903 1,035,265 2,497,284 2,403,826 1,128,723 3,070,994 3,070,994 1,128,723 805 REDEV OBLIGAT'N RETIRE FD 1,903,033 2,457,551 2,537,285 1,823,299 806,923 2,545,313 84,908 2,681,762 2,681,762 84,908 810 SA-LOW/MOD FUND 1,998,445 159,459 272,346 1,885,557 22,994 441,747 1,466,804 100,000 100,000 1,466,804 830 SA-DEBT SERVICE FUND 1,030,771 2,192,197 909,125 2,313,843 2,191,282 2,193,999 2,311,126 2,433,762 2,166,575 2,578,313 840 BEA CAPITAL PROJECTS FUND (4,075,793) 382 972 (4,076,383) 32 34,995 (4,111,346) - - (4,111,346) 841 BEA L/M CAP PROJECTS FUND 545,662 - 24 545,638 - 46 545,592 - - 545,592 850 SA-ADMIN FUND (2,828,660) - 656 (2,829,316) - 5,132 (2,834,448) - - (2,834,448) -
$ 45,927,372 $ 172,145,423 $ 139,131,552 $ 78,941,243 $ 139,923,510 $ 142,890,665 $ 75,974,088 $ 170,370,633 $ 145,962,556 $ 100,382,165

ESTIMATED ENDING CASH BALANCES BY FUND
9/9/2026
161
Dept FY 2027 CLASSIFICATION FY 2024‐
2026 FTEs
FY 2027
FTEs Variance
1000 1 Council Member 1.00 1.00 0.00
1000 1 Council Member 1.00 1.00 0.00
1000 1 Council Member 1.00 1.00 0.00
1000 1 Council Member 1.00 1.00 0.00
1000 1 Council Member 1.00 1.00 0.00
5 Council 5.00 5.00 0.00
1200 Homeless Services Coordinator 1.00 - (1.00)
1200 Case Manager Specialist 1.00 - (1.00)
1200 Case Manager Specialist 1.00 - (1.00)
1200 Case Manager Specialist 1.00 - (1.00)
1200 Case Manager Specialist 1.00 - (1.00)
1200 Communications Manager 1.00 - (1.00)
1200 Grants Program Manager 1.00 - (1.00)
1200 Assistant City Manager (see Water Fund pg. 6) 1.00 - (1.00) 1200 1 City Manager 1.00 1.00 0.00
1 City Manager 9.00 1.00 (8.00)
1210 1 Economic Development Manager 1.00 1.00 0.00
1 Economic Development 1.00 1.00 0.00
1300 1 Senior Human Resources Generalist 1.00 1.00 0.00 1300 1 Human Resources Generalist 1.00 1.00 0.00
1300 Risk & Safety Analyst 1.00 - (1.00)
1300 Human Resources Manager 1.00 - (1.00)
1300 1 Human Resources Director 1.00 1.00 0.00
3 Personnel 5.00 3.00 (2.00)
1400 1 Deputy City Clerk 1.00 1.00 0.00
1400 1 City Clerk 1.00 1.00 0.00
2 City Clerk 2.00 2.00 0.00
1900 1 Budget and Financial Analyst 1.00 1.00 0.00
1900 1 Accounting Specialist 1.00 1.00 0.00
1900 1 Accounting Specialist 1.00 1.00 0.00
1900 1 Accounting Specialist 1.00 1.00 0.00
1900 1 Accounting Specialist 1.00 1.00 0.00
1900 Accounting Specialist 1.00 - (1.00)
1900 1 Accountant 2.00 1.00 (1.00)
1900 1 Accounting Supervisor 1.00 1.00 0.00
1900 1 Senior Accountant 1.00 1.00 0.00
1900 Deputy Finance Director 1.00 - (1.00)
1900 1 Finance Director 1.00 1.00 0.00
1900 1 City Treasurer 1.00 1.00 0.00
10 Finance 13.00 10.00 (3.00)
City of Banning
Authorized Position List for FY 2026‐2027

17 1910 Contracts Specialist 1.00 - (1.00)
1910 1 Buyer 1.00 1.00 0.00
1910 1 Buyer 1.00 1.00 0.00
1910 1 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)
2200 1 Police Officer 1.00 1.00 0.00
2200 1 Police Officer 1.00 1.00 0.00
2200 1 Police Officer 1.00 1.00 0.00
2200 1 Police Officer 1.00 1.00 0.00
2200 1 Police Officer 1.00 1.00 0.00
2200 1 Police Officer 1.00 1.00 0.00
2200 1 Police Officer 1.00 1.00 0.00
2200 1 Police Officer 1.00 1.00 0.00
2200 1 Police Officer 1.00 1.00 0.00
2200 1 Police Officer 1.00 1.00 0.00
2200 1 Police Officer 1.00 1.00 0.00
2200 1 Police Officer 1.00 1.00 0.00
2200 1 Police Officer 1.00 1.00 0.00
2200 1 Police Officer 1.00 1.00 0.00
2200 1 Police Officer 1.00 1.00 0.00
2200 1 Police Officer 1.00 1.00 0.00
2200 1 Police Officer 1.00 1.00 0.00
2200 1 Police Officer 1.00 1.00 0.00
2200 1 Police Officer 1.00 1.00 0.00
2200 1 Police Officer 1.00 1.00 0.00
2200 1 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)
2200 1 Police Corporal 1.00 1.00 0.00
2200 1 Police Corporal 1.00 1.00 0.00
2200 1 Police Corporal 1.00 1.00 0.00
2200 Police Corporal 1.00 - (1.00)
2200 1 Police Sergeant 1.00 1.00 0.00
2200 1 Police Sergeant 1.00 1.00 0.00
2200 1 Police Sergeant 1.00 1.00 0.00
2200 1 Police Sergeant 1.00 1.00 0.00
2200 1 Police Sergeant 1.00 1.00 0.00
2200 Police Sergeant 1.00 - (1.00)
2200 1 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)
2200 Police Captain 1.00 - (1.00)
2200 1 Police Chief 1.00 1.00 0.00

18 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 Community Development Operations Manager 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) 3000 1 Development Services Director - 1.00 1.00
4 Engineering 5.75 4.00 (1.75)

19 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 Multimedia Specialist - 1.00 1.00
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
5 Computer Services 4.00 5.00 1.00
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 1 Fleet Manager 1.00 1.00 0.00
4 Fleet 5.00 4.00 (1.00)
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 0.5 Recreation Leader 0.50 0.50 0.00
4000 0.5 Recreation Leader 0.50 0.50 0.00
4000 0.5 Recreation Leader 0.50 0.50 0.00
4000 0.5 Recreation Leader 0.50 0.50 0.00
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)

20 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 0.5 Office Specialist 1.00 0.50 (0.50)
4000 1 Program Coordinator 1.00 1.00 0.00
4000 1 Program Coordinator 1.00 1.00 0.00
4000 0.5 Sports Coordinator 0.50 0.50 0.00
4000 Recreation Manager 1.00 - (1.00)
4000 Maintenance Worker I 1.00 - (1.00)
4000 Parks and Recreation Director 1.00 - (1.00)
4000 0.5 Community Services Director - 0.50 0.50

5.5 Recreation 15.00 5.50 (9.50)
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 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)
4900 1 Maintenance Worker II 1.00 1.00 0.00
4900 1 Maintenance Worker III 1.00 1.00 0.00
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

21 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 Management Analyst - 1.00 1.00
5800 1 Transit Manager 1.00 1.00 0.00
5800 0.5 Office Specialist - 0.50 0.50
5800 0.5 Community Services Director - 0.50 0.50
14 Transit Fund 12.00 14.00 2.00
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
23 Water Fund 23.00 23.00 0.00

22 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 1.00 1.00 0.00
7000 1 Meter Tech 1.00 1.00 0.00
7000 1 GIS Tech 1.00 1.00 0.00
7000 1 Warehouse Specialist 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 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 Service 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 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
29 Electric Fund 30.00 29.00 (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)
183.25 CITY WIDE TOTAL 252.00 183.25 (68.75)

23 Banning
Electorate
City Clerk City
Treasurer
City
Council
City
Manager
Asst City
Manager
Development
Services
Building &
Safety
Fire Marshall
Planning Engineering
Capital
Improvemen
t Program
Public Works
(Streets/Parks/
Bldg Mtnce)
Water/
Wastewater
Electric
Utility Fleet Airport Refuse
Police
Patrol
Dispatch/Re
cords/Eviden
ce
Detective
Bureau
Animal
Control
Code
Enforcement
OES
Finance
Fiscal
Services
Purchasing
Utility Billing
Budget
Community
Services
Transit Recreation
Senior
Center
Human
Resources
Labor/Employee
Relations
Risk
Management
Information
Technology
Economic
Development
Deputy City
Clerk
24 CITY OF BANNING

SUMMARY OF REVENUES AND EXPENDITURES
FY 2026-2027 PROPOSED OPERATING BUDGET

AUDITED

ACTUALS
2023-2024

UNAUDITED

ACTUALS
2024-2025

AMENDED
BUDGET
2025-2026

UNAUDITED

ACTUALS
2025-2026

PROPOSED
2026-2027 % CHANGE
BEGINNING CASH BALANCE ($905,448) ($939,706) ($941,416) ($941,416) ($955,495) (1%)

REVENUES
INTEREST $245 - - - - -
CHARGES FOR CURRENT SVC $5,550 $4,356 $5,864 $6,046 - (100%) SUNDRY CHARGES/SPC PRGRMS $487,145 $137,920 $500,000 $5,270 - (100%) INTERFUND TRANSFERS $310 - - - - -
TOTAL REVENUES $493,250 $142,276 $505,864 $11,316 - (100%) TOTAL SOURCES ($412,198) ($797,430) ($435,552) ($930,100) ($955,495) (3%)

PERSONNEL SERVICES

TOTAL PERSONNEL SERVICES - - - - - -

MAINTENANCE & OPERATIONS
BAD DEBT & DEPREC EXPENSE $297,043 - - - - -
CONTRACT SVC-PROFESSIONAL $230,465 $143,986 $77,879 $12,779 - (100%) INTERFUND SERVICE PYMTS - - $12,617 $12,617 - (100%)

INTERFUND TRANSFERS - - - - - -

PLANNING - - - - - -
SUNDRY CHARGES/SPC PRGRMS ($0) - - - - -
TOTAL MAINTENANCE & OPERATIONS $527,508 $143,986 $90,496 $25,396 - (100%) TOTAL EXPENDITURES $527,508 $143,986 $90,496 $25,396 - (100%) OPERATING YEAR OVERAGE / (SHORTAGE) ($34,258) ($1,710) $415,368 ($14,080) - 100% ESTIMATED ENDING CASH BALANCE ($939,706) ($941,416) ($526,048) ($955,495) ($955,495) - DEVELOPER DEPOSIT FUND (002)
Beginning cash balance reflects the adjusted amount supplied in the citywide summary. 25 CITY OF BANNING

SUMMARY OF REVENUES AND EXPENDITURES
FY 2026-2027 PROPOSED OPERATING BUDGET

AUDITED

ACTUALS
2023-2024

UNAUDITED

ACTUALS
2024-2025

AMENDED
BUDGET
2025-2026

UNAUDITED

ACTUALS
2025-2026

PROPOSED
2026-2027 % CHANGE
BEGINNING CASH BALANCE $1,764,037 $2,011,582 - - - -

REVENUES

INTEREST - - - - - -
INTERFUND TRANSFERS $250,000 $250,000 $250,000 $250,000 $248,000 (1%) TOTAL REVENUES $250,000 $250,000 $250,000 $250,000 $248,000 (1%) TOTAL SOURCES $2,014,037 $2,261,582 $250,000 $250,000 $248,000 (1%)

PERSONNEL SERVICES

FRINGE BENEFITS - - - - - -

SALARY & WAGES - - - - - -

TOTAL PERSONNEL SERVICES - - - - - -

MAINTENANCE & OPERATIONS
CONTRACT SVC-PROFESSIONAL $1,750 - $8,935 - - -

CONTRACTUAL SVC-UTILITIES - - - - - -

DEBT SERVICE - INTEREST - - - - - -

DEBT SERVICE-PRINCIPAL - - - - - -
INTERFUND SERVICE PYMTS $705 $2,242,594 $762 $250,000 $248,000 (1%) MANAGEMENT AND SUPPORT - $18,988 - - - -
TOTAL MAINTENANCE & OPERATIONS $2,455 $2,261,582 $9,697 $250,000 $248,000 (1%) TOTAL EXPENDITURES $2,455 $2,261,582 $9,697 $250,000 $248,000 (1%) OPERATING YEAR OVERAGE / (SHORTAGE) $247,545 ($2,011,582) $240,303 - - - ESTIMATED ENDING CASH BALANCE $2,011,582 - $240,303 - - - ADMIN ALLOWANCE FUND (005)
Beginning cash balance reflects the adjusted amount supplied in the citywide summary. 26 CITY OF BANNING

SUMMARY OF REVENUES AND EXPENDITURES
FY 2026-2027 PROPOSED OPERATING BUDGET

AUDITED

ACTUALS
2023-2024

UNAUDITED

ACTUALS
2024-2025

AMENDED
BUDGET
2025-2026

UNAUDITED

ACTUALS
2025-2026

PROPOSED
2026-2027 % CHANGE
BEGINNING CASH BALANCE ($94,172) ($794,446) ($1,829,291) ($1,829,291) ($3,495,882) (91%)

REVENUES

OTHER TAXES - - - - - -

INTEREST - - - - - -
REVENUE FROM STATE $927,083 $920,496 $1,811,692 $881,294 $939,644 7% REVENUE FROM COUNTY - - $8,500,000 - - -
REVENUE FROM FEDERAL - $666 $1,400,000 $108,324 - (100%) SUNDRY CHARGES/SPC PRGRMS $51,867 $26,163 $13,409 $4,778 - (100%) OTHER REVENUE - ($37,012) $8,000,000 ($295) - 100%

INTERFUND TRANSFER-EQUITY - - - - - -
INTERFUND TRANSFERS $735,126 $768,000 $946,000 $946,000 $1,494,760 58% TOTAL REVENUES $1,714,075 $1,678,313 $20,671,101 $1,940,102 $2,434,404 25% TOTAL SOURCES $1,619,904 $883,867 $18,841,810 $110,811 ($1,061,478) (1058%)

PERSONNEL SERVICES
FRINGE BENEFITS $265,729 $348,117 $292,011 $202,996 - (100%) SALARY & WAGES $470,003 $512,824 $470,634 $442,435 $588,780 33% TOTAL PERSONNEL SERVICES $735,732 $860,941 $762,645 $645,431 $588,780 (9%)

MAINTENANCE & OPERATIONS
DEBT SERVICE-PRINCIPAL $47,109 - - - - -
INTERFUND SERVICE PYMTS $721,936 - $770,045 $770,045 $557,318 (28%) CAP EXPEND-INFRASTRUCTURE - $10,000 $18,177,403 $447,319 - (100%) CAPITAL EXPENDITURES $223,567 $705,936 $10,593,884 $958,895 - (100%)

CONTRA EXPENDITURE - - - - - -
CONTRACT SVC REPAIR/MAINT $29,701 $32,781 $53,373 $35,708 $37,900 6% CONTRACT SVC-EMPLOYEE SPC $9,032 $5,157 $7,720 $4,877 $5,650 16% CONTRACT SVC-PROFESSIONAL $140,308 $138,300 $10,375 $136,880 - (100%) CONTRACT SVC-RENTAL/LEASE $19,456 $51,319 $70,000 $53,405 $55,000 3% CONTRACTUAL SERVICES $91,152 $66,882 $78,764 $108,614 $62,500 (42%) CONTRACTUAL SVC-UTILITIES $36,935 $59,031 $482,400 $50,294 $522,814 940%

DEBT SERVICE - INTEREST - - - - - -
DEBT SERVICE PROCEEDS ($8,971) ($115,109) - - - -
DEPARTMENTAL SUPPLIES $2,528 $4,401 $4,800 $4,670 $5,000 7% GAS TAX STREET FUND (100)
Beginning cash balance reflects the adjusted amount supplied in the citywide summary. 27 AUDITED

ACTUALS
2023-2024

UNAUDITED

ACTUALS
2024-2025

AMENDED
BUDGET
2025-2026

UNAUDITED

ACTUALS
2025-2026

PROPOSED
2026-2027 % CHANGE
INTERFD LOAN PYMTS-PRIN. - - - - - -
INTERFUND TRANSFERS $338,270 $374,165 $350,000 $350,000 - (100%) NONCAPITALIZED ASSETS $15,610 $13,085 $42,466 $26,713 $39,000 46% STS/HIWAYS/STORM DRAINS $6,689 $501,782 $7,650 $8,511 $7,500 (12%)

SUNDRY CHARGES/SPC PRGRMS - - - - - -
SUNDRY CHARGES/SPC PROGRM $1,250 - - - - -
SUPPLIES-TECHNICAL SPLS $4,045 $4,488 $11,200 $5,331 $7,000 31% TOTAL MAINTENANCE & OPERATIONS $1,678,617 $1,852,218 $30,660,080 $2,961,261 $1,299,682 (56%) TOTAL EXPENDITURES $2,414,350 $2,713,159 $31,422,725 $3,606,692 $1,888,462 (48%) OPERATING YEAR OVERAGE / (SHORTAGE) ($700,274) ($1,034,845) ($10,751,624) ($1,666,590) $545,942 133% ESTIMATED ENDING CASH BALANCE ($794,446) ($1,829,291) ($12,580,915) ($3,495,882) ($2,949,940) 16% 28 CITY OF BANNING

SUMMARY OF REVENUES AND EXPENDITURES
FY 2026-2027 PROPOSED OPERATING BUDGET

AUDITED

ACTUALS
2023-2024

UNAUDITED

ACTUALS
2024-2025

AMENDED
BUDGET
2025-2026

UNAUDITED

ACTUALS
2025-2026

PROPOSED
2026-2027 % CHANGE
BEGINNING CASH BALANCE $1,337,627 $968,278 $1,297,763 $1,297,763 ($3,295,640) (354%)

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%)

REVENUE FROM FEDERAL - - - - - -
SUNDRY CHARGES/SPC PRGRMS $3,034 - - - - -
OTHER REVENUE $117,559 $381,365 $339,600 $313,055 - (100%)

INTERFUND TRANSFERS - - - - - -
TOTAL REVENUES $1,045,631 $1,379,938 $1,355,080 $1,631,954 - (100%) TOTAL SOURCES $2,383,258 $2,348,216 $2,652,843 $2,929,717 ($3,295,640) (212%)

PERSONNEL SERVICES

TOTAL PERSONNEL SERVICES - - - - - -

MAINTENANCE & OPERATIONS
CAP EXPEND-INFRASTRUCTURE $1,397,493 $966,610 $1,166,813 $6,208,445 - (100%)

CONTRACT SVC-PROFESSIONAL - - - - - -
INTERFUND SERVICE PYMTS $17,487 - $16,912 $16,912 - (100%) INTERFUND TRANSFERS - - - - $122,760
STS/HIWAYS/STORM DRAINS - $83,844 - - - -
TOTAL MAINTENANCE & OPERATIONS $1,414,980 $1,050,454 $1,183,725 $6,225,357 $122,760 (98%) TOTAL EXPENDITURES $1,414,980 $1,050,454 $1,183,725 $6,225,357 $122,760 (98%) OPERATING YEAR OVERAGE / (SHORTAGE) ($369,349) $329,484 $171,355 ($4,593,402) ($122,760) 97% ESTIMATED ENDING CASH BALANCE $968,278 $1,297,763 $1,469,118 ($3,295,640) ($3,418,400) (4%) MEASURE A STREET FUND (101)
Beginning cash balance reflects the adjusted amount supplied in the citywide summary. 29 CITY OF BANNING

SUMMARY OF REVENUES AND EXPENDITURES
FY 2026-2027 PROPOSED OPERATING BUDGET

AUDITED

ACTUALS
2023-2024

UNAUDITED

ACTUALS
2024-2025

AMENDED
BUDGET
2025-2026

UNAUDITED

ACTUALS
2025-2026

PROPOSED
2026-2027 % CHANGE
BEGINNING CASH BALANCE $324,236 $665,346 $769,691 $769,691 $1,228,621 60%

REVENUES
INTEREST - $340 - ($340) - 100%
REVENUE FROM STATE $1,103,900 $851,774 $840,000 $808,087 - (100%)

OTHER REVENUE - - - - - -
TOTAL REVENUES $1,103,900 $852,114 $840,000 $807,747 - (100%) TOTAL SOURCES $1,428,136 $1,517,460 $1,609,691 $1,577,438 $1,228,621 (22%)

PERSONNEL SERVICES

TOTAL PERSONNEL SERVICES - - - - - -

MAINTENANCE & OPERATIONS
CAP EXPEND-INFRASTRUCTURE $755,831 $702,617 $1,321,293 $342,099 - (100%) INTERFUND SERVICE PYMTS $6,960 - $6,718 $6,718 - (100%)

INTERFUND TRANSFERS - - - - - -
STS/HIWAYS/STORM DRAINS - $45,152 - - - -
TOTAL MAINTENANCE & OPERATIONS $762,790 $747,769 $1,328,011 $348,817 - (100%) TOTAL EXPENDITURES $762,790 $747,769 $1,328,011 $348,817 - (100%) OPERATING YEAR OVERAGE / (SHORTAGE) $341,110 $104,345 ($488,011) $458,930 - (100%) ESTIMATED ENDING CASH BALANCE $665,346 $769,691 $281,680 $1,228,621 $1,228,621 - RMRA (SB1) GAS TAX FUND (102)
Beginning cash balance reflects the adjusted amount supplied in the citywide summary. 30 CITY OF BANNING

