Account Type
2024/25
Actuals
2025/26
Adopted
Budget
2025/26
Annual
Projection
2026/27
Proposed
Budget
15 - CITY MANAGER 1,018,350 1,451,013 3,746,180 1,303,371 Personnel Services 619,432 834,113 765,516 836,471
5100 - REGULAR SALARIES 376,871 574,845 427,100 550,002 5200 - PART-TIME SALARIES 1,502 28,751 33,800 51,854
5300 - OVERTIME 1,117 - - -
5500 - PAID HOLIDAY 22,557 - 29,250 -
5510 - PAID VACATION 13,440 - 35,079 -
5520 - PAID SICK LEAVE 10,273 - 10,344 -
5560 - PAID COMPENSATORY LEAVE 4,034 - 6,100 -
5900 - FICA AND MEDI TAXES 30,094 34,465 35,777 38,995
5910 - PERS RETIREMENT EMPLOYER 54,421 61,455 57,572 51,957 5930 - HEALTH INSURANCE 89,988 118,882 111,200 120,899
5931 - VISION 1,184 1,363 1,350 1,363
5932 - DENTAL 5,495 6,678 4,230 6,678
5933 - LIFE 655 874 5,354 7,342
5991 - CAR AND CELL ALLOWANCE 7,800 6,800 8,360 7,380
Operations 242,847 316,900 371,300 466,900
6100 - OUTSIDE PROFESSIONAL SERVICES 164,933 205,000 297,300 355,000 7316 - AUTO MAINT&REPAIR- ENTERPRISE 376 15,000 3,100 15,000 7336 - LEASE & RENTALS - ENTERPRISE - 15,000 15,000 15,000 7700 - OFFICE SUPPLIES 6,138 5,000 2,600 5,000
7755 - SPECIAL DEPARTMENTAL EXPENSE 8,538 29,100 8,500 29,100 7756 - COGS MEETINGS EXPENSE 14,942 20,000 15,000 20,000 7850 - PUBLICATIONS & DUES 6,688 7,000 9,100 7,000
7900 - TRAVEL/TRAINING/EDUCATION 13,215 10,600 13,600 10,600 7905 - CONFERENCES/SEMINARS 7,035 10,200 7,100 10,200
9194 - CAPITAL LEASE-PRINCIPAL EXP 20,683 - - -
9195 - CAPITAL LEASE-INTEREST EXP 298 - - -
Capital Outlay 156,070 300,000 2,609,364 -
9300 - CAPITAL OUTLAY 156,070 300,000 2,609,364 -
2119 - ARPA-FISCAL HEALTH & SUSTAINAB 156,070 300,000 2,609,364 - Summary by Funding Source 1,018,350 1,451,013 3,746,180 1,303,371 001 - GENERAL FUND 512,954 799,077 731,359 854,757
090 - BCHA- OPERATING FUND 189,484 242,239 177,280 206,646 100 - AMERICAN RESCUE PLAN ACT 2021 177,052 300,000 2,609,364 - 108 - SANITATION/REFUSE FUND 107,307 83,034 193,672 213,170 220 - CRA-LOW/MOD SUCCESSOR AGENCY 31,553 26,664 34,505 28,797 FY2026/27 Proposed Budget
Expense by Department
37 Page 517
Account Type
2024/25
Actuals
2025/26
Adopted
Budget
2025/26
Annual
Projection
2026/27
Proposed
Budget
25 - HUMAN RESOURCES 5,002,862 5,675,874 5,856,665 6,655,164 Personnel Services 4,715,246 5,402,874 5,368,665 6,076,164 5100 - REGULAR SALARIES 157,462 280,347 179,400 291,159 5200 - PART-TIME SALARIES 38,962 27,629 17,900 108,784
5500 - PAID HOLIDAY 5,985 - 9,300 -
5510 - PAID VACATION 693 - 7,600 -
5520 - PAID SICK LEAVE 2,560 - 2,100 -
5900 - FICA AND MEDI TAXES 15,775 13,118 17,800 29,351
5910 - PERS RETIREMENT EMPLOYER 13,661 12,198 16,300 31,931 5925 - ANNUAL UNFUND PENSION COST 3,974,276 4,570,000 4,518,200 5,042,909 5930 - HEALTH INSURANCE 493,530 483,236 583,265 550,180 5931 - VISION 2,093 2,686 1,900 2,886
5932 - DENTAL 10,083 12,841 11,400 14,341
5933 - LIFE 167 818 2,300 3,424
5991 - CAR AND CELL ALLOWANCE - - 1,200 1,200
Operations 275,915 273,000 488,000 579,000
6100 - OUTSIDE PROFESSIONAL SERVICES 90,470 62,000 67,200 67,000 6405 - PERSONNEL INVESTIGATION - 90,000 - 90,000
7215 - INSURANCE SETTLEMENT-OTHER 7,715 16,000 14,200 16,000 7216 - LIABILITY CLAIM- C.WARREN & CO 115,714 - 306,000 300,000 7510 - ADVERTISING 2,163 5,000 6,600 5,000
7700 - OFFICE SUPPLIES 9,264 8,000 11,500 9,000
7755 - SPECIAL DEPARTMENTAL EXPENSE 7,880 10,000 20,000 10,000 7850 - PUBLICATIONS & DUES - 5,000 2,500 5,000
7900 - TRAVEL/TRAINING/EDUCATION 4,086 10,000 5,000 10,000 7905 - CONFERENCES/SEMINARS 7,005 4,000 7,000 4,000
7907 - CITYWIDE TRAINING 7,684 30,000 25,000 30,000
7908 - TUITION REIMBURSEMENT 23,936 33,000 23,000 33,000 Capital Outlay 11,700 - - -
9300 - CAPITAL OUTLAY 11,700 - - -
2121 - ARPA-IT IMPROVEMENTS 11,700 - - -
Summary by Funding Source 5,002,861.7 5,675,873.6 5,856,665.0 6,655,164.0 001 - GENERAL FUND 403,512.8 489,344.9 458,200.0 789,255.0 100 - AMERICAN RESCUE PLAN ACT 2021 11,700.0 - - -
106 - RETIREMENT FUND 4,470,934.5 5,041,550.0 5,088,565.0 5,559,909.0 850 - RISK MANAGEMENT FUND 116,714.4 144,978.7 309,900.0 306,000.0 FY2026/27 Proposed Budget
Expense by Department
38 Page 518
Account Type
2024/25
Actuals
2025/26
Adopted
Budget
2025/26
Annual
Projection
2026/27
Proposed
Budget
40 - FINANCE DEPARTMENT 1,836,812 1,701,911 1,807,817 1,876,895 Personnel Services 987,342 928,311 1,008,920 910,295
5100 - REGULAR SALARIES 642,744 716,236 637,200 700,770 5200 - PART-TIME SALARIES 6,831 - - -
5500 - PAID HOLIDAY 37,911 - 40,900 -
5510 - PAID VACATION 25,308 - 53,100 -
5520 - PAID SICK LEAVE 19,181 - 20,500 -
5560 - PAID COMPENSATORY LEAVE 562 - 400 -
5900 - FICA AND MEDI TAXES 54,462 35,362 56,100 33,560
5910 - PERS RETIREMENT EMPLOYER 71,761 50,863 62,000 48,883 5930 - HEALTH INSURANCE 119,296 108,157 115,800 104,135 5931 - VISION 701 2,522 880 2,181
5932 - DENTAL 5,623 12,355 11,700 10,685
5933 - LIFE 1,762 1,616 8,860 8,880
5991 - CAR AND CELL ALLOWANCE 1,200 1,200 1,480 1,200
Operations 688,438 773,600 693,800 966,600
6100 - OUTSIDE PROFESSIONAL SERVICES 529,658 671,400 609,900 864,400 7300 - EQUIPMENT MAINT & REPAIR 6,288 - - -
7320 - OTHER EQUIPMENT/TOOLS/RENTALS 41,761 50,000 37,500 50,000 7700 - OFFICE SUPPLIES 2,938 5,000 3,200 5,000
7755 - SPECIAL DEPARTMENTAL EXPENSE 14,915 34,500 38,900 34,500 7850 - PUBLICATIONS & DUES 2,695 2,700 1,600 2,700
7900 - TRAVEL/TRAINING/EDUCATION 1,662 5,000 1,500 5,000 7905 - CONFERENCES/SEMINARS 1,130 5,000 1,200 5,000
9194 - CAPITAL LEASE-PRINCIPAL EXP 82,295 - - -
9195 - CAPITAL LEASE-INTEREST EXP 5,096 - - -
Capital Outlay 161,031 - 105,097 -
9300 - CAPITAL OUTLAY 161,031 - 105,097 -
2106 - SPRINGBROOK UPGRADE 14,233 - 105,097 -
2121 - ARPA-IT IMPROVEMENTS & UPGRADE 24,156 - - -
2123 - CLEAR GOV 122,643 - - -
Summary by Funding Source 1,836,812 1,701,911 1,807,817 1,876,895 001 - GENERAL FUND 1,567,547 1,523,159 1,500,710 1,693,237 090 - BCHA- OPERATING FUND 47,295 69,589 71,760 65,514
100 - AMERICAN RESCUE PLAN ACT 2021 132,068 - 105,097 - 210 - CRA- SUCCESSOR AGENCY FUND 9,189 4,400 - 4,400
650 - MEASURE-M-FUND - 35,713 42,150 38,256
680 - PROP-C-FUND 56,274 46,773 61,760 52,714
850 - RISK MANAGEMENT FUND 24,440 22,277 26,340 22,775
FY2026/27 Proposed Budget
Expense by Department
39 Page 519
Account Type
2024/25
Actuals
2025/26
Adopted
Budget
2025/26
Annual
Projection
2026/27
Proposed
Budget
45 - CITY ATTORNEY 585,014 674,500 603,400 584,000
Operations 585,014 674,500 603,400 584,000
6105 - LEGAL SERVICES 585,014 674,500 603,400 584,000
Summary by Funding Source 585,014 674,500 603,400 584,000 001 - GENERAL FUND 459,464 263,000 456,100 300,000
090 - BCHA- OPERATING FUND 20,319 30,000 108,300 30,000 108 - SANITATION/REFUSE FUND 26,982 29,000 29,000 29,000 210 - CRA- SUCCESSOR AGENCY FUND 67,496 102,500 - 125,000 850 - RISK MANAGEMENT FUND 10,754 250,000 10,000 100,000 FY2026/27 Proposed Budget
Expense by Department
40 Page 520
Account Type
2024/25
Actuals
2025/26
Adopted
Budget
2025/26
Annual
Projection
2026/27
Proposed
Budget
50 - CITY CLERK 333,807 605,959 431,620 454,569
Personnel Services 253,591 246,959 243,900 274,124
5100 - REGULAR SALARIES 158,798 180,097 141,700 200,554 5500 - PAID HOLIDAY 9,417 - 10,600 -
5510 - PAID VACATION 9,570 - 16,700 -
5520 - PAID SICK LEAVE 11,663 - 9,500 -
5560 - PAID COMPENSATORY LEAVE 962 - 1,500 -
5900 - FICA AND MEDI TAXES 14,571 13,777 13,700 15,342
5910 - PERS RETIREMENT EMPLOYER 14,497 15,272 14,900 16,947 5930 - HEALTH INSURANCE 32,255 33,355 32,300 34,886
5931 - VISION 100 682 100 682
5932 - DENTAL 1,322 3,339 1,200 3,339
5933 - LIFE 437 437 1,700 2,375
Operations 80,216 269,000 104,600 180,445
6100 - OUTSIDE PROFESSIONAL SERVICES 62,271 110,000 90,800 153,945 6430 - CODIFICATION 2,833 5,000 2,800 5,000
6440 - ELECTION EXPENDITURES - 105,000 - -
7316 - AUTO MAINT&REPAIR- ENTERPRISE 1,881 15,000 - -
7336 - LEASE & RENTALS - ENTERPRISE - 15,000 - -
7510 - ADVERTISING - 5,000 500 5,000
7700 - OFFICE SUPPLIES 1,847 3,500 1,500 3,500
7755 - SPECIAL DEPARTMENTAL EXPENSE 2,995 4,000 3,800 4,000 7850 - PUBLICATIONS & DUES - 2,000 - 2,000
7900 - TRAVEL/TRAINING/EDUCATION 2,777 2,500 3,200 3,000 7905 - CONFERENCES/SEMINARS 5,611 2,000 2,000 4,000
Capital Outlay - 90,000 83,120 -
9300 - CAPITAL OUTLAY - 90,000 83,120 -
2121 - ARPA-IT IMPROVEMENTS & UPGRADE - 90,000 83,120 - Summary by Funding Source 333,807 605,959 431,620 454,569 001 - GENERAL FUND 333,807 515,959 348,500 454,569
100 - AMERICAN RESCUE PLAN ACT 2021 - 90,000 83,120 -
FY2026/27 Proposed Budget
Expense by Department
41 Page 521
Account Type
2024/25
Actuals
2025/26
Adopted
Budget
2025/26
Annual
Projection
2026/27
Proposed
Budget
60 - COMMUNITY SERVICE PROGRAMS 8,356,502 10,317,832 4,763,227 4,878,296 Personnel Services 2,500,071 2,649,517 2,351,985 2,428,146 5100 - REGULAR SALARIES 735,306 912,609 736,000 826,040 5200 - PART-TIME SALARIES 1,169,592 1,277,399 1,004,300 1,202,134 5300 - OVERTIME 19,730 4,500 16,700 17,000
5500 - PAID HOLIDAY 45,901 - 41,900 -
5510 - PAID VACATION 38,070 - 78,500 -
5520 - PAID SICK LEAVE 33,269 - 51,100 -
5550 - PAID WEEKEND STANDBY 45 - - -
5560 - PAID COMPENSATORY LEAVE 618 - 1,900 -
5570 - PAID IN LIEU OF ANNUAL LEAVE 1,694 - 2,900 -
5900 - FICA AND MEDI TAXES 156,239 157,122 137,800 139,811 5910 - PERS RETIREMENT EMPLOYER 145,730 119,860 127,800 110,882 5930 - HEALTH INSURANCE 145,321 152,190 143,100 111,021 5931 - VISION 766 3,749 1,045 3,067
5932 - DENTAL 4,643 18,365 3,700 15,026
5933 - LIFE 1,947 2,402 3,800 1,966
5991 - CAR AND CELL ALLOWANCE 1,200 1,320 1,440 1,200
Operations 1,649,535 2,053,202 1,786,200 2,117,638
6100 - OUTSIDE PROFESSIONAL SERVICES 896,279 933,690 907,500 998,126 6410 - FINGERPRINT/LIVESCAN 2,080 2,000 1,500 2,000
6415 - SERVICE BY OTHER GOVT UNITS 223,251 300,000 277,300 300,000 6800 - TELEPHONE 6,600 9,000 6,500 9,000
7000 - UTILITIES SERVICES-GENERAL 179,662 255,000 220,300 255,000 7300 - EQUIPMENT MAINT & REPAIR 6,583 - - -
7310 - MAINTENANCE SUPPLIES 8,709 12,000 7,800 12,000
7315 - AUTOMOTIVE MAINT & REPAIR 328 - - -
