6-10-26-public-hearing — Bell City Council, June 10, 2026

AGENDA ITEM 1

Page 1 ends

City of Bell
Agenda Report
DATE: June 10, 2026
TO: Mayor and Members of the City Council
PREPARED Michael L. Antwine II, City Manager
BY: Rickey S. Manbahal, Finance Director
FROM: Michael L. Antwine II (e-signature)
______________________________
Michael L. Antwine II, City Manager
SUBJECT: Adoption of the Recommended Budget for Fiscal Year 2026-2027 RECOMMENDATION:

It is recommended that the City Council read by title only, waive further reading and adopt Resolution No. 2026-30 titled:

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF BELL

ADOPTING THE CITY BUDGET FOR THE FISCAL YEAR
COMMENCING JULY 1, 2026, AND ENDING JUNE 30, 2027
BACKGROUND:

Per the City Charter, the City Manager shall submit to the Council the proposed budget 35 days prior to the beginning of each fiscal year. To comply with the Charter section, the City Manager’s Office presented the proposed FY26-27 budget at the May 13, 2026, Council meeting.

As part of the preparation and development of the proposed Fiscal Year 2026-2027 Annual Budget, the City Council held six (6) budget meetings, two (2) Council Ad-Hoc Budget Meetings, two (2) Community Budget Meeting and one (2) City Council workshops and Public Hearing:
 April 6, 2026 – Budget Ad-Hoc Committee meeting
 April 30, 2026 – Community Budget Meeting
 May 6, 2026 – Community Budget Meeting
 May 7, 2026 – Budget Ad Hoc Committee Meeting
 May 13, 2026 – Proposed G.F. & CIP Budget Presentation  June 10, 2026 – Proposed Adoption City Council - Budget Workshop meeting DISCUSSION:

The proposed FY 2026-27 budget projects the City’s General Fund revenues of $21,654,741. and Expenditures of $24,016,750. The proposed FY 2026-27 budget is structurally unbalanced with a projected deficit of $2,362,009 for a structurally un-balanced budget.

The preparation and development of the FY 26-27 budget is based on input from the Ad Hoc Committee, City Council, the community, and discussion with City Manager and department

Page 9 ends

AGENDA ITEM 1

Page 2 ends

heads. As a result of these meetings and discussions, there are budget line-item reconciliations, equipment purchases and replacement projections, operations and maintenance expense review and revenue growth projections.

The FY 26-27 budget prioritizes the allocation of the City’s limited fiscal resources in the areas of Economic Development, Fiscal Sustainability, Public Infrastructure (Streets and Roads), City Facilities Improvements and investments into the City’s Information Technology and Enterprise systems improvements.

The proposed FY 26-27 budget does not have any reductions to key programs or services and maintains the City’s existing level of services. The reason being that, over the last two (2) years, the City Council has approved several layers of reductions for staffing, programs, services and operational activities. Which has resulted in the city’s day-to-day operating budget decreasing by approximately 20-25% over that same period.

FY 25-26 Accomplishments
Over the past fiscal year, the city made significant progress in improving its Fiscal Health, Revenue Growth, Real Property Disposition, Organizational Development, Community Services programs, Economic Development projects, and overall organizational effectiveness and productivity.

Adopted a balanced FY25-26 Budget
Purchase new Vehicle using Vehicle Replacement Plan
Approved Carnivals @ Shoe City site
Held Open Streets Event
Groundbreaking events for new businesses and Park
Implemented City of Bell Chatbot (Ask Bell)
Received an unmodified (clean) financial audit opinion for FY25-26 These accomplishments were in part due to a few factors, including the City Council’s adoption of a structurally balanced FY 25-26 budget and the hard work and dedication of our Bell employees.

Organizational Structure
As City Manager, I am continuously assessing the City’s Organizational Structure in a methodical and strategic approach by reviewing the core functions of each department, reviewing staffing levels, budget allocations and systems, policies, and procedures.

Over the past three years, I have implemented organizational changes that are providing meaningful and efficient outcomes to date. However; there are several areas that require further evaluation and restructuring of their personnel and fiscal resources: in addition to, their core functions, programs and services, utilization of industry best practices, administration systems, policies, and procedures. The departments requiring the most significant adjustments of functionality and operational effectiveness are the Community Services Department, Community Development Department, Planning and Public Works Department.

While the Council approved some organizational and programmatic changes within each of those departments, there are still more adjustments needed to further strengthen their respective organizational efficiency, productivity and fiscal sustainability.

Page 10 ends

AGENDA ITEM 1

Page 3 ends

The proposed FY 26-27 Budget continues with the realignment of personnel and resources throughout the organization to improve efficiency, productivity and create and modify systems, policies and procedures.

Revenue Growth
The city is severely limited in its ability to generate additional tax revenue. The City’s three (3) primary revenues are: Property Tax, Sales Tax and Utility User Tax, which require voter approval to increase the tax rate.

City Manager’s Office is focused on generating new revenue growth strategies through the adjustments to Special Assessment Districts, Economic Development projects and attracting new business to the City of Bell to create sustainable revenue growth.

Also, I recommend the City Council approve a rate study and analysis of its Lighting and Landscape Assessment District to increase special revenue funds to maintain fiscal solvency of the fund.

Challenges and Opportunities
Over the next fiscal year, the city will experience escalating increases in its operational expenses due to external factors, such as labor, health care, price inflation, costs of materials and supplies, goods and services. As such, it is a high priority of my administration to create and implement a Fiscal Sustainability Plan.

The City’s Special Revenus/Enterprise Funds are reaching a critical point of fiscal unsustainability. This is due to decades of no increased revenue to the fund, while experiencing increased expenditure of more than 50% to 75% percent over the last 11 years.

It is very likely that during FY 2026-2027, the Lighting & Landscaping Enterprise Fund will have a negative fund balance and require revenue from the General Fund to sustain the operations.

Thus, an evaluation and assessment are critical for long-term financial sustainability. There may be personnel retention issues within the next couple of years, if the city is unable to bridge the significant salary compensation gap.

Lastly, the City’s limited General Fund Revenue Growth has severely limited the City’s ability to plan and implement Capital Improvement Projects, investment in City Public Facilities and Equipment; as well as the City's inability to maintain competitive salaries has kept the City at the bottom of the list for compensation and health benefits amongst most cities in our region, which prevents the City from attracting highly qualified talent to work in the City of Bell.

Proposed Budget Overview for FY2026-27
The proposed budget for FY2026-27 indicates a deficit instead of a projected surplus. The total proposed budget is $21,654,741, reflecting changes in both revenue and expenses. • The General Fund revenue is projected to increase from $21,336,291 in FY2025-26 to $21,654,741 in FY2026-27.
• Total expenses are projected to increase from $21,801,127 in FY2025-26 to $24,017,750 in FY2026-27.

Page 11 ends

AGENDA ITEM 1

Page 4 ends

General Fund Revenue Analysis
The General Fund revenue sources are projected to show changes, particularly in property taxes, other taxes and Licenses & Permits. The overall revenue is projected to change in FY2026-27 by:
• Property Taxes are expected to slightly increase from $6,522,465. in FY2025-26 to $6,596,380. in FY2026-27.
• Other Taxes is projected to increase from $9,616112. to $9,652,380. in the same period. • Licenses & Permits are projected to decrease from $1,061,601 to $966,370. In the same period.

General Fund Expenditure Analysis
The expenses in the General Fund are set to increase, with notable rises in personnel services and operations.
• Total expenses are projected to increase from $21,801,127. in FY 2025-26 to $24,016,750 in FY 2026-27.
• Personnel Services will rise from $13,099,952 to $14,019.229. These are mostly related to MOU changes, Health and Benefit increases, PERS increases, Staff Overtime and personnel allocation from ARPA to General Fund.
• Operations expenses are expected to increase significantly from $6,430,345. to $7,621,790.

Revenue and Expense Trends
The overall revenue and expense trends indicate a challenging financial environment with increasing expenses outpacing revenues. The General Fund is projected to face ongoing deficits, necessitating careful financial management.
• Revenue trends show a decline in various sources, including Licenses & Permits, Charge for Current Service and Other Revenue.
• Expenses are projected to rise significantly, particularly in personnel and operational costs across departments.

Overall, the budget reflects evolving community needs, strategic investments in infrastructure and public services, and a focus on expanding services and operational capacity.

Overall Outlook:

The FY2026/27 budget reflects a strategic focus on infrastructure, community services, and sustainability, with revenue and expenses to support long-term financial health. Balancing increased expenses with revenue growth remains critical to maintaining fiscal stability.

FISCAL IMPACT:

The proposed FY2026-27 Budget of $21,654,741. will establish the spending plan for all funds of the City of Bell.

Page 12 ends

AGENDA ITEM 1

Page 5 ends

STRATEGIC PLAN 2023-25:

This agenda item aligns with the City of Bell 2023-25 Strategic Plan:

Target 4 – Fostering Financial Resilience
Goal 1 – Explore a sales tax revenue measure
Goal 2 – Complete a Fees Study
Goal 3 – Address the City’s CalPERS unfunded Liability
Goal 4 – Evaluate the sale of City – owned properties and conduct research to enhance the City’s economic development
ATTACHMENT(S):

1. Proposed FY 2026-27 Budget

2. Resolution 2026-30

Page 13 ends

June 10, 2026
WWW.CITYOFBELL.GOV

PROPOSED
BUDGET
FY2026-2027

Page 14 ends

City Council and Appointed Officials… ..................................................................................... 1 Bell at a Glance ............................................................................................................................ 2 Organizational Chart .................................................................................................................... 3 Financial Summaries
Summary of Changes in Fund Balance… .................................................................................... 5 Revenue and Expense Summary by Funds… .............................................................................. 6 Revenue Summary by Fund… ..................................................................................................... 9 General Fund Revenue Summary… .......................................................................................... 13 General Fund Detailed Revenue… ............................................................................................ 14 General Fund Expense Summary by Department… .................................................................. 18 General Fund Detailed Expense by Department… .................................................................... 19 Schedule of Transfers In/Out… ................................................................................................. 26 Capital Projects… ...................................................................................................................... 30 Debt Service Funds… ................................................................................................................ 38 Departmental Information
Summary of Authorized Personnel ........................................................................................... 41 City Council ............................................................................................................................... 44 City Manager ............................................................................................................................. 48 Human Resources and Risk Management… ............................................................................. 50 Finance Department… ............................................................................................................... 53 City Attorney ............................................................................................................................. 55 City Clerk… ............................................................................................................................... 56 Community Service Program… ................................................................................................. 57 Community Development… ...................................................................................................... 62 Public Works .............................................................................................................................. 67 Public Safety… .......................................................................................................................... 73 Non Departmental… .................................................................................................................. 79 Grants & Special Revenue Funds
BCHA/Housing… ...................................................................................................................... 83 American Rescue Plan Act (ARPA)… ...................................................................................... 85 AQMD… ................................................................................................................................... 86 Gas Tax… .................................................................................................................................. 87 SB1 Road & Maintenance Rehab… .......................................................................................... 89 Retirement Fund…..................................................................................................................... 89 Sanitation/Refuse Fund… .......................................................................................................... 90 Sewer Fund… ............................................................................................................................ 91 Recycling Fund… ...................................................................................................................... 92 Bikeway/TDA Art III Fund… ................................................................................................... 92 CRA/Successor Agency… ......................................................................................................... 93

TABLE OF CONTENTS

Page 15 ends

CRA/Low-Mod… ...................................................................................................................... 94 CDBG Fund… ........................................................................................................................... 94 PLHA/Local Housing ................................................................................................................ 95 Other Grants Fund….................................................................................................................. 96 CA State Grant ........................................................................................................................... 97 Federal CIP Grant… .................................................................................................................. 97 STPL Local Fund… ................................................................................................................... 97 Lighting and Landscape… ......................................................................................................... 98 Bell Street Lighting District… ................................................................................................... 99 Capital/Special Project Fund...................................................................................................... 99 Equipment Replacement Fund… ............................................................................................. 100 Park Maintenance Fund… ....................................................................................................... 100 Measure W Fund… .................................................................................................................. 100 Pritchard Improvement Grant… .............................................................................................. 101 Measure A – Park Improvement .............................................................................................. 102 Measure M ............................................................................................................................... 103 Measure R ................................................................................................................................ 104 Prop C Fund… ......................................................................................................................... 105 Prop A Fund ............................................................................................................................. 106 Federal Forfeiture Grant… ...................................................................................................... 107 COPS Fund… .......................................................................................................................... 107 Justice Assistance Grant… ...................................................................................................... 108 AB109 Task Force… ............................................................................................................... 108 CA Recycle Grant… ................................................................................................................ 108 Homeland Security Grant ........................................................................................................ 109 OTS Grant… ............................................................................................................................ 109 Risk Management Fund… ....................................................................................................... 110 BCHA Capital Projects… ........................................................................................................ 110 Supplemental Information
Bell Community Housing (BCHA) and 2005 Lease Revenue Refunding Bonds… ............... 112 BCHA Revenue and Expense Summary Year to Date Projection ........................................... 113 General Information About the Pension Plan .......................................................................... 114 Defined Benefit Pension Plan .................................................................................................. 115 Other Post Employment Benefits (OPEB) General Information ............................................. 116

Page 16 ends

Ali Saleh
Mayor
Monica Arroyo
Vice-Mayor
Ana Maria
Quintana
Councilmember
Alicia
Romero
Councilmember
Francis Flores
Councilmember
Danny Aleshire
City Attorney
Angela Bustamante
City Clerk Michael L. Antwine, II
City Manager
City Council
Appointed Officials
1 Page 17
BELL at a Glance
Incorporation: 1927
Government
Libraries
School District
US Census Quick Facts (07/01/2024)
Bell is a Charter City operating under
a Council-Manager form of
Government.

