Banning City Council
September 22, 2026

September 22, 2026
5:00 p.m.

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

1. CALL TO ORDER

2. AGENDA APPROVAL
AGENDA

CITY COUNCIL - REGULAR MEETING

CITY OF BANNING, CALIFORNIA
The following information comprises the agenda for the regular 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:
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Meeting ID: 820 1264 4588
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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.

1.1 INVOCATION
Performed by Pastor Carlo Alce of Storehouse Christian Center

1.2 PLEDGE OF ALLEGIANCE

1.3 ROLL CALL
City Council - Regular Meeting Agenda
September 22, 2026
1 3. PRESENTATIONS

4. REPORT ON CLOSED SESSION

5. PUBLIC COMMENTS, CORRESPONDENCE, APPOINTMENTS, AND REPORTS

6. CONSENT ITEMS

6.1 Consideration and Approval of the following City Council Meeting Minutes:

July 30, 2026 - Closed Session (Revised)
September 9, 2026 - Closed Session
September 9, 2026 - Regular

6.2 Receive and File Fire Protection Services Statistics for the Month of August 2026

6.3 Receive and File Code Enforcement Statistics for the Month of August 2026.

6.4 Receive and File Police Department Statistics for the Month of August 2026

6.5 Receive and File Animal Control Statistics for the Month of August 2026

6.6 Approval of City Attorney Invoices for the Month of August 2026

2.1 AGENDA APPROVAL
Lena Wade, City Attorney

5.1 PUBLIC COMMENTS

5.2 CORRESPONDENCE

5.3 APPOINTMENTS

5.4 CITY COUNCIL COMMITTEE REPORTS

5.5 ANNOUNCEMENTS OF CITY COUNCIL MEMBERS

5.6 CITY TREASURER'S REPORT

5.7 CITY MANAGER'S REPORT

5.8 CITY ATTORNEY'S REPORT
The following items have been recommended for approval and will be acted upon simultaneously, unless a member of the City Council/Banning Utility Authority/Successor Agency Board wishes to remove an item for separate consideration.

Recommendation: Approve the Meeting Minutes of:

July 30, 2026 - Closed Session (Revised)
September 9, 2026 - Closed Session
September 9, 2026 - Regular
Recommendation: Receive and file
Recommendation: Receive and file
Recommendation: Receive and file.

Recommendation: Receive and file.

Recommendation: Approve the attorney invoices for August 2026 as presented in the City Council - Regular Meeting Agenda
September 22, 2026
2 6.7 Consideration of City Council Resolutions 2026-130, and 2026-01 SA , Authorizing Investment of Monies in the Local Agency Investment Fund, Designate Specific Officials by Title Allowed to Deposit or Withdraw Funds from Said Accounts, And Rescind Resolution Nos. 2025-35 and 2025-01 SA.

6.8 Consideration of Resolution 2026-129, Authorizing the Submission of an Application for Grant Funds Under the California Strategic Growth Council Community Resilience Centers Program and Authorizing the City Manager or Designee to Accept Grant Funds and Execute all Grant-Related Documents.

7. PUBLIC HEARINGS

8. REPORTS OF OFFICERS

9. DISCUSSION ITEMS

9.1 Adoption of the Citywide Operating Budget for Fiscal Year 2026-2027

9.2 Consideration of an Alcohol License Restriction Strategy in Partnership with Blue Zones Project

9.3 Consideration of Resolution 2026-04 UA Awarding a Construction Contract to Mehta Mechanical Company, Inc. in the Amount of $5,350,000 for the Wastewater Treatment Plant Equalization Basin Project and Approving a 10% Construction Contingency for a Total Authorization of $5,885,000 and approving the budget appropriation as listed in the Fiscal Impact section of this report.

9.4 Consideration of Resolution 2026-05UA Approving a Professional Services Agreement with Albert A. Webb Associates for Engineering Services During Construction for the Wastewater Treatment Plant Equalization Basin Project in a Not-to-Exceed Amount of $288,171

9.5 Consideration of Resolution 2026-128, Awarding a Professional Services Agreement to R3 Consulting Group, Inc. for Audit and Performance Review of Solid Waste, Recycling and Organics Services in the amount of $75,000 and Rejecting All Other Proposals

9.6 Consideration of Resolution 2026-126 Consolidated Approval of Citywide Software-as-aService (SaaS) and Software Maintenance Agreements amount of $119,651.24
Recommendation: 1. That the City Council approves Resolution 2026-130, Designate Specific Officials by Title Allowed to Deposit or Withdraw Funds from Said Account and Rescind Resolution No. 2025-35; and

2. That the Successor Agency Board approves Resolution 2026-01 SA, Designate Specific Officials by Title Allowed to Deposit or Withdraw Funds from Said Account and Rescind Resolution No. 2025-01 SA.

Recommendation: Adopt Resolution 2026-129
Recommendation: Waive the full reading and adopt by title only, "Joint Resolution of the City Council of the City of Banning, the Banning Utility Authority, and the Successor Agency of the City of Banning Approving and Adopting the Annual Operating Budget for Fiscal Year 2026/2027" and Approve the Authorized Position List
Recommendation: Discussion and direction to staff on the Alcohol License Restriction Strategy submitted in partnership with Blue Zones Project.

Recommendation: Adopt Resolution 2026-04 UA
Recommendation: Adopt Resolution 2026-05UA
Recommendation: Adopt Resolution 2026-128
City Council - Regular Meeting Agenda
September 22, 2026
3 10. ITEMS FOR FUTURE AGENDAS

11. ADJOURNMENT
Recommendation: Adopt Resolution 2026-126

10.1 NEW ITEMS

1. SB 707 (Flynn) September 2026

2. Emergency Preparedness (Barrington) September 2026

10.2 EXISTING ITEMS

1. Streamline Procurement Policy (Flynn) August 2025

2. Sales Tax Agreement Update with Diamond Chevrolet (Flynn) December 2025

3. Maintenance and replacement of street signs. (Flynn) March 2026

4. Rename the Arthur Welch Community Center back to the National Guard Armory (Flynn) April 2026

5. Smoke Shop Moratorium (Miller) April 2026

6. Special Event Fee Schedule and Permit Process Review (Miller) May 2026

7. Review and discussion of the Censure Policy to ensure conformance with the City of Banning Manual of Procedural Guidelines and the Banning Municipal Code (Flynn) June 2026

8. Stagecoach Town USA discussion (Royce) August 2026
Next Regular Meeting – October 13, 2026
Zoom Community Standards for Public Meetings
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City Council - Regular Meeting Agenda
September 22, 2026
4 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 72 hours in 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
City Council - Regular Meeting Agenda
September 22, 2026
5 CITY OF BANNING

STAFF REPORT
TO: CITY COUNCIL
FROM: Elizabeth Gibbs, City Manager
PREPARED BY: Sandra Calderon, Deputy City Clerk
MEETING DATE: September 22, 2026
SUBJECT: Consideration and Approval of the following City Council Meeting Minutes:

July 30, 2026 - Closed Session (Revised)
September 9, 2026 - Closed Session
September 9, 2026 - Regular
STAFF RECOMMENDATION:

Approve the Meeting Minutes of:

July 30, 2026 - Closed Session (Revised)
September 9, 2026 - Closed Session
September 9, 2026 - Regular
BACKGROUND:

After every meeting, the City Clerk's Office prepares meeting minutes. The City Council reviews and approves these minutes either as presented or with modifications.

JUSTIFICATION:

These minutes have been prepared as summary minutes in accordance with City Council Resolution 2025-22 and Government Code Section 36814, 4801, and 54953 (c)(2).

FISCAL IMPACT:

None
ATTACHMENTS:

1. 2026 07 30_CCMinutes_CS_Revised.pdf

2. 2026 09 08_CCMinutes_CS_Draft.pdf

3. 2026 09 08_CC Minutes_Regular_Draft.pdf
6 MINUTES
CITY COUNCIL – SPECIAL MEETING (CLOSED SESSION)
JULY 30, 2026

1. CALL TO ORDER – 3:03 p.m.

COUNCIL MEMBERS PRESENT: Mayor Richard Royce
Mayor Pro Tem Cindy Barrington
Council Member Sheri Flynn - Remote
Council Member Leroy Miller
Council Member Colleen Wallace
COUNCIL MEMBERS ABSENT: None
OTHERS PRESENT: Phaedra Norton, City Attorney
Elizabeth Gibbs, City Manager
Vickie Sellers, City Clerk
Sandra Calderon, Deputy City Clerk

2. PUBLIC COMMENTS - Agenda Items Only
Frank Connolly expressed opposition to the pending litigation filed by City Treasurer Gladys ‘Sue’ Savage and urged the City to vigorously defend the action and seek recovery of its legal costs.

3. CLOSED SESSION

3.1 CONFERENCE WITH LEGAL COUNSEL
Significant Exposure to Litigation – Pursuant to Government Code Section 54956.9(d)(2) or (3) – four (4) cases

3.2 CONFERENCE WITH LEGAL COUNSEL PENDING LITIGATION
Pursuant to Government Code Section 54956.9(d)(1)
Name of Case: Gladys ‘Sue’ Savage v. Elizabeth Gibbs, in her official capacity as Banning City Manager, Vickie Sellers, in her official capacity as Banning City Clerk, and DOES 1 through 20, inclusive; Riverside County Superior Court, Case No. CVRI 2603995

3.3 CONFERENCE WITH LABOR NEGOTIATORS
Pursuant to Government Code Section 54957.6
Agency Designated Representative: Elizabeth Gibbs or her designee Employee Organizations: International Brotherhood of Electrical Workers – General Unit; International Brotherhood of Electrical Workers – Utilities; Teamsters; Banning Police Officers Association; Banning Police Management Association. Unrepresented Employees: Non-Management Confidential Employees Group; Management Confidential Employees Group, as defined in Council Resolution 2024-137.

3.4 CONFERENCE WITH REAL PROPERTY NEGOTIATORS
Pursuant to Government Code Section 54956.8
Property: Banning Municipal Airport, consisting of approximately 232.41 acres, comprised of APNs 7 City of Banning
City Council Minutes
July 30, 2026 Special Meeting – Closed Session
2 541-240-009; 541-250-009; 541-140-003; 532-150-002; 532-150-003; 532-150-004; 532-130-012; 532-130-018; 532-130-011; and 532-180-034.

Agency Negotiator: City Manager Elizabeth Gibbs or her designee. Negotiating Parties: City of Banning as potential Lessor and Industrial Enterprises, LLC as potential Lessee. Under Negotiations:

Price and terms of proposed ground lease.

Council Member Flynn and Council Member Wallace were not present during item 3.1 (one case) due to a conflict of interest.

City Manager Gibbs stated she would recuse herself from Item 3.2 because the matter involved her and noted that she had left the room during public comments concerning that item.

Council Members recessed to Closed Session at 3:07 p.m. to discuss the items listed.

The City Council reconvened in open session at 9:11 p.m., Council Member Flynn absent.

CLOSED SESSION REPORT
Assistant City Attorney Norton reported that there was no reportable action on Items 3.1 through

3.4. 4. ADJOURNMENT
MOTION
Council Member Wallace moved and Council Member Miller seconded a motion to adjourn the meeting. The question was called and the motion carried 4-0-1, Council Member Flynn absent.

The meeting adjourned at 9:13 p.m.

Minutes prepared by:

Sandra B. Calderon
Deputy City Clerk
These minutes have been prepared as Summary Minutes in accordance with City Council Resolution 2025-22 and Government Code Sections 36814, 40801, and 54953(c)(2).

The entire discussion of this meeting may be viewed here:
https://banningca.granicus.com/player/clip/336?view_id=1&redirect=true

8 MINUTES
CITY COUNCIL – SPECIAL MEETING (CLOSED SESSION)
SEPTEMBER 8, 2026

1. CALL TO ORDER – 3:00 p.m.

COUNCIL MEMBERS PRESENT: Mayor Richard Royce
Mayor Pro Tem Cindy Barrington
Council Member Sheri Flynn (remote)
Council Member Leroy Miller
Council Member Colleen Wallace
COUNCIL MEMBERS ABSENT: None
OTHERS PRESENT: Phaedra Norton, City Attorney
Art Vela, Public Works Director
Sandra Calderon, Deputy City Clerk
Council Member Flynn participated remotely under the “just cause” provision due to a family medical emergency, with the required teleconferencing and remote participation disclosures made.

2. PUBLIC COMMENTS - Agenda Items Only
None.

3. CLOSED SESSION

3.1 CONFERENCE WITH REAL PROPERTY NEGOTIATORS Pursuant to Government Code Section 54956.8.

Property: Banning Municipal Airport consisting of approximately 232.41 acres comprised of APNs 541-240 -009; 541-250 -009; 541-140-003; 532-150-002; 532-150-003; 532-150- 004; 532- 130 - 012; 532-130-018; 532-130-011; 532-180- 034.

Agency Negotiator: City Manager Elizabeth Gibbs or her designee.

Negotiating Parties: City of Banning as potential Lessor and Industrial Enterprises, LLC as potential Lessee.

Under Negotiations: Price and Terms of proposed ground lease.

3.2 CONFERENCE WITH LABOR NEGOTIATORS
Pursuant to Government Code Section 54957.6
Agency Designated Representative Elizabeth Gibbs or her designee Employee Organizations: International Brotherhood of Electrical Workers- General unit.

International Brotherhood of Electrical Workers – Utilities. Teamsters. Banning Police Officers Association. Banning police management association. Unrepresented Employees: NonManagement Confidential Employees Group; Management Confidential Employees Group as defined in Council Resolution 2024-137.
9 City of Banning
City Council Minutes
September 8, 2026 Special Meeting – Closed Session
2 3.3 CONFERENCE WITH LEGAL COUNSEL – SIGNIFICANT EXPOSURE TO LITIGATION Pursuant to Government Code Section 54956.9(d)(2) or (3) Cases: One (1) Council Members recessed to Closed Session at 3:01 p.m. to discuss the items listed.

Council Member Flynn joined Closed Session at 3:05 p.m. remotely.

The City Council reconvened in open session at 4:14 p.m., all Council Members present and Flynn absent.

CLOSED SESSION REPORT
City Attorney Norton reported that there was no reportable action on Items 3.1, 3.2, or 3.3.

4. ADJOURNMENT
MOTION
Council Member Wallace moved and Council Member Miller seconded a motion to adjourn the meeting. The question was called and the motion carried 4-0-1, Flynn absent.

The meeting adjourned at 4:14 p.m., and the City Council continued with its regular meeting agenda.

Minutes prepared by:

Sandra B. Calderon
Deputy City Clerk
These minutes have been prepared as Summary Minutes in accordance with City Council Resolution 2025-22 and Government Code Sections 36814, 40801, and 54953(c)(2).

The entire discussion of this meeting may be viewed here:
https://banningca.granicus.com/player/clip/345?view_id=1&redirect=true 10 1

MINUTES

CITY COUNCIL - REGULAR MEETING

CITY OF BANNING, CALIFORNIA
SEPTEMBER 8, 2026 – 5:00 p.m.

1. CALL TO ORDER - 5:00 p.m.

1.1 INVOCATION
Performed by Pastor Baylark of First Community Baptist Church

1.2 PLEDGE OF ALLEGIANCE

1.3 ROLL CALL
COUNCIL MEMBERS PRESENT: Mayor Richard Royce
Mayor Pro Tem Cindy Barrington
Council Member Sheri Flynn (remote)
Council Member Leroy Miller
Council Member Colleen Wallace
COUNCIL MEMBERS ABSENT: None
OTHERS PRESENT: Phaedra Norton, City Attorney
Elizabeth Gibbs, City Manager
Art Vela, Public Works Director
Jennifer Terry, Finance Director
Vickie Sellers, City Clerk
Sandra Calderon, Deputy City Clerk
Council Member Flynn participated remotely under the “just cause” provision due to a family medial emergency, with the required teleconferencing and remote participation disclosures made.

2. AGENDA APPROVAL

2.1 AGENDA APPROVAL

3. PRESENTATIONS

3.1 Proclamation - Constitution Week

3.2 Proclamation - Hispanic Heritage Month
Mayor Royce read a proclamation for Constitution Week. It is celebrated from September 17, through September 23, 2026 to commemorate the 1787 adoption of the United States Constitution and 11 2 recognizing Hispanic Heritage Month, celebrated from September 15 to October 15, 2026. The proclamation highlighted the cultural contributions of people of Hispanic heritage to American culture over five hundred years.

4. REPORT ON CLOSED SESSION
Phaedra Norton, City Attorney reported there was no action taken on items 3.1, 3.3, and 3.2 from the closed session agenda.

5. PUBLIC COMMENTS, CORRESPONDENCE, APPOINTMENTS, AND

REPORTS

5.1 PUBLIC COMMENTS
Bill Hobbs expressed concerns about the city's financial issues and past hiring decisions for key positions, citing examples of individuals with bankruptcy and foreclosure history. He proposed a merger between Banning, Beaumont, and Cabazon, suggesting that Cabazon's acreage for warehouses and Banning's potential for tourism could be beneficial. He contrasted Beaumont's strong economic standing with Banning's struggles, emphasizing the need for good businesses and expressing disapproval of warehouses being located near residential areas, especially those with senior residents.

Bill Lamb, a 35-year resident, addressed future agenda items regarding the "Stagecoach Town USA" designation. He expressed disappointment that this designation was previously removed by the prior administration, citing a technicality. He highlighted the ongoing efforts to preserve and promote the city's stagecoach history through the Gilman Historic Ranch and its volunteer group. Lamb urged the council to reconsider the previous action, resolve any technicalities, and restore Banning's identity as "Stagecoach Town USA."
Junita Diaz discussed a recent city cleanup effort, thanking volunteers and announcing another cleanup on the 19th. She echoed previous sentiments about the city's identity and the need to restore Banning to its former state, emphasizing that this is part of the city's identity regardless of individual feelings.

Diaz also raised a question about the police department's union endorsing Nathaniel Rodriguez, questioning the impartiality of such endorsements within the city and how it aligns with the non-biased expectations for volunteers on commissions.

A technical issue with Zoom required a brief break. both audio and video were functioning correctly for Councilmember Flynn, and the meeting was able to proceed.

Public Comments continued:

Nate Rodriguez, founder and president of Gladiators FC, invited the council to attend a game on Saturday to support the city's first competitive, non-profit youth soccer club. He mentioned they currently have five competitive teams and are heavily involved with the youth.

5.2 CORRESPONDENCE
A comment letter for item 9.1 was received and would be read during public comment.

5.3 APPOINTMENTS

5.4 CITY COUNCIL COMMITTEE REPORTS

5.5 ANNOUNCEMENTS OF CITY COUNCIL MEMBERS
Council Member Wallace reported on the SKAG meeting, which focused on transportation for the upcoming Olympics and the expected impact on the entire region due to an estimated 19 million 12 3
visitors. she noted efforts to address transportation and housing needs, including discussions with surrounding counties.

Mayor Pro Tem Barrington had nothing to report.

Council Member Miller reported on RTA's opening of its first hydrant refilling station in Riverside and the purchase of nine-dollar ride buses, transitioning from vans to smaller, more cost-effective buses. He also mentioned a T-Now meeting about safety on railroad crossings, with presentations available for schools and community centers.

Council Member Flynn reported on a tour of YAPS in Upland and an upcoming vaccination clinic on September 27th.

Mayor Royce announced a town hall meeting on Monday, September 14th, at 6 PM in the Council Chambers, with the City Manager present.

5.6 CITY MANAGER'S REPORT
City Manager Elizabeth Gibbs provided details on the vaccination clinic, tentatively scheduled for Saturday, September 26th, from 8 AM to 11 AM, in coordination with YAPS, with a priority for Banning residents. Regarding POA endorsements, she clarified that the POA is a separate entity from the city, and any endorsements are made by them as a union organization, not affiliated with the city.

5.7 CITY ATTORNEY'S REPORT
The City Attorney reviewed the rules of decorum for council meetings.

6. CONSENT ITEMS

6.1 Consideration and Approval of the following City Council Meeting Minutes:

June 23, 2026 Closed Session
July 14, 2026 Closed Session
July 30, 2026 Closed Session
August 25, 2026 Closed Session
August 25, 2026 Workshop
Recommendation: Approve the Meeting Minutes of:

June 23, 2026 Closed Session
July 14, 2026 Closed Session
July 30, 2026 Closed Session
August 25, 2026 Closed Session
August 25, 2026 Workshop

6.2 Accept as Complete Various Improvements Related to the Atwell Specific Plan Development and Authorize a 90% Reduction of the Improvement Bonds and Exoneration of Monumentation Bonds
Recommendation: City Council accept as complete various improvements related to the Atwell Specific Plan Development and authorize a 90% reduction in the improvement bonds and exoneration of Monumentation Bonds.

6.3 Receive and File the Cash and Investments Report for the month of July 2026 Recommendation: That the City Council receive and file the Cash and Investments Report for the month of July 2026, in accordance with California Government Code Section 53646.

6.4 Consideration of Resolution 2026-115, Awarding Professional Services Agreements to CBRE, Inc., Santolucito Dore Group, Inc. and Epic Land Solutions for On-Call Real Property Appraisal Services in a Total Aggregate Not-to-Exceed Amount of $50,000, with Renewal Options, and Rejecting All Other Proposals
Recommendation: Adopt Resolution 2026-115
13 4

6.5 Consideration of Resolution 2026-123 for the FY 2025/2026 Heath and Safety Code (HSC) 13146.4 Annual Inspection Report of Certain Occupancies Pursuant to Sections HSC 13146.2 and 13146.3
Recommendation: Adopt Resolution 2026-123

6.6 Consideration of Resolution 2026-124, a Resolution of the Banning City Council accepting Community Development Block Grant (CDBG) Funds for Fiscal Year 2026/2027 in the amount of $158,987.

Recommendation: Adopt Resolution 2026-124
The consent items (6.2 through 6.6) were presented for simultaneous approval. Public comment was opened for these items.

Frank Connolly commented on item 6.3, the financial investment report, defending the city's investment firm, Chandler, by noting that the City of Beaumont had also hired them. He suggested that Beaumont's success indicated the firm was not performing poorly for Banning, despite comments from the city treasurer.

The council then moved to vote on the consent items, which passed unanimously. Item 6.1, regarding the July 30th special session closed session minutes, was pulled by Mayor Pro Tem Barrington to correct an error in Councilmember Flynn's attendance record. A motion was made and passed to accept item 6.1 with the modification.

7. PUBLIC HEARINGS

8. REPORTS OF OFFICERS

9. DISCUSSION ITEMS

9.1 Discussion and Direction Regarding Provisions of Banning Municipal Code (BMC) Chapter

8.48 (Nuisances) That Address Overgrown Vegetation
Recommendation: Direct Staff to prepare a draft ordinance amending Chapter 8.48 of the Banning Municipal Code revising one or more of the issues discussed above and return to City Council for introduction and adoption; OR
Take no action and retain Chapter 8.48 in its current form.

City Manager, Elizabeth Gibbs presented a comprehensive overview of issues within Chapter 8.48 of the municipal code concerning vegetation management. She highlighted five key areas of overlap and concern: the duplication of provisions addressing dead, decayed, or hazardous vegetation, the lack of objective, measurable standards for enforcement (relying instead on descriptive language), the need to align with state law regarding defensible space requirements in high fire hazard areas, the complaint-driven nature of current enforcement versus a proactive annual weed and fire hazard abatement program, and the potential for current landscaping requirements to discourage droughttolerant native plants. Gibbs also pointed out the challenges of enforcing regulations on vacant or absentee-owned lots and the current penalty structure for vegetation nuisances. She proposed that the council consider directing staff to study consolidating overlapping provisions, explore objective standards, cross-reference state laws, evaluate a proactive abatement program, clarify landscaping language, strengthen enforcement on vacant lots, and revisit penalties for fire hazard vegetation. The council was presented with two options: direct staff to prepare a draft ordinance or take no action.

Councilmember Wallace expressed strong support for addressing the issues, citing years of concern about vacant lots and unkempt properties on the east side of town, emphasizing the need for improvement and consistent enforcement.

Mayor Pro Tem Barrington recalled a past postcard notification system for vacant lot owners and suggested its reinstatement as a reminder, agreeing that leaving enforcement to resident complaints is insufficient. Councilmember Miller proposed increasing the frequency of weed abatement notices beyond once a year, suggesting twice a year due to the varying rainy seasons and the year-round nature of fire seasons in California. 14
5 Mayor Royce opened Public Comments.

Frank Connolly spoke about the prevalence of out-of-state owners who neglect their properties and advocated for tax liens similar to waste management, as well as the need to recover costs. He also raised concerns about the responsibility for trees in parkways and the potential for lawsuits if dead branches fall.

Janita Diaz noted that some neglected properties belong to the city and that dried, sprayed weeds are not being cleaned up, leading to fire hazards. She also suggested that the city should set an example by maintaining its own properties and cleaning up sprayed vegetation.

A letter from John Hagan was read. He raised concerns regarding the city's enforcement of nuisance issues when city-owned properties are also in violation, specifically mentioning vacant lots overrun with tumbleweeds and areas becoming homeless encampments. Hagen also highlighted issues with street signage, particularly at the intersection of Ramsey and Highland Springs, calling it embarrassing and a poor representation of the city.

Council Member Flynn made a motion to accept Option A, which was seconded by Council Member Miller. The motion carried with a 5-0 vote, indicating council direction to proceed with amending Chapter 8.48.

9.2 Consideration of Resolution 2026-125, Awarding Professional Services Agreements to Spicer Consulting Group, LLC for Community Facility District and Tax Consulting Services in a Not-toExceed Amount of $526,000 for a Five-Year Term and Rejecting All Other Proposals Recommendation: Adopt Resolution 2026-125
Jennifer Terry, the Finance Director, presented a request to adopt Resolution 2026-125, awarding a five-year professional services agreement to Shane Spicer Group LLC for Community Facilities District (CFD) formation and tax consulting services, not to exceed $526,000. She explained that CFDs allow the city to levy special taxes to finance public facilities and enhance services, particularly for new developments, thereby reducing pressure on the general fund. The agreement also covers the administration of existing districts. The procurement process involved an RFP, receiving five responses, with four deemed responsive. Spicer Consulting Group LLC was selected for its highest overall ranking and best overall value. Terry clarified that while the total agreement amount is substantial, most costs would be borne by developers or existing districts, with only $23,000 from the general fund in year one for a public safety fiscal impact analysis and CFD formation.

Councilmember Wallace questioned the cost given the city's financial situation, and Terry explained how new development would generate revenue to offset impacts.

Shane Spicer elaborated on how establishing a CFD program, where "new growth pays for growth," is crucial. This involves determining the cost per unit for new residential developments to ensure adequate levels of service, including public safety and maintenance. Spicer highlighted that older Landscape Maintenance Districts (LMDs) face challenges with Proposition 218, and new districts often require general fund contributions. A sophisticated CFD program would annex new developments, both residential and commercial, into these districts to mitigate costs, preventing a drain on the general fund. These are pass-through costs for developers to fund services in perpetuity. Spicer emphasized that this tool can be used to negotiate better deals with developers, as developers themselves often use CFDs for infrastructure reimbursements. He clarified that while past developments cannot be retroactively charged, new developments can be conditioned to contribute, and projects seeking discretionary approvals can be negotiated for better city terms.

Shane Spicer explained that residential developments are limited to a two percent total tax rate, and the city can hold back a portion for services. Commercial developments could also offset landscape maintenance, pavement management, street sweeping, and streetlights. He also discussed how the city, as the lead agency, can negotiate a premium for public facility financing, which can be used for traffic signals, parks, or other community needs.

No public comments were received
15 6
Mayor Royce made a motion to adopt resolution 2026-125, seconded by Mayor Pro-Tem Barrington.

Motion carried and passed unanimously 5-0.

10. ITEMS FOR FUTURE AGENDAS

10.1 NEW ITEMS

1. Stagecoach Town USA discussion (Royce) August 2026

10.2 EXISTING ITEMS

1. Streamline Procurement Policy (Flynn) August 2025

2. Maintenance and replacement of street signs. (Flynn) March 2026

3. Rename the Arthur Welch Community Center back to the National Guard Armory (Flynn) April 2026

4. Smoke Shop Moratorium (Miller) April 2026

5. Special Event Fee Schedule and Permit Process Review (Miller) May 2026

6. Review and discussion of the Censure Policy to ensure conformance with the City of Banning Manual of Procedural Guidelines and the Banning Municipal Code (Flynn) June 2026 Council Member Flynn requested to add an item regarding the Brown Act changes, specifically the requirement for agendas to be translated into applicable languages if twenty percent or more of the population speaks a different language, as per SB 707, effective July 1, 2026. She proposed aligning Banning's protocols with this state law
Mayor Pro Tem Barrington noted that her item on emergency preparedness, which had been on the agenda since January of the previous year, had been dropped. City Manager, Gibbs stated she would bring that item forward.

11. ADJOURNMENT
Council Member Miller motioned to adjourn, Seconded by Mayor Pro Tem Barrington – Motion passed 5-0.

The meeting adjourned at 7:43 p.m.

Minutes prepared by:

Sandra B. Calderon Deputy City Clerk
These minutes have been prepared as Summary Minutes in accordance with City Council Resolution 2025-22 and Government Code Sections 36814, 40801, and 54953(c)(2).

The entire discussion of this meeting may be viewed here:
https://banningca.granicus.com/player/clip/346?view_id=1&redirect=true 16 CITY OF BANNING

STAFF REPORT
TO: CITY COUNCIL
FROM: Elizabeth Gibbs, City Manager
PREPARED BY: Sandra Calderon, Deputy City Clerk
Todd Hopkins, CalFire Division Chief
MEETING DATE: September 22, 2026
SUBJECT: Receive and File Fire Protection Services Statistics for the Month of August 2026
STAFF RECOMMENDATION:

Receive and file
BACKGROUND:

City Council has requested CalFire’s Riverside County Division, which provides fire protection services in the City of Banning, provide specific reports to the public and City Council on a monthly basis.

JUSTIFICATION:

Many Fire and EMS Departments store and analyze statistical data, which can provide a detailed analysis of the types of responses their organization is called to assist. This information is critical to elevating the level of service provided by the Fire Department.