7316 - AUTO MAINT&REPAIR- ENTERPRISE 2,532 15,000 3,000 15,000 7336 - LEASE & RENTALS - ENTERPRISE - 15,000 10,700 15,000 7450 - ONE DAY EXCURSIONS EXPENSES 14,079 50,000 14,000 50,000 7451 - BELL 5K 30,164 39,000 23,600 39,000
7453 - SENIOR PROGRAMS 17,929 22,000 10,500 22,000
7510 - ADVERTISING 8,322 10,000 2,900 10,000
7700 - OFFICE SUPPLIES 18,079 30,000 16,200 30,000
7755 - SPECIAL DEPARTMENTAL EXPENSE 6,908 20,000 16,900 20,000 7758 - EDUCATION PROGRAM SUPPLIES 10,194 18,000 10,200 18,000 7760 - SPECIAL EVENTS/PROGRAMS 145,876 220,000 199,300 220,000 7765 - SNACK BAR 5,564 6,000 5,500 6,000
7770 - SPORTS PROGRAM SUPPLIES 42,109 70,512 42,000 70,512 7790 - UNIFORMS AND CLOTHING 12,035 12,000 3,000 12,000 7900 - TRAVEL/TRAINING/EDUCATION 9,676 10,000 6,000 10,000 7905 - CONFERENCES/SEMINARS 2,576 4,000 1,500 4,000
Capital Outlay 4,206,897 5,615,113 625,042 332,512
9300 - CAPITAL OUTLAY 4,206,897 5,615,113 625,042 332,512 2107 - WEBSITE REDESIGN 76,834 155,000 73,016 -
2108 - LIVE STREAM UPGRADE 2,850 - - -
2118 - ARPA-COMMUNITY SERVICE PROG 521,616 700,000 376,626 - 2121 - ARPA-IT IMPROVEMENTS & UPGRADE - - 18,800 -
3062 - PRITCHARD FIELD IMPROVMNT PROJ 3,605,104 4,760,113 156,600 332,512 3069 - RPOSD/TAP PROGRAM 493 - - -
Summary by Funding Source 8,356,502 10,317,832 4,763,227 4,878,296 001 - GENERAL FUND 3,295,296 3,901,723 3,287,255 3,661,096 100 - AMERICAN RESCUE PLAN ACT 2021 607,863 855,000 468,442 - 332 - OTHER GRANTS 493 - - -
610 - PRITCHARD FIELD IMPRVMNT GRANT 3,625,512 4,777,826 187,060 351,644 620 - MEASURE A - PARK IMPROVEMENT 24,383 21,039 - -
700 - PROP-A-FUND 802,956 762,244 820,470 865,556
FY2026/27 Proposed Budget
Expense by Department
42 Page 522
Account Type
2024/25
Actuals
2025/26
Adopted
Budget
2025/26
Annual
Projection
2026/27
Proposed
Budget
70 - COMMUNITY DEVELOPMENT 6,118,425 6,833,152 5,928,579 6,346,134 Personnel Services 798,806 1,337,516 1,047,589 1,156,065 5100 - REGULAR SALARIES 376,454 972,857 539,149 806,264 5200 - PART-TIME SALARIES 91,577 57,503 108,834 51,854
5300 - OVERTIME 687 - - -
5500 - PAID HOLIDAY 25,916 - 39,200 -
5510 - PAID VACATION 49,836 - 36,600 -
5520 - PAID SICK LEAVE 34,958 - 28,900 -
5560 - PAID COMPENSATORY LEAVE 5,265 - 4,100 -
5570 - PAID IN LIEU OF ANNUAL LEAVE 2,881 - - -
5900 - FICA AND MEDI TAXES 44,952 51,115 56,121 36,522
5910 - PERS RETIREMENT EMPLOYER 45,104 65,034 90,600 52,342 5930 - HEALTH INSURANCE 115,054 167,520 137,800 190,509 5931 - VISION 610 3,408 1,325 2,726
5932 - DENTAL 3,438 16,696 3,260 13,356
5933 - LIFE 1,074 2,184 1,700 1,747
5991 - CAR AND CELL ALLOWANCE 1,000 1,200 - 744
Operations 4,142,090 5,176,636 4,822,270 5,190,069
6100 - OUTSIDE PROFESSIONAL SERVICES 1,576,818 1,960,624 1,683,400 1,591,349 6800 - TELEPHONE 641 1,100 450 1,100
6900 - POSTAGE 4,174 - - 500
7000 - UTILITIES SERVICES-GENERAL 693,199 618,000 693,500 692,600 7205 - PROPERTY INSURANCE 193,771 193,770 193,770 193,770 7300 - EQUIPMENT MAINT & REPAIR 377,542 667,600 947,400 667,600 7315 - AUTOMOTIVE MAINT & REPAIR - 4,000 - -
7316 - AUTO MAINT&REPAIR- ENTERPRISE 6,316 30,000 6,900 34,000 7320 - OTHER EQUIPMENT/TOOLS/RENTALS 7,890 2,000 2,500 5,000 7336 - LEASE & RENTALS - ENTERPRISE - 30,000 24,700 30,000 7402 - BUILDING IMPROVEMENT 429,795 139,842 208,100 200,000 7415 - PLAN CHECK 30,705 25,000 30,400 30,000
7600 - MISCELLANEOUS 319 702,700 16,500 702,700
7700 - OFFICE SUPPLIES 8,383 10,300 7,800 11,200
7755 - SPECIAL DEPARTMENTAL EXPENSE 774,749 757,500 983,350 985,550 7850 - PUBLICATIONS & DUES 20,163 16,200 12,300 19,200
7900 - TRAVEL/TRAINING/EDUCATION 8,400 7,500 5,200 7,500 7905 - CONFERENCES/SEMINARS 9,223 10,500 6,000 18,000
Capital Outlay 1,177,529 319,000 58,720 -
9300 - CAPITAL OUTLAY 1,177,529 319,000 58,720 -
2092 - ARROYO(CHELI) SPECIFIC PLAN 13,337 53,000 - -
2093 - ARROYO(ATLANTIC) SPECIFIC PLAN 24,194 66,000 - - 2110 - ZONING CODE UPDATE 81,785 200,000 3,000 -
2116 - ARPA-ECONOMIC DEV PROJECTS 347,093 - 50,758 -
2121 - ARPA-IT IMPROVEMENTS & UPGRADE 155,269 - 4,962 - 5101 - BCHA BMHP 180,000 - - -
5102 - BCHA FVMHP 230,851 - - -
5103 - HOUSING UNITS & BELL HOUSE 145,000 - - -
Summary by Funding Source 6,118,425 6,833,152 5,928,579 6,346,134 001 - GENERAL FUND 1,185,683 1,109,295 1,087,135 1,409,382 090 - BCHA- OPERATING FUND 2,334,418 3,084,396 2,910,870 3,158,954 100 - AMERICAN RESCUE PLAN ACT 2021 903,703 319,000 79,425 - 108 - SANITATION/REFUSE FUND 55 120,444 55,000 92,809
210 - CRA- SUCCESSOR AGENCY FUND 72,753 219,883 - 133,435 300 - CDBG-FUND 517,011 693,344 528,399 446,186
305 - PLHA/LOCAL HOUSING PROGRAM 62,201 188,715 71,400 - 332 - OTHER GRANTS 1,042,601 1,098,076 1,196,350 1,105,368 FY2026/27 Proposed Budget
Expense by Department
43 Page 523
Account Type
2024/25
Actuals
2025/26
Adopted
Budget
2025/26
Annual
Projection
2026/27
Proposed
Budget
74 - PUBLIC WORKS 6,326,169 12,651,178 7,534,336 12,754,990 Personnel Services 891,147 1,351,558 1,148,801 1,339,900 5100 - REGULAR SALARIES 519,024 918,625 679,800 938,817 5200 - PART-TIME SALARIES 82,409 154,469 80,600 114,804 5300 - OVERTIME 22,483 18,000 34,650 25,000
5500 - PAID HOLIDAY 25,267 - 35,950 -
5510 - PAID VACATION 14,528 - 25,150 -
5520 - PAID SICK LEAVE 22,252 - 23,530 -
5550 - PAID WEEKEND STANDBY 7,482 - 5,800 -
5560 - PAID COMPENSATORY LEAVE 564 - 4,173 -
5570 - PAID IN LIEU OF ANNUAL LEAVE 14 - - -
5900 - FICA AND MEDI TAXES 52,806 25,704 70,518 16,962
5910 - PERS RETIREMENT EMPLOYER 42,348 28,563 62,000 15,580 5930 - HEALTH INSURANCE 95,901 180,182 113,700 195,021
5931 - VISION 1,075 3,749 1,330 3,408
5932 - DENTAL 3,684 18,365 4,250 16,696
5933 - LIFE 1,310 2,402 6,850 12,414
5991 - CAR AND CELL ALLOWANCE - 1,500 500 1,200
Operations 3,041,315 3,277,685 2,850,987 2,941,091
6100 - OUTSIDE PROFESSIONAL SERVICES 1,844,685 1,974,355 1,670,187 1,556,491 7000 - UTILITIES SERVICES-GENERAL 505,279 557,130 568,100 632,000 7300 - EQUIPMENT MAINT & REPAIR 90,470 75,500 66,000 70,500 7310 - MAINTENANCE SUPPLIES 17,715 53,000 109,000 38,000 7315 - AUTOMOTIVE MAINT & REPAIR 13,121 23,000 12,300 15,000 7316 - AUTO MAINT&REPAIR- ENTERPRISE 16,483 15,000 10,200 15,000 7317 - VEHICLE FUEL 134,430 153,500 134,000 288,000
7320 - OTHER EQUIPMENT/TOOLS/RENTALS 25,813 42,000 24,900 42,500 7335 - LEASE & RENTALS 2,314 5,000 1,000 2,000
7336 - LEASE & RENTALS - ENTERPRISE - 15,000 49,000 15,000 7405 - ENCROACHMENT PERMITS 53,012 50,000 53,000 50,000 7700 - OFFICE SUPPLIES 1,340 5,600 3,800 5,600
7705 - GENERAL SUPPLIES 8,430 9,752 5,000 12,000
7755 - SPECIAL DEPARTMENTAL EXPENSE 136,278 178,600 111,600 82,500 7790 - UNIFORMS AND CLOTHING 7,041 8,000 10,500 25,000
7850 - PUBLICATIONS & DUES 84 1,500 - 500
7900 - TRAVEL/TRAINING/EDUCATION 2,698 16,248 7,400 14,000 7905 - CONFERENCES/SEMINARS 3,187 5,000 - 5,000
9194 - CAPITAL LEASE-PRINCIPAL EXP 150,588 73,500 - 57,000 9195 - CAPITAL LEASE-INTEREST EXP 28,348 16,000 15,000 15,000 Capital Outlay 2,393,708 8,021,934 3,534,548 8,473,999
9300 - CAPITAL OUTLAY 2,393,708 8,021,934 3,534,548 8,473,999 2117 - ARPA-FACILITIES & INFRASTRUCTU 221,487 61,000 88,380 - 2120 - ARPA-FLEET REPLACEMENT PROJ 155,782 - - -
3062 - PRITCHARD FIELD IMPROVMNT PROJ - - - 1,116,279
4070 - PW CAPITAL PROJECT CUDAHY - 33,725 - -
7001 - TRAFFIC SIGNAL BATTERY BACKUP 288,658 5,000 - -
7058 - PARK WATER QUALITY PROJECT 10,719 350,000 315,900 - 7067 - CITYWIDE PED CROSSING IMPRVMNT 23,745 - - -
7068 - RANDOLPH CORRIDOR MAT PROJ 1,476 42,188 - 5,000
7094 - SLURRY SEAL PROJ 191,322 - - -
7147 - CA HIGH SPEED RAIL - 10,000 - -
7150 - ST IMPROVEMENT PROJ FY23-24 1,188,354 - - -
7151 - ST IMPROVEMENT PROJ FY24-25SB1 124,607 985,624 985,565 - 7152 - ATLANTIC AV MEDIAN LANDSCAPING - - - 2,780,000
7153 - FLORA AV ST IMPROVEMENT PROJ - - - 500,000
FY2026/27 Proposed Budget
Expense by Department
44 Page 524
Account Type
2024/25
Actuals
2025/26
Adopted
Budget
2025/26
Annual
Projection
2026/27
Proposed
Budget
74 - PUBLIC WORKS 6,326,169 12,651,178 7,534,336 12,754,990 FY2026/27 Proposed Budget
Expense by Department
7154 - FISHBURN AV ST IMPROVEMENT - - - 500,000
7155 - ANNUAL CONCRETE PROJ FY27 - - - 400,000
7156 - SLURRY SEAL ANNUAL PROJ FY27 - - - 400,000
7157 - ST IMPROVEMENT/SB1 FY27 - - - 1,022,720
7158 - STREET IMPROVEMENTS FY27 - - - 1,400,000
7159 - ADA TRANSITION PLAN - - - 200,000
7180 - TRAFFIC SIGNAL EQPT UPGRADE 60,254 1,401,049 1,400,980 - 7181 - FLORENCE/SLAUSON BRIDGE MAINT. - 20,000 - -
7182 - GAGE BRIDGE REPAIR PROJ 91,948 1,947,782 171,823 - 7185 - SEWER SYSTEM IMPROVEMENT PROJ - 35,000 - -
7191 - SIDEWALK IMPROVEMENT PROJ FY26 - 250,000 - -
7192 - PEDESTRIAN IMPROVEMENTS FY26 - 100,000 - -
7193 - SLURRY SAL PROJECT FY26 - 250,000 - -
7194 - REGIONAL AERIAL IMAGERY - 25,000 - -
7195 - STREET IMPROVEMENT - 1,500,000 218,500 -
7196 - EMERGENCY STREET REPAIR FY26 - 75,000 - 100,000
7197 - PAVEMENT MANAGEMENT PROJECT 25,729 35,000 35,000 - 7198 - ST IMPROVEMENT PRJ FY26 SB1 - 895,566 300,400 -
7199 - SINK HOLE REPAIRS 9,628 - 18,000 50,000
Summary by Funding Source 6,326,169 12,651,178 7,534,336 12,754,990 001 - GENERAL FUND 984,556 1,158,159 1,102,723 1,267,955 100 - AMERICAN RESCUE PLAN ACT 2021 536,357 61,000 88,380 - 103 - AQMD-FUND - 7,200 - -
104 - GAS TAX FUND 840,948 868,326 737,500 1,137,539
105 - SB1 ROAD MAINT & REHAB FUND 776,749 1,703,131 1,107,965 1,022,720 108 - SANITATION/REFUSE FUND 352,625 514,187 417,823 515,929 109 - SEWER FUND 149,090 278,123 182,245 187,117
114 - BIKEWAY/TDA ART-III FUND 1,072 50,000 - -
300 - CDBG-FUND 63,416 62,287 62,287 56,741
332 - OTHER GRANTS 41,462 2,976,527 1,153,380 5,000
333 - CA STATE GRANTS 20,655 55,000 - -
337 - FEDERAL CIP GRANT 51,962 131,923 131,923 1,116,279 450 - LIGHTING & LANDSCAPING FUND 419,634 524,038 429,200 592,974 460 - BELL STREET LIGHTING DISTRICT 312,207 415,000 354,800 365,000 500 - CAPITAL/SPECIAL PROJ FUND - 33,725 - -
600 - MEASURE W - CLEAN WATER PROG 324,200 592,500 566,000 - 610 - PRITCHARD FIELD IMPRVMNT GRANT 3,556 7,897 9,660 8,414 650 - MEASURE-M-FUND 192,292 2,478,918 619,100 3,118,896 670 - MEASURE-R-FUND 249,211 513,042 389,250 1,356,748