County owned and operated on a
property leased by City of Bell.

The City of Bell lies within the LA Unified
School District (LAUSD) boundaries for
its provision of K-12 public education
(www.lausd.org.)
• Police Services: City owned and
operated.
• Fire Services: County Owned and
operated.
• County: Los Angeles
• Population: 31,930
• Median Home Value: $591,600
• Median Home Income: $61,020
• Total Households: 9,171
2 Page 18

BELL RESIDENTS
Mayor & City Council
Planning
Commission
Community Services
Commission
Michael L. Antwine II
City Manager
Angela Bustamante
City Clerk
Damian Velasco
Chief of Police
Vacant
Community
Development
Vacant
Community
Services
Rickey Manbahal
Finance
Rita Montalvo
Public Works
Danny Aleshire
City Attorney (Contract)

ORGANIZATIONAL CHART
3 Page 19

FINANCIAL

SUMMARIES
4 Page 20
Fund
July 1, 2026
Estimated
Fund Balance Revenues Expenses
Net
(Income)/Loss
June 30, 2027
Estimated
Fund Balance
001 - GENERAL FUND $ 26,271,441 $ (21,654,741) $ 24,016,750 $ 2,362,009 $ 23,909,432 500 - CAPITAL/SPECIAL PROJ FUND 224,770 (150,000) - (150,000) 374,770 510 - EQUIPMENT REPLACEMENT FUND 977,160 (200,633) - (200,633) 1,177,793 520 - PARK MAINTENANCE FUND 522,536 (131,800) - (131,800) 654,336 850 - RISK MANAGEMENT FUND (2,374,787) (2,042,114) 4,071,375 2,029,261 (4,404,048) TOTAL GENERAL, RISK & CAPITAL PROJ FUND 25,621,120 (24,179,288) 28,088,125 3,908,837 21,712,283 090 - BCHA- OPERATING FUND 1,601,386 (2,460,415) 5,253,441 2,793,026 (1,191,640) 100 - AMERICAN RESCUE PLAN ACT 2021 1,310,204 - - - 1,310,204 103 - AQMD-FUND 360,320 (53,000) (53,000) 413,320
104 - GAS TAX FUND 158,788 (998,430) 1,153,119 154,689 4,099 105 - SB1 ROAD MAINT & REHAB FUND 924,186 (990,250) 1,900,000 909,750 14,436 106 - RETIREMENT FUND 1,249,374 (4,886,213) 5,559,909 673,696 575,678 108 - SANITATION/REFUSE FUND (170,902) (744,000) 1,046,992 302,992 (473,894) 109 - SEWER FUND 923,830 (1,016,300) 949,770 (66,530) 990,360 210 - CRA- SUCCESSOR AGENCY FUND 9,249,861 (1,511,446) 1,354,265 (157,181) 9,407,042 220 - CRA-LOW/MOD SUCCESSOR AGENCY 1,377,583 (32,000) 28,797 (3,203) 1,380,786 300 - CDBG-FUND 707 (502,926) 502,926 - 707
305 - PLHA/LOCAL HOUSING PROGRAM (298,864) - (298,864)
332 - OTHER GRANTS (804,412) (2,533,375) 2,512,887 (20,488) (783,924) 333 - CA STATE GRANTS 1,816 - 1,816
337 - FEDERAL CIP GRANT 710,539 (1,116,279) 1,116,279 - 710,539 450 - LIGHTING & LANDSCAPING FUND 200,105 (469,305) 650,399 181,094 19,011 460 - BELL STREET LIGHTING DISTRICT (394,931) (326,400) 428,100 101,700 (496,631) 600 - MEASURE W - CLEAN WATER PROG 554,836 (354,000) 250,000 (104,000) 658,836 610 - PRITCHARD FIELD IMPRVMNT GRANT (229,127) (360,058) 360,058 (0) (229,127) 620 - MEASURE A - PARK IMPROVEMENT (314,588) - (314,588) 650 - MEASURE-M-FUND 2,640,530 (671,086) 3,303,991 2,632,905 7,625 670 - MEASURE-R-FUND 1,713,506 (583,223) 2,293,297 1,710,074 3,432 680 - PROP-C-FUND 1,334,283 (752,731) 1,950,215 1,197,484 136,799 700 - PROP-A-FUND 1,998,943 (935,998) 868,304 (67,694) 2,066,637 710 - FEDERAL FORFEITURES FUND 266,386 (37,300) 75,000 37,700 228,686 720 - COPS-FUND (142,374) (202,000) 316,023 114,023 (256,397) 740 - JUSTICE ASSISTANCE GRANT FUND 88,213 (18,500) - (18,500) 106,713 750 - AB-109-TASK FORCE FUND 2,482 - 2,482
770 - CA-RECYCLE GRANT FUND 67,021 - 67,021
790 - HOMELAND SECURITY GRANT FUND 34,236 - 34,236
810 - OTS STATE GRANT (27,958) (1,900) - (1,900) (26,058) 991 - BCHA-CAPITAL PROJECT FUND 811,345 (25,000) - (25,000) 836,345 SPECIAL REVENUE & GRANT FUNDS 25,197,324 (21,582,135) 31,873,772 10,291,637 14,905,687 890 - DEBT SERVICE-GOB-FUND 2,519,312 (2,194,000) 2,166,900 (27,100) 2,546,412 992 - BCHA-DEBT SERVICE FUND 99,278 (1,282,250) 1,284,750 2,500 96,778 TOTAL DEBT SERVICE FUNDS 2,618,590 (3,476,250) 3,451,650 (24,600) 2,643,190 TOTAL FOR ALL FUNDS $ 53,437,034 $ (49,237,673) $ 63,413,547 $ 14,175,874 $ 39,261,161 Summary of Revenue, Expenditures and Estimated Changes in Fund Balance FY2026-27 Proposed Budget
5 Page 21
Account Type
2024/25
Actuals
2025/26
Adopted
Budget
2026/27
Preliminary
05/13/2026
2026/27
Proposed
06/10/2026
Grand Total $ 4,226,771 $ 9,008,049 $ 11,115,051 $ 14,175,874 001 - GENERAL FUND (1,720,852) 464,836 2,398,441 2,362,009 Revenue (22,353,894) (21,336,291) (20,964,044) (21,654,741) Expense 20,633,042 21,801,127 23,362,485 24,016,750
090 - BCHA- OPERATING FUND 622,247 2,583,980 2,617,850 2,793,026 Revenue (3,640,323) (2,509,173) (2,460,415) (2,460,415) Expense 4,262,570 5,093,153 5,078,265 5,253,441
100 - AMERICAN RESCUE PLAN ACT 2021 (167,844) - - -
Revenue (2,619,706) (1,625,000) - -
Expense 2,451,862 1,625,000 - -
103 - AQMD-FUND (59,246) (46,800) (53,000) (53,000)
Revenue (59,246) (54,000) (53,000) (53,000)
Expense - 7,200 - -
104 - GAS TAX FUND 89,279 120,211 298,173 154,689
Revenue (970,416) (969,316) (998,430) (998,430)
Expense 1,059,695 1,089,527 1,296,603 1,153,119
105 - SB1 ROAD MAINT & REHAB FUND (200,724) 783,065 32,470 909,750 Revenue (977,473) (920,066) (990,250) (990,250)
Expense 776,749 1,703,131 1,022,720 1,900,000
106 - RETIREMENT FUND (306,622) 410,037 527,392 673,696 Revenue (4,777,557) (4,631,513) (5,032,517) (4,886,213) Expense 4,470,934 5,041,550 5,559,909 5,559,909
108 - SANITATION/REFUSE FUND 117,406 465,424 344,275 302,992 Revenue (602,353) (466,000) (600,000) (744,000)
Expense 719,759 931,424 944,275 1,046,992
109 - SEWER FUND (55,614) 48,679 (738,141) (66,530)
Revenue (353,459) (378,200) (1,016,300) (1,016,300)
Expense 297,846 426,879 278,159 949,770
110 - RECYCLING FUND 20,714 (6,200) - -
Revenue (1,146) (6,200) - -
Expense 21,860 - - -
114 - BIKEWAY/TDA ART-III FUND 967 23,391 - -
Revenue (105) (26,609) - -
Expense 1,072 50,000 - -
118 - PUBLIC FINANCE AUTHORITY FUND 1,863 - - -
Revenue (218) - - -
Expense 2,082 - - -
210 - CRA- SUCCESSOR AGENCY FUND 2,359,195 59,397 (175,575) (157,181) Revenue (2,016,294) (1,467,120) (1,511,446) (1,511,446) Expense 4,375,488 1,526,517 1,335,871 1,354,265
220 - CRA-LOW/MOD SUCCESSOR AGENCY (45,157) (23,336) (3,203) (3,203) Revenue (76,710) (50,000) (32,000) (32,000)
Expense 31,553 26,664 28,797 28,797
300 - CDBG-FUND 44,486 0 0 0
Revenue (785,785) (755,631) (502,926) (502,926)
Expense 830,271 755,631 502,927 502,926
305 - PLHA/LOCAL HOUSING PROGRAM 62,201 (0) - -
FY2026/27 Proposed Budget
Detailed Revenue and Expenditures
6 Page 22
Account Type
2024/25
Actuals
2025/26
Adopted
Budget
2026/27
Preliminary
05/13/2026
2026/27
Proposed
06/10/2026
Grand Total $ 4,226,771 $ 9,008,049 $ 11,115,051 $ 14,175,874 FY2026/27 Proposed Budget
Detailed Revenue and Expenditures
Revenue - (188,715) - -
Expense 62,201 188,715 - -
332 - OTHER GRANTS 172,023 988,752 (20,489) (20,489)
Revenue (912,533) (3,085,850) (1,130,856) (2,533,375)
Expense 1,084,555 4,074,603 1,110,368 2,512,887
333 - CA STATE GRANTS (236,254) 55,000 - -
Revenue (256,909) - - -
Expense 20,655 55,000 - -
337 - FEDERAL CIP GRANT (1,721) - - -
Revenue (53,682) (131,923) (1,116,279) (1,116,279)
Expense 51,962 131,923 1,116,279 1,116,279
338 - STPL-LOCAL 13,004 - - -
Revenue (7,325) - - -
Expense 20,329 - - -
450 - LIGHTING & LANDSCAPING FUND 43,760 139,756 176,139 181,094 Revenue (466,038) (474,446) (469,305) (469,305)
Expense 509,798 614,202 645,444 650,399
460 - BELL STREET LIGHTING DISTRICT 106,540 114,771 161,700 101,700 Revenue (317,951) (419,000) (316,400) (326,400)
Expense 424,492 533,771 478,100 428,100
500 - CAPITAL/SPECIAL PROJ FUND (58,758) (50,000) (150,000) (150,000) Revenue (129,999) (83,725) (150,000) (150,000)
Expense 71,241 33,725 - -
510 - EQUIPMENT REPLACEMENT FUND (235,151) (17,433) (200,633) (200,633) Revenue (235,151) (217,433) (200,633) (200,633)
Expense - 200,000 - -
520 - PARK MAINTENANCE FUND (140,138) (121,600) (131,800) (131,800) Revenue (140,221) (121,600) (131,800) (131,800)
Expense 83 - - -
600 - MEASURE W - CLEAN WATER PROG (37,860) 207,500 (354,000) (104,000) Revenue (362,061) (385,000) (354,000) (354,000)
Expense 324,200 592,500 - 250,000
610 - PRITCHARD FIELD IMPRVMNT GRANT 3,629,600 25,610 (0) (0) Revenue 532 (4,760,113) (360,058) (360,058)
Expense 3,629,068 4,785,723 360,058 360,058
620 - MEASURE A - PARK IMPROVEMENT 65,181 (98,961) - -
Revenue (185,925) (120,000) - -
Expense 251,106 21,039 - -
650 - MEASURE-M-FUND (554,184) 1,882,943 2,492,280 2,632,905 Revenue (750,131) (635,343) (671,086) (671,086)
Expense 195,947 2,518,286 3,163,366 3,303,991
670 - MEASURE-R-FUND (328,802) 10,993 793,634 1,710,074 Revenue (626,054) (550,091) (583,223) (583,223)
Expense 297,253 561,084 1,376,857 2,293,297
680 - PROP-C-FUND 342,842 (430,958) 1,327,060 1,197,484 Revenue (783,821) (758,021) (752,731) (752,731)
7 Page 23
Account Type
2024/25
Actuals
2025/26
Adopted
Budget
2026/27
Preliminary
05/13/2026
2026/27
Proposed
06/10/2026
Grand Total $ 4,226,771 $ 9,008,049 $ 11,115,051 $ 14,175,874 FY2026/27 Proposed Budget
Detailed Revenue and Expenditures
Expense 1,126,663 327,063 2,079,791 1,950,215
700 - PROP-A-FUND (252,398) (164,510) (40,851) (67,694) Revenue (1,073,656) (945,000) (935,998) (935,998)
Expense 821,258 780,490 895,147 868,304
710 - FEDERAL FORFEITURES FUND 49,861 42,000 37,700 37,700 Revenue (30,319) (49,500) (37,300) (37,300)
Expense 80,180 91,500 75,000 75,000
720 - COPS-FUND 32,864 141,289 114,023 114,023
Revenue (195,109) (200,000) (202,000) (202,000)
Expense 227,972 341,289 316,023 316,023
740 - JUSTICE ASSISTANCE GRANT FUND 5,597 (4,100) (18,500) (18,500) Revenue (89,552) (19,100) (18,500) (18,500)
Expense 95,149 15,000 - -