FISCAL IMPACT:

None
ATTACHMENTS:

1. jurisreport_banning.pdf
17 Robert Fish
Jurisdiction Summary for City of Banning
Fire Chief
Riverside County Fire Department/ CAL FIRE
8/1/2026 to 8/31/2026
Incident Response Activity
*At least 1 Resource Dispatched
Incident Type #
False Alarm 27
Medical 395
Other Fire 2
Other Misc 4
Public Service Assist 30
Ringing Alarm 1
Standby 4
Traffic Collision 17
Vehicle Fire 1
Wildland Fire 7
Incident Total 488
Average Enroute to On-Scene Time
*Units Responding Charlie, Delta, Bravo, Echo, Code 3
7 257 74
0 4.34 76.04
<5 Minutes +5 Minutes
+10 Minutes +20 Minutes
Average Min % 0 to 5 Min
Enroute Time: Unit has been acknowledged as responding.

On-Scene Time: Unit has been acknowledged as being On-Scene.

Transport
*Based on Units with a Transport time
0 Total: 0
Mutual Aid
*Unit responses
Jurisdiction Units Responses
Engine 199
Total: 199
Mutual Aid Given
Engine 199
Total: 199
Mutual Aid Received
Brush 10
Chief 7
Engine 315
MRF 55
Nurse 15
Patrol 12
Squad 23
Truck/Quint 7
Total: 444
9/1/2026 1:41:32PM Page 1 of 218
Truck Report
Q106 recorded 7 responses in City of Banning from 8/1/2026 1:40:14 PM to 8/31/2026 1:40:14 PM
Significant Incidents
9/1/2026 1:41:32PM Page 2 of 219

CITY OF BANNING

STAFF REPORT
TO: CITY COUNCIL
FROM: Elizabeth Gibbs, City Manager
PREPARED BY: Kristine Gutierrez, Community Development Operations Manager Brandon Smith, Acting Chief of Police
MEETING DATE: September 22, 2026
SUBJECT: Receive and File Code Enforcement Statistics for the Month of August 2026.

STAFF RECOMMENDATION:

Receive and file
BACKGROUND:

The Banning Police Department provides Code Enforcement statistics to the public and City Council upon request.

JUSTIFICATION:

Statistics provide details on the types of code enforcement related calls the City responds to. Statistics show increases and decreases in particular areas of Code Enforcement over time.

FISCAL IMPACT:

None.

ATTACHMENTS:

1. Code Stats August 2026.pdf
20 Code Enforcement Aug-26 Aug-25 % CHGE YTD-26 YTD-25 % CHGE New Cases Opened 48 115 -58% 593 509 17%
Total Cases Open (Active) 255 361 -29% 2000 3115 -36%
Notice of Violations Issued 130 368 -65% 1702 1545 10%
Violations Resolved 109 249 -56% 1737 1252 39%
Citations Issued 31 12 158% 273 61 348%
Inspections Completed 124 325 -62% 1635 1440 14%
Collected Fee's (Citations) $ 3,770.00 $ 190.00 1884% $ 21,010.00 $ 2,451.67 757% Red Tagged Properties 0 3 -100% 12 19 -37%
AVA Program Vehicles Abated 0 0 0% 5 0 500%
Weed Abatement Cost Recovery $ - $ - 0% $ 28,951.35 $ 90,935.03 -68% 72 Hour Parking (NOV) CVC 22651 K 8 49 -84% 107 142 -25% Unhoused Encampments Tagged (PC602) 14 13 8% 129 45 187% Calls For Service 180 79 128% 1315 163 707%

BANNING POLICE DEPARTMENT
AUGUST, 2026
21 CITY OF BANNING

STAFF REPORT
TO: CITY COUNCIL
FROM: Elizabeth Gibbs, City Manager
PREPARED BY: Brandon Smith, Lieutenant
Brandon Smith, Acting Chief of Police
MEETING DATE: September 22, 2026
SUBJECT: Receive and File Police Department Statistics for the Month of August 2026
STAFF RECOMMENDATION:

Receive and file.

BACKGROUND:

The Banning Police Department provides statistics to the public and City Council upon request.

JUSTIFICATION:

Statistics tell a city how many police officers need to be on the street, what crimes are being committed, and reveal increases and decreases in specific crimes. Also, cities get funding in part on their crime rates. If a federal crime bill passed, the Government needs to know which cities could benefit the most from those funds, and some cities have been rewarded financially for drastically lowering rates of crime.

FISCAL IMPACT:

None.

ATTACHMENTS:

1. Police Stats August 2026.pdf

2. Group A Offense Report August 2026.pdf
22 23
Offense Reported
in 2026
Reported
in 2025
Percent
Change
Offenses
Cleared
Percent
Cleared
Percent Of
Category
Rate Per
100,000*
Murder 0 0 NA 0 0.00% 0.00% 0.00
Negligent Manslaughter 0 0 NA 0 0.00% 0.00% 0.00
Justifiable Homicide 0 0 NA 0 0.00% 0.00% 0.00
Non-consensual Sex Offenses:

Rape 2 1 100.00% 0 0.00% 5.00% 6.25
Sodomy 0 0 NA 0 0.00% 0.00% 0.00
Sexual Assault with Object 0 0 NA 0 0.00% 0.00% 0.00
Fondling 1 0 NA 0 0.00% 2.50% 3.13
Aggravated Assault 12 6 100.00% 1 8.33% 30.00% 37.50
Simple Assault 21 13 61.54% 9 42.86% 52.50% 65.63
Intimidation 3 7 -57.14% 3 100.00% 7.50% 9.38
Kidnapping/Abduction 1 0 NA 1 100.00% 2.50% 3.13
Consensual Sex Offenses:

Incest 0 0 NA 0 0.00% 0.00% 0.00
Statutory Rape 0 0 NA 0 0.00% 0.00% 0.00
Human Trafficking, Commercial
Sex Acts
0 0 NA 0 0.00% 0.00% 0.00
Human Trafficking, Involuntary
Servitude
0 0 NA 0 0.00% 0.00% 0.00
Crimes Against Persons Total 40 27 48.15% 14 35% 35.71% 125 Robbery 2 1 100.00% 0 0.00% 5.00% 6.25
Burglary/Breaking & Entering 1 1 0.00% 0 0.00% 2.50% 3.13 Larceny/Theft Offenses 17 20 -15.00% 1 5.88% 42.50% 53.13 Motor Vehicle Theft 1 4 -75.00% 0 0.00% 2.50% 3.13
Arson 0 0 NA 0 0.00% 0.00% 0.00
Destruction Of Property 15 10 50.00% 4 26.67% 37.50% 46.88 Counterfeiting/Forgery 1 0 NA 0 0.00% 2.50% 3.13
Fraud Offense 2 0 NA 1 50.00% 5.00% 6.25
Embezzlement 0 0 NA 0 0.00% 0.00% 0.00
Extortion/Blackmail 1 0 NA 0 0.00% 2.50% 3.13
Bribery 0 0 NA 0 0.00% 0.00% 0.00
Stolen Property Offenses 0 2 -100.00% 0 0.00% 0.00% 0.00 Crimes Against Property Total 40 38 5.26% 6 15% 35.71% 125 Drug/Narcotic Violations 15 7 114.29% 15 100.00% 46.88% 46.88 Drug Equipment Violations 14 8 75.00% 14 100.00% 43.75% 43.75 Gambling Offenses 0 1 -100.00% 0 0.00% 0.00% 0.00
Pornography/Obscene Material 0 0 NA 0 0.00% 0.00% 0.00
Prostitution 0 0 NA 0 0.00% 0.00% 0.00
Weapons Law Violation 3 4 -25.00% 3 100.00% 9.38% 9.38
Animal Cruelty 0 0 NA 0 0.00% 0.00% 0.00
Crimes Against Society Total 32 20 60% 32 100% 28.57% 100 Agency: BANNING PD
Total Group "A" Offenses 112 85 31.76% 52 46.43% 100% 350 Statewide Crime Profile * Adjusted population base: 32,000 2026 Crime in California

Note: The Rate per 100,000 will be 'NA' when the Adjusted Population Base is Zero.

Group A Offense Report
Beginning Date: 08/01/2026 Ending Date: 08/31/2026
Printed On: 09/10/2026

24 CITY OF BANNING

STAFF REPORT
TO: CITY COUNCIL
FROM: Elizabeth Gibbs, City Manager
PREPARED BY: Brandon Smith, Lieutenant
Brandon Smith, Acting Chief of Police
MEETING DATE: September 22, 2026
SUBJECT: Receive and File Animal Control Statistics for the Month of August 2026 STAFF RECOMMENDATION:

Receive and file.

BACKGROUND:

The Banning Police Department provides Animal Control Services statistics to the public and City Council upon request.

JUSTIFICATION:

Statistics tell a city how many Animal Control Officers need to be on the street, the types of calls they handle, and the need for additional services. Statistics show increases and decreases in particular areas of Animal Control Services over time.

FISCAL IMPACT:

None.

ATTACHMENTS:

1. ACO Stats 2026 August.pdf
25 ANIMAL CONTROL Aug-26 Aug-25 % CHGE YTD-26 YTD-25 % CHGE Calls for Service 110 110 0% 1130 849 33%
Animals Impounded 23 8 188% 218 28 679%
Animals Euthanized 2 1 100% 26 8 225%
Bite Reports 2 2 0% 20 25 -20%
Citations Issued 1 0 100% 18 0 1800%
Expenses 3999.5 6376.23 -37% 18010.3 17450.34 3%
Revenue 197.41 871 -77% 3166.27 7053 -55%

BANNING POLICE DEPARTMENT
AUGUST, 2026
26 CITY OF BANNING

STAFF REPORT
TO: CITY COUNCIL
FROM: Elizabeth Gibbs, City Manager
PREPARED BY: Sandra Calderon, Deputy City Clerk
MEETING DATE: September 22, 2026
SUBJECT: Approval of City Attorney Invoices for the Month of August 2026 STAFF RECOMMENDATION:

Approve the attorney invoices for August 2026 as presented in the amount of $119,651.24 BACKGROUND:

Invoices cover legal services provided to the City during August 2026 and are submitted for Council approval.

JUSTIFICATION:

The invoices reflect legal services provided to the City during August 2026. Approval is necessary to ensure timely payment for contracted legal services.

FISCAL IMPACT:

Funds are available within the City's adopted budget for legal services.

ATTACHMENTS:

1. Banning Statements-August 2026_Redacted.pdf
27 SLOVAK BARON EMPEY MURPHY & PINKNEY LLP
www.sbemp.com
74774 Highway 111
Indian Wells, CA 92210
Fed. ID #33-0833010
Telephone 760-322-2275
September 3, 2026
City of Banning

E-MAIL INVOICES
Our file no:

Professional services through: 8/31/2026: Invoice # 102892 Amount
BALANCE DUE – PLEASE SUBMIT PAYMENT: $280.00
28 SLOVAK BARON EMPEY MURPHY & PINKNEY LLP
www.sbemp.com
74774 Highway 111
Indian Wells, CA 92210
Fed. ID #33-0833010
Telephone 760-322-2275
September 3, 2026
City of Banning

E-MAIL INVOICES
Our file no:

Professional services through: 8/31/2026: Invoice # 102893 Amount
BALANCE DUE – PLEASE SUBMIT PAYMENT: $175.00
29 SLOVAK BARON EMPEY MURPHY & PINKNEY LLP
www.sbemp.com
74774 Highway 111
Indian Wells, CA 92210
Fed. ID #33-0833010
Telephone 760-322-2275
September 3, 2026
City of Banning

E-MAIL INVOICES
Our file no:

Professional services through: 8/31/2026: Invoice # 102894 Amount
BALANCE DUE – PLEASE SUBMIT PAYMENT: $70.00
30 SLOVAK BARON EMPEY MURPHY & PINKNEY LLP
www.sbemp.com
74774 Highway 111
Indian Wells, CA 92210
Fed. ID #33-0833010
Telephone 760-322-2275
September 3, 2026
City of Banning

E-MAIL INVOICES
Our file no:

Professional services through: 8/31/2026: Invoice # 102896 Amount
BALANCE DUE – PLEASE SUBMIT PAYMENT: $1,127.00
31 SLOVAK BARON EMPEY MURPHY & PINKNEY LLP
www.sbemp.com
74774 Highway 111
Indian Wells, CA 92210
Fed. ID #33-0833010
Telephone 760-322-2275
September 3, 2026
City of Banning

E-MAIL INVOICES
Our file no:

Professional services through: 8/31/2026: Invoice # 102897 Amount
BALANCE DUE – PLEASE SUBMIT PAYMENT: $5,534.20
32 SLOVAK BARON EMPEY MURPHY & PINKNEY LLP
www.sbemp.com
74774 Highway 111
Indian Wells, CA 92210
Fed. ID #33-0833010
Telephone 760-322-2275
September 3, 2026
City of Banning

E-MAIL INVOICES
Our file no:

Professional services through: 8/31/2026: Invoice # 102898 Amount
BALANCE DUE – PLEASE SUBMIT PAYMENT: $3,378.20
33 SLOVAK BARON EMPEY MURPHY & PINKNEY LLP
www.sbemp.com
74774 Highway 111
Indian Wells, CA 92210
Fed. ID #33-0833010
Telephone 760-322-2275
September 3, 2026
City of Banning

E-MAIL INVOICES
Our file no:

Professional services through: 8/31/2026: Invoice # 102899 Amount
BALANCE DUE – PLEASE SUBMIT PAYMENT: $8,240.40
34 SLOVAK BARON EMPEY MURPHY & PINKNEY LLP
www.sbemp.com
74774 Highway 111
Indian Wells, CA 92210
Fed. ID #33-0833010
Telephone 760-322-2275
September 3, 2026
City of Banning

E-MAIL INVOICES
Our file no:

Professional services through: 8/31/2026: Invoice # 102900 Amount
BALANCE DUE – PLEASE SUBMIT PAYMENT: $105.00
35 SLOVAK BARON EMPEY MURPHY & PINKNEY LLP
www.sbemp.com
74774 Highway 111
Indian Wells, CA 92210
Fed. ID #33-0833010
Telephone 760-322-2275
September 3, 2026
City of Banning

E-MAIL INVOICES
Our file no:

Professional services through: 8/31/2026: Invoice # 102901 Amount
BALANCE DUE – PLEASE SUBMIT PAYMENT: $35.00
36 37

SLOVAK BARON EMPEY MURPHY & PINKNEY LLP
www.sbemp.com
74774 Highway 111
Indian Wells, CA 92210
Fed. ID #33-0833010
Telephone 760-322-2275
September 3, 2026
City of Banning

E-MAIL INVOICES
Our file no:

Professional services through: 8/31/2026: Invoice # 102903 Amount
BALANCE DUE – PLEASE SUBMIT PAYMENT: $37,245.35
38 SLOVAK BARON EMPEY MURPHY & PINKNEY LLP
www.sbemp.com
74774 Highway 111
Indian Wells, CA 92210
Fed. ID #33-0833010
Telephone 760-322-2275
September 3, 2026
City of Banning

E-MAIL INVOICES
Our file no:

Professional services through: 8/31/2026: Invoice # 102904 Amount
BALANCE DUE – PLEASE SUBMIT PAYMENT: $654.20
39 CITY OF BANNING

STAFF REPORT
TO: CITY COUNCIL
FROM: Elizabeth Gibbs, City Manager
PREPARED BY: Cornelio Datuin, Budget and Financial Analyst Jennifer Terry, Finance Director
MEETING DATE: September 22, 2026
SUBJECT: Consideration of City Council Resolutions 2026-130, and 2026-01 SA , Authorizing Investment of Monies in the Local Agency Investment Fund, Designate Specific Officials by Title Allowed to Deposit or Withdraw Funds from Said Accounts, And Rescind Resolution Nos. 2025-35 and 2025-01 SA.

STAFF RECOMMENDATION:

1. That the City Council approves Resolution 2026-130, Designate Specific Officials by Title Allowed to Deposit or Withdraw Funds from Said Account and Rescind Resolution No. 2025-35; and

2. That the Successor Agency Board approves Resolution 2026-01 SA, Designate Specific Officials by Title Allowed to Deposit or Withdraw Funds from Said Account and Rescind Resolution No. 2025-01 SA.

BACKGROUND:

The Local Agency Investment Fund (LAIF) was established in the State Treasury under Government Code Section 16429.1 et seq. The City of Banning maintains LAIF investment accounts for the City and the Successor Agency. The City Council and Successor Agency previously adopted resolutions authorizing designated officers to order deposits and withdrawals from the LAIF accounts.

JUSTIFICATION:

Due to changes in personnel, the City’s LAIF authorized representative information should be updated.

Government Code Section 16429.1 et seq. provides the statutory basis for local agency participation in LAIF. The proposed resolutions update the City and Successor Agency’s authorized representatives by position title and include their successors in office.

This update is intended to eliminate the need for a new City Council or Successor Agency resolution solely due to a change in personnel serving in an already-authorized position. When an authorized representative changes, the City will update the LAIF signature authorization records with the State Treasurer’s Office in accordance with applicable LAIF requirements.

The proposed resolutions will also ensure that the appropriate City staff are authorized to conduct the necessary LAIF transactions to support the City’s cash flow and investment needs.

FISCAL IMPACT:

No fiscal impact will result from adoption of these resolutions.

ATTACHMENTS:

1. Resolution_2026-130_LAIF_Authorized_Personnel_and_Titles_edited_JT.docx 40 2. Resolution_2026-01_SA_LAIF_Authorized_Personnel_and_Titles_edited_JT.docx 41 Resolution 2026-130

RESOLUTION 2026-130

A RESOLUTION OF THE CITY OF BANNING, CALIFORNIA, AUTHORIZING

INVESTMENT OF MONIES IN THE LOCAL AGENCY INVESTMENT FUND,

DESIGNATE SPECIFIC OFFICIALS BY TITLE ALLOWED TO DEPOSIT OR WITHDRAW FUNDS FROM SAID ACCOUNT, AND RESCIND RESOLUTION 2025-35 WHEREAS, pursuant to Chapter 730 of the statutes of 1976 Section 16429.1 was added to the California Government Code to create a Local Agency Investment Fund in the State Treasury for the deposit of money of a local agency for purposes of investment by the State Treasurer; and
WHEREAS, the City Council of the City of Banning does hereby find that the deposit and withdrawal of money in the Local Agency Investment Fund in accordance with the provisions of Section 16429.1 of the Government Code for the purpose of investment as stated therein as in the best interests of the Agency; and WHEREAS, the City Council desires to rescind former Resolution No. 2025-35.

NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Banning, California, as follows: the City Council does hereby authorize the deposit and withdrawal of Agency monies in the Local Agency Investment Fund in the State Treasury in accordance with the provisions of Section 16429.1 of the Government code for the purpose of investment as stated therein, and verification by the State Treasurer’s Office of all banking provided in that regard; and

BE IT FURTHER RESOLVED,
SECTION 1. That the following City of Banning officers or their successors in office are each hereby authorized to order the deposit and withdrawal of monies in the Local Agency Investment Fund and may execute and deliver any and all documents necessary or advisable in order to effectuate the purposes of this resolution and the transactions contemplated hereby:

Name and Title Signature
Elizabeth M. Gibbs, City Manager ____________________________ Jennifer Terry, Finance Director ____________________________ SECTION 2. This resolution shall remain in full force and effect until rescinded by the City Council of the City of Banning by resolution and a copy of the resolution rescinding this resolution is filed with the State Treasurer’s Office.

SECTION 3. The City Clerk shall certify to the adoption of this resolution and shall cause a certified resolution to be filed in the book of original resolutions. 42 Resolution 2026-130

PASSED, APPROVED, AND ADOPTED this 22
nd day of September 2026.

Richard Royce, Mayor
City of Banning
ATTEST:

Sandra Calderon, Deputy City Clerk
City of Banning
APPROVED AS TO FORM:
____________________________
Lena Wade, City Attorney
Slovak, Barron, Empey, Murphy & Pinkney, LLP
43 Resolution 2026-130

CERTIFICATION:

I, Sandra Calderon, Deputy City Clerk of the City of Banning, do hereby certify that the foregoing Resolution 2026-130 was duly adopted by the City Council of the City of Banning, at a regular meeting thereof held on the 22
nd day of September 2026, by the
following vote:

AYES:

NOES:

ABSENT:

ABSTAIN:

Sandra Calderon, Deputy City Clerk
Banning, California
44 1
Resolution 2022-04 SA
RESOLUTION 2026-01 SA

A RESOLUTION OF THE CITY OF BANNING, ACTING AS SUCCESSOR AGENCY

TO THE COMMUNITY REDEVELOPMENT AGENCY, AUTHORIZING INVESTMENT

OF MONIES IN THE LOCAL AGENCY INVESTMENT FUND, DESIGNATE SPECIFIC

OFFICIALS BY TITLE ALLOWED TO DEPOSIT OR WITHDRAW FUNDS FROM SAID ACCOUNT, AND RESCIND RESOLUTION 2025-01 SA
WHEREAS, pursuant to Chapter 730 of the statues of 1976 Section 16429.1 was added to the California Government Code to create a Local Agency Investment Fund in the State Treasury for the deposit of money of a local agency for purposes of investment by the State Treasurer; and
WHEREAS, the Successor Agency to the Community Redevelopment Agency of the City of Banning does hereby find that the deposit and withdrawal of money in the Local Agency Investment Fund in accordance with the provisions of Section 16429.1of the Government Code for the purpose of investment as stated therein as in the best interests of the Agency; and
WHEREAS, the Successor Agency to the Community Redevelopment Agency of the City of Banning does hereby desire to rescind former Resolution No. 2025-01 SA.

NOW, THEREFORE, BE IT RESOLVED by the Successor Agency of the City of Banning, California, as follows: the Successor Agency does hereby authorize the deposit and withdrawal of Agency monies in the Local Agency Investment Fund in the State Treasury in accordance with the provisions of Section 16429.1 of the Government code for the purpose of investment as stated therein, and verification by the State Treasurer’s Office of all banking provided in that regard; and
SECTION 1. That the following Successor Agency of the City of Banning, California officers or their successors in office are each hereby authorized to order the deposit and withdrawal of monies in the Local Agency Investment Fund and may execute and deliver any and all documents necessary or advisable in order to effectuate the purposes of this resolution and the transactions contemplated hereby:

Name and Title Signature
Elizabeth M. Gibbs, City Manager ____________________________ Jennifer Terry, Finance Director ____________________________ SECTION 2. This resolution shall remain in full force and effect until rescinded by the Successor Agency of the City of Banning by resolution and a copy of the resolution rescinding this resolution is filed with the State Treasurer’s Office.

SECTION 3. The City Clerk shall certify to the adoption of this resolution and shall cause a certified resolution to be filed in the book of original resolutions. 45 2
Resolution 2022-04 SA
PASSED, APPROVED, AND ADOPTED this 22
nd day of September 2026.

Richard Royce, Chairperson
Successor Agency
ATTEST:

Sandra Calderon, Secretary
Banning Successor Agency
APPROVED AS TO FORM:
____________________________
Lena Wade, Agency Counsel
Slovak, Baron, Empey, Murphy & Pinkney, LLP
46 3
Resolution 2022-04 SA
CERTIFICATION:

I, Sandra Calderon, Secretary of the Successor Agency to the Dissolved Community Redevelopment Agency of the City of Banning, do hereby certify that the foregoing Resolution 2026-01 SA was duly adopted by the Successor Agency to the Dissolved Community Redevelopment Agency of the City of Banning, at a meeting thereof held on the 22
nd day of September 2026, by the following vote:

AYES:

NOES:

ABSENT:

ABSTAIN:

Sandra Calderon, Secretary
Banning Successor Agency
47 CITY OF BANNING

STAFF REPORT
TO: CITY COUNCIL
FROM: Elizabeth Gibbs, City Manager
PREPARED BY: Ralph Wright, Parks and Recreation Director MEETING DATE: September 22, 2026
SUBJECT: Consideration of Resolution 2026-129, Authorizing the Submission of an Application for Grant Funds Under the California Strategic Growth Council Community Resilience Centers Program and Authorizing the City Manager or Designee to Accept Grant Funds and Execute all GrantRelated Documents.

STAFF RECOMMENDATION:

Adopt Resolution 2026-129
BACKGROUND:

In 2024, the City of Banning was awarded a development grant through the California Strategic Growth Council Community Resilience Centers Round 1 Grant Program in the amount of $1,000,070 to upgrade the electrical infrastructure, solicit community input and create a design plan to develop the former Armory Building located at 2041 Nicolet Street into a year-round Community Center and Climate Resilience Center for Banning Residents.

At the October 14, 2025 regular meeting of the Banning City Council, the City Council approved a professional services agreement with Richard Yen & Associates, Architects and Planners, inc. (RYAO) to perform the Phase I planning for the Armory project including the community engagement, facility assessment, develop a phased concept plan, and create construction documents necessary to move forward with construction when funding becomes available. City Staff has worked closely with RYAO to complete community engagement, develop a concept plan, and provide an initial cost estimate for the improvement project. The work with RYAO is scheduled to be completed in the Spring of 2027 and improvements would then be made as funding becomes available.

GRANT DETAILS:
* The California Strategic Growth Council has released a notice of funding availability for Round 2 of their Climate Resilience Centers Program and the City is preparing an application for an implementation grant. There is a total of $55,000,000 in available funding with a maximum award of $10,000,000. * The City's application request will be for a total of $10,000,000 to support the development and implementation of the former Armory facility to operate as a year-round community center and a climate resiliency center in the event of emergencies.
* The grant funding will be used to perform construction upgrades to the facility including installation of HVAC systems, a backup generator, redesign of the restrooms and kitchen to allow for an operating facility.
* Similar to the development grant the City received, the Implementation Grant would require the use of a Collaborative Stakeholder Structure which formalizes local partnerships with community based organizations, local tribes, and other agencies that show a wide range of community support. 48 * The grant funding requires a minimum of one direct partnership with a community based organization such as the local Faith in Action organization to perform community outreach and facilitate life improvement classes and programming at the site.

JUSTIFICATION:

The City of Banning was awarded an initial development grant for the project to design the future facility to best serve the community. Partnering with RYAO, the City has performed significant public outreach including surveys through the City Website, pop up events and scheduled public meetings and workshops to aid in the development of the plan for the facility and is in the process of incorporating the responses into the construction plans for the future facility. The Implementation Grant would aid in the fruition of that project and does not require a match of City funds.

The City of Banning is identified as a Priority Community based on median household income and census tracts identified as disadvantaged by CalEnviroscreen.

FISCAL IMPACT:

If the City is awarded the Implementation Grant, there is not a required match for the project. Although the development phase is still moving forward, the requested grant amount is sufficient based on initial cost estimates for the Phase I improvements to the facility. This includes structural upgrades to the facility to ensure the building is up to code, clean up of the facade and some exterior improvements, redesign and improvements to the restrooms and kitchen, audio visual installation as well as installation of an HVAC system and backup generator.

ATTACHMENTS:

1. Att_1_Resolution_2026-129 - Submittal of CRC Grant Application.docx

2. CRC Program Fact Sheet 2026.pdf
49 Resolution 2026-129

RESOLUTION 2026-129

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

AUTHORIZING THE SUBMISSION OF AN APPLICATION FOR GRANT FUNDS UNDER THE

CALIFORNIA STRATEGIC GROWTH COUNCIL COMMUNITY RESILIENCE CENTERS PROGRAM ROUND 2 IMPLEMENTATION GRANT AND AUTHORIZING THE CITY MANAGER

OR DESIGNEE TO ACCEPT GRANT FUNDS AND EXECUTE ALL GRANT-RELATED

DOCUMENTS
WHEREAS, the California Strategic Growth Council administers the Community Resilience Centers Program to support the development and implementation of communityserving facilities and programs that build climate and community resilience; and WHEREAS, the City of Banning was awarded a Climate Resilience Centers Development grant in the amount of $1,000,070 in 2024 to improve the electric infrastructure, perform outreach, and develop plans for a future year-round community center and climate resilience center in the former Armory building; and
WHEREAS, the City of Banning proposes to implement the Banning Armory Community Resilience Center Project at 2041 W. Nicolet Street to rehabilitate and improve the existing facility for use as a year-round Community Resilience Center; and WHEREAS, the City intends to submit an application for funding through the Community Resilience Centers Program Round 2 Implementation Grant; and WHEREAS, the City of Banning has the legal authority to enter into a funding agreement with the State of California and the California Strategic Growth Council and to carry out the proposed Project.

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

SECTION 1. The City Manager or designee is hereby authorized and directed to prepare and submit an application to the California Strategic Growth Council for funding under the Community Resilience Centers Program Round 2 Implementation Grant for the Banning Armory Community Resilience Center Project.

SECTION 2. The City Manager or designee is hereby authorized to accept any grant funds awarded to the City under the Community Resilience Centers Program for the Project.

SECTION 3. The City Manager or designee is hereby authorized and directed to execute the grant agreement and any amendments thereto, and to execute and submit all agreements, certifications, assurances, reports, reimbursement requests, invoices, and other documents necessary to obtain and administer the grant.

SECTION 4. The City Manager or designee is hereby authorized to take all actions necessary or appropriate to implement and carry out the activities associated with the grant and the Banning Armory Community Resilience Center Project in accordance with applicable program requirements.
50 Resolution 2026-129

PASSED, APPROVED AND ADOPTED this 22nd day of September 2026.

Richard Royce, Mayor
City of Banning
ATTEST:

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

Phaedra Norton, City Attorney
Slovak, Baron, Empey, Murphy & Pinkney,
LLP
51 Resolution 2026-129

CERTIFICATION:

I, Sandra Calderon, Deputy City Clerk of the City of Banning, California, do hereby certify that the foregoing Resolution 2026-129, was duly adopted by the City Council of the City of Banning, California, at a regular meeting thereof held on the 22nd day of September 2026 by the following vote, to wit:

AYES:

NOES:

ABSENT:

ABSTAIN:

Sandra Calderon, Deputy City Clerk
City of Banning, California
52 53
54 CITY OF BANNING

STAFF REPORT
TO: CITY COUNCIL
FROM: Elizabeth Gibbs, City Manager
PREPARED BY: Jennifer Terry, Finance Director
Jennifer Terry, Finance Director
MEETING DATE: September 22, 2026
SUBJECT: Adoption of the Citywide Operating Budget for Fiscal Year 2026-2027 STAFF RECOMMENDATION:

Waive the full reading and adopt by title only, "Joint Resolution of the City Council of the City of Banning, the Banning Utility Authority, and the Successor Agency of the City of Banning Approving and Adopting the Annual Operating Budget for Fiscal Year 2026/2027" and Approve the Authorized Position List BACKGROUND:

The City of Banning must adopt an operating budget each fiscal year. The Fiscal Year 2026-27 budget covers the period July 1, 2026, to June 30, 2027. Pending adoption of the budget, the City Council adopted Resolution 2026-89, which authorized the continuation of City expenditures through September 30, 2026.