680 - PROP-C-FUND 1,005,292 215,193 180,600 2,003,678
770 - CA-RECYCLE GRANT FUND 886 5,000 1,500 -
45 Page 525
Account Type
2024/25
Actuals
2025/26
Adopted
Budget
2025/26
Annual
Projection
2026/27
Proposed
Budget
80 - PUBLIC SAFETY 10,198,632 9,733,473 10,378,546 10,190,287 Personnel Services 8,693,294 8,390,773 8,988,346 8,850,595 5100 - REGULAR SALARIES 4,007,545 4,727,173 4,296,076 4,727,653 5200 - PART-TIME SALARIES 78,436 385,121 78,400 403,447 5213 - PART TIME CADETS 63,894 - 64,900 -
5300 - OVERTIME 1,052,701 1,019,400 1,110,200 906,000
5315 - OVERTIME TRAINING 88,114 - 87,800 85,000
5320 - OVERTIME RANGE 26,775 - 24,500 20,000
5420 - UNIFORM ALLOWANCE 58,497 - 67,500 66,500
5500 - PAID HOLIDAY 274,640 - 258,671 -
5510 - PAID VACATION 362,110 - 338,197 -
5520 - PAID SICK LEAVE 200,716 - 172,388 -
5530 - PAID INJURY ON DUTY 121,947 - 110,800 120,000
5540 - PAID COURT AND ON CALL 83,255 - 69,500 80,000
5550 - PAID WEEKEND STANDBY 35,245 - 35,200 35,000
5560 - PAID COMPENSATORY LEAVE 61,917 - 59,700 -
5570 - PAID IN LIEU OF ANNUAL LEAVE - - 6,300 -
5900 - FICA AND MEDI TAXES 188,528 391,190 180,202 392,529 5910 - PERS RETIREMENT EMPLOYER 896,486 825,031 862,122 858,854 5930 - HEALTH INSURANCE 985,378 939,134 1,032,200 986,763 5931 - VISION 11,032 15,677 10,242 14,995
5932 - DENTAL 60,811 76,800 54,728 73,461
5933 - LIFE 6,161 10,046 10,120 14,194
5991 - CAR AND CELL ALLOWANCE 1,200 1,200 1,200 1,200
5992 - BENEFITS EXPENSE 25,433 - 55,000 55,000
7785 - UNIFORMS-EXPLORERS 2,475 - 2,400 10,000
Operations 1,226,702 1,242,700 1,297,600 1,339,692
6100 - OUTSIDE PROFESSIONAL SERVICES 768,294 710,500 773,500 801,000 6415 - SERVICE BY OTHER GOVT UNITS 6,058 5,000 5,500 6,800 7000 - UTILITIES SERVICES-GENERAL 61,925 71,200 61,300 71,200 7300 - EQUIPMENT MAINT & REPAIR 34,510 47,500 42,900 49,000 7315 - AUTOMOTIVE MAINT & REPAIR 76,162 125,000 146,600 145,000 7316 - AUTO MAINT&REPAIR- ENTERPRISE 9,220 - - -
7320 - OTHER EQUIPMENT/TOOLS/RENTALS - 15,000 - -
7336 - LEASE & RENTALS - ENTERPRISE - - 28,600 23,692
7700 - OFFICE SUPPLIES 36,406 28,600 55,800 28,600
7749 - SHOOTING PRACTICE 242 1,000 2,500 2,000
7750 - SHOOTING RANGE SUPPLIES 15,794 8,000 13,500 8,000 7755 - SPECIAL DEPARTMENTAL EXPENSE 89,432 101,500 96,300 101,500 7783 - YOUTH SERVICES BUREAU - 1,000 3,200 1,000
7785 - UNIFORMS-EXPLORERS 2,088 4,600 - 4,600
7787 - POLICE-EXPLORERS 5,575 3,500 2,500 3,500
7850 - PUBLICATIONS & DUES 13,707 15,800 12,000 15,800
7900 - TRAVEL/TRAINING/EDUCATION 62,657 78,000 53,400 78,000 7905 - CONFERENCES/SEMINARS 1,172 - - -
9194 - CAPITAL LEASE-PRINCIPAL EXP 42,549 25,000 - -
9195 - CAPITAL LEASE-INTEREST EXP 911 1,500 - -
Capital Outlay 278,637 100,000 92,600 -
9300 - CAPITAL OUTLAY 278,637 100,000 92,600 -
0000 - PATROL VEHICLES 17,400 - 800 -
0287 - JAG GRANT 21GG 40,774
0323 - JAG GRANT 23GG 29,379
FY2026/27 Proposed Budget
Expense by Department
46 Page 526
Account Type
2024/25
Actuals
2025/26
Adopted
Budget
2025/26
Annual
Projection
2026/27
Proposed
Budget
80 - PUBLIC SAFETY 10,198,632 9,733,473 10,378,546 10,190,287 FY2026/27 Proposed Budget
Expense by Department
2122 - RESO 2023-02 SECURITY SYSTEMS 74,903 100,000 - - 8100 - PD- OTHER EQUIPMENT 65,190 - 2,200 -
8134 - BODY CAMERA 50,991 - - -
8144 - PD - VEHICLE CHP- CTFGP GRANT - - 89,600 -
Summary by Funding Source 10,198,633 9,733,473 10,378,546 10,190,287 001 - GENERAL FUND 9,193,697 9,072,185 9,793,700 9,799,264 100 - AMERICAN RESCUE PLAN ACT 2021 83,120 - 61,606 -
108 - SANITATION/REFUSE FUND 48,030 - - -
300 - CDBG-FUND 249,844 - - -
333 - CA STATE GRANTS - - 102,820 -
500 - CAPITAL/SPECIAL PROJ FUND 71,241 - - -
710 - FEDERAL FORFEITURES FUND 80,180 91,500 71,800 75,000 720 - COPS-FUND 227,972 341,289 241,920 316,023
740 - JUSTICE ASSISTANCE GRANT FUND 95,149 15,000 - -
750 - AB-109-TASK FORCE FUND 1,243 5,000 9,300 -
790 - HOMELAND SECURITY GRANT FUND 74,903 100,000 - -
810 - OTS STATE GRANT 73,254 108,500 97,400 -
47 Page 527
Account Type
2024/25
Actuals
2025/26
Adopted
Budget
2025/26
Annual
Projection
2026/27
Proposed
Budget
Grand Total 2,676,892 3,104,720 3,210,200 3,287,000
90 - LIABILITY INSURANCE 1,836,819 2,088,000 2,133,400 2,237,000 850 - RISK MANAGEMENT FUND 1,836,819 2,088,000 2,133,400 2,237,000 6100 - OUTSIDE PROFESSIONAL SERVICES 12,836 82,000 49,600 82,000 7200 - INSURANCE EXPENSE 1,698,983 1,876,000 2,083,800 2,025,000 7210 - INSURANCE SETTLEMENT 125,000 130,000 - 130,000
95 - WORKERS COMP 840,073 1,016,720 1,076,800 1,050,000 850 - RISK MANAGEMENT FUND 840,073 1,016,720 1,076,800 1,050,000 6100 - OUTSIDE PROFESSIONAL SERVICES 208,657 200,000 238,900 215,000 6105 - LEGAL SERVICES 59,588 77,000 62,400 70,000
7200 - INSURANCE EXPENSE 293,116 294,720 296,000 300,000 7210 - INSURANCE SETTLEMENT 92,425 175,000 87,800 155,000 7215 - INSURANCE SETTLEMENT-OTHER 186,286 270,000 391,700 310,000 FY2026/27 Proposed Budget
Expense by Department
48 Page 528
Account Type
2024/25
Actuals
2025/26
Adopted
Budget
2025/26
Annual
Projection
2026/27
Proposed
Budget
00 - NO DEPARTMENT 13,025,061 10,129,863 11,957,776 9,606,725 Personnel Services 15,562 12,000 25,300 16,000
5940 - UNEMPLOYMENT INSURANCE 15,562 12,000 25,300 16,000 Operations 3,589,759 780,375 434,853 597,902
6100 - OUTSIDE PROFESSIONAL SERVICES 5,299 25,100 18,500 25,100 6130 - SETTLEMENT EXPENSE 2,104,837 - - -
6210 - BANK SERVICE CHARGE 50,086 40,000 40,050 40,000
6420 - LA CO SB-2557 ADMIN FEE 15,794 17,500 17,000 17,000 6421 - SB1186 DSA SHARE 159 500 - 500
6900 - POSTAGE 17,617 20,000 20,000 20,000
7000 - UTILITIES SERVICES-GENERAL 1,725 1,500 1,500 1,500 7320 - OTHER EQUIPMENT/TOOLS/RENTALS - 200,000 - -
7620 - EXTRAORDINARY GAIN/LOSS 1,107,323 - - -
7700 - OFFICE SUPPLIES 1,851 1,500 1,500 1,500
7755 - SPECIAL DEPARTMENTAL EXPENSE (5,972) 140,000 12,000 140,000 7850 - PUBLICATIONS & DUES 15,768 85,000 75,000 85,000
7851 - SUBSCRIPTIONS 12,677 - - -
9194 - CAPITAL LEASE-PRINCIPAL EXP 204,400 197,232 197,260 221,200 9195 - CAPITAL LEASE-INTEREST EXP 58,195 52,043 52,043 46,102 Debt Service 4,259,162 4,466,995 4,339,509 4,390,886
9111 - DS-PRINCIPAL-2025 TARB (0) 498,000 498,174 521,120 9118 - DS-PRINCIPAL 2018A BONDS 560,000 590,000 590,000 620,000 9119 - DS-PRINCIPAL 2018B BONDS 600,000 665,000 665,000 725,000 9135 - DS-PRINCIPAL-2005 LRRB 690,000 725,000 725,000 760,000 9158 - DS-INTEREST 2018A BOND 354,988 326,300 326,300 296,000 9159 - DS-INTEREST 2018B BONDS 574,550 551,200 551,200 525,200 9160 - DS-INTEREST-2003 TARB 221,848 - - -
9161 - DS-INTEREST-2025 TARB 140,198 293,670 293,496 264,616 9185 - DS-INTEREST-2005 LRRB 594,750 559,375 559,375 522,250 9188 - DS-INTEREST SETTLEMENT 125,386 - - -
9190 - ENFORCEABLE OBLIGATION PYMTS 153,765 250,000 124,964 150,000 9192 - CERTIFICATE OF INSURANCE 240,501 - - -
9198 - FISCAL AGENT FEES 3,177 8,450 6,000 6,700
Capital Outlay 133,648 152,814 - 133,800
9401 - DEPRECIATION EXP-BUILDINGS 128,244 147,411 - 128,300 9405 - DEPRECIATION EXP-IMPROVEMENTS 5,403 5,403 - 5,500 Transfers Out 5,026,930 4,717,679 7,158,114 4,468,137
8103 - TRANSFER OUT- DS-992 1,288,500 1,284,375 1,284,376 1,282,250 8104 - TRANSFER OUT- GFUND-001 1,120,457 851,546 851,546 410,868 8105 - TRANSFER OUT- PF-118 88,940 - - -
8106 - TRANSFER OUT- RETIREMENT-106 172,313 172,312 172,312 318,617 8107 - TRANSFER OUT- RISK MGMT-850 1,985,015 2,037,213 2,037,213 1,984,169 8113 - TRANSFER OUT - EQPT REPL 510 200,633 200,633 200,633 200,633 8117 - TRANSFER OUT-CAP/SPECIAL(500) 25,000 50,000 50,000 150,000 8118 - TRANSFER OUT - PARK MAINT 520 121,600 121,600 121,600 121,600 8121 - TRANSFER OUT - SANITATION 108 24,472 - - -
8122 - TRANSFER OUT - ARPA 100 - - 2,440,434 -
FY2026/27 Proposed Budget
Expense by Department
49 Page 529
Account Type
2024/25
Actuals
2025/26
Adopted
Budget
2025/26
Annual
Projection
2026/27
Proposed
Budget
00 - NO DEPARTMENT 13,025,061 10,129,863 11,957,776 9,606,725 FY2026/27 Proposed Budget
Expense by Department
Summary by Funding Source 13,025,061 10,129,863 11,957,776 9,606,725 001 - GENERAL FUND 2,501,295 2,744,434 5,053,067 2,876,533 090 - BCHA- OPERATING FUND 1,671,055 1,666,929 1,666,930 1,617,151 104 - GAS TAX FUND 218,747 221,201 221,201 159,064
108 - SANITATION/REFUSE FUND 184,759 184,759 184,759 93,366 109 - SEWER FUND 148,756 148,756 148,756 91,042
110 - RECYCLING FUND 21,860 - - -
118 - PUBLIC FINANCE AUTHORITY FUND 2,082 - - -
210 - CRA- SUCCESSOR AGENCY FUND 4,226,051 1,199,734 920,134 1,073,036 338 - STPL-LOCAL 20,329 - - -
450 - LIGHTING & LANDSCAPING FUND 90,164 90,164 90,164 52,470 460 - BELL STREET LIGHTING DISTRICT 112,285 118,771 118,300 113,100 510 - EQUIPMENT REPLACEMENT FUND - 200,000 - -
520 - PARK MAINTENANCE FUND 83 - - -
620 - MEASURE A - PARK IMPROVEMENT 226,723 - - -
650 - MEASURE-M-FUND 3,655 3,655 3,655 6,214
670 - MEASURE-R-FUND 48,042 48,042 48,042 20,109
680 - PROP-C-FUND 65,097 65,097 65,097 23,399
700 - PROP-A-FUND 18,302 18,246 18,296 29,591
890 - DEBT SERVICE-GOB-FUND 2,090,238 2,133,200 2,132,500 2,166,900 991 - BCHA-CAPITAL PROJECT FUND 88,940 - - -
992 - BCHA-DEBT SERVICE FUND 1,286,600 1,286,875 1,286,875 1,284,750 50 Page 530
SPECIAL FUNDS
51 Page 531
Account Type
2024/25
Actuals
2025/26
Adopted
Budget
2025/26
Annual
Projection
2026/27
Proposed
Budget
090 - BCHA- OPERATING FUND 622,247 2,583,980 1,415,224 2,617,850 Revenue (3,640,323) (2,509,173) (3,519,916) (2,460,415) Revenue Frm Money & Property (1,137,804) (105,000) (1,134,600) (120,000) 4500 - INTEREST INCOME (180,893) (80,000) (80,000) (100,000) 4501 - UNREALIZED GAIN/LOSS (27,936) (25,000) (25,000) (20,000) 4623 - GAIN ON SALE OF PROPERTY (928,974) - (1,029,600) - Charge For Current Service (2,501,979) (2,403,673) (2,384,816) (2,340,415) 4602 - RENTAL REVENUE BMHP (995,629) (1,000,651) (1,000,651) (995,700) 4603 - RENTAL REVENUE FLORENCE MHP (1,147,644) (1,049,295) (1,049,295) (1,035,000) 4604 - RENTAL REVENUE- 6317-23 PINE (32,700) (30,320) (30,320) (32,700) 4605 - RENTAL REVENUE- 6506 FLORA (9,540) (16,097) (9,440) - 4606 - RENTAL REVENUE- 6624 FLORA (130,665) (118,805) (118,805) (117,000) 4608 - RENTAL REVENUE- BELL-OTIS (57,817) (56,795) (56,795) (56,795) 4609 - RENTAL REVENUE- 6229 FLORA (8,605) (17,500) (17,500) - 4612 - RENTAL REVENUE- FLORENCE (9,920) (12,210) (12,210) (9,920) 4613 - RENTAL REVENUE- 6633-PINE (57,190) (57,500) (57,500) (57,900) 4614 - RENTAL REVENUE- LUCILLE (6,970) - - -