750 - AB-109-TASK FORCE FUND (3,079) - - -
Revenue (4,322) (5,000) - -
Expense 1,243 5,000 - -
770 - CA-RECYCLE GRANT FUND (1,790) (1,950) - -
Revenue (2,676) (6,950) - -
Expense 886 5,000 - -
790 - HOMELAND SECURITY GRANT FUND 1,362 - - -
Revenue (73,541) (100,000) - -
Expense 74,903 100,000 - -
810 - OTS STATE GRANT (24,470) (2,900) (1,900) (1,900)
Revenue (97,724) (111,400) (1,900) (1,900)
Expense 73,254 108,500 - -
850 - RISK MANAGEMENT FUND 1,074,641 1,484,763 1,731,606 2,029,261 Revenue (1,754,158) (2,037,213) (1,984,169) (2,042,114) Expense 2,828,799 3,521,976 3,715,775 4,071,375
890 - DEBT SERVICE-GOB-FUND (147,638) (46,100) (27,100) (27,100) Revenue (2,237,876) (2,179,300) (2,194,000) (2,194,000) Expense 2,090,238 2,133,200 2,166,900 2,166,900
991 - BCHA-CAPITAL PROJECT FUND 42,556 (32,000) (25,000) (25,000) Revenue (46,384) (32,000) (25,000) (25,000)
Expense 88,940 - - -
992 - BCHA-DEBT SERVICE FUND (93,115) 2,500 2,500 2,500 Revenue (1,379,715) (1,284,375) (1,282,250) (1,282,250) Expense 1,286,600 1,286,875 1,284,750 1,284,750
8 Page 24
Account Type
2024/25
Actuals
2025/26
Adopted
Budget
2026/27
Preliminary
05/13/2026
2026/27
Proposed
06/10/2026
Grand Total $ (51,446,744) $ (54,096,218) $ (47,078,816) $ (49,237,673) 001 - GENERAL FUND (22,353,894) (21,336,291) (20,964,044) (21,654,741) Property Taxes (6,039,281) (6,522,465) (6,596,916) (6,596,916) Other Taxes (9,592,939) (9,616,112) (9,576,380) (9,652,380) Licenses & Permits (951,542) (1,061,601) (966,370) (966,370) Fines, Forfeitures & Penalties (659,314) (427,529) (535,780) (535,780) Revenue Frm Money & Property (1,693,629) (591,100) (679,600) (899,600) Revenue From Other Agencies (181,353) (153,000) (226,910) (226,910) Charge For Current Service (694,694) (836,807) (677,660) (683,660) Parks and Recreation (229,295) (233,756) (247,580) (195,600) Other Revenue (723,163) (944,210) (914,240) (914,240)
Transfers In (1,274,457) (851,545) (410,868) (851,545)
Other (314,228) (98,165) (131,740) (131,740)
090 - BCHA- OPERATING FUND (3,640,323) (2,509,173) (2,460,415) (2,460,415) Revenue Frm Money & Property (1,137,804) (105,000) (120,000) (120,000) Charge For Current Service (2,501,979) (2,403,673) (2,340,415) (2,340,415) Other (540) (500) - -
100 - AMERICAN RESCUE PLAN ACT 2021 (2,619,706) (1,625,000) - - Revenue Frm Money & Property (167,844) (125,000) - -
Revenue From Other Agencies (2,238,135) (1,500,000) - - Other (213,727) - - -
103 - AQMD-FUND (59,246) (54,000) (53,000) (53,000)
Revenue Frm Money & Property (14,858) (9,000) (8,000) (8,000) Revenue From Other Agencies (44,388) (45,000) (45,000) (45,000) 104 - GAS TAX FUND (970,416) (969,316) (998,430) (998,430) Revenue Frm Money & Property (19,261) (12,500) (7,000) (7,000) Revenue From Other Agencies (951,155) (956,816) (991,430) (991,430) 105 - SB1 ROAD MAINT & REHAB FUND (977,473) (920,066) (990,250) (990,250) Revenue Frm Money & Property (45,987) (24,500) (32,500) (32,500) Revenue From Other Agencies (931,486) (895,566) (957,750) (957,750) 106 - RETIREMENT FUND (4,777,557) (4,631,513) (5,032,517) (4,886,213) Property Taxes (4,487,982) (4,451,700) (4,592,400) (4,592,400) Revenue Frm Money & Property (117,262) (7,500) (121,500) (121,500) Transfers In (172,313) (172,313) (318,617) (172,313)
108 - SANITATION/REFUSE FUND (602,353) (466,000) (600,000) (744,000) Property Taxes (2,799) - - -
Revenue Frm Money & Property 1,748 (16,000) - -
Charge For Current Service (609,022) (450,000) (600,000) (744,000) Parks and Recreation 32,192 - - -
Transfers In (24,472) - - -
109 - SEWER FUND (353,459) (378,200) (1,016,300) (1,016,300) Property Taxes (345,655) (355,900) (1,009,100) (1,009,100) Revenue Frm Money & Property (7,804) (22,300) (7,200) (7,200) 110 - RECYCLING FUND (1,146) (6,200) - -
Property Taxes (15) (5,100) - -
Revenue Frm Money & Property (1,131) (1,100) - -
114 - BIKEWAY/TDA ART-III FUND (105) (26,609) - -
Revenue Frm Money & Property (105) - - -
FY2026/27 Proposed Budget
Revenue Summary by Fund
9 Page 25
Account Type
2024/25
Actuals
2025/26
Adopted
Budget
2026/27
Preliminary
05/13/2026
2026/27
Proposed
06/10/2026
Grand Total $ (51,446,744) $ (54,096,218) $ (47,078,816) $ (49,237,673) FY2026/27 Proposed Budget
Revenue Summary by Fund
Revenue From Other Agencies - (26,609) - -
118 - PUBLIC FINANCE AUTHORITY FUND (218) - - -
Revenue Frm Money & Property (218) - - -
210 - CRA- SUCCESSOR AGENCY FUND (2,016,294) (1,467,120) (1,511,446) (1,511,446) Property Taxes (1,792,033) (1,426,120) (1,405,446) (1,405,446) Revenue Frm Money & Property (120,370) (41,000) (106,000) (106,000) Other Revenue (103,891) - - -
220 - CRA-LOW/MOD SUCCESSOR AGENCY (76,710) (50,000) (32,000) (32,000) Revenue Frm Money & Property (76,710) (50,000) (32,000) (32,000) 300 - CDBG-FUND (785,785) (755,631) (502,926) (502,926) Revenue Frm Money & Property (960) - - -
Revenue From Other Agencies (784,825) (755,631) (502,926) (502,926) 305 - PLHA/LOCAL HOUSING PROGRAM - (188,715) - -
Other Revenue - (188,715) - -
332 - OTHER GRANTS (912,533) (3,085,850) (1,130,856) (2,533,375) Other Revenue (912,533) (3,085,850) (1,130,856) (2,533,375) 333 - CA STATE GRANTS (256,909) - - -
Revenue Frm Money & Property 7 - - -
Other Revenue (256,916) - - -
334 - CDBG-COVID19 843 - - -
Revenue Frm Money & Property 843 - - -
336 - STPL-FEDERAL GRANT (601) - - -
Revenue Frm Money & Property (601) - - -
337 - FEDERAL CIP GRANT (53,682) (131,923) (1,116,279) (1,116,279) Revenue Frm Money & Property (41,854) - - -
Other Revenue (11,828) (131,923) (1,116,279) (1,116,279) 338 - STPL-LOCAL (7,325) - - -
Revenue Frm Money & Property 1,175 - - -
Other (8,500) - - -
450 - LIGHTING & LANDSCAPING FUND (466,038) (474,446) (469,305) (469,305) Property Taxes (449,653) (470,846) (462,150) (462,150)
Revenue Frm Money & Property (16,385) (3,600) (7,155) (7,155) 460 - BELL STREET LIGHTING DISTRICT (317,951) (419,000) (316,400) (326,400) Property Taxes (317,697) (419,000) (316,400) (326,400)
Revenue Frm Money & Property (254) - - -
500 - CAPITAL/SPECIAL PROJ FUND (129,999) (83,725) (150,000) (150,000) Revenue Frm Money & Property (968) - - -
Other Revenue (53,040) (33,725) - -
Transfers In (25,000) (50,000) (150,000) (150,000)
Other (50,991) - - -
510 - EQUIPMENT REPLACEMENT FUND (235,151) (217,433) (200,633) (200,633) Revenue Frm Money & Property (34,518) (16,800) - -
Transfers In (200,633) (200,633) (200,633) (200,633)
520 - PARK MAINTENANCE FUND (140,221) (121,600) (131,800) (131,800) Fines, Forfeitures & Penalties (3,388) - (1,000) (1,000) Revenue Frm Money & Property (14,009) - (8,000) (8,000) Parks and Recreation (1,223) - (1,200) (1,200)
10 Page 26
Account Type
2024/25
Actuals
2025/26
Adopted
Budget
2026/27
Preliminary
05/13/2026
2026/27
Proposed
06/10/2026
Grand Total $ (51,446,744) $ (54,096,218) $ (47,078,816) $ (49,237,673) FY2026/27 Proposed Budget
Revenue Summary by Fund
Transfers In (121,600) (121,600) (121,600) (121,600)
600 - MEASURE W - CLEAN WATER PROG (362,061) (385,000) (354,000) (354,000) Revenue Frm Money & Property (47,882) (35,000) (39,000) (39,000) Revenue From Other Agencies (314,179) (350,000) (315,000) (315,000) 610 - PRITCHARD FIELD IMPRVMNT GRANT 532 (4,760,113) (360,058) (360,058) Revenue Frm Money & Property 532 - - -
Other Revenue - (4,760,113) (360,058) (360,058)
620 - MEASURE A - PARK IMPROVEMENT (185,925) (120,000) - - Other Revenue (185,925) (120,000) - -
640 - EPA GRANT (1) - - -
Revenue Frm Money & Property (1) - - -
650 - MEASURE-M-FUND (750,131) (635,343) (671,086) (671,086) Revenue Frm Money & Property (133,110) (28,000) (56,000) (56,000) Revenue From Other Agencies (617,021) (607,343) (615,086) (615,086) 670 - MEASURE-R-FUND (626,054) (550,091) (583,223) (583,223) Revenue Frm Money & Property (81,448) (14,200) (40,500) (40,500) Revenue From Other Agencies (544,606) (535,891) (542,723) (542,723) 680 - PROP-C-FUND (783,821) (758,021) (752,731) (752,731) Revenue Frm Money & Property (57,545) (43,500) (29,100) (29,100) Revenue From Other Agencies (726,276) (714,521) (723,631) (723,631) 700 - PROP-A-FUND (1,073,656) (945,000) (935,998) (935,998) Revenue Frm Money & Property (109,670) (80,000) (60,000) (60,000) Revenue From Other Agencies (875,586) (861,400) (872,398) (872,398) Charge For Current Service (3,033) (3,600) (3,600) (3,600) Other Revenue (81,715) - - -
Other (3,652) - - -
710 - FEDERAL FORFEITURES FUND (30,319) (49,500) (37,300) (37,300) Revenue Frm Money & Property (19,585) (12,500) (10,300) (10,300) Revenue From Other Agencies (10,734) (37,000) (27,000) (27,000) 720 - COPS-FUND (195,109) (200,000) (202,000) (202,000) Revenue Frm Money & Property (445) - - -
Revenue From Other Agencies (194,663) (200,000) (202,000) (202,000) 740 - JUSTICE ASSISTANCE GRANT FUND (89,552) (19,100) (18,500) (18,500) Revenue Frm Money & Property (4,871) (4,100) (3,500) (3,500) Revenue From Other Agencies (14,528) (15,000) (15,000) (15,000) Other (70,153) - - -
750 - AB-109-TASK FORCE FUND (4,322) (5,000) - -
Revenue Frm Money & Property 21 - - -
Revenue From Other Agencies (4,343) (5,000) - -
770 - CA-RECYCLE GRANT FUND (2,676) (6,950) - -
Revenue Frm Money & Property (3,347) (1,950) - -
Revenue From Other Agencies 671 (5,000) - -
790 - HOMELAND SECURITY GRANT FUND (73,541) (100,000) - - Revenue From Other Agencies (73,541) (100,000) - -
810 - OTS STATE GRANT (97,724) (111,400) (1,900) (1,900) Revenue Frm Money & Property (2,969) (2,900) (1,900) (1,900) Revenue From Other Agencies (94,755) (108,500) - -
11 Page 27
Account Type
2024/25
Actuals
2025/26
Adopted
Budget
2026/27