On May 14, 2026, the City Council held a workshop on Banning's Workout Plan to Fiscal Sustainability.

On June 23, 2026, the City Council adopted Resolution 2026-102 declaring a fiscal emergency. The Fiscal Year 2026-27 budget has been developed in conjunction with the Workout Plan to Fiscal Sustainability.

Duly noticed public budget workshops were held on August 18, 2026, August 20, 2026, August 26, 2026, and September 10, 2026, to discuss the development of the Fiscal Year 2026-27 budget.

Budget Overview
The Fiscal Year 2026-27 Operating Budget includes the City's General Fund, its Enterprise funds, and its other funds. Revenues and expenditures for Fiscal Year 2026-27 are as follows:

Fund Group Revenues Expenditures
General Fund $33,025,659 $33,013,822
Enterprise Funds $111,211,136 $88,380,774
Other Funds $26,133,837 $24,567,960
All Funds $170,370,633 $145,962,556
In addition to the General Fund, many funds support operations. The other funds are segregated into separate funds, and must be used for specific purposes. These other funds include Enterprise funds, grant funds, and restricted funds. Most of these funds support programs and may be transferred into the funds that make the expenditures.
55 JUSTIFICATION:

Adoption of the annual budget establishes the City's legal authority to appropriate and expend funds for operations and services during the fiscal year. Until the City adopts a budget, its authority to make expenditures rests on Resolution 2026-89, which expires on September 30, 2026. Adoption of Resolution 2026-131 provides for the orderly continuation of City services without interruption.

Because the Fiscal Year 2026-27 budget has been developed in conjunction with Banning's Workout Plan to Fiscal Sustainability, its adoption also provides the framework within which the City Council and staff will monitor and manage the City's finances during the declared fiscal emergency.

FISCAL IMPACT:

Adoption of the Fiscal Year 2026-27 Operating Budget of Expenditures establishes the City's legal expenditure authority for operations and services for the fiscal year. The adopted budget provides for total expenditures (all funds, including transfers) of $145,962,556, as stated in Resolution 2026-131.

Expenditures made under the continuing resolution since July 1, 2026, will be applied against the appropriations adopted by the resolution and do not increase the total appropriated.

The City Manager, through the Finance Department, will report to the City Council on revenues, expenditures, and estimated year-end fund balances throughout the fiscal year, and will recommend any financial actions necessary to meet the adopted budget's financial planning and goals.

Staff will present the Capital Improvement Plan Budget to the City Council for adoption consideration next month.

ATTACHMENTS:

1. Joint Reso_2026-131_2026-08UA_2026-02SA_Adopting_FY2026-27_Operating_Budget.docx

2. City of Banning Proposed FY 2026-2027 Operating Budget_09.22.26.pdf 56 Resolutions 2026-131, 2026-08UA, and 2026-02SA

RESOLUTION 2026-131, 2026-08UA, AND 2026-02 SA

JOINT RESOLUTION OF THE CITY COUNCIL OF THE CITY OF BANNING, THE BANNING

UTILITY AUTHORITY, AND THE SUCCESSOR AGENCY OF THE CITY OF BANNING

APPROVING AND ADOPTING THE ANNUAL OPERATING BUDGET FOR FISCAL YEAR 2026/2027
WHEREAS, the City of Banning (“City”) is required to adopt an operating budget of expenditures for the period of July 1, 2026, to June 30, 2027 (“Fiscal Year 2026-27”); and WHEREAS, the City Manager has submitted the Proposed Annual Budget for Fiscal Year 2026-27 to the City Council, the Banning Utility Authority, and the Successor Agency of the City of Banning in accordance with the Banning Municipal Code and applicable state laws; and WHEREAS, on May 14, 2026, the City Council held a workshop on Banning’s Workout Plan to Fiscal Sustainability, and
WHEREAS, on June 23, 2026, the City Council adopted Resolution 2026-102 declaring a fiscal emergency, and the Fiscal Year 2026-27 budget has been developed in conjunction with Banning’s Workout Plan to Fiscal Sustainability; and
WHEREAS, the City Council adopted Resolution 2026-89 authorizing the continuation of expenditures through September 30, 2026, pending adoption of the Fiscal Year 2026-27 budget; and
WHEREAS, on August 18, 2026, August 20, 2026, August 26, 2026, and September 10, 2026, duly noticed public budget workshops were held to discuss the development of the Fiscal Year 2026-27 budget; and
WHEREAS, all citizens and interested parties were given an opportunity to be heard concerning the allocation of public funds during the workshops; and WHEREAS, it is the statutory responsibility of both the City Council, Banning Utility Authority, and the Successor Agency of the City of Banning to formally approve and adopt the annual budget to ensure the continuous operation of municipal services, infrastructure maintenance, and public safety.

NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL, THE BANNING UTILITY AUTHORITY, AND THE SUCCESSOR AGENCY OF THE CITY OF BANNING AS FOLLOWS:

SECTION 1. Adoption of Budget. The Annual Budget for the City of Banning for the Fiscal Year beginning July 1, 2026, and ending June 30, 2027. A copy of the Operating Budget is on file with the City Clerk and is hereby adopted and, by this reference, expressly incorporated herein and made a part of this resolution as though fully set forth herein. The funds appropriated by this resolution are authorized to be expended as necessary and proper for municipal purposes.

SECTION 2. Appropriation of Funds. The sums of money set forth in the budget summary below are hereby appropriated from the respective funds and revenues of the City for the purposes stated, to be expended during Fiscal Year 2026-27:
 General Fund: $33,013,822
57 Resolutions 2026-131, 2026-08UA, and 2026-02SA

 Enterprise Funds: $68,013,665
 Interfund Service Funds: $15,355,757
 Special Revenue Funds: $4,263,866
 Water & Sewer Funds: $20,367,108
 Successor Agency Funds: $4,948,337
 Fiscal Year 2026-27 Appropriations: $145,962,556
SECTION 3. The City Manager, or designee, is authorized to approve and process the requisitions and purchase orders necessary to implement the adopted Fiscal Year 2026-27 Operating Budget, provided that such purchases are within the scope of approved budget appropriations. All procurement activities shall be conducted in accordance with the City’s adopted purchasing policies and procedures. No purchases shall be made without appropriate budget authorization and approval in accordance with City policy.

SECTION 4. The approved budget for each individual grant remains as an authorized appropriation until the grant is completed or expires. Any unexpended authorized appropriation for each grant, and the corresponding revenue budget, is automatically carried over from fiscal year to fiscal year until the funds of the individual grant are expended, the grant expires, or the grant is canceled by the grantor or the City Manager.

SECTION 5. The City Manager is authorized to amend budgets within a departmental appropriation; however, any change in authorized employee counts must be approved by the City Council.

SECTION 6. The City Manager, through the Finance Department, shall periodically report to the City Council on financial status, including revenues and expenditures to date and the estimated year-end fund balances. On a quarterly basis, the City Manager shall review all City financial operations, report to the City Council on financial results, and recommend the financial actions necessary to meet the adopted budget’s financial planning and goals.

SECTION 7. The City Manager, or designee, is authorized and directed to take all necessary and proper actions to implement this resolution, including minor reclassifications of revenue and expenditure estimates.

SECTION 8. Upon the effective date of this resolution, Resolution 2026-89 shall be superseded. Expenditures made under Resolution 2026-89 during Fiscal Year 2026-27 are ratified and shall be applied against the appropriations adopted by this resolution. This resolution shall take effect immediately upon its adoption.

SECTION 9. The City Clerk shall certify the adoption of this resolution and shall cause a certified resolution to be filed in the book of original resolutions.

PASSED, APPROVED, AND ADOPTED this 22nd day of September 2026. 58 Resolutions 2026-131, 2026-08UA, and 2026-02SA

For the City Council
Richard Royce, Mayor
City of Banning, California
ATTEST:

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

Lena Wade, City Attorney
Slovak, Baron, Empey, Murphy & Pinkney,
LLP
For the Banning Utility Authority
Richard Royce, Mayor
Banning Utility Authority
ATTEST:

Sandra Calderon, Secretary
Banning Utility Authority
APPROVED AS TO FORM:

Lena Wade, City Attorney
Slovak, Baron, Empey, Murphy & Pinkney,
LLP
59 Resolutions 2026-131, 2026-08UA, and 2026-02SA

For the Successor Agency of the City of
Banning
Richard Royce, Chairperson
Successor Agency of the City of Banning
ATTEST:

Sandra Calderon, Secretary
Successor Agency of the City of Banning
APPROVED AS TO FORM:

Lena Wade, City Attorney
Slovak, Baron, Empey, Murphy & Pinkney,
LLP
60 Resolutions 2026-131, 2026-08UA, and 2026-02SA

CERTIFICATION:

I, Sandra Calderon, Deputy City Clerk of the City of Banning, California, Secretary of the Banning Utility Authority, and Secretary of the Successor Agency of the City of Banning do hereby certify that the foregoing Resolutions 2026-131, 2026-08 UA, and 2026-02 SA were duly adopted by the City Council of the City of Banning, California, Banning Utility Authority, Successor Agency of the City of Banning, at a regular meeting thereof held on the 22nd day of September 2026 by the following vote, to wit:

AYES:

NOES:

ABSENT:

ABSTAIN:

Sandra Calderon, Deputy City Clerk
City of Banning, California
61 CITY OF BANNING

PROPOSED
FISCAL YEAR 2026-2027

OPERATING BUDGET
September 22, 2026
62 TABLE OF

CONTENTS
Directory of Officials
Organization Chart
Budget Message
Fund/Department Information
General Fund Summary
General Fund Department Summaries
Enterprise Funds
Internal Service Funds
Special Revenue Funds
Authorized Positions
Fiscal Policies
Resolutions
63 Directory of Officials
64 65
Organization Chart
66 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
67 Budget Message
68 1

CITY OF BANNING
Office of the City Manager
99 East Ramsey Street • Banning, California 92220
(951) 922-3104 • www.banningca.gov
TO: Banning City Council
FROM: Elizabeth Gibbs, City Manager
RE: Budget Message for the Fiscal Year (FY) 2026-27 Proposed Operating Budget Almost every budget message sent to City Councils throughout the State of California starts with their City Manager or Mayor being delighted to present their annual budget to their respective City Councils. This budget message is an exception to that practice. I am elated and proud that our relatively new staff has finished the laborious practice of catching our books up to date and we finally know our financial condition. I am not happy with the necessary cuts that I am proposing to make to live within our means and conform with your Fiscal Emergency Declaration. However, this fiscal crisis is what we face, and it is up to us to fix it while under our watch.

This budget has been prepared without assuming labor concessions and reflects the anticipated fiscal effects of the proposed reduction in force and elimination of positions identified in the budget. The City is continuing to meet and confer with our recognized employee collective bargaining units regarding negotiable matters, including the effects of any reduction in force.

Adoption of this budget does not implement any change to represented employees’ wages, hours, or other negotiable terms and conditions of employment, nor does it conclude the ongoing meet-and-confer process and impacts discussions. If the City and any employee collective bargaining unit reach an agreement that affects the budget, staff will present any necessary budget amendment to the Council for consideration.

TABLE 1 below shows a very high-level summary of my proposed budget for all Funds within the City of Banning, except for our Capital Improvement Program (CIP). The CIP budget will come forward to you at a later date. It is then compared to the previous three years. In other words, this Table includes the General Fund (the fund that you have the most discretion over) and the Utility Funds (Water, Wastewater and Electrical Utilities) where the fiscal activity must be kept separately from other funds to conform with State law. It also includes the Internal Service Funds (Self-Insurance, Fleet Maintenance, Information Technology, etc.) which track costs and services provided internally to the other departments in the City, and other Funds that track dedicated or restricted resources that need to be accounted for separately for various reasons.
69 2
TABLE 1 ALL FUNDS BUDGET COMPARISONS
(1) This column only represents revenues and expenditures recorded as this table was compiled. It does not reflect additional revenues/expenditures that will be “accrued” (revenues/expenditures collected or paid in the new fiscal year but applicable to FY 2025-26 activity). Thus, do not rely on these figures for determining trends until the “books are closed”.

The key observations from this table include:

1. Continued operating surpluses and higher Ending Fund Balance amounts associated with the three Banning utilities. Two of the utilities have planned investments in large capital projects. The Electrical Utility financial metrics are improving too. This later item is discussed later in this Budget Message.

2. Slow but improved financial results in the Internal Service Funds (ISF) that are also discussed later in this Budget Message.

3. Expected one-time monies are reflected in the Transit Fund for new bus purchases. The expected purchases are not in this budget. This will be brought forward separately in the CIP budget.

4. The worsening General Fund fiscal position is partially offsetting the positive trends mentioned above. This too is discussed later in this Budget Message.

BUDGETS IN DISTRESS
Because the All-Funds Table has so many separate Funds that are in relatively decent shape, it can mask the fact there are acute problems in specific Funds that put the City and its services at great risk. It is my duty to call out these three distressed Funds, explain our concerns and our proposed actions within this budget to address them. The distressed Funds include the General Fund, the Internal Services Funds (ISF) as a category and the Electrical Utility. I also discuss required actions beyond this fiscal year to make each Fund healthy and sustainable again.

It is my professional opinion that this communication role (from your chief executive) is an essential part of this Budget Message. This is one of the reasons why this budget’s details will come as a surprise to many and why I propose making unexpected severe changes in the FY 2026-27 City budget.

1. GENERAL FUND
These next seven pages are dedicated to the General Fund, explaining:
1) the big changes in the budget proposed for this fiscal year, and why I am making these recommendations; and
2) what future steps need to occur after budget adoption to attain future fiscal viability of the City of Banning.
70 3
Absent a substantial change in direction of the City, we simply are not on a sustainable path in terms of finances and adequate service levels.

Please find below TABLE 2, the General Fund proposed budget summary for FY 2026-27 with a comparison to the previous three fiscal years. Again, the General Fund is where the City has the most discretion and it funds very important services like police, fire, parks and recreation and overall City management of all services.

TABLE 2 GENERAL FUND BUDGET COMPARISON
(1) This column only represents revenues and expenditures recorded as this table was compiled. It does not reflect additional revenues/expenditures that will be “accrued” (revenues/expenditures collected or paid in the new fiscal year but applicable to FY 2025-26 activity). Thus, do not rely on these figures for determining trends until the “books are closed.” Key Observations From Table 2

1. The General Fund--Fund Balance figure was already reduced entering the Fiscal Year 2023-24. A healthy Fund Balance figure would have been $6-$8 million or more. Fund Balance is an important cushion that acts similarly to your household finances. It generally reflects unrestricted resources minus liabilities or obligations. A healthy Fund Balance would have helped the City deal with the subsequent difficult years summarized above.

2. As mentioned in this Budget Message, new interim staff discovered that the FY 2024-25 and FY 2025-26 budget dramatically worsened the Internal Service Funds’ (ISFs) financial position by not charging customer Funds (the General Fund being the biggest customer) the true cost of internal services for Fiscal Years 2024-25 and 2025-26. ISFs are discussed later in this message. New Finance staff increased the ISF charges to the General Fund and others to stop the fiscal ISF “bleeding” in FY 2024-25. This had the effect of increasing the General Fund operating deficit for that year. Furthermore, refinements were made in this area by the new Finance Director which affected subsequent years.

It appears this ISF funding gap was not clearly articulated to the Council at the time that two-year budget was adopted back in June 2024.

3. The FY 2025-26 Budget as originally adopted was close to being balanced, at least on paper, yet apparently there were various budget increases approved (see original Adopted Expenditure amount of $35.6 million vs. Amended amount of $39.4 million) through the year without commensurate revenue increases. The General Fund Amended Budget is technically way out of balance by $3.8 million. This practice needs to change.

4. We don’t anticipate the Actual Revenue figure for FY 25-26 is going to come remotely close to the $36,864,985 Amended Budget figure. We found various optimistic estimates that are not supported by the facts or the actual collection activities. 71 4

5. This is the most important final observation. What is driving this very difficult budget are the more realistic, estimated revenues for the new year FY 2026-27. We estimate the revenues for the new year to be $33,025,659. And given the poor condition of the Beginning Fund Balance and the Council direction to live within our means, we had to shrink the General Fund expenditure budget to equal that new figure, essentially to stop digging our financial hole.

One can easily see last year’s Amended Expenditure Budget was $39,450,466, and with increases in the cost-of-doing-business (e.g., labor MOUs, contract increases, etc.) that figure in FY 2026-27 dollars is approaching $40-$41 million.

Thus, we began this budget process with a substantial gap to plug with expenditure reductions.

By far, the biggest cost category for Banning’s General Fund is for staff. To satisfy Council direction, I made across the board cuts and eliminated 67.75 FTE (full-time equivalent positions) in the General Fund. For perspective this represents a 44% reduction from 151.25 full-time equivalent positions. A summary of these cuts and their impacts can be found later in this Budget Message and more details can be found in each respect departmental budget later in this document. This transition will be painful.

How Did We Get to This Crisis in the General Fund?
There are four main reasons for this fiscal crisis and this very difficult budget proposal.

1. Large reduction in the General Fund--Fund Balance
To begin answering this question, we must go back to the 2-year General Fund Budget for FY 2020-21 and FY 2021-22 which called for the use of $8 million in Fund Balance to balance that budget. Again, Fund Balance acts as a cushion to unexpected events e.g., recessions, uninsured losses, errors in revenue estimates, etc. This action greatly reduced the “cushion” from a very healthy $13.1 million to a planned $5 million. Unexpected things inevitably happen in a city.

2. Six Consecutive Years of General Fund Operating Deficits This Fund Balance reduction would not have been so alarming if there had been adequate discussion on the risks involved or a plan to get the structural budget deficit under control (an ongoing, built-in gap between recurring revenues and recurring expenditures, as distinct from a one-time shortfall). Instead, our review of the past several years’ budget decisions shows General Fund budgets increasing along with additional new staff. Out of the last seven years, there have been General Fund operating deficits in every fiscal year. And the City appeared to rely on one-time monies to pay for ongoing commitments, which has the effect of masking the structural budget deficit. This violated the golden rule for governmental budgeting, that “OneTime Funds Are to Be Used Only for One-Time Costs.” This “rule” is not much different than how most Banning residents manage their household budgets.

This trend continued in the recently completed 2-year General Fund Budget for FY 2024-25 and FY 2025-26. These budgets had the effect of masking the true problem i.e., the General Fund had a substantial structural deficit, but it was communicated to Council like the budget was structurally balanced. This primarily occurred within this next topic, i.e., Internal Service Funds. 72 5
A likely indicator for this out-of-control General Fund budget is the employee position count, characterized as Full-Time Equivalents (FTE). One FTE equals one full-time job throughout the fiscal year.

FY 2018-19 Budget FTE FY 2022-23 Budget FTE FY 2023-24 Budget FTE FY 2026-27 Budget FTE

79.7 109.75 125.99 84.5

3. Internal Service Fund Underfunding and Its Effect on the General Fund Operating Deficit
There are certain City services that are budgeted and accounted for separately from the General Fund within Internal Service Funds (ISFs). These internal services include SelfInsurance, Fleet Management, Information Technology, Utility Billing, etc. The primary “customers” are other City departments and not City residents. The principle behind this prevalent practice throughout the country is for accountability purposes. It isolates and enhances the management control of these costs and holds internal “customers” accountable for the burden they place on the cost of these services. This model encourages City departments to be better consumers of these services since they are allocated a fair share of the costs to their budgets.

These benefits are realized when Finance and City departments maintain consistent oversight of these costs.

This ISF practice also has the benefit of isolating certain program costs that could put the General Fund at risk if these programs were poorly managed and costs get out of control. For example, it is obvious that Police, Public Works, and Recreation services inherently have substantial risks in the insurance area. So, best operating practices within the departments are critical but we also need to adequately fund and insure the City against the unexpected. And if we don’t, it puts the General Fund at risk--the “backstop” for most City activities. Given the Self Insurance trends show a doubling of their costs in five years, our Strategic Plan recommends a “deep dive” assessment of that program and practices.

The recently completed FY 2024-25 and FY 2025-26 budgets shows a $13 million Fund Balance deficit upon entering these two fiscal years. Again, Fund Balance is generally assets minus obligations and has similarities to the household “savings account.” In other words, the ISF funding gap had already begun in the six previous years. And the recent 2-year budget called for new ISF operating deficits of $1.57 million for FY 2024-25 and $4.5 million on FY 2025-26. If we operated according to this budget plan, the ISF Net Position would end up as a $9.7 million Fund Balance deficit on June 30, 2026! This practice obscured key parts of the General Fund structural deficit that we are disclosing in this budget.

As new interim Finance management staff investigated the books, they immediately increased the ISF charges to all Funds before the books were closed for FY 2024-25, which slowed the ISF fiscal “bleeding,” but it contributed to the General Fund operating deficit and Fund Balance reduction. And for FY 2025-26, your new permanent Finance Director hired in April 2026 dug deeper and found numerous other issues with the FY 2025-26 ISF budget and accounting practices which had the effect of further increasing the ISF charges to the General Fund and other Funds. It also increased the General Fund--Fund Balance deficit and illuminated the true massive General Fund operating deficit.
73 6

4. The General Fund Operating Deficit Increased Dramatically for FY 2025-26 Using estimated/unaudited data at year end close for FY 2025-26, we experienced another large General Fund operating deficit, which had a corresponding reduction to the Fund Balance figure on June 30, 2026--see TABLE 2.

The key contributors to the worsening fiscal crisis in FY 2025-26 include:
1) a budget with optimistic revenues that were never collected (e.g., cannabis revenues and development related fees); and
2) ISF charges that were inadequately budgeted and would further impair the City’s internal services and put the City at risk of inadequate insurance coverages (as described above).

These over-estimated revenues and relatively difficult-to-identify ISF undercharges had the effect of making the General Fund look balanced when it was adopted by Council but really wasn’t. In Table 2, the Fiscal Year 2025-26 “unaudited actuals” column above shows actual revenue receipts and these ISF charging practices corrected. Note the large differences between the FY 2025-26 budget and unaudited year-end actuals.

Regardless of how these budget practices developed, the effect was to mask General Fund operating deficits for many years. This had the effect of delaying or avoiding the very difficult conversations that we are having now. And because of this delay, our options today are many times worse.

Your newer staff and outside advisors warned your Council about this negative trend, but it required substantial resources to get the City’s books caught up to fully understand where we stand. Your Council heeded advice and developed a top Strategic Initiative--Banning’s Workout Plan to Fiscal Sustainability as part of the Strategic Plan that you adopted on February 24, 2026.

Strategic Initiative 4(a)--Banning’s Workout Plan to Fiscal Sustainability Your Council had a substantial Workshop on May 14, 2026, where we went over the latest fiscal information and what might we do about it. I discussed a first phase of the Workout Plan that was to essentially stop the fiscal bleeding. Your Council followed up with declaring a Fiscal Emergency and directed me to do just that i.e., propose a budget where we live within our means. This proposed budget reflects that direction; however, it does not address the current negative General Fund--Fund Balance figure of $1 million, the negative Fund Balance of $9.8 million for the ISF category of Funds and the need for a positive $6-$8 million positive Fund Balance in the General Fund as a cushion for the next recession or other surprises. Please note, the General Fund will be responsible for a substantial share of the $9.8 million negative ISF Fund Balance.

These negative Fund Balances need to be addressed in our Phase 2 of the Workout Plan.

Banning’s Workout Plan Phase 1--Live Within Our Means
It is important to know that Banning residents are not the only ones watching what we do with this crisis given to us. Wall Street and the bond rating agencies are watching us as well. We will likely need to issue debt in the future for substantial Water and Wastewater projects to conform with evolving state and federal standards. We may need to issue debt in the future for the 74 7
Electrical Utility. Our bond rating will dramatically affect our interest rates or borrowing costs.

Right now, our Electrical Utility bonds are rated as B which is commonly described as “junk bond” a very poor, high-risk status. We are midstream in executing your multi-year plan to repair the Electrical Utility’s key financial measures. We need to restore the rating agencies’ confidence in the City to minimize our future interest costs.

The bond rating agencies will be watching what we do with this current budget. In addition to the problematic financial position of the Electrical Utility, they were concerned the General Fund problems would spill over and further harm the utility. We recently introduced our team to S&P Global, our bond rating agency, and discussed our plans for moving forward. It was a good meeting. Their focus will now turn to see if we have the capacity and resources to work our way out of this crisis. They have seen our plans but will be waiting for action across the board.

Unfortunately, this first phase of the Workout Plan requires me to propose severe and painful cuts in services and positions to live within our means. The impact on our workforce pains me greatly and we need to re-earn that trust. And if we don’t, we will continue to lose more staff.

This Proposed Budget is essentially my draft plan to live within our current means, as we know it today. The cut to staffing assumes no negotiated cost savings from employee groups, such as changes to compensation or benefits. We have just begun this negotiation process, and I cannot predict its outcome. Any concessions or other negotiated cost-saving measures may reduce the cuts to staffing and/or layoffs. We have engaged our labor groups and fully commit to complying with our obligations under State law i.e., the Meyers Milias Brown Act (MMBA) which governs labor negotiations between public agencies and employee organizations.

We feel the Banning organization is already modestly funded with a modest level of services.

Thus, these proposed cuts will reduce our services to an unacceptable level.

FY 2026-27 Proposed Budget Overview--General Fund
It is important to note that this Council as a governing body and I are addressing this fiscal crisis. It gradually developed over eight years, and the pace of the crisis greatly expanded these past couple of years. We get no satisfaction discussing these necessary budgetary reductions.

In reviewing Table 3 below, the proposed FY 2026-27 General Fund budget reduces citywide staffing from 151.25 to 84.5 budgeted FTEs, a net decrease of 67.75 positions (44%), partially offset by one new position added in Engineering. Of the eliminated positions, 44.75 FTEs are currently vacant, and 29.5 FTEs are currently filled, meaning approximately 30 employees would be affected by layoffs. Reductions touch nearly every General Fund department, with the largest proportional cuts in Parks/Recreation/Aquatics (–77%), City Manager (–89%), and Planning/Building & Safety (–60%); City Council, Economic Development, and City Clerk staffing remain unchanged.

In developing these reductions, I sought to preserve core public safety and legally mandated services — including police operations, elections and records administration, financial/fiduciary functions, and solid waste collection — while concentrating deeper reductions in discretionary programs and administrative overhead. Even with this approach, some reduction to public safety staffing was necessary given the scale of the budget shortfall. Anticipated service impacts include reduced recreation and aquatics programming, longer permit and development review timelines, slower administrative and financial processing, and reduced proactive policing and specialized law enforcement capacity; departments are continuing to assess and refine these impacts as the budget is finalized.
75 8
TABLE 2 PROPOSED GENERAL FUND FTEs
DEPARTMENT FY 2024-26 Add (New) Reduce Proposed FY
2027 % Change Current Filled
Current
Vacant
City Council 5.0 - 5.0 0%
City Manager 9.0 (8.0) 1.0 -89% 1.0 (7.0)
Economic Development 1.0 - 1.0 0%
Personnel 5.0 (2.0) 3.0 -40% 1.0 (1.0)
City Clerk 2.0 - 2.0 0%
Finance/Purchasing 17.0 (4.0) 13.0 -24% 1.0 (3.0)
Multimedia 1.0 (1.0) - -100% 1.0
Police 48.5 (13.5) 35.0 -28% 5.0 (9.5)
Police Support 13.0 (5.0) 8.0 -38% 1.0 (4.0)
Planning/Building & Safety 10.0 (6.0) 4.0 -60% 1.0 (5.0) Engineering 5.75 1.0 (2.75) 4.0 -41% 1.0 (1.75)
Refuse 2.0 (1.0) 1.0 -50% 1.0
Parks/Recreation/Aquatics 32.0 (24.5) 7.5 -77% 16.5 (13.5) TOTAL 151.25 1.0 (67.75) 84.5 -44% 29.5 (44.75)
Banning’s Workout Plan Phase 2--Beginning an Honest Conversation with Residents Every City in California essentially has their organization sitting on a 3-leg stool for revenue support. The three legs are general taxation, user fees for specific services and the local economic activity that supports more revenue. If one leg is pulled out from the stool as a policy choice, it puts added pressure on the other two legs.

Predominantly residential communities (like Banning) typically have more modest service levels, or the residents decide to tax themselves more to fund adequate levels of services. The general taxation leg gets strengthened to take on a greater share of the cost burden. Residential development rarely pays for the full cost of services those residents wish to have. Communities that have more robust local economies with retail, commercial and industrial sectors tend to have higher revenue and service levels and lower taxation rates. The simple fact is, these other sectors support the services to residents.

We need to learn from economically stable cities and pursue a more robust Banning economy to bolster that third leg of the stool. The data is clear, i.e., our unemployment levels are too high and our “per household” income is too low. Furthermore, our City is underfunded.

We conducted a quick survey of 28 cities in the area. We compared General Fund operating revenues on a per capita basis to adjust for larger vs. smaller cities. Banning’s per capita operating revenue is $942 while the average in the survey pool was $1,430. This reflects a 52% difference. If Banning merely produced the average of the survey pool, we would see an additional $15 million more in General Fund revenues. This explains why our General Fund services will be dramatically substandard.

We can discuss proposing a 1-cent sales tax increase to the voters, but that only produces roughly $4 million more a year because of our poor economy. Upon reviewing the numbers above:
76 9
1) a growing negative General Fund--Fund Balance;
2) a seriously service-impaired city after making proposed cuts; 3) a General Fund obligation to eliminate part of the Internal Service deficits; and 4) the need to create a healthy positive Fund Balance for the General Fund of $6-8 million; you can see that we cannot tax or cut our way out of this problem.

The best way to describe Banning is that we are asset rich but cash poor. We have underutilized land and assets, that if developed to their most productive uses, we can gradually work our way to fiscal viability again as a city.

A recent report by Capital Rivers Connect estimates the amount of retail sales and related tax revenue that “leak” to other nearby public agencies is in the millions. This amount represents Banning residents’ and businesses’ purchases that are typically made outside our City-- benefitting other agencies. This is because we are not providing the opportunity for our residents to make their purchases within Banning.