4615 - RENTAL REVENUE- FILMORE (11,400) (10,400) (10,400) (11,400) 4616 - RENTAL REVENUE- CHANSLOR (24,000) (21,900) (21,900) (24,000) 4617 - RENTAL REVENUE- 6303-PINE (9,900) (12,200) - -
Other (540) (500) (500) -
4401 - MISC OTHER FEES/SERVICES (540) (500) (500) -
Expense 4,262,570 5,093,153 4,935,140 5,078,265
Personnel Services 345,875 517,854 320,840 478,144
5100 - REGULAR SALARIES 197,802 367,798 188,900 353,899 5200 - PART-TIME SALARIES 7,159 28,751 - -
5300 - OVERTIME 687 - - -
5500 - PAID HOLIDAY 13,143 - 12,900 -
5510 - PAID VACATION 15,447 - 14,600 -
5520 - PAID SICK LEAVE 14,558 - 8,400 3,594
5560 - PAID COMPENSATORY LEAVE 1,709 - 1,100 -
5570 - PAID IN LIEU OF ANNUAL LEAVE 1,440 - - -
5900 - FICA AND MEDI TAXES 18,856 20,124 17,800 16,132
5910 - PERS RETIREMENT EMPLOYER 22,811 28,872 21,600 18,125 5930 - HEALTH INSURANCE 48,057 64,509 47,900 78,732
5931 - VISION 740 1,193 700 997
5932 - DENTAL 1,988 5,843 2,200 4,886
5933 - LIFE 557 764 3,860 639
5991 - CAR AND CELL ALLOWANCE 920 - 880 1,140
Operations 1,689,789 2,908,370 2,947,370 2,982,970
6100 - OUTSIDE PROFESSIONAL SERVICES 574,265 681,300 980,400 681,300 6105 - LEGAL SERVICES 20,319 30,000 108,300 30,000
7000 - UTILITIES SERVICES-GENERAL 693,199 618,000 693,500 692,600 7205 - PROPERTY INSURANCE 193,771 193,770 193,770 193,770 7300 - EQUIPMENT MAINT & REPAIR 196,801 667,600 947,400 667,600 7600 - MISCELLANEOUS 319 702,700 16,500 702,700
7700 - OFFICE SUPPLIES 1,805 4,500 2,000 4,500
7850 - PUBLICATIONS & DUES 910 3,000 300 3,000
7900 - TRAVEL/TRAINING/EDUCATION 8,400 7,500 5,200 7,500 Capital Outlay 555,851 - - -
FY2026/27 Proposed Budget
Detailed Revenue and Expenditures
52 Page 532
Account Type
2024/25
Actuals
2025/26
Adopted
Budget
2025/26
Annual
Projection
2026/27
Proposed
Budget
090 - BCHA- OPERATING FUND 622,247 2,583,980 1,415,224 2,617,850 FY2026/27 Proposed Budget
Detailed Revenue and Expenditures
9300 - CAPITAL OUTLAY 555,851 - - -
Transfers Out 1,671,055 1,666,929 1,666,930 1,617,151
8103 - TRANSFER OUT- DS-992 1,288,500 1,284,375 1,284,376 1,282,250 8104 - TRANSFER OUT- GFUND-001 264,860 264,861 264,861 153,222 8106 - TRANSFER OUT- RETIREMENT-106 72,244 72,243 72,243 155,250 8107 - TRANSFER OUT- RISK MGMT-850 40,498 40,497 40,497 21,476 8113 - TRANSFER OUT - EQPT REPL 510 4,953 4,953 4,953 4,953 53 Page 533
Account Type
2024/25
Actuals
2025/26
Adopted
Budget
2025/26
Annual
Projection
2026/27
Proposed
Budget
100 - AMERICAN RESCUE PLAN ACT 2021 (167,844) - - -
Revenue (2,619,706) (1,625,000) (3,495,434) -
Revenue Frm Money & Property (167,844) (125,000) (55,000) - 4500 - INTEREST INCOME (105,447) (50,000) (50,000) -
4501 - UNREALIZED GAIN/LOSS (62,396) (75,000) (5,000) - Revenue From Other Agencies (2,238,135) (1,500,000) (1,000,000) - 4438 - COVID19 RELIEF BILL (2,238,135) (1,500,000) (1,000,000) - Transfers In - - (2,440,434) -
4824 - TRANSFER IN- GENERAL FUND-001 - - (2,440,434) -
Other (213,727) - - -
4817 - ISSUANCE OF LEASE PAYABLE (213,727) - - -
Expense 2,451,862 1,625,000 3,495,434 -
Personnel Services 152,403 - 82,311 -
5100 - REGULAR SALARIES 50,783 - 26,276 -
5200 - PART-TIME SALARIES 63,345 - 19,234 -
5500 - PAID HOLIDAY 3,462 - 3,371 -
5510 - PAID VACATION 560 - 2,897 -
5520 - PAID SICK LEAVE 3,705 - 5,388 -
5560 - PAID COMPENSATORY LEAVE 84 - - -
5900 - FICA AND MEDI TAXES 9,328 - 4,373 -
5910 - PERS RETIREMENT EMPLOYER 4,915 - 3,202 -
5930 - HEALTH INSURANCE 15,120 - 17,200 -
5931 - VISION 42 - 42 -
5932 - DENTAL 895 - 128 -
5933 - LIFE 164 - 200 -
Operations 493,052 - - -
6100 - OUTSIDE PROFESSIONAL SERVICES 32,000 - - -
7300 - EQUIPMENT MAINT & REPAIR 239,964 - - -
9194 - CAPITAL LEASE-PRINCIPAL EXP 199,371 - - -
9195 - CAPITAL LEASE-INTEREST EXP 21,718 - - -
Capital Outlay 1,806,407 1,625,000 3,413,123 -
9300 - CAPITAL OUTLAY 1,806,407 1,625,000 3,413,123 -
2092 - ARROYO(CHELI) SPECIFIC PLAN 13,337 53,000 - -
2093 - ARROYO(ATLANTIC) SPECIFIC PLAN 24,194 66,000 - - 2106 - SPRINGBROOK UPGRADE 14,233 - 105,097 -
2107 - WEBSITE REDESIGN 76,834 155,000 73,016 -
2108 - LIVE STREAM UPGRADE 2,850 - - -
2110 - ZONING CODE UPDATE 81,785 200,000 3,000 -
2116 - ARPA-ECONOMIC DEV PROJECTS 347,093 - 50,758 -
2117 - ARPA-FACILITIES & INFRASTRUCTU 221,487 61,000 88,380 - 2118 - ARPA-COMMUNITY SERVICE PROG 521,616 700,000 376,626 - 2119 - ARPA-FISCAL HEALTH & SUSTAINAB 156,070 300,000 2,609,364 - 2120 - ARPA-FLEET REPLACEMENT PROJ 155,782 - - -
2121 - ARPA-IT IMPROVEMENTS & UPGRADE 191,125 90,000 106,882 - FY2026/27 Proposed Budget
Detailed Revenue and Expenditures by Fund
54 Page 534
Account Type
2024/25
Actuals
2025/26
Adopted
Budget
2025/26
Annual
Projection
2026/27
Proposed
Budget
FY2026/27 Proposed Budget
Detailed Revenue and Expenditures by Fund
103 - AQMD-FUND (59,246) (46,800) (54,000) (53,000)
Revenue (59,246) (54,000) (54,000) (53,000)
Revenue Frm Money & Property (14,858) (9,000) (9,000) (8,000) 4500 - INTEREST INCOME (12,143) (7,000) (7,000) (7,000) 4501 - UNREALIZED GAIN/LOSS (2,715) (2,000) (2,000) (1,000) Revenue From Other Agencies (44,388) (45,000) (45,000) (45,000) 4390 - INTERGOVERNMENTAL- AB2766 (44,388) (45,000) (45,000) (45,000) Expense - 7,200 - -
Operations - 7,200 - -
6100 - OUTSIDE PROFESSIONAL SERVICES - 3,200 - -
7755 - SPECIAL DEPARTMENTAL EXPENSE - 4,000 - -
55 Page 535
Account Type
2024/25
Actuals
2025/26
Adopted
Budget
2025/26
Annual
Projection
2026/27
Proposed
Budget
FY2026/27 Proposed Budget
Detailed Revenue and Expenditures by Fund
104 - GAS TAX FUND 89,279 120,211 (7,115) 298,173
Revenue (970,416) (969,316) (965,816) (998,430)
Revenue Frm Money & Property (19,261) (12,500) (9,000) (7,000) 4500 - INTEREST INCOME (16,685) (6,000) (6,000) (6,000) 4501 - UNREALIZED GAIN/LOSS (2,576) (6,500) (3,000) (1,000) Revenue From Other Agencies (951,155) (956,816) (956,816) (991,430) 4230 - HUT SECTION 2103 (326,431) (310,630) (310,630) (333,710) 4231 - GAS TAX (PROP III) 2105 (212,281) (217,291) (217,291) (223,150) 4232 - 2106 GAS TAX (2001) (125,666) (126,341) (126,341) (130,170) 4233 - 2107 GAS TAX (3001) (280,777) (296,554) (296,554) (298,400) 4234 - 21075 GAS TAX (4001) (6,000) (6,000) (6,000) (6,000) Expense 1,059,695 1,089,527 958,701 1,296,603
Personnel Services 287,864 271,708 235,000 283,039
5100 - REGULAR SALARIES 175,147 163,174 135,000 187,486 5200 - PART-TIME SALARIES 32,442 64,182 33,100 43,625
5300 - OVERTIME 561 - 500 -
5500 - PAID HOLIDAY 7,856 - 6,400 -
5510 - PAID VACATION 3,899 - 4,900 -
5520 - PAID SICK LEAVE 6,847 - 5,300 -
5560 - PAID COMPENSATORY LEAVE 175 - 700 -
5900 - FICA AND MEDI TAXES 16,775 4,737 15,900 4,292
5910 - PERS RETIREMENT EMPLOYER 13,582 4,050 11,700 3,899 5930 - HEALTH INSURANCE 28,794 31,432 19,300 39,569
5931 - VISION 332 586 300 637
5932 - DENTAL 1,075 2,872 600 3,122
5933 - LIFE 381 376 1,200 408
5991 - CAR AND CELL ALLOWANCE - 300 100 -
Operations 553,084 596,618 502,500 429,500
6100 - OUTSIDE PROFESSIONAL SERVICES 541,041 541,618 480,000 400,000 7300 - EQUIPMENT MAINT & REPAIR 135 500 300 500
7310 - MAINTENANCE SUPPLIES 5,165 8,000 7,500 8,000
7317 - VEHICLE FUEL - 2,500 - -
7320 - OTHER EQUIPMENT/TOOLS/RENTALS 5,000 16,500 9,100 10,000 7335 - LEASE & RENTALS - 1,000 - -
7705 - GENERAL SUPPLIES 310 3,000 3,000 3,000
7755 - SPECIAL DEPARTMENTAL EXPENSE 1,050 1,000 1,100 2,000 7900 - TRAVEL/TRAINING/EDUCATION 382 5,000 1,500 6,000
9194 - CAPITAL LEASE-PRINCIPAL EXP - 16,500 - -
9195 - CAPITAL LEASE-INTEREST EXP - 1,000 - -
Capital Outlay - - - 425,000
9300 - CAPITAL OUTLAY - - - 425,000
7152 - ATLANTIC AV MEDIAN LANDSCAPING - - - 175,000
7155 - ANNUAL CONCRETE PROJ FY27 - - - 100,000
7156 - SLURRY SEAL ANNUAL PROJ FY27 - - - 100,000
7196 - EMERGENCY STREET REPAIR FY26 - - - 25,000
7199 - SINK HOLE REPAIRS - - - 25,000
Transfers Out 218,747 221,201 221,201 159,064
8104 - TRANSFER OUT- GFUND-001 164,074 164,074 164,074 78,789 8106 - TRANSFER OUT- RETIREMENT-106 39,569 39,569 39,569 70,753 8107 - TRANSFER OUT- RISK MGMT-850 15,104 17,558 17,558 9,522 56 Page 536
Account Type
2024/25
Actuals
2025/26
Adopted
Budget
2025/26
Annual
Projection
2026/27
Proposed
Budget
FY2026/27 Proposed Budget
Detailed Revenue and Expenditures by Fund
105 - SB1 ROAD MAINT & REHAB FUND (200,724) 783,065 145,665 32,470 Revenue (977,473) (920,066) (962,300) (990,250)
Revenue Frm Money & Property (45,987) (24,500) (39,200) (32,500) 4500 - INTEREST INCOME (37,983) (5,400) (35,300) (30,000) 4501 - UNREALIZED GAIN/LOSS (8,003) (19,100) (3,900) (2,500) Revenue From Other Agencies (931,486) (895,566) (923,100) (957,750) 4236 - SB1-ROAD MAINTENANCE REHAB (931,486) (895,566) (923,100) (957,750) Expense 776,749 1,703,131 1,107,965 1,022,720
Capital Outlay 776,749 1,703,131 1,107,965 1,022,720
9300 - CAPITAL OUTLAY 776,749 1,703,131 1,107,965 1,022,720 7150 - ST IMPROVEMENT PROJ FY23-24 700,000 - - -
7151 - ST IMPROVEMENT PROJ FY24-25SB1 76,749 807,565 807,565 - 7157 - ST IMPROVEMENT/SB1 FY27 - - - 1,022,720
7198 - ST IMPROVEMENT PRJ FY26 SB1 - 895,566 300,400 -
57 Page 537
Account Type
2024/25
Actuals
2025/26
Adopted
Budget
2025/26
Annual
Projection
2026/27
Proposed
Budget
FY2026/27 Proposed Budget
Detailed Revenue and Expenditures by Fund
106 - RETIREMENT FUND (306,622) 410,037 251,698 527,392 Revenue (4,777,557) (4,631,513) (4,836,867) (5,032,517) Property Taxes (4,487,982) (4,451,700) (4,543,000) (4,592,400) 4010 - CURRENT YEAR SECURED (2,838,356) (2,750,000) (2,850,000) (2,900,000) 4011 - CURRENT YEAR UNSECURED (90,013) (98,000) (98,000) (98,000) 4012 - SUPPLEMENTAL (33,232) (69,000) (49,200) (49,000) 4013 - REDEMPTIONS (37,372) (55,000) (40,800) (41,000)