Preliminary
05/13/2026
2026/27
Proposed
06/10/2026
Grand Total $ (51,446,744) $ (54,096,218) $ (47,078,816) $ (49,237,673) FY2026/27 Proposed Budget
Revenue Summary by Fund
850 - RISK MANAGEMENT FUND (1,754,158) (2,037,213) (1,984,169) (2,042,114) Revenue Frm Money & Property (1,190) - - -
Other Revenue 78,048 - - -
Transfers In (1,831,016) (2,037,213) (1,984,169) (2,042,114) 890 - DEBT SERVICE-GOB-FUND (2,237,876) (2,179,300) (2,194,000) (2,194,000) Property Taxes (2,162,182) (2,142,300) (2,167,000) (2,167,000) Revenue Frm Money & Property (75,694) (37,000) (27,000) (27,000) 991 - BCHA-CAPITAL PROJECT FUND (46,384) (32,000) (25,000) (25,000) Revenue Frm Money & Property (46,384) (32,000) (25,000) (25,000) 992 - BCHA-DEBT SERVICE FUND (1,379,715) (1,284,375) (1,282,250) (1,282,250) Revenue Frm Money & Property (2,275) - - -
Transfers In (1,377,440) (1,284,375) (1,282,250) (1,282,250) 12 Page 28
Account
2024/25
Actuals
2025/26
Adopted
Budget
2026/27
Preliminary
05/13/2026
2026/27
Proposed
06/10/2026
Property Taxes (6,039,281) (6,522,465) (6,596,916) (6,596,916) Other Taxes (UUT and Sales & Use Tax) (9,592,939) (9,616,112) (9,576,380) (9,652,380) Licenses & Permits (951,542) (1,061,601) (966,370) (966,370) Fines, Forfeitures & Penalties (659,314) (427,529) (535,780) (535,780) Revenue Frm Money & Property (1,693,629) (591,100) (679,600) (899,600) Revenue From Other Agencies (181,353) (153,000) (226,910) (226,910) Charge For Current Service (694,694) (836,807) (677,660) (683,660) Parks and Recreation (229,295) (233,756) (247,580) (195,600) Other Revenue (723,163) (944,210) (914,240) (914,240)
Transfers In (1,274,457) (851,545) (410,868) (851,545)
Other (314,228) (98,165) (131,740) (131,740)
Revenue Total $ (22,353,894) $ (21,336,291) $ (20,964,044) $ (21,654,741) FY2026/27 Proposed Budget
General Fund 001 - Revenue Summary
Property
Taxes 30%
Other Taxes
45%
Licenses & Permits
4%
Fines, Forfeitures &
Penalties 3%
Revenue Frm Money &
Property 4%
Revenue
From Other
Agencies 1%
Charge For Current
Service 3%
Parks and Recreation
1% Other Revenue 4%
Other 1%
Transfers In 4%
FY2026-27 Gen Fund Revenues $21,654,741
Revenue $20,803,196
Transfers In $851,545
13 Page 29
Account
2024/25
Actuals
2025/26
Adopted
Budget
2026/27
Preliminary
05/13/2026
2026/27
Proposed
06/10/2026
001 - GENERAL FUND (22,353,894) (21,336,291) (20,964,044) (21,654,741) Property Taxes (6,039,281) (6,522,465) (6,596,916) (6,596,916) 4010 - CURRENT YEAR SECURED (732,204) (877,897) (1,008,001) (1,008,001) 4011 - CURRENT YEAR UNSECURED (103,761) (14,019) (20,129) (20,129) 4012 - SUPPLEMENTAL (17,910) (31,674) (32,962) (32,962) 4013 - REDEMPTIONS (13,609) (286,301) (14,000) (14,000) 4014 - PRIOR YEAR SEC & UNSEC (8,972) (1,951) (9,000) (9,000) 4015 - PROPERTY TAX-VLF SWAP (5,103,479) (5,256,583) (5,433,824) (5,433,824) 4016 - INTEREST & PENALTIES TAXES (2,528) (1,040) (26,000) (26,000) 4021 - HOMEOWNERS EXEMP SECURED (2,997) (3,000) (3,000) (3,000) 4022 - MOTOR VEHICLE LICENSE FEE (53,820) (50,000) (50,000) (50,000) Other Taxes (9,592,939) (9,616,112) (9,576,380) (9,652,380) 4020 - PUBLIC SAFETY AUGMENTATION (58,872) (60,000) (52,520) (52,520) 4041 - SALES & USE TAX (3,542,563) (3,879,878) (3,779,600) (3,779,600) 4100 - UTILITY USERS TAX - TELEPHONE (281,934) (290,072) (285,460) (285,460) 4101 - UTILITY USERS TAX - WATER (871,038) (768,291) (797,520) (797,520) 4102 - UTILITY USERS TAX - ELECTRIC (2,654,324) (2,495,259) (2,531,970) (2,531,970) 4103 - UTILITY USERS TAX - GAS (536,410) (575,542) (558,740) (558,740) 4104 - MOBILE TELEPHONY SERVICES-SCO (920) (4,104) (3,020) (3,020) 4200 - FRANCHISE TAX-SO CA WATER CO (86,798) (94,420) (91,260) (91,260) 4201 - FRANCHISE TAX-SO CA EDISON CO (272,737) (193,972) (246,130) (246,130) 4202 - FRANCHISE TAX-SO CA GAS CO (41,118) (83,131) (41,420) (41,420) 4203 - FRANCHISE TAX-CABLE TELEVISION (64,701) (85,359) (77,920) (77,920) 4204 - FRANCHISE TAX-RUBBISH HAULERS (791,729) (600,000) (660,000) (736,000) 4210 - TOT TAX (353,503) (438,552) (407,340) (407,340)
4211 - APARTMENT UNIT BUS TAX (9,599) (17,748) (14,920) (14,920) 4212 - REAL PROP TRANSFER TAX (26,695) (29,784) (28,560) (28,560) Licenses & Permits (951,542) (1,061,601) (966,370) (966,370) 4300 - BUILDING/CONSTRUCTION PERMITS (291,813) (334,391) (279,010) (279,010) 4301 - PLUMBING PERMITS (31,146) (35,200) (27,390) (27,390) 4302 - ELECTRICAL PERMITS (44,975) (48,518) (42,090) (42,090) 4303 - MECHANICAL PERMITS (15,312) (17,927) (14,190) (14,190) 4304 - SEISMIC FEE (681) (500) (2,390) (2,390)
4305 - STATE BUILDING STANDARDS FEE (423) (775) (420) (420) 4306 - ISSUANCE FEE PERMITS (34,701) (39,439) (33,660) (33,660) 4307 - SPECIAL USE PERMITS (40) - (760) (760)
4308 - YARD SALE PERMITS (4,410) (6,600) (5,670) (5,670) 4309 - MISCELLANEOUS PERMITS (5,907) (6,414) (9,010) (9,010) 4310 - ALARM PERMITS (55,762) (35,000) (46,000) (46,000) 4314 - STATE MANDATED DSA SB1186 (1,848) (2,527) (3,550) (3,550) 4675 - REGULAR BUSINESS LICENSES (441,647) (491,792) (471,860) (471,860) 4678 - TRUCK LICENSES (1,201) (8,500) (5,130) (5,130)
4681 - CONTRACTOR'S LICENSES (21,639) (29,718) (25,140) (25,140) 4682 - VENDING MACHINES (36) (4,300) (100) (100)
Fines, Forfeitures & Penalties (659,314) (427,529) (535,780) (535,780) 4355 - VEHICLE CODE FINES MISC (29,439) (25,000) (31,420) (31,420) 4683 - PARKING CITATIONS (494,237) (320,000) (397,500) (397,500) 4684 - PARKING BAIL (135,639) (82,529) (106,860) (106,860) Revenue Frm Money & Property (1,693,629) (591,100) (679,600) (899,600) 4500 - INTEREST INCOME (489,359) (150,000) (300,000) (300,000) FY2026/27 Proposed Budget
General Fund 001 - Detailed Revenue
14 Page 30
Account
2024/25
Actuals
2025/26
Adopted
Budget
2026/27
Preliminary
05/13/2026
2026/27
Proposed
06/10/2026
001 - GENERAL FUND (22,353,894) (21,336,291) (20,964,044) (21,654,741) FY2026/27 Proposed Budget
General Fund 001 - Detailed Revenue
4501 - UNREALIZED GAIN/LOSS (190,073) (50,000) (100,000) (100,000) 4505 - LEASE INTEREST INCOME(GASB87) (20,641) (25,000) (20,600) (20,600) 4601 - RENTS & CONCESSIONS (20,952) (168,100) (21,000) (21,000) 4621 - RENTAL REVENUE- 6325 PINE (19,000) (8,000) (18,000) (18,000) 4623 - GAIN ON SALE OF PROPERTY (727,525) - - -
4702 - ELECTRNC BILLBORD -NEW TRADITN (30,000) - (30,000) (110,000) 4703 - CLR CHANNEL DA2302 - 5143 GAGE (10,833) (10,000) (10,000) (70,000) 4704 - CLR CHANNEL DA2304 - 4612 GAGE (21,667) (20,000) (20,000) (70,000) 4705 - CLR CHANNEL DA2303 - 4825 FLOR (21,667) (20,000) (20,000) (30,000) 4706 - CLR CHANNEL DA2301 - 6717 ATLA (10,833) (10,000) (10,000) (30,000) 4815 - LEASE REVENUE(GASB 87) (131,077) (130,000) (130,000) (130,000) Revenue From Other Agencies (181,353) (153,000) (226,910) (226,910) 4391 - POST (15,063) (8,000) (11,130) (11,130)
4392 - SB 90 MANDATED COSTS - (65,000) (65,000) (65,000) 4398 - TRAP REIMBURSEMENT (166,290) (80,000) (150,780) (150,780) Charge For Current Service (694,694) (836,807) (677,660) (683,660) 4290 - ENCROACHMENT PERMITS (28,702) (25,000) (29,900) (29,900) 4291 - EXCAVATION PERMITS (35,608) (24,000) (26,250) (26,250) 4293 - GRADING PERMITS (6,604) (5,500) (4,850) (4,850)
4311 - TEMPORARY USE PERMIT (4,237) (7,560) (4,950) (4,950) 4313 - PLAN PRELIMINARY REVIEW (1,469) (1,219) - -
4315 - SITE PLAN REVIEW/ZONING FEE (50,153) (53,968) (45,780) (45,780) 4316 - ENVIRONMENTAL REVIEW/NEG.DECLR - (1,000) - -
4317 - TRACT/PARCEL MAP FEES (3,311) (3,642) (2,320) (2,320) 4318 - ZONE CHANGE & VARIANCE (721) (793) (1,000) (1,000) 4319 - GEN. PLAN AMENDMENT - (700) - -
4326 - TRANSACTION PROCESSING FEE(CC) - - (1,000) (1,000) 4338 - DEVT IMPACT FEE-TRAFFIC - - - (3,000)
4339 - DEVT IMPACT FEE-PARKS - - - (1,500)
4340 - DEVT IMPACT FEE-GENGOV - - - (500)
4341 - DEVT IMPACT FEE-PSAFETY - - - (500)
4342 - DEVT IMPACT FEE-SEWER - - - (500)
4402 - ZONING/CUP (14,919) (16,411) (12,910) (12,910)
4404 - ADMINISTRATIVE COSTS (178,135) (225,200) (200,110) (200,110) 4406 - REPOSSESION FEES (816) (700) (850) (850)
4408 - PLANS & SPEC - - (1,000) (1,000)
4409 - PLAN CHECK FEES (267,853) (287,438) (154,570) (154,570) 4410 - PRESALE INSPECTIONS (22,199) (25,577) (19,180) (19,180) 4412 - UNLICENSED DRIVERS RELEASE FEE (3,344) (3,000) (4,340) (4,340) 4414 - REPORT FEES (891) (1,000) (960) (960)
4415 - CLEARANCE LETTER (2,595) (1,000) (1,710) (1,710) 4416 - SENTENCED PRISONER PROGRAM (728) (500) (660) (660) 4417 - DUI COST RECOVERY (273) - (180) (180)
4418 - EVIDENCE (19,319) (16,000) (20,480) (20,480)
4421 - EXPIRED REGISTRATION (9,614) (4,000) (6,420) (6,420) 4423 - OCCUPANCY INSPECTIONS REVENUE (8,621) (9,000) (8,360) (8,360) 4425 - CLERICAL FEES (2,047) (1,500) (1,810) (1,810)
4427 - CITATION CLEARANCE (20) - - -
4433 - EVIDENCE (1,881) (1,000) (2,280) (2,280)
15 Page 31
Account
2024/25
Actuals
2025/26
Adopted
Budget
2026/27
Preliminary
05/13/2026
2026/27
Proposed
06/10/2026
001 - GENERAL FUND (22,353,894) (21,336,291) (20,964,044) (21,654,741) FY2026/27 Proposed Budget
General Fund 001 - Detailed Revenue
4434 - 30 DAYS HOLD (209) - (210) (210)
4435 - REVOKE/SUSPENDED LICENSE (209) (300) (240) (240) 4436 - PHOTO (275) (100) (280) (280)
4437 - SUBPOENA (1,100) (1,000) (1,800) (1,800)
4679 - MISC BUSINESS LICENSES - (500) - -
4685 - TOWING COMMISSION - (100,000) (100,000) (100,000) 4686 - STORED VEHICLES (28,842) (19,200) (23,260) (23,260) Parks and Recreation (229,295) (233,756) (247,580) (195,600) 4448 - ADULT SPORTS (186) - - -