SUMMARY OF REVENUES AND EXPENDITURES
FY 2026-2027 PROPOSED OPERATING BUDGET

AUDITED

ACTUALS
2023-2024

UNAUDITED

ACTUALS
2024-2025

AMENDED
BUDGET
2025-2026

UNAUDITED

ACTUALS
2025-2026

PROPOSED
2026-2027 % CHANGE
BEGINNING CASH BALANCE - - ($36,901) ($36,901) ($67,539) (83%)

REVENUES

REVENUE FROM STATE - - - - - -
REVENUE FROM COUNTY - - - - $100,000

REVENUE FROM FEDERAL - - - - - -

OTHER REVENUE - - - - - -

INTERFUND TRANSFERS - - - - - -
TOTAL REVENUES - - - - $100,000
TOTAL SOURCES - - ($36,901) ($36,901) $32,461 188%

PERSONNEL SERVICES

FRINGE BENEFITS - - - - - -
SALARY & WAGES - - - - $67,290
TOTAL PERSONNEL SERVICES - - - - $67,290

MAINTENANCE & OPERATIONS

CAP EXPEND-INFRASTRUCTURE - - - - - -

CAPITAL EXPENDITURES - - - - - -

CONTRACT SVC REPAIR/MAINT - - - - - -
CONTRACT SVC-PROFESSIONAL - $36,901 $31,468 $30,638 $6,500 (79%)

CONTRACTUAL SERVICES - - - - - -

NONCAPITALIZED ASSETS - - - - - -

STORMWATER - - - - - -

SUPPLIES-TECHNICAL SPLS - - - - - -
TOTAL MAINTENANCE & OPERATIONS - $36,901 $31,468 $30,638 $6,500 (79%) TOTAL EXPENDITURES - $36,901 $31,468 $30,638 $73,790 141% OPERATING YEAR OVERAGE / (SHORTAGE) - ($36,901) ($31,468) ($30,638) $26,210 186% ESTIMATED ENDING CASH BALANCE - ($36,901) ($68,369) ($67,539) ($41,329) 39% NPDES STORM WATER (105)
Beginning cash balance reflects the adjusted amount supplied in the citywide summary. 31 CITY OF BANNING

SUMMARY OF REVENUES AND EXPENDITURES
FY 2026-2027 PROPOSED OPERATING BUDGET

AUDITED

ACTUALS
2023-2024

UNAUDITED

ACTUALS
2024-2025

AMENDED
BUDGET
2025-2026

UNAUDITED

ACTUALS
2025-2026

PROPOSED
2026-2027 % CHANGE
BEGINNING CASH BALANCE ($84,114) ($88,811) ($112,429) ($112,429) ($188,866) (68%)

REVENUES

INTEREST - - - - - -
REVENUE FROM FEDERAL $90,541 - $991,898 $486,861 $744,481 53% SUNDRY CHARGES/SPC PRGRMS - $1 - $1 - (100%)

OTHER REVENUE - - - - - -
TOTAL REVENUES $90,541 $1 $991,898 $486,863 $744,481 53% TOTAL SOURCES $6,427 ($88,810) $879,469 $374,434 $555,615 48%

PERSONNEL SERVICES

TOTAL PERSONNEL SERVICES - - - - - -

MAINTENANCE & OPERATIONS

FIRE - - - - - -
SUNDRY CHARGES/SPC PRGRMS - $11,264 $5,000 - $5,000
CAPITAL EXPENDITURES $92,270 - $986,908 $560,294 $739,481 32%

CAP EXPEND-INFRASTRUCTURE - - - - - -
INTERFD LOAN PYMTS-PRIN. - - - - - -
INTERFUND SERVICE PYMTS $2,967 - $3,005 $3,005 - (100%)

INTERFUND TRANSFERS - - - - - -
STS/HIWAYS/STORM DRAINS - $12,356 - - - -
TOTAL MAINTENANCE & OPERATIONS $95,238 $23,620 $994,913 $563,299 $744,481 32% TOTAL EXPENDITURES $95,238 $23,620 $994,913 $563,299 $744,481 32% OPERATING YEAR OVERAGE / (SHORTAGE) ($4,697) ($23,619) ($3,015) ($76,437) $0 100% ESTIMATED ENDING CASH BALANCE ($88,811) ($112,429) ($115,444) ($188,866) ($188,865) 0% CDBG FUND (110)
Beginning cash balance reflects the adjusted amount supplied in the citywide summary. 32 CITY OF BANNING

SUMMARY OF REVENUES AND EXPENDITURES
FY 2026-2027 PROPOSED OPERATING BUDGET

AUDITED

ACTUALS
2023-2024

UNAUDITED

ACTUALS
2024-2025

AMENDED
BUDGET
2025-2026

UNAUDITED

ACTUALS
2025-2026

PROPOSED
2026-2027 % CHANGE
BEGINNING CASH BALANCE $78,978 $87,306 $57,742 $57,742 $10,860 (81%)

REVENUES
OTHER TAXES-SPECIAL $147,222 $158,032 $149,543 $157,375 $164,031 4% INTEREST $1,592 $1,821 $1,300 ($104) - 100%
SUNDRY CHARGES/SPC PRGRMS - $1 - $1 - (100%)

OTHER REVENUE - - - - - -

INTERFUND TRANSFERS - - - - - -
TOTAL REVENUES $148,814 $159,854 $150,843 $157,272 $164,031 4% TOTAL SOURCES $227,792 $247,160 $208,585 $215,014 $174,891 (19%)

PERSONNEL SERVICES
FRINGE BENEFITS $8,413 $14,188 $8,843 $3,566 - (100%)
SALARY & WAGES $17,286 $16,881 $16,597 $12,839 $4,990 (61%) TOTAL PERSONNEL SERVICES $25,700 $31,069 $25,440 $16,404 $4,990 (70%)

MAINTENANCE & OPERATIONS

STS/HIWAYS/STORM DRAINS - - - - - -
BAD DEBT & DEPREC EXPENSE $28 - - - - -

CAPITAL EXPENDITURES - - - - - -
CONTRACT SVC REPAIR/MAINT - $1,545 $12,500 $350 $5,000 1328%

CONTRACT SVC-PROFESSIONAL - - - - - -
CONTRACTUAL SERVICES $58,009 $92,909 $187,694 $98,717 $116,750 18% CONTRACTUAL SVC-UTILITIES $37,553 $63,895 $55,000 $64,063 $67,500 5% INTERFD LOAN PYMTS-PRIN. - - - - - -
INTERFUND SERVICE PYMTS $19,196 - $24,620 $24,620 - (100%)

INTERFUND TRANSFERS - - - - - -

STREET TREES/LANDSCAPING - - - - - -
TOTAL MAINTENANCE & OPERATIONS $114,786 $158,349 $279,814 $187,750 $189,250 1% TOTAL EXPENDITURES $140,486 $189,418 $305,254 $204,155 $194,240 (5%) OPERATING YEAR OVERAGE / (SHORTAGE) $8,328 ($29,564) ($154,411) ($46,883) ($30,209) 36% ESTIMATED ENDING CASH BALANCE $87,306 $57,742 ($96,669) $10,860 ($19,349) (278%) LANDSCAPE MAINTENANCE FD (111)
Beginning cash balance reflects the adjusted amount supplied in the citywide summary. 33 CITY OF BANNING

SUMMARY OF REVENUES AND EXPENDITURES
FY 2026-2027 PROPOSED OPERATING BUDGET

AUDITED

ACTUALS
2023-2024

UNAUDITED

ACTUALS
2024-2025

AMENDED
BUDGET
2025-2026

UNAUDITED

ACTUALS
2025-2026

PROPOSED
2026-2027 % CHANGE
BEGINNING CASH BALANCE $283,457 $316,604 $374,749 $374,749 $404,702 8%

REVENUES
INTEREST $10,562 $9,537 $7,000 ($456) - 100%
REVENUE FROM STATE $41,077 $52,118 $42,000 $30,756 - (100%)

REVENUE FROM COUNTY - - - - - -
SUNDRY CHARGES/SPC PRGRMS - $1,125 - - - -

INTERFUND TRANSFERS - - - - - -

OTHER LOAN REVENUES - - - - - -
TOTAL REVENUES $51,640 $62,781 $49,000 $30,300 - (100%) TOTAL SOURCES $335,097 $379,385 $423,749 $405,049 $404,702 (0%)

PERSONNEL SERVICES

TOTAL PERSONNEL SERVICES - - - - - -

MAINTENANCE & OPERATIONS

CAP EXPEND-INFRASTRUCTURE - - - - - -
CAPITAL EXPENDITURES $14,877 - - - - -
COMMUNITY PROMOTION - $4,636 - - - -

CONTRACT SVC REPAIR/MAINT - - - - - -

CONTRACT SVC-EMPLOYEE SPC - - - - - -

CONTRACT SVC-PROFESSIONAL - - - - - -

CONTRACT SVC-RENTAL/LEASE - - - - - -

CONTRACTUAL SERVICES - - - - - -

DEBT SERVICE - INTEREST - - - - - -

DEBT SVC-LEASE PYMTS-PRIN - - - - - -

DEPARTMENTAL SUPPLIES - - - - - -
INTERFUND SERVICE PYMTS $316 - $347 $347 - (100%)
INTERFUND TRANSFERS - - ($2) - - -

NONCAPITALIZED ASSETS - - - - - -
SUNDRY CHARGES/SPC PRGRMS $3,300 - $3,000 - - -
TOTAL MAINTENANCE & OPERATIONS $18,493 $4,636 $3,345 $347 - (100%) TOTAL EXPENDITURES $18,493 $4,636 $3,345 $347 - (100%)
OPERATING YEAR OVERAGE / (SHORTAGE) $33,147 $58,145 $45,655 $29,953 - (100%) ESTIMATED ENDING CASH BALANCE $316,604 $374,749 $420,404 $404,702 $404,702 - AIR QUALITY IMPROVEMT FD (132)
Beginning cash balance reflects the adjusted amount supplied in the citywide summary. 34 CITY OF BANNING

SUMMARY OF REVENUES AND EXPENDITURES
FY 2026-2027 PROPOSED OPERATING BUDGET

AUDITED

ACTUALS
2023-2024

UNAUDITED

ACTUALS
2024-2025

AMENDED
BUDGET
2025-2026

UNAUDITED

ACTUALS
2025-2026

PROPOSED
2026-2027 % CHANGE
BEGINNING CASH BALANCE $1,865 $1,755 $1,810 $1,810 $6,247 245%

REVENUES
INTEREST $53 $55 $30 ($3) $4,413 176620%
SUNDRY CHARGES/SPC PRGRMS - - - $4,439 - (100%)

OTHER REVENUE - - - - - -

INTERFUND TRANSFERS - - - - - -
TOTAL REVENUES $53 $55 $30 $4,437 $4,413 (1%)
TOTAL SOURCES $1,918 $1,810 $1,840 $6,247 $10,660 71%

PERSONNEL SERVICES

TOTAL PERSONNEL SERVICES - - - - - -

MAINTENANCE & OPERATIONS

CAPITAL EXPENDITURES - - - - - -

COMMUNITY PROMOTION - - - - - -

CONTRACT SVC REPAIR/MAINT - - - - - -

CONTRACT SVC-RENTAL/LEASE - - - - - -

DEBT SERVICE - INTEREST - - - - - -

DEPARTMENTAL SUPPLIES - - - - - -
INTERFUND SERVICE PYMTS $163 - - - - -

INTERFUND TRANSFERS - - - - - -

SUNDRY CHARGES/SPC PRGRMS - - - - - -
TOTAL MAINTENANCE & OPERATIONS $163 - - - - -
TOTAL EXPENDITURES $163 - - - - -
OPERATING YEAR OVERAGE / (SHORTAGE) ($110) $55 $30 $4,437 $4,413 (1%) ESTIMATED ENDING CASH BALANCE $1,755 $1,810 $1,840 $6,247 $10,660 71% ASSET FORFEIT-POLICE FUND (140)
Beginning cash balance reflects the adjusted amount supplied in the citywide summary. 35 CITY OF BANNING

SUMMARY OF REVENUES AND EXPENDITURES
FY 2026-2027 PROPOSED OPERATING BUDGET

AUDITED

ACTUALS
2023-2024

UNAUDITED

ACTUALS
2024-2025

AMENDED
BUDGET
2025-2026

UNAUDITED

ACTUALS
2025-2026

PROPOSED
2026-2027 % CHANGE
BEGINNING CASH BALANCE $177,935 $181,892 $548,315 $548,315 $587,005 7%

REVENUES
INTEREST $6,472 $7,972 $7,000 ($477) - 100%
REVENUE FROM COUNTY $21,052 $359,991 - $41,667 $239,996 476%

SUNDRY CHARGES/SPC PRGRMS - - - - - -

INTERFUND TRANSFERS - - - - - -
TOTAL REVENUES $27,524 $367,963 $7,000 $41,190 $239,996 483% TOTAL SOURCES $205,459 $549,855 $555,315 $589,505 $827,001 40%

PERSONNEL SERVICES

FRINGE BENEFITS - - - - - -

SALARY & WAGES - - - - - -

TOTAL PERSONNEL SERVICES - - - - - -

MAINTENANCE & OPERATIONS

CAPITAL EXPENDITURES - - - - - -
CONTRACT SVC REPAIR/MAINT $17,483 - $18,168 $2,499 - (100%)

CONTRACT SVC-EMPLOYEE SPC - - - - - -

CONTRACTUAL SERVICES - - - - - -

CONTRACTUAL SVCS-RENT/LSE - - - - - -
DEBT SERVICE - INTEREST - - - - $21,020
DEBT SERVICE-PRINCIPAL - - - - $108,192

DEPARTMENTAL SUPPLIES - - - - - -
INTERFUND SERVICE PYMTS $2,515 - - - - -
NONCAPITALIZED ASSETS $3,569 - $3,716 - - -
POLICE - $1,540 - - - -

SUNDRY CHARGES/SPC PRGRMS - - - - - -
TOTAL MAINTENANCE & OPERATIONS $23,567 $1,540 $21,884 $2,499 $129,212 5070% TOTAL EXPENDITURES $23,567 $1,540 $21,884 $2,499 $129,212 5070% OPERATING YEAR OVERAGE / (SHORTAGE) $3,957 $366,423 ($14,884) $38,690 $110,784 186% ESTIMATED ENDING CASH BALANCE $181,892 $548,315 $533,431 $587,005 $697,789 19% SUPPL LAW ENFORCEMENT FD (148)
Beginning cash balance reflects the adjusted amount supplied in the citywide summary. 36 CITY OF BANNING

SUMMARY OF REVENUES AND EXPENDITURES
FY 2026-2027 PROPOSED OPERATING BUDGET

AUDITED

ACTUALS
2023-2024

UNAUDITED

ACTUALS
2024-2025

AMENDED
BUDGET
2025-2026

UNAUDITED

ACTUALS
2025-2026

PROPOSED
2026-2027 % CHANGE
BEGINNING CASH BALANCE ($89) ($116) ($116) ($116) ($145) (25%)

REVENUES

INTEREST - - - - - -

REVENUE FROM STATE - - - - - -

SUNDRY CHARGES/SPC PRGRMS - - - - - -

TOTAL REVENUES - - - - - -
TOTAL SOURCES ($89) ($116) ($116) ($116) ($145) (25%)

PERSONNEL SERVICES

TOTAL PERSONNEL SERVICES - - - - - -

MAINTENANCE & OPERATIONS

CAPITAL EXPENDITURES - - - - - -
INTERFUND SERVICE PYMTS $27 - $29 $29 - (100%)

INTERFUND TRANSFERS - - - - - -

PARKS & RECREATION - - - - - -
TOTAL MAINTENANCE & OPERATIONS $27 - $29 $29 - (100%)
TOTAL EXPENDITURES $27 - $29 $29 - (100%)
OPERATING YEAR OVERAGE / (SHORTAGE) ($27) - ($29) ($29) - 100% ESTIMATED ENDING CASH BALANCE ($116) ($116) ($145) ($145) ($145) - STATE PARK BOND ACT FUND (150)
Beginning cash balance reflects the adjusted amount supplied in the citywide summary. 37 CITY OF BANNING

SUMMARY OF REVENUES AND EXPENDITURES
FY 2026-2027 PROPOSED OPERATING BUDGET

AUDITED

ACTUALS
2023-2024

UNAUDITED

ACTUALS
2024-2025

AMENDED
BUDGET
2025-2026

UNAUDITED

ACTUALS
2025-2026

PROPOSED
2026-2027 % CHANGE
BEGINNING CASH BALANCE $44,050 $47,035 $52,247 $52,247 $53,209 2%

REVENUES
INTEREST - $22 - ($22) - 100%

REVENUE FROM FEDERAL - - - - - -
SUNDRY CHARGES/SPC PRGRMS $4,204 $5,190 $5,550 $2,290 - (100%)

INTERFUND TRANSFERS - - - - - -
TOTAL REVENUES $4,204 $5,212 $5,550 $2,268 - (100%)
TOTAL SOURCES $48,255 $52,247 $57,797 $54,515 $53,209 (2%)

PERSONNEL SERVICES

TOTAL PERSONNEL SERVICES - - - - - -

MAINTENANCE & OPERATIONS

CAPITAL EXPENDITURES - - - - - -
COMMUNITY PROMOTION - - $5,327 - - -

CONTRACT SVC REPAIR/MAINT - - - - - -

CONTRACT SVC-PROFESSIONAL - - - - - -
DEPARTMENTAL SUPPLIES - - $3,076 - - -
INTERFUND SERVICE PYMTS $1,220 - $1,306 $1,306 - (100%)

INTERFUND TRANSFERS - - - - - -
NONCAPITALIZED ASSETS - - $2,000 - - -
SUNDRY CHARGES/SPC PRGRMS - - $7,504 - - -

SUPPLIES-TECHNICAL SPLS - - - - - -
TOTAL MAINTENANCE & OPERATIONS $1,220 - $19,213 $1,306 - (100%) TOTAL EXPENDITURES $1,220 - $19,213 $1,306 - (100%)
OPERATING YEAR OVERAGE / (SHORTAGE) $2,985 $5,212 ($13,663) $962 - (100%) ESTIMATED ENDING CASH BALANCE $47,035 $52,247 $38,584 $53,209 $53,209 - SPECIAL DONATION FUND (200)
Beginning cash balance reflects the adjusted amount supplied in the citywide summary. 38 CITY OF BANNING

SUMMARY OF REVENUES AND EXPENDITURES
FY 2026-2027 PROPOSED OPERATING BUDGET

AUDITED

ACTUALS
2023-2024

UNAUDITED

ACTUALS
2024-2025

AMENDED
BUDGET
2025-2026

UNAUDITED

ACTUALS
2025-2026

PROPOSED
2026-2027 % CHANGE
BEGINNING CASH BALANCE $53,140 $63,792 $75,169 $75,169 $81,664 9%

REVENUES
INTEREST $1,523 $1,954 - ($95) - 100%
CHARGES FOR CURRENT SVC - - $4 - - -
SUNDRY CHARGES/SPC PRGRMS $11,126 $12,548 $15,950 $10,585 - (100%) TOTAL REVENUES $12,649 $14,502 $15,954 $10,490 - (100%) TOTAL SOURCES $65,789 $78,294 $91,123 $85,659 $81,664 (5%)

PERSONNEL SERVICES

TOTAL PERSONNEL SERVICES - - - - - -

MAINTENANCE & OPERATIONS

CAPITAL EXPENDITURES - - - - - -
COMMUNITY PROMOTION $636 $1,324 $2,000 $959 - (100%)
CONTRACT SVC REPAIR/MAINT - - - $763 - (100%)
DEPARTMENTAL SUPPLIES - $329 $4,000 $57 - (100%)
INTERFUND SERVICE PYMTS $920 - $987 $987 - (100%)

NONCAPITALIZED ASSETS - - - - - -
SUNDRY CHARGES/SPC PRGRMS $442 $1,472 $5,250 $1,229 - (100%)

CONTRACT SVC-EMPLOYEE SPC - - - - - -

CONTRACTUAL SERVICES - - - - - -

PARKS & RECREATION - - - - - -

SUPPLIES-TECHNICAL SPLS - - - - - -
TOTAL MAINTENANCE & OPERATIONS $1,997 $3,125 $12,237 $3,995 - (100%) TOTAL EXPENDITURES $1,997 $3,125 $12,237 $3,995 - (100%) OPERATING YEAR OVERAGE / (SHORTAGE) $10,652 $11,377 $3,717 $6,495 - (100%) ESTIMATED ENDING CASH BALANCE $63,792 $75,169 $78,886 $81,664 $81,664 - SENIOR CTR ACTIVITIES FD (201)
Beginning cash balance reflects the adjusted amount supplied in the citywide summary. 39 CITY OF BANNING

SUMMARY OF REVENUES AND EXPENDITURES
FY 2026-2027 PROPOSED OPERATING BUDGET

AUDITED

ACTUALS
2023-2024

UNAUDITED

ACTUALS
2024-2025

AMENDED
BUDGET
2025-2026

UNAUDITED

ACTUALS
2025-2026

PROPOSED
2026-2027 % CHANGE
BEGINNING CASH BALANCE ($86) ($113) ($113) ($113) ($142) (26%)

REVENUES

INTEREST - - - - - -

SUNDRY CHARGES/SPC PRGRMS - - - - - -

TOTAL REVENUES - - - - - -
TOTAL SOURCES ($86) ($113) ($113) ($113) ($142) (26%)

PERSONNEL SERVICES

TOTAL PERSONNEL SERVICES - - - - - -

MAINTENANCE & OPERATIONS

ANIMAL REGULATION - - - - - -

CAPITAL EXPENDITURES - - - - - -

CONTRACT SVC REPAIR/MAINT - - - - - -

CONTRACT SVC-PROFESSIONAL - - - - - -

CONTRACTUAL SERVICES - - - - - -
INTERFUND SERVICE PYMTS $27 - $29 $29 - (100%)