4014 - PRIOR YEAR SEC & UNSEC (22,021) (2,100) (30,600) (30,000) 4016 - INTEREST & PENALTIES TAXES (8,878) (7,900) (10,500) (10,500) 4021 - HOMEOWNERS EXEMP SECURED (18,116) (19,700) (13,900) (13,900) 4027 - RETIREMENT- RPTTF TAX DIST CO (1,439,995) (1,450,000) (1,450,000) (1,450,000) Revenue Frm Money & Property (117,262) (7,500) (121,554) (121,500) 4500 - INTEREST INCOME (111,815) (4,000) (120,000) (120,000) 4501 - UNREALIZED GAIN/LOSS (5,447) (3,500) (1,554) (1,500) Transfers In (172,313) (172,313) (172,313) (318,617)
4819 - TRANSFER IN- GAS TAX(104) (39,569) (39,569) (39,569) (70,753) 4821 - TRANSFER IN- SEWER (109) (37,668) (37,668) (37,668) (58,576) 4823 - TRANSFER IN-LIGHTNG/LNSCP-450 (22,832) (22,832) (22,832) (34,038) 4826 - TRANSFER IN-BCHA-090 (72,244) (72,244) (72,244) (155,250) Expense 4,470,934 5,041,550 5,088,565 5,559,909
Personnel Services 4,470,934 5,041,550 5,088,565 5,559,909 5910 - PERS RETIREMENT EMPLOYER - - 500 -
5925 - ANNUAL UNFUND PENSION COST 3,974,276 4,570,000 4,518,200 5,042,909 5930 - HEALTH INSURANCE 484,821 461,000 561,465 505,000 5931 - VISION 2,052 1,800 1,500 2,000
5932 - DENTAL 9,786 8,500 6,900 10,000
5933 - LIFE - 250 - -
58 Page 538
Account Type
2024/25
Actuals
2025/26
Adopted
Budget
2025/26
Annual
Projection
2026/27
Proposed
Budget
FY2026/27 Proposed Budget
Detailed Revenue and Expenditures by Fund
108 - SANITATION/REFUSE FUND 117,406 465,424 430,904 344,275 Revenue (602,353) (466,000) (449,350) (600,000)
Property Taxes (2,799) - 650 -
4010 - CURRENT YEAR SECURED (126) - (1,350) -
4013 - REDEMPTIONS (65) - 2,100 -
4016 - INTEREST & PENALTIES TAXES (1,493) - (100) -
4017 - DEBT SERVICE ASSESSMENT (1,116) - - -
Revenue Frm Money & Property 1,748 (16,000) - -
4500 - INTEREST INCOME (175) (8,500) - -
4501 - UNREALIZED GAIN/LOSS 1,923 (7,500) - -
Charge For Current Service (609,022) (450,000) (450,000) (600,000) 4025 - NPDES-QRT PROGRAM FEE (609,022) (450,000) (450,000) (600,000) Parks and Recreation 32,192 - - -
4456 - MISC PARKS AND RECS 32,192 - - -
Transfers In (24,472) - - -
4824 - TRANSFER IN- GENERAL FUND-001 (24,472) - - -
Expense 719,759 931,424 880,254 944,275
Personnel Services 297,508 512,535 376,995 480,909
5100 - REGULAR SALARIES 139,654 313,720 186,200 298,622 5200 - PART-TIME SALARIES 49,968 90,287 47,500 71,178
5300 - OVERTIME 21,583 18,000 32,800 25,000
5500 - PAID HOLIDAY 7,186 - 9,850 -
5510 - PAID VACATION 6,208 - 7,879 -
5520 - PAID SICK LEAVE 6,164 - 7,844 -
5560 - PAID COMPENSATORY LEAVE 118 - 1,023 -
5900 - FICA AND MEDI TAXES 17,496 10,752 22,177 9,008
5910 - PERS RETIREMENT EMPLOYER 13,185 14,176 19,272 8,743 5930 - HEALTH INSURANCE 34,263 58,020 39,800 61,479
5931 - VISION 502 1,159 400 1,052
5932 - DENTAL 782 5,678 730 5,152
5933 - LIFE 398 743 1,420 674
5991 - CAR AND CELL ALLOWANCE - - 100 -
Operations 237,492 234,130 318,500 370,000
6100 - OUTSIDE PROFESSIONAL SERVICES 171,243 138,000 253,900 280,000 6105 - LEGAL SERVICES 26,982 29,000 29,000 29,000
7000 - UTILITIES SERVICES-GENERAL 18,056 22,130 19,900 25,000 7300 - EQUIPMENT MAINT & REPAIR 6,550 20,000 6,500 10,000 7315 - AUTOMOTIVE MAINT & REPAIR 206 8,000 - -
7705 - GENERAL SUPPLIES 4,856 1,000 1,000 1,000
7755 - SPECIAL DEPARTMENTAL EXPENSE 5,920 16,000 5,900 15,000 7790 - UNIFORMS AND CLOTHING 3,594 - 2,300 10,000
7850 - PUBLICATIONS & DUES 84 - - -
Transfers Out 184,759 184,759 184,759 93,366
8104 - TRANSFER OUT- GFUND-001 137,729 137,729 137,729 60,313 8107 - TRANSFER OUT- RISK MGMT-850 30,397 30,397 30,397 16,420 8113 - TRANSFER OUT - EQPT REPL 510 16,633 16,633 16,633 16,633 59 Page 539
Account Type
2024/25
Actuals
2025/26
Adopted
Budget
2025/26
Annual
Projection
2026/27
Proposed
Budget
FY2026/27 Proposed Budget
Detailed Revenue and Expenditures by Fund
109 - SEWER FUND (55,614) 48,679 (703,799) (738,141)
Revenue (353,459) (378,200) (1,034,800) (1,016,300)
Property Taxes (345,655) (355,900) (1,028,100) (1,009,100) 4010 - CURRENT YEAR SECURED (339,987) (346,800) (1,020,000) (1,000,000) 4013 - REDEMPTIONS (6,347) (7,500) (6,500) (7,500)
4016 - INTEREST & PENALTIES TAXES (1,597) (1,600) (1,600) (1,600) 4017 - DEBT SERVICE ASSESSMENT 2,276 - - -
Revenue Frm Money & Property (7,804) (22,300) (6,700) (7,200) 4500 - INTEREST INCOME (9,384) (5,700) (5,700) (5,700)
4501 - UNREALIZED GAIN/LOSS 1,580 (16,600) (1,000) (1,500) Expense 297,846 426,879 331,001 278,159
Personnel Services 76,447 104,323 117,845 127,117
5100 - REGULAR SALARIES 45,715 80,187 76,300 100,541
5300 - OVERTIME - - 300 -
5500 - PAID HOLIDAY 2,914 - 4,600 -
5510 - PAID VACATION 2,104 - 3,600 -
5520 - PAID SICK LEAVE 2,812 - 1,300 -
5560 - PAID COMPENSATORY LEAVE 118 - 400 -
5900 - FICA AND MEDI TAXES 4,105 1,149 6,645 1,463
5910 - PERS RETIREMENT EMPLOYER 4,503 1,273 7,000 1,616 5930 - HEALTH INSURANCE 13,237 19,150 16,400 20,466
5931 - VISION 163 392 100 463
5932 - DENTAL 631 1,920 450 2,271
5933 - LIFE 146 251 750 297
Operations 72,643 173,800 64,400 60,000
6100 - OUTSIDE PROFESSIONAL SERVICES 64,632 134,800 50,100 35,000 7310 - MAINTENANCE SUPPLIES 681 8,000 2,400 -
7320 - OTHER EQUIPMENT/TOOLS/RENTALS 3,129 5,000 3,200 10,000 7700 - OFFICE SUPPLIES 754 5,000 3,300 5,000
7755 - SPECIAL DEPARTMENTAL EXPENSE - 10,000 - -
7790 - UNIFORMS AND CLOTHING 3,447 5,000 5,400 10,000
7850 - PUBLICATIONS & DUES - 1,000 - -
7900 - TRAVEL/TRAINING/EDUCATION - 5,000 - -
Transfers Out 148,756 148,756 148,756 91,042
8104 - TRANSFER OUT- GFUND-001 92,641 92,641 92,641 24,450 8106 - TRANSFER OUT- RETIREMENT-106 37,668 37,668 37,668 58,576 8107 - TRANSFER OUT- RISK MGMT-850 16,715 16,715 16,715 6,284 8113 - TRANSFER OUT - EQPT REPL 510 1,732 1,732 1,732 1,732 60 Page 540
Account Type
2024/25
Actuals
2025/26
Adopted
Budget
2025/26
Annual
Projection
2026/27
Proposed
Budget
FY2026/27 Proposed Budget
Detailed Revenue and Expenditures by Fund
110 - RECYCLING FUND 20,714 (6,200) (600) -
Revenue (1,146) (6,200) (600) -
Property Taxes (15) (5,100) - -
4010 - CURRENT YEAR SECURED - (5,000) - -
4011 - CURRENT YEAR UNSECURED (13) (50) - -
4013 - REDEMPTIONS (2) (50) - -
Revenue Frm Money & Property (1,131) (1,100) (600) -
4500 - INTEREST INCOME (967) (300) (500) -
4501 - UNREALIZED GAIN/LOSS (164) (800) (100) -
Expense 21,860 - - -
Transfers Out 21,860 - - -
8104 - TRANSFER OUT- GFUND-001 21,860 - - -
114 - BIKEWAY/TDA ART-III FUND 967 23,391 - -
Revenue (105) (26,609) - -
Revenue Frm Money & Property (105) - - -
4500 - INTEREST INCOME (23) - - -
4501 - UNREALIZED GAIN/LOSS (82) - - -
Revenue From Other Agencies - (26,609) - -
4349 - MTA-TDA ARTICLE 3 - (26,609) - -
Expense 1,072 50,000 - -
Capital Outlay 1,072 50,000 - -
9300 - CAPITAL OUTLAY 1,072 50,000 - -
7150 - ST IMPROVEMENT PROJ FY23-24 1,072 - - -
7191 - SIDEWALK IMPROVEMENT PROJ FY26 - 50,000 - -
61 Page 541
Account Type
2024/25
Actuals
2025/26
Adopted
Budget
2025/26
Annual
Projection
2026/27
Proposed
Budget
FY2026/27 Proposed Budget
Detailed Revenue and Expenditures by Fund
210 - CRA- SUCCESSOR AGENCY FUND 2,359,195 59,397 (506,272) (175,575) Revenue (2,016,294) (1,467,120) (1,426,406) (1,511,446) Property Taxes (1,792,033) (1,426,120) (1,347,406) (1,405,446) 4028 - LA CO- RPTTF TAX DIST (1,501,220) (1,373,820) (1,347,406) (1,265,785) 4030 - LA CO PASS THRU (290,813) (52,300) - (139,661)
Revenue Frm Money & Property (120,370) (41,000) (79,000) (106,000) 4500 - INTEREST INCOME (48,052) (5,000) (43,000) (40,000) 4501 - UNREALIZED GAIN/LOSS (36,336) - - (30,000)
4601 - RENTS & CONCESSIONS (36,000) (36,000) (36,000) (36,000) 4623 - GAIN ON SALE OF PROPERTY 18 - - -
Other Revenue (103,891) - - -
4320 - DEVELOPER AGREEMENT (103,891) - - -
Expense 4,375,488 1,526,517 920,134 1,335,871
Personnel Services 62,293 42,883 - 38,035
5100 - REGULAR SALARIES 31,524 35,978 - 31,285
5500 - PAID HOLIDAY 2,214 - - -
5510 - PAID VACATION 6,656 - - -
5520 - PAID SICK LEAVE 4,058 - - -
5560 - PAID COMPENSATORY LEAVE 367 - - -
5570 - PAID IN LIEU OF ANNUAL LEAVE 432 - - -
5900 - FICA AND MEDI TAXES 3,457 495 - 431
5910 - PERS RETIREMENT EMPLOYER 2,858 549 - 476
5930 - HEALTH INSURANCE 9,951 5,459 - 5,442
5931 - VISION 69 61 - 61
5932 - DENTAL 463 300 - 300
5933 - LIFE 66 39 - 39
5991 - CAR AND CELL ALLOWANCE 180 - - -
Operations 3,299,304 283,900 - 224,800
6100 - OUTSIDE PROFESSIONAL SERVICES 19,649 181,400 - 99,800 6105 - LEGAL SERVICES 67,496 102,500 - 125,000
6130 - SETTLEMENT EXPENSE 2,104,837 - - -
7620 - EXTRAORDINARY GAIN/LOSS 1,107,323 - - -
Debt Service 880,243 1,046,920 920,134 939,236
9111 - DS-PRINCIPAL-2025 TARB (0) 498,000 498,174 521,120 9160 - DS-INTEREST-2003 TARB 221,848 - - -
9161 - DS-INTEREST-2025 TARB 140,198 293,670 293,496 264,616 9188 - DS-INTEREST SETTLEMENT 125,386 - - -
9190 - ENFORCEABLE OBLIGATION PYMTS 153,765 250,000 124,964 150,000 9192 - CERTIFICATE OF INSURANCE 240,501 - - -
9198 - FISCAL AGENT FEES (1,455) 5,250 3,500 3,500
Capital Outlay 133,648 152,814 - 133,800
9401 - DEPRECIATION EXP-BUILDINGS 128,244 147,411 - 128,300 9405 - DEPRECIATION EXP-IMPROVEMENTS 5,403 5,403 - 5,500 62 Page 542
Account Type
2024/25
Actuals
2025/26
Adopted
Budget
2025/26
Annual
Projection
2026/27
Proposed
Budget
FY2026/27 Proposed Budget
Detailed Revenue and Expenditures by Fund
220 - CRA-LOW/MOD SUCCESSOR AGENCY (45,157) (23,336) 4,305 (3,203) Revenue (76,710) (50,000) (30,200) (32,000)
Revenue Frm Money & Property (76,710) (50,000) (30,200) (32,000) 4500 - INTEREST INCOME (61,714) (25,000) (25,000) (25,000) 4501 - UNREALIZED GAIN/LOSS (14,996) (25,000) (5,200) (7,000) Expense 31,553 26,664 34,505 28,797
Personnel Services 31,553 26,664 34,505 28,797
5100 - REGULAR SALARIES 19,835 21,956 19,800 23,526
5500 - PAID HOLIDAY 1,138 - 1,600 -
5510 - PAID VACATION 393 - 3,300 -
5520 - PAID SICK LEAVE 248 - - -
5900 - FICA AND MEDI TAXES 1,376 168 1,300 180
5910 - PERS RETIREMENT EMPLOYER 3,672 375 3,600 401
5930 - HEALTH INSURANCE 3,737 3,943 3,700 4,467
5931 - VISION 63 34 50 34
5932 - DENTAL 290 167 100 167
5933 - LIFE 22 22 275 22
5991 - CAR AND CELL ALLOWANCE 780 - 780 -