4449 - CSD-FIELD RENTALS (43,469) (46,304) (45,060) (45,060) 4450 - PARK PAVILION RENTAL (9,677) (15,000) (13,530) (13,530) 4451 - COMMUNITY CENTER RENTAL (20,968) (23,000) (22,870) (22,870) 4452 - CLASS FEES (39,392) (41,000) (40,560) (40,560)
4453 - SPORTS (17,432) (17,305) (17,230) (17,230)
4454 - SOCCER LEAGUE (45,964) (55,518) (51,980) -
4455 - ONE DAY EXCURSIONS (210) - (200) (200)
4456 - MISC PARKS AND RECS (7,588) (9,933) (8,990) (8,990) 4457 - SNACK BAR REVENUE (10,166) (9,344) (9,560) (9,560) 4459 - FACILITY RENTAL DEBS PK (3) (500) (1,210) (1,210) 4460 - SPECIAL EVENTS-CSD (19,215) (352) (12,800) (12,800) 4461 - SENIOR PROGRAMS (4,275) (3,500) (3,590) (3,590)
4462 - CSD-DONATIONS (10,750) (12,000) (20,000) (20,000) Other Revenue (723,163) (944,210) (914,240) (914,240)
4224 - WASTE MGMT ADMIN FEE (250,000) (400,000) (400,000) (400,000) 4292 - MOVING HEAVY LOADS PERMITS (480) (300) (270) (270) 4320 - DEVELOPER AGREEMENT - (25,410) - -
4324 - REIMB-STATE MANDATED COST - (1,200) - -
4426 - COURT ORDER RESTITUTION (1,849) (1,200) (1,490) (1,490) 4465 - CM-SPONSORSHIPS/DONATIONS - (20,000) (15,000) (15,000) 4481 - COMMUNITY IMPACT FEES (442,012) (476,100) (476,100) (476,100) 4688 - ADMIN CODE COMPLIANCE CITATION (29,110) (20,000) (21,380) (21,380) 4730 - CASH OVER & SHORT (CITY HALL) 287 - - -
Transfers In (1,274,457) (851,545) (410,868) (851,545)
4819 - TRANSFER IN- GAS TAX(104) (164,074) (164,074) (78,789) (164,074) 4820 - TRANSFER IN- SANITATION(108) (137,729) (137,729) (60,313) (137,729) 4821 - TRANSFER IN- SEWER (109) (92,641) (92,641) (24,450) (92,641) 4822 - TRANSFER IN-RECYCLING (110) (21,860) - - -
4823 - TRANSFER IN-LIGHTNG/LNSCP-450 (57,201) (57,201) (14,781) (57,201) 4826 - TRANSFER IN-BCHA-090 (418,860) (264,860) (153,222) (264,860) 4832 - TRANSFER IN-MEASURE-R-(670) (48,042) (48,042) (20,109) (48,042) 4833 - TRANSFER IN-PROP-C-(680) (65,097) (65,097) (23,399) (65,097) 4834 - TRANSFER IN-PROP-A-(700) (18,246) (18,246) (29,591) (18,246) 4836 - TRANSFER IN-OTHER FUNDS (20,329) - - -
4841 - TRANSFER IN-MEASURE M (650) (3,655) (3,655) (6,214) (3,655) 4845 - TRANSFER IN - MEASURE A-620 (226,723) - - -
Other (314,228) (98,165) (131,740) (131,740)
4327 - ZONE REBUILD LETTER FEE (160) (176) (160) (160)
4328 - DOCUMENT/TECHOLOGY FEE (9,618) (10,385) (8,180) (8,180) 4332 - SIGN PROGRAM FEE (2,731) (6,009) (4,730) (4,730) 16 Page 32
Account
2024/25
Actuals
2025/26
Adopted
Budget
2026/27
Preliminary
05/13/2026
2026/27
Proposed
06/10/2026
001 - GENERAL FUND (22,353,894) (21,336,291) (20,964,044) (21,654,741) FY2026/27 Proposed Budget
General Fund 001 - Detailed Revenue
4335 - CATEGORICAL EXEPMTION FEE (2,136) (2,644) (2,370) (2,370) 4336 - DEVELOPMENT PROJECT FEE (16,940) (27,952) (14,960) (14,960) 4401 - MISC OTHER FEES/SERVICES (280,632) (50,000) (100,000) (100,000) 4439 - COBRA REIMBURSEMENT (2,010) (1,000) (1,340) (1,340) 17 Page 33
Account
2024/25
Actuals
2025/26
Adopted
Budget
2026/27
Preliminary
05/13/2026
2026/27
Proposed
06/10/2026
00 - NO DEPARTMENT (Including Transfers Out) 2,501,295 2,744,434 2,876,533 2,876,533 10 - CITY COUNCIL 195,231 224,791 256,437 256,437
15 - CITY MANAGER 512,954 799,077 854,757 918,964
25 - HUMAN RESOURCES 403,513 489,345 789,255 668,965
40 - FINANCE DEPARTMENT 1,567,547 1,523,159 1,693,237 1,940,824 45 - CITY ATTORNEY 459,464 263,000 300,000 300,000
50 - CITY CLERK 333,807 515,959 454,569 454,569
60 - COMMUNITY SERVICE PROGRAMS 3,295,296 3,901,723 3,661,096 3,676,717 70 - COMMUNITY DEVELOPMENT 1,185,683 1,109,295 1,409,382 1,491,385 74 - PUBLIC WORKS 984,556 1,158,159 1,267,955 1,396,885 80 - PUBLIC SAFETY 9,193,697 9,072,185 9,799,264 10,035,470 Revenue Total $ 20,633,042 $ 21,801,127 $ 23,362,485 $ 24,016,750 FY2026/27 Proposed Budget
General Fund Expense by Department Including Transfers Out 00 - NO
DEPARTMENT 12%
10 - CITY
COUNCIL 1%
15 - CITY
MANAGER 4%
25 - HUMAN RESOURCES
3%
40 - FINANCE
DEPARTMENT 8%
45 - CITY ATTORNEY 1%
50 - CITY CLERK 2%
60 - COMMUNITY
SERVICE PROGRAMS 15%
70 - COMMUNITY
DEVELOPMENT 6%
74 - PUBLIC WORKS 6%
80 - PUBLIC SAFETY 42%
FY2026-27 General Fund Expense $24,016,750
Expense $21,643,019
Transfers Out $2,375,731
18 Page 34
Account
2024/25
Actuals
2025/26
Adopted
Budget
2026/27
Preliminary
05/13/2026
2026/27
Proposed
06/10/2026
001 - GENERAL FUND 20,633,042 21,801,127 23,362,485 24,016,750 00 - NO DEPARTMENT 2,501,295 2,744,434 2,876,533 2,876,533 Personnel Services 15,562 12,000 16,000 16,000
5940 - UNEMPLOYMENT INSURANCE 15,562 12,000 16,000 16,000 Operations 265,176 461,604 484,802 484,802
6100 - OUTSIDE PROFESSIONAL SERVICES 5,299 25,100 25,100 25,100 6210 - BANK SERVICE CHARGE 49,947 40,000 40,000 40,000
6420 - LA CO SB-2557 ADMIN FEE 11,552 12,000 12,000 12,000 6421 - SB1186 DSA SHARE 159 500 500 500
6900 - POSTAGE 17,617 20,000 20,000 20,000
7000 - UTILITIES SERVICES-GENERAL 1,725 1,500 1,500 1,500 7700 - OFFICE SUPPLIES 1,851 1,500 1,500 1,500
7755 - SPECIAL DEPARTMENTAL EXPENSE (5,972) 140,000 140,000 140,000 7850 - PUBLICATIONS & DUES 15,768 85,000 85,000 85,000
7851 - SUBSCRIPTIONS 12,677 - - -
9194 - CAPITAL LEASE-PRINCIPAL EXP 116,832 101,861 127,000 127,000 9195 - CAPITAL LEASE-INTEREST EXP 37,720 34,143 32,202 32,202 Transfers Out 2,220,557 2,270,830 2,375,731 2,375,731
8107 - TRANSFER OUT- RISK MGMT-850 1,872,170 1,921,915 1,926,816 1,926,816 8113 - TRANSFER OUT - EQPT REPL 510 177,315 177,315 177,315 177,315 8117 - TRANSFER OUT-CAP/SPECIAL(500) 25,000 50,000 150,000 150,000 8118 - TRANSFER OUT - PARK MAINT 520 121,600 121,600 121,600 121,600 8121 - TRANSFER OUT - SANITATION 108 24,472 - - -
10 - CITY COUNCIL 195,231 224,791 256,437 256,437
Personnel Services 140,815 137,491 169,137 169,137
5100 - REGULAR SALARIES - - - -
5200 - PART-TIME SALARIES 40,381 40,380 40,380 40,380
5900 - FICA AND MEDI TAXES 3,126 3,089 3,089 3,089
5910 - PERS RETIREMENT EMPLOYER 4,777 3,424 3,412 3,412 5930 - HEALTH INSURANCE 83,598 79,454 111,112 111,112
5931 - VISION 883 1,704 1,704 1,704
5932 - DENTAL 6,958 8,348 8,348 8,348
5933 - LIFE 1,092 1,092 1,092 1,092
Operations 54,416 87,300 87,300 87,300
6100 - OUTSIDE PROFESSIONAL SERVICES 964 - 2,000 2,000
7700 - OFFICE SUPPLIES 4,354 7,000 5,000 5,000
7755 - SPECIAL DEPARTMENTAL EXPENSE 20,854 15,000 15,000 15,000 7850 - PUBLICATIONS & DUES 7,537 20,300 20,300 20,300
7900 - TRAVEL/TRAINING/EDUCATION 6,468 20,000 20,000 20,000 7905 - CONFERENCES/SEMINARS 14,239 25,000 25,000 25,000 15 - CITY MANAGER 512,954 799,077 854,757 918,964
Personnel Services 390,087 537,177 592,857 657,064
5100 - REGULAR SALARIES 236,236 357,025 373,055 423,964 5200 - PART-TIME SALARIES 1,502 28,751 51,854 51,854
5300 - OVERTIME 1,117 - - -
5500 - PAID HOLIDAY 13,906 - - -
5510 - PAID VACATION 3,857 - - -
5520 - PAID SICK LEAVE 4,318 - - -
FY2026/27 Proposed Budget
General Fund 001 - Detailed Expense by Department
19 Page 35
Account
2024/25
Actuals
2025/26
Adopted
Budget
2026/27
Preliminary
05/13/2026
2026/27
Proposed
06/10/2026
001 - GENERAL FUND 20,633,042 21,801,127 23,362,485 24,016,750 FY2026/27 Proposed Budget
General Fund 001 - Detailed Expense by Department
5560 - PAID COMPENSATORY LEAVE 4,034 - - -
5900 - FICA AND MEDI TAXES 18,041 24,398 29,642 30,734
5910 - PERS RETIREMENT EMPLOYER 36,874 41,215 41,222 42,428 5930 - HEALTH INSURANCE 58,635 74,307 81,730 91,614
5931 - VISION 551 716 954 1,125
5932 - DENTAL 4,383 3,506 4,675 5,510
5933 - LIFE 393 459 3,486 3,595
5991 - CAR AND CELL ALLOWANCE 6,240 6,800 6,240 6,240
Operations 122,866 261,900 261,900 261,900
6100 - OUTSIDE PROFESSIONAL SERVICES 65,934 150,000 150,000 150,000 7316 - AUTO MAINT&REPAIR- ENTERPRISE 376 15,000 15,000 15,000 7336 - LEASE & RENTALS - ENTERPRISE - 15,000 15,000 15,000 7700 - OFFICE SUPPLIES 6,138 5,000 5,000 5,000
7755 - SPECIAL DEPARTMENTAL EXPENSE 8,538 29,100 29,100 29,100 7756 - COGS MEETINGS EXPENSE 14,942 20,000 20,000 20,000 7850 - PUBLICATIONS & DUES 6,688 7,000 7,000 7,000
7900 - TRAVEL/TRAINING/EDUCATION 13,215 10,600 10,600 10,600 7905 - CONFERENCES/SEMINARS 7,035 10,200 10,200 10,200
25 - HUMAN RESOURCES 403,513 489,345 789,255 668,965
Personnel Services 244,312 216,345 516,255 366,965
5100 - REGULAR SALARIES 157,462 158,540 291,159 217,215 5200 - PART-TIME SALARIES 38,962 27,629 108,784 67,467
5500 - PAID HOLIDAY 5,985 - - -
5510 - PAID VACATION 693 - - -
5520 - PAID SICK LEAVE 2,560 - - -
5570 - PAID IN LIEU OF ANNUAL LEAVE - - - -
5900 - FICA AND MEDI TAXES 15,775 8,459 29,351 17,705
5910 - PERS RETIREMENT EMPLOYER 13,661 7,034 31,931 19,253 5930 - HEALTH INSURANCE 8,709 11,118 45,180 36,589
5931 - VISION 41 545 886 716
5932 - DENTAL 297 2,671 4,341 3,506
5933 - LIFE 167 349 3,424 3,315
5991 - CAR AND CELL ALLOWANCE - - 1,200 1,200
Operations 159,201 273,000 273,000 302,000
6100 - OUTSIDE PROFESSIONAL SERVICES 90,470 62,000 62,000 100,000 6405 - PERSONNEL INVESTIGATION - 90,000 90,000 85,000
7215 - INSURANCE SETTLEMENT-OTHER 7,715 16,000 16,000 - 7510 - ADVERTISING 2,163 5,000 5,000 5,000
7700 - OFFICE SUPPLIES 8,264 8,000 8,000 15,000
7755 - SPECIAL DEPARTMENTAL EXPENSE 7,880 10,000 10,000 25,000 7850 - PUBLICATIONS & DUES - 5,000 5,000 5,000
7900 - TRAVEL/TRAINING/EDUCATION 4,086 10,000 10,000 10,000 7905 - CONFERENCES/SEMINARS 7,005 4,000 4,000 4,000
7907 - CITYWIDE TRAINING 7,684 30,000 30,000 20,000
7908 - TUITION REIMBURSEMENT 23,936 33,000 33,000 33,000 40 - FINANCE DEPARTMENT 1,567,547 1,523,159 1,693,237 1,940,824 Personnel Services 859,334 753,959 731,037 747,807
20 Page 36
Account
2024/25
Actuals
2025/26
Adopted
Budget
2026/27
Preliminary
05/13/2026
2026/27
Proposed
06/10/2026