INTERFUND TRANSFERS - - - - - -
TOTAL MAINTENANCE & OPERATIONS $27 - $29 $29 - (100%)
TOTAL EXPENDITURES $27 - $29 $29 - (100%)
OPERATING YEAR OVERAGE / (SHORTAGE) ($27) - ($29) ($29) - 100% ESTIMATED ENDING CASH BALANCE ($113) ($113) ($142) ($142) ($142) - ANIMAL CONTROL RESERVE FD (202)
Beginning cash balance reflects the adjusted amount supplied in the citywide summary. 40 CITY OF BANNING

SUMMARY OF REVENUES AND EXPENDITURES
FY 2026-2027 PROPOSED OPERATING BUDGET

AUDITED

ACTUALS
2023-2024

UNAUDITED

ACTUALS
2024-2025

AMENDED
BUDGET
2025-2026

UNAUDITED

ACTUALS
2025-2026

PROPOSED
2026-2027 % CHANGE
BEGINNING CASH BALANCE $5,248 $6,722 $8,432 $8,432 $9,722 15%

REVENUES
INTEREST $160 $210 $100 ($10) - 100%

SUNDRY CHARGES/SPC PRGRMS - - - - - -
INTERFUND TRANSFERS $1,500 $1,500 $1,500 $1,500 - (100%) TOTAL REVENUES $1,660 $1,710 $1,600 $1,490 - (100%)
TOTAL SOURCES $6,907 $8,432 $10,032 $9,922 $9,722 (2%)

PERSONNEL SERVICES

TOTAL PERSONNEL SERVICES - - - - - -

MAINTENANCE & OPERATIONS

CAPITAL EXPENDITURES - - - - - -
COMMUNITY PROMOTION - - $11 - - -
DEPARTMENTAL SUPPLIES - - $776 - - -
INTERFUND SERVICE PYMTS $185 - $200 $200 - (100%)

NONCAPITALIZED ASSETS - - - - - -

SUNDRY CHARGES/SPC PRGRMS - - - - - -
TOTAL MAINTENANCE & OPERATIONS $185 - $987 $200 - (100%) TOTAL EXPENDITURES $185 - $987 $200 - (100%)
OPERATING YEAR OVERAGE / (SHORTAGE) $1,474 $1,710 $613 $1,290 - (100%) ESTIMATED ENDING CASH BALANCE $6,722 $8,432 $9,045 $9,722 $9,722 - POLICE VOLUNTEER FUND (203)
Beginning cash balance reflects the adjusted amount supplied in the citywide summary. 41 CITY OF BANNING

SUMMARY OF REVENUES AND EXPENDITURES
FY 2026-2027 PROPOSED OPERATING BUDGET

AUDITED

ACTUALS
2023-2024

UNAUDITED

ACTUALS
2024-2025

AMENDED
BUDGET
2025-2026

UNAUDITED

ACTUALS
2025-2026

PROPOSED
2026-2027 % CHANGE
BEGINNING CASH BALANCE $264,898 $590,693 $1,003,467 $1,003,467 $790,677 (21%)

REVENUES
OTHER TAXES-SPECIAL $325,795 $412,381 - $527,223 $613,820 16% INTEREST - $416 - ($416) $500 220%
TOTAL REVENUES $325,795 $412,798 - $526,807 $614,320 17% TOTAL SOURCES $590,693 $1,003,491 $1,003,467 $1,530,274 $1,404,997 (8%)

PERSONNEL SERVICES

TOTAL PERSONNEL SERVICES - - - - - -

MAINTENANCE & OPERATIONS
CONTRACTUAL SVC-UTILITIES - - - - $13,686
INTERFUND TRANSFER - - - $739,597 $275,305 (63%)
STS/HIWAYS/STORM DRAINS - $24 - - - -
TOTAL MAINTENANCE & OPERATIONS - $24 - $739,597 $288,991 (61%) TOTAL EXPENDITURES - $24 - $739,597 $288,991 (61%)
OPERATING YEAR OVERAGE / (SHORTAGE) $325,795 $412,774 - ($212,790) $325,329 253% ESTIMATED ENDING CASH BALANCE $590,693 $1,003,467 $1,003,467 $790,677 $1,116,006 41% CSCDA-CFD 2020-02 ATWELL (221)
Beginning cash balance reflects the adjusted amount supplied in the citywide summary. 42 CITY OF BANNING

SUMMARY OF REVENUES AND EXPENDITURES
FY 2026-2027 PROPOSED OPERATING BUDGET

AUDITED

ACTUALS
2023-2024

UNAUDITED

ACTUALS
2024-2025

AMENDED
BUDGET
2025-2026

UNAUDITED

ACTUALS
2025-2026

PROPOSED
2026-2027 % CHANGE
BEGINNING CASH BALANCE $6,110 $5,984 $5,987 $5,987 $5,984 (0%)

REVENUES
INTEREST - $2 $100 ($2) - 100%

OTHER INCOME - - - - - -
TOTAL REVENUES - $2 $100 ($2) - 100%
TOTAL SOURCES $6,110 $5,986 $6,087 $5,985 $5,984 (0%)

PERSONNEL SERVICES

TOTAL PERSONNEL SERVICES - - - - - -

MAINTENANCE & OPERATIONS

COMMUNITY CENTERS/AUD - - - - - -

CONTRACT SVC-PROFESSIONAL - - - - - -

CONTRACTUAL SERVICES - - - - - -

DEBT SERVICE - EXPENSE - - - - - -

DEBT SERVICE - INTEREST - - - - - -

DEBT SERVICE-PRINCIPAL - - - - - -
INTERFUND SERVICE PYMTS $126 - - - - -
TOTAL MAINTENANCE & OPERATIONS $126 - - - - -
TOTAL EXPENDITURES $126 - - - - -
OPERATING YEAR OVERAGE / (SHORTAGE) ($126) $2 $100 ($2) - 100% ESTIMATED ENDING CASH BALANCE $5,984 $5,987 $6,087 $5,984 $5,984 - CITY ADMIN DEBT SVC FUND (300)
Beginning cash balance reflects the adjusted amount supplied in the citywide summary. 43 CITY OF BANNING

SUMMARY OF REVENUES AND EXPENDITURES
FY 2026-2027 PROPOSED OPERATING BUDGET

AUDITED

ACTUALS
2023-2024

UNAUDITED

ACTUALS
2024-2025

AMENDED
BUDGET
2025-2026

UNAUDITED

ACTUALS
2025-2026

PROPOSED
2026-2027 % CHANGE
BEGINNING CASH BALANCE $37,127 $38,064 $39,157 $39,157 $39,107 (0%)

REVENUES

OTHER TAXES-SPECIAL - - - - - -
INTEREST $1,045 $1,093 $600 ($50) $700 1511%

UTILITY FUNDS - - - - - -

SUNDRY CHARGES/SPC PRGRMS - - - - - -

INTERFUND TRANSFERS - - - - - -

LOAN REPAYMENTS - - - - - -
TOTAL REVENUES $1,045 $1,093 $600 ($50) $700 1511%
TOTAL SOURCES $38,172 $39,157 $39,757 $39,107 $39,807 2%

PERSONNEL SERVICES

TOTAL PERSONNEL SERVICES - - - - - -

MAINTENANCE & OPERATIONS

CONTRACT SVC-EMPLOYEE SPC - - - - - -

CONTRACT SVC-PROFESSIONAL - - - - - -

DEBT SERVICE - EXPENSE - - - - - -

DEBT SERVICE - INTEREST - - - - - -

DEBT SERVICE-PRINCIPAL - - - - - -
INTERFUND SERVICE PYMTS $108 - - - - -

INTERFUND TRANSFERS - - - - - -

STS/HIWAYS/STORM DRAINS - - - - - -
TOTAL MAINTENANCE & OPERATIONS $108 - - - - -
TOTAL EXPENDITURES $108 - - - - -
OPERATING YEAR OVERAGE / (SHORTAGE) $937 $1,093 $600 ($50) $700 1511% ESTIMATED ENDING CASH BALANCE $38,064 $39,157 $39,757 $39,107 $39,807 2% SUN LAKES CFD #86-1 FUND (360)
Beginning cash balance reflects the adjusted amount supplied in the citywide summary. 44 CITY OF BANNING

SUMMARY OF REVENUES AND EXPENDITURES
FY 2026-2027 PROPOSED OPERATING BUDGET

AUDITED

ACTUALS
2023-2024

UNAUDITED

ACTUALS
2024-2025

AMENDED
BUDGET
2025-2026

UNAUDITED

ACTUALS
2025-2026

PROPOSED
2026-2027 % CHANGE
BEGINNING CASH BALANCE $76,766 $78,811 $81,074 $81,074 $80,971 (0%)

REVENUES

OTHER TAXES-SPECIAL - - - - - -
INTEREST $2,161 $2,263 $1,200 ($103) $1,800 1852%

UTILITY FUNDS - - - - - -

MISCELLANEOUS - - - - - -
TOTAL REVENUES $2,161 $2,263 $1,200 ($103) $1,800 1852% TOTAL SOURCES $78,927 $81,074 $82,274 $80,971 $82,771 2%

PERSONNEL SERVICES

TOTAL PERSONNEL SERVICES - - - - - -

MAINTENANCE & OPERATIONS

CONTRACT SVC-PROFESSIONAL - - - - - -

DEBT SERVICE - EXPENSE - - - - - -

DEBT SERVICE - INTEREST - - - - - -

DEBT SERVICE-PRINCIPAL - - - - - -
INTERFUND SERVICE PYMTS $116 - - - - -

STREET TREES/LANDSCAPING - - - - - -
TOTAL MAINTENANCE & OPERATIONS $116 - - - - -
TOTAL EXPENDITURES $116 - - - - -
OPERATING YEAR OVERAGE / (SHORTAGE) $2,045 $2,263 $1,200 ($103) $1,800 1852% ESTIMATED ENDING CASH BALANCE $78,811 $81,074 $82,274 $80,971 $82,771 2% WILSON ST #91-1 ASSMT DBT (365)
Beginning cash balance reflects the adjusted amount supplied in the citywide summary. 45 CITY OF BANNING

SUMMARY OF REVENUES AND EXPENDITURES
FY 2026-2027 PROPOSED OPERATING BUDGET

AUDITED

ACTUALS
2023-2024

UNAUDITED

ACTUALS
2024-2025

AMENDED
BUDGET
2025-2026

UNAUDITED

ACTUALS
2025-2026

PROPOSED
2026-2027 % CHANGE
BEGINNING CASH BALANCE $191 ($610) ($610) ($610) ($610) -

REVENUES

INTEREST - - - - - -

SUNDRY CHARGES/SPC PRGRMS - - - - - -

OTHER REVENUE - - - - - -

INTERFUND TRANSFERS - - - - - -

TOTAL REVENUES - - - - - -
TOTAL SOURCES $191 ($610) ($610) ($610) ($610) -

PERSONNEL SERVICES

TOTAL PERSONNEL SERVICES - - - - - -

MAINTENANCE & OPERATIONS
CAPITAL EXPENDITURES - - ($600) - - -

CONTRACT SVC REPAIR/MAINT - - - - - -

CONTRACT SVC-PROFESSIONAL - - - - - -

CONTRACTUAL SERVICES - - - - - -

CONTRACTUAL SVC-UTILITIES - - - - - -

CONTRACTUAL SVCS-RENT/LSE - - - - - -

DEBT SERVICE - INTEREST - - - - - -
INTERFUND SERVICE PYMTS $610 - - - - -
INTERFUND TRANSFERS $192 - - - - -

NONCAPITALIZED ASSETS - - - - - -
TOTAL MAINTENANCE & OPERATIONS $801 - ($600) - - -
TOTAL EXPENDITURES $801 - ($600) - - -
OPERATING YEAR OVERAGE / (SHORTAGE) ($801) - $600 - - - ESTIMATED ENDING CASH BALANCE ($610) ($610) ($10) ($610) ($610) - AREA POLICE COMPUTER FUND (370)
Beginning cash balance reflects the adjusted amount supplied in the citywide summary. 46 CITY OF BANNING

SUMMARY OF REVENUES AND EXPENDITURES
FY 2026-2027 PROPOSED OPERATING BUDGET

AUDITED

ACTUALS
2023-2024

UNAUDITED

ACTUALS
2024-2025

AMENDED
BUDGET
2025-2026

UNAUDITED

ACTUALS
2025-2026

PROPOSED
2026-2027 % CHANGE
BEGINNING CASH BALANCE $196,471 $198,192 $195,739 $195,739 $187,543 (4%)

REVENUES
OTHER TAXES-SPECIAL $191,683 $197,481 $199,367 $190,862 $188,169 (1%) INTEREST $10 $90 - ($80) $90 213%

UTILITY FUNDS - - - - - -

MISCELLANEOUS - - - - - -

OTHER LOAN REVENUES - - - - - -
TOTAL REVENUES $191,693 $197,571 $199,367 $190,783 $188,259 (1%) TOTAL SOURCES $388,165 $395,763 $395,106 $386,522 $375,802 (3%)

PERSONNEL SERVICES

TOTAL PERSONNEL SERVICES - - - - - -

MAINTENANCE & OPERATIONS
INTERFUND SERVICE PYMTS $647 - $2,150 $2,150 - (100%)
BAD DEBT & DEPREC EXPENSE $2,951 - - - - -
CONTRACT SVC-PROFESSIONAL $4,310 $4,795 $4,168 $4,618 $4,851 5%

CONTRACTUAL SERVICES - - - - - -
DEBT SERVICE - EXPENSE $3,658 $3,758 $3,327 $4,210 $4,210 - DEBT SERVICE - INTEREST $83,408 $78,355 $84,815 $73,000 $64,198 (12%) DEBT SERVICE-PRINCIPAL $95,000 $105,000 $100,000 $115,000 $115,000 - STS/HIWAYS/STORM DRAINS - $8,116 - - - -
TOTAL MAINTENANCE & OPERATIONS $189,973 $200,024 $194,460 $198,978 $188,259 (5%) TOTAL EXPENDITURES $189,973 $200,024 $194,460 $198,978 $188,259 (5%) OPERATING YEAR OVERAGE / (SHORTAGE) $1,721 ($2,453) $4,907 ($8,196) - 100% ESTIMATED ENDING CASH BALANCE $198,192 $195,739 $200,646 $187,543 $187,543 - FAIR OAKS AD #2004-1 DEBT (375)
Beginning cash balance reflects the adjusted amount supplied in the citywide summary. 47 CITY OF BANNING

SUMMARY OF REVENUES AND EXPENDITURES
FY 2026-2027 PROPOSED OPERATING BUDGET

AUDITED

ACTUALS
2023-2024

UNAUDITED

ACTUALS
2024-2025

AMENDED
BUDGET
2025-2026

UNAUDITED

ACTUALS
2025-2026

PROPOSED
2026-2027 % CHANGE
BEGINNING CASH BALANCE $310 ($135) ($135) ($135) ($135) -

REVENUES

OTHER TAXES-SPECIAL - - - - - -

INTEREST - - - - - -

UTILITY FUNDS - - - - - -

MISCELLANEOUS - - - - - -

OTHER LOAN REVENUES - - - - - -

TOTAL REVENUES - - - - - -
TOTAL SOURCES $310 ($135) ($135) ($135) ($135) -

PERSONNEL SERVICES

TOTAL PERSONNEL SERVICES - - - - - -

MAINTENANCE & OPERATIONS

CONTRACT SVC-PROFESSIONAL - - - - - -

CONTRACTUAL SERVICES - - - - - -

DEBT SERVICE - EXPENSE - - - - - -

DEBT SERVICE - INTEREST - - - - - -

DEBT SERVICE-PRINCIPAL - - - - - -
INTERFUND SERVICE PYMTS $135 - - - - -
INTERFUND TRANSFERS $310 - - - - -
TOTAL MAINTENANCE & OPERATIONS $445 - - - - -
TOTAL EXPENDITURES $445 - - - - -
OPERATING YEAR OVERAGE / (SHORTAGE) ($445) - - - - -
ESTIMATED ENDING CASH BALANCE ($135) ($135) ($135) ($135) ($135) - CAMEO HOMES FUND (376)
Beginning cash balance reflects the adjusted amount supplied in the citywide summary. 48 CITY OF BANNING

SUMMARY OF REVENUES AND EXPENDITURES
FY 2026-2027 PROPOSED OPERATING BUDGET

AUDITED

ACTUALS
2023-2024

UNAUDITED

ACTUALS
2024-2025

AMENDED
BUDGET
2025-2026

UNAUDITED

ACTUALS
2025-2026

PROPOSED
2026-2027 % CHANGE
BEGINNING CASH BALANCE $263,623 $304,419 $1,738,463 $1,738,463 $2,094,901 21%

REVENUES
INTEREST $7,622 $14,616 $4,000 ($1,425) - 100%
SUNDRY CHARGES/SPC PRGRMS $33,174 $1,419,600 $37,469 $358,056 - (100%) TOTAL REVENUES $40,796 $1,434,216 $41,469 $356,632 - (100%) TOTAL SOURCES $304,419 $1,738,635 $1,779,932 $2,095,095 $2,094,901 (0%)

PERSONNEL SERVICES

TOTAL PERSONNEL SERVICES - - - - - -

MAINTENANCE & OPERATIONS

TOTAL MAINTENANCE & OPERATIONS - - - - - -

TOTAL EXPENDITURES - - - - - -
OPERATING YEAR OVERAGE / (SHORTAGE) $40,796 $1,434,216 $41,469 $356,632 - (100%) CASH BALANCE RECONCILIATION - ($172) - ($194) - 100%
ESTIMATED ENDING CASH BALANCE $304,419 $1,738,463 $1,779,932 $2,094,901 $2,094,901 - P/FACILITIES DVLP FUND (400)
Beginning cash balance reflects the adjusted amount supplied in the citywide summary. 49 CITY OF BANNING

SUMMARY OF REVENUES AND EXPENDITURES
FY 2026-2027 PROPOSED OPERATING BUDGET

AUDITED

ACTUALS
2023-2024

UNAUDITED

ACTUALS
2024-2025

AMENDED
BUDGET
2025-2026

UNAUDITED

ACTUALS
2025-2026
BEGINNING CASH BALANCE $263,807 $304,419 $1,738,463 $1,738,463

REVENUES
INTEREST $7,622 $14,616 $4,000 ($1,425)
SUNDRY CHARGES/SPC PRGRMS $33,174 $1,419,600 $37,469 $358,056 TOTAL REVENUES $40,796 $1,434,216 $41,469 $356,632
TOTAL SOURCES $304,603 $1,738,635 $1,779,932 $2,095,095

PERSONNEL SERVICES

TOTAL PERSONNEL SERVICES - - - -

MAINTENANCE & OPERATIONS

CAPITAL EXPENDITURES - - - -

CONTRACTUAL SVCS-RENT/LSE - - - -

DEBT SERVICE - INTEREST - - - -
INTERFUND SERVICE PYMTS $184 - $194 $194

INTERFUND TRANSFERS - - - -

NONCAPITALIZED ASSETS - - - -
POLICE - $172 - -
TOTAL MAINTENANCE & OPERATIONS $184 $172 $194 $194
TOTAL EXPENDITURES $184 $172 $194 $194
OPERATING YEAR OVERAGE / (SHORTAGE) $40,612 $1,434,044 $41,275 $356,438 ESTIMATED ENDING CASH BALANCE $304,419 $1,738,463 $1,779,738 $2,094,901

P/FACILITIE
Beginning cash balance reflects the adjusted amount supplied in the citywide summary. 50 CITY OF BANNING

SUMMARY OF REVENUES AND EXPENDITURES
FY 2026-2027 PROPOSED OPERATING BUDGET

AUDITED

ACTUALS
2023-2024

UNAUDITED

ACTUALS
2024-2025

AMENDED
BUDGET
2025-2026

UNAUDITED

ACTUALS
2025-2026

PROPOSED
2026-2027 % CHANGE
BEGINNING CASH BALANCE $1,321,238 $1,437,191 $2,364,437 $2,364,437 $2,600,352 10%

REVENUES
INTEREST $37,928 $44,904 $22,000 ($2,513) - 100%
SUNDRY CHARGES/SPC PRGRMS $78,226 $882,518 $74,005 $238,638 - (100%)

INTERFUND TRANSFERS - - - - - -
TOTAL REVENUES $116,153 $927,422 $96,005 $236,126 - (100%) TOTAL SOURCES $1,437,391 $2,364,613 $2,460,442 $2,600,563 $2,600,352 (0%)

PERSONNEL SERVICES

TOTAL PERSONNEL SERVICES - - - - - -

MAINTENANCE & OPERATIONS

CAPITAL EXPENDITURES - - - - - -

CONTRACT SVC-RENTAL/LEASE - - - - - -

DEBT SERVICE - INTEREST - - - - - -

DEBT SERVICE-PRINCIPAL - - - - - -
FIRE - $176 - - - -
INTERFD LOAN PYMTS-PRIN. - - - - - -
INTERFUND SERVICE PYMTS $200 - $211 $211 - (100%)

SUNDRY CHARGES/SPC PRGRMS - - - - - -
TOTAL MAINTENANCE & OPERATIONS $200 $176 $211 $211 - (100%) TOTAL EXPENDITURES $200 $176 $211 $211 - (100%)
OPERATING YEAR OVERAGE / (SHORTAGE) $115,953 $927,246 $95,794 $235,915 - (100%) ESTIMATED ENDING CASH BALANCE $1,437,191 $2,364,437 $2,460,231 $2,600,352 $2,600,352 - F/FACILITY DEVELOPMENT FD (410)
Beginning cash balance reflects the adjusted amount supplied in the citywide summary. 51 CITY OF BANNING

SUMMARY OF REVENUES AND EXPENDITURES
FY 2026-2027 PROPOSED OPERATING BUDGET

AUDITED

ACTUALS
2023-2024

UNAUDITED

ACTUALS
2024-2025

AMENDED
BUDGET
2025-2026

UNAUDITED

ACTUALS
2025-2026

PROPOSED
2026-2027 % CHANGE
BEGINNING CASH BALANCE $1,996,907 $2,136,032 $2,096,594 $2,096,594 $1,811,717 (14%)