63 Page 543
Account Type
2024/25
Actuals
2025/26
Adopted
Budget
2025/26
Annual
Projection
2026/27
Proposed
Budget
FY2026/27 Proposed Budget
Detailed Revenue and Expenditures by Fund
300 - CDBG-FUND 44,486 0 - 0
Revenue (785,785) (755,631) (590,686) (502,926)
Revenue Frm Money & Property (960) - - -
4500 - INTEREST INCOME (558) - - -
4501 - UNREALIZED GAIN/LOSS (402) - - -
Revenue From Other Agencies (784,825) (755,631) (590,686) (502,926) 4371 - HOUSING REHABILITATION (92,465) (171,447) (36,523) (121,536) 4375 - GRAFFITI REMOVAL (63,416) (62,287) (62,287) (56,741) 4376 - CDBG - COMMERCIAL REHAB (421,392) (300,450) (255,173) (124,649) 4379 - CODE COMPLIANCE (207,553) (221,447) (236,703) (200,000) Expense 830,271 755,631 590,686 502,927
Personnel Services 312,181 284,505 309,299 221,537
5100 - REGULAR SALARIES 175,318 215,349 176,549 166,231 5200 - PART-TIME SALARIES 14,318 - - -
5500 - PAID HOLIDAY 12,633 - 15,400 -
5510 - PAID VACATION 16,436 - 13,400 -
5520 - PAID SICK LEAVE 5,411 - 10,000 -
5560 - PAID COMPENSATORY LEAVE 738 - 800 -
5900 - FICA AND MEDI TAXES 17,231 8,908 16,450 6,340
5910 - PERS RETIREMENT EMPLOYER 28,633 15,220 30,300 11,334 5930 - HEALTH INSURANCE 41,455 39,458 46,400 33,670
5931 - VISION - 852 - 606
5932 - DENTAL 8 4,173 - 2,968
5933 - LIFE - 546 - 388
Operations 518,090 471,126 281,387 281,390
6100 - OUTSIDE PROFESSIONAL SERVICES 88,295 331,284 73,287 81,390 7402 - BUILDING IMPROVEMENT 429,795 139,842 208,100 200,000 64 Page 544
Account Type
2024/25
Actuals
2025/26
Adopted
Budget
2025/26
Annual
Projection
2026/27
Proposed
Budget
FY2026/27 Proposed Budget
Detailed Revenue and Expenditures by Fund
305 - PLHA/LOCAL HOUSING PROGRAM 62,201 (0) - -
Revenue - (188,715) (71,400) -
Other Revenue - (188,715) (71,400) -
4280 - GRANT RECOVERY OF COSTS - (188,715) (71,400) -
Expense 62,201 188,715 71,400 -
Personnel Services 62,201 28,388 71,400 -
5100 - REGULAR SALARIES 37,564 24,109 45,900 -
5500 - PAID HOLIDAY 2,454 - 3,200 -
5510 - PAID VACATION 4,104 - 1,400 -
5520 - PAID SICK LEAVE 2,514 - 1,100 -
5560 - PAID COMPENSATORY LEAVE 578 - 800 -
5900 - FICA AND MEDI TAXES 3,609 169 3,900 -
5910 - PERS RETIREMENT EMPLOYER 3,468 187 4,500 -
5930 - HEALTH INSURANCE 7,500 3,589 10,200 -
5931 - VISION 52 51 100 -
5932 - DENTAL 161 250 150 -
5933 - LIFE 96 33 150 -
5991 - CAR AND CELL ALLOWANCE 100 - - -
Operations - 160,327 - -
6100 - OUTSIDE PROFESSIONAL SERVICES - 160,327 - -
65 Page 545
Account Type
2024/25
Actuals
2025/26
Adopted
Budget
2025/26
Annual
Projection
2026/27
Proposed
Budget
FY2026/27 Proposed Budget
Detailed Revenue and Expenditures by Fund
332 - OTHER GRANTS 172,023 988,752 (9,550) (20,489)
Revenue (912,533) (3,085,850) (2,359,280) (1,130,856)
Other Revenue (912,533) (3,085,850) (2,359,280) (1,130,856) 4280 - GRANT RECOVERY OF COSTS (912,533) (3,085,850) (2,359,280) (1,130,856) Expense 1,084,555 4,074,603 2,349,730 1,110,368
Personnel Services 40,563 113,476 51,050 121,018
5100 - REGULAR SALARIES 22,041 86,221 35,700 82,284
5500 - PAID HOLIDAY 1,871 - 1,500 -
5510 - PAID VACATION 2,090 - - -
5520 - PAID SICK LEAVE 1,403 - - -
5900 - FICA AND MEDI TAXES 2,096 6,596 2,100 6,295
5910 - PERS RETIREMENT EMPLOYER 2,274 7,312 2,300 6,953 5930 - HEALTH INSURANCE 8,654 11,118 8,700 23,257
5931 - VISION 17 341 700 341
5932 - DENTAL 44 1,670 50 1,670
5933 - LIFE 73 218 - 218
Operations 1,002,038 984,600 1,145,300 984,350
6100 - OUTSIDE PROFESSIONAL SERVICES 232,045 230,000 169,300 5,000 6800 - TELEPHONE 641 1,100 450 1,100
7700 - OFFICE SUPPLIES - 1,000 - 1,200
7755 - SPECIAL DEPARTMENTAL EXPENSE 769,352 752,500 975,550 977,050 Capital Outlay 41,955 2,976,527 1,153,380 5,000
9300 - CAPITAL OUTLAY 41,955 2,976,527 1,153,380 5,000
3069 - RPOSD/TAP PROGRAM 493 - - -
7068 - RANDOLPH CORRIDOR MAT PROJ 1,476 42,188 - 5,000
7147 - CA HIGH SPEED RAIL - 10,000 - -
7180 - TRAFFIC SIGNAL EQPT UPGRADE - 1,113,480 1,113,480 - 7182 - GAGE BRIDGE REPAIR PROJ 39,986 1,810,858 39,900 - 66 Page 546
Account Type
2024/25
Actuals
2025/26
Adopted
Budget
2025/26
Annual
Projection
2026/27
Proposed
Budget
FY2026/27 Proposed Budget
Detailed Revenue and Expenditures by Fund
333 - CA STATE GRANTS (236,254) 55,000 - -
Revenue (256,909) - (102,820) -
Revenue Frm Money & Property 7 - - -
4501 - UNREALIZED GAIN/LOSS 7 - - -
Other Revenue (256,916) - (102,820) -
4280 - GRANT RECOVERY OF COSTS (256,916) - (102,820) -
Expense 20,655 55,000 102,820 -
Personnel Services - - 13,220 -
5300 - OVERTIME - - 12,900 -
5900 - FICA AND MEDI TAXES - - 300 -
5910 - PERS RETIREMENT EMPLOYER - - 20 -
Operations 20,655 55,000 - -
6100 - OUTSIDE PROFESSIONAL SERVICES 20,655 55,000 - -
Capital Outlay - - 89,600 -
9300 - CAPITAL OUTLAY - - 89,600 -
8144 - PD - VEHICLE CHP- CTFGP GRANT - - 89,600 -
337 - FEDERAL CIP GRANT (1,721) - (25,600) -
Revenue (53,682) (131,923) (157,523) (1,116,279)
Revenue Frm Money & Property (41,854) - (25,600) -
4500 - INTEREST INCOME (31,584) - (23,000) -
4501 - UNREALIZED GAIN/LOSS (10,270) - (2,600) -
Other Revenue (11,828) (131,923) (131,923) (1,116,279)
4280 - GRANT RECOVERY OF COSTS (11,828) (131,923) (131,923) (1,116,279) Expense 51,962 131,923 131,923 1,116,279
Capital Outlay 51,962 131,923 131,923 1,116,279
9300 - CAPITAL OUTLAY 51,962 131,923 131,923 1,116,279
3062 - PRITCHARD FIELD IMPROVMNT PROJ - - - 1,116,279
7182 - GAGE BRIDGE REPAIR PROJ 51,962 131,923 131,923 - 338 - STPL-LOCAL 13,004 - - -
Revenue (7,325) - - -
Revenue Frm Money & Property 1,175 - - -
4500 - INTEREST INCOME (899) - - -
4501 - UNREALIZED GAIN/LOSS 2,074 - - -
Other (8,500) - - -
4401 - MISC OTHER FEES/SERVICES (8,500) - - -
Expense 20,329 - - -
Transfers Out 20,329 - - -
8104 - TRANSFER OUT- GFUND-001 20,329 - - -
67 Page 547
Account Type
2024/25
Actuals
2025/26
Adopted
Budget
2025/26
Annual
Projection
2026/27
Proposed
Budget
FY2026/27 Proposed Budget
Detailed Revenue and Expenditures by Fund
450 - LIGHTING & LANDSCAPING FUND 43,760 139,756 42,464 176,139 Revenue (466,038) (474,446) (476,900) (469,305)
Property Taxes (449,653) (470,846) (466,800) (462,150)
4010 - CURRENT YEAR SECURED (435,710) (452,246) (452,200) (443,980) 4013 - REDEMPTIONS (9,353) (18,000) (9,000) (13,670)
4014 - PRIOR YEAR SEC & UNSEC (2,906) - (3,900) (2,900) 4016 - INTEREST & PENALTIES TAXES (1,686) (600) (1,700) (1,600) Revenue Frm Money & Property (16,385) (3,600) (10,100) (7,155) 4500 - INTEREST INCOME (12,530) - (8,100) (6,140)
4501 - UNREALIZED GAIN/LOSS (3,855) (3,600) (2,000) (1,015) Expense 509,798 614,202 519,364 645,444
Personnel Services 60,402 85,038 92,000 100,974
5100 - REGULAR SALARIES 40,477 68,615 60,700 81,610
5300 - OVERTIME 136 - 200 -
5500 - PAID HOLIDAY 2,034 - 3,300 -
5510 - PAID VACATION 949 - 2,100 -
5520 - PAID SICK LEAVE 1,488 - 1,800 -
5560 - PAID COMPENSATORY LEAVE 62 - 450 -
5900 - FICA AND MEDI TAXES 3,453 485 6,400 587
5910 - PERS RETIREMENT EMPLOYER 3,364 601 6,500 577
5930 - HEALTH INSURANCE 7,895 13,509 9,500 16,128
5931 - VISION 82 279 100 317
5932 - DENTAL 366 1,369 300 1,553
5933 - LIFE 97 179 600 203
5991 - CAR AND CELL ALLOWANCE - - 50 -
Operations 359,232 439,000 337,200 492,000
6100 - OUTSIDE PROFESSIONAL SERVICES 272,912 355,000 256,700 375,000 7000 - UTILITIES SERVICES-GENERAL 58,299 52,000 58,900 75,000 7300 - EQUIPMENT MAINT & REPAIR 10,816 - 6,400 5,000
7310 - MAINTENANCE SUPPLIES 3,439 7,000 3,800 5,000
7317 - VEHICLE FUEL - 1,000 - -
7320 - OTHER EQUIPMENT/TOOLS/RENTALS 9,782 10,000 7,100 15,000 7705 - GENERAL SUPPLIES 3,263 5,752 1,000 8,000
7755 - SPECIAL DEPARTMENTAL EXPENSE 722 4,000 500 4,000 7790 - UNIFORMS AND CLOTHING - 3,000 2,800 5,000
7900 - TRAVEL/TRAINING/EDUCATION - 1,248 - -
Transfers Out 90,164 90,164 90,164 52,470
8104 - TRANSFER OUT- GFUND-001 57,201 57,201 57,201 14,781 8106 - TRANSFER OUT- RETIREMENT-106 22,832 22,832 22,832 34,038 8107 - TRANSFER OUT- RISK MGMT-850 10,131 10,131 10,131 3,651 68 Page 548
Account Type
2024/25
Actuals
2025/26
Adopted
Budget
2025/26
Annual
Projection
2026/27
Proposed
Budget
FY2026/27 Proposed Budget
Detailed Revenue and Expenditures by Fund
460 - BELL STREET LIGHTING DISTRICT 106,540 114,771 133,700 161,700 Revenue (317,951) (419,000) (339,400) (316,400)
Property Taxes (317,697) (419,000) (339,400) (316,400)
4010 - CURRENT YEAR SECURED (298,315) (404,000) (315,600) (295,000) 4011 - CURRENT YEAR UNSECURED (8,794) (8,000) (9,900) (9,000) 4012 - SUPPLEMENTAL (4,556) - (4,000) (4,500)
4013 - REDEMPTIONS (3,186) (3,500) (4,400) (3,500)
4014 - PRIOR YEAR SEC & UNSEC (1,075) (2,000) (3,600) (2,500) 4016 - INTEREST & PENALTIES TAXES (677) (500) (900) (900) 4021 - HOMEOWNERS EXEMP SECURED (1,094) (1,000) (1,000) (1,000) Revenue Frm Money & Property (254) - - -
4501 - UNREALIZED GAIN/LOSS (254) - - -
Expense 424,492 533,771 473,100 478,100
Operations 424,492 533,771 473,100 478,100
6100 - OUTSIDE PROFESSIONAL SERVICES 48,887 65,000 53,300 15,000 6420 - LA CO SB-2557 ADMIN FEE 4,241 5,500 5,000 5,000
7000 - UTILITIES SERVICES-GENERAL 263,320 350,000 301,500 350,000 9194 - CAPITAL LEASE-PRINCIPAL EXP 87,569 95,371 95,400 94,200 9195 - CAPITAL LEASE-INTEREST EXP 20,475 17,900 17,900 13,900 500 - CAPITAL/SPECIAL PROJ FUND (58,758) (50,000) (50,000) (150,000) Revenue (129,999) (83,725) (50,000) (150,000)
Revenue Frm Money & Property (968) - - -
4501 - UNREALIZED GAIN/LOSS (968) - - -
Other Revenue (53,040) (33,725) - -
4280 - GRANT RECOVERY OF COSTS (53,040) (33,725) - -
Transfers In (25,000) (50,000) (50,000) (150,000)
4824 - TRANSFER IN- GENERAL FUND-001 (25,000) (50,000) (50,000) (150,000) Other (50,991) - - -
4817 - ISSUANCE OF LEASE PAYABLE (50,991) - - -
Expense 71,241 33,725 - -
Operations 20,250 - - -
7300 - EQUIPMENT MAINT & REPAIR 1,787 - - -
9194 - CAPITAL LEASE-PRINCIPAL EXP 18,201 - - -
9195 - CAPITAL LEASE-INTEREST EXP 262 - - -
Capital Outlay 50,991 33,725 - -
9300 - CAPITAL OUTLAY 50,991 33,725 - -
4070 - PW CAPITAL PROJECT CUDAHY - 33,725 - -
8134 - BODY CAMERA 50,991 - - -
69 Page 549
Account Type
2024/25
Actuals
2025/26
Adopted
Budget