We are doing our residents a disservice by not educating them on how the economy and the development of it is key to our recovery and survival. For example, the fiscal impact of the Sunset Crossroads Development Agreement, if approved by a majority of the voters, includes, but is not limited to the following:
1) a $3 million-dollar upfront payment to the General Fund; 2) a “big box’ retail business that can produce $1 million or more every year to the General Fund;
3) additional one-time funds to jumpstart our underfunded Animal Control Program and improving our Downtown core;
4) a new Fire Station with some equipment south of I-10 to improve Fire/Paramedic response; and
5) upon full completion of the project, an additional $1 million per year in fees to support public safety response, which offsets the General Fund obligation.

Residents need to fully understand their City’s current fiscal standing and how economic development affects the City’s bottom-line. It is critical to provide factual information to the “owners” of their City regarding the economic choices that impact their City.

This information is provided not to advocate a particular outcome, but to fulfill the City’s duty to inform residents of its financial condition.

The key to Banning’s future health as a community is for our City to be healthy and provide high-quality services. The only path to a healthy future for our kids and grandkids is to improve the vitality of Banning’s economy.

2. INTERNAL SERVICE FUNDS
Please find TABLE 3 below that covers the Internal Service Funds (ISF) proposed budget schedule for FY 2026-27 and compares it to previous fiscal years. Unlike the General Fund, this section covers multiple funds within one ISF category of Funds. Again, these Funds track the 77 10
costs of certain internal services and their allocation of these costs to their customers i.e., other City departments.

TABLE 3 INTERNAL SERVICE FUND BUDGET COMPARISON
(1) This column only represents revenues and expenditures recorded as this table was compiled. It does not reflect additional revenues/expenditures that will be “accrued” (revenues/expenditures collected or paid in the new fiscal year but applicable to FY 2025-26 activity). Thus, do not rely on these figures for determining trends until the “books are closed”.

The internal services in these funds are Self-Insurance for the organization, Fleet Maintenance (cities have numerous vehicles), Information Technology (supporting the purchase and use of technology), Utility Billing (on behalf of Water, Wastewater and Electrical utilities), Building Maintenance and Central Services.

Again, the programs are treated like a business that provides services to their customers--other City departments. The programs are expected to use best practices for service provision and to equitably bill their costs to customers’ budgets. The Finance Department is to ensure that these programs’ finances are monitored and managed so there are resources to pay for internal services when they are needed.

And if there is a breakdown in this role, it exposes the City’s General Fund, the Fund ultimately responsible for these costs.

The Funds as a category have a combined Fund Balance (similar to savings) of negative $9.8 million as of June 30, 2026. This is unsustainable, unacceptable and creates unnecessary risk to the General Fund.

The largest ISF is the Self Insurance Fund and it’s arguably the most important ISF for protecting the City’s financial position. Cities operate in a high-risk environment given the nature of their services. Lawsuits are inevitable and despite the best safety program in the world, employee injuries occur.

The Self-Insurance Fund’s Net Position on June 30, 2025, is negative $6.9 million. It has no cash to speak of on that day. Yet, it has claim liabilities of $2.2 million. It has been substantially underfunded for years, while the budget has doubled in 5 years. Its financial condition has not conformed with the City Council’s Fiscal Policy for many years. If the City has a difficult fiscal year with additional unexpected claims, the General Fund may have to incur unexpected costs.

New Finance staff intervened before the ISFs’ fiscal position could worsen further. This is a technical issue that can be difficult to identify — only a trained public sector accountant would be able to piece together this potential problem when reading the budget.

Again, like the General Fund, as a first phase we stopped the bleeding and improved the fairness of the ISF charges. As a second phase, we need to allocate the combined deficits in the ISF Net Positions and charge this back to the customer departments and home Funds. We need to work our way back into compliance with your Budgetary and Fiscal Policies. 78 11

3. BANNING ELECTRICAL UTILITY (BEU)
The BEU was relatively healthy back in 2018 with a Net Position of $22 million and Cash balance of $22 million. The City undertook an aggressive capital improvement campaign (construction and equipment) and funded the costs with cash rather than borrowing the funds.

This trend quickly devolved into a cash deficit position on June 30, 2023, to negative $9 million.

This came to pass due to insufficient management controls and a highly decentralized decisionmaking structure at that time. New management controls and a more centralized decisionmaking structure have since been put in place.

TABLE 4 ELECTRICAL UTILITY BUDGET COMPARISON
(1) This column only represents revenues and expenditures recorded as this table was compiled. It does not reflect additional revenues/expenditures that will be “accrued” (revenues/expenditures collected or paid in the new fiscal year but applicable to FY 2025-26 activity). Thus, do not rely on these figures for determining trends until the “books are closed”. For example, we do not believe the FY 25-26 will end the year with an $6.8 million operating surplus since we will be accruing additional expenditures before closing the books. The Proposed Budget for FY 2026-27 has grant and other one-time revenues. After adjusting for these non-operating type revenues, the estimated Ending Fund Balance would be closer to break even.

Besides the enhanced capital initiative, the BEU did not adopt any rate increases since 2013.

Thus, there was not enough cash to fund the capital costs and eventually operations. In response, the Council adopted a rate increase for the BEU in October 2024 with a comprehensive Cost and Rate Study with a phased Workout Plan on October 24, 2025.

The Council approved rate increases of 13.9% in November 2024 and 20% in November 2025.

The Workout Plan’s benchmarks call for a negative $10.7 million Fund Balance on June 30, 2026, a negative $4.4 million Fund Balance on June 30, 2027, and a positive $4.3 million Fund Balance on June 30, 2028. We think we are on course to meet or exceed these goals.

This proposed budget assumes the rate increases mentioned above will be in place and it is staying the course until the BEU is a financially stable and healthy utility again.

MOVING FORWARD WITH LESSONS FROM THE PAST NEW BUDGETARY AND FISCAL

POLICIES
Crises are the best learning opportunities if we learn from them and willingly execute change.

We must be transparent and honest about our weakened financial condition and the causes of it. A crisis should never go to waste. To that end, I have asked our staff and independent advisors to discuss exactly what the City did wrong, what the City did right and what it is that we should do differently going forward.

Our proposed new Budgetary and Fiscal Policies represent a complete rewrite of past policies.

For example, we can find past financial management policies that required a structurally balanced budget, but the City hasn’t had one in many years. 79 12
We have proposed radically new policies that are more detailed and rigorous than most cities, but it reflects the need to change practices from the past. It requires the Council and City management to both understand what are in these policies and it needs City management to affirm, in writing, every year that the proposed annual budgets adhere to the Finance policies.

And if they don’t, it should be highlighted along with a plan to eventually be in conformance with all of it.

We are dedicating a large part of our first Budget Workshop to essentially onboard the Council on these Finance policies.

While it may be obvious, it is important that everyone understands where the organization stands today. Best fiscal management practices have not been consistently utilized in recent years. The cumulative impacts of this over many years will take time to unwind and eliminate.

Compliance with Council Budgetary and Fiscal Policies
As your City Manager, I affirm with this Budget Message for FY 2026-27 that with the exceptions highlighted below, this Proposed Budget conforms with your new Budgetary and Fiscal Policies that were reviewed at your August 18, 2026, Budget Workshop.

Due to the many well documented issues in this Budget Message, this budget does not yet conform with:
✓ Budget Development Policy 6--“The City will strive to provide adequate maintenance of facilities, plant and equipment and for the orderly replacement.” We have made various budget cuts in this area and have not assessed the actual needs in this area. This will be taken up during the next budget cycle.
✓ Budget Development Policy 7--“The City will project its equipment replacement and maintenance needs for the next several years and will update these projects annually.” Again, due to fiscal and staffing issues, this has not been done. It will be taken up during the next budget cycle.
✓ Budget Development Policy 8--“During the budget process, the City will reassess services and service levels.” Again, this will be taken up during the next budget cycle and/or if the City pursues any tax increase measure.
✓ Fund Balance Policy for the General Fund--“The City’s Fund Balance available for emergencies and to meet cash needs should be a minimum 17% with a target range of 17% to 30% of annual operating budget.” The budget message clarifies this policy is not being met. We will use the continuing discussions related to the Strategic Initiative-- Workout Plan to Fiscal Sustainability to address this Fund Balance issue. ✓ Available Fund Balance Policies
✓ 3.“The Electrical Operational Fund shall maintain a minimum Available Fund Balance reserve of 10% of the upcoming fiscal year’s total operating appropriations and debt service (loan and bond) payments.” This standard will not be met until FY 2027-28 as per the BEU Workout Plan.
✓ 4.“The Self-Insurance Fund shall maintain a $1 million minimum Available Fund Balance reserve after fully funding the Accrued Claims Liabilities (the funds required to cover 80 13
anticipated insurance claims) as determined by an actuarial estimate set at an 80% confidence level.” As mentioned previously, this is far from being met. This will be discussed as part of Phase 2 of the Workout Plan.

SUMMARY
This Budget Message presents my Proposed Operating Budget for FY 2026-27, developed after new Finance staff finished the difficult work of bringing the City's books current and revealing the true scope of the fiscal crisis.

To comply with the Council's Fiscal Emergency Declaration and live within our means, the proposed budget closes an estimated $33.025 million General Fund revenue picture against a prior amended expenditure base approaching $40-41 million by eliminating 67.75 FTEs citywide, a 44% reduction, while working to preserve police operations, elections and records administration, financial functions, and solid waste collection.

Three funds remain in acute distress: the General Fund, which carries a negative fund balance after years of structural deficits masked by one-time revenues and underfunded Internal Service Fund charges; the Internal Service Funds, which face a combined negative fund balance of more than $9.8 million; and the Banning Electrical Utility, which is midway through a Councilapproved rate and Workout Plan intended to restore its finances and its bond rating.

This budget represents Phase 1 of Banning's Workout Plan to Fiscal Sustainability — stopping the fiscal bleeding — and does not by itself resolve the negative fund balances described above; Phase 2 will require difficult decisions about service levels, taxation, and economic development to rebuild a sustainable path forward.

New Budgetary and Fiscal Policies are proposed to ensure the transparency and financial discipline that will guide the City going forward.
81 Fund/Department Information
82 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
83 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 1,776,524 $ 35,380,489 $ 37,528,520 $ (371,508) $ 30,386,036 $ 30,974,746 $ (960,218) $ 33,025,659 $ 33,013,822 $ (948,381) $ 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 6,141 1,462,305 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

ESTIMATED ENDING CASH BALANCES BY FUND
9/17/2026
1 84
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

ESTIMATED ENDING CASH BALANCES BY FUND
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 RE - - - - - - - 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 LIABIL 5,208,327 (4,261,593) 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 3,276,916 208,252 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) -
$ 172,145,423 45,905,342 $ 139,131,552 $ 78,919,212 $ 139,923,510 $ 142,890,665 $ 75,952,058 $ 170,370,633 $ 145,962,556 $ 100,360,135 $ 9/17/2026
2 85
General Fund Summary
86 CITY OF BANNING

SUMMARY OF REVENUES AND EXPENDITURES

GENERAL FUND
FY 2026‐2027 PROPOSED OPERATING BUDGET
AUDITED1

UNAUDITED

ACTUALS

ADOPTED
BUDGET

AMENDED
BUDGET

UNAUDITED

ACTUALS PROPOSED
2023‐2024 2024‐2025 2025‐2026 2025‐2026 2025‐2026 2026‐2027 REVENUES:

BEGINNING FUND BALANCE 2,791,269 $ $ 1,776,524 $ (371,508) $ (371,508) $ (371,508) $ (960,218) CHARGES FOR SERVICES $ 3,713,595 4,413,700 $ $ 5,938,095 4,463,095 $ 2,800,643 $ 3,026,299 $ 8% FINES/FORFEITS 184,033 237,797 261,830 261,830 147,622 154,300 5% FRANCHISE FEE 1,584,292 1,597,443 1,269,480 1,269,480 1,737,333 1,747,150 1% INTEREST 216,556 375,089 275,000 275,000 150,000 - -100% INTERFUND TRANSFERS 2,913,404 3,387,446 1,460,121 1,460,121 1,635,125 1,174,305 -28% INTERGOVERNMENTAL REV 2,311,164 1,614,193 1,811,082 1,437,412 1,589,708 1,872,550 18% INTERNAL SERVICE CHARGES 2,381,871 4,499,788 2,590,159 2,590,159 1,500,000 1,578,270 5% LICENSES & PERMITS 1,785,710 2,132,313 3,348,003 3,348,003 2,481,845 1,952,085 -21% OTHER INCOME 44,428 66,057 170,500 170,500 70,833 65,374 -8% OTHER TAXES 2,266,382 2,274,908 2,766,656 2,766,656 2,127,802 2,267,447 7% PROPERTY TAXES 7,808,280 8,691,788 9,239,705 9,239,705 9,353,493 10,697,245 14% SALES & USE TAXES 5,844,003 5,865,927 6,643,039 6,643,039 6,030,791 6,019,100 0% SOLID WASTE FRANCHISE REVENUE - - - - - 1,742,035 Cannot calculate 0001 ADJUSTMENTS TO BALANCE TO ACFR - (227,161) - - - - Cannot calculate SPECIAL PROGRAM REVENUE 874,427 926,663 1,091,315 1,091,315 760,842 729,500 -4% Total Revenues 32,403,608 $ 35,380,489 $ 35,016,315 $ 36,864,985 $ 30,386,036 $ 33,025,659 $ 9% TOTAL SOURCES 35,194,877 $ $ 37,157,012 $ 34,644,807 $ 36,493,477 $ 30,014,528 $ 32,065,441 EXPENDITURES:
1000 1000 CITY COUNCIL 176,458 $ 181,778 $ 321,376 $ 357,264 $ 258,344 $ 97,330 $ -62% 1200 1200 CITY MANAGER 1,173,971 1,201,014 1,297,273 1,297,498 835,668 504,295 -40% 1210 1210 ECONOMIC DEVELOPMENT 312,174 348,894 407,808 1,018,004 513,253 288,220 -44% 1220 1220 PUBLIC INFORMATION 143,881 194,481 244,166 244,166 180 - -100% 1230 1230 GRANTS MANAGEMENT 137,722 155,297 350,539 476,160 24,952 20,000 -20% 1300 1300 PERSONNEL (HR) 260,263 359,705 430,839 433,313 616,584 281,570 -54% 1400 1400 CITY CLERK 184,496 177,467 214,563 214,563 124,176 177,920 43% 1500 1500 ELECTIONS 138 82,587 3,923 3,923 423 150,000 35361% 1800 1800 CITY ATTORNEY 644,243 4,998 734,531 734,531 733,414 1,000,000 36% 1900 1900 FISCAL SERVICES 1,726,014 2,065,239 2,094,817 2,563,590 2,025,671 1,361,075 -33% 1910 1910 PURCHASING 572,275 560,898 705,066 709,262 521,440 366,270 -30% 2060 2060 TV GOVERNMENT ACCESS 214,505 241,050 217,749 217,749 160,108 - -100% 2200 2200 POLICE 13,140,111 15,707,778 11,235,324 11,294,421 10,550,395 11,264,556 7% 2210 2210 DISPATCH 1,277,847 1,407,743 1,235,729 1,236,007 1,137,864 980,120 -14% 2300 2300 ANIMAL CONTROL 267,874 220,216 363,060 363,060 163,419 158,620 -3% 2310 2310 ANIMAL SHELTER 6,577 65,995 66,000 67,640 - - 0% 2400 2400 FIRE 3,847,932 4,026,228 4,569,422 4,575,307 4,490,296 5,002,484 11% 2700 2700 BLDG & SAFETY 1,384,381 1,598,573 1,693,317 1,933,427 1,280,626 1,000,351 -22% 2740 2740 CODE ENFORCEMENT 562,824 691,956 703,274 743,305 362,736 362,893 0% 2800 2800 PLANNING 1,056,314 1,366,550 1,360,840 1,422,421 776,902 466,665 -40% 3000 3000 ENGINEERING 2,094,601 2,100,006 2,115,997 3,711,379 2,239,713 1,869,810 -17% 3600 3600 PARKS 1,202,137 1,473,737 1,810,481 2,215,177 1,737,689 787,637 -55% 4000 4000 RECREATION 984,273 1,321,822 1,404,509 1,428,484 969,527 715,760 -26% 4010 4010 AQUATICS 299,188 483,482 489,126 494,763 358,494 96,475 -73% 4020 4020 DAY CARE 29,736 62,197 21,239 21,239 33,149 - -100% 4050 4050 SENIOR CENTER 292,550 179,427 258,152 258,885 180,073 27,560 -85% 5400 5400 COMMUNITY ENHANCEMENT 160,090 121,432 130,979 132,080 104,197 - -100% 0001 0001 ADJUSTMENTS TO BALANCE TO ACFR 389,404 (118,944) - - (1,215) - 0% 9600 9600 REFUSE 918,558 804,321 1,134,320 1,252,407 775,454 750,110 -3% INTERFUND TRANSFERS 400,414 included above included above included above included above included above 0% VACANCY FACTOR - - - - - Cannot calculate (174,113)
ISF CHARGES included above included above included above included above included above 5,458,214 Cannot calculate Total Expenditures 33,418,354 $ 37,528,520 $ 35,614,419 $ 39,418,810 $ 30,974,746 $ 33,013,822 $ 7% OPERATING YEAR OVERAGE/(SHORTAGE) $ (1,014,745) $ (2,148,032) $ (598,104) $ (2,553,825) $ (588,710) $ 11,837 BUDGETARY FUND BALANCE 1,776,524 $ $ (371,508) $ (969,612) $ (2,925,333) $ (960,218) $ (948,381) 1 The General Fund (Fund 001) is represented in this table, which varies from the Audited Financial Statements (ACFR). The ACFR includes Funds 002, 005, and 300. % CHANGE OVER

PRIOR YEAR
9/17/2026 87
General Fund Department
Summaries
88 CITY OF BANNING
FY 2026‐2027 PROPOSED OPERATING BUDGET

ACTUALS

UNAUDITED

ACTUALS BUDGET

UNAUDITED

ACTUALS PROPOSED
1000‐CITY COUNCIL 2023‐2024 2024‐2025 2025‐2026 6/30/2026 2026‐2027

PERSONNEL SERVICES
-1000-411.10-10 SALARIES & WAGES 22,693 $ 41,438 $ 23,400 $ 50,423 $ 94,630 $ -1000-411.15-10 FICA 1,404 2,967 1,791 3,857-1000-411.15-20 WORKERS COMP 424 773 437 941-1000-411.15-30 UNEMPLOYMENT INSURANCE - - 143-1000-411.15-40 LIFE INSURANCE 445 416 480 401-1000-411.15-50 HEALTH INSURANCE 49,411 39,930 53,578 25,146-1000-411.15-60 DENTAL INSURANCE 515 2,127 540 3,799-1000-411.15-65 VISION COVERAGE 70 243 72 366 PERSONNEL SUBTOTAL $ 87,896 74,961 $ 80,441 $ 84,931 $ 94,630 $ 11%

MAINTENANCE AND OPERATIONS
-1000-411.23-01 ADVERTISING/PUBLISHING - $ - $ - $ - $ - $ 0%-1000-411.23-02 PRINTING/BINDING 75 - 474 - - 0%-1000-411.23-03 DUES/SUBSCRIPTIONS 11,225 25,169 5,822 17,642 - -100%-1000-411.23-04 POSTAGE/MAILING COSTS 0%-1000-411.23-05 TRAVEL/CONFERENCES 29,167 26,941 26,500 24,153 0%-1000-411.23-06 STAFF TRAINING 1,611 675 5,000 0%-1000-411.26-05 UTILITIES/TELEPHONE SERVICE 2,609 2,450 2,700 2,329 2,700 16%-1000-411.33-11 PROFESSIONAL SERVICES 22,750 30,415 187,045 77,615 0%-1000-411.36-00 LEGISLATIVE/DEPARTMENTAL SUPPLIES 329 97 69 619 0%-1000-411.36-07 DEPARTMENTAL SUPPLIES/FOOD/MEALS 1,799 1,609 2,700 4,253 0%-1000-411.41-86 SUNDRY CHARGES/COMMUNITY PROM 3,093 4,107 0%-1000-411.50-32 ISF PAYMENTS/BLDG MAINT 6,820 9,031 9,031 0%-1000-411.51-74 ISF PAYMENTS/ADMIN COST 2,325 11,325 11,325 0%-1000-411.51-78 ISF PAYMENTS/COMPUTER 18,036 26,157 26,157 0%-1000-411.89-46 NONCAPITALIZED ASSETS/OFF FURN/EQUIP/FIX 1,331 0%-1000-411.89-48 NONCAPITALIZED ASSETS/COMPUTER HARDWARE 1,659 1,087 287 0% MAINTENANCE AND OPERATIONS SUBTOTAL $ 93,882 101,498 $ 276,823 $ 173,413 $ 2,700 $ -98% TOTAL $ 181,778 176,458 $ 357,264 $ 258,344 $ 97,330 $ -62% DRAFT
% CHANGE

OVER PRIOR
YEAR
9/17/2026
89 CITY OF BANNING
FY 2026‐2027 PROPOSED OPERATING BUDGET

ACTUALS

UNAUDITED

ACTUALS AMENDED BUDGET

UNAUDITED

ACTUALS PROPOSED
1200‐CITY MANAGER 2023‐2024 2024‐2025 2025‐2026 6/30/2026 2026‐2027

PERSONNEL SERVICES
1-12412.10-10 SALARIES & WAGES 604,306 $ 573,141 $ 527,084 $ 333,114 $ 424,870 $ 1-12412.10-30 OVERTIME 73,657 36,066 40,000 18,378
1-12412.10-40 DEFERRED COMP 2,400
1-12412.10-51 INCENTIVE PAY 3,334 2,670 3,300 2,542
1-12412.10-56 WORKING OUT OF CLASS 24,227 113 31,228
1-12412.10-57 SEVERANCE SETTLEMENT 114,540
1-12412.10-70 COMP TIME PAYOFF 425 11,994 5,452 5,713
1-12412.10-71 VACATION PAYOFF 1,824 49,551 12,279 17,758 1-12412.10-72 SICK LEAVE PAYOFF 5,987 22,959 8,128
1-12412.10-73 HOLIDAY PAYOFF 15,418 7,664 6,751 3,010
1-12412.15-10 FICA 51,526 58,807 50,212 22,957
1-12412.15-15 PERS 162,792 46,825 213,520 32,139
1-12412.15-20 WORKERS COMP 28,857 34,970 34,612 14,071
1-12412.15-30 UNEMPLOYMENT INSURANCE 3,697 3,646 4,283 2,224 1-12412.15-40 LIFE INSURANCE 842 702 864 297
1-12412.15-50 HEALTH INSURANCE 12,789 5,156
1-12412.15-70 UTILITY CREDIT 8,780 7,348 9,000 2,542
1-12412.15-80 BENEFIT ALLOWANCE 103,139 83,096 107,760 38,714 1-12412.15-84 VEHICLE ALLOWANCE 11,392 9,265 8,400 2,466 1-12412.15-95 FICA REIMBURSEMENT-BENEFIT ALLOW (1,115)
PERSONNEL SUBTOTAL $ 1,100,259 1,074,861 $ 1,031,758 $ 534,709 $ 424,870 $ -21%

MAINTENANCE AND OPERATIONS
1-12412.23-01 ADVERTISING/PUBLISHING $ 974 715 $ 900 $ -8% 1-12412.23-02 PRINTING/BINDING 0% 193
1-12412.23-03 DUES/SUBSCRIPTIONS 2,233 2,200 2,575 1,397 0% 1-12412.23-04 POSTAGE/MAILING COSTS 20 28 250 0%
1-12412.23-05 TRAVEL/CONFERENCES 10,815 10,320 10,000 2,892 0% 1-12412.23-06 STAFF TRAINING 1,500 25 1,200 0%
1-12412.23-42 LATE FEES/PENALTIES 0% 200
1-12412.23-47 GENERAL EXPENSES 980 3 1,000 500 0%
1-12412.25-06 OVERTIME MEALS 3,125 445 1,370 0%
1-12412.25-09 TUITION/BOOKS REIMBURSEMENT 4,000 4,000 0% 1-12412.25-10 VISION ALLOWANCE 0% 600
1-12412.26-05 UTILITIES/TELEPHONE SERVICE 3,272 3,797 3,400 2,217 2,225 0% 1-12412.30-17 REPAIR/MAINTENANCE-SOFTWARE 42 0%
1-12412.33-11 PROFESSIONAL SERVICES 51,619 46,413 184,876 233,771 75,000 -68% 1-12412.36-00 LEGISLATIVE/DEPARTMENTAL SUPPLIE 3,640 2,406 4,432 987 800 -19% 1-12412.36-07 DEPARTMENTAL SUPPLIES/FOOD/MEA 90 117 207 0% 1-12412.41-46 SUNDRY CHARGES/SPC PROGRAMS/COM 97 782 430 0% 1-12412.50-32 ISF PAYMENTS/BLDG MAINT 5,456 7,225 7,225 0% 1-12412.51-74 ISF PAYMENTS/ADMIN COST 1,822 8,878 8,878 0% 1-12412.51-78 ISF PAYMENTS/COMPUTER 35,932 26,402 35,932 0% 1-12412.89-48 NONCAPITALIZED ASSETS/COMPUTER H 2,505 3,001 116 0% 1-12412.89-49 NONCAPITALIZED ASSETS/COMPUTER S 300 0%
1-12412.90-52 CAPITAL EXP/VEHICLES 17,240 0%
MAINTENANCE AND OPERATIONS SUBTOTAL $ 73,712 126,153 $ 265,740 $ 300,960 $ 79,425 $ -74% TOTAL $ 1,173,971 1,201,014 $ 1,297,498 $ 835,668 $ 504,295 $ -40% DRAFT
% CHANGE

OVER PRIOR
YEAR
9/17/2026
901

CITY OF BANNING
FY 2026‐2027 PROPOSED OPERATING BUDGET

ACTUALS

UNAUDITED

ACTUALS AMENDED BUDGET

UNAUDITED

ACTUALS PROPOSED
# 1210‐ECONOMIC DEVELOPMENT 2023‐2024 2024‐2025 2025‐2026 6/30/2026 2026‐2027

PERSONNEL SERVICES
001-12 412.10-10 SALARIES & WAGES 144,694 $ 151,195 $ 147,481 $ 134,169 $ 258,220 $ 001-12 412.10-51 INCENTIVE PAY 1,534
001-12 412.10-70 COMP TIME PAYOFF 4,426 1,419001-12 412.10-71 VACATION PAYOFF 738 2,213001-12 412.10-72 SICK LEAVE PAYOFF 6,533 1,804001-12 412.10-73 HOLIDAY PAYOFF 2,127 1,475 1,419 3,069 001-12 412.15-10 FICA 11,203 12,536 10,863 11,893
001-12 412.15-15 PERS 33,806 15,251 44,643 12,987
001-12 412.15-20 WORKERS COMP 11,960 12,497 2,755 11,090 001-12 412.15-30 UNEMPLOYMENT INSURANCE 883 922 900 818 001-12 412.15-40 LIFE INSURANCE 281 281 288 257
001-12 412.15-70 UTILITY CREDIT 1,801 1,809 1,800 1,528 001-12 412.15-80 BENEFIT ALLOWANCE 17,688 30,839 16,800 24,321 001-12 412.15-84 VEHICLE ALLOWANCE 4,201 4,222 4,200 3,566 PERSONNEL SUBTOTAL $ 231,029 228,645 $ 236,585 $ 216,930 $ 258,220 $ 19%

MAINTENANCE AND OPERATIONS
001-12 412.23-01 ADVERTISING/PUBLISHING $ 1,822 1,812 $ 3,500 $ 759 $ 0% 001-12 412.23-02 PRINTING/BINDING 269 1,342 5,000 0%
001-12 412.23-03 DUES/SUBSCRIPTIONS 8,847 5,684 7,650 4,786 0% 001-12 412.23-04 POSTAGE/MAILING COSTS 48 17 100 0%
001-12 412.23-05 TRAVEL/CONFERENCES 9,015 9,299 5,220 2,803 0% 001-12 412.23-06 STAFF TRAINING 195 2,000 0%
001-12 412.23-30 HOMELESS CONTRACT SERVICE - - 532,024 0% 001-12 412.23-42 LATE FEES/PENALTIES 164,494 100 0%
001-12 412.25-10 VISION ALLOWANCE 0% 300
001-12 412.26-05 UTILITIES/TELEPHONE SERVICE 623 592 720 574 0% 001-12 412.26-08 CELLULAR PHONE SERVICE - - - - - 0%
001-12 412.30-17 REPAIR/MAINTENANCE-SOFTWARE 4,962 40,000 0% 001-12 412.33-11 PROFESSIONAL SERVICES 41,447 27,559 77,952 18,000 30,000 67% 001-12 412.36-00 MGMT AND SUPPORT/DEPARTMENTAL SUPPLIES 406 99 250 0% 001-12 412.41-46 SUNDRY CHARGES/SPC PROGRAMS/COMMUNITY PROM 9,781 15,088 60,000 54,300 0% 001-12 412.50-00 MGMT AND SUPPORT/ISF PAYMENTS - 54,524 0% 001-12 412.50-32 ISF PAYMENTS/BLDG MAINT 1,439 1,972 1,972 0% 001-12 412.51-74 ISF PAYMENTS/ADMIN COST 2,643 6,251 6,251 0% 001-12 412.51-78 ISF PAYMENTS/COMPUTER 8,255 35,380 35,380 0% 001-12 412.89-46 NONCAPITALIZED ASSETS/OFF FURN/EQUIP/FIX 560 0% 001-12 412.89-48 NONCAPITALIZED ASSETS/COMPUTER HARDWARE 220 3,000 1,849 0% MAINTENANCE AND OPERATIONS SUBTOTAL $ 117,865 83,530 $ 781,419 $ 296,324 $ 30,000 $ -90% TOTAL $ 348,894 312,174 $ 1,018,004 $ 513,253 $ 288,220 $ -44% DRAFT
% CHANGE