REVENUES
INTEREST $56,724 $59,251 $32,000 ($2,701) - 100%
SUNDRY CHARGES/SPC PRGRMS $89,921 $71,589 $100,001 $6,818 - (100%)

INTERFUND TRANSFERS - - - - - -
TOTAL REVENUES $146,645 $130,840 $132,001 $4,117 - (100%) TOTAL SOURCES $2,143,552 $2,266,872 $2,228,595 $2,100,711 $1,811,717 (14%)

PERSONNEL SERVICES

TOTAL PERSONNEL SERVICES - - - - - -

MAINTENANCE & OPERATIONS

CAP EXPEND-INFRASTRUCTURE - - - - - -
CAPITAL EXPENDITURES $6,864 $169,637 $1,051,800 $288,299 - (100%)

CONTRACT SVC-PROFESSIONAL - - - - - -
INTERFUND SERVICE PYMTS $656 - $695 $695 - (100%)
INTERFUND TRANSFERS - - - - $250,000
STS/HIWAYS/STORM DRAINS - $640 - - - -
TOTAL MAINTENANCE & OPERATIONS $7,520 $170,277 $1,052,495 $288,994 $250,000 (13%) TOTAL EXPENDITURES $7,520 $170,277 $1,052,495 $288,994 $250,000 (13%) OPERATING YEAR OVERAGE / (SHORTAGE) $139,125 ($39,438) ($920,494) ($284,877) ($250,000) 12% ESTIMATED ENDING CASH BALANCE $2,136,032 $2,096,594 $1,176,100 $1,811,717 $1,561,717 (14%) TRAFFIC CONTROL FACIL FD (420)
Beginning cash balance reflects the adjusted amount supplied in the citywide summary. 52 CITY OF BANNING

SUMMARY OF REVENUES AND EXPENDITURES
FY 2026-2027 PROPOSED OPERATING BUDGET

AUDITED

ACTUALS
2023-2024

UNAUDITED

ACTUALS
2024-2025

AMENDED
BUDGET
2025-2026

UNAUDITED

ACTUALS
2025-2026

PROPOSED
2026-2027 % CHANGE
BEGINNING CASH BALANCE $549,107 $505,118 $1,017,286 $1,017,286 $1,243,130 22%

REVENUES
INTEREST $15,056 $16,927 $8,000 ($1,056) - 100%
SUNDRY CHARGES/SPC PRGRMS $19,708 $517,565 $20,000 $227,100 - (100%)

OTHER REVENUE - - - - - -
INTERFUND TRANSFERS $84,248 - - - - -
TOTAL REVENUES $119,012 $534,492 $28,000 $226,044 - (100%) TOTAL SOURCES $668,119 $1,039,610 $1,045,286 $1,243,330 $1,243,130 (0%)

PERSONNEL SERVICES

TOTAL PERSONNEL SERVICES - - - - - -

MAINTENANCE & OPERATIONS
CAPITAL EXPENDITURES $162,812 - $169,300 - - -

CONTRACT SVC-PROFESSIONAL - - - - - -
INTERFUND SERVICE PYMTS $189 - $200 $200 - (100%)
PLANNING - $22,324 - - - -
TOTAL MAINTENANCE & OPERATIONS $163,001 $22,324 $169,500 $200 - (100%) TOTAL EXPENDITURES $163,001 $22,324 $169,500 $200 - (100%) OPERATING YEAR OVERAGE / (SHORTAGE) ($43,989) $512,168 ($141,500) $225,844 - (100%) ESTIMATED ENDING CASH BALANCE $505,118 $1,017,286 $875,786 $1,243,130 $1,243,130 - GENERAL FACILITIES FUND (430)
Beginning cash balance reflects the adjusted amount supplied in the citywide summary. 53 CITY OF BANNING

SUMMARY OF REVENUES AND EXPENDITURES
FY 2026-2027 PROPOSED OPERATING BUDGET

AUDITED

ACTUALS
2023-2024

UNAUDITED

ACTUALS
2024-2025

AMENDED
BUDGET
2025-2026

UNAUDITED

ACTUALS
2025-2026

PROPOSED
2026-2027 % CHANGE
BEGINNING CASH BALANCE ($0) ($11) ($11) ($11) ($11) -

REVENUES

INTEREST - - - - - -

OTHER REVENUE - - - - - -

TOTAL REVENUES - - - - - -
TOTAL SOURCES ($0) ($11) ($11) ($11) ($11) -

PERSONNEL SERVICES

TOTAL PERSONNEL SERVICES - - - - - -

MAINTENANCE & OPERATIONS

CAP EXPEND-INFRASTRUCTURE - - - - - -
INTERFUND SERVICE PYMTS $11 - - - - -

STS/HIWAYS/STORM DRAINS - - - - - -
TOTAL MAINTENANCE & OPERATIONS $11 - - - - -
TOTAL EXPENDITURES $11 - - - - -
OPERATING YEAR OVERAGE / (SHORTAGE) ($11) - - - - -
ESTIMATED ENDING CASH BALANCE ($11) ($11) ($11) ($11) ($11) - SUNSET GRADE SEP FUND (441)
Beginning cash balance reflects the adjusted amount supplied in the citywide summary. 54 CITY OF BANNING

SUMMARY OF REVENUES AND EXPENDITURES
FY 2026-2027 PROPOSED OPERATING BUDGET

AUDITED

ACTUALS
2023-2024

UNAUDITED

ACTUALS
2024-2025

AMENDED
BUDGET
2025-2026

UNAUDITED

ACTUALS
2025-2026

PROPOSED
2026-2027 % CHANGE
BEGINNING CASH BALANCE $399,937 $411,067 $422,748 $422,748 $422,075 (0%)

REVENUES
INTEREST $11,259 $11,797 $6,000 ($536) - 100%
TOTAL REVENUES $11,259 $11,797 $6,000 ($536) - 100%
TOTAL SOURCES $411,197 $422,864 $428,748 $422,212 $422,075 (0%)

PERSONNEL SERVICES

TOTAL PERSONNEL SERVICES - - - - - -

MAINTENANCE & OPERATIONS
INTERFUND SERVICE PYMTS $130 - $137 $137 - (100%)
STS/HIWAYS/STORM DRAINS - $116 - - - -
TOTAL MAINTENANCE & OPERATIONS $130 $116 $137 $137 - (100%) TOTAL EXPENDITURES $130 $116 $137 $137 - (100%)
OPERATING YEAR OVERAGE / (SHORTAGE) $11,130 $11,681 $5,863 ($673) - 100% ESTIMATED ENDING CASH BALANCE $411,067 $422,748 $428,611 $422,075 $422,075 - WILSON MEDIAN FUND (444)
Beginning cash balance reflects the adjusted amount supplied in the citywide summary. 55 CITY OF BANNING

SUMMARY OF REVENUES AND EXPENDITURES
FY 2026-2027 PROPOSED OPERATING BUDGET

AUDITED

ACTUALS
2023-2024

UNAUDITED

ACTUALS
2024-2025

AMENDED
BUDGET
2025-2026

UNAUDITED

ACTUALS
2025-2026

PROPOSED
2026-2027 % CHANGE
BEGINNING CASH BALANCE - - - - $296,247

REVENUES
REVENUE FROM FEDERAL - - - $1,244,730 - (100%)
TOTAL REVENUES - - - $1,244,730 - (100%)
TOTAL SOURCES - - - $1,244,730 $296,247 (76%)

PERSONNEL SERVICES

TOTAL PERSONNEL SERVICES - - - - - -

MAINTENANCE & OPERATIONS
CAP EXPEND-INFRASTRUCTURE - - - $948,484 - (100%)
TOTAL MAINTENANCE & OPERATIONS - - - $948,484 - (100%)
TOTAL EXPENDITURES - - - $948,484 - (100%)
OPERATING YEAR OVERAGE / (SHORTAGE) - - - $296,247 - (100%) ESTIMATED ENDING CASH BALANCE - - - $296,247 $296,247 - HARGRAVE GRADE SEPARATION (445)
Beginning cash balance reflects the adjusted amount supplied in the citywide summary. 56 CITY OF BANNING

SUMMARY OF REVENUES AND EXPENDITURES
FY 2026-2027 PROPOSED OPERATING BUDGET

AUDITED

ACTUALS
2023-2024

UNAUDITED

ACTUALS
2024-2025

AMENDED
BUDGET
2025-2026

UNAUDITED

ACTUALS
2025-2026

PROPOSED
2026-2027 % CHANGE
BEGINNING CASH BALANCE $302,810 $299,652 $568,042 $568,042 $811,978 43%

REVENUES
INTEREST $4,816 $9,390 $5,000 ($670) - 100%
REVENUE FROM STATE $196,926 - - - - -

REVENUE FROM COUNTY - - - - - -
SUNDRY CHARGES/SPC PRGRMS $88,925 $367,107 $105,865 $7,659 $100,000 1206%

MISCELLANEOUS - - - - - -

OTHER REVENUE - - - - - -
INTERFUND TRANSFER/TRNSF - PUB BENEFIT FUND - - - $193,507 $47,836 (75%) INTERFUND TRANSFERS - - - $193,507 $47,836 (75%)
TOTAL REVENUES $290,667 $376,497 $110,865 $394,003 $195,672 (50%) TOTAL SOURCES $593,478 $676,149 $678,907 $962,045 $1,007,650 5%

PERSONNEL SERVICES

TOTAL PERSONNEL SERVICES - - - - - -

MAINTENANCE & OPERATIONS
INTERFUND SERVICE PYMTS $719 - $879 $879 - (100%)
CAPITAL EXPENDITURES ($3,819) - $5,000 ($42,156) - 100% CONTRACT SVC-PROFESSIONAL - - $40,000 - $40,000
CONTRACT SVC-RENTAL/LEASE - $95,671 $95,926 $191,343 $95,671 (50%) DEBT SERVICE - INTEREST $1,716 - - - - -

DEBT SERVICE PROCEEDS - - - - - -
DEBT SERVICE-PRINCIPAL $295,210 - - - - -
INTERFD LOAN PYMTS-PRIN. - - - - - -
INTERFUND TRANSFERS - - $225,000 - - -

NONCAPITALIZED ASSETS - - - - - -
PARKS & RECREATION - $12,436 - - - -
TOTAL MAINTENANCE & OPERATIONS $293,826 $108,107 $366,805 $150,066 $135,671 (10%) TOTAL EXPENDITURES $293,826 $108,107 $366,805 $150,066 $135,671 (10%) OPERATING YEAR OVERAGE / (SHORTAGE) ($3,158) $268,390 ($255,940) $243,937 $60,001 (75%) ESTIMATED ENDING CASH BALANCE $299,652 $568,042 $312,102 $811,978 $871,979 7% PARK DEVELOPMENT FUND (451)
Beginning cash balance reflects the adjusted amount supplied in the citywide summary. 57 CITY OF BANNING

SUMMARY OF REVENUES AND EXPENDITURES
FY 2026-2027 PROPOSED OPERATING BUDGET

AUDITED

ACTUALS
2023-2024

UNAUDITED

ACTUALS
2024-2025

AMENDED
BUDGET
2025-2026

UNAUDITED

ACTUALS
2025-2026

PROPOSED
2026-2027 % CHANGE
BEGINNING CASH BALANCE ($82,397) ($48,313) ($20,108) ($20,108) ($17,737) 12%

REVENUES
INTEREST $34,168 $31,426 - $2,370 - (100%)

INTERFUND LEASE REVENUE - - - - - -

OTHER REVENUE - - - - - -

INTERFUND TRANSFERS - - - - - -
TOTAL REVENUES $34,168 $31,426 - $2,370 - (100%)
TOTAL SOURCES ($48,229) ($16,887) ($20,108) ($17,738) ($17,737) 0%

PERSONNEL SERVICES

TOTAL PERSONNEL SERVICES - - - - - -

MAINTENANCE & OPERATIONS

CAPITAL EXPENDITURES - - - - - -

CONTRACT SVC-PROFESSIONAL - - - - - -
GENERAL CONSTRUCTION - $3,220 - - - -

INTERFUND TRANSFERS - - - - - -
INTERNAL SERVICE REVENUES $84 - $88 - - -

SUNDRY CHARGES/SPC PRGRMS - - - - - -
TOTAL MAINTENANCE & OPERATIONS $84 $3,220 $88 - - -
TOTAL EXPENDITURES $84 $3,220 $88 - - -
OPERATING YEAR OVERAGE / (SHORTAGE) $34,084 $28,206 ($88) $2,370 - (100%) ESTIMATED ENDING CASH BALANCE ($48,313) ($20,108) ($20,196) ($17,737) ($17,737) - CAPITAL IMPROVEMENT FUND (470)
Beginning cash balance reflects the adjusted amount supplied in the citywide summary. 58 CITY OF BANNING

SUMMARY OF REVENUES AND EXPENDITURES
FY 2026-2027 PROPOSED OPERATING BUDGET

AUDITED

ACTUALS
2023-2024

UNAUDITED

ACTUALS
2024-2025

AMENDED
BUDGET
2025-2026

UNAUDITED

ACTUALS
2025-2026

PROPOSED
2026-2027 % CHANGE
BEGINNING CASH BALANCE $491,948 $210,595 ($209,757) ($209,757) ($331,246) (58%)

REVENUES
INTEREST $56 $61 - $59 $50 (16%)
OTHER INCOME $124,113 $116,357 $125,600 $94,857 $120,600 27%

OTHER INCOME-UTILITY - - - - - -

REVENUE FROM STATE - - - - - -
REVENUE FROM FEDERAL $7,052 ($7,052) - - - -

REVENUE FROM CRA/CITY - - - - - -
CHARGES FOR CURRENT SVC $84,506 $37,337 $30,000 $63,717 $64,000 0% SUNDRY CHARGES/SPC PRGRMS ($207) $3 - - - -

OTHER REVENUE - - - - - -
INTERFUND TRANSFERS $261 $1,779 - - - -

LOAN REPAYMENTS - - - - - -

LOANS - - - - - -
TOTAL REVENUES $215,781 $148,484 $155,600 $158,633 $184,650 16% TOTAL SOURCES $707,729 $359,079 ($54,157) ($51,124) ($146,596) (187%)

PERSONNEL SERVICES
FRINGE BENEFITS $32,404 $50,393 $37,313 $16,908 - (100%) SALARY & WAGES $72,686 $76,637 $77,688 $65,194 $176,720 171% TOTAL PERSONNEL SERVICES $105,091 $127,030 $115,001 $82,102 $176,720 115%

MAINTENANCE & OPERATIONS
AIRPORTS - $103,499 $330 $382 $500 31%

AMORTIZATION - - - - - -
BAD DEBT & DEPREC EXPENSE $217,616 $168,199 - - - -

CAP EXPEND-INFRASTRUCTURE - - - - - -

CAPITAL EXPENDITURES - - - - - -
CONTRA EXPENDITURE ($11,802) $88,477 - - - -
CONTRACT SVC REPAIR/MAINT $12,385 $11,233 $32,430 $21,733 $11,195 (48%)

CONTRACT SVC-EMPLOYEE SPC - - - - - -
CONTRACT SVC-PROFESSIONAL $9,100 $4,950 $10,300 $4,950 $20,000 304%

CONTRACT SVC-RENTAL/LEASE - - - - - -
AIRPORT FUND (600)
Beginning cash balance reflects the adjusted amount supplied in the citywide summary. 59 AUDITED

ACTUALS
2023-2024

UNAUDITED

ACTUALS
2024-2025

AMENDED
BUDGET
2025-2026

UNAUDITED

ACTUALS
2025-2026

PROPOSED
2026-2027 % CHANGE
CONTRACTUAL SERVICES $344 $1 $900 - $900
CONTRACTUAL SVC-UTILITIES $25,802 $25,033 $23,500 $27,734 $30,800 11%

CRA LOW/MOD FUND - - - - - -

DEBT SERVICE - INTEREST - - - - - -

DEBT SERVICE-PRINCIPAL - - - - - -
DEPARTMENTAL SUPPLIES $67,138 $28,317 $49,750 $56,293 $50,000 (11%)

INT ON INTERFUND LOANS - - - - - -
INTERFD LOAN PYMTS-PRIN. - - - - - -
INTERFUND SERVICE PYMTS $67,807 - $81,884 $81,884 $119,562 46% NONCAPITALIZED ASSETS - $5,490 $3,000 - - -

SPECIAL UTILITY CAP ITEMS - - - - - -
SUNDRY CHARGES/SPC PRGRMS $3,653 $6,608 $3,422 $5,044 $4,750 (6%)

SUPPLIES-TECHNICAL SPLS - - - - - -
TOTAL MAINTENANCE & OPERATIONS $392,044 $441,805 $205,516 $198,021 $237,707 20% TOTAL EXPENDITURES $497,134 $568,835 $320,517 $280,123 $414,427 48% OPERATING YEAR OVERAGE / (SHORTAGE) ($281,353) ($420,351) ($164,917) ($121,490) ($229,777) (89%) ESTIMATED ENDING CASH BALANCE $210,595 ($209,757) ($374,674) ($331,246) ($561,023) (69%) 60 CITY OF BANNING

SUMMARY OF REVENUES AND EXPENDITURES
FY 2026-2027 PROPOSED OPERATING BUDGET

AUDITED

ACTUALS
2023-2024

UNAUDITED

ACTUALS
2024-2025

AMENDED
BUDGET
2025-2026

UNAUDITED

ACTUALS
2025-2026

PROPOSED
2026-2027 % CHANGE
BEGINNING CASH BALANCE ($5,823,077) ($2,651,045) $458,077 $458,077 ($1,919,323) (519%)

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 - - -
REVENUE FROM STATE $4,148,420 $96,744 $1,776,946 - $10,015,748

REVENUE FROM COUNTY - - - - - -
REVENUE FROM FEDERAL - $5,181 - - - -
CHARGES FOR CURRENT SVC $36,362 $41,732 $177,500 $77,266 $565,000 631% SUNDRY CHARGES/SPC PRGRMS $47,595 $29,860 $21,026 - - - OTHER REVENUE - $2,919,575 - - - -
INTERFUND TRANSFERS $137,590 $137,590 $60,000 - - -
TOTAL REVENUES $6,152,436 $5,905,866 $10,830,137 $2,615,788 $13,180,348 404% TOTAL SOURCES $329,359 $3,254,821 $11,288,214 $3,073,865 $11,261,025 266%

PERSONNEL SERVICES
FRINGE BENEFITS $553,345 $521,056 $619,831 $348,957 - (100%) SALARY & WAGES $941,418 $959,760 $973,571 $835,012 $1,574,148 89% TOTAL PERSONNEL SERVICES $1,494,763 $1,480,816 $1,593,402 $1,183,969 $1,574,148 33%

MAINTENANCE & OPERATIONS
AMORTIZATION $5,654 $5,654 - - - -
BAD DEBT & DEPREC EXPENSE $409,370 $480,096 - - - -
CAPITAL EXPENDITURES $11,433 $28,579 $3,512,705 $1,717,426 $20,500 (99%) CONTRA EXPENDITURE $77,638 ($306,299) - - - -
CONTRACT SVC REPAIR/MAINT $825 $2,242 $66,804 $28,311 $105,000 271% CONTRACT SVC-EMPLOYEE SPC $9,359 $9,580 $8,544 $11,676 $12,100 4% CONTRACT SVC-PROFESSIONAL $16,484 $2,728 $315,177 $91,867 $219,100 138% CONTRACT SVC-RENTAL/LEASE - - $1,696 - $22,600
CONTRACTUAL SERVICES $9,774 $4,097 $18,835 $2,616 $25,200 863% CONTRACTUAL SVC-UTILITIES $10,871 $19,118 $9,772 $18,350 $20,000 9%

DEBT SERVICE - INTEREST - - - - - -
DEPARTMENTAL SUPPLIES $88 $381 $126,472 $710 $394,500 55463% TRANSIT FUND (610)
Beginning cash balance reflects the adjusted amount supplied in the citywide summary. 61 AUDITED

ACTUALS
2023-2024

UNAUDITED

ACTUALS
2024-2025

AMENDED
BUDGET
2025-2026

UNAUDITED

ACTUALS
2025-2026

PROPOSED
2026-2027 % CHANGE
INTERFD LOAN PYMTS-PRIN. - - - - - -
INTERFUND SERVICE PYMTS $924,547 - $1,924,101 $1,924,101 $1,122,560 (42%) INTERFUND TRANSFERS ($0) - - - $519,000
NONCAPITALIZED ASSETS $4,129 $1,500 $9,826 $7,279 $163,500 2146% PUBLIC TRANSIT $2,237 $1,070,416 $9,736 $6,843 $20,000 192% SUNDRY CHARGES/SPC PRGRMS $3,232 ($2,162) - $40 - (100%) TOTAL MAINTENANCE & OPERATIONS $1,485,641 $1,315,929 $6,003,668 $3,809,219 $2,644,060 (31%) TOTAL EXPENDITURES $2,980,404 $2,796,745 $7,597,070 $4,993,188 $4,218,208 (16%) OPERATING YEAR OVERAGE / (SHORTAGE) $3,172,032 $3,109,121 $3,233,067 ($2,377,400) $8,962,140 477% ESTIMATED ENDING CASH BALANCE ($2,651,045) $458,077 $3,691,144 ($1,919,323) $7,042,817 467% 62 CITY OF BANNING