2025/26
Annual
Projection
2026/27
Proposed
Budget
FY2026/27 Proposed Budget
Detailed Revenue and Expenditures by Fund
510 - EQUIPMENT REPLACEMENT FUND (235,151) (17,433) (222,633) (200,633) Revenue (235,151) (217,433) (222,633) (200,633)
Revenue Frm Money & Property (34,518) (16,800) (22,000) - 4500 - INTEREST INCOME (27,979) (8,500) (19,400) -
4501 - UNREALIZED GAIN/LOSS (6,539) (8,300) (2,600) -
Transfers In (200,633) (200,633) (200,633) (200,633)
4820 - TRANSFER IN- SANITATION(108) (16,633) (16,633) (16,633) (16,633) 4821 - TRANSFER IN- SEWER (109) (1,732) (1,732) (1,732) (1,732) 4824 - TRANSFER IN- GENERAL FUND-001 (177,315) (177,315) (177,315) (177,315) 4826 - TRANSFER IN-BCHA-090 (4,953) (4,953) (4,953) (4,953) Expense - 200,000 - -
Operations - 200,000 - -
7320 - OTHER EQUIPMENT/TOOLS/RENTALS - 200,000 - -
520 - PARK MAINTENANCE FUND (140,138) (121,600) (132,400) (131,800) Revenue (140,221) (121,600) (132,400) (131,800)
Fines, Forfeitures & Penalties (3,388) - (1,200) (1,000) 4501 - UNREALIZED GAIN/LOSS (3,388) - (1,200) (1,000)
Revenue Frm Money & Property (14,009) - (9,600) (8,000) 4500 - INTEREST INCOME (14,009) - (9,600) (8,000)
Parks and Recreation (1,223) - - (1,200)
4459 - FACILITY RENTAL DEBS PK (1,223) - - (1,200)
Transfers In (121,600) (121,600) (121,600) (121,600)
4824 - TRANSFER IN- GENERAL FUND-001 (121,600) (121,600) (121,600) (121,600) Expense 83 - - -
Operations 83 - - -
6210 - BANK SERVICE CHARGE 83 - - -
600 - MEASURE W - CLEAN WATER PROG (37,860) 207,500 208,200 (354,000) Revenue (362,061) (385,000) (357,800) (354,000)
Revenue Frm Money & Property (47,882) (35,000) (29,000) (39,000) 4500 - INTEREST INCOME (38,018) (23,000) (25,900) (30,000) 4501 - UNREALIZED GAIN/LOSS (9,864) (12,000) (3,100) (9,000) Revenue From Other Agencies (314,179) (350,000) (328,800) (315,000) 4323 - MEASURE W (314,179) (350,000) (328,800) (315,000) Expense 324,200 592,500 566,000 -
Operations 313,482 242,500 250,100 -
6100 - OUTSIDE PROFESSIONAL SERVICES 243,120 200,000 200,000 - 7755 - SPECIAL DEPARTMENTAL EXPENSE 70,362 42,500 50,100 - Capital Outlay 10,719 350,000 315,900 -
9300 - CAPITAL OUTLAY 10,719 350,000 315,900 -
7058 - PARK WATER QUALITY PROJECT 10,719 350,000 315,900 - 70 Page 550
Account Type
2024/25
Actuals
2025/26
Adopted
Budget
2025/26
Annual
Projection
2026/27
Proposed
Budget
FY2026/27 Proposed Budget
Detailed Revenue and Expenditures by Fund
610 - PRITCHARD FIELD IMPRVMNT GRANT 3,629,600 25,610 196,720 (0) Revenue 532 (4,760,113) - (360,058)
Revenue Frm Money & Property 532 - - -
4501 - UNREALIZED GAIN/LOSS 532 - - -
Other Revenue - (4,760,113) - (360,058)
4280 - GRANT RECOVERY OF COSTS - (4,760,113) - (360,058) Expense 3,629,068 4,785,723 196,720 360,058
Personnel Services 23,964 25,610 40,120 27,546
5100 - REGULAR SALARIES 16,354 22,273 26,000 23,938
5500 - PAID HOLIDAY 992 - 1,250 -
5510 - PAID VACATION 103 - 2,900 -
5520 - PAID SICK LEAVE 572 - 1,300 -
5900 - FICA AND MEDI TAXES 1,388 146 2,400 157
5910 - PERS RETIREMENT EMPLOYER 2,765 299 3,150 322
5930 - HEALTH INSURANCE 1,557 2,557 2,500 2,675
5931 - VISION 6 51 20 51
5932 - DENTAL 83 250 80 250
5933 - LIFE 25 33 400 33
5991 - CAR AND CELL ALLOWANCE 120 - 120 120
Capital Outlay 3,605,104 4,760,113 156,600 332,512
9300 - CAPITAL OUTLAY 3,605,104 4,760,113 156,600 332,512 3062 - PRITCHARD FIELD IMPROVMNT PROJ 3,605,104 4,760,113 156,600 332,512 620 - MEASURE A - PARK IMPROVEMENT 65,181 (98,961) - -
Revenue (185,925) (120,000) - -
Other Revenue (185,925) (120,000) - -
4280 - GRANT RECOVERY OF COSTS (185,925) (120,000) - -
Expense 251,106 21,039 - -
Personnel Services 24,383 21,039 - -
5100 - REGULAR SALARIES 17,226 18,366 - -
5500 - PAID HOLIDAY 1,047 - - -
5900 - FICA AND MEDI TAXES 1,398 225 - -
5910 - PERS RETIREMENT EMPLOYER 3,105 501 - -
5930 - HEALTH INSURANCE 1,522 1,591 - -
5931 - VISION 19 54 - -
5932 - DENTAL 66 267 - -
5933 - LIFE - 35 - -
Transfers Out 226,723 - - -
8104 - TRANSFER OUT- GFUND-001 226,723 - - -
71 Page 551
Account Type
2024/25
Actuals
2025/26
Adopted
Budget
2025/26
Annual
Projection
2026/27
Proposed
Budget
FY2026/27 Proposed Budget
Detailed Revenue and Expenditures by Fund
650 - MEASURE-M-FUND (554,184) 1,882,943 (10,495) 2,492,280 Revenue (750,131) (635,343) (675,400) (671,086)
Revenue Frm Money & Property (133,110) (28,000) (68,100) (56,000) 4500 - INTEREST INCOME (108,342) (8,000) (58,300) (50,000) 4501 - UNREALIZED GAIN/LOSS (24,768) (20,000) (9,800) (6,000) Revenue From Other Agencies (617,021) (607,343) (607,300) (615,086) 4346 - MEASURE M (617,021) (607,343) (607,300) (615,086) Expense 195,947 2,518,286 664,905 3,163,366
Personnel Services 35,534 136,572 139,750 157,152
5100 - REGULAR SALARIES 13,971 110,179 90,400 126,169
5300 - OVERTIME 64 - 250 -
5500 - PAID HOLIDAY 1,986 - 5,400 -
5510 - PAID VACATION 1,270 - 5,600 -
5520 - PAID SICK LEAVE 1,839 - 3,000 -
5560 - PAID COMPENSATORY LEAVE 62 - 350 -
5900 - FICA AND MEDI TAXES 3,908 868 9,000 997
5910 - PERS RETIREMENT EMPLOYER 3,527 1,254 8,200 1,101 5930 - HEALTH INSURANCE 8,347 21,573 15,600 25,943
5931 - VISION 100 412 200 450
5932 - DENTAL 365 2,020 900 2,204
5933 - LIFE 95 264 800 288
5991 - CAR AND CELL ALLOWANCE - - 50 -
Operations 2,150 - - -
6100 - OUTSIDE PROFESSIONAL SERVICES 2,150 - - -
Capital Outlay 154,608 2,378,059 521,500 3,000,000
9300 - CAPITAL OUTLAY 154,608 2,378,059 521,500 3,000,000 7067 - CITYWIDE PED CROSSING IMPRVMNT 23,745 - - -
7094 - SLURRY SEAL PROJ 66,322 - - -
7151 - ST IMPROVEMENT PROJ FY24-25SB1 47,858 178,059 178,000 - 7152 - ATLANTIC AV MEDIAN LANDSCAPING - - - 750,000
7155 - ANNUAL CONCRETE PROJ FY27 - - - 300,000
7156 - SLURRY SEAL ANNUAL PROJ FY27 - - - 300,000
7158 - STREET IMPROVEMENTS FY27 - - - 1,400,000
7159 - ADA TRANSITION PLAN - - - 200,000
7180 - TRAFFIC SIGNAL EQPT UPGRADE 16,684 125,000 125,000 - 7191 - SIDEWALK IMPROVEMENT PROJ FY26 - 200,000 - -
7192 - PEDESTRIAN IMPROVEMENTS FY26 - 100,000 - -
7193 - SLURRY SAL PROJECT FY26 - 250,000 - -
7194 - REGIONAL AERIAL IMAGERY - 25,000 - -
7195 - STREET IMPROVEMENT - 1,500,000 218,500 -
7196 - EMERGENCY STREET REPAIR FY26 - - - 25,000
7199 - SINK HOLE REPAIRS - - - 25,000
Transfers Out 3,655 3,655 3,655 6,214
8104 - TRANSFER OUT- GFUND-001 3,655 3,655 3,655 6,214
72 Page 552
Account Type
2024/25
Actuals
2025/26
Adopted
Budget
2025/26
Annual
Projection
2026/27
Proposed
Budget
FY2026/27 Proposed Budget
Detailed Revenue and Expenditures by Fund
670 - MEASURE-R-FUND (328,802) 10,993 (139,008) 793,634 Revenue (626,054) (550,091) (576,300) (583,223)
Revenue Frm Money & Property (81,448) (14,200) (40,500) (40,500) 4500 - INTEREST INCOME (67,815) (3,500) (35,000) (35,000) 4501 - UNREALIZED GAIN/LOSS (13,633) (10,700) (5,500) (5,500) Revenue From Other Agencies (544,606) (535,891) (535,800) (542,723) 4350 - MEASURE R (544,606) (535,891) (535,800) (542,723) Expense 297,253 561,084 437,292 1,376,857
Personnel Services 12,695 139,833 141,350 166,748
5100 - REGULAR SALARIES 12,691 112,582 96,100 133,575
5300 - OVERTIME - - 300 -
5500 - PAID HOLIDAY - - 5,500 -
5510 - PAID VACATION - - 4,000 -
5520 - PAID SICK LEAVE - - 3,800 -
5560 - PAID COMPENSATORY LEAVE - - 800 -
5900 - FICA AND MEDI TAXES - 1,306 7,700 1,565
5910 - PERS RETIREMENT EMPLOYER - 1,659 8,100 1,728
5930 - HEALTH INSURANCE - 21,300 13,900 26,536
5931 - VISION - 457 100 511
5932 - DENTAL - 2,237 300 2,504
5933 - LIFE 4 293 700 328
5991 - CAR AND CELL ALLOWANCE - - 50 -
Operations 57,552 147,000 113,700 140,000
6100 - OUTSIDE PROFESSIONAL SERVICES 44,566 103,000 92,300 103,000 7300 - EQUIPMENT MAINT & REPAIR - 5,000 2,800 5,000
7310 - MAINTENANCE SUPPLIES 2,357 20,000 9,200 15,000
7320 - OTHER EQUIPMENT/TOOLS/RENTALS - 5,000 - 2,000
7335 - LEASE & RENTALS - 2,000 - -
7755 - SPECIAL DEPARTMENTAL EXPENSE 10,629 12,000 9,400 15,000 Capital Outlay 178,964 226,209 134,200 1,050,000
9300 - CAPITAL OUTLAY 178,964 226,209 134,200 1,050,000 7094 - SLURRY SEAL PROJ 125,000 - - -
7153 - FLORA AV ST IMPROVEMENT PROJ - - - 500,000
7154 - FISHBURN AV ST IMPROVEMENT - - - 500,000
7180 - TRAFFIC SIGNAL EQPT UPGRADE 43,570 116,209 116,200 - 7185 - SEWER SYSTEM IMPROVEMENT PROJ - 35,000 - -
7196 - EMERGENCY STREET REPAIR FY26 - 75,000 - 50,000
7197 - PAVEMENT MANAGEMENT PROJECT 766 - - -
7199 - SINK HOLE REPAIRS 9,628 - 18,000 -
Transfers Out 48,042 48,042 48,042 20,109
8104 - TRANSFER OUT- GFUND-001 48,042 48,042 48,042 20,109 73 Page 553
Account Type
2024/25
Actuals
2025/26
Adopted
Budget
2025/26
Annual
Projection
2026/27
Proposed
Budget
FY2026/27 Proposed Budget
Detailed Revenue and Expenditures by Fund
680 - PROP-C-FUND 342,842 (430,958) (436,143) 1,327,060 Revenue (783,821) (758,021) (743,600) (752,731)
Revenue Frm Money & Property (57,545) (43,500) (29,100) (29,100) 4500 - INTEREST INCOME (51,635) (18,500) (25,000) (25,000) 4501 - UNREALIZED GAIN/LOSS (5,910) (25,000) (4,100) (4,100) Revenue From Other Agencies (726,276) (714,521) (714,500) (723,631) 4351 - PROP C (726,276) (714,521) (714,500) (723,631)
Expense 1,126,663 327,063 307,457 2,079,791
Personnel Services 93,902 110,607 111,060 121,392
5100 - REGULAR SALARIES 64,618 90,377 72,300 97,915
5300 - OVERTIME 2 - - -
5500 - PAID HOLIDAY 2,999 - 3,700 -
5510 - PAID VACATION 1,749 - 4,700 -
5520 - PAID SICK LEAVE 2,185 - 2,200 -
5560 - PAID COMPENSATORY LEAVE 56 - 50 -
5900 - FICA AND MEDI TAXES 5,397 678 6,000 737
5910 - PERS RETIREMENT EMPLOYER 5,643 1,044 6,900 895
5930 - HEALTH INSURANCE 10,553 16,792 12,300 20,129
5931 - VISION 88 262 100 262
5932 - DENTAL 262 1,286 900 1,286
5933 - LIFE 289 168 1,800 168
5991 - CAR AND CELL ALLOWANCE 60 - 110 -
Operations 166,761 40,000 50,000 80,000
6100 - OUTSIDE PROFESSIONAL SERVICES 165,361 25,000 50,000 80,000 7335 - LEASE & RENTALS 1,400 - - -
7755 - SPECIAL DEPARTMENTAL EXPENSE - 15,000 - -
Capital Outlay 800,903 111,359 81,300 1,855,000
9300 - CAPITAL OUTLAY 800,903 111,359 81,300 1,855,000
7001 - TRAFFIC SIGNAL BATTERY BACKUP 288,658 5,000 - -
7150 - ST IMPROVEMENT PROJ FY23-24 487,282 - - -