001 - GENERAL FUND 20,633,042 21,801,127 23,362,485 24,016,750 FY2026/27 Proposed Budget
General Fund 001 - Detailed Expense by Department
5100 - REGULAR SALARIES 556,798 570,209 550,980 564,542 5200 - PART-TIME SALARIES 6,831 - - -
5500 - PAID HOLIDAY 32,508 - - -
5510 - PAID VACATION 22,483 - - -
5520 - PAID SICK LEAVE 16,309 - - -
5560 - PAID COMPENSATORY LEAVE 449 - - -
5900 - FICA AND MEDI TAXES 47,405 34,338 32,498 32,706
5910 - PERS RETIREMENT EMPLOYER 63,035 49,456 47,527 47,756 5930 - HEALTH INSURANCE 105,397 85,161 79,872 82,197
5931 - VISION 624 2,079 1,755 1,823
5932 - DENTAL 5,128 10,184 8,598 8,932
5933 - LIFE 1,425 1,332 8,607 8,650
5991 - CAR AND CELL ALLOWANCE 940 1,200 1,200 1,200
Operations 585,570 769,200 962,200 1,193,017
6100 - OUTSIDE PROFESSIONAL SERVICES 520,470 667,000 860,000 1,090,817 7320 - OTHER EQUIPMENT/TOOLS/RENTALS 41,761 50,000 50,000 50,000 7700 - OFFICE SUPPLIES 2,938 5,000 5,000 5,000
7755 - SPECIAL DEPARTMENTAL EXPENSE 14,915 34,500 34,500 34,500 7850 - PUBLICATIONS & DUES 2,695 2,700 2,700 2,700
7900 - TRAVEL/TRAINING/EDUCATION 1,662 5,000 5,000 5,000 7905 - CONFERENCES/SEMINARS 1,130 5,000 5,000 5,000
Capital Outlay 122,643 - - -
9300 - CAPITAL OUTLAY 122,643 - - -
45 - CITY ATTORNEY 459,464 263,000 300,000 300,000
Operations 459,464 263,000 300,000 300,000
6105 - LEGAL SERVICES 459,464 263,000 300,000 300,000
50 - CITY CLERK 333,807 515,959 454,569 454,569
Personnel Services 253,591 246,959 274,124 274,124
5100 - REGULAR SALARIES 158,798 180,097 200,554 200,554 5500 - PAID HOLIDAY 9,417 - - -
5510 - PAID VACATION 9,570 - - -
5520 - PAID SICK LEAVE 11,663 - - -
5560 - PAID COMPENSATORY LEAVE 962 - - -
5900 - FICA AND MEDI TAXES 14,571 13,777 15,342 15,342
5910 - PERS RETIREMENT EMPLOYER 14,497 15,272 16,947 16,947 5930 - HEALTH INSURANCE 32,255 33,355 34,886 34,886
5931 - VISION 100 682 682 682
5932 - DENTAL 1,322 3,339 3,339 3,339
5933 - LIFE 437 437 2,375 2,375
Operations 80,216 269,000 180,445 180,445
6100 - OUTSIDE PROFESSIONAL SERVICES 62,271 110,000 153,945 153,945 6430 - CODIFICATION 2,833 5,000 5,000 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 5,000 5,000
7700 - OFFICE SUPPLIES 1,847 3,500 3,500 3,500
21 Page 37
Account
2024/25
Actuals
2025/26
Adopted
Budget
2026/27
Preliminary
05/13/2026
2026/27
Proposed
06/10/2026
001 - GENERAL FUND 20,633,042 21,801,127 23,362,485 24,016,750 FY2026/27 Proposed Budget
General Fund 001 - Detailed Expense by Department
7755 - SPECIAL DEPARTMENTAL EXPENSE 2,995 4,000 4,000 4,000 7850 - PUBLICATIONS & DUES - 2,000 2,000 2,000
7900 - TRAVEL/TRAINING/EDUCATION 2,777 2,500 3,000 3,000 7905 - CONFERENCES/SEMINARS 5,611 2,000 4,000 4,000
60 - COMMUNITY SERVICE PROGRAMS 3,295,296 3,901,723 3,661,096 3,676,717 Personnel Services 2,339,404 2,489,632 2,249,005 2,364,617 5100 - REGULAR SALARIES 658,855 828,092 739,168 829,511 5200 - PART-TIME SALARIES 1,136,370 1,228,748 1,126,287 1,126,287 5300 - OVERTIME 18,778 4,500 17,000 17,000
5500 - PAID HOLIDAY 41,440 - - -
5510 - PAID VACATION 35,451 - - -
5520 - PAID SICK LEAVE 31,618 - - -
5550 - PAID WEEKEND STANDBY 45 - - -
5560 - PAID COMPENSATORY LEAVE 618 - - -
5570 - PAID IN LIEU OF ANNUAL LEAVE 1,694 - - -
5900 - FICA AND MEDI TAXES 147,090 153,485 135,167 140,699 5910 - PERS RETIREMENT EMPLOYER 130,484 115,418 105,348 103,784 5930 - HEALTH INSURANCE 129,180 135,590 106,933 124,891 5931 - VISION 712 3,456 2,774 3,285
5932 - DENTAL 4,317 16,929 13,590 16,095
5933 - LIFE 1,795 2,215 1,778 2,105
5991 - CAR AND CELL ALLOWANCE 960 1,200 960 960
Operations 955,891 1,412,091 1,412,091 1,312,100
6100 - OUTSIDE PROFESSIONAL SERVICES 209,199 292,579 292,579 197,100 6410 - FINGERPRINT/LIVESCAN 2,080 2,000 2,000 3,500
6415 - SERVICE BY OTHER GOVT UNITS 223,251 300,000 300,000 320,000 6800 - TELEPHONE 6,600 9,000 9,000 10,000
7000 - UTILITIES SERVICES-GENERAL 179,662 255,000 255,000 255,000 7300 - EQUIPMENT MAINT & REPAIR 20 - - -
7310 - MAINTENANCE SUPPLIES 8,709 12,000 12,000 12,000
7315 - AUTOMOTIVE MAINT & REPAIR 328 - - -
7316 - AUTO MAINT&REPAIR- ENTERPRISE 2,532 15,000 15,000 10,000 7336 - LEASE & RENTALS - ENTERPRISE - 15,000 15,000 10,000 7450 - ONE DAY EXCURSIONS EXPENSES 14,079 50,000 50,000 45,000 7451 - BELL 5K 30,164 39,000 39,000 45,000
7453 - SENIOR PROGRAMS 17,929 22,000 22,000 30,000
7510 - ADVERTISING 8,322 10,000 10,000 15,000
7700 - OFFICE SUPPLIES 18,079 30,000 30,000 27,000
7755 - SPECIAL DEPARTMENTAL EXPENSE 6,908 20,000 20,000 17,500 7758 - EDUCATION PROGRAM SUPPLIES 10,194 18,000 18,000 18,000 7760 - SPECIAL EVENTS/PROGRAMS 145,876 220,000 220,000 205,000 7765 - SNACK BAR 5,564 6,000 6,000 6,000
7770 - SPORTS PROGRAM SUPPLIES 42,109 70,512 70,512 50,000 7790 - UNIFORMS AND CLOTHING 12,035 12,000 12,000 15,000 7900 - TRAVEL/TRAINING/EDUCATION 9,676 10,000 10,000 15,000 7905 - CONFERENCES/SEMINARS 2,576 4,000 4,000 6,000
70 - COMMUNITY DEVELOPMENT 1,185,683 1,109,295 1,409,382 1,491,385 22 Page 38
Account
2024/25
Actuals
2025/26
Adopted
Budget
2026/27
Preliminary
05/13/2026
2026/27
Proposed
06/10/2026
001 - GENERAL FUND 20,633,042 21,801,127 23,362,485 24,016,750 FY2026/27 Proposed Budget
General Fund 001 - Detailed Expense by Department
Personnel Services 392,977 541,795 476,682 558,685
5100 - REGULAR SALARIES 206,039 380,993 301,543 360,807 5200 - PART-TIME SALARIES 6,754 28,751 51,854 51,854
5500 - PAID HOLIDAY 14,125 - - -
5510 - PAID VACATION 31,199 - - -
5520 - PAID SICK LEAVE 17,346 - - -
5560 - PAID COMPENSATORY LEAVE 1,929 - - -
5570 - PAID IN LIEU OF ANNUAL LEAVE 1,008 - - -
5900 - FICA AND MEDI TAXES 21,314 22,392 15,375 20,898
5910 - PERS RETIREMENT EMPLOYER 26,690 28,570 23,617 29,717 5930 - HEALTH INSURANCE 63,199 71,531 77,152 82,807
5931 - VISION 314 1,278 978 1,278
5932 - DENTAL 1,835 6,261 4,792 6,261
5933 - LIFE 565 819 627 4,319
5991 - CAR AND CELL ALLOWANCE 660 1,200 744 744
Operations 792,706 567,500 932,700 932,700
6100 - OUTSIDE PROFESSIONAL SERVICES 703,168 443,000 785,000 785,000 6900 - POSTAGE 4,174 - 500 500
7315 - AUTOMOTIVE MAINT & REPAIR - 4,000 - -
7316 - AUTO MAINT&REPAIR- ENTERPRISE 6,316 30,000 34,000 34,000 7320 - OTHER EQUIPMENT/TOOLS/RENTALS 7,890 2,000 5,000 5,000 7336 - LEASE & RENTALS - ENTERPRISE - 30,000 30,000 30,000 7415 - PLAN CHECK 30,705 25,000 30,000 30,000
7700 - OFFICE SUPPLIES 6,578 4,800 5,500 5,500
7755 - SPECIAL DEPARTMENTAL EXPENSE 5,397 5,000 8,500 8,500 7850 - PUBLICATIONS & DUES 19,253 13,200 16,200 16,200
7905 - CONFERENCES/SEMINARS 9,223 10,500 18,000 18,000
74 - PUBLIC WORKS 984,556 1,158,159 1,267,955 1,396,885 Personnel Services 135,906 214,009 86,105 89,451
5100 - REGULAR SALARIES 88,720 158,285 60,491 63,123
5200 - PART-TIME SALARIES (1) - - -
5300 - OVERTIME 137 - - -
5500 - PAID HOLIDAY 4,126 - - -
5510 - PAID VACATION 3,240 - - -
5520 - PAID SICK LEAVE 2,870 - - -
5550 - PAID WEEKEND STANDBY 7,482 - - -
5560 - PAID COMPENSATORY LEAVE 28 - - -
5570 - PAID IN LIEU OF ANNUAL LEAVE 14 - - -
5900 - FICA AND MEDI TAXES 7,167 8,910 320 330
5910 - PERS RETIREMENT EMPLOYER 6,482 9,910 353 364
5930 - HEALTH INSURANCE 14,878 30,222 12,152 12,733
5931 - VISION 130 838 208 225
5932 - DENTAL 361 4,107 1,018 1,102
5933 - LIFE 272 537 10,363 10,374
5991 - CAR AND CELL ALLOWANCE - 1,200 1,200 1,200
Operations 848,651 944,150 1,181,850 1,307,434
6100 - OUTSIDE PROFESSIONAL SERVICES 305,701 346,450 416,750 542,334 23 Page 39
Account
2024/25
Actuals
2025/26
Adopted
Budget
2026/27
Preliminary
05/13/2026
2026/27
Proposed
06/10/2026
001 - GENERAL FUND 20,633,042 21,801,127 23,362,485 24,016,750 FY2026/27 Proposed Budget
General Fund 001 - Detailed Expense by Department
7000 - UTILITIES SERVICES-GENERAL 165,604 133,000 182,000 182,000 7300 - EQUIPMENT MAINT & REPAIR 26,599 50,000 50,000 50,000 7310 - MAINTENANCE SUPPLIES 6,073 10,000 10,000 10,000
7315 - AUTOMOTIVE MAINT & REPAIR 12,915 15,000 15,000 15,000 7316 - AUTO MAINT&REPAIR- ENTERPRISE 16,483 15,000 15,000 15,000 7317 - VEHICLE FUEL 134,430 150,000 288,000 288,000
7320 - OTHER EQUIPMENT/TOOLS/RENTALS 7,902 5,500 5,500 5,500 7335 - LEASE & RENTALS 914 2,000 2,000 2,000
7336 - LEASE & RENTALS - ENTERPRISE - 15,000 15,000 15,000 7405 - ENCROACHMENT PERMITS 53,012 50,000 50,000 50,000 7700 - OFFICE SUPPLIES 587 600 600 600
7755 - SPECIAL DEPARTMENTAL EXPENSE 46,709 69,100 46,500 46,500 7850 - PUBLICATIONS & DUES - 500 500 500
7900 - TRAVEL/TRAINING/EDUCATION 2,316 5,000 8,000 8,000 7905 - CONFERENCES/SEMINARS 3,187 5,000 5,000 5,000
9194 - CAPITAL LEASE-PRINCIPAL EXP 54,195 57,000 57,000 57,000 9195 - CAPITAL LEASE-INTEREST EXP 12,025 15,000 15,000 15,000 80 - PUBLIC SAFETY 9,193,697 9,072,185 9,799,264 10,035,470 Personnel Services 8,033,235 7,950,585 8,539,172 8,775,378 5100 - REGULAR SALARIES 3,701,233 4,620,753 4,620,157 4,788,537 5200 - PART-TIME SALARIES 78,436 231,781 275,934 275,934 5300 - OVERTIME 992,306 906,000 906,000 906,000
5315 - OVERTIME TRAINING 88,114 - 85,000 85,000
5320 - OVERTIME RANGE 26,775 - 20,000 20,000
5420 - UNIFORM ALLOWANCE 58,497 - 66,500 66,500
5500 - PAID HOLIDAY 254,622 - - -
5510 - PAID VACATION 339,142 - - -
5520 - PAID SICK LEAVE 186,162 - - -
5530 - PAID INJURY ON DUTY 121,947 - 120,000 120,000
5540 - PAID COURT AND ON CALL 83,255 - 80,000 80,000
5550 - PAID WEEKEND STANDBY 35,245 - 35,000 35,000
5560 - PAID COMPENSATORY LEAVE 61,452 - - -
5900 - FICA AND MEDI TAXES 160,604 371,219 374,551 385,923 5910 - PERS RETIREMENT EMPLOYER 848,687 809,111 842,880 878,548 5930 - HEALTH INSURANCE 895,361 910,227 956,528 973,971 5931 - VISION 10,292 15,336 14,654 15,166
5932 - DENTAL 58,688 75,130 71,791 74,295