OVER PRIOR
YEAR
9/17/2026
91 CITY OF BANNING
FY 2026‐2027 PROPOSED OPERATING BUDGET

ACTUALS

UNAUDITED

ACTUALS AMENDED BUDGET

UNAUDITED

ACTUALS PROPOSED
# 1220‐PUBLIC INFORMATION 2023‐2024 2024‐2025 2025‐2026 6/30/2026 2026‐2027

PERSONNEL SERVICES
001-12412.10-10 SALARIES & WAGES 95,173 $ 83,341 $ 103,901 $ 0% 001-12412.10-70 COMP TIME PAYOFF 1,000 9,516 0%001-12412.10-71 VACATION PAYOFF 1,559 6,240 0%001-12412.10-72 SICK LEAVE PAYOFF 1,271 4,836 0%001-12412.10-73 HOLIDAY PAYOFF 1,426 1,000 0% 001-12412.15-10 FICA 8,219 8,506 8,639 0%
001-12412.15-15 PERS 9,637 8,419 31,451 0%001-12412.15-20 WORKERS COMP 3,198 2,826 3,523 0%001-12412.15-30 UNEMPLOYMENT INSURANCE 575 508 634 0%001-12412.15-40 LIFE INSURANCE 281 234 288 0%001-12412.15-80 BENEFIT ALLOWANCE 17,217 13,467 16,800 0%001-12412.15-84 VEHICLE ALLOWANCE 4,201 3,238 4,200 0% PERSONNEL SUBTOTAL $ 141,132 139,927 $ 174,266 $ - $ - $ 0%

MAINTENANCE AND OPERATIONS
001-12412.23-01 ADVERTISING/PUBLISHING $ 979 1,020 $ 3,000 $ 126 $ 0% 001-12412.23-02 PRINTING/BINDING 0% 500
001-12412.23-03 DUES/SUBSCRIPTIONS 1,500 275 0%
001-12412.23-04 POSTAGE/MAILING COSTS 0% 100
001-12412.23-05 TRAVEL/CONFERENCES 230 276 3,500 0%
001-12412.23-06 STAFF TRAINING 0% 1,500
001-12412.25-10 VISION ALLOWANCE 0% 300001-12412.26-05 UTILITIES/TELEPHONE SERVICE 291 425 500 53 0% 001-12412.33-11 PROFESSIONAL SERVICES 50,852 53,000 0%
001-12412.36-00 MGMT AND SUPPORT/DEPARTMENTAL SUPPLIES 352 500 0% 001-12412.41-46 SUNDRY CHARGES/SPC PROGRAMS/COMMUNITY PROM 657 864 1,500 0% 001-12412.89-48 NONCAPITALIZED ASSETS/COMPUTER HARDWARE 1,083 3,000 0% 001-12412.89-49 NONCAPITALIZED ASSETS/COMPUTER SOFTWARE 1,000 0% MAINTENANCE AND OPERATIONS SUBTOTAL $ 53,350 3,953 $ 69,900 $ 180 $ - $ -100% TOTAL $ 194,481 143,881 $ 244,166 $ 180 $ - $ -100%
DRAFT
% CHANGE

OVER PRIOR
YEAR
9/17/2026
92 CITY OF BANNING
FY 2026‐2027 PROPOSED OPERATING BUDGET

ACTUALS

UNAUDITED

ACTUALS AMENDED BUDGET

UNAUDITED

ACTUALS PROPOSED
# 1230‐GRANTS MANAGEMENT 2023‐2024 2024‐2025 2025‐2026 6/30/2026 2026‐2027

PERSONNEL SERVICES
001-1 412.10-10 SALARIES & WAGES 92,838 $ 77,208 $ 109,660 $ 0% 001-1 412.10-51 INCENTIVE PAY 3,267 2,406 3,300 0%
001-1 412.10-70 COMP TIME PAYOFF 3,034 1,055 0%
001-1 412.10-71 VACATION PAYOFF 4,447 1,645 0%001-1 412.10-72 SICK LEAVE PAYOFF 1,342 2 0% 001-1 412.10-73 HOLIDAY PAYOFF 237 878 1,055 0%
001-1 412.10-90 CAPITALIZED WAGES (1,798) 0%
001-1 412.15-10 FICA 8,817 7,642 9,353 0%
001-1 412.15-15 PERS 9,718 8,041 34,193 0%
001-1 412.15-20 WORKERS COMP 3,114 2,618 3,719 0%
001-1 412.15-30 UNEMPLOYMENT INSURANCE 560 471 669 0%
001-1 412.15-40 LIFE INSURANCE 281 211 288 0%
001-1 412.15-80 BENEFIT ALLOWANCE 16,630 10,125 16,800 0% 001-1 412.15-84 VEHICLE ALLOWANCE 4,201 3,063 4,200 0%
001-1 412.15-90 CAPITALIZED FRINGE BENEFITS (752) 0%
PERSONNEL SUBTOTAL $ 120,145 137,114 $ 187,279 $ - $ - $ 0%

MAINTENANCE AND OPERATIONS
001-1 412.23-02 PRINTING/BINDING 43 $ 0%
001-1 412.23-05 TRAVEL/CONFERENCES 115 300 0%
001-1 412.23-06 STAFF TRAINING 0% 2,260
001-1 412.25-10 VISION ALLOWANCE 300 300 300 0%
001-1 412.26-05 UTILITIES/TELEPHONE SERVICE 265 359 400 96 0% 001-1 412.33-11 PROFESSIONAL SERVICES 34,379 285,621 24,856 20,000 0% *Engineering Solutions Services 0%
MAINTENANCE AND OPERATIONS SUBTOTAL $ 35,153 608 $ 288,881 $ 24,952 $ 20,000 $ -20% TOTAL $ 155,297 137,722 $ 476,160 $ 24,952 $ 20,000 $ -20% DRAFT
% CHANGE

OVER PRIOR
YEAR
9/17/2026
93 CITY OF BANNING
FY 2026‐2027 PROPOSED OPERATING BUDGET

ACTUALS

UNAUDITED

ACTUALS

AMENDED
BUDGET

UNAUDITED

ACTUALS PROPOSED
# 1300‐PERSONNEL 2023‐2024 2024‐2025 2025‐2026 6/30/2026 2026‐2027

PERSONNEL SERVICES
001-1412.10-10 SALARIES & WAGES 110,338 $ 112,547 $ 126,133 $ 204,576 $ 266,070 $ 001-1412.10-30 OVERTIME 2,870 1,404 4,177 2,068
001-1412.10-51 INCENTIVE PAY 2,436 3,076 1,809 4,344
001-1412.10-56 WORKING OUT OF CLASS 1,189 143 371
001-1412.10-58 EDUCATION INCENTIVE BONUS 300
001-1412.10-70 COMP TIME PAYOFF 865
001-1412.10-71 VACATION PAYOFF 1,440 1,479 375
001-1412.10-72 SICK LEAVE PAYOFF 1,407 1,420 2,877
001-1412.10-73 HOLIDAY PAYOFF 2,516 785 1,213 4,415
001-1412.10-90 CAPITALIZED WAGES (1,319)
001-1412.15-10 FICA 9,230 9,668 10,234 17,955
001-1412.15-15 PERS 23,207 11,809 38,728 19,993
001-1412.15-20 WORKERS COMP 6,947 7,285 4,277 10,158
001-1412.15-30 UNEMPLOYMENT INSURANCE 675 694 770 1,250 001-1412.15-40 LIFE INSURANCE 140 140 144 199
001-1412.15-52 RETIREE PEMHCA MINIMUM 497 1,324 1,947
001-1412.15-70 UTILITY CREDIT 545 21 540
001-1412.15-80 BENEFIT ALLOWANCE 21,594 20,614 22,378 27,987 001-1412.15-84 VEHICLE ALLOWANCE 2,101 2,275 2,100 3,108 001-1412.15-90 CAPTLZED FRINGE BENEFITS (526) - - -
001-1412.15-95 FICA REIMBURSEMENT-BENEFIT ALLOWANCE (94) (111) PERSONNEL SUBTOTAL $ 174,311 182,864 $ 216,260 $ 301,625 $ 266,070 $ -12%

MAINTENANCE AND OPERATIONS
001-1412.23-01 ADVERTISING/PUBLISHING 1,673 $ 325 $ 2,000 $ 344 $ 500 $ -12% 001-1412.23-02 PRINTING/BINDING 39 247 1,000 229 0%
001-1412.23-03 DUES/SUBSCRIPTIONS 1,260 3,161 4,000 1,627 0% 001-1412.23-04 POSTAGE/MAILING COSTS 129 122 300 263 0% 001-1412.23-05 TRAVEL/CONFERENCES 21,197 21,325 20,000 14,546 45% 001-1412.23-06 STAFF TRAINING 1,400 1,208 3,000 969 0%
001-1412.23-42 LATE FEES/PENALTIES 300 10 200 12 0%
001-1412.23-47 GENERAL EXPENSES 6 0%
001-1412.25-05 MILEAGE REIMBURSEMENT 253 342 1,000 811 0% 001-1412.25-06 OVERTIME MEALS 10 9 48 11 0%
001-1412.25-09 TUITION/BOOKS REIMBURSEMENT 2,261 170 4,000 0% 001-1412.25-10 VISION ALLOWANCE 606 550 300 0%
001-1412.26-05 UTILITIES/TELEPHONE SERVICE 1,163 1,395 1,670 1,954 1,600 0% 001-1412.30-06 REPAIR/MAINTENANCE-EQUIPMENT 867 3,000 0% 001-1412.32-06 RENT/LEASE EXPENSE - - 421
001-1412.30-17 REPAIR/MAINTENANCE-SOFTWARE 760 165 7,474 207 2,400 0% 001-1412.33-11 PROFESSIONAL SERVICES 36,263 12,251 100,000 180,813 0% 001-1412.33-32 MEDICAL/PHYSICAL EXAMS 16,824 11,600 17,083 12,299 7,000 -18% 001-1412.35-99 FINGERPRINTING 2,009 5,676 5,126 3,000 0% 001-1412.36-00 MGMT AND SUPPORT/DEPARTMENTAL SUPPLIES 2,876 2,929 8,000 2,686 1,000 1061% 001-1412.36-07 DEPARTMENTAL SUPPLIES/FOOD/MEALS 613 543 1,000 1,199 0% 001-1412.36-68 HOLIDAY LUNCHEON 5,421 9,159 8,000 9,992 -43% 001-1412.41-15 SUNDRY CHARGES/SPECIAL EMPLOYEE PROGRAM 4,458 4,905 5,000 3,999 -41% 001-1412.41-16 SUNDRY CHARGES/RECRUITMENT EXPENSE 126 1,529 49,505 -63% 001-1412.41-17 SUNDRY CHARGES/PERSONNEL TEST COSTS 1,935 1,595 3,500 1,057 0% 001-1412.41-18 SUNDRY CHARGES/ADMIN FEE 6,842 5,935 7,200 7,636 0% 001-1412.41-19 SUNDRY CHARGES/RETIREE ADMIN FEE 325 316 400 118 0% 001-1412.41-29 SUNDRY CHARGES/SAFETY & EOC OPERATION 45,000 0% 001-1412.44-99 SUNDRY CHARGES/SPC PROGRAMS/PRIOR PERIOD ADJ 0% 980 001-1412.50-32 ISF PAYMENTS/BLDG MAINT 4,092 5,419 5,419 0% 001-1412.51-74 ISF PAYMENTS/ADMIN COST 2,003 9,759 9,759 0% 001-1412.51-78 ISF PAYMENTS/COMPUTER 15,059 0%
001-1412.89-48 NONCAPITALIZED ASSETS/COMPUTER HARDWARE 1,938 484 4,000 1,808 - 0% MAINTENANCE AND OPERATIONS SUBTOTAL $ 85,952 176,841 $ 217,053 $ 314,960 $ 15,500 $ -95% TOTAL $ 260,263 359,705 $ 433,313 $ 616,584 $ 281,570 $ -54% DRAFT
% CHANGE

OVER PRIOR
YEAR
9/17/2026
941

CITY OF BANNING
FY 2026‐2027 PROPOSED OPERATING BUDGET

ACTUALS

UNAUDITED

ACTUALS

AMENDED
BUDGET

UNAUDITED

ACTUALS PROPOSED
# 1400‐CITY CLERK 2023‐2024 2024‐2025 2025‐2026 6/30/2026 2026‐2027

PERSONNEL SERVICES
001-1 412.10-10 SALARIES & WAGES 92,022 $ 105,090 $ 97,598 $ 42,128 $ 176,720 $ 001-1 412.10-30 OVERTIME 1,131 1,155 2,400 15,654
001-1 412.10-51 INCENTIVE PAY 96 765 3,336
001-1 412.10-56 WORKING OUT OF CLASS 1,219 7,407
001-1 412.10-70 COMP TIME PAYOFF 2,934 939
001-1 412.10-71 VACATION PAYOFF 1,464 951 7,058
001-1 412.10-72 SICK LEAVE PAYOFF 238 1,194
001-1 412.10-73 HOLIDAY PAYOFF 475 1,040 939 2,024
001-1 412.15-10 FICA 7,263 8,918 8,135 6,789
001-1 412.15-15 PERS 20,436 10,109 29,543 3,927
001-1 412.15-20 WORKERS COMP 3,102 3,479 3,310 991
001-1 412.15-30 UNEMPLOYMENT INSURANCE 555 618 596 278
001-1 412.15-40 LIFE INSURANCE 202 329 384 222
001-1 412.15-60 DENTAL INSURANCE 261 288 587
001-1 412.15-65 VISION COVERAGE 90 82 132 64
001-1 412.15-70 UTILITY CREDIT 71001-1 412.15-80 BENEFIT ALLOWANCE 17,173 21,500 16,800 5,914 001-1 412.15-84 VEHICLE ALLOWANCE 2,967 4,114 4,200 1,409 001-1 412.15-95 FICA REIMBURSEMENT-BENEFIT ALLOWANCE (65) PERSONNEL SUBTOTAL $ 158,988 146,444 $ 167,569 $ 101,031 $ 176,720 $ 75%

MAINTENANCE AND OPERATIONS
001-1 412.23-01 ADVERTISING/PUBLISHING $ 780 825 $ 1,200 $ 451 $ 500 $ 11% 001-1 412.23-02 PRINTING/BINDING 8 445 750 303 200 -34%001-1 412.23-03 DUES/SUBSCRIPTIONS 606 1,171 1,000 412 0% 001-1 412.23-04 POSTAGE/MAILING COSTS 0% 250
001-1 412.23-05 TRAVEL/CONFERENCES 1,214 1,334 2,000 0% 001-1 412.23-06 STAFF TRAINING 2,218 999 600 0%
001-1 412.23-07 MISC CONTRACT SERVICE 426 643 750 265 0% 001-1 412.23-42 LATE FEES/PENALTIES 0% 200
001-1 412.25-06 OVERTIME MEALS 360 103 0%
001-1 412.25-10 VISION ALLOWANCE 300 300 300 0%
001-1 412.26-05 UTILITIES/TELEPHONE SERVICE 460 615 520 666 500 -25%001-1 412.30-17 REPAIR/MAINTENANCE-SOFTWARE 39 0% 001-1 412.33-11 PROFESSIONAL SERVICES 2,360 5,000 0%001-1 412.33-72 ORDINANCE CODIFICATION 7,385 4,490 7,385 0% 001-1 412.36-00 MGMT AND SUPPORT/DEPARTMENTAL SUPPLIES 10,032 7,673 6,350 1,759 0% 001-1 412.36-07 DEPARTMENTAL SUPPLIES/FOOD/MEALS 57 0%
001-1 412.50-32 ISF PAYMENTS/BLDG MAINT 3,613 2,728 3,613 0% 001-1 412.51-74 ISF PAYMENTS/ADMIN COST 5,111 1,049 5,111 0%001-1 412.51-78 ISF PAYMENTS/COMPUTER 8,205 5,413 8,205 0%001-1 412.89-48 NONCAPITALIZED ASSETS/COMPUTER HARDWARE 3,421 495 0% 001-1 412.89-49 NONCAPITALIZED ASSETS/COMPUTER SOFTWARE 1,302 3,400 0% SUBTOTAL 25,508 31,023 46,994 23,145 1,200 -95%
TOTAL $ 184,496 177,467 $ 214,563 $ 124,176 $ 177,920 $ 0% DRAFT
% CHANGE

OVER PRIOR
YEAR
9/17/2026
95 CITY OF BANNING
FY 2026‐2027 PROPOSED OPERATING BUDGET

ACTUALS

UNAUDITED

ACTUALS

AMENDED
BUDGET

UNAUDITED

ACTUALS PROPOSED
# 1500‐ELECTIONS 2023‐2024 2024‐2025 2025‐2026 6/30/2026 2026‐2027

PERSONNEL SERVICES
001-1500- PERSONNEL SUBTOTAL $ - - $ - $ - $ - $ 0%

MAINTENANCE AND OPERATIONS
001-1 412.23-01 ADVERTISING/PUBLISHING $ 990 0%
001-1 412.33-11 PROFESSIONAL SERVICES 0% 3,500
001-1 412.33-71 COUNTY ELECTION SERVICE 81,597 (40) 150,000 Cannot calculate 001-1 412.51-74 ISF PAYMENTS/ADMIN COST 178 423 423 0%
SUBTOTAL $ 82,587 138 $ 3,923 $ 423 $ 150,000 $ Cannot calculate TOTAL $ 82,587 138 $ 3,923 $ 423 $ 150,000 $ Cannot calculate

ACTUALS

UNAUDITED

ACTUALS

AMENDED
BUDGET

UNAUDITED

ACTUALS PROPOSED
1500‐ELECTIONS SUMMARY 2023‐2024 2024‐2025 2025‐2026 6/30/2026 2026‐2027 PERSONNEL SERVICES - $ - $ - $ - $ - $ 0%
MAINTENANCE AND OPERATIONS 138 82,587 3,923 423 150,000 35361% TOTAL $ 82,587 138 $ 3,923 $ 423 $ 150,000 $ 35361%
DRAFT
% CHANGE

OVER PRIOR
YEAR
% CHANGE

OVER PRIOR
YEAR
9/17/2026
96 CITY OF BANNING
FY 2026‐2027 PROPOSED OPERATING BUDGET

ACTUALS

UNAUDITED

ACTUALS AMENDED BUDGET

UNAUDITED

ACTUALS PROPOSED
# 1800‐CITY ATTORNEY 2023‐2024 2024‐2025 2025‐2026 6/30/2026 2026‐2027

PERSONNEL SERVICES
001-1800- PERSONNEL SUBTOTAL $ - - $ - $ - $ - $ 0%

MAINTENANCE AND OPERATIONS
001-1412.33-04 LEGAL SERVICES $ 1,000,000
001-1412.33-11 PROFESSIONAL SERVICES Cannot calculate 1,117 001-1412.49-01 BAD DEBT EXPENSE 33,344 4,998 0%
001-1412.50-18 ISF PAYMENTS/CITY ATTORNEY 610,899 733,414 733,414 0% SUBTOTAL $ 4,998 644,243 $ 734,531 $ 733,414 $ 1,000,000 $ Cannot calculate TOTAL $ 4,998 644,243 $ 734,531 $ 733,414 $ 1,000,000 $ Cannot calculate

ACTUALS

UNAUDITED

ACTUALS BUDGET

UNAUDITED

ACTUALS PROPOSED
1800‐CITY ATTORNEY SUMMARY 2023‐2024 2024‐2025 2025‐2026 6/30/2026 2026‐2027 PERSONNEL SERVICES - $ - $ - $ - $ - $ 0%
MAINTENANCE AND OPERATIONS 644,243 4,998 734,531 733,414 1,000,000 Cannot calculate TOTAL $ 4,998 644,243 $ 734,531 $ 733,414 $ 1,000,000 $ 36% DRAFT
% CHANGE

OVER PRIOR
YEAR
% CHANGE

OVER PRIOR
YEAR
9/17/2026
97 CITY OF BANNING
FY 2026‐2027 PROPOSED OPERATING BUDGET

ACTUALS

UNAUDITED

ACTUALS

AMENDED
BUDGET

UNAUDITED

ACTUALS PROPOSED
# 1900‐FISCAL SERVICES 2023‐2024 2024‐2025 2025‐2026 6/30/2026 2026‐2027

PERSONNEL SERVICES
001-1 412.10-10 SALARIES & WAGES 942,475 $ 1,042,955 $ 1,095,948 $ 624,670 $ 1,295,230 $ 001-1 412.10-30 OVERTIME 76,782 61,935 40,000 36,714
001-1 412.10-51 INCENTIVE PAY 16,236 13,746 13,444 5,818 001-1 412.10-56 WORKING OUT OF CLASS 463 3
001-1 412.10-57 SEVERANCE SETTLEMENT 59,480
001-1 412.10-70 COMP TIME PAYOFF 7,602 40,026 7,470 23,627 001-1 412.10-71 VACATION PAYOFF 10,671 47,888 15,579 39,091 001-1 412.10-72 SICK LEAVE PAYOFF 16,630 17,539 11,975 17,986 001-1 412.10-73 HOLIDAY PAYOFF 21,460 13,915 10,163 8,436 001-1 412.10-80 WORKERS COMP-REIMBURSEMENT (3,828)
001-1 412.10-90 CAPITALIZED WAGES (25,795)
001-1 412.15-10 FICA 83,676 93,983 82,267 58,790
001-1 412.15-15 PERS 240,813 268,363 335,813 39,129
001-1 412.15-20 WORKERS COMP 31,986 35,244 37,062 21,231 001-1 412.15-30 UNEMPLOYMENT INSURANCE 5,751 6,330 6,668 3,800 001-1 412.15-40 LIFE INSURANCE 1,006 1,139 1,248 460
001-1 412.15-50 HEALTH INSURANCE 20,000 10,000 20,001
001-1 412.15-60 DENTAL INSURANCE 587 288
001-1 412.15-65 VISION COVERAGE 64 36
001-1 412.15-70 UTILITY CREDIT 396 2,134 1,800 150
001-1 412.15-80 BENEFIT ALLOWANCE 158,496 171,869 178,358 73,940 001-1 412.15-84 VEHICLE ALLOWANCE 12,846 14,222 15,600 5,061 001-1 412.15-90 CAPITALIZED FRINGE BENEFITS (8,637)
001-1 412.15-95 FICA REIMBURSEMENT-BENEFIT ALLOWANCE (1,853) PERSONNEL SUBTOTAL $ 1,842,073 1,610,542 $ 1,869,568 $ 1,019,039 $ 1,295,230 $ 27%

MAINTENANCE AND OPERATIONS
001-1 412.23-01 ADVERTISING/PUBLISHING $ 100 246 $ 500 $ 0% 001-1 412.23-02 PRINTING/BINDING 157 574 2,500 542 0%
001-1 412.23-03 DUES/SUBSCRIPTIONS 530 2,595 1,500 120 0% 001-1 412.23-04 POSTAGE/MAILING COSTS 138 79 500 0%
001-1 412.23-05 TRAVEL/CONFERENCES 16,730 8,704 15,600 0% 001-1 412.23-06 STAFF TRAINING 248 1,168 2,000 500 2,000 300% 001-1 412.23-27 CONTRACT EMPLOYMENT SERVICES 18,563 2,833 5,966 186,347 30,000 -84% 001-1 412.23-42 LATE FEES/PENALTIES 956 613 1,194 0%
001-1 412.23-46 RETURNED CHECK/BANK FEES 4,737 (16,095) 501 400 0% 001-1 412.25-05 MILEAGE REIMBURSEMENT 150 33 50 0%
001-1 412.25-06 OVERTIME MEALS 986 2,194 3,200 1,870 1,000 -47% 001-1 412.25-09 TUITION/BOOKS REIMBURSEMENT 330 0%
001-1 412.25-10 VISION ALLOWANCE 850 800 0%
001-1 412.26-05 UTILITIES/TELEPHONE SERVICE 2,849 2,964 2,500 2,055 1,620 -21% 001-1 412.30-17 REPAIR/MAINTENANCE-SOFTWARE 5,701 23,165 33,365 - 0% 001-1 412.33-11 PROFESSIONAL SERVICES 30,192 146,955 512,290 706,165 29,925 -96% 001-1 412.33-12 PROFESSIONAL SERVICES/AUDIT SERVICES 0% (1,484) 001-1 412.36-00 MGMT AND SUPPORT/DEPARTMENTAL SUPPLIES 3,670 1,646 4,320 1,481 800 -46% 001-1 412.36-07 DEPARTMENTAL SUPPLIES/FOOD/MEALS 35 0%
001-1 412.50-32 ISF PAYMENTS/BLDG MAINT 13,640 18,063 18,063 0% 001-1 412.51-74 ISF PAYMENTS/ADMIN COST 6,415 31,253 31,253 0% 001-1 412.51-78 ISF PAYMENTS/COMPUTER 56,431 39,357 56,431 0% 001-1 412.89-46 NONCAPITALIZED ASSETS/OFF FURN/EQUIP/FIX 1,661 250 162 0% 001-1 412.89-48 NONCAPITALIZED ASSETS/COMPUTER HARDWARE 8,225 4,193 5,017 0% MAINTENANCE AND OPERATIONS SUBTOTAL $ 223,165 115,472 $ 694,022 $ 1,006,632 $ 65,845 $ -93% TOTAL $ 2,065,239 1,726,014 $ 2,563,590 $ 2,025,671 $ 1,361,075 $ -33% DRAFT
% CHANGE

OVER PRIOR
YEAR
9/17/2026
981

CITY OF BANNING
FY 2026‐2027 PROPOSED OPERATING BUDGET

ACTUALS

UNAUDITED

ACTUALS AMENDED BUDGET

UNAUDITED

ACTUALS PROPOSED
# 1910‐PURCHASING 2023‐2024 2024‐2025 2025‐2026 6/30/2026 2026‐2027

PERSONNEL SERVICES
001-1412.10-10 SALARIES & WAGES 279,725 $ 311,656 $ 354,376 $ 264,626 $ 357,880 $ 001-1412.10-30 OVERTIME 15,292 13,549 7,500 18,765
001-1412.10-51 INCENTIVE PAY 7,319 7,580 3,300 6,411
001-1412.10-56 WORKING OUT OF CLASS 2,439
001-1412.10-70 COMP TIME PAYOFF 3,567 2,081 13,811
001-1412.10-71 VACATION PAYOFF 3,582 3,467 14,831
001-1412.10-72 SICK LEAVE PAYOFF 1,734 3,833 16,640
001-1412.10-73 HOLIDAY PAYOFF 8,643 7,361 3,373 6,162
001-1412.15-10 FICA 22,145 28,175 28,515 26,378001-1412.15-15 PERS 70,949 68,368 108,269 25,776001-1412.15-20 WORKERS COMP 15,526 17,354 11,892 13,167001-1412.15-30 UNEMPLOYMENT INSURANCE 1,707 1,903 2,140 1,614001-1412.15-40 LIFE INSURANCE 281 281 288 140001-1412.15-80 BENEFIT ALLOWANCE 56,757 45,808 54,680 47,237001-1412.15-84 VEHICLE ALLOWANCE 4,219 4,202 4,200 2,527001-1412.15-90 CAPITALIZED FRINGE BENEFITS (2,097) 001-1412.15-95 FICA REIMBURSEMENT-BENEFIT ALLOWANCE (938) (992) PERSONNEL SUBTOTAL $ 509,443 485,088 $ 589,476 $ 458,085 $ 357,880 $ -22%

MAINTENANCE AND OPERATIONS
001-1412.23-01 ADVERTISING/PUBLISHING $ 250 277 $ 1,000 $ 624 $ 0% 001-1412.23-02 PRINTING/BINDING 1,000 108 0%
001-1412.23-03 DUES/SUBSCRIPTIONS 1,750 2,260 3,200 1,075 350 -67% 001-1412.23-04 POSTAGE/MAILING COSTS 180 33 500 0%
001-1412.23-05 TRAVEL/CONFERENCES 12,601 9,343 11,000 8,637 0% 001-1412.23-06 STAFF TRAINING 4,036 1,016 5,000 849 0%
001-1412.23-27 CONTRACT EMPLOYMENT SERVICES 5,760 31,325 23,891 7,280 0% 001-1412.23-28 PERSONNEL/RECRUITMENT 0% 500
001-1412.23-33 COMPUTER SERVICES 4,000 900 0%
001-1412.23-42 LATE FEES/PENALTIES 0% 1,000
001-1412.25-05 MILEAGE REIMBURSEMENT 0% 500
001-1412.25-06 OVERTIME MEALS 1,021 632 700 1,151 700 -39% 001-1412.25-09 TUITION/BOOKS REIMBURSEMENT 0% 1,000
001-1412.25-10 VISION ALLOWANCE 500 192 0%
001-1412.25-11 BOOT ALLOWANCE 0% 200001-1412.26-05 UTILITIES/TELEPHONE SERVICE 558 558 1,250 356 465 31% 001-1412.30-17 REPAIR/MAINTENANCE-SOFTWARE 7,625 6,375 8,500 6,375 6,375 0% 001-1412.33-11 PROFESSIONAL SERVICES 0% 5,000
001-1412.36-00 MGMT AND SUPPORT/DEPARTMENTAL SUPPLIES 5,317 15,185 14,535 1,718 500 -71% 001-1412.50-32 ISF PAYMENTS/BLDG MAINT 4,092 5,419 5,419 0% 001-1412.51-74 ISF PAYMENTS/ADMIN COST 1,724 8,398 8,398 0%001-1412.51-78 ISF PAYMENTS/COMPUTER 14,634 20,473 20,473 0%001-1412.89-46 NONCAPITALIZED ASSETS/OFF FURN/EQUIP/FIX 1,840 256 2,520 0% 001-1412.89-48 NONCAPITALIZED ASSETS/COMPUTER HARDWARE 5,502 3,290 700 0% SUBTOTAL $ 51,455 87,187 $ 119,786 $ 63,354 $ 8,390 $ -87% TOTAL $ 560,898 572,275 $ 709,262 $ 521,440 $ 366,270 $ -30% DRAFT
% CHANGE

OVER PRIOR
YEAR
9/17/2026
1 99

CITY OF BANNING
FY 2026‐2027 PROPOSED OPERATING BUDGET

ACTUALS

UNAUDITED

ACTUALS

AMENDED
BUDGET

UNAUDITED

ACTUALS PROPOSED
# 2060 TV GOVERNMENT ACCESS 2023‐2024 2024‐2025 2025‐2026 6/30/2026 2026‐2027

PERSONNEL SERVICES
001-2446.10-10 SALARIES & WAGES 87,213 $ 94,745 $ 94,122 $ 86,991 $ - $ 001-2446.10-30 OVERTIME 12,804 16,584 11,000 11,237 -001-2446.10-51 INCENTIVE PAY - - 22 - 001-2446.10-56 WORKING OUT OF CLASS 13 -001-2446.10-70 COMP TIME PAYOFF - 362001-2446.10-71 VACATION PAYOFF - 706001-2446.10-72 SICK LEAVE PAYOFF 2,064 960 -001-2446.10-73 HOLIDAY PAYOFF 899 902 905 2,078 - 001-2446.15-10 FICA 7,506 8,417 7,425 7,559 -001-2446.15-15 PERS 20,820 9,545 28,491 8,310 -001-2446.15-20 WORKERS COMP 7,208 7,906 7,781 7,221 -001-2446.15-30 UNEMPLOYMENT INSURANCE 532 583 575 533 -001-2446.15-80 BENEFIT ALLOWANCE 21,840 27,020 26,608 24,442 - PERSONNEL SUBTOTAL $ 165,717 160,887 $ 178,935 $ 148,393 $ - $ -100%