SUMMARY OF REVENUES AND EXPENDITURES
FY 2026-2027 PROPOSED OPERATING BUDGET

AUDITED

ACTUALS
2023-2024

UNAUDITED

ACTUALS
2024-2025

AMENDED
BUDGET
2025-2026

UNAUDITED

ACTUALS
2025-2026

PROPOSED
2026-2027 % CHANGE
BEGINNING CASH BALANCE $6,050,738 $23,261,910 $43,711,025 $43,711,025 $45,081,412 3%

REVENUES
INTEREST $622,123 $715,767 $340,000 ($32,512) - 100%

INTEREST-INTERFUND LOANS - - - - - -
OTHER INCOME $12,988,051 $11,960,403 - - - -
REVENUE FROM STATE $656,835 $3,506,663 - $1,470,105 - (100%)

REV FROM OTHER AGENCIES - - - - - -
REVENUE FROM COUNTY - $402,825 - - - -
REVENUE FROM FEDERAL $91,299 $1,215,267 - $4,319,783 - (100%)

CHARGES FOR CURRENT SVC - - - - - -
UTILITY FUNDS $13,288,760 $16,312,665 $13,592,500 $17,663,299 $18,150,000 3% SUNDRY CHARGES/SPC PRGRMS $71,149 $9,010 $65,155 $4,434 - (100%) OTHER REVENUE $195,399 $209,971 $125,000 $219,766 $175,000 (20%)

INTERNAL SERVICE REVENUES - - - - - -

INTERFUND TRANSFER-EQUITY - - - - - -
INTERFUND TRANSFERS $273,188 $1,561,395 - - - -
Uncategorized $1,825,651 $255,477 - - - -

INTERFUND LOAN REVENUES - - - - - -

LOANS - - - - - -
TOTAL REVENUES $30,012,455 $36,149,442 $14,122,655 $23,644,875 $18,325,000 (22%) TOTAL SOURCES $36,063,193 $59,411,352 $57,833,680 $67,355,900 $63,406,412 (6%)

PERSONNEL SERVICES
FRINGE BENEFITS $947,214 $1,093,554 $1,180,139 $720,331 - (100%) SALARY & WAGES $1,826,285 $2,118,444 $2,194,946 $1,960,264 $3,887,351 98% TOTAL PERSONNEL SERVICES $2,773,499 $3,211,998 $3,375,085 $2,680,594 $3,887,351 45%

MAINTENANCE & OPERATIONS
AMORTIZATION $161,250 $173,113 - - - -
BAD DEBT & DEPREC EXPENSE $2,058,213 $2,199,757 - - - - CAPITAL EXPENDITURES ($119) $161,323 $881,919 $332,731 - (100%) CONTRA EXPENDITURE $179,054 $512,167 - - - -
CONTRACT SVC REPAIR/MAINT $100,929 $69,134 $142,287 $40,402 $97,500 141% WATER OPERATIONS FUND (660)
Beginning cash balance reflects the adjusted amount supplied in the citywide summary. 63 AUDITED

ACTUALS
2023-2024

UNAUDITED

ACTUALS
2024-2025

AMENDED
BUDGET
2025-2026

UNAUDITED

ACTUALS
2025-2026

PROPOSED
2026-2027 % CHANGE
CONTRACT SVC-EMPLOYEE SPC $16,943 $20,921 $20,420 $19,488 $19,000 (3%) CONTRACT SVC-PROFESSIONAL $225,030 $327,571 $355,247 $174,935 $480,000 174% CONTRACT SVC-RENTAL/LEASE ($151,233) ($38,935) $135,621 $108,267 $115,000 6% CONTRACTUAL SERVICES $98,242 $127,291 $222,180 $100,432 $165,000 64% CONTRACTUAL SVC-UTILITIES $851,933 $1,335,198 $1,436,141 $1,390,040 $1,635,000 18% COST OF GOODS/SVC-RESALE $894,451 $517,159 $1,250,000 $448,650 $800,000 78%

DEBT SERVICE - EXPENSE - - - - - -
DEBT SERVICE - INTEREST $17,456 $17,166 - - - -

DEBT SERVICE-PRINCIPAL - - - - - -

DEBT SVC-LEASE PYMT-PRIN - - - - - -

DEBT SVC-LEASE PYMTS-INT - - - - - -
DEPARTMENTAL SUPPLIES $45,776 $44,899 $71,039 $42,740 $50,000 17% INTERFD LOAN PYMTS-PRIN. - - - - - -
INTERFUND SERVICE PYMTS $1,858,742 - $1,781,490 $1,781,490 $2,818,781 58% INTERFUND TRANSFERS $2,432,806 $2,425,813 $3,391,283 $3,391,283 $2,279,730 (33%) NONCAPITALIZED ASSETS $2,488 $6,211 $55,221 $10,606 - (100%) SPECIAL UTILITY CAP ITEMS $118 $84,320 $16,323,779 $10,110,107 - (100%) SPECIAL UTILITY COSTS $498,412 $713,288 $1,045,775 $519,736 $885,000 70% SUNDRY CHARGES/SPC PRGRMS $735,685 $554,036 $226,767 $1,114,399 $182,500 (84%)

SUNDRY CHARGES/SPC PROGRM - - - - - -

SUPPLIES- TECHNICAL - - - - - -
WATER $1,610 $3,237,897 $4,142 $8,587 - (100%)
TOTAL MAINTENANCE & OPERATIONS $10,027,784 $12,488,330 $27,343,311 $19,593,894 $9,527,511 (51%) TOTAL EXPENDITURES $12,801,283 $15,700,328 $30,718,396 $22,274,488 $13,414,862 (40%) OPERATING YEAR OVERAGE / (SHORTAGE) $17,211,172 $20,449,114 ($16,595,741) $1,370,387 $4,910,138 258% ESTIMATED ENDING CASH BALANCE $23,261,910 $43,711,025 $27,115,284 $45,081,412 $49,991,550 11% 64 CITY OF BANNING

SUMMARY OF REVENUES AND EXPENDITURES
FY 2026-2027 PROPOSED OPERATING BUDGET

AUDITED

ACTUALS
2023-2024

UNAUDITED

ACTUALS
2024-2025

AMENDED
BUDGET
2025-2026

UNAUDITED

ACTUALS
2025-2026

PROPOSED
2026-2027 % CHANGE
BEGINNING CASH BALANCE $4,517,643 $3,268,281 $3,329,193 $3,329,193 $2,020,768 (39%)

REVENUES
INTEREST $111,792 $98,693 $68,000 ($4,571) - 100%

INTEREST-INTERFUND LOANS - - - - - -

REVENUE FROM STATE - - - - - -

SUNDRY CHARGES/SPC PRGRMS - - - - - -
OTHER REVENUE $559,307 $415,122 $550,000 $214,645 - (100%)

INTERFUND TRANSFERS - - - - - -

LOAN REPAYMENTS - - - - - -
TOTAL REVENUES $671,098 $513,815 $618,000 $210,074 - (100%) TOTAL SOURCES $5,188,742 $3,782,096 $3,947,193 $3,539,267 $2,020,768 (43%)

PERSONNEL SERVICES

TOTAL PERSONNEL SERVICES - - - - - -

MAINTENANCE & OPERATIONS
CAPITAL EXPENDITURES - - $243,905 $17,641 - (100%)
CONTRACT SVC-PROFESSIONAL $94,810 $79,646 $226,949 $24,322 - (100%)

INTERFUND LOANS - - - - - -
INTERFUND TRANSFERS $1,825,651 $255,477 - - - -
SPECIAL UTILITY CAP ITEMS - - $2,640,099 $1,476,536 - (100%)

SPL UTIL CAP-SPL PROJECTS - - - - - -
WATER - $117,780 - - - -
TOTAL MAINTENANCE & OPERATIONS $1,920,461 $452,903 $3,110,953 $1,518,499 - (100%) TOTAL EXPENDITURES $1,920,461 $452,903 $3,110,953 $1,518,499 - (100%) OPERATING YEAR OVERAGE / (SHORTAGE) ($1,249,362) $60,912 ($2,492,953) ($1,308,425) - 100% ESTIMATED ENDING CASH BALANCE $3,268,281 $3,329,193 $836,240 $2,020,768 $2,020,768 - WATER DIF FUND (661)
Beginning cash balance reflects the adjusted amount supplied in the citywide summary. 65 CITY OF BANNING

SUMMARY OF REVENUES AND EXPENDITURES
FY 2026-2027 PROPOSED OPERATING BUDGET

AUDITED

ACTUALS
2023-2024

UNAUDITED

ACTUALS
2024-2025

AMENDED
BUDGET
2025-2026

UNAUDITED

ACTUALS
2025-2026

PROPOSED
2026-2027 % CHANGE
BEGINNING CASH BALANCE $1,352,980 $1,393,613 $1,239,048 $1,239,048 $122,851 (90%)

REVENUES
INTEREST $38,160 $39,514 $20,000 ($1,728) - 100%

INTEREST-INTERFUND LOANS - - - - - -

SUNDRY CHARGES/SPC PRGRMS - - - - - -

OTHER REVENUE - - - - - -

INTERFUND TRANSFERS - - - - - -

LOAN REPAYMENTS - - - - - -
TOTAL REVENUES $38,160 $39,514 $20,000 ($1,728) - 100%
TOTAL SOURCES $1,391,141 $1,433,127 $1,259,048 $1,237,320 $122,851 (90%)

PERSONNEL SERVICES

TOTAL PERSONNEL SERVICES - - - - - -

MAINTENANCE & OPERATIONS

CAPITAL EXPENDITURES - - - - - -

CONTRACT SVC-PROFESSIONAL - - - - - -
INTERFD LOAN PYMTS-PRIN. - - - - - -

INTERFUND LOANS - - - - - -
INTERFUND TRANSFERS - $129,625 - - - -
SPECIAL UTILITY CAP ITEMS ($2,472) $64,282 $1,206,093 $1,114,469 - (100%) WATER - $172 - - - -
TOTAL MAINTENANCE & OPERATIONS ($2,472) $194,079 $1,206,093 $1,114,469 - (100%) TOTAL EXPENDITURES ($2,472) $194,079 $1,206,093 $1,114,469 - (100%) OPERATING YEAR OVERAGE / (SHORTAGE) $40,633 ($154,565) ($1,186,093) ($1,116,197) - 100% ESTIMATED ENDING CASH BALANCE $1,393,613 $1,239,048 $52,955 $122,851 $122,851 - IRRIGATION WATER FUND (662)
Beginning cash balance reflects the adjusted amount supplied in the citywide summary. 66 CITY OF BANNING

SUMMARY OF REVENUES AND EXPENDITURES
FY 2026-2027 PROPOSED OPERATING BUDGET

AUDITED

ACTUALS
2023-2024

UNAUDITED

ACTUALS
2024-2025

AMENDED
BUDGET
2025-2026

UNAUDITED

ACTUALS
2025-2026

PROPOSED
2026-2027 % CHANGE
BEGINNING CASH BALANCE $1,456,271 $1,462,305 $1,402,221 $1,402,221 $1,022,717 (27%)

REVENUES
INTEREST $6,034 $6,141 - ($173) - 100%

REVENUE FROM FEDERAL - - - - - -

SUNDRY CHARGES/SPC PRGRMS - - - - - -

OTHER REVENUE - - - - - -

INTERFUND TRANSFERS - - - - - -

LOAN REPAYMENTS - - - - - -
TOTAL REVENUES $6,034 $6,141 - ($173) - 100%
TOTAL SOURCES $1,462,305 $1,468,446 $1,402,221 $1,402,048 $1,022,717 (27%)

PERSONNEL SERVICES

TOTAL PERSONNEL SERVICES - - - - - -

MAINTENANCE & OPERATIONS

CAPITAL EXPENDITURES - - - - - -

CONTRACT SVC-PROFESSIONAL - - - - - -

CONTRACT SVC-RENTAL/LEASE - - - - - -

INTERFUND LOANS - - - - - -
INTERFUND TRANSFERS - $44,120 - - - -
SPECIAL UTILITY CAP ITEMS - $21,880 $410,345 $379,331 - (100%)

SPL UTIL CAP-SPL PROJECTS - - - - - -
SUNDRY CHARGES/SPC PRGRMS $0 - - - - -
WATER - $224 - - - -
TOTAL MAINTENANCE & OPERATIONS $0 $66,224 $410,345 $379,331 - (100%) TOTAL EXPENDITURES $0 $66,224 $410,345 $379,331 - (100%) OPERATING YEAR OVERAGE / (SHORTAGE) $6,034 ($60,083) ($410,345) ($379,504) - 100% ESTIMATED ENDING CASH BALANCE $1,462,305 $1,402,221 $991,876 $1,022,717 $1,022,717 - CAPITAL PROJECTS FUND FROM BOND PROCEEDS (663)
Beginning cash balance reflects the adjusted amount supplied in the citywide summary. 67 CITY OF BANNING

SUMMARY OF REVENUES AND EXPENDITURES
FY 2026-2027 PROPOSED OPERATING BUDGET

AUDITED

ACTUALS
2023-2024

UNAUDITED

ACTUALS
2024-2025

AMENDED
BUDGET
2025-2026

UNAUDITED

ACTUALS
2025-2026

PROPOSED
2026-2027 % CHANGE
BEGINNING CASH BALANCE ($32,468) - $1,329,355 $1,329,355 $1,343,305 1%

REVENUES
INTEREST $3,737 $2,641 - $20 $2,750 13923%
INTERFUND TRANSFERS $1,960,012 $1,955,813 $1,991,263 $1,991,263 $1,809,730 (9%)

OTHER LOAN REVENUES - - - - - -
TOTAL REVENUES $1,963,750 $1,958,453 $1,991,263 $1,991,283 $1,812,480 (9%) TOTAL SOURCES $1,931,282 $1,958,453 $3,320,618 $3,320,638 $3,155,785 (5%)

PERSONNEL SERVICES

TOTAL PERSONNEL SERVICES - - - - - -

MAINTENANCE & OPERATIONS
INTERFUND SERVICE PYMTS - - - $16,870 - (100%)
CONTRACT SVC-PROFESSIONAL $1,100 - $2,600 $3,000 $3,500 17%

CONTRACT SVC-RENTAL/LEASE - - - - - -
DEBT SERVICE - EXPENSE ($73,631) ($73,631) ($73,906) $3,025 ($178,583) (6004%) DEBT SERVICE - INTEREST $763,813 $702,729 $773,688 $649,438 $582,563 (10%) DEBT SERVICE-PRINCIPAL $1,240,000 - $1,212,500 $1,305,000 $1,405,000 8%

INTERFUND TRANSFERS - - - - - -

SUNDRY CHARGES/SPC PRGRMS - - - - - -

WATER - - - - - -
TOTAL MAINTENANCE & OPERATIONS $1,931,282 $629,098 $1,914,882 $1,977,333 $1,812,480 (8%) TOTAL EXPENDITURES $1,931,282 $629,098 $1,914,882 $1,977,333 $1,812,480 (8%) OPERATING YEAR OVERAGE / (SHORTAGE) $32,468 $1,329,355 $76,381 $13,950 $0 (100%) ESTIMATED ENDING CASH BALANCE - $1,329,355 $1,405,736 $1,343,305 $1,343,305 - WATER DEBT FUND (669)
Beginning cash balance reflects the adjusted amount supplied in the citywide summary. 68 CITY OF BANNING

SUMMARY OF REVENUES AND EXPENDITURES
FY 2026-2027 PROPOSED OPERATING BUDGET

AUDITED

ACTUALS
2023-2024

UNAUDITED

ACTUALS
2024-2025

AMENDED
BUDGET
2025-2026

UNAUDITED

ACTUALS
2025-2026

PROPOSED
2026-2027 % CHANGE
BEGINNING CASH BALANCE $41,597 ($2,012,025) ($2,815,491) ($2,815,491) $5,185,141 284%

REVENUES
INTEREST $131,429 $121,641 $40,000 $27,704 $40,000 44%
OTHER INCOME $466,561 $36,800 - - - -
OTHER INCOME-UTILITY $15,967 $34,789 $16,875 $45,105 $36,256 (20%) REVENUE FROM STATE - $220,000 - $220,000 - (100%)
CHARGES FOR CURRENT SVC - $44,779 - $87,448 $50,000 (43%) UTILITY FUNDS $30,253,517 $30,272,825 $31,121,777 $36,601,491 $42,997,737 17% SUNDRY CHARGES/SPC PRGRMS $69,049 $413,695 $31,804 $14,637 $25,000 71% OTHER REVENUE $4,226,157 $6,883,543 $5,267,093 $3,160,839 $1,455,000 (54%)

INTERFUND TRANSFER-EQUITY - - - - - -
INTERFUND TRANSFERS $4,132,901 $2,199,918 $350,000 $353,831 - (100%)

LOANS - - - - - -
TOTAL REVENUES $39,295,580 $40,227,990 $36,827,549 $40,511,054 $44,603,993 10% TOTAL SOURCES $39,337,177 $38,215,965 $34,012,058 $37,695,563 $49,789,134 32%

PERSONNEL SERVICES
FRINGE BENEFITS $2,061,346 $2,374,072 $2,396,148 $1,435,960 - (100%) SALARY & WAGES $4,430,527 $4,699,469 $4,950,151 $4,874,741 $7,942,756 63% TOTAL PERSONNEL SERVICES $6,491,873 $7,073,541 $7,346,299 $6,310,701 $7,942,756 26%

MAINTENANCE & OPERATIONS
INTERFUND SERVICE PYMTS $3,361,216 - $3,583,204 $3,583,204 $3,629,959 1% AMORTIZATION $118,931 $154,117 - - - -
BAD DEBT & DEPREC EXPENSE $5,084,197 $2,263,141 - - - - CAPITAL EXPENDITURES $84,810 $36,561 $34,827 - $109,000 CONTRA EXPENDITURE $649,524 $1,411,759 - - - -
CONTRACT SVC REPAIR/MAINT $235,365 $171,788 $542,071 $245,151 $301,375 23% CONTRACT SVC-EMPLOYEE SPC $27,107 $26,046 $32,364 $27,346 $32,364 18% CONTRACT SVC-PROFESSIONAL $69,822 $183,074 $227,739 $111,136 $288,307 159% CONTRACT SVC-RENTAL/LEASE ($164,379) ($101,954) $83,566 $48,268 $81,000 68% ELECTRIC FUND (670)
Beginning cash balance reflects the adjusted amount supplied in the citywide summary. 69 AUDITED

ACTUALS
2023-2024

UNAUDITED

ACTUALS
2024-2025

AMENDED
BUDGET
2025-2026

UNAUDITED

ACTUALS
2025-2026

PROPOSED
2026-2027 % CHANGE
CONTRACTUAL SERVICES $146,580 $157,492 $157,849 $80,579 $238,485 196% CONTRACTUAL SVC-UTILITIES $268,708 $263,577 $262,777 $188,284 $130,990 (30%) COST OF GOODS/SVC-RESALE $22,092,284 $22,083,130 $23,259,250 $18,332,920 $22,032,000 20% DEBT SERVICE - INTEREST $6,166 $9,849 $21,941 $21,940 $33,645 53% DEBT SERVICE - PRINCIPAL - - - - $78,783
DEBT SERVICE-PRINCIPAL - - $53,141 $53,139 - (100%)

DEBT SVC-LEASE PYMTS-INT - - - - - -

DEBT SVC-LEASE PYMTS-PRIN - - - - - -
DEPARTMENTAL SUPPLIES $22 - $500 $215 $500 132%
ELECTRIC $9,252 $4,511,567 $10,591 $10,164 $10,000 (2%)

INT ON INTERFUND LOANS - - - - - -
INTERFD LOAN PYMTS-PRIN. - - - - - -

INTERFUND LOANS - - - - - -
INTERFUND TRANSFERS $2,416,158 $2,436,605 $2,426,619 $2,426,619 $8,003,546 230% NONCAPITALIZED ASSETS $56,332 $23,365 $27,000 $3,414 $25,000 632% OTHER EXPENSE - - - $5,000 - (100%)

OTHER ITEMS - - - - - -
SPECIAL UTILITY CAP ITEMS $5,211 $23,616 $58,020 $2,298 $210,000 9038% SPECIAL UTILITY COSTS $53,835 $216,064 $277,941 $1,032,015 $432,559 (58%)

SPL UTIL CAP-SPL PROJECTS - - - - - -
SUNDRY CHARGES/SPC PRGRMS $336,189 $88,119 $21,288 $28,029 $15,500 (45%) TOTAL MAINTENANCE & OPERATIONS $34,857,329 $33,957,915 $31,080,688 $26,199,721 $35,653,013 36% TOTAL EXPENDITURES $41,349,202 $41,031,456 $38,426,987 $32,510,422 $43,595,769 34% OPERATING YEAR OVERAGE / (SHORTAGE) ($2,053,622) ($803,466) ($1,599,438) $8,000,632 $1,008,224 (87%) ESTIMATED ENDING CASH BALANCE ($2,012,025) ($2,815,491) ($4,414,929) $5,185,141 $6,193,365 19% 70 CITY OF BANNING

SUMMARY OF REVENUES AND EXPENDITURES
FY 2026-2027 PROPOSED OPERATING BUDGET

AUDITED

ACTUALS
2023-2024

UNAUDITED

ACTUALS
2024-2025

AMENDED
BUDGET
2025-2026

UNAUDITED

ACTUALS
2025-2026

PROPOSED
2026-2027 % CHANGE
BEGINNING CASH BALANCE $6,596,471 $6,782,182 $6,976,759 $6,976,759 $6,967,917 (0%)

REVENUES
INTEREST $185,711 $194,661 $100,000 ($8,842) - 100%

OTHER REVENUE - - - - - -
INTERFUND TRANSFERS - - - - $2,125,000
TOTAL REVENUES $185,711 $194,661 $100,000 ($8,842) $2,125,000 24134% TOTAL SOURCES $6,782,182 $6,976,843 $7,076,759 $6,967,917 $9,092,917 30%