5933 - LIFE 5,785 9,828 13,975 14,303
5991 - CAR AND CELL ALLOWANCE 1,200 1,200 1,200 1,200
5992 - BENEFITS EXPENSE 25,433 - 55,000 55,000
Operations 1,143,062 1,121,600 1,260,092 1,260,092
6100 - OUTSIDE PROFESSIONAL SERVICES 768,294 710,500 801,000 801,000 6415 - SERVICE BY OTHER GOVT UNITS 6,058 5,000 6,800 6,800 7000 - UTILITIES SERVICES-GENERAL 61,925 71,200 71,200 71,200 7300 - EQUIPMENT MAINT & REPAIR 32,723 47,500 49,000 49,000 7315 - AUTOMOTIVE MAINT & REPAIR 63,646 60,000 80,000 80,000 7316 - AUTO MAINT&REPAIR- ENTERPRISE 9,220 - - -
24 Page 40
Account
2024/25
Actuals
2025/26
Adopted
Budget
2026/27
Preliminary
05/13/2026
2026/27
Proposed
06/10/2026
001 - GENERAL FUND 20,633,042 21,801,127 23,362,485 24,016,750 FY2026/27 Proposed Budget
General Fund 001 - Detailed Expense by Department
7336 - LEASE & RENTALS - ENTERPRISE - - 23,692 23,692
7700 - OFFICE SUPPLIES 36,406 28,600 28,600 28,600
7749 - SHOOTING PRACTICE 242 1,000 2,000 2,000
7750 - SHOOTING RANGE SUPPLIES 15,794 8,000 8,000 8,000 7755 - SPECIAL DEPARTMENTAL EXPENSE 71,217 96,000 96,000 96,000 7850 - PUBLICATIONS & DUES 13,707 15,800 15,800 15,800
7900 - TRAVEL/TRAINING/EDUCATION 62,657 78,000 78,000 78,000 7905 - CONFERENCES/SEMINARS 1,172 - - -
Capital Outlay 17,400 - - -
9300 - CAPITAL OUTLAY 17,400 - - -
25 Page 41
Account
2024/25
Actuals
2025/26
Adopted
Budget
2026/27
Preliminary
05/13/2026
2026/27
Proposed
06/10/2026
Grand Total - - - -
Revenue (5,026,931) (4,717,679) (4,468,137) (4,820,455) Transfers In (5,026,931) (4,717,679) (4,468,137) (4,820,455) 4819 - TRANSFER IN- GAS TAX(104) (218,747) (221,201) (159,064) (221,201) 4820 - TRANSFER IN- SANITATION(108) (184,759) (184,759) (93,366) (184,759) 4821 - TRANSFER IN- SEWER (109) (148,756) (148,756) (91,042) (148,756) 4822 - TRANSFER IN-RECYCLING (110) (21,860) - - -
4823 - TRANSFER IN-LIGHTNG/LNSCP-450 (90,164) (90,164) (52,470) (90,164) 4824 - TRANSFER IN- GENERAL FUND-001 (2,066,558) (2,270,830) (2,375,731) (2,375,731) 4825 - TRANSFER IN-RETIREMENT-106 (88,940) - - -
4826 - TRANSFER IN-BCHA-090 (1,825,055) (1,666,929) (1,617,151) (1,664,804) 4832 - TRANSFER IN-MEASURE-R-(670) (48,042) (48,042) (20,109) (48,042) 4833 - TRANSFER IN-PROP-C-(680) (65,097) (65,097) (23,399) (65,097) 4834 - TRANSFER IN-PROP-A-(700) (18,246) (18,246) (29,591) (18,246) 4836 - TRANSFER IN-OTHER FUNDS (20,329) - - -
4841 - TRANSFER IN-MEASURE M (650) (3,655) (3,655) (6,214) (3,655) 4845 - TRANSFER IN - MEASURE A-620 (226,723) - - -
Expense 5,026,930 4,717,679 4,468,137 4,820,455
Transfers Out 5,026,930 4,717,679 4,468,137 4,820,455
8103 - TRANSFER OUT- DS-992 1,288,500 1,284,375 1,282,250 1,282,251 8104 - TRANSFER OUT- GFUND-001 1,120,457 851,546 410,868 851,546 8105 - TRANSFER OUT- PF-118 88,940 - - -
8106 - TRANSFER OUT- RETIREMENT-106 172,313 172,312 318,617 172,312 8107 - TRANSFER OUT- RISK MGMT-850 1,985,015 2,037,213 1,984,169 2,042,113 8113 - TRANSFER OUT - EQPT REPL 510 200,633 200,633 200,633 200,633 8117 - TRANSFER OUT-CAP/SPECIAL(500) 25,000 50,000 150,000 150,000 8118 - TRANSFER OUT - PARK MAINT 520 121,600 121,600 121,600 121,600 8121 - TRANSFER OUT - SANITATION 108 24,472 - - -
FY2026/27 Proposed Budget
Transfers In and Out Summary by Account
26 Page 42
Account
2024/25
Actuals
2025/26
Adopted
Budget
2026/27
Preliminary
05/13/2026
2026/27
Proposed
06/10/2026
Grand Total - - - -
001 - GENERAL FUND 946,100 1,419,285 1,964,863 1,524,186 Revenue (1,274,457) (851,545) (410,868) (851,545)
4819 - TRANSFER IN- GAS TAX(104) (164,074) (164,074) (78,789) (164,074) 4820 - TRANSFER IN- SANITATION(108) (137,729) (137,729) (60,313) (137,729) 4821 - TRANSFER IN- SEWER (109) (92,641) (92,641) (24,450) (92,641) 4822 - TRANSFER IN-RECYCLING (110) (21,860) - - -
4823 - TRANSFER IN-LIGHTNG/LNSCP-450 (57,201) (57,201) (14,781) (57,201) 4826 - TRANSFER IN-BCHA-090 (418,860) (264,860) (153,222) (264,860) 4832 - TRANSFER IN-MEASURE-R-(670) (48,042) (48,042) (20,109) (48,042) 4833 - TRANSFER IN-PROP-C-(680) (65,097) (65,097) (23,399) (65,097) 4834 - TRANSFER IN-PROP-A-(700) (18,246) (18,246) (29,591) (18,246) 4836 - TRANSFER IN-OTHER FUNDS (20,329) - - -
4841 - TRANSFER IN-MEASURE M (650) (3,655) (3,655) (6,214) (3,655) 4845 - TRANSFER IN - MEASURE A-620 (226,723) - - -
Expense 2,220,557 2,270,830 2,375,731 2,375,731
8107 - TRANSFER OUT- RISK MGMT-850 1,872,170 1,921,915 1,926,816 1,926,816 8113 - TRANSFER OUT - EQPT REPL 510 177,315 177,315 177,315 177,315 8117 - TRANSFER OUT-CAP/SPECIAL(500) 25,000 50,000 150,000 150,000 8118 - TRANSFER OUT - PARK MAINT 520 121,600 121,600 121,600 121,600 8121 - TRANSFER OUT - SANITATION 108 24,472 - - -
090 - BCHA- OPERATING FUND 1,671,055 1,666,929 1,617,151 1,664,804 Expense 1,671,055 1,666,929 1,617,151 1,664,804
8103 - TRANSFER OUT- DS-992 1,288,500 1,284,375 1,282,250 1,282,251 8104 - TRANSFER OUT- GFUND-001 264,860 264,861 153,222 264,861 8106 - TRANSFER OUT- RETIREMENT-106 72,244 72,243 155,250 72,243 8107 - TRANSFER OUT- RISK MGMT-850 40,498 40,497 21,476 40,496 8113 - TRANSFER OUT - EQPT REPL 510 4,953 4,953 4,953 4,953 104 - GAS TAX FUND 218,747 221,201 159,064 221,201
Expense 218,747 221,201 159,064 221,201
8104 - TRANSFER OUT- GFUND-001 164,074 164,074 78,789 164,074 8106 - TRANSFER OUT- RETIREMENT-106 39,569 39,569 70,753 39,569 8107 - TRANSFER OUT- RISK MGMT-850 15,104 17,558 9,522 17,558 106 - RETIREMENT FUND (172,313) (172,313) (318,617) (172,313) Revenue (172,313) (172,313) (318,617) (172,313)
4819 - TRANSFER IN- GAS TAX(104) (39,569) (39,569) (70,753) (39,569) 4821 - TRANSFER IN- SEWER (109) (37,668) (37,668) (58,576) (37,668) 4823 - TRANSFER IN-LIGHTNG/LNSCP-450 (22,832) (22,832) (34,038) (22,832) 4826 - TRANSFER IN-BCHA-090 (72,244) (72,244) (155,250) (72,244) 108 - SANITATION/REFUSE FUND 160,287 184,759 93,366 184,759 Revenue (24,472) - - -
4824 - TRANSFER IN- GENERAL FUND-001 (24,472) - - -
Expense 184,759 184,759 93,366 184,759
8104 - TRANSFER OUT- GFUND-001 137,729 137,729 60,313 137,729 8107 - TRANSFER OUT- RISK MGMT-850 30,397 30,397 16,420 30,397 8113 - TRANSFER OUT - EQPT REPL 510 16,633 16,633 16,633 16,633 109 - SEWER FUND 148,756 148,756 91,042 148,756
Expense 148,756 148,756 91,042 148,756
FY2026/27 Proposed Budget
Transfers In and Out Summary by Fund
27 Page 43
Account
2024/25
Actuals
2025/26
Adopted
Budget
2026/27
Preliminary
05/13/2026
2026/27
Proposed
06/10/2026
Grand Total - - - -
FY2026/27 Proposed Budget
Transfers In and Out Summary by Fund
8104 - TRANSFER OUT- GFUND-001 92,641 92,641 24,450 92,641 8106 - TRANSFER OUT- RETIREMENT-106 37,668 37,668 58,576 37,668 8107 - TRANSFER OUT- RISK MGMT-850 16,715 16,715 6,284 16,715 8113 - TRANSFER OUT - EQPT REPL 510 1,732 1,732 1,732 1,732 110 - RECYCLING FUND 21,860 - - -
Expense 21,860 - - -
8104 - TRANSFER OUT- GFUND-001 21,860 - - -
338 - STPL-LOCAL 20,329 - - -
Expense 20,329 - - -
8104 - TRANSFER OUT- GFUND-001 20,329 - - -
450 - LIGHTING & LANDSCAPING FUND 90,164 90,164 52,470 90,164 Expense 90,164 90,164 52,470 90,164
8104 - TRANSFER OUT- GFUND-001 57,201 57,201 14,781 57,201 8106 - TRANSFER OUT- RETIREMENT-106 22,832 22,832 34,038 22,832 8107 - TRANSFER OUT- RISK MGMT-850 10,131 10,131 3,651 10,131 500 - CAPITAL/SPECIAL PROJ FUND (25,000) (50,000) (150,000) (150,000) Revenue (25,000) (50,000) (150,000) (150,000)
4824 - TRANSFER IN- GENERAL FUND-001 (25,000) (50,000) (150,000) (150,000) 510 - EQUIPMENT REPLACEMENT FUND (200,633) (200,633) (200,633) (200,633) Revenue (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) 520 - PARK MAINTENANCE FUND (121,600) (121,600) (121,600) (121,600) Revenue (121,600) (121,600) (121,600) (121,600)
4824 - TRANSFER IN- GENERAL FUND-001 (121,600) (121,600) (121,600) (121,600) 620 - MEASURE A - PARK IMPROVEMENT 226,723 - - -
Expense 226,723 - - -
8104 - TRANSFER OUT- GFUND-001 226,723 - - -
650 - MEASURE-M-FUND 3,655 3,655 6,214 3,655
Expense 3,655 3,655 6,214 3,655
8104 - TRANSFER OUT- GFUND-001 3,655 3,655 6,214 3,655
670 - MEASURE-R-FUND 48,042 48,042 20,109 48,042
Expense 48,042 48,042 20,109 48,042
8104 - TRANSFER OUT- GFUND-001 48,042 48,042 20,109 48,042 680 - PROP-C-FUND 65,097 65,097 23,399 65,097
Expense 65,097 65,097 23,399 65,097
8104 - TRANSFER OUT- GFUND-001 65,097 65,097 23,399 65,097 700 - PROP-A-FUND 18,246 18,246 29,591 18,246
Expense 18,246 18,246 29,591 18,246
8104 - TRANSFER OUT- GFUND-001 18,246 18,246 29,591 18,246 850 - RISK MANAGEMENT FUND (1,831,016) (2,037,213) (1,984,169) (2,042,114) Revenue (1,831,016) (2,037,213) (1,984,169) (2,042,114) 4819 - TRANSFER IN- GAS TAX(104) (15,104) (17,558) (9,522) (17,558) 4820 - TRANSFER IN- SANITATION(108) (30,397) (30,397) (16,420) (30,397) 4821 - TRANSFER IN- SEWER (109) (16,715) (16,715) (6,284) (16,715) 28 Page 44
Account
2024/25
Actuals
2025/26
Adopted
Budget
2026/27
Preliminary
05/13/2026
2026/27
Proposed
06/10/2026
Grand Total - - - -
FY2026/27 Proposed Budget
Transfers In and Out Summary by Fund
4823 - TRANSFER IN-LIGHTNG/LNSCP-450 (10,131) (10,131) (3,651) (10,131) 4824 - TRANSFER IN- GENERAL FUND-001 (1,718,171) (1,921,915) (1,926,816) (1,926,816) 4826 - TRANSFER IN-BCHA-090 (40,498) (40,497) (21,476) (40,497) 991 - BCHA-CAPITAL PROJECT FUND 88,940 - - -
Expense 88,940 - - -
8105 - TRANSFER OUT- PF-118 88,940 - - -
992 - BCHA-DEBT SERVICE FUND (1,377,440) (1,284,375) (1,282,250) (1,282,250) Revenue (1,377,440) (1,284,375) (1,282,250) (1,282,250) 4825 - TRANSFER IN-RETIREMENT-106 (88,940) - - -
4826 - TRANSFER IN-BCHA-090 (1,288,500) (1,284,375) (1,282,250) (1,282,250) 29 Page 45