MAINTENANCE AND OPERATIONS
001-2446.23-03 DUES/SUBSCRIPTIONS 326 $ 276 $ 350 $ - $ 0% 001-2446.23-05 TRAVEL/CONFERENCES 80 500 - 0%001-2446.23-06 PERSONNEL SUBTOTAL - 1,500 0%001-2446.23-42 LATE FEES/PENALTIES - 100 0%001-2446.25-06 OVERTIME MEALS 707 872 1,000 556 - -100% 001-2446.25-10 VISION ALLOWANCE - 300 0%
001-2446.26-05 UTILITIES/TELEPHONE SERVICE 316 315 350 314 - -100% 001-2446.26-09 SATELLITE TELEVISION 2,553 2,323 3,600 2,319 - -100%001-2446.30-06 REPAIR/MAINTENANCE-EQUIPMENT - 1,000 0% 001-2446.33-11 PROFESSIONAL SERVICES 5,725 6,376 11,500 - 0%001-2446.36-00 MGMT AND SUPPORT/DEPARTMENTAL SUPPLIES 248 125 500 - 0%001-2446.50-32 ISF PAYMENTS/BLDG MAINT 1,439 1,971 1,971 - -100% 001-2446.50-50 INTERFUND SERVICE PYMTS - 64,084 - - -001-2446.51-74 ISF PAYMENTS/ADMIN COST 1,727 4,066 4,066 - -100%001-2446.51-78 ISF PAYMENTS/COMPUTER 22,373 1,709 1,709 - -100%001-2446.89-48 NONCAPITALIZED ASSETS/COMPUTER HARDWARE 5,642 302 6,258 - 0% 001-2446.89-49 NONCAPITALIZED ASSETS/COMPUTER SOFTWARE 660 500 780 - -100% 001-2446.89-56 NONCAPITALIZED ASSETS/MACHINERY EQUIPMENT 12,482 - 3,610 - - 0% SUBTOTAL $ 75,333 53,618 $ 38,814 $ 11,715 $ - $ -100%
TOTAL $ 241,050 214,505 $ 217,749 $ 160,108 $ - $ -100% % CHANGE

OVER PRIOR
YEAR
9/17/2026
100

CITY OF BANNING
FY 2026‐2027 PROPOSED OPERATING BUDGET

ACTUALS

UNAUDITED

ACTUALS

AMENDED
BUDGET

UNAUDITED

ACTUALS PROPOSED
# 2200 POLICE 2023‐2024 2024‐2025 2025‐2026 6/30/2026 2026‐2027

PERSONNEL SERVICES
001-2421.10-10 SALARIES & WAGES 4,527,223 $ 4,758,047 $ 5,098,339 $ 4,083,883 $ 10,487,630 $ 001-2421.10-30 OVERTIME 1,143,130 1,376,269 500,000 1,162,480 001-2421.10-35 OVERTIME-SPECIAL EVENTS 132,333 130,000
001-2421.10-51 INCENTIVE PAY 298,444 309,231 208,234 262,000 001-2421.10-56 WORKING OUT OF CLASS 25,604 20,875 6,000 22,740 001-2421.10-58 EDUCATION INCENTIVE BONUS 17 146 (94)
001-2421.10-70 COMP TIME PAYOFF 92,509 30,645 37,140 36,844 001-2421.10-71 VACATION PAYOFF 117,832 48,862 44,237 73,487 001-2421.10-72 SICK LEAVE PAYOFF 39,784 45,591 15,624 20,530 001-2421.10-73 HOLIDAY PAYOFF 171,990 71,181 88,990 370,033 001-2421.10-80 WORKERS COMP-REIMBURSEMENT (498,680) (46,171) (519,493) 001-2421.15-10 FICA 413,631 459,186 400,987 379,354
001-2421.15-15 PERS 2,429,901 2,541,276 1,409,228 831,092 001-2421.15-20 WORKERS COMP 544,136 622,779 691,208 501,094 001-2421.15-25 LONG TERM DISABILITY 1,392 1,272 1,620 960 001-2421.15-30 UNEMPLOYMENT INSURANCE 23,555 26,785 30,251 21,454 001-2421.15-40 LIFE INSURANCE 4,395 4,441 5,252 3,812
001-2421.15-70 UTILITY CREDIT 5,349 1,808 3,600 1,528
001-2421.15-80 BENEFIT ALLOWANCE 581,465 788,402 621,699 677,862 001-2421.15-82 UNIFORM ALLOWANCE 62,602 63,171 71,388 50,901 001-2421.15-84 VEHICLE ALLOWANCE 5,718 3,238 4,200
001-2421.15-88 BOOT ALLOWANCE 1,125 750 625 625
001-2421.15-95 FICA REIMBURSEMENT-BENEFIT ALLOWANCE (1,056) (1,356) PERSONNEL SUBTOTAL $ 11,127,785 10,122,398 $ 8,847,773 $ 8,500,585 $ 10,487,630 $ 23%

MAINTENANCE AND OPERATIONS
001-2421.23-01 ADVERTISING/PUBLISHING 1,432 $ 139 $ 3,000 $ 497 $ 300 $ -40% 001-2421.23-02 PRINTING/BINDING 607 4,649 4,000 1,828 1,800 -2% 001-2421.23-03 DUES/SUBSCRIPTIONS 2,113 2,502 6,000 2,109 1,600 -24% 001-2421.23-04 POSTAGE/MAILING COSTS 1,141 2,398 2,000 1,819 1,776 -2% 001-2421.23-05 TRAVEL/CONFERENCES 6,817 8,837 5,500 3,787 2,000 -47% 001-2421.23-06 STAFF TRAINING 94,398 91,952 95,000 67,487 55,000 -19% 001-2421.23-07 MISC CONTRACT SERVICE 3,253 2,559 2,441 2,311 1,750 -24% 001-2421.23-19 ALARM SERVICE 930 2,000 0%
001-2421.23-24 PEST ERADICATION SERVICE 1,746 1,804 1,800 0% 001-2421.23-25 HAZARDOUS MATERIAL CLEAN UP 146 500 500 242% 001-2421.23-27 CONTRACT EMPLOYMENT SERVICES 927 10,720 5,000 9,208 0% 001-2421.23-29 LANDSCAPE MAINTENANCE 29,258 0%
001-2421.23-33 COMPUTER SERVICES 223 (2,055) 1,506 0%
001-2421.23-42 LATE FEES/PENALTIES 239 94 881 0%
001-2421.23-45 CITATION PROCESSING SERVICES 2,153 1,830 6,137 2,187 1,800 -18% 001-2421.23-46 RETURNED CHECK/BANK FEES 0% 45
001-2421.23-52 CREDIT CARD FEES 901 54,952 532 0%
001-2421.25-02 UNIFORM PURCHASE/MAINTENANCE 2,232 0%
001-2421.25-05 MILEAGE REIMBURSEMENT 106 0%
001-2421.25-06 OVERTIME MEALS 383 196 2,060 140 200 43% 001-2421.25-09 TUITION/BOOKS REIMBURSEMENT 9,441 10,729 15,000 7,085 6,000 -15% 001-2421.25-10 VISION ALLOWANCE 550 1,750 467 1,000 114% 001-2421.26-01 UTILITIES-BANNING 101,305 100,523 102,000 34,632 35,000 1% 001-2421.26-05 UTILITIES/TELEPHONE SERVICE 116,166 116,200 146,481 113,986 115,000 1% 001-2421.26-06 NATURAL GAS SERVICE 7,210 9,442 15,000 6,532 6,500 0% 001-2421.26-07 RADIO TRANSMISSION SERVICES 58,383 76,767 55,000 172,098 175,000 2% 001-2421.30-02 REPAIR/MAINTENANCE-BUILDINGS 840 3,500 0% 001-2421.30-05 REPAIR/MAINTENANCE-VEHICLES 18,719 3,132 17,000 4,923 4,000 -19% 001-2421.30-06 REPAIR/MAINTENANCE-EQUIPMENT 0% 5,000
001-2421.30-08 REPAIR/MAINTENANCE-RADIOS 22,484 24,732 36,095 28,501 29,000 2% 001-2421.30-17 REPAIR/MAINTENANCE-SOFTWARE 95,386 94,770 127,741 99,638 95,000 -5% 001-2421.30-19 REPAIR/MAINTENANCE-HARDWARE 2,390 4,600 2,400 0% 001-2421.30-21 REPAIR/MAINTENANCE-AC/HEATING 0% 2,105
001-2421.32-02 RENTAL OF BLDG 4,598 3,832 4,608 4,598 4,300 -6% 001-2421.32-06 RENT/LEASE EXPENSE 7,391 13,713 19,360 60,014 48,800 -19% 001-2421.33-11 PROFESSIONAL SERVICES 41,025 40,799 56,000 8,084 8,100 0% 001-2421.33-18 CUSTODIAN SERVICES 0% 7,195
001-2421.33-31 MEDICAL/HOSPITAL 40,232 54,691 61,127 52,455 45,000 -14% 001-2421.33-94 FINGERPRINTING-DOJ 17,526 10,445 16,901 6,096 5,000 -18% 001-2421.36-00 MGMT AND SUPPORT/DEPARTMENTAL SUPPLIES 56,017 63,358 52,755 272,262 60,000 -78% 001-2421.36-01 ORDNANCE 52,509 32,938 40,000 10,057 11,000 9% 001-2421.36-04 CLOTHING/ACCOUTERMENTS 50,440 36,312 45,307 13,701 11,000 -20% 001-2421.36-07 DEPARTMENTAL SUPPLIES/FOOD/MEALS 3,447 1,849 3,000 2,574 2,200 -15% 001-2421.36-62 SPECIAL DEPARTMENTAL SUPPLIES 9,474 10,871 34,000 25,646 8,000 -69% 001-2421.38-05 PHOTOGRAPHIC SUPPLIES 0% 1,630
001-2421.41-04 SUNDRY CHARGES/LICENSES/PERMITS/FEES 3,910 2,613 2,000 909 900 -1% 001-2421.41-20 SPECIAL INVESTIGATIONS 960 5,000 2,500 161% 001-2421.41-23 K-9 PROGRAM EXPENSE 0% 1,000
001-2421.41-26 CAL-ID SYSTEM 30,877 31,250 32,900 31,213 32,000 3% 001-2421.50-00 MGMT AND SUPPORT/ISF PAYMENTS - 3,085,724 0% - 001-2421.50-32 ISF PAYMENTS/BLDG MAINT 150,853 186,508 186,508 0% 001-2421.51-73 FLEET MAINTENANCE 817,670 286,896 286,896 0% 001-2421.51-74 ISF PAYMENTS/ADMIN COST 84,170 199,537 199,537 0% 001-2421.51-78 ISF PAYMENTS/COMPUTER 245,075 272,623 272,623 0% 001-2421.56-17 INTERFUND TRANSFERS/POLICE VOLUNTEER FD 1,500 1,500 1,500 1,500 - -100% 001-2421.63-12 DEBT SERVICE PROCEEDS/LEASES (35,231) 0% 001-2421.89-15 NONCAPITALIZED ASSETS/BLDG IMPROVEMENTS 3,904 3,905 0% 001-2421.89-48 NONCAPITALIZED ASSETS/COMPUTER HARDWARE 16,203 1,169 3,036 2,119 0% 001-2421.89-49 NONCAPITALIZED ASSETS/COMPUTER SOFTWARE 10,607 0% 001-2421.89-53 NONCAPITALIZED ASSETS/RADIO EQUIP/RADIOS 1,078 1,000 0% 001-2421.89-56 NONCAPITALIZED ASSETS/MACHINERY EQUIPMENT 29,896 0% 2,500 001-2421.90-15 CAPITAL EXP/BLDG IMPROVEMENTS 0% 2,417
001-2421.90-46 CAPITAL EXP/OFF FURN/EQUIP/FIXTURES 122,984 0% 001-2421.90-48 CAPITAL EXP/COMPUTER HARDWARE 402,903 33,806 22,583 22,582 0% 001-2421.90-52 CAPITAL EXP/VEHICLES 171,806 534,839 404,992 26,289 - -100% 001-2421.90-55 CAPITAL EXP/LEASES 35,231 - - - - 0%
001-2421.90-56 CAPITAL EXP/MACHINERY/EQUIPMENT 76,299 - - - - 0% SUBTOTAL $ 4,579,994 3,017,713 $ 2,446,648 $ 2,049,810 $ 776,926 $ -62% TOTAL $ 15,707,779 13,140,111 $ 11,294,421 $ 10,550,395 $ 11,264,556 $ 7% DRAFT
% CHANGE

OVER PRIOR
YEAR
101

CITY OF BANNING
FY 2026‐2027 PROPOSED OPERATING BUDGET

ACTUALS

UNAUDITED

ACTUALS AMENDED BUDGET

UNAUDITED

ACTUALS PROPOSED
# 2210 DISPATCH 2023‐2024 2024‐2025 2025‐2026 6/30/2026 2026‐2027

PERSONNEL SERVICES
001-2421.10-10 SALARIES & WAGES 559,248 $ 482,273 $ 678,609 $ 510,301 $ 975,840 $ 001-2421.10-30 OVERTIME 274,083 340,801 282,756001-2421.10-51 INCENTIVE PAY 6,865 5,864 35,877 3,090001-2421.10-52 SHIFT DIFFERENTIAL 14,555 14,090 4,032 11,603001-2421.10-56 WORKING OUT OF CLASS 6,213 412 647 1,211001-2421.10-58 EDUCATION INCENTIVE BONUS 37,246 36,107 33,451001-2421.10-70 COMP TIME PAYOFF 3,157 990 2,133 001-2421.10-71 VACATION PAYOFF 890 3,517 5,801 1,838
001-2421.10-72 SICK LEAVE PAYOFF 3,980 14,961 7,109 5,101001-2421.10-73 HOLIDAY PAYOFF 1,543 6,867 6,525 3,521001-2421.10-80 WORKERS COMP-REIMBURSEMENT (19,122) (6,681)001-2421.15-10 FICA 73,539 69,500 57,379 64,624001-2421.15-15 PERS 149,551 105,114 217,732 60,959001-2421.15-20 WORKERS COMP 20,181 18,690 23,009 19,757001-2421.15-30 UNEMPLOYMENT INSURANCE 3,387 2,925 4,140 3,109001-2421.15-40 LIFE INSURANCE 28 28 29 26001-2421.15-70 UTILITY CREDIT 3,610 2,032 3,600 1,538001-2421.15-80 BENEFIT ALLOWANCE 119,469 93,176 136,640 98,462 -001-2421.15-82 UNIFORM ALLOWANCE 132 170 132 208 -001-2421.15-84 VEHICLE ALLOWANCE - 4,200 001-2421.15-88 BOOT ALLOWANCE 875 750 1,000 750 -
001-2421.15-95 FICA REIMBURSEMENT-BENEFIT ALLOWANCE (1,641) (979) - PERSONNEL SUBTOTAL $ 1,198,266 1,254,629 $ 1,188,639 $ 1,097,757 $ 975,840 $ -11%

MAINTENANCE AND OPERATIONS
001-2421.23-06 STAFF TRAINING $ 758 677 $ 3,127 $ 1,060 $ 1,000 $ -6% 001-2421.25-06 OVERTIME MEALS 775 2,176 2,000 1,660 900 -46%001-2421.25-10 VISION ALLOWANCE 750 729 730 0% 001-2421.26-05 UTILITIES/TELEPHONE SERVICE 692 818 800 442 400 -9% 001-2421.32-06 RENT/LEASE EXPENSE - 1,500 0%
001-2421.36-00 MGMT AND SUPPORT/DEPARTMENTAL SUPPLIES 644 247 800 251 250 0% 001-2421.36-04 CLOTHING/ACCOUTERMENTS 1,447 2,079 2,462 744 1,000 34%001-2421.50-00 MGMT AND SUPPORT/ISF PAYMENTS - 204,800 0% - 001-2421.51-74 ISF PAYMENTS/ADMIN COST 15,297 35,950 35,950 - -100% 001-2421.51-78 ISF PAYMENTS/COMPUTER 1,535 0% -
0%
SUBTOTAL $ 209,477 23,218 $ 47,368 $ 40,107 $ 4,280 $ -89% TOTAL $ 1,407,743 1,277,847 $ 1,236,007 $ 1,137,864 $ 980,120 $ -14% DRAFT
% CHANGE

OVER PRIOR
YEAR
102

CITY OF BANNING
FY 2026‐2027 PROPOSED OPERATING BUDGET

ACTUALS

UNAUDITED

ACTUALS AMENDED BUDGET

UNAUDITED

ACTUALS PROPOSED
# 2300 ANIMAL CONTROL 2023‐2024 2024‐2025 2025‐2026 6/30/2026 2026‐2027

PERSONNEL SERVICES
001-2424.10-10 SALARIES & WAGES 125,848 $ 78,676 $ 139,726 $ 64,291 $ 120,650 $ 001-2424.10-30 OVERTIME 4,934 2,570 5,000 1,532
001-2424.10-70 COMP TIME PAYOFF 538 301
001-2424.10-71 VACATION PAYOFF 1,048 439001-2424.10-72 SICK LEAVE PAYOFF 1,424 001-2424.10-73 HOLIDAY PAYOFF 2,410 1,011 1,344 662
001-2424.15-10 FICA 11,171 6,677 11,061 5,182001-2424.15-15 PERS 30,316 7,953 42,447 6,153001-2424.15-20 WORKERS COMP 19,054 11,954 11,550 9,748001-2424.15-30 UNEMPLOYMENT INSURANCE 767 481 853 392001-2424.15-80 BENEFIT ALLOWANCE 30,072 15,740 32,560 10,426001-2424.15-88 BOOT ALLOWANCE 500 250 500 250001-2424.15-95 FICA REIMBURSEMENT-BENEFIT ALLOWANCE (314) PERSONNEL SUBTOTAL $ 126,052 224,758 $ 248,051 $ 98,635 $ 120,650 $ 22%

MAINTENANCE AND OPERATIONS
001-2424.23-02 PRINTING/BINDING $ 1,000 835 $ 137 $ - $ -100% 001-2424.23-03 DUES/SUBSCRIPTIONS 719 0% -
001-2424.23-06 STAFF TRAINING 3,000 2,386 450 0%
001-2424.25-06 OVERTIME MEALS 52 32 40 40 0%
001-2424.26-06 NATURAL GAS SERVICE 569 0% -
001-2424.26-07 RADIO TRANSMISSION SERVICES - 500 0%001-2424.26-08 CELLULAR PHONE SERVICE 1,056 611 1,000 468 480 2% 001-2424.30-02 REPAIR/MAINTENANCE-BUILDINGS 2,417 7,950 - -100% 001-2424.30-06 REPAIR/MAINTENANCE-EQUIPMENT 1,000 2,000 0%001-2424.32-06 RENT/LEASE EXPENSE 11,130 12,000 11,130 10,200 -8%001-2424.33-90 ANIMAL CONTROL SERVICES 22,764 27,575 60,000 30,216 25,000 -17% 001-2424.36-00 MGMT AND SUPPORT/DEPARTMENTAL SUPPLIES 915 2,000 318 500 57% 001-2424.36-04 CLOTHING/ACCOUTERMENTS 5,091 5,500 300 0% 001-2421.50-00 MGMT AND SUPPORT/ISF PAYMENTS - 54,716 0% - 001-2424.50-32 ISF PAYMENTS/BLDG MAINT 8,760 8,760 - -100% 001-2424.51-74 ISF PAYMENTS/ADMIN COST 1,229 2,931 2,931 - -100%001-2424.51-78 ISF PAYMENTS/COMPUTER 7,519 8,368 8,368 - -100%001-2424.89-48 NONCAPITALIZED ASSETS/COMPUTER HARDWARE 81 - 0% SUBTOTAL $ 94,164 43,116 $ 115,009 $ 64,784 $ 37,970 $ -41% TOTAL $ 220,216 267,874 $ 363,060 $ 163,419 $ 158,620 $ -3% DRAFT
% CHANGE

OVER PRIOR
YEAR
103

CITY OF BANNING
FY 2026‐2027 PROPOSED OPERATING BUDGET

ACTUALS

UNAUDITED

ACTUALS AMENDED BUDGET

UNAUDITED

ACTUALS PROPOSED
# 2310 ANIMAL SHELTER 2023‐2024 2024‐2025 2025‐2026 6/30/2026 2026‐2027

PERSONNEL SERVICES
PERSONNEL SUBTOTAL $ - - $ - $ - $ - $ 0%

MAINTENANCE AND OPERATIONS
001-2424.23-42 LATE FEES/PENALTIES $ 140 0%
001-2424.26-06 NATURAL GAS SERVICE 5,855 6,140 0%
001-2424.30-02 REPAIR/MAINTENANCE-BUILDINGS - 6,577 1,500 0% 001-2424.33-90 ANIMAL CONTROL SERVICES 60,000 60,000 0% SUBTOTAL $ 6,577 65,995 $ 67,640 $ - $ - $ -
TOTAL $ 6,577 65,995 $ 67,640 $ - $ - $ 0%

ACTUALS

UNAUDITED

ACTUALS

AMENDED
BUDGET

UNAUDITED

ACTUALS PROPOSED
SUMMARY 2023‐2024 2024‐2025 2025‐2026 6/30/2026 2026‐2027 PERSONNEL SERVICES - $ - $ - $ - $ - $ 0%
MAINTENANCE AND OPERATIONS 65,995 6,577 67,640 - - 0%
TOTAL $ 6,577 65,995 $ 67,640 $ - $ - $ 0%
DRAFT
% CHANGE

OVER PRIOR
YEAR
% CHANGE

OVER PRIOR
YEAR
104

CITY OF BANNING
FY 2026‐2027 PROPOSED OPERATING BUDGET

ACTUALS

UNAUDITED

ACTUALS AMENDED BUDGET

UNAUDITED

ACTUALS PROPOSED
# 2400 FIRE 2023‐2024 2024‐2025 2025‐2026 6/30/2026 2026‐2027

PERSONNEL SERVICES
PERSONNEL SUBTOTAL $ - - $ - $ - $ - $ 0%

MAINTENANCE AND OPERATIONS
001-24422.23-01 ADVERTISING/PUBLISHING $ 193 225 $ 0%
001-24422.23-02 PRINTING/BINDING 5,000 0%
001-24422.23-03 DUES/SUBSCRIPTIONS 274 249 250 302 0%
001-24422.23-05 TRAVEL/CONFERENCES 900 320 500 0%
001-24422.23-19 ALARM SERVICE 1,000 210 0%
001-24422.23-24 PEST ERADICATION SERVICE 1,211 1,048 1,200 0% 001-24422.23-42 LATE FEES/PENALTIES 200 8 1 0%
001-24422.26-01 UTILITIES-BANNING 16,252 21,523 15,750 22,876 20,000 -13% 001-24422.26-05 UTILITIES/TELEPHONE SERVICE 3,290 7,941 2,940 10,628 9,700 -9%001-24422.26-06 NATURAL GAS SERVICE 3,678 4,386 9,000 2,564 2,500 -3%001-24422.26-08 CELLULAR PHONE SERVICE 160 418 0% 001-24422.26-09 SATELLITE TELEVISION 2,988 3,514 3,100 3,259 2,900 -11% 001-24422.30-01 REPAIR/MAINTENANCE GROUNDS/FIELD 22,576 1,122 24,816 0%001-24422.30-02 REPAIR/MAINTENANCE-BUILDINGS 2,886 0% 001-24422.32-06 RENT/LEASE EXPENSE 11,322 7,810 11,100 11,350 2%001-24422.33-11 PROFESSIONAL SERVICES 47,229 34,193 64,806 27,862 25,500 -8% 001-24422.33-93 FIRE SUPPRESSION SERVICE 3,548,521 3,599,143 4,200,000 4,265,666 4,930,184 16% 001-24422.33-95 DIRECT BILL EXP-COUNTY CO 61,422 64,965 46,641 36,940 0% 001-24422.36-00 MGMT AND SUPPORT/DEPARTMENTAL SUPPLIES 1,093 1,150 1,500 344 350 2% 001-24422.41-04 SUNDRY CHARGES/LICENSES/PERMITS/FEES 943 1,974 2,104 0% 001-24422.50-00 MGMT AND SUPPORT/ISF PAYMENTS - 281,540 0% - 001-24422.50-32 ISF PAYMENTS/BLDG MAINT 48,941 66,193 66,193 0% 001-24422.51-73 FLEET MAINTENANCE 2,647 0%
001-24422.51-74 ISF PAYMENTS/ADMIN COST 14,296 34,102 34,102 0% 001-24422.51-78 ISF PAYMENTS/COMPUTER 5,218 5,804 5,804 0%001-24422.89-46 NONCAPITALIZED ASSETS/OFF FURN/EQUIP/FIX 10,661 328 4,500 0% 001-24422.89-56 NONCAPITALIZED ASSETS/MACHINERY EQUIPMENT 2,841 - 5,605 - - 0%001-24422.90-15 CAPITAL EXP/BLDG IMPROVEMENTS - 39,483 76,078 (61) - -100% SUBTOTAL $ 4,026,228 3,847,932 $ 4,575,307 $ 4,490,296 $ 5,002,484 $ 11% TOTAL $ 4,026,228 3,847,932 $ 4,575,307 $ 4,490,296 $ 5,002,484 $ 11% DRAFT
% CHANGE

OVER PRIOR
YEAR
105

CITY OF BANNING
FY 2026‐2027 PROPOSED OPERATING BUDGET
UNAUDITED AMENDED UNAUDITED % CHANGE
# ACTUALS ACTUALS BUDGET ACTUALS PROPOSED OVER PRIOR
2700 BUILDING & SAFETY 2023‐2024 2024‐2025 2025‐2026 6/30/2026 2026‐2027 YEAR

PERSONNEL SERVICES
001-27442.10-10 SALARIES & WAGES 289,012 $ 291,186 $ 558,619 $ 256,961 $ 334,020 $ 001-27442.10-30 OVERTIME 9,222 140 9,112 255 -001-27442.10-51 INCENTIVE PAY 6,069 5,710 1,980 4,760 -001-27442.10-56 WORKING OUT OF CLASS - 9 001-27442.10-57 SEVERANCE SETTLEMENT 27,676 -001-27442.10-58 EDUCATION INCENTIVE BONUS - 2,100001-27442.10-70 COMP TIME PAYOFF 7,763 3,839 4,032 6,135 - 001-27442.10-71 VACATION PAYOFF 7,171 3,972 8,354 13,040 -001-27442.10-72 SICK LEAVE PAYOFF 2,552 4,706 6,332 4,970 -001-27442.10-73 HOLIDAY PAYOFF 5,163 3,669 5,343 4,193 -001-27442.10-90 CAPITALIZED WAGES - (636) 001-27442.15-10 FICA 27,331 24,418 42,831 19,824 -
001-27442.15-15 PERS 60,371 59,484 169,694 23,950 -001-27442.15-20 WORKERS COMP 7,937 7,313 17,089 7,665 -001-27442.15-30 UNEMPLOYMENT INSURANCE 1,770 1,776 3,390 1,568 -001-27442.15-40 LIFE INSURANCE 379 136 461 84 -001-27442.15-50 HEALTH INSURANCE - 3,541 001-27442.15-80 BENEFIT ALLOWANCE 50,794 61,618 92,260 45,878 - 001-27442.15-84 VEHICLE ALLOWANCE 5,336 1,563 10,200 2,804 -001-27442.15-88 BOOT ALLOWANCE - 250 001-27442.15-90 CAPITALIZED FRINGE BENEFITS - (1,164)
001-27442.15-95 FICA REIMBURSEMENT-BENEFIT ALLOWANCE (1,325) - (46) PERSONNEL SUBTOTALS $ 472,686 507,222 $ 928,487 $ 394,197 $ 334,020 $ -15%

MAINTENANCE AND OPERATIONS
001-27442.23-01 ADVERTISING/PUBLISHING $ 1,050 137 $ - $ 0% 001-27442.23-02 PRINTING/BINDING 92 90 793 263 265 1%
001-27442.23-03 DUES/SUBSCRIPTIONS 4,761 6,524 3,700 0% 001-27442.23-05 TRAVEL/CONFERENCES 884 5,234 12,500 - 0% 001-27442.23-06 STAFF TRAINING 5,850 1,149 430 1,500 249% 001-27442.23-33 COMPUTER SERVICES 46,976 9,405 106,245 46,658 - 0% 001-27442.23-42 LATE FEES/PENALTIES - 6,569 0%
001-27442.25-04 VEHICLE ALLOWANCE - 3,000 0%
001-27442.25-06 OVERTIME MEALS 16 377 60 - -100%
001-27442.25-09 TUITION/BOOKS REIMBURSEMENT 240 1,249 - -100% 001-27442.25-10 VISION ALLOWANCE 375 332 - 0%
001-27442.26-08 CELLULAR PHONE SERVICE 969 250 1,463 1,260 -14% 001-27442.30-06 REPAIR/MAINTENANCE-EQUIPMENT 5,410 360 - 0% 001-27442.30-17 REPAIR/MAINTENANCE-SOFTWARE 1,550 5,305 1,755 - -100% 001-27442.32-06 RENT/LEASE EXPENSE 7,706 8,427 -9%
001-27442.32-19 SBITA PRINCIPAL EXPENSE 36,549 0% -
001-27442.33-11 PROFESSIONAL SERVICES 725,750 733,445 646,592 741,865 640,000 -14% 001-27442.36-00 MGMT AND SUPPORT/DEPARTMENTAL SUPPLIES 1,278 993 1,069 893 900 1% 001-27442.38-05 PHOTOGRAPHIC SUPPLIES 13,143 93,857 - 0% 001-27442.41-06 SUNDRY CHARGES/FINES/ASSESSMENTS 12,247 0% - 001-27442.41-28 SUNDRY CHARGES/SMIP FEES TO STATE 17,510 132 10,954 11,000 0% 001-27442.50-00 MGMT AND SUPPORT/ISF PAYMENTS - 298,332 0% - 001-27442.50-32 ISF PAYMENTS/BLDG MAINT 4,318 5,916 5,916 - -100% 001-27442.51-73 FLEET MAINTENANCE 10,540 2,206 2,206 - -100% 001-27442.51-74 ISF PAYMENTS/ADMIN COST 10,219 24,214 24,214 - -100% 001-27442.51-78 ISF PAYMENTS/COMPUTER 32,899 38,560 38,560 - -100%001-27442.62-19 DEBT SERVICE-SBITA INTEREST EXPENSE 4,589 0% - 001-27442.89-48 NONCAPITALIZED ASSETS/COMPUTER HARDWARE 13,234 1,411 3,835 2,524 - -100% 001-27442.89-49 NONCAPITALIZED ASSETS/COMPUTER SOFTWARE 597 36,043 - 0% 001-27442.89-52 NONCAPITALIZED ASSETS/VEHICLES 237 10,821 - 0% SUBTOTAL $ 1,125,887 877,160 $ 1,004,940 $ 886,429 $ 666,331 $ -25% TOTAL $ 1,598,573 1,384,381 $ 1,933,427 $ 1,280,626 $ 1,000,351 $ -22% DRAFT
106