7152 - ATLANTIC AV MEDIAN LANDSCAPING - - - 1,855,000
7180 - TRAFFIC SIGNAL EQPT UPGRADE - 46,359 46,300 -
7181 - FLORENCE/SLAUSON BRIDGE MAINT. - 20,000 - -
7182 - GAGE BRIDGE REPAIR PROJ - 5,000 - -
7197 - PAVEMENT MANAGEMENT PROJECT 24,963 35,000 35,000 - Transfers Out 65,097 65,097 65,097 23,399
8104 - TRANSFER OUT- GFUND-001 65,097 65,097 65,097 23,399 74 Page 554
Account Type
2024/25
Actuals
2025/26
Adopted
Budget
2025/26
Annual
Projection
2026/27
Proposed
Budget
FY2026/27 Proposed Budget
Detailed Revenue and Expenditures by Fund
700 - PROP-A-FUND (252,398) (164,510) (82,934) (40,851) Revenue (1,073,656) (945,000) (921,700) (935,998)
Revenue Frm Money & Property (109,670) (80,000) (57,300) (60,000) 4500 - INTEREST INCOME (88,426) (50,000) (47,700) (50,000) 4501 - UNREALIZED GAIN/LOSS (21,244) (30,000) (9,600) (10,000) Revenue From Other Agencies (875,586) (861,400) (861,400) (872,398) 4352 - PROP A (875,586) (861,400) (861,400) (872,398)
Charge For Current Service (3,033) (3,600) (3,000) (3,600) 4354 - BUS PASS SALES (3,033) (3,600) (3,000) (3,600)
Other Revenue (81,715) - - -
4456 - MISC PARKS AND RECS (81,715) - - -
Other (3,652) - - -
4401 - MISC OTHER FEES/SERVICES (3,652) - - -
Expense 821,258 780,490 838,766 895,147
Personnel Services 115,876 121,133 133,070 160,009
5100 - REGULAR SALARIES 45,226 50,168 54,600 69,670
5200 - PART-TIME SALARIES 33,222 48,651 33,600 75,847
5300 - OVERTIME 952 - 1,000 -
5500 - PAID HOLIDAY 2,560 - 2,800 -
5510 - PAID VACATION 2,516 - 6,100 -
5520 - PAID SICK LEAVE 1,187 - 2,700 -
5900 - FICA AND MEDI TAXES 6,563 3,291 7,500 4,513
5910 - PERS RETIREMENT EMPLOYER 9,594 3,668 9,800 5,240 5930 - HEALTH INSURANCE 13,544 13,897 14,300 2,925
5931 - VISION 30 204 50 259
5932 - DENTAL 232 1,002 200 1,269
5933 - LIFE 131 131 300 166
5991 - CAR AND CELL ALLOWANCE 120 120 120 120
Operations 687,136 641,111 687,450 705,547
6100 - OUTSIDE PROFESSIONAL SERVICES 687,080 641,111 687,400 705,547 6210 - BANK SERVICE CHARGE 56 - 50 -
Transfers Out 18,246 18,246 18,246 29,591
8104 - TRANSFER OUT- GFUND-001 18,246 18,246 18,246 29,591 75 Page 555
Account Type
2024/25
Actuals
2025/26
Adopted
Budget
2025/26
Annual
Projection
2026/27
Proposed
Budget
FY2026/27 Proposed Budget
Detailed Revenue and Expenditures by Fund
710 - FEDERAL FORFEITURES FUND 49,861 42,000 40,800 37,700 Revenue (30,319) (49,500) (31,000) (37,300)
Revenue Frm Money & Property (19,585) (12,500) (10,300) (10,300) 4500 - INTEREST INCOME (15,424) (5,000) (8,600) (8,600) 4501 - UNREALIZED GAIN/LOSS (4,161) (7,500) (1,700) (1,700) Revenue From Other Agencies (10,734) (37,000) (20,700) (27,000) 4357 - FORFEITURES & SEIZURES-OTHER (10,734) (37,000) (20,700) (27,000) Expense 80,180 91,500 71,800 75,000
Personnel Services 2,475 - 2,400 10,000
7785 - UNIFORMS-EXPLORERS 2,475 - 2,400 10,000
Operations 12,516 91,500 67,200 65,000
6100 - OUTSIDE PROFESSIONAL SERVICES - - 2,500 -
7315 - AUTOMOTIVE MAINT & REPAIR 12,516 65,000 64,700 65,000 9194 - CAPITAL LEASE-PRINCIPAL EXP - 25,000 - -
9195 - CAPITAL LEASE-INTEREST EXP - 1,500 - -
Capital Outlay 65,190 - 2,200 -
9300 - CAPITAL OUTLAY 65,190 - 2,200 -
8100 - PD- OTHER EQUIPMENT 65,190 - 2,200 -
720 - COPS-FUND 32,864 141,289 39,920 114,023
Revenue (195,109) (200,000) (202,000) (202,000)
Revenue Frm Money & Property (445) - - -
4500 - INTEREST INCOME (445) - - -
Revenue From Other Agencies (194,663) (200,000) (202,000) (202,000) 4363 - COPS ALLOCATION (194,663) (200,000) (202,000) (202,000) Expense 227,972 341,289 241,920 316,023
Personnel Services 214,998 326,689 229,120 301,423
5100 - REGULAR SALARIES 86,749 106,420 85,500 107,496
5200 - PART-TIME SALARIES - 153,340 - 127,512
5213 - PART TIME CADETS 63,894 - 64,900 -
5300 - OVERTIME - - 2,700 -
5420 - UNIFORM ALLOWANCE - - 1,500 -
5500 - PAID HOLIDAY 3,903 - 5,400 -
5510 - PAID VACATION 2,861 - 7,800 -
5520 - PAID SICK LEAVE 6,585 - 8,100 -
5540 - PAID COURT AND ON CALL - - 300 -
5560 - PAID COMPENSATORY LEAVE 381 - 400 -
5900 - FICA AND MEDI TAXES 6,497 19,872 6,900 17,978
5910 - PERS RETIREMENT EMPLOYER 14,445 15,920 15,100 15,974 5930 - HEALTH INSURANCE 27,954 28,907 28,500 30,234
5931 - VISION 437 341 400 341
5932 - DENTAL 1,182 1,670 1,500 1,670
5933 - LIFE 109 218 120 218
Operations 12,974 14,600 12,800 14,600
7755 - SPECIAL DEPARTMENTAL EXPENSE 5,311 5,500 7,100 5,500 7783 - YOUTH SERVICES BUREAU - 1,000 3,200 1,000
7785 - UNIFORMS-EXPLORERS 2,088 4,600 - 4,600
7787 - POLICE-EXPLORERS 5,575 3,500 2,500 3,500
76 Page 556
Account Type
2024/25
Actuals
2025/26
Adopted
Budget
2025/26
Annual
Projection
2026/27
Proposed
Budget
FY2026/27 Proposed Budget
Detailed Revenue and Expenditures by Fund
740 - JUSTICE ASSISTANCE GRANT FUND 5,597 (4,100) (16,500) (18,500) Revenue (89,552) (19,100) (16,500) (18,500)
Revenue Frm Money & Property (4,871) (4,100) (3,200) (3,500) 4500 - INTEREST INCOME (4,178) (2,500) (2,500) (2,500)
4501 - UNREALIZED GAIN/LOSS (693) (1,600) (700) (1,000) Revenue From Other Agencies (14,528) (15,000) (13,300) (15,000) 4359 - FED GRANT REVENUE-DOJ (14,528) (15,000) (13,300) (15,000) Other (70,153) - - -
4817 - ISSUANCE OF LEASE PAYABLE (70,153) - - -
Expense 95,149 15,000 - -
Operations 24,996 15,000 - -
7320 - OTHER EQUIPMENT/TOOLS/RENTALS - 15,000 - -
9194 - CAPITAL LEASE-PRINCIPAL EXP 24,348 - - -
9195 - CAPITAL LEASE-INTEREST EXP 648 - - -
Capital Outlay 70,153 - - -
9300 - CAPITAL OUTLAY 70,153 - - -
0287 - JAG GRANT 21GG 40,774
0323 - JAG GRANT 23GG 29,379 - - -
750 - AB-109-TASK FORCE FUND (3,079) - 9,300 -
Revenue (4,322) (5,000) - -
Revenue Frm Money & Property 21 - - -
4501 - UNREALIZED GAIN/LOSS 21 - - -
Revenue From Other Agencies (4,343) (5,000) - -
4397 - JAG 2015 (4,343) (5,000) - -
Expense 1,243 5,000 9,300 -
Personnel Services 1,243 5,000 9,300 -
5300 - OVERTIME 1,163 4,900 9,100 -
5900 - FICA AND MEDI TAXES 79 100 200 -
5910 - PERS RETIREMENT EMPLOYER 1 - - -
770 - CA-RECYCLE GRANT FUND (1,790) (1,950) (5,200) -
Revenue (2,676) (6,950) (6,700) -
Revenue Frm Money & Property (3,347) (1,950) (1,700) -
4500 - INTEREST INCOME (2,559) (750) (1,500) -
4501 - UNREALIZED GAIN/LOSS (788) (1,200) (200) -
Revenue From Other Agencies 671 (5,000) (5,000) -
4277 - CALRECYCLE 671 (5,000) (5,000) -
Expense 886 5,000 1,500 -
Operations 886 5,000 1,500 -
7755 - SPECIAL DEPARTMENTAL EXPENSE 886 5,000 1,500 -
790 - HOMELAND SECURITY GRANT FUND 1,362 - (102,000) -
Revenue (73,541) (100,000) (102,000) -
Revenue From Other Agencies (73,541) (100,000) (102,000) - 4395 - HOMELAND SECURITY GRANT (73,541) (100,000) (102,000) - Expense 74,903 100,000 - -
Capital Outlay 74,903 100,000 - -
9300 - CAPITAL OUTLAY 74,903 100,000 - -
2122 - RESO 2023-02 SECURITY SYSTEMS 74,903 100,000 - - 77 Page 557
Account Type
2024/25
Actuals
2025/26
Adopted
Budget
2025/26
Annual
Projection
2026/27
Proposed
Budget
FY2026/27 Proposed Budget
Detailed Revenue and Expenditures by Fund
810 - OTS STATE GRANT (24,470) (2,900) 35,100 (1,900)
Revenue (97,724) (111,400) (62,300) (1,900)
Revenue Frm Money & Property (2,969) (2,900) (1,800) (1,900) 4500 - INTEREST INCOME (2,622) (900) (1,600) (1,600)
4501 - UNREALIZED GAIN/LOSS (347) (2,000) (200) (300)
Revenue From Other Agencies (94,755) (108,500) (60,500) - 4279 - OTS-LOCAL GRANT RETURN (94,755) (108,500) (60,500) - Expense 73,254 108,500 97,400 -
Personnel Services 60,350 108,500 95,700 -
5300 - OVERTIME 59,231 108,500 93,400 -
5900 - FICA AND MEDI TAXES 1,118 - 2,300 -
5910 - PERS RETIREMENT EMPLOYER 2 - - -
Operations 12,903 - 1,700 -
7755 - SPECIAL DEPARTMENTAL EXPENSE 12,903 - 700 -
7900 - TRAVEL/TRAINING/EDUCATION - - 1,000 -
850 - RISK MANAGEMENT FUND 1,074,641 1,484,763 1,456,027 1,731,606 Revenue (1,754,158) (2,037,213) (2,100,413) (1,984,169) Revenue Frm Money & Property (1,190) - - -
4501 - UNREALIZED GAIN/LOSS (1,190) - - -
Other Revenue 78,048 - (63,200) -
4280 - GRANT RECOVERY OF COSTS - - (48,100) -
4721 - WC & LIABILITY SETTLEMENTS 78,048 - (15,100) -
Transfers In (1,831,016) (2,037,213) (2,037,213) (1,984,169) 4819 - TRANSFER IN- GAS TAX(104) (15,104) (17,558) (17,558) (9,522) 4820 - TRANSFER IN- SANITATION(108) (30,397) (30,397) (30,397) (16,420) 4821 - TRANSFER IN- SEWER (109) (16,715) (16,715) (16,715) (6,284) 4823 - TRANSFER IN-LIGHTNG/LNSCP-450 (10,131) (10,131) (10,131) (3,651) 4824 - TRANSFER IN- GENERAL FUND-001 (1,718,171) (1,921,915) (1,921,915) (1,926,816) 4826 - TRANSFER IN-BCHA-090 (40,498) (40,497) (40,497) (21,476) Expense 2,828,799 3,521,976 3,556,440 3,715,775
Personnel Services 24,440 167,256 26,340 22,775
5100 - REGULAR SALARIES 17,370 141,324 17,000 19,906
5500 - PAID HOLIDAY 1,074 - 1,500 -
5510 - PAID VACATION 573 - 1,700 -
5520 - PAID SICK LEAVE 452 - 500 -
5900 - FICA AND MEDI TAXES 1,329 4,808 1,300 152
5910 - PERS RETIREMENT EMPLOYER 1,251 5,330 1,200 168
5930 - HEALTH INSURANCE 2,150 13,342 2,200 2,326
5931 - VISION 5 375 20 34
5932 - DENTAL 94 1,836 200 167
5933 - LIFE 22 240 600 22
5991 - CAR AND CELL ALLOWANCE 120 - 120 -
Operations 2,804,360 3,354,720 3,530,100 3,693,000
6100 - OUTSIDE PROFESSIONAL SERVICES 221,493 282,000 292,400 302,000 6105 - LEGAL SERVICES 70,341 327,000 72,400 170,000
7200 - INSURANCE EXPENSE 1,992,099 2,170,720 2,379,800 2,325,000 7210 - INSURANCE SETTLEMENT 217,425 305,000 87,800 285,000 7215 - INSURANCE SETTLEMENT-OTHER 186,286 270,000 391,700 310,000 7216 - LIABILITY CLAIM- C.WARREN & CO 115,714 - 306,000 300,000 7700 - OFFICE SUPPLIES 1,000 - - 1,000
78 Page 558
Account Type
2024/25
Actuals
2025/26
Adopted
Budget
2025/26
Annual
Projection
2026/27
Proposed
Budget
FY2026/27 Proposed Budget
Detailed Revenue and Expenditures by Fund
991 - BCHA-CAPITAL PROJECT FUND 42,556 (32,000) (22,900) (25,000) Revenue (46,384) (32,000) (22,900) (25,000)
Revenue Frm Money & Property (46,384) (32,000) (22,900) (25,000) 4500 - INTEREST INCOME (38,816) (15,000) (18,900) (20,000) 4501 - UNREALIZED GAIN/LOSS (7,569) (17,000) (4,000) (5,000) Expense 88,940 - - -
Transfers Out 88,940 - - -
8105 - TRANSFER OUT- PF-118 88,940 - - -
79 Page 559