CAPITAL

PROJECTS
30 Page 46
Funding Source, Dept and Project No
2024/25
Actuals
2025/26
Adopted
Budget
2026/27
Preliminary
05/13/2026
2026/27
Proposed
06/10/2026
Grand Total $ 8,385,572 $ 14,446,047 $ 8,806,511 $ 12,301,310 001 - GENERAL FUND 140,043 - - -
40 - FINANCE DEPARTMENT 122,643 - - -
2123 - CLEAR GOV 122,643 - - -
80 - PUBLIC SAFETY 17,400 - -
0000 - PATROL VEHICLES 17,400 - - -
090 - BCHA- OPERATING FUND 555,851 - - -
70 - COMMUNITY DEVELOPMENT 555,851 - - -
5101 - BCHA BMHP 180,000 - - -
5102 - BCHA FVMHP 230,851 - - -
5103 - HOUSING UNITS & BELL HOUSE 145,000 - - -
100 - AMERICAN RESCUE PLAN ACT 2021 1,806,407 1,625,000 - - 15 - CITY MANAGER 156,070 300,000 - -
2119 - ARPA-FISCAL HEALTH & SUSTAINAB 156,070 300,000 - - 25 - HUMAN RESOURCES 11,700 - -
2121 - ARPA-IT IMPROVEMENTS & UPGRADE 11,700 - - -
40 - FINANCE DEPARTMENT 38,389 - -
2106 - SPRINGBROOK UPGRADE 14,233 - - -
2121 - ARPA-IT IMPROVEMENTS & UPGRADE 24,156 - - -
50 - CITY CLERK - 90,000 -
2121 - ARPA-IT IMPROVEMENTS & UPGRADE - 90,000 - -
60 - COMMUNITY SERVICE PROGRAMS 601,300 855,000 -
2107 - WEBSITE REDESIGN 76,834 155,000 - -
2108 - LIVE STREAM UPGRADE 2,850 - - -
2118 - ARPA-COMMUNITY SERVICE PROG 521,616 700,000 - -
2121 - ARPA-IT IMPROVEMENTS & UPGRADE - - - -
70 - COMMUNITY DEVELOPMENT 621,678 319,000 -
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 - -
2116 - ARPA-ECONOMIC DEV PROJECTS 347,093 - - -
2121 - ARPA-IT IMPROVEMENTS & UPGRADE 155,269 - - -
74 - PUBLIC WORKS 377,269 61,000 -
2117 - ARPA-FACILITIES & INFRASTRUCTU 221,487 61,000 - - 2120 - ARPA-FLEET REPLACEMENT PROJ 155,782 - - -
104 - GAS TAX FUND - - 425,000 170,000
74 - PUBLIC WORKS - - 425,000 170,000
7152 - ATLANTIC AV MEDIAN LANDSCAPING - - 175,000 -
7153 - FLORA AV ST IMPROVEMENT PROJ - - - 40,000
7154 - FISHBURN AV ST IMPROVEMENT - - - 50,000
7155 - ANNUAL CONCRETE PROJ FY27 - - 100,000 -
7156 - SLURRY SEAL ANNUAL PROJ FY27 - - 100,000 -
7158 - STREET IMPROVEMENTS FY27 - - - 50,000
7196 - EMERGENCY STREET REPAIR FY26 - - 25,000 15,000
7199 - SINK HOLE REPAIRS - - 25,000 15,000
105 - SB1 ROAD MAINT & REHAB FUND 776,749 1,703,131 1,022,720 1,900,000 74 - PUBLIC WORKS 776,749 1,703,131 1,022,720 1,900,000 FY2026/27 Proposed Budget
CIP Project by Fund and Department
31 Page 47
Funding Source, Dept and Project No
2024/25
Actuals
2025/26
Adopted
Budget
2026/27
Preliminary
05/13/2026
2026/27
Proposed
06/10/2026
Grand Total $ 8,385,572 $ 14,446,047 $ 8,806,511 $ 12,301,310 FY2026/27 Proposed Budget
CIP Project by Fund and Department
7150 - ST IMPROVEMENT PROJ FY23-24 700,000 - - -
7151 - ST IMPROVEMENT PROJ FY24-25SB1 76,749 807,565 - - 7152 - ATLANTIC AV MEDIAN LANDSCAPING - - - 170,000
7154 - FISHBURN AV ST IMPROVEMENT - - - 50,000
7155 - ANNUAL