PERSONNEL SERVICES

TOTAL PERSONNEL SERVICES - - - - - -

MAINTENANCE & OPERATIONS
ELECTRIC - $84 - - - -
INTERFUND TRANSFERS - - - - $6,903,678
TOTAL MAINTENANCE & OPERATIONS - $84 - - $6,903,678
TOTAL EXPENDITURES - $84 - - $6,903,678
OPERATING YEAR OVERAGE / (SHORTAGE) $185,711 $194,577 $100,000 ($8,842) ($4,778,678) (53948%) ESTIMATED ENDING CASH BALANCE $6,782,182 $6,976,759 $7,076,759 $6,967,917 $2,189,239 (69%) RATE STABILILITY FUND (672)
Beginning cash balance reflects the adjusted amount supplied in the citywide summary. 71 CITY OF BANNING

SUMMARY OF REVENUES AND EXPENDITURES
FY 2026-2027 PROPOSED OPERATING BUDGET

AUDITED

ACTUALS
2023-2024

UNAUDITED

ACTUALS
2024-2025

AMENDED
BUDGET
2025-2026

UNAUDITED

ACTUALS
2025-2026

PROPOSED
2026-2027 % CHANGE
BEGINNING CASH BALANCE ($12,248,240) ($15,397,187) ($14,072,234) ($14,072,234) ($15,769,710) (12%)

REVENUES

INTEREST - - - - - -

INTEREST-INTERFUND LOANS - - - - - -

SUNDRY CHARGES/SPC PRGRMS - - - - - -
OTHER REVENUE $1,105,223 $3,673,361 $1,000,000 $723,065 $6,910,000 856% INTERFUND TRANSFERS - - - - $9,903,678

LOAN REPAYMENTS - - - - - -
TOTAL REVENUES $1,105,223 $3,673,361 $1,000,000 $723,065 $16,813,678 2225% TOTAL SOURCES ($11,143,017) ($11,723,826) ($13,072,234) ($13,349,169) $1,043,968 108%

PERSONNEL SERVICES

TOTAL PERSONNEL SERVICES - - - - - -

MAINTENANCE & OPERATIONS
CAP EXPEND-INFRASTRUCTURE - $0 $30,000 $2,266,238 $2,300,000 1% CAPITAL EXPENDITURES ($79,174) - $492,177 - $60,000
CONTRACT SVC-PROFESSIONAL $148,201 $291,469 $109,599 $96,033 $70,000 (27%)

COST OF GOODS/SVC-RESALE - - - - - -
ELECTRIC - $211,796 - - - -

INTERFUND LOANS - - - - - -
INTERFUND TRANSFERS $3,794,630 $1,825,753 - - - -

OTHER EXPENSE - - - - - -
SPECIAL UTILITY CAP ITEMS $2,148 - $22,849 - - -

SPECIAL UTILITY COSTS - - - - - -
SPL UTIL CAP-SPL PROJECTS $388,366 $19,390 $126,788 $58,271 $6,848,000 11652% TOTAL MAINTENANCE & OPERATIONS $4,254,170 $2,348,408 $781,413 $2,420,541 $9,278,000 283% TOTAL EXPENDITURES $4,254,170 $2,348,408 $781,413 $2,420,541 $9,278,000 283% OPERATING YEAR OVERAGE / (SHORTAGE) ($3,148,947) $1,324,953 $218,587 ($1,697,476) $7,535,678 544% ESTIMATED ENDING CASH BALANCE ($15,397,187) ($14,072,234) ($13,853,647) ($15,769,710) ($8,234,032) 48% CAPITAL PROJECT FUND (673)
Beginning cash balance reflects the adjusted amount supplied in the citywide summary. 72 CITY OF BANNING

SUMMARY OF REVENUES AND EXPENDITURES
FY 2026-2027 PROPOSED OPERATING BUDGET

AUDITED

ACTUALS
2023-2024

UNAUDITED

ACTUALS
2024-2025

AMENDED
BUDGET
2025-2026

UNAUDITED

ACTUALS
2025-2026

PROPOSED
2026-2027 % CHANGE
BEGINNING CASH BALANCE $644,004 $696,123 $696,517 $696,517 $696,236 (0%)

REVENUES
INTEREST $27,881 $394 - ($289) - 100%

SUNDRY CHARGES/SPC PRGRMS - - - - - -

OTHER REVENUE - - - - - -

INTERFUND TRANSFERS - - - - - -
TOTAL REVENUES $27,881 $394 - ($289) - 100%
TOTAL SOURCES $671,885 $696,517 $696,517 $696,228 $696,236 0%

PERSONNEL SERVICES

TOTAL PERSONNEL SERVICES - - - - - -

MAINTENANCE & OPERATIONS

CAP EXPEND-INFRASTRUCTURE - - - - - -

CAPITAL EXPENDITURES - - - - - -

CONTRACT SVC-PROFESSIONAL - - - - - -

CONTRACTUAL SERVICES - - - - - -

ELECTRIC - - - - - -

INTERFUND SERVICE PYMTS - - - - - -

INTERFUND TRANSFERS - - - - - -
SPL UTIL CAP-SPL PROJECTS ($24,238) - - ($8) - 100%
TOTAL MAINTENANCE & OPERATIONS ($24,238) - - ($8) - 100% TOTAL EXPENDITURES ($24,238) - - ($8) - 100%
OPERATING YEAR OVERAGE / (SHORTAGE) $52,119 $394 - ($281) - 100% ESTIMATED ENDING CASH BALANCE $696,123 $696,517 $696,517 $696,236 $696,236 - ELEC BOND PROCEEDS (674)
Beginning cash balance reflects the adjusted amount supplied in the citywide summary. 73 CITY OF BANNING

SUMMARY OF REVENUES AND EXPENDITURES
FY 2026-2027 PROPOSED OPERATING BUDGET

AUDITED

ACTUALS
2023-2024

UNAUDITED

ACTUALS
2024-2025

AMENDED
BUDGET
2025-2026

UNAUDITED

ACTUALS
2025-2026

PROPOSED
2026-2027 % CHANGE
BEGINNING CASH BALANCE $976,658 $1,124,313 $382,501 $382,501 $950,661 149%

REVENUES
INTEREST $28,426 $24,478 $15,000 ($745) $15,000 2114%
REVENUE FROM STATE - - - $883,333 - (100%)
UTILITY FUNDS $684,324 $531,150 $780,000 $907,914 $1,168,500 29% SUNDRY CHARGES/SPC PRGRMS - $116 - $116 - (100%)

OTHER REVENUE - - - - - -
INTERFUND TRANSFERS ($675) - - - - -
TOTAL REVENUES $712,075 $555,743 $795,000 $1,790,618 $1,183,500 (34%) TOTAL SOURCES $1,688,733 $1,680,056 $1,177,501 $2,173,119 $2,134,161 (2%)

PERSONNEL SERVICES
FRINGE BENEFITS $818 $149,065 - $70,345 - (100%)
SALARY & WAGES $55 $212,994 - $192,208 $405,543 111%
TOTAL PERSONNEL SERVICES $873 $362,060 - $262,553 $405,543 54%

MAINTENANCE & OPERATIONS

AMORTIZATION - - - - - -
BAD DEBT & DEPREC EXPENSE $3,217 ($10,774) - - - -

CAPITAL EXPENDITURES - - - - - -

CONTRACT SVC-EMPLOYEE SPC - - - - - -
CONTRACT SVC-PROFESSIONAL $28,573 $18,042 $50,672 $6,478 $22,500 247% CONTRACT SVC-RENTAL/LEASE - - $578 - - -
CONTRACTUAL SERVICES $10,861 $6,731 $25,233 $1,354 $11,400 742%

CONTRACTUAL SVC-UTILITIES - - - - - -

DEBT SERVICE - INTEREST - - - - - -
ELECTRIC $3,655 $56,284 $5,036 $1,426 $2,500 75%

INTERFUND SERVICE PYMTS - - - - - -

INTERFUND TRANSFER/TRNSF - PUB BENEFIT FUND - - - - - - INTERFUND TRANSFERS - - $50,000 $193,507 $95,672 (51%)
NONCAPITALIZED ASSETS $6,855 $423 $1,000 - - -

SPL UTIL CAP-SPL PROJECTS - - - - - -
SUNDRY CHARGES/SPC PRGRMS $510,385 $864,790 $876,856 $757,140 $637,500 (16%) TOTAL MAINTENANCE & OPERATIONS $563,547 $935,496 $1,009,375 $959,905 $769,572 (20%) TOTAL EXPENDITURES $564,420 $1,297,556 $1,009,375 $1,222,458 $1,175,115 (4%) OPERATING YEAR OVERAGE / (SHORTAGE) $147,655 ($741,812) ($214,375) $568,160 $8,385 (99%) ESTIMATED ENDING CASH BALANCE $1,124,313 $382,501 $168,126 $950,661 $959,046 1% PUBLIC BENEFIT FUND (675)
Beginning cash balance reflects the adjusted amount supplied in the citywide summary. 74 CITY OF BANNING

SUMMARY OF REVENUES AND EXPENDITURES
FY 2026-2027 PROPOSED OPERATING BUDGET

AUDITED

ACTUALS
2023-2024

UNAUDITED

ACTUALS
2024-2025

AMENDED
BUDGET
2025-2026

UNAUDITED

ACTUALS
2025-2026

PROPOSED
2026-2027 % CHANGE
BEGINNING CASH BALANCE ($1,446,590) ($10,561) $1,516,614 $1,516,614 $1,512,913 (0%)

REVENUES
INTEREST $5,568 $5,299 - $250 - (100%)
INTERFUND TRANSFERS $2,416,833 $2,436,605 $2,426,619 $2,426,619 $2,428,469 0% TOTAL REVENUES $2,422,401 $2,441,904 $2,426,619 $2,426,869 $2,428,469 0% TOTAL SOURCES $975,810 $2,431,343 $3,943,233 $3,943,483 $3,941,382 (0%)

PERSONNEL SERVICES

TOTAL PERSONNEL SERVICES - - - - - -

MAINTENANCE & OPERATIONS
CONTRACT SVC-PROFESSIONAL $1,600 $250 $1,100 $3,000 $3,000 - DEBT SERVICE - EXPENSE ($32,439) ($32,439) ($32,714) $3,025 $3,175 5% DEBT SERVICE - INTEREST $1,017,210 $946,918 $1,023,044 $879,544 $802,294 (9%) DEBT SERVICE-PRINCIPAL - - $1,400,000 $1,545,000 $1,620,000 5%

ELECTRIC - - - - - -

INTERFUND TRANSFERS - - - - - -
TOTAL MAINTENANCE & OPERATIONS $986,371 $914,729 $2,391,430 $2,430,569 $2,428,469 (0%) TOTAL EXPENDITURES $986,371 $914,729 $2,391,430 $2,430,569 $2,428,469 (0%) OPERATING YEAR OVERAGE / (SHORTAGE) $1,436,029 $1,527,175 $35,189 ($3,700) $0 100% ESTIMATED ENDING CASH BALANCE ($10,561) $1,516,614 $1,551,803 $1,512,913 $1,512,914 0% ELEC DEBT FUND (678)
Beginning cash balance reflects the adjusted amount supplied in the citywide summary. 75 CITY OF BANNING
SUMMARY OF REVENUES AND EXPENDITURESFY 2026-2027 PROPOSED OPERATING BUDGET

AUDITED

ACTUALS
2023-2024

UNAUDITED

ACTUALS
2024-2025

AMENDED
BUDGET
2025-2026

UNAUDITED

ACTUALS
2025-2026

PROPOSED
2026-2027 % CHANGE
BEGINNING CASH BALANCE - - - - --REVENUESINTERFUND TRANSFERS ---- $451,927 TOTAL REVENUES ---- $451,927
TOTAL SOURCES ---- $451,927
PERSONNEL SERVICESTOTAL PERSONNEL SERVICES - - - - --MAINTENANCE & OPERATIONSTOTAL MAINTENANCE & OPERATIONS - - - - --TOTAL EXPENDITURES - - - - --OPERATING YEAR OVERAGE / (SHORTAGE) ---- $451,927 ESTIMATED ENDING CASH BALANCE ---- $451,927
NEW ELECTRIC WORKING CAPITAL RESERVE (679)
Beginning cash balance reflects the adjusted amount supplied in the citywide summary. 76 CITY OF BANNING

SUMMARY OF REVENUES AND EXPENDITURES
FY 2026-2027 PROPOSED OPERATING BUDGET

AUDITED

ACTUALS
2023-2024

UNAUDITED

ACTUALS
2024-2025

AMENDED
BUDGET
2025-2026

UNAUDITED

ACTUALS
2025-2026

PROPOSED
2026-2027 % CHANGE
BEGINNING CASH BALANCE ($5,923,660) $5,407,931 $12,584,975 $12,584,975 $17,697,321 41%

REVENUES

PROPERTY TAXES - - - - - -

OTHER TAXES-SPECIAL - - - - - -
INTEREST $81,143 $179,731 $36,000 ($8,239) - 100%

INTEREST-INTERFUND LOANS - - - - - -
OTHER INCOME $7,953,080 $4,423,097 - - - -
REVENUE FROM STATE $80,305 - - - - -
REVENUE FROM FEDERAL - $30 - - - -

CHARGES FOR CURRENT SVC - - - - - -
UTILITY FUNDS $8,007,481 $8,168,864 $8,320,000 $9,529,510 $9,815,395 3% SUNDRY CHARGES/SPC PRGRMS $13,200 $9 - $3,393 - (100%)

OTHER REVENUE - - - - - -

INTERFUND TRANSFER-EQUITY - - - - - -
INTERFUND TRANSFERS $44,214 $224,420 - - - -

INTERFUND LOAN REVENUES - - - - - -

LOAN REPAYMENTS - - - - - -

OTHER LOAN REVENUES - - - - - -
TOTAL REVENUES $16,179,423 $12,996,151 $8,356,000 $9,524,664 $9,815,395 3% TOTAL SOURCES $10,255,763 $18,404,082 $20,940,975 $22,109,639 $27,512,716 24%

PERSONNEL SERVICES
FRINGE BENEFITS $365,470 $453,095 $584,427 $321,007 - (100%) SALARY & WAGES $687,916 $794,292 $1,004,791 $812,749 $1,336,545 64% TOTAL PERSONNEL SERVICES $1,053,387 $1,247,387 $1,589,218 $1,133,756 $1,336,545 18%

MAINTENANCE & OPERATIONS
AMORTIZATION $40,368 $40,368 - - - -
BAD DEBT & DEPREC EXPENSE $994,988 $657,904 - - - -
CAPITAL EXPENDITURES $325 - $14,998 - - -
CONTRA EXPENDITURE ($141,046) $458,593 - - - -
CONTRACT SVC REPAIR/MAINT $258,487 $77,186 $188,724 $91,303 $127,500 40% CONTRACT SVC-EMPLOYEE SPC $8,592 $4,659 $13,952 $4,932 $5,950 21% WASTEWATER FUND (680)
Beginning cash balance reflects the adjusted amount supplied in the citywide summary. 77 AUDITED

ACTUALS
2023-2024

UNAUDITED

ACTUALS
2024-2025

AMENDED
BUDGET
2025-2026

UNAUDITED

ACTUALS
2025-2026

PROPOSED
2026-2027 % CHANGE
CONTRACT SVC-PROFESSIONAL $75,156 $71,963 $68,597 $15,930 $95,000 496% CONTRACT SVC-RENTAL/LEASE ($36,236) ($35,083) $135,000 $100,039 $110,000 10% CONTRACTUAL SERVICES $956,809 $986,359 $1,167,917 $1,018,226 $1,149,873 13% CONTRACTUAL SVC-UTILITIES $147,522 $157,216 $152,000 $178,197 $213,779 20% DEBT SERVICE - EXPENSE $2,750 $2,750 $4,257 $3,000 $3,000 - DEBT SERVICE - INTEREST $9,633 $6,630 - - - -
DEBT SERVICE-PRINCIPAL ($94,312) - - - - -

DEBT SVC-LEASE PYMTS-INT - - - - - -

DEBT SVC-LEASE PYMTS-PRIN - - - - - -
DEPARTMENTAL SUPPLIES $14,431 $9,904 $20,200 $4,996 $15,200 204%

INTERFUND LOANS - - - - - -
INTERFUND SERVICE PYMTS $765,758 - $854,587 $854,587 $1,150,563 35% INTERFUND TRANSFERS $475,668 $705,135 $471,920 $471,920 $467,661 (1%) NONCAPITALIZED ASSETS $8,549 $1,398 $60,990 $10,520 $4,500 (57%) SEWERS - $1,260,070 $1,000 $368 $1,000 172%
SPECIAL UTILITY CAP ITEMS $684 $3,713 $666,981 $341,070 - (100%) SPECIAL UTILITY COSTS $60,087 $52,229 $193,339 $117,113 $107,500 (8%)

SPL UTIL CAP-SPL PROJECTS - - - - - -
SUNDRY CHARGES/SPC PRGRMS $246,233 $110,728 $105,000 $66,359 $65,000 (2%)

SUPPLIES-TECHNICAL SPLS - - - - - -
TOTAL MAINTENANCE & OPERATIONS $3,794,445 $4,571,721 $4,119,462 $3,278,561 $3,516,526 7% TOTAL EXPENDITURES $4,847,832 $5,819,108 $5,708,680 $4,412,317 $4,853,071 10% OPERATING YEAR OVERAGE / (SHORTAGE) $11,331,591 $7,177,043 $2,647,320 $5,112,346 $4,962,324 (3%) ESTIMATED ENDING CASH BALANCE $5,407,931 $12,584,975 $15,232,295 $17,697,321 $22,659,645 28% 78 CITY OF BANNING
SUMMARY OF REVENUES AND EXPENDITURESFY 2026-2027 PROPOSED OPERATING BUDGET

AUDITED

ACTUALS
2023-2024

UNAUDITED

ACTUALS
2024-2025

AMENDED
BUDGET
2025-2026

UNAUDITED

ACTUALS
2025-2026

PROPOSED
2026-2027 % CHANGE
BEGINNING CASH BALANCE $10,577,607 $10,983,490 $11,242,342 $11,242,342 $10,868,007 (3%)REVENUESINTEREST $298,031 $314,981 $165,000 ($14,264) - 100%UTILITY FUNDS - - - -- -OTHER REVENUE $150,846 $151,830 $226,650 $121,817 - (100%)INTERFUND TRANSFERS - - - -- -OTHER LOAN REVENUES - - - -- -TOTAL REVENUES $448,876 $466,811 $391,650 $107,553 - (100%)TOTAL SOURCES $11,026,483 $11,450,301 $11,633,992 $11,349,895 $10,868,007 (4%)PERSONNEL SERVICESTOTAL PERSONNEL SERVICES - - - -- -MAINTENANCE & OPERATIONSCAPITAL EXPENDITURES - - $194,171 $113,745 - (100%)CONTRACT SVC-PROFESSIONAL - - - -- -INTERFUND TRANSFERS $42,993 $205,031 - - - -SEWERS - $2,928 - - - -SPECIAL UTILITY CAP ITEMS - - $987,744 $368,143 - (100%)TOTAL MAINTENANCE & OPERATIONS $42,993 $207,959 $1,181,915 $481,888 - (100%)TOTAL EXPENDITURES $42,993 $207,959 $1,181,915 $481,888 - (100%)OPERATING YEAR OVERAGE / (SHORTAGE) $405,883 $258,852 ($790,265) ($374,335) - 100% ESTIMATED ENDING CASH BALANCE $10,983,490 $11,242,342 $10,452,077 $10,868,007 $10,868,007 - WASTEWATER DIF FUND (681)
Beginning cash balance reflects the adjusted amount supplied in the citywide summary. 79 CITY OF BANNING
SUMMARY OF REVENUES AND EXPENDITURESFY 2026-2027 PROPOSED OPERATING BUDGET

AUDITED

ACTUALS
2023-2024

UNAUDITED

ACTUALS
2024-2025

AMENDED
BUDGET
2025-2026

UNAUDITED

ACTUALS
2025-2026

PROPOSED
2026-2027 % CHANGE
BEGINNING CASH BALANCE $7,543,967 $8,109,462 $8,715,269 $8,715,269 $8,063,867 (7%)REVENUESINTEREST $213,453 $238,003 $140,000 ($11,034) - 100%UTILITY FUNDS $353,825 $380,755 $360,000 $281,629 - (100%)TOTAL REVENUES $567,278 $618,757 $500,000 $270,595 - (100%)TOTAL SOURCES $8,111,244 $8,728,219 $9,215,269 $8,985,864 $8,063,867 (10%)PERSONNEL SERVICESTOTAL PERSONNEL SERVICES - - - -- -MAINTENANCE & OPERATIONSINTERFUND TRANSFERS - $12,715 - - - -SEWERS - $236 - - - -SPECIAL UTILITY CAP ITEMS $1,782 - $3,018,863 $921,997 - (100%)TOTAL MAINTENANCE & OPERATIONS $1,782 $12,951 $3,018,863 $921,997 - (100%)TOTAL EXPENDITURES $1,782 $12,951 $3,018,863 $921,997 - (100%)OPERATING YEAR OVERAGE / (SHORTAGE) $565,495 $605,806 ($2,518,863) ($651,402) - 100%ESTIMATED ENDING CASH BALANCE $8,109,462 $8,715,269 $6,196,406 $8,063,867 $8,063,867 - WWTP TERITIARY FUND (682)
Beginning cash balance reflects the adjusted amount supplied in the citywide summary. 80 CITY OF BANNING
SUMMARY OF REVENUES AND EXPENDITURESFY 2026-2027 PROPOSED OPERATING BUDGET