CITY OF BANNING
FY 2026‐2027 PROPOSED OPERATING BUDGET
UNAUDITED AMENDED UNAUDITED % CHANGE
# ACTUALS ACTUALS BUDGET ACTUALS PROPOSED OVER PRIOR
2740 CODE ENFORCEMENT 2023‐2024 2024‐2025 2025‐2026 6/30/2026 2026‐2027 YEAR

PERSONNEL SERVICES
001-27442.10-10 SALARIES & WAGES 233,577 $ 149,869 $ 250,770 $ 188,161 $ 228,170 $ 001-27442.10-30 OVERTIME 56,742 10,673 15,000 3,020 -
001-27442.10-51 INCENTIVE PAY 10,019 2,134 3,238 -
001-27442.10-70 COMP TIME PAYOFF - 931
001-27442.10-71 VACATION PAYOFF 1,334 16,816 1,816 -
001-27442.10-72 SICK LEAVE PAYOFF 2,400 15,500 2,467 -
001-27442.10-73 HOLIDAY PAYOFF 2,870 1,501 2,328 2,957 - 001-27442.15-10 FICA 25,082 16,154 19,819 15,972 -
001-27442.15-15 PERS 65,991 15,354 76,136 18,330 -
001-27442.15-20 WORKERS COMP 18,422 9,568 20,010 12,408 - 001-27442.15-30 UNEMPLOYMENT INSURANCE 1,424 916 1,477 1,149 - 001-27442.15-40 LIFE INSURANCE 47 140 142 -
001-27442.15-70 UTILITY CREDIT 281 905 839 -
001-27442.15-80 BENEFIT ALLOWANCE 47,734 26,831 43,880 31,426 - 001-27442.15-84 VEHICLE ALLOWANCE 656 2,111 1,783 -
001-27442.15-88 BOOT ALLOWANCE 750 250 750 550 -
001-27442.15-95 FICA REIMBURSEMENT-BENEFIT ALLOWANCE (766) - PERSONNEL SUBTOTALS $ 268,721 466,563 $ 435,384 $ 279,973 $ 228,170 $ -19%

MAINTENANCE AND OPERATIONS
001-27442.23-01 ADVERTISING/PUBLISHING $ - 1,275 $ 0%
001-27442.23-02 PRINTING/BINDING 67 300 60 -10%
001-27442.23-03 DUES/SUBSCRIPTIONS 830 (890) 850 263 275 4% 001-27442.23-04 POSTAGE/MAILING COSTS 722 2,815 1,067 1,000 -6% 001-27442.23-05 TRAVEL/CONFERENCES 5,413 1,485 7,200 1,814 1,500 -17% 001-27442.23-06 STAFF TRAINING 167 500 700 550 - -100%
001-27442.23-07 MISC CONTRACT SERVICE 931 1,312 500 1,236 1,060 -14% 001-27442.23-08 NUISANCE ABATEMENT SERVICES 100,000 13,000 0% 001-27442.23-13 DELINQUENT COLLECTION SERVICES - 250 0% 001-27442.23-27 CONTRACT EMPLOYMENT SERVICES 20,779 0% - 001-27442.23-39 WEED ABATEMENT SERVICES 14,287 228,732 141,191 4,031 5,000 24% 001-27442.23-42 LATE FEES/PENALTIES - 571 0%
001-27442.25-06 OVERTIME MEALS 1,915 421 2,266 20 - -100% 001-27442.25-09 TUITION/BOOKS REIMBURSEMENT - 750 0%
001-27442.25-10 VISION ALLOWANCE 250 1,000 - 0%
001-27442.25-11 BOOT ALLOWANCE 0% -
001-27442.26-05 UTILITIES/TELEPHONE SERVICE 2,068 1,540 2,000 1,189 1,000 -16% 001-27442.26-08 CELLULAR PHONE SERVICE - 2,500 0%
001-27442.30-05 REPAIR/MAINTENANCE-VEHICLES - 360 0%
001-27442.30-08 REPAIR/MAINTENANCE-RADIOS 230 275 - 0%
001-27442.30-17 REPAIR/MAINTENANCE-SOFTWARE (10,883) 11,264 10,884 - 0% 001-27442.32-06 RENT/LEASE EXPENSE 1,125 19,666 10,423 12,098 11,100 -8% 001-27442.32-19 SBITA PRINCIPAL EXPENSE 20,827 0% -
001-27442.33-11 PROFESSIONAL SERVICES 8,006 25,100 - 0% 001-27442.36-00 MGMT AND SUPPORT/DEPARTMENTAL SUPPLIES 2,233 359 474 402 400 0% 001-27442.36-04 CLOTHING/ACCOUTERMENTS 9,482 1,150 4,750 7,139 1,500 -79% 001-27442.36-07 DEPARTMENTAL SUPPLIES/FOOD/MEALS 61 61 - 0% 001-27442.38-05 PHOTOGRAPHIC SUPPLIES 5,999 2,001 - 0%
001-27442.45-16 SPECIAL UTILITY COSTS/TOOLS/MISC SUPPLIES - 550 0% 001-27442.50-00 MGMT AND SUPPORT/ISF PAYMENTS - 130,688 0% - 001-27442.50-32 ISF PAYMENTS/BLDG MAINT 8,760 8,760 - -100% 001-27442.51-74 ISF PAYMENTS/ADMIN COST 5,973 14,031 14,031 - -100% 001-27442.51-78 ISF PAYMENTS/COMPUTER 16,420 18,268 18,268 - -100% 001-27442.62-19 DEBT SERVICE-INTEREST/SBITA INTEREST EXPENSE 939 0% - 001-27442.89-46 NONCAPITALIZED ASSETS/OFF FURN/EQUIP/FIX - 250 0% 001-27442.89-48 NONCAPITALIZED ASSETS/COMPUTER HARDWARE 2,117 0% - 001-27442.89-49 NONCAPITALIZED ASSETS/COMPUTER SOFTWARE 13,378 15,329 11,827 11,828 0% 001-27442.89-52 NONCAPITALIZED ASSETS/VEHICLES - 16,737 0% 001-27442.89-56 NONCAPITALIZED ASSETS/MACHINERY EQUIPMENT 2,500 - 0% 001-27442.90-52 CAPITAL EXP/VEHICLES - - - - - 0%
SUBTOTAL $ 423,235 96,261 $ 307,921 $ 82,763 $ 134,723 $ 63% TOTAL $ 691,956 562,824 $ 743,305 $ 362,736 $ 362,893 $ 0% DRAFT
107

CITY OF BANNING
FY 2026‐2027 PROPOSED OPERATING BUDGET
UNAUDITED AMENDED UNAUDITED % CHANGE
# ACTUALS ACTUALS BUDGET ACTUALS PROPOSED OVER PRIOR
2800 PLANNING 2023‐2024 2024‐2025 2025‐2026 6/30/2026 2026‐2027 YEAR

PERSONNEL SERVICES
001-28441.10-10 SALARIES & WAGES 407,962 $ 421,602 $ 566,302 $ 407,543 $ 404,210 $ 001-28441.10-30 OVERTIME 4,005 3,154 3,070 1,824 -
001-28441.10-51 INCENTIVE PAY 6,903 11,729 1,320 8,354 - 001-28441.10-56 WORKING OUT OF CLASS 110 2,438 562 -
001-28441.10-57 SEVERANCE SETTLEMENT 18,451 -
001-28441.10-70 COMP TIME PAYOFF 7,745 7,810 4,946 4,090 - 001-28441.10-71 VACATION PAYOFF 4,781 16,401 8,985 8,014 - 001-28441.10-72 SICK LEAVE PAYOFF 2,704 6,906 6,714 6,513 - 001-28441.10-73 HOLIDAY PAYOFF 4,073 2,644 5,407 2,346 - 001-28441.10-90 CAPITALIZED WAGES - (424)
001-28441.15-10 FICA 35,671 38,552 44,618 33,855 -
001-28441.15-15 PERS 100,135 135,668 171,819 39,001 -
001-28441.15-20 WORKERS COMP 16,743 15,320 12,536 16,018 - 001-28441.15-30 UNEMPLOYMENT INSURANCE 2,493 2,589 3,431 2,490 - 001-28441.15-40 LIFE INSURANCE 744 753 1,268 921 -
001-28441.15-50 HEALTH INSURANCE 2,361 -
001-28441.15-70 UTILITY CREDIT 792 905 689 -
001-28441.15-80 BENEFIT ALLOWANCE 64,475 69,191 89,001 54,030 - 001-28441.15-84 VEHICLE ALLOWANCE 11,346 11,713 18,000 13,069 - 001-28441.15-90 CAPITALIZED FRINGE BENEFITS - (840)
001-28441.15-95 FICA REIMBURSEMENT-BENEFIT ALLOWANCE (399) (331) - PERSONNEL SUBTOTALS $ 749,309 688,733 $ 936,246 $ 599,320 $ 404,210 $ -33%

MAINTENANCE AND OPERATIONS
001-28441.23-01 ADVERTISING/PUBLISHING 16,702 $ 14,197 $ 13,365 $ 9,645 $ 8,900 $ -8% 001-28441.23-02 PRINTING/BINDING 5,454 54,745 (42,672) 248 183 -26% 001-28441.23-03 DUES/SUBSCRIPTIONS 1,554 840 1,530 767 - -100% 001-28441.23-04 POSTAGE/MAILING COSTS 19 220 - 0%
001-28441.23-05 TRAVEL/CONFERENCES 1,828 4,352 6,000 2,638 - -100% 001-28441.23-06 STAFF TRAINING 936 435 4,550 - 0%
001-28441.23-07 MISC CONTRACT SERVICE 2,016 (1,016) - 0% 001-28441.23-27 CONTRACT EMPLOYMENT SERVICES 3,042 9,711 0% - 001-28441.25-05 MILEAGE REIMBURSEMENT 94 199 - 0%
001-28441.25-06 OVERTIME MEALS 128 133 112 247 187 -24% 001-28441.25-09 TUITION/BOOKS REIMBURSEMENT 4,500 4,750 1,090 - -100% 001-28441.25-10 VISION ALLOWANCE 401 0% -
001-28441.26-05 UTILITIES/TELEPHONE SERVICE 7,156 4,681 564 2,404 2,500 4% 001-28441.30-17 REPAIR/MAINTENANCE-SOFTWARE 2,271 1,002 3,060 - 0% 001-28441.32-19 SBITA PRINCIPAL EXPENSE 6,623 0% -
001-28441.33-11 PROFESSIONAL SERVICES 46,751 17,523 241,053 20,562 38,000 85% 001-28441.33-40 LANDSCAPE/IRRIG PLN CK SVC (5,325) 0% - 001-28441.33-41 PLANNING SERVICES 164,080 1,400 51,100 1,400 1,500 7% 001-28441.33-42 GENERAL PLAN UPDATE 21,184 130,984 92,979 42,441 - -100% 001-28441.36-00 MGMT AND SUPPORT/DEPARTMENTAL SUPPLIES 3,991 1,391 3,130 1,021 1,000 -2% 001-28441.36-07 DEPARTMENTAL SUPPLIES/FOOD/MEALS 1,443 132 273 - 0% 001-28441.36-62 SPECIAL DEPARTMENTAL SUPPLIES - - - - - 0% 001-28441.41-13 JOINT AGENCY ASSESSMENT 9,238 8,481 9,360 8,019 10,185 27% 001-28441.42-50 SUNDRY CHARGES/SPC PROGRAMS/MISC EXP - 21 0% 001-28441.50-00 MGMT AND SUPPORT/ISF PAYMENTS - 363,796 0% - 001-28441.50-32 ISF PAYMENTS/BLDG MAINT 4,318 5,916 5,916 - -100% 001-28441.51-74 ISF PAYMENTS/ADMIN COST 9,709 20,758 20,758 - -100% 001-28441.51-78 ISF PAYMENTS/COMPUTER 52,541 60,425 60,425 - -100% 001-28441.62-19 DEBT SERVICE-INTEREST/SBITA INTEREST EXPENSE 1,360 0% - 001-28441.89-46 NONCAPITALIZED ASSETS/OFF FURN/EQUIP/FIX 4,500 - 0% 001-28441.89-48 NONCAPITALIZED ASSETS/COMPUTER HARDWARE 6,757 2,246 5,998 - - 0% SUBTOTALS $ 617,241 367,581 $ 486,175 $ 177,582 $ 62,455 $ -65% TOTAL $ 1,366,550 1,056,314 $ 1,422,421 $ 776,902 $ 466,665 $ -40% DRAFT
108

CITY OF BANNING
FY 2026‐2027 PROPOSED OPERATING BUDGET
UNAUDITED AMENDED UNAUDITED % CHANGE
# ACTUALS ACTUALS BUDGET ACTUALS PROPOSED OVER PRIOR
3000 ENGINEERING 2023‐2024 2024‐2025 2025‐2026 6/30/2026 2026‐2027 YEAR

PERSONNEL SERVICES
001-30442.10-10 SALARIES & WAGES 319,668 $ 268,195 $ 276,597 $ 214,810 $ - $ 001-30442.10-10 SALARIES & WAGES from Engineering personnel $ 394,630 001-30442.10-10 SALARIES & WAGES from Streets personnel $ 24,920 001-30442.10-10 SALARIES & WAGES salaries from water personnel $ 74,390 001-30442.10-30 OVERTIME 216 98 2,000 183 -
001-30442.10-51 INCENTIVE PAY 5,477 4,223 4,467 3,515 - 001-30442.10-56 WORKING OUT OF CLASS - 222
001-30442.10-70 COMP TIME PAYOFF 3,588 7,138 2,865 258 - 001-30442.10-71 VACATION PAYOFF 1,078 14,555 4,946 2,458 - 001-30442.10-72 SICK LEAVE PAYOFF 10,940 7,676 3,986 8,716 - 001-30442.10-73 HOLIDAY PAYOFF 2,196 1,602 3,237 1,704 - 001-30442.10-90 CAPITALIZED WAGES (15,561) (10,425) -
001-30442.15-10 FICA 25,414 22,469 23,247 16,669 -
001-30442.15-15 PERS 74,565 67,525 103,263 17,513 -
001-30442.15-20 WORKERS COMP 16,818 14,459 15,274 11,819 - 001-30442.15-30 UNEMPLOYMENT INSURANCE 1,953 1,636 2,049 1,312 - 001-30442.15-40 LIFE INSURANCE 461 341 425 250 -
001-30442.15-70 UTILITY CREDIT 138 -
001-30442.15-80 BENEFIT ALLOWANCE 36,814 29,846 35,420 23,439 - 001-30442.15-84 VEHICLE ALLOWANCE 6,410 4,329 5,760 3,156 - 001-30442.15-88 BOOT ALLOWANCE 75 75 75 75 -
001-30442.15-90 CAPITALIZED FRINGE BENEFITS (5,419) (3,269) (9,206) - 001-30442.15-95 FICA REIMBURSEMENT-BENEFIT ALLOWANCE (638) (330) - PERSONNEL SUBTOTALS $ 430,472 484,193 $ 474,075 $ 306,098 $ 493,940 $ 61%

MAINTENANCE AND OPERATIONS
001-30442.23-01 ADVERTISING/PUBLISHING 1,322 $ 5,121 $ 1,433 $ 1,777 $ 500 $ -72% 001-30442.23-02 PRINTING/BINDING 6,751 3,749 460 500 9% 001-30442.23-03 DUES/SUBSCRIPTIONS 669 514 1,500 519 500 -4% 001-30442.23-04 POSTAGE/MAILING COSTS 35 85 200 - 0%
001-30442.23-05 TRAVEL/CONFERENCES 4,805 986 4,942 360 - -100% 001-30442.23-06 STAFF TRAINING 1,535 2,746 6,000 - 0%
001-30442.23-27 CONTRACT EMPLOYMENT SERVICES 515 9,098 29,832 - -100% 001-30442.23-42 LATE FEES/PENALTIES - 7 0%
001-30442.25-09 TUITION/BOOKS REIMBURSEMENT 1,125 1,125 - -100% 001-30442.25-10 VISION ALLOWANCE 265 250 250 0%
001-30442.26-05 UTILITIES/TELEPHONE SERVICE 2,937 3,014 3,000 2,472 - -100% 001-30442.30-17 REPAIR/MAINTENANCE-SOFTWARE 2,762 1,026 3,467 2,500 0% 001-30442.32-02 RENTAL OF BLDG 2,371 2,371 2,500 - 0%
001-30442.32-06 RENT/LEASE EXPENSE 9,000 6,358 1,295 1,620 25% 001-30442.33-11 PROFESSIONAL SERVICES 13,438 17,032 91,143 31,207 5,000 -84% 001-30442.33-51 PROFESSIONAL/SPL PROCESSING CONSULTANT - 1,500 -100% 001-30442.33-53 ENGINEERING SERVICES 1,445,108 1,248,220 2,592,573 1,355,682 1,024,000 -24% 001-30442.36-00 MGMT AND SUPPORT/DEPARTMENTAL SUPPLIES 3,299 3,222 4,022 3,029 2,000 -34% 001-30442.50-00 MGMT AND SUPPORT/ISF PAYMENTS - 362,952 0% - 001-30442.50-32 ISF PAYMENTS/BLDG MAINT 10,075 13,803 13,803 - -100% 001-30442.51-73 FLEET MAINTENANCE 13,989 0% -
001-30442.51-74 ISF PAYMENTS/ADMIN COST 17,838 42,174 42,174 - -100% 001-30442.51-78 ISF PAYMENTS/COMPUTER 85,255 99,421 99,421 - -100% 001-30442.56-04 INTERFUND TRANSFERS/GAS TAX STREET FD 346,000 346,000 336,000 -3% 001-30442.89-48 NONCAPITALIZED ASSETS/COMPUTER HARDWARE 4,191 3,034 5,000 - 0% 001-30442.89-49 NONCAPITALIZED ASSETS/COMPUTER SOFTWARE 3,000 2,961 3,000 1% SUBTOTALS $ 1,669,534 1,610,409 $ 3,237,304 $ 1,933,615 $ 1,375,870 $ -29% TOTAL $ 2,100,006 2,094,601 $ 3,711,379 $ 2,239,713 $ 1,869,810 $ -17% DRAFT
109

CITY OF BANNING
FY 2026‐2027 PROPOSED OPERATING BUDGET
UNAUDITED AMENDED UNAUDITED % CHANGE
# ACTUALS ACTUALS BUDGET ACTUALS PROPOSED OVER PRIOR
3600 PARKS 2023‐2024 2024‐2025 2025‐2026 6/30/2026 2026‐2027 YEAR

PERSONNEL SERVICES
001-36461.10-10 SALARIES & WAGES 289,211 $ 293,048 $ 359,711 $ 300,180 $ 260,470 $ 001-36461.10-30 OVERTIME 34,587 46,330 40,000 41,540 -
001-36461.10-51 INCENTIVE PAY 2,959 2,982 1,650 2,877 - 001-36461.10-55 STANDBY PAY 25,243 28,891 27,500 28,473 - 001-36461.10-56 WORKING OUT OF CLASS 1,124 6,021 2,595 - 001-36461.10-70 COMP TIME PAYOFF 3,930 4,257 2,037 5,061 - 001-36461.10-71 VACATION PAYOFF 3,374 1,195 4,918 919 - 001-36461.10-72 SICK LEAVE PAYOFF 1,037 3,894 460 -
001-36461.10-73 HOLIDAY PAYOFF 3,363 3,670 3,456 6,464 - 001-36461.10-90 CAPITALIZED WAGES (2,105) -
001-36461.15-10 FICA 28,836 30,633 27,203 29,168 -
001-36461.15-15 PERS 66,737 64,848 109,695 26,442 -
001-36461.15-20 WORKERS COMP 23,932 24,700 29,706 25,065 - 001-36461.15-30 UNEMPLOYMENT INSURANCE 1,766 1,823 2,193 1,850 - 001-36461.15-40 LIFE INSURANCE 197 197 202 180 -
001-36461.15-70 UTILITY CREDIT 2,068 1,937 1,980 1,892 - 001-36461.15-80 BENEFIT ALLOWANCE 67,826 69,265 79,940 68,950 - 001-36461.15-84 VEHICLE ALLOWANCE 2,340 2,716 2,340 1,991 - 001-36461.15-88 BOOT ALLOWANCE 854 764 1,025 766 -
001-36461.15-90 CAPITALIZED FRINGE BENEFITS (307) -
001-36461.15-95 FICA REIMBURSEMENT-BENEFIT ALLOWANCE (273) (4) - PERSONNEL SUBTOTALS $ 583,276 555,574 $ 698,570 $ 544,874 $ 260,470 $ -52%

MAINTENANCE AND OPERATIONS
001-36461.23-06 STAFF TRAINING $ 158 1,500 $ - $ -100%
001-36461.23-17 TREE TRIMMING SERVICE 23,125 12,160 30,000 8,946 15,000 68% 001-36461.23-19 ALARM SERVICE 2,700 630 - 0%
001-36461.23-24 PEST ERADICATION SERVICE 9,371 6,048 17,290 7,560 5,040 -33% 001-36461.23-29 LANDSCAPE MAINTENANCE 102,209 103,819 113,860 132,393 146,312 11% 001-36461.25-01 UNIFORM ALLOWANCE 1,000
001-36461.25-02 UNIFORM PURCHASE/MAINTENANCE 3,282 2,695 4,000 3,044 - -100% 001-36461.25-06 OVERTIME MEALS 61 84 150 42 50 19%
001-36461.25-10 VISION ALLOWANCE 300 300 0%
001-36461.26-01 UTILITIES-BANNING 254,788 335,930 257,000 291,029 300,000 3% 001-36461.26-05 UTILITIES/TELEPHONE SERVICE 1,010 1,404 1,700 1,287 1,300 1% 001-36461.26-06 NATURAL GAS SERVICE 249 283 1,000 247 250 1% 001-36461.30-01 REPAIR/MAINTENANCE GROUNDS/FIELD 24,017 35,813 47,203 15,017 13,000 -13% 001-36461.30-02 REPAIR/MAINTENANCE-BUILDINGS 685 397 5,000 2,755 2,000 -27% 001-36461.30-06 REPAIR/MAINTENANCE-EQUIPMENT 7,606 13,560 15,077 6,468 3,500 -46% 001-36461.30-07 REPAIR/MAINTENANCE-FENCING 2,810 6,946 10,000 4,705 5,000 6% 001-36461.30-16 REPAIR/MAINTENANCE-IRRIGATION 12,824 18,490 23,139 13,880 9,100 -34% 001-36461.32-02 RENTAL OF BLDG-HANGER 2,371 2,371 2,371 2,370 0% 001-36461.32-05 EQUIPMENT RENTAL 920 1,020 2,800 407 - -100% 001-36461.32-06 RENT/LEASE EXPENSE 38,000 50,650 20,457 19,200 -6% 001-36461.33-11 PROFESSIONAL SERVICES 38,171 2,346 29,513 - 0% 001-36461.33-18 CUSTODIAN SERVICES 24,536 691 - 0%
001-36461.36-00 MGMT AND SUPPORT/DEPARTMENTAL SUPPLIES 504 2,099 2,000 1,688 1,500 -11% 001-36461.36-10 FERTILIZER - 9,500 0%
001-36461.36-57 HERBICIDES/WEED CONTROL 110 4,000 - -100% 001-36461.38-50 SUPPLIES/REPAIR PARTS/SUPPLIES 2,976 2,000 1,806 745 -59% 001-36461.38-54 SUPPLIES/GRAFFITI PAINT 2,320 3,132 3,000 906 1,500 66% 001-36461.50-00 MGMT AND SUPPORT/ISF PAYMENTS - 225,704 0% - 001-36461.51-73 FLEET MAINTENANCE 50,323 64,702 64,702 - -100% 001-36461.51-74 ISF PAYMENTS/ADMIN COST 11,031 25,935 25,935 - -100% 001-36461.51-78 ISF PAYMENTS/COMPUTER 12,276 13,675 13,675 - -100% 001-36461.57-01 INTERFUND TRANSFER/LEASE PAYMENT - - 193,507 - 001-36461.89-56 NONCAPITALIZED ASSETS/MACHINERY EQUIPMENT 2,810 4,451 10,000 - 0% 001-36461.90-05 CAPITAL EXP/IRRIGATION IMPROVEMENTS 56,816 47,127 18,505 16,078 - -100% 001-36461.90-37 CAPITAL EXP/REPPLIER PARK IMPROVEMENTS 3,650 125,000 - 0% 001-36461.90-38 CAPITAL EXP/SYLVAN PARK IMPROVEMENTS - 125,000 0% 001-36461.90-56 CAPITAL EXP/MACHINERY/EQUIPMENT 27,354 - 113,185 28,785 - -100% 001-36461.90-69 CAPITAL EXP/LIONS PARK IMPROVEMENTS 5,617 - 375,637 334,555 - -100% SUBTOTALS $ 890,460 646,563 $ 1,516,607 $ 1,192,815 $ 527,167 $ -56% TOTAL $ 1,473,737 1,202,137 $ 2,215,177 $ 1,737,688 $ 787,637 $ -55% DRAFT
110

CITY OF BANNING
FY 2026‐2027 PROPOSED OPERATING BUDGET
UNAUDITED AMENDED UNAUDITED % CHANGE
# ACTUALS ACTUALS BUDGET ACTUALS PROPOSED OVER PRIOR
4000 RECREATION 2023‐2024 2024‐2025 2025‐2026 6/30/2026 2026‐2027 YEAR

PERSONNEL SERVICES
001-40461.10-10 SALARIES & WAGES 423,701 $ 442,364 $ 471,785 $ 405,882 $ 548,760 $ 001-40461.10-30 OVERTIME 4,486 8,710 4,800 6,835 -
001-40461.10-51 INCENTIVE PAY 3,759 4,054 1,650 3,464 - 001-40461.10-56 WORKING OUT OF CLASS 16 5,501 2,725 -
001-40461.10-70 COMP TIME PAYOFF 3,930 4,257 2,438 5,635 - 001-40461.10-71 VACATION PAYOFF 3,374 4,183 5,494 3,218 - 001-40461.10-72 SICK LEAVE PAYOFF 3,356 4,230 1,609 -
001-40461.10-73 HOLIDAY PAYOFF 5,374 6,235 3,667 6,151 - 001-40461.15-10 FICA 32,200 34,235 30,884 30,220 -
001-40461.15-15 PERS 81,425 69,003 116,494 31,058 -
001-40461.15-20 WORKERS COMP 24,799 27,170 30,594 25,531 - 001-40461.15-30 UNEMPLOYMENT INSURANCE 2,586 2,733 2,868 2,490 - 001-40461.15-40 LIFE INSURANCE 337 337 346 309 -
001-40461.15-70 UTILITY CREDIT 5,296 5,418 7,200 4,549 - 001-40461.15-80 BENEFIT ALLOWANCE 70,885 62,119 80,680 55,596 - 001-40461.15-84 VEHICLE ALLOWANCE 4,441 4,208 4,440 3,780 - 001-40461.15-88 BOOT ALLOWANCE 82 125 125 125 -
001-40461.15-95 FICA REIMBURSEMENT-BENEFIT ALLOWANCE (1,479) (399) - PERSONNEL SUBTOTALS $ 680,650 668,568 $ 767,296 $ 589,176 $ 548,760 $ -7%