AUDITED

ACTUALS
2023-2024

UNAUDITED

ACTUALS
2024-2025

AMENDED
BUDGET
2025-2026

UNAUDITED

ACTUALS
2025-2026

PROPOSED
2026-2027 % CHANGE
BEGINNING CASH BALANCE ($314,220) ($316,283) ($316,306) ($316,306) ($316,285) 0% REVENUESINTEREST $251 $250 - $21 - (100%)
SUNDRY CHARGES/SPC PRGRMS - - - ---OTHER REVENUE - - - ---INTERFUND TRANSFERS - - - ---TOTAL REVENUES $251 $250 - $21 - (100%)TOTAL SOURCES ($313,969) ($316,033) ($316,306) ($316,285) ($316,285) 0% PERSONNEL SERVICESTOTAL PERSONNEL SERVICES - - - ---MAINTENANCE & OPERATIONSCAPITAL EXPENDITURES $2,314 - - - - -CONTRACT SVC-PROFESSIONAL - - - ---INTERFUND TRANSFERS - - - ---SEWERS - $272 - - - -SPECIAL UTILITY CAP ITEMS - - - ---TOTAL MAINTENANCE & OPERATIONS $2,314 $272 - - - -TOTAL EXPENDITURES $2,314 $272 - - - -OPERATING YEAR OVERAGE / (SHORTAGE) ($2,063) ($22) - $21 - (100%)ESTIMATED ENDING CASH BALANCE ($316,283) ($316,306) ($316,306) ($316,285) ($316,285) - BUA WWTR CAPITAL PROJECT FUND (683)
Beginning cash balance reflects the adjusted amount supplied in the citywide summary. 81 CITY OF BANNING
SUMMARY OF REVENUES AND EXPENDITURESFY 2026-2027 PROPOSED OPERATING BUDGET

AUDITED

ACTUALS
2023-2024

UNAUDITED

ACTUALS
2024-2025

AMENDED
BUDGET
2025-2026

UNAUDITED

ACTUALS
2025-2026

PROPOSED
2026-2027 % CHANGE
BEGINNING CASH BALANCE $522,656 $537,370 $552,708 $552,708 $552,008 (0%)REVENUESINTEREST $14,714 $15,423 $8,000 ($700) - 100%INTERFUND TRANSFERS - - - - --TOTAL REVENUES $14,714 $15,423 $8,000 ($700) - 100%TOTAL SOURCES $537,370 $552,793 $560,708 $552,008 $552,008 0%PERSONNEL SERVICESTOTAL PERSONNEL SERVICES - - - - --MAINTENANCE & OPERATIONSDEBT SERVICE - INTEREST - - - - --DEBT SERVICE-PRINCIPAL - - - - --SEWERS - $84 - - - -TOTAL MAINTENANCE & OPERATIONS - $84 - - - -TOTAL EXPENDITURES - $84 - - - -OPERATING YEAR OVERAGE / (SHORTAGE) $14,714 $15,339 $8,000 ($700) - 100% CASH BALANCE RECONCILIATION - ($1) - $0 - (100%)
ESTIMATED ENDING CASH BALANCE $537,370 $552,708 $560,708 $552,008 $552,008 - STATE REVOLVING LOAN FUND (685)
Beginning cash balance reflects the adjusted amount supplied in the citywide summary. 82 CITY OF BANNING
SUMMARY OF REVENUES AND EXPENDITURESFY 2026-2027 PROPOSED OPERATING BUDGET

AUDITED

ACTUALS
2023-2024

UNAUDITED

ACTUALS
2024-2025

AMENDED
BUDGET
2025-2026

UNAUDITED

ACTUALS
2025-2026

PROPOSED
2026-2027 % CHANGE
BEGINNING CASH BALANCE ($239,976) - $477,507 $477,507 $740,581 55%REVENUESINTEREST $18 $33 - $4 $35 809%INTERFUND TRANSFERS $294,668 $524,135 $290,920 $290,920 $286,661 (1%)OTHER LOAN REVENUES - - - - --TOTAL REVENUES $294,687 $524,168 $290,920 $290,924 $286,696 (1%)TOTAL SOURCES $54,710 $524,168 $768,427 $768,431 $1,027,277 34%PERSONNEL SERVICESTOTAL PERSONNEL SERVICES - - - - --MAINTENANCE & OPERATIONSCONTRACT SVC-PROFESSIONAL $3,850 - $2,700 $4,000 $3,000 (25%)DEBT SERVICE - EXPENSE ($6,770) ($6,770) ($6,770) - ($6,799)DEBT SERVICE - INTEREST $57,630 $53,430 $58,320 $23,850 $45,495 91%DEBT SERVICE-PRINCIPAL - - $230,000 - $245,000INTERFUND TRANSFERS - - - - --SEWERS - - - - --SUNDRY CHARGES/SPC PRGRMS - - - - --TOTAL MAINTENANCE & OPERATIONS $54,710 $46,660 $284,250 $27,850 $286,696 929%TOTAL EXPENDITURES $54,710 $46,660 $284,250 $27,850 $286,696 929%OPERATING YEAR OVERAGE / (SHORTAGE) $239,976 $477,507 $6,670 $263,074 ($0) (100%) CASH BALANCE RECONCILIATION - ($0) - $0 $0 (7%)
ESTIMATED ENDING CASH BALANCE - $477,507 $484,177 $740,581 $740,581 - WWTR DEBT SERVICE FUND (689)
Beginning cash balance reflects the adjusted amount supplied in the citywide summary. 83 CITY OF BANNING
SUMMARY OF REVENUES AND EXPENDITURESFY 2026-2027 PROPOSED OPERATING BUDGET

AUDITED

ACTUALS
2023-2024

UNAUDITED

ACTUALS
2024-2025

AMENDED
BUDGET
2025-2026

UNAUDITED

ACTUALS
2025-2026

PROPOSED
2026-2027 % CHANGE
BEGINNING CASH BALANCE $1,042,519 - - - - -REVENUESOTHER TAXES - - - - --INTEREST - - - - --INTEREST-INTERFUND LOANS - - - - --OTHER INCOME - - - - --REVENUE FROM STATE - - - - --REVENUE FROM COUNTY - - - - --UTILITY FUNDS - - - - --SUNDRY CHARGES/SPC PRGRMS - - - - --OTHER REVENUE - - - - --INTERFUND TRANSFERS - - - - --INTERFUND LOAN REVENUES - - - - --TOTAL REVENUES - - - - --TOTAL SOURCES $1,042,519 - - - - -PERSONNEL SERVICESFRINGE BENEFITS - - - - --SALARY & WAGES - - - - --TOTAL PERSONNEL SERVICES - - - - --MAINTENANCE & OPERATIONSAMORTIZATION - - - - --BAD DEBT & DEPREC EXPENSE - - - - --CAPITAL EXPENDITURES - - ($43,010) - --CONTRA EXPENDITURE - - - - --CONTRACT SVC-EMPLOYEE SPC - - - - --CONTRACT SVC-PROFESSIONAL - - - - --CONTRACT SVC-RENTAL/LEASE - - - - --CONTRACT SVC-REP/MAINT - - - - --CONTRACTUAL SERVICES - - ($3,000) - -- DEPARTMENTAL SUPPLIES - - - - --INTEREST - - - - --INTERFUND SERVICE PYMTS - - - - --INTERFUND TRANSFERS $1,042,519 - - - - -OTHER ITEMS-OPER & MATRLS - - - - --SUNDRY CHARGES/SPC PRGRMS - - - - --TOTAL MAINTENANCE & OPERATIONS $1,042,519 - ($46,010) - --TOTAL EXPENDITURES $1,042,519 - ($46,010) - --OPERATING YEAR OVERAGE / (SHORTAGE) ($1,042,519) - $46,010 - - -ESTIMATED ENDING CASH BALANCE - - $46,010 - - - REFUSE FUND (690)
Beginning cash balance reflects the adjusted amount supplied in the citywide summary. 84 CITY OF BANNING
SUMMARY OF REVENUES AND EXPENDITURESFY 2026-2027 PROPOSED OPERATING BUDGET

AUDITED

ACTUALS
2023-2024

UNAUDITED

ACTUALS
2024-2025

AMENDED
BUDGET
2025-2026

UNAUDITED

ACTUALS
2025-2026

PROPOSED
2026-2027 % CHANGE
BEGINNING CASH BALANCE ($1,432,553) ($4,261,593) ($6,931,298) ($6,931,298) ($9,992,797) (44%)REVENUESINTEREST $159,480 $127,318 - - - -SUNDRY CHARGES/SPC PRGRMS $39,792 - - $5,500 - (100%)INTERNAL SERVICE REVENUES $4,231,274 $5,080,989 $4,088,365 $4,138,994 $6,710,826 62%INTERFUND TRANSFERS $2,435 $20 - - - -INTERFUND LOAN REVENUES - - - -- -TOTAL REVENUES $4,432,981 $5,208,327 $4,088,365 $4,144,494 $6,710,826 62%TOTAL SOURCES $3,000,428 $946,734 ($2,842,933) ($2,786,804) ($3,281,971) (18%)PERSONNEL SERVICESFRINGE BENEFITS $82,950 $89,619 $121,687 $72,109 - (100%)SALARY & WAGES $152,178 $193,139 $207,231 $172,533 $308,295 79%TOTAL PERSONNEL SERVICES $235,128 $282,758 $328,918 $244,641 $308,295 26%MAINTENANCE & OPERATIONSINTERFUND SERVICE PYMTS $132,532 - $176,428 $176,428 $71,330 (60%)BAD DEBT & DEPREC EXPENSE - - - -- -CONTRA EXPENDITURE ($7,858) ($58,967) - -- - CONTRACT SVC REPAIR/MAINT - - $829 - - -CONTRACT SVC-EMPLOYEE SPC $15 $15 - $9 - (100%)CONTRACT SVC-PROFESSIONAL $1,141,675 $2,135,917 $1,158,465 $2,116,943 $42,000 (98%)CONTRACTUAL SERVICES $38,160 $16,828 $34,066 $64,326 $61,000 (5%)CONTRACTUAL SVC-INSURANCE $3,674,281 $3,882,753 $4,076,069 $4,348,653 $4,367,696 0%CONTRACTUAL SVC-UTILITIES - - - -- -DEBT SERVICE - INTEREST - - - -- -DEBT SERVICE-PRINCIPAL - - - -- -DEPARTMENTAL SUPPLIES - - - -- -INTERFUND TRANSFERS - - - -- -INTERNAL SERVICE FUNDS - $126,196 - - - -NONCAPITALIZED ASSETS ---- $9,500SUNDRY CHARGES/SPC PRGRMS $1,403 $3,037 - $37,500 - (100%)SUNDRY CHARGES/SPC PROGRM $2,046,685 $1,489,496 $694,000 $217,492 $1,275,000 486%TOTAL MAINTENANCE & OPERATIONS $7,026,893 $7,595,274 $6,139,857 $6,961,351 $5,826,526 (16%)TOTAL EXPENDITURES $7,262,021 $7,878,032 $6,468,775 $7,205,992 $6,134,821 (15%)OPERATING YEAR OVERAGE / (SHORTAGE) ($2,829,040) ($2,669,705) ($2,380,410) ($3,061,499) $576,005 119% ESTIMATED ENDING CASH BALANCE ($4,261,593) ($6,931,298) ($9,311,708) ($9,992,797) ($9,416,791) 6% AGEMENT (GENERAL LIABILITY AND WORKERS' COMP) (700)
Beginning cash balance reflects the adjusted amount supplied in the citywide summary. 85 CITY OF BANNING
SUMMARY OF REVENUES AND EXPENDITURESFY 2026-2027 PROPOSED OPERATING BUDGET

AUDITED

ACTUALS
2023-2024

UNAUDITED

ACTUALS
2024-2025

AMENDED
BUDGET
2025-2026

UNAUDITED

ACTUALS
2025-2026

PROPOSED
2026-2027 % CHANGE
BEGINNING CASH BALANCE $384,846 $958,053 $2,008,588 $2,008,588 $2,674,015 33%REVENUESINTEREST $14,573 $34,724 $8,000 ($2,037) $5,000 346% REVENUE FROM STATE - - - - --REVENUE FROM FEDERAL - $53,791 - - - -CHARGES FOR CURRENT SVC $126,412 $108,965 ($18) $77,331 - (100%) SUNDRY CHARGES/SPC PRGRMS $18,095 $24,474 $14,001 $31,817 - (100%)OTHER REVENUE - - - - --INTERNAL SERVICE REVENUES $2,290,485 $2,283,024 $2,331,349 $2,331,349 $1,855,661 (20%)INTERFUND TRANSFERS - - - - --TOTAL REVENUES $2,449,565 $2,504,977 $2,353,332 $2,438,460 $1,860,661 (24%)TOTAL SOURCES $2,834,410 $3,463,030 $4,361,920 $4,447,048 $4,534,676 2%PERSONNEL SERVICESFRINGE BENEFITS $253,892 $196,926 $282,916 $159,729 - (100%)SALARY & WAGES $466,362 $390,360 $467,281 $376,636 $692,505 84%TOTAL PERSONNEL SERVICES $720,253 $587,286 $750,197 $536,365 $692,505 29%MAINTENANCE & OPERATIONSINTERFUND SERVICE PYMTS $354,465 - $244,106 $244,106 $285,216 17%AMORTIZATION $5,750 $3,756 - - - -BAD DEBT & DEPREC EXPENSE $12,407 $12,407 - - - -CAPITAL EXPENDITURES - - - - --CONTRA EXPENDITURE ($105,101) ($179,675) - - -- CONTRACT SVC REPAIR/MAINT $191,775 $146,595 $281,102 $134,015 $138,200 3%CONTRACT SVC-EMPLOYEE SPC $8,311 $6,775 $10,335 $7,505 $9,700 29%CONTRACT SVC-PROFESSIONAL $42,583 $84,910 $175,238 $30,231 $400 (99%) CONTRACT SVC-RENTAL/LEASE ($7,493) ($611) $8,000 - - -CONTRACTUAL SERVICES $8,646 $16,419 $23,940 $1,261 $4,950 292%CONTRACTUAL SVC-UTILITIES $35,424 $37,664 $39,300 $30,960 $33,700 9%DEBT SERVICE - INTEREST $111 $39 - - - -DEBT SERVICE-PRINCIPAL - - - - --DEPARTMENTAL SUPPLIES $551,234 $546,367 $762,637 $564,554 $449,600 (20%)INTERFUND TRANSFER-EQUITY - - - - --INTERFUND TRANSFERS - - - - --INTERNAL SERVICE FUNDS $1,561 $621 $2,200 $1,394 $1,200 (14%)NONCAPITALIZED ASSETS - $2,383 $1,500 - - -OTHER ITEMS - CAPITAL - - - - --SUNDRY CHARGES/SPC PRGRMS $25,087 $27,307 $19,600 $7,620 $15,420 102%SUPPLIES-TECHNICAL SPLS $31,343 $162,200 $233,579 $215,022 $224,500 4%TOTAL MAINTENANCE & OPERATIONS $1,156,104 $867,156 $1,801,537 $1,236,668 $1,162,886 (6%)TOTAL EXPENDITURES $1,876,357 $1,454,442 $2,551,734 $1,773,033 $1,855,391 5%OPERATING YEAR OVERAGE / (SHORTAGE) $573,207 $1,050,535 ($198,402) $665,427 $5,270 (99%) ESTIMATED ENDING CASH BALANCE $958,053 $2,008,588 $1,810,186 $2,674,015 $2,679,285 0% FLEET (702)
Beginning cash balance reflects the adjusted amount supplied in the citywide summary. 86 CITY OF BANNING
SUMMARY OF REVENUES AND EXPENDITURESFY 2026-2027 PROPOSED OPERATING BUDGET

AUDITED

ACTUALS
2023-2024

UNAUDITED

ACTUALS
2024-2025

AMENDED
BUDGET
2025-2026

UNAUDITED

ACTUALS
2025-2026

PROPOSED
2026-2027 % CHANGE
BEGINNING CASH BALANCE ($999,272) ($824,023) ($866,202) ($866,202) ($876,550) (1%)REVENUESINTEREST - - - - --OTHER INCOME $2,616 - - - - -SUNDRY CHARGES/SPC PRGRMS - - - - --INTERNAL SERVICE REVENUES $1,237,678 $1,091,116 $1,456,202 $1,456,202 $1,736,831 19%INTERFUND TRANSFERS $545,758 $2,218 - - - -TOTAL REVENUES $1,786,051 $1,093,334 $1,456,202 $1,456,202 $1,736,831 19%TOTAL SOURCES $786,779 $269,311 $590,000 $590,000 $860,281 46%PERSONNEL SERVICESFRINGE BENEFITS $218,720 $241,158 $249,974 $158,626 - (100%)SALARY & WAGES $399,977 $399,180 $403,638 $381,634 $776,226 103%TOTAL PERSONNEL SERVICES $618,697 $640,337 $653,612 $540,260 $776,226 44%MAINTENANCE & OPERATIONSAMORTIZATION $139,841 $102,362 - - - -BAD DEBT & DEPREC EXPENSE $18,966 $111,027 - - - -CAPITAL EXPENDITURES - - $842,124 - $63,522CONTRA EXPENDITURE $151,535 $13,717 - - - -CONTRACT SVC REPAIR/MAINT $209,773 $247,881 $449,149 $301,129 $460,000 53%CONTRACT SVC-EMPLOYEE SPC $240 $13 $6,250 $4,127 - (100%)CONTRACT SVC-PROFESSIONAL $83,123 $100,233 $216,848 $109,640 $219,840 101%CONTRACT SVC-RENTAL/LEASE ($149,856) ($98,399) - - -- CONTRACTUAL SERVICES $320 $180 $5,570 $5 $3,000 62400%CONTRACTUAL SVC-UTILITIES $2,228 $2,233 $4,000 $1,873 $4,000 114%DEBT SERVICE - INTEREST $8,791 $2,714 - - - -DEPARTMENTAL SUPPLIES $661 - $763 - - -INTERFUND SERVICE PYMTS $524,060 - $504,362 $504,362 $167,422 (67%)INTERFUND TRANSFERS $0 - - - - -INTERNAL SERVICE FUNDS $849 $959 $3,327 $1,934 $1,500 (22%)NONCAPITALIZED ASSETS $3,620 - $17,500 $3,220 $11,500 257%SUNDRY CHARGES/SPC PRGRMS ($2,046) $12,256 - - - -TOTAL MAINTENANCE & OPERATIONS $992,105 $495,176 $2,049,893 $926,290 $930,784 0%TOTAL EXPENDITURES $1,610,802 $1,135,513 $2,703,505 $1,466,550 $1,707,010 16%OPERATING YEAR OVERAGE / (SHORTAGE) $175,249 ($42,179) ($1,247,303) ($10,348) $29,821 388% ESTIMATED ENDING CASH BALANCE ($824,023) ($866,202) ($2,113,505) ($876,550) ($846,730) 3% INFORMATION TECHNOLOGY (IT) (703)
Beginning cash balance reflects the adjusted amount supplied in the citywide summary. 87 CITY OF BANNING
SUMMARY OF REVENUES AND EXPENDITURESFY 2026-2027 PROPOSED OPERATING BUDGET

AUDITED

ACTUALS
2023-2024

UNAUDITED

ACTUALS
2024-2025

AMENDED
BUDGET
2025-2026

UNAUDITED

ACTUALS
2025-2026

PROPOSED
2026-2027 % CHANGE
BEGINNING CASH BALANCE $15,668 ($217,789) ($1,328,295) ($1,328,295) ($1,473,717) (11%)REVENUESINTEREST $5,734 $4,439 - - - -REVENUE FROM STATE - - $1,359,850 - - -REVENUE FROM FEDERAL - - - -- -SUNDRY CHARGES/SPC PRGRMS - $125 $741,480 $741,605 - (100%)OTHER REVENUE - - - -- -INTERNAL SERVICE REVENUES $651,857 $954,024 $873,482 $873,482 $1,265,700 45%INTERFUND TRANSFERS $374 - - - - -TOTAL REVENUES $657,966 $958,588 $2,974,812 $1,615,087 $1,265,700 (22%)TOTAL SOURCES $673,633 $740,799 $1,646,517 $286,792 ($208,017) (173%)PERSONNEL SERVICESFRINGE BENEFITS $130,609 $191,488 $201,611 $86,335 - (100%)SALARY & WAGES $238,313 $263,831 $313,226 $220,212 $449,398 104%TOTAL PERSONNEL SERVICES $368,923 $455,319 $514,837 $306,547 $449,398 47%MAINTENANCE & OPERATIONSINTERFUND SERVICE PYMTS $101,130 - $121,131 $121,131 $191,018 58%CAPITAL EXPENDITURES $35,168 $339,152 $1,302,149 $529,890 - (100%)CONTRA EXPENDITURE ($33,576) $698,254 - - - - CONTRACT SVC REPAIR/MAINT $145,866 $169,526 $928,081 $163,474 $136,100 (17%) CONTRACT SVC-EMPLOYEE SPC $983 $580 $667 $520 $600 15%CONTRACT SVC-PROFESSIONAL $205,105 $214,056 $1,115,405 $469,830 $247,000 (47%)CONTRACT SVC-RENTAL/LEASE - - - $1,185 - (100%)CONTRACTUAL SERVICES $41,964 $172,377 $381,354 $159,059 $215,900 36%CONTRACTUAL SVC-UTILITIES $2,792 $1,654 $3,075 $1,020 $1,300 27%DEBT SERVICE - INTEREST - - - -- -DEPARTMENTAL SUPPLIES $18,770 $941 - - - -MANAGEMENT AND SUPPORT $1,857 $2,519 $3,456 $4,291 $4,000 (7%)NONCAPITALIZED ASSETS - - $8,637 - - -SUNDRY CHARGES/SPC PRGRMS $2,439 $14,715 $4,757 $3,262 $5,000 53%SUPPLIES-TECHNICAL SPLS - - $2,500 $300 - (100%)TOTAL MAINTENANCE & OPERATIONS $522,500 $1,613,775 $3,871,212 $1,453,962 $800,918 (45%)TOTAL EXPENDITURES $891,422 $2,069,094 $4,386,049 $1,760,509 $1,250,316 (29%)OPERATING YEAR OVERAGE / (SHORTAGE) ($233,457) ($1,110,506) ($1,411,237) ($145,422) $15,384 111% ESTIMATED ENDING CASH BALANCE ($217,789) ($1,328,295) ($2,739,532) ($1,473,717) ($1,458,333) 1% BUILDING MAINTENANCE (704)
Beginning cash balance reflects the adjusted amount supplied in the citywide summary. 88 CITY OF BANNING
SUMMARY OF REVENUES AND EXPENDITURESFY 2026-2027 PROPOSED OPERATING BUDGET