MAINTENANCE AND OPERATIONS
001-40461.23-01 ADVERTISING/PUBLISHING 1,203 $ 414 $ 1,000 $ 593 $ - $ -100% 001-40461.23-02 PRINTING/BINDING 143 4,350 - 0%
001-40461.23-03 DUES/SUBSCRIPTIONS 3,404 3,700 3,150 3,275 - -100% 001-40461.23-05 TRAVEL/CONFERENCES 3,152 6,413 4,000 4,386 - -100% 001-40461.23-06 STAFF TRAINING 288 120 950 736 - -100%
001-40461.23-14 ELECTRICIAN SERVICES 1,000 943 - 0%
001-40461.23-15 CONTRACTUAL SERVICES/RECREATION OFFICIALS/INST 42,189 41,611 51,000 35,962 40,000 11% 001-40461.23-16 LAUNDRY/CLEANING 18 100 - 0%
001-40461.23-19 ALARM SERVICE 450 2,100 - 0%
001-40461.23-24 PEST ERADICATION SERVICE 640 722 2,100 - 0% 001-40461.23-29 LANDSCAPE MAINTENANCE 8,369 6,000 10,780 6,182 7,000 13% 001-40461.23-42 LATE FEES/PENALTIES 1 1 - -100%
001-40461.23-52 CREDIT CARD FEES 4,148 5,442 3,200 - 0% 001-40461.25-02 UNIFORM PURCHASE/MAINTENANCE 1,239 719 2,000 952 1,000 5% 001-40461.25-05 MILEAGE REIMBURSEMENT - 250 0%
001-40461.25-06 OVERTIME MEALS 672 808 75 428 - -100%
001-40461.25-10 VISION ALLOWANCE 115 0% -
001-40461.26-01 UTILITIES-BANNING 10,940 17,784 14,500 17,019 18,000 6% 001-40461.26-05 UTILITIES/TELEPHONE SERVICE 5,172 7,933 6,850 8,401 8,400 0% 001-40461.26-06 NATURAL GAS SERVICE 1,078 733 2,800 823 1,200 46% 001-40461.30-02 REPAIR/MAINTENANCE-BUILDINGS 1,775 19,166 10,038 1,796 2,000 11% 001-40461.30-06 REPAIR/MAINTENANCE-EQUIPMENT 2,161 1,549 6,670 2,857 1,000 -65% 001-40461.30-19 REPAIR/MAINTENANCE-HARDWARE 863 0% -
001-40461.32-05 EQUIPMENT RENTAL - 1,200 0%
001-40461.32-06 RENT/LEASE EXPENSE 154 1,963 2,945 2,143 - -100% 001-40461.33-11 PROFESSIONAL SERVICES 400 4,000 - 0%
001-40461.33-18 CUSTODIAN SERVICES 12,086 14,117 - -100% 001-40461.36-00 MGMT AND SUPPORT/DEPARTMENTAL SUPPLIES 6,803 8,399 32,500 10,419 5,800 -44% 001-40461.36-03 JANITORIAL SUPPLIES 2,651 4,923 7,200 6,006 4,000 -33% 001-40461.36-09 RECREATION SUPPLIES 25,046 26,375 32,425 27,759 30,000 8% 001-40461.36-11 OUTDOOR EQUITY PROGRAM 15,970 8,087 70,693 4,235 9,500 124% 001-40461.36-24 OUTDOOR EQUITY PROGRAM - 346 - -100%
001-40461.41-04 SUNDRY CHARGES/LICENSES/PERMITS/FEES 1,377 2,728 2,550 1,969 2,600 32% 001-40461.42-31 SUNDRY CHARGES/TRANSPORT OUTDOOR EQUITY 21,062 20,056 43,441 20,248 18,500 -9% 001-40461.42-32 SUNDRY CHARGES/ENTRY FEE OUTDOOR EQUITY 11,400 5,576 14,792 6,932 11,000 59% 001-40461.50-00 MGMT AND SUPPORT/ISF PAYMENTS - 440,360 0% - 001-40461.50-32 ISF PAYMENTS/BLDG MAINT 63,289 85,597 85,597 - -100% 001-40461.51-74 ISF PAYMENTS/ADMIN COST 21,344 50,105 50,105 - -100% 001-40461.51-78 ISF PAYMENTS/COMPUTER 49,721 55,300 55,300 - -100% 001-40461.61-11 DEBT SERVICE-PRINCIPAL/PRINCIPAL PMT-LEASE 1,937 0% - 001-40461.62-01 DEBT SERVICE - INTEREST/INTEREST EXP-LEASE 50 0% - 001-40461.89-46 NONCAPITALIZED ASSETS/OFF FURN/EQUIP/FIX 3,749 557 4,000 4,265 2,000 -53% 001-40461.89-48 NONCAPITALIZED ASSETS/COMPUTER HARDWARE 828 6,216 8,910 6,378 2,000 -69% 001-40461.89-49 NONCAPITALIZED ASSETS/COMPUTER SOFTWARE 1,905 1,875 4,500 3,152 3,000 -5% 001-40461.90-27 CAPITAL EXP/SWIMMING POOL IMPROVEMENT 100,000 - 0% SUBTOTALS $ 641,172 315,705 $ 661,188 $ 380,351 $ 167,000 $ -56% TOTAL $ 1,321,822 984,273 $ 1,428,484 $ 969,527 $ 715,760 $ -26% DRAFT
111

CITY OF BANNING
FY 2026‐2027 PROPOSED OPERATING BUDGET
UNAUDITED AMENDED UNAUDITED % CHANGE
# ACTUALS ACTUALS BUDGET ACTUALS PROPOSED OVER PRIOR
4010 AQUATICS 2023‐2024 2024‐2025 2025‐2026 6/30/2026 2026‐2027 YEAR

PERSONNEL SERVICES
001-40461.10-10 SALARIES & WAGES 141,108 $ 141,064 $ 204,911 $ 112,424 $ - $ 001-40461.10-30 OVERTIME 396 398 2,300 330 -001-40461.10-51 INCENTIVE PAY 137 37 60 - 001-40461.10-56 WORKING OUT OF CLASS - - 79 -
001-40461.10-70 COMP TIME PAYOFF 115 156 -
001-40461.10-71 VACATION PAYOFF 263 598 460 -001-40461.10-72 SICK LEAVE PAYOFF 479 267 230 -001-40461.10-73 HOLIDAY PAYOFF 456 450 231 490 -001-40461.15-10 FICA 4,335 4,876 5,031 3,676 -001-40461.15-15 PERS 7,207 10,386 9,385 2,815 -001-40461.15-20 WORKERS COMP 11,684 11,603 16,939 9,340 -001-40461.15-30 UNEMPLOYMENT INSURANCE 862 856 1,250 689 -001-40461.15-40 LIFE INSURANCE 28 28 29 26 -001-40461.15-70 UTILITY CREDIT 407 452 450 383 -001-40461.15-80 BENEFIT ALLOWANCE 5,860 5,115 5,750 4,161 -001-40461.15-84 VEHICLE ALLOWANCE 420 298 420 358 -001-40461.15-88 BOOT ALLOWANCE 41 63 63 63 -001-40461.15-95 FICA REIMBURSEMENT-BENEFIT ALLOWANCE (13) - PERSONNEL SUBTOTALS $ 176,322 173,308 $ 247,445 $ 135,698 $ - $ -100%

MAINTENANCE AND OPERATIONS
001-40461.23-06 STAFF TRAINING $ 3,621 1,200 $ 3,000 $ 8 $ - $ -100% 001-40461.23-14 ELECTRICIAN SERVICES - 1,250 0%
001-40461.23-15 CONTRACTUAL SERVICES/RECREATION OFFICIALS/INST 1,040 2,087 1,500 826 - -100% 001-40461.23-19 ALARM SERVICE 1,200 210 - 0%
001-40461.23-29 LANDSCAPE MAINTENANCE 13,090 9,800 14,637 14,778 14,000 -5% 001-40461.25-02 UNIFORM PURCHASE/MAINTENANCE 284 1,442 2,200 1,959 - -100% 001-40461.26-01 UTILITIES-BANNING 49,022 24,169 38,500 43,138 42,000 -3% 001-40461.26-06 NATURAL GAS SERVICE 10,191 8,873 18,800 13,106 12,500 -5%001-40461.30-02 REPAIR/MAINTENANCE-BUILDINGS 8,350 131 81 1,500 1757% 001-40461.30-06 REPAIR/MAINTENANCE-EQUIPMENT 8,000 16,765 11,347 6,000 -47% 001-40461.30-12 REPAIR/MAINTENANCE-POOL 208 2,000 500 140% 001-40461.36-00 MGMT AND SUPPORT/DEPARTMENTAL SUPPLIES 750 425 305 500 64% 001-40461.36-08 DEPT SUPPLIES /CHEM/GASES/POOL SUPPLS 9,371 14,347 20,000 20,484 15,000 -27% 001-40461.36-09 RECREATION SUPPLIES 1,867 1,749 1,400 1,387 - -100%001-40461.36-22 DEPT SUPPLIES/SNACK CONCESSION 5,024 4,351 3,500 3,941 - -100%001-40461.41-04 SUNDRY CHARGES/LICENSES/PERMITS/FEES 1,336 1,105 2,000 998 1,475 48% 001-40461.50-00 PARKS & RECREATION/ISF PAYMENTS - 190,508 0% - 001-40461.50-32 ISF PAYMENTS/BLDG MAINT 38,778 28,671 38,778 - -100%001-40461.51-74 ISF PAYMENTS/ADMIN COST 71,453 30,542 71,453 - -100%001-40461.89-46 NONCAPITALIZED ASSETS/OFF FURN/EQUIP/FIXTURES - 1,748 0% 001-40461.89-56 NONCAPITALIZED ASSETS/MACHINERY EQUIPMENT 3,000 10,000 0% SUBTOTALS $ 307,159 125,810 $ 247,318 $ 222,796 $ 96,475 $ -57% TOTAL $ 483,481 299,118 $ 494,763 $ 358,494 $ 96,475 $ -73% DRAFT
112

CITY OF BANNING
FY 2026‐2027 PROPOSED OPERATING BUDGET
UNAUDITED AMENDED UNAUDITED % CHANGE
# ACTUALS ACTUALS BUDGET ACTUALS PROPOSED OVER PRIOR
4020 DAY CARE 2023‐2024 2024‐2025 2025‐2026 6/30/2026 2026‐2027 YEAR

PERSONNEL SERVICES
001-40461.10-10 SALARIES & WAGES 20,545 $ 46,259 $ 11,494 $ 24,224 $ - $ 001-40461.10-30 OVERTIME 260 -001-40461.10-56 WORKING OUT OF CLASS - - 129 -001-40461.15-10 FICA 826 352 167 560 - 001-40461.15-15 PERS 76 248 313 -
001-40461.15-20 WORKERS COMP 1,565 3,714 951 2,037 -001-40461.15-30 UNEMPLOYMENT INSURANCE 122 283 71 150 -001-40461.15-70 UTILITY CREDIT 12 -001-40461.15-80 BENEFIT ALLOWANCE 42 - PERSONNEL SUBTOTALS $ 51,331 22,974 $ 12,683 $ 27,414 $ - $ -100%

MAINTENANCE AND OPERATIONS
001-40461.36-00 DEPARTMENTAL SUPPLIES 1,156 $ - $ 0%
001-40461.36-09 RECREATION SUPPLIES 6,529 6,150 8,000 5,180 - -100% 001-40461.50-00 MGMT AND SUPPORT/ISF PAYMENTS - 3,560 - 0% 001-40461.51-74 ISF PAYMENTS/ADMIN COST 233 556 556 - -100% SUBTOTALS $ 10,867 6,762 $ 8,556 $ 5,736 $ - $ -100%
TOTAL $ 62,197 29,736 $ 21,239 $ 33,149 $ - $ -100%
DRAFT
113

CITY OF BANNING
FY 2026‐2027 PROPOSED OPERATING BUDGET
UNAUDITED AMENDED UNAUDITED % CHANGE
# ACTUALS ACTUALS BUDGET ACTUALS PROPOSED OVER PRIOR
4050 SENIOR CENTER 2023‐2024 2024‐2025 2025‐2026 6/30/2026 2026‐2027 YEAR

PERSONNEL SERVICES
001-40461.10-10 SALARIES & WAGES 74,775 $ 85,808 $ 100,972 $ 70,257 $ - $ 001-40461.10-30 OVERTIME 2,298 2,651 3,000 1,813 -001-40461.10-51 INCENTIVE PAY 2,259 2,074 1,908 - 001-40461.10-70 COMP TIME PAYOFF - 183
001-40461.10-71 VACATION PAYOFF - 357001-40461.10-72 SICK LEAVE PAYOFF - 484001-40461.10-73 HOLIDAY PAYOFF 694 667 457 512 - 001-40461.15-10 FICA 6,268 6,782 6,434 4,826 -001-40461.15-15 PERS 12,402 31,676 23,199 4,711 -001-40461.15-20 WORKERS COMP 2,988 3,512 8,204 3,149 -001-40461.15-30 UNEMPLOYMENT INSURANCE 454 524 606 430 -001-40461.15-70 UTILITY CREDIT 1,308 1,353 1,350 1,135 -001-40461.15-80 BENEFIT ALLOWANCE 12,403 10,503 10,970 8,638 -001-40461.15-88 BOOT ALLOWANCE 41 62 63 63 - - - - - -
PERSONNEL SUBTOTALS $ 145,798 115,705 $ 156,279 $ 97,441 $ - $ -100%

MAINTENANCE AND OPERATIONS
001-40461.23-03 DUES/SUBSCRIPTIONS $ 150 245 $ 450 $ 150 $ 160 $ 7% 001-40461.23-05 TRAVEL/CONFERENCES 3,500 1,285 - 0%
001-40461.23-06 STAFF TRAINING - 500 0%
001-40461.23-19 ALARM SERVICE 2,220 210 - 0%001-40461.23-24 PEST ERADICATION SERVICE 780 698 1,000 800 0%001-40461.23-29 LANDSCAPE MAINTENANCE 5,781 6,000 8,574 8,185 7,000 -14% 001-40461.23-42 LATE FEES/PENALTIES 2 3 - -100%
001-40461.25-06 OVERTIME MEALS 24 16 60 - 0%
001-40461.25-10 VISION ALLOWANCE 115 0% -
001-40461.26-01 UTILITIES-BANNING 7,898 7,429 7,000 8,534 8,600 1% 001-40461.26-05 UTILITIES/TELEPHONE SERVICE 332 498 600 463 500 8% 001-40461.26-06 NATURAL GAS SERVICE 2,954 3,358 4,750 2,542 4,000 57%001-40461.30-02 REPAIR/MAINTENANCE-BUILDINGS 26 5,000 750 2805% 001-40461.30-06 REPAIR/MAINTENANCE-EQUIPMENT 750 1,375 0%001-40461.32-06 RENT/LEASE EXPENSE - 2,559 0%001-40461.33-18 CUSTODIAN SERVICES - 467 0% 001-40461.36-00 MGMT AND SUPPORT/DEPARTMENTAL SUPPLIES 2,985 4,595 4,550 2,898 3,500 21% 001-40461.36-09 RECREATION SUPPLIES 235 140 167 8 - -100% 001-40461.36-65 SENIOR PROGRAM SUPPLIES 1,171 833 1,279 1,268 1,500 18%001-40461.50-00 MGMT AND SUPPORT/ISF PAYMENTS 112,712 - 0% - 001-40461.50-32 ISF PAYMENTS/BLDG MAINT 37,849 27,984 37,849 - -100% 001-40461.51-74 ISF PAYMENTS/ADMIN COST 17,287 7,383 17,287 - -100% 001-40461.51-78 ISF PAYMENTS/COMPUTER 3,419 3,069 3,419 - -100%001-40461.89-56 NONCAPITALIZED ASSETS/MACHINERY EQUIPMENT 3,861 - - 0% 001-40461.90-56 CAPITAL EXP/MACHINERY/EQUIPMENT - 7,728 0% SUBTOTALS $ 146,751 63,722 $ 102,606 $ 82,632 $ 27,560 $ -67% TOTAL $ 292,550 179,427 $ 258,885 $ 180,073 $ 27,560 $ -85% DRAFT
114

CITY OF BANNING
FY 2026‐2027 PROPOSED OPERATING BUDGET
UNAUDITED AMENDED UNAUDITED % CHANGE
# ACTUALS ACTUALS BUDGET ACTUALS PROPOSED OVER PRIOR
5400 COMMUNITY ENHANCEMENT 2023‐2024 2024‐2025 2025‐2026 6/30/2026 2026‐2027 YEAR

PERSONNEL SERVICES
PERSONNEL SUBTOTAL $ - - $ - $ - $ - $ 0%

MAINTENANCE AND OPERATIONS
001-54446.41-30 COMMUNITY SERVICES - $ - $ 2,000 $ - $ - $ 0% 001-54446.41-36 STAGECOACH DAYS APPROPRIATION 94,063 36,904 41,600 40,000 - -100%001-54446.41-86 COMMUNITY PROMOTION 10,139 15,987 25,001 24,411 -001-54446.41-58 4TH OF JULY CELEBRATION 40,954 39,189 43,000 23,340 - -100%001-54446.41-59 PLAYHOUSE BOWL 12,500 12,500 14,500 12,500 - -100%001-54446.41-60 DISASTER SURVIVAL EXPO 2,024 2,616 5,000 2,966 - -100%001-54446.41-86 COMMUNITY PROMOTION - - - - - 0%001-54446.50-00 MGMT AND SUPPORT/ISF PAYMENTS - 14,236 0% -001-54446.51-74 ISF PAYMENTS/ADMIN COST 410 979 979 - -100% SUBTOTALS $ 121,432 160,090 $ 132,080 $ 104,197 $ - $ -100% TOTAL $ 121,432 160,090 $ 132,080 $ 104,197 $ - $ -100% UNAUDITED AMENDED UNAUDITED % CHANGE

ACTUALS ACTUALS BUDGET ACTUALS PROPOSED OVER PRIOR
SUMMARY 2023‐2024 2024‐2025 2025‐2026 6/30/2026 2026‐2027 YEARPERSONNEL SERVICES - $ - $ - $ - $ - $ 0% MAINTENANCE AND OPERATIONS 160,090 121,432 132,080 104,197 - -100% TOTALS $ 121,432 160,090 $ 132,080 $ 104,197 $ - $ -100% DRAFT
115

CITY OF BANNING
FY 2026‐2027 PROPOSED OPERATING BUDGET
UNAUDITED AMENDED UNAUDITED % CHANGE
# ACTUALS ACTUALS BUDGET ACTUALS PROPOSED OVER PRIOR
9600 REFUSE 2023‐2024 2024‐2025 2025‐2026 6/30/2026 2026‐2027 YEAR

PERSONNEL SERVICES
001-96453.10-10 SALARIES & WAGES 151,225 $ 170,325 $ 203,783 $ 158,484 $ 67,290 $ 001-96453.10-30 OVERTIME 215 727 717 -
001-96453.10-51 INCENTIVE PAY 2,115 2,921 1,898 2,842 - 001-96453.10-56 WORKING OUT OF CLASS 5,085 1,293 -
001-96453.10-70 COMP TIME PAYOFF 2,659 931 1,541 2,752 - 001-96453.10-71 VACATION PAYOFF 2,783 2,053 2,799 4,993 - 001-96453.10-72 SICK LEAVE PAYOFF 648 931 2,345 767 -
001-96453.10-73 HOLIDAY PAYOFF 1,683 2,603 1,960 1,463 - 001-96453.10-90 CAPITALIZED WAGES (451) -
001-96453.15-10 FICA 12,778 14,119 15,176 13,915 -
001-96453.15-15 PERS 42,529 80,575 62,260 15,477 -
001-96453.15-20 WORKERS COMP 7,711 8,060 8,094 6,346 -
001-96453.15-30 UNEMPLOYMENT INSURANCE 955 1,039 1,240 975 - 001-96453.15-40 LIFE INSURANCE 239 239 245 165 -
001-96453.15-70 UTILITY CREDIT 741 1,795 1,800 1,548 -
001-96453.15-80 BENEFIT ALLOWANCE 23,230 40,016 42,349 32,960 - 001-96453.15-84 VEHICLE ALLOWANCE 2,328 2,326 2,325 1,891 - 001-96453.15-88 BOOT ALLOWANCE 87 69 -
001-96453.15-90 CAPITALIZED FRINGE BENEFITS (120) -
001-96453.15-95 FICA REIMBURSEMENT-BENEFIT ALLOWANCE (17) - PERSONNEL SUBTOTALS $ 328,727 256,422 $ 347,815 $ 246,588 $ 67,290 $ -73%

MAINTENANCE AND OPERATIONS
001-96453.23-01 ADVERTISING/PUBLISHING 24,292 $ 24,097 $ 30,000 $ 2,184 $ - $ -100% 001-96453.23-02 PRINTING/BINDING 956 1,142 5,500 1,675 1,000 -40% 001-96453.23-03 DUES/SUBSCRIPTIONS 2,780 2,807 27,171 2,823 - -100% 001-96453.23-04 POSTAGE/MAILING COSTS 42 6,500 - -100%
001-96453.23-05 TRAVEL/CONFERENCES 80 1,500 - 0%
001-96453.23-06 STAFF TRAINING 347 3,000 35 - -100%
001-96453.23-10 CONTRACTED REFUSE SERVICE 10,173 25,000 - 0% 001-96453.25-05 MILEAGE REIMBURSEMENT - 500 0%
001-96453.25-06 OVERTIME MEALS - 5 0%
001-96453.25-10 VISION ALLOWANCE 150 79 - 0%
001-96453.26-08 CELLULAR PHONE SERVICE - 186 468 500 7% 001-96453.30-17 REPAIR/MAINTENANCE-SOFTWARE (0) 29,470 85,000 28,829 30,000 4% 001-96453.32-06 RENT/LEASE EXPENSE - (206,565) - - -
001-96453.32-16 RENTAL/LEASE/SBITA - - - - -
001-96453.32-19 SBITA PRINCIPAL EXPENSE (0) (84,710) 0% - 001-96453.33-11 PROFESSIONAL SERVICES 11,814 38,721 120,080 47,949 142,320 197% 001-96453.33-41 PLANNING SERVICES 20,000 37,500 - 0%
001-96453.36-00 MGMT AND SUPPORT/DEPARTMENTAL SUPPLIES 2,024 876 1,000 1,064 500 -53% 001-96453.36-07 DEPARTMENTAL SUPPLIES/FOOD/MEALS 527 650 750 970 500 -48% 001-96453.41-46 SUNDRY CHARGES/SPC PROGRAMS/COMMUNITY PROM 3,616 14,435 23,500 943 3,000 218% 001-96453.45-15 SPECIAL UTILITY COSTS/RECYCLING EXPENSES 9,480 5,887 6,500 9,884 5,000 -49% 001-96453.49-01 BAD DEBT EXPENSE 11,724 0% -
001-96453.50-00 MGMT AND SUPPORT/ISF PAYMENTS - 160,552 0% - 001-96453.50-32 ISF PAYMENTS/BLDG MAINT 1,121 0% -
001-96453.51-71 ISF PAYMENTS/INSURANCE 16,480 0% -
001-96453.51-74 ISF PAYMENTS/ADMIN COST 7,935 0% -
001-96453.51-78 ISF PAYMENTS/COMPUTER 1,294 0% -
001-96453.55-01 INTERFUND TRANSFERS/TRANSFER TO GEN FUND 14,275 0% - 001-96453.56-04 INTERFUND TRANSFERS/GAS TAX STREET FD 398,914 432,000 432,000 432,000 450,000 4% 001-96453.62-19 DEBT SERVICE-INTEREST/SBITA INTEREST EXPENSE 2,729 0% - 001-96453.90-22 CAPITAL EXP/FENCING IMPROVEMENTS 43,010 83,007 50,000 0% 001-96453.90-52 CAPITAL EXP/VEHICLES 774 0% -
001-96453.90-56 CAPITAL EXP/MACHINERY/EQUIPMENT 120,653 13,035 16,000 - - 0% SUBTOTALS $ 475,594 662,135 $ 904,592 $ 528,866 $ 682,820 $ 29% TOTAL $ 804,321 918,558 $ 1,252,407 $ 775,454 $ 750,110 $ -3% DRAFT
116
Enterprise Funds
117

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. 118

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%) 119

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. 120

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% 121

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. 122

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% 123

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. 124

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. 125

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. 126

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. 127

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. 128

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% 129

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. 130

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. 131

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. 132

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. 133

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. 134

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. 135

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. 136

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% 137

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. 138

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. 139

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. 140

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. 141

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. 142

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. 143

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. 144
Internal Service Funds
145

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. 146

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. 147

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. 148

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. 149

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. 150

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. 151

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 - 152
Special Revenue Funds
153

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. 154

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. 155

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. 156

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% 157

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. 158

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. 159

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. 160

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. 161

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. 162

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. 163

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. 164

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. 165

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. 166

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. 167

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. 168

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. 169

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. 170

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. 171

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. 172

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. 173

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. 174

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. 175

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. 176

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. 177

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. 178

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. 179

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. 180

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. 181

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. 182

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. 183

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. 184

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. 185

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. 186

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. 187

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. 188

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. 189

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. 190

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. 191

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. 192

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. 193
Authorized Positions
194
1 City of Banning
Office of the City Manager
TO: Banning City Council
FROM: Elizabeth Gibbs, City Manager
RE: Proposed FY2026-27 Authorized Position Changes
As you are aware, the City Council declared a fiscal emergency for the City of Banning on June 23, 2026 (Resolution No. 2026-102), and staff have since been implementing Banning's Workout Plan to Fiscal Sustainability as the City's roadmap back to structural balance. This memo presents, for your consideration, the specific position-by-position changes to the City's Authorized Position List that implements the smaller organization contemplated by the FY 2026- 27 budget, department by department and fund by fund.

The positions identified for reduction in Attachment 1 are not abstractions; many represent longtenured employees and, in several cases, entire divisions. I have tried to protect direct public safety and core service delivery positions wherever the numbers allowed, while eliminating vacant positions first and consolidating management and administrative layers before touching front-line staff. Where filled positions are proposed for elimination, my staff and I will complete the appropriate personnel processes, and, where applicable, our meet-and-confer obligations, before any change takes effect.

Citywide Scope of the Proposed Changes
Attachment 1 compares the City's authorized positions for FY 2024-26 against the positions proposed for FY 2026-27, classification by classification, across every City fund. Citywide, the proposed list reduces authorized full-time equivalents (FTEs) from 252.00 to 184.25 — a net reduction of 67.75 positions, or roughly 27 percent of the organization.

The reduction is concentrated in the General Fund, which carries the City's greatest structural imbalance. The Police Department alone accounts for 13.50 of the reduced FTEs, though sworn patrol staffing (Officer through Sergeant ranks) is held largely intact; the reductions instead fall on command and support positions, along with several vacant officer positions. The former City Manager's Office is reduced by 8.00 FTEs as homeless services, communications, and grants functions are eliminated or restructured, and Building & Safety, Recreation, and Aquatics see significant reductions reflecting reduced service levels the City can no longer sustain — Aquatics is eliminated in full (13.00 FTEs).

The changes are not one-directional. A small number of positions are proposed for addition where they are needed to sustain core operations or reflect functions moving between funds: a Development Services Director in Engineering; a Multimedia Specialist in Computer Services; a Management Analyst, Office Specialist, and partial Community Services Director allocation in the Transit Fund; and a Public Works Program Manager and the reclassification of the Public Works Director to Assistant City Manager position. The full list of eliminated and added positions 195
2 by department follows. The enterprise funds (Water, Electric, Wastewater, and Airport) are largely held stable, consistent with their independent rate-funded operations.

Proposed Changes in Authorized Positions by Department
The classification-level changes summarized above are detailed below by department.

Departments not listed (Council, Economic Development, City Clerk, Meter Readers, Building Maintenance, Airport Fund, Generation & Transmission, and Wastewater Fund) have no proposed change in authorized positions.

City Manager (9.00 → 1.00 FTE)
Eliminated:
• Homeless Services Coordinator
• Case Manager Specialist (4 positions)
• Communications Manager
• Grants Program Manager
• Assistant City Manager (position relocated to the Water Fund; see below) Personnel (5.00 → 3.00 FTE)
Eliminated:
• Risk & Safety Analyst
• Human Resources Manager
Finance (13.00 → 10.00 FTE)
Eliminated:
• Accounting Specialist (1 position)
• Accountant (1 of 2 positions)
• Deputy Finance Director
Purchasing (4.00 → 3.00 FTE)
Eliminated:
• Contracts Specialist
TV Government (1.00 → 0.00 FTE)
Eliminated:
• Multimedia Specialist
196
3 Police (48.50 → 35.00 FTE)
Eliminated:
• Police Cadet (0.50 FTE)
• Police Officer (4 positions)
• Police Corporal (1 position)
• Police Sergeant (1 position)
• Police Lieutenant (3 positions)
• Police Captain
• Records Technician (1 position)
• Records Technician II
• Support Services Manager/Executive Assistant
Dispatch (9.00 → 6.00 FTE)
Eliminated:
• Dispatcher (2 positions)
• Dispatcher Supervisor
Animal Control (2.00 → 1.00 FTE)
Eliminated:
• Animal Control Officer (1 of 2 positions)
Building & Safety (6.00 → 2.00 FTE)
Eliminated:
• Office Specialist
• Building Permit Specialist (1 of 2 positions)
• Building Inspector
• Senior Building Inspector
Code Enforcement (2.00 → 1.00 FTE)
Eliminated:
• Code Compliance Officer
Planning (4.00 → 2.00 FTE)
Eliminated:
• Assistant Planner
• Community Development Director
197
4 Engineering (5.75 → 4.00 FTE)
Eliminated:
• Associate Engineer (0.75 FTE)
• Senior Civil Engineer
• Deputy Public Works Director/City Engineer
Added:
• Development Services Director (new position)
Utility Billing & Account (10.00 → 9.00 FTE)
Eliminated:
• Customer Service & Billing Manager
Computer Services (4.00 → 5.00 FTE)
Added:
• Multimedia Specialist (new position)
Fleet (5.00 → 4.00 FTE)
Eliminated:
• Fleet Mechanic II (1 of 3 positions)
Parks (4.00 → 2.00 FTE)
Eliminated:
• Senior Maintenance Worker
• Parks Supervisor
Recreation (15.00 → 5.50 FTE)
Eliminated:
• Recreation Leader (11 part-time positions, 0.50 FTE each) • Senior Recreation Leader (0.50 FTE)
• Seasonal Recreation Leader (0.50 FTE)
• Office Specialist (reduced from 1.00 to 0.50 FTE)
• Recreation Manager
• Maintenance Worker I
• Parks and Recreation Director
Added:
• Community Services Director (0.50 FTE, new position shared with the Transit Fund) 198
5 Aquatics (13.00 → 0.00 FTE) — entire program eliminated Eliminated:
• Lifeguard (18 part-time positions, 0.50 FTE each)
• Pool Manager (3 positions)
• Assistant Pool Manager
• Cashier – Pool (4 positions)
Streets (6.00 → 5.00 FTE)
Eliminated:
• Work Release Crew Leader
Transit Fund (12.00 → 14.00 FTE)
Added:
• Management Analyst (new position)
• Office Specialist (0.50 FTE, new position)
• Community Services Director (0.50 FTE, new position shared with Recreation) Water Fund (23.00 → 23.00 FTE; net neutral)
Eliminated:
• Management Analyst
• Public Works Director
Added:
• Public Works Program Manager (new position)
• Assistant City Manager (position relocated from the City Manager's Office; see above) Electric Fund (30.00 → 29.00 FTE)
Eliminated:
• Public Benefits Analyst
Refuse (2.00 → 1.00 FTE)
Eliminated:
• Public Works Program Manager
Note: the Police Department also retains one Community Services Officer position that is authorized but not funded in the FY 2026-27 proposal (no change from FY 2024-26). 199
6 Employee Relations
Many of the positions identified for reduction are represented by one of the City's bargaining units. Consistent with the Meyers-Milias-Brown Act, staff will complete meet-and-confer obligations with the affected employee organizations on the impact and effects of these changes before any reduction affecting a represented position is implemented. This memo and Attachment 1 are shared with Council for transparency on the overall scope of the proposed organization; implementation of individual position actions will follow the City's adopted personnel rules and applicable labor agreements.

Conclusion
I recognize the scale of these changes and the impact it will have on employees and on the services this organization delivers. It reflects the reality of the fiscal emergency the Council declared, and the structural changes needed to bring the City back to sustainability. cc: Attachment 1 — Proposed FY 2026-27 Authorized Position List 200
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