AUDITED

ACTUALS
2023-2024

UNAUDITED

ACTUALS
2024-2025

AMENDED
BUDGET
2025-2026

UNAUDITED

ACTUALS
2025-2026

PROPOSED
2026-2027 % CHANGE
BEGINNING CASH BALANCE $64,870 ($1,641,286) ($1,268,077) ($1,268,077) ($1,243,683) 2% REVENUESLICENSES & PERMITS - - - ---OTHER INCOME $20,917 - - - - -REVENUE FROM STATE - - - ---CHARGES FOR CURRENT SVC - - - ---INTERNAL SERVICE REVENUES $637,325 $2,032,388 $1,554,084 $1,554,084 $1,337,225 (14%)TOTAL REVENUES $658,242 $2,032,388 $1,554,084 $1,554,084 $1,337,225 (14%)TOTAL SOURCES $723,111 $391,102 $286,007 $286,007 $93,542 (67%)PERSONNEL SERVICESTOTAL PERSONNEL SERVICES - - - ---MAINTENANCE & OPERATIONSAMORTIZATION $23,480 $22,925 - - - -BAD DEBT & DEPREC EXPENSE ($2,192) - - --- CAPITAL EXPENDITURES $6,300 $4,500 $22,800 - - -CONTRA EXPENDITURE - - - ---CONTRACT SVC REPAIR/MAINT $164,088 $159,055 $222,958 $156,724 $216,250 38%CONTRACT SVC-EMPLOYEE SPC - - - ---CONTRACT SVC-PROFESSIONAL $1,055,159 $748,895 $1,009,979 $637,851 $382,805 (40%)CONTRACT SVC-RENTAL/LEASE ($8,631) ($11,782) $13,562 $11,938 $6,600 (45%) CONTRACTUAL SERVICES $17,046 $5,862 $12,207 $22,289 $16,000 (28%)CONTRACTUAL SVC-UTILITIES $188,331 $216,646 $79,220 $302,901 $345,130 14%DEBT SERVICE - INTEREST $2,020 $1,371 - - - -DEPARTMENTAL SUPPLIES - - - ---INTERFUND LOANS - - - ---INTERFUND SERVICE PYMTS $406,549 - $386,826 $386,826 $20,940 (95%)INTERFUND TRANSFERS $473,590 $473,590 - - $336,000MANAGEMENT AND SUPPORT $13,837 $14,753 $12,696 $11,160 $13,500 21%NONCAPITALIZED ASSETS - $23,363 - - - -OTHER ITEMS - - - ---SUNDRY CHARGES/SPC PRGRMS $24,821 - - - - -TOTAL MAINTENANCE & OPERATIONS $2,364,397 $1,659,179 $1,760,248 $1,529,690 $1,337,225 (13%)TOTAL EXPENDITURES $2,364,397 $1,659,179 $1,760,248 $1,529,690 $1,337,225 (13%)OPERATING YEAR OVERAGE / (SHORTAGE) ($1,706,156) $373,209 ($206,164) $24,394 - (100%) ESTIMATED ENDING CASH BALANCE ($1,641,286) ($1,268,077) ($1,474,241) ($1,243,683) ($1,243,683) - CENTRAL SERVICES (705)
Beginning cash balance reflects the adjusted amount supplied in the citywide summary. 89 CITY OF BANNING

SUMMARY OF REVENUES AND EXPENDITURES
FY 2026-2027 PROPOSED OPERATING BUDGET

AUDITED

ACTUALS
2023-2024

UNAUDITED

ACTUALS
2024-2025

AMENDED
BUDGET
2025-2026

UNAUDITED

ACTUALS
2025-2026

PROPOSED
2026-2027 % CHANGE
BEGINNING CASH BALANCE $82,069 $208,252 $1,035,265 $1,035,265 $1,128,723 9%

REVENUES
INTEREST ($907) $11,963 - ($1,319) - 100%
UTILITY FUNDS $352,541 $115,466 $446,000 $1,442 - (100%) SUNDRY CHARGES/SPC PRGRMS - $10 $2 $10 - (100%)
INTERNAL SERVICE REVENUES $2,497,152 $3,149,464 $2,497,151 $2,497,151 $3,070,994 23%

INTERFUND TRANSFER-EQUITY - - - - - -
INTERFUND TRANSFERS $2,830 $13 - - - -
TOTAL REVENUES $2,851,616 $3,276,916 $2,943,153 $2,497,284 $3,070,994 23% TOTAL SOURCES $2,933,684 $3,485,168 $3,978,418 $3,532,549 $4,199,717 19%

PERSONNEL SERVICES
FRINGE BENEFITS $614,271 $704,862 $734,800 $485,790 - (100%) SALARY & WAGES $1,075,484 $1,180,114 $1,116,928 $1,245,698 $1,908,091 53% TOTAL PERSONNEL SERVICES $1,689,755 $1,884,976 $1,851,728 $1,731,489 $1,908,091 10%

MAINTENANCE & OPERATIONS
INTERFUND SERVICE PYMTS $345,146 - $391,735 $391,735 $781,203 99% AMORTIZATION $5,787 $5,787 - - - -
BAD DEBT & DEPREC EXPENSE $32,603 ($11,595) - - - -

CAPITAL EXPENDITURES - - - - - -
CONTRA EXPENDITURE $185,471 $186,674 - - - -
CONTRACT SVC REPAIR/MAINT $14,013 $77,902 $73,604 $5,337 $3,500 (34%) CONTRACT SVC-EMPLOYEE SPC $7,072 $6,553 $10,866 $7,431 $9,700 31% CONTRACT SVC-PROFESSIONAL $42,302 $76,542 $207,798 $44,680 $130,000 191% CONTRACT SVC-RENTAL/LEASE ($6,931) $161 $8,167 $5,524 - (100%) CONTRACTUAL SERVICES $381,033 $214,732 $590,650 $207,509 $218,000 5% CONTRACTUAL SVC-UTILITIES $3,981 $3,027 $3,234 $2,552 $3,500 37% DEBT SERVICE - INTEREST $171 $77 - - - -

DEBT SERVICE-PRINCIPAL - - - - - -

INTERFUND TRANSFERS - - - - - -
INTERNAL SERVICE FUNDS $12,124 $4,890 $15,162 $7,483 $10,000 34% NONCAPITALIZED ASSETS $5,668 $3,769 $9,438 $87 $6,000 6804% UTILTIY BILLING AND METER READING (761)
Beginning cash balance reflects the adjusted amount supplied in the citywide summary. 90 AUDITED

ACTUALS
2023-2024

UNAUDITED

ACTUALS
2024-2025

AMENDED
BUDGET
2025-2026

UNAUDITED

ACTUALS
2025-2026

PROPOSED
2026-2027 % CHANGE
SUNDRY CHARGES/SPC PRGRMS $7,238 ($3,966) - - - -
SUNDRY CHARGES/SPC PROGRM - - $4,000 - - -
SUPPLIES-TECHNICAL SPLS - $374 $500 - $1,000
TOTAL MAINTENANCE & OPERATIONS $1,035,677 $564,926 $1,315,154 $672,338 $1,162,903 73% TOTAL EXPENDITURES $2,725,432 $2,449,903 $3,166,882 $2,403,826 $3,070,994 28% OPERATING YEAR OVERAGE / (SHORTAGE) $126,184 $827,013 ($223,729) $93,458 ($0) (100%) ESTIMATED ENDING CASH BALANCE $208,252 $1,035,265 $811,536 $1,128,723 $1,128,723 - 91 CITY OF BANNING

SUMMARY OF REVENUES AND EXPENDITURES
FY 2026-2027 PROPOSED OPERATING BUDGET

AUDITED

ACTUALS
2023-2024

UNAUDITED

ACTUALS
2024-2025

AMENDED
BUDGET
2025-2026

UNAUDITED

ACTUALS
2025-2026

PROPOSED
2026-2027 % CHANGE
BEGINNING CASH BALANCE $1,869,623 $1,903,033 $1,823,299 $1,823,299 $84,908 (95%)

REVENUES
PROPERTY TAXES $2,455,366 $2,457,551 $2,968,802 $806,923 $2,681,762 232%

INTEREST - - - - - -
TOTAL REVENUES $2,455,366 $2,457,551 $2,968,802 $806,923 $2,681,762 232% TOTAL SOURCES $4,324,989 $4,360,584 $4,792,101 $2,630,222 $2,766,670 5%

PERSONNEL SERVICES

TOTAL PERSONNEL SERVICES - - - - - -

MAINTENANCE & OPERATIONS
INTERFUND SERVICE PYMTS $70 - $74 $74 - (100%)
INTERFUND TRANSFERS $2,421,886 $2,442,197 $2,545,239 $2,545,239 $2,681,762 5% SUCCESSOR AGENCY FUNDS - $95,088 - - - -
TOTAL MAINTENANCE & OPERATIONS $2,421,956 $2,537,285 $2,545,313 $2,545,313 $2,681,762 5% TOTAL EXPENDITURES $2,421,956 $2,537,285 $2,545,313 $2,545,313 $2,681,762 5% OPERATING YEAR OVERAGE / (SHORTAGE) $33,410 ($79,734) $423,489 ($1,738,390) - 100% ESTIMATED ENDING CASH BALANCE $1,903,033 $1,823,299 $2,246,788 $84,908 $84,908 - REDEV OBLIGAT'N RETIRE FD (805)
Beginning cash balance reflects the adjusted amount supplied in the citywide summary. 92 CITY OF BANNING
SUMMARY OF REVENUES AND EXPENDITURESFY 2026-2027 PROPOSED OPERATING BUDGET

AUDITED

ACTUALS
2023-2024

UNAUDITED

ACTUALS
2024-2025

AMENDED
BUDGET
2025-2026

UNAUDITED

ACTUALS
2025-2026

PROPOSED
2026-2027 % CHANGE
BEGINNING CASH BALANCE $2,270,568 $1,998,445 $1,885,557 $1,885,557 $1,466,804 (22%)REVENUESPROPERTY TAXES - - - -- -OTHER TAXES-SA - - - -- -INTEREST $53,372 $52,623 $23,000 ($1,530) - 100% OTHER INCOME - $3,000 - $5,000 - (100%)REVENUE FROM STATE $417,700 $88,468 - - - -REVENUE FROM FEDERAL ---- $100,000 SUNDRY CHARGES/SPC PRGRMS $500 $7,913 - $19,524 - (100%)INTERFUND TRANSFERS - $7,455 - - - -LOAN REPAYMENTS - - - -- -TOTAL REVENUES $471,571 $159,459 $23,000 $22,994 $100,000 335%TOTAL SOURCES $2,742,139 $2,157,904 $1,908,557 $1,908,551 $1,566,804 (18%)PERSONNEL SERVICESFRINGE BENEFITS - - - -- -SALARY & WAGES - - - -- -TOTAL PERSONNEL SERVICES - - - -- -MAINTENANCE & OPERATIONSAMORTIZATION - - - -- -CAPITAL EXPENDITURES $603,954 $217,273 $118,561 $140,835 $80,000 (43%)CONTRACT SVC REPAIR/MAINT - - - -- -CONTRACT SVC-EMPLOYEE SPC - - - -- -CONTRACT SVC-PROFESSIONAL - - $4,325 - - -CONTRACT SVC-RENTAL/LEASE - - - -- -CONTRACTUAL SERVICES - - $832 - - -CONTRACTUAL SVC-UTILITIES - - - -- -DEBT SERVICE - INTEREST - - - -- -DEBT SERVICE PROCEEDS ($110,400) - - -- -DEBT SERVICE-PRINCIPAL $113,046 - - - - -INTERFUND SERVICE PYMTS $50,563 - $55,673 $55,673 - (100%)INTERFUND TRANSFERS $86,531 - $584,121 $244,528 - (100%)NONCAPITALIZED ASSETS - - - -- -SUCCESSOR AGENCY FUNDS - $55,074 - $711 - (100%)SUNDRY CHARGES/SPC PRGRMS - - $9,286 - $20,000TOTAL MAINTENANCE & OPERATIONS $743,694 $272,346 $772,798 $441,747 $100,000 (77%)TOTAL EXPENDITURES $743,694 $272,346 $772,798 $441,747 $100,000 (77%)OPERATING YEAR OVERAGE / (SHORTAGE) ($272,123) ($112,888) ($749,798) ($418,753) - 100% ESTIMATED ENDING CASH BALANCE $1,998,445 $1,885,557 $1,135,759 $1,466,804 $1,466,804 - SA-LOW/MOD FUND (810)
Beginning cash balance reflects the adjusted amount supplied in the citywide summary. 93 CITY OF BANNING
SUMMARY OF REVENUES AND EXPENDITURESFY 2026-2027 PROPOSED OPERATING BUDGET

AUDITED

ACTUALS
2023-2024

UNAUDITED

ACTUALS
2024-2025

AMENDED
BUDGET
2025-2026

UNAUDITED

ACTUALS
2025-2026

PROPOSED
2026-2027 % CHANGE
BEGINNING CASH BALANCE ($196,200) $1,030,771 $2,313,843 $2,313,843 $2,311,126 (0%)REVENUESOTHER TAXES-SA - - - -- -INTEREST - - - -- -SUNDRY CHARGES/SPC PRGRMS - - - -- -INTERFUND TRANSFERS $2,171,886 $2,192,197 $2,191,282 $2,191,282 $2,433,762 11%OTHER LOAN REVENUES - - - -- -TOTAL REVENUES $2,171,886 $2,192,197 $2,191,282 $2,191,282 $2,433,762 11%TOTAL SOURCES $1,975,686 $3,222,968 $4,505,125 $4,505,125 $4,744,888 5%PERSONNEL SERVICESTOTAL PERSONNEL SERVICES - - - -- -MAINTENANCE & OPERATIONSBAD DEBT & DEPREC EXPENSE - - - -- -CONTRACT SVC-PROFESSIONAL - - $1,750 $7,575 $7,575 -DEBT SERVICE - EXPENSE $90,600 $90,600 $90,325 $2,970 $16,209 446%DEBT SERVICE - INTEREST $853,947 $818,525 $865,057 $793,057 $752,791 (5%)DEBT SERVICE-PRINCIPAL - - $1,320,000 $1,390,000 $1,390,000 -INT ON INTERFUND LOANS - - - -- -INTERFD LOAN PYMTS-PRIN. - - - -- -INTERFUND SERVICE PYMTS $369 - $397 $397 - (100%)INTERFUND TRANSFERS - - - -- -OTHER ITEMS - - - -- -SUCCESSOR AGENCY FUNDS - - - -- -SUNDRY CHARGES/SPC PRGRMS - - - -- -TOTAL MAINTENANCE & OPERATIONS $944,915 $909,125 $2,277,529 $2,193,999 $2,166,575 (1%)TOTAL EXPENDITURES $944,915 $909,125 $2,277,529 $2,193,999 $2,166,575 (1%)OPERATING YEAR OVERAGE / (SHORTAGE) $1,226,971 $1,283,072 ($86,247) ($2,717) $267,187 9934%ESTIMATED ENDING CASH BALANCE $1,030,771 $2,313,843 $2,227,596 $2,311,126 $2,578,313 12% SA-DEBT SERVICE FUND (830)
Beginning cash balance reflects the adjusted amount supplied in the citywide summary. 94 CITY OF BANNING
SUMMARY OF REVENUES AND EXPENDITURESFY 2026-2027 PROPOSED OPERATING BUDGET

AUDITED

ACTUALS
2023-2024

UNAUDITED

ACTUALS
2024-2025

AMENDED
BUDGET
2025-2026

UNAUDITED

ACTUALS
2025-2026

PROPOSED
2026-2027 % CHANGE
BEGINNING CASH BALANCE ($4,190,624) ($4,075,793) ($4,076,383) ($4,076,383) ($4,111,346) (1%)REVENUESINTEREST $386 $382 - $32 - (100%)SUNDRY CHARGES/SPC PRGRMS $37,557 - - - - -OTHER REVENUE - - - -- -TOTAL REVENUES $37,943 $382 - $32 - (100%)TOTAL SOURCES ($4,152,681) ($4,075,411) ($4,076,383) ($4,076,351) ($4,111,346) (1%)PERSONNEL SERVICESTOTAL PERSONNEL SERVICES - - - -- -MAINTENANCE & OPERATIONSBAD DEBT & DEPREC EXPENSE $176 - - - - -CAP EXPEND-INFRASTRUCTURE ($143,837) - $1 - - -CAPITAL EXPENDITURES $34,904 - - - - -INTERFUND SERVICE PYMTS $31,869 - $34,995 $34,995 - (100%)OTHER ITEMS - - - -- -SUCCESSOR AGENCY FUNDS - $972 - - - -TOTAL MAINTENANCE & OPERATIONS ($76,888) $972 $34,996 $34,995 - (100%) TOTAL EXPENDITURES ($76,888) $972 $34,996 $34,995 - (100%) OPERATING YEAR OVERAGE / (SHORTAGE) $114,831 ($590) ($34,996) ($34,963) - 100% ESTIMATED ENDING CASH BALANCE ($4,075,793) ($4,076,383) ($4,111,379) ($4,111,346) ($4,111,346) - BEA CAPITAL PROJECTS FUND (840)
Beginning cash balance reflects the adjusted amount supplied in the citywide summary. 95 CITY OF BANNING
SUMMARY OF REVENUES AND EXPENDITURESFY 2026-2027 PROPOSED OPERATING BUDGET

AUDITED

ACTUALS
2023-2024

UNAUDITED

ACTUALS
2024-2025

AMENDED
BUDGET
2025-2026

UNAUDITED

ACTUALS
2025-2026

PROPOSED
2026-2027 % CHANGE
BEGINNING CASH BALANCE $545,705 $545,662 $545,638 $545,638 $545,592 (0%)REVENUESINTEREST - - - - --SUNDRY CHARGES/SPC PRGRMS - - - - --OTHER REVENUE - - - - --TOTAL REVENUES - - - - --TOTAL SOURCES $545,705 $545,662 $545,638 $545,638 $545,592 (0%)PERSONNEL SERVICESTOTAL PERSONNEL SERVICES - - - - --MAINTENANCE & OPERATIONSCONTRACT SVC-PROFESSIONAL - - - - --INTERFUND SERVICE PYMTS $43 - $46 $46 - (100%)SUCCESSOR AGENCY FUNDS - $24 - - - -TOTAL MAINTENANCE & OPERATIONS $43 $24 $46 $46 - (100%)TOTAL EXPENDITURES $43 $24 $46 $46 - (100%)OPERATING YEAR OVERAGE / (SHORTAGE) ($43) ($24) ($46) ($46) - 100% ESTIMATED ENDING CASH BALANCE $545,662 $545,638 $545,592 $545,592 $545,592 - BEA L/M CAP PROJECTS FUND (841)
Beginning cash balance reflects the adjusted amount supplied in the citywide summary. 96 CITY OF BANNING
SUMMARY OF REVENUES AND EXPENDITURESFY 2026-2027 PROPOSED OPERATING BUDGET

AUDITED

ACTUALS
2023-2024

UNAUDITED

ACTUALS
2024-2025

AMENDED
BUDGET
2025-2026

UNAUDITED

ACTUALS
2025-2026

PROPOSED
2026-2027 % CHANGE
BEGINNING CASH BALANCE ($2,833,524) ($2,828,660) ($2,829,316) ($2,829,316) ($2,834,448) (0%)REVENUESINTEREST - - - -- -OTHER INCOME $19,500 - - - - -SUNDRY CHARGES/SPC PRGRMS - - - -- -OTHER REVENUE - - - -- -INTERFUND TRANSFERS - - - -- -TOTAL REVENUES $19,500 - - - - -TOTAL SOURCES ($2,814,024) ($2,828,660) ($2,829,316) ($2,829,316) ($2,834,448) (0%)PERSONNEL SERVICESFRINGE BENEFITS - - - -- -SALARY & WAGES - - - -- -TOTAL PERSONNEL SERVICES - - - -- -MAINTENANCE & OPERATIONSBAD DEBT & DEPREC EXPENSE $10,000 - - - - -CAP EXPEND-INFRASTRUCTURE - - - -- -CAPITAL EXPENDITURES - - - -- -CONTRACT SVC REPAIR/MAINT - - - -- -CONTRACT SVC-EMPLOYEE SPC - - - -- -CONTRACT SVC-PROFESSIONAL - - - -- -CONTRACTUAL SERVICES - - - -- -CONTRACTUAL SVC-UTILITIES - - - -- -DEPARTMENTAL SUPPLIES - - - -- -INTERFND LOAN PAY-PRNCPL - - - -- -INTERFUND SERVICE PYMTS $4,636 - $5,132 $5,132 - (100%)INTERFUND TRANSFERS - - - -- -NONCAPITALIZED ASSETS - - - -- -OTHER ITEMS - - - -- -SUCCESSOR AGENCY FUNDS - $656 - - - -SUNDRY CHARGES/SPC PRGRMS - - - -- -TOTAL MAINTENANCE & OPERATIONS $14,636 $656 $5,132 $5,132 - (100%)TOTAL EXPENDITURES $14,636 $656 $5,132 $5,132 - (100%)OPERATING YEAR OVERAGE / (SHORTAGE) $4,864 ($656) ($5,132) ($5,132) - 100% ESTIMATED ENDING CASH BALANCE ($2,828,660) ($2,829,316) ($2,834,448) ($2,834,448) ($2,834,448) - SA-ADMIN FUND (850)
Beginning cash balance reflects the adjusted amount supplied in the citywide summary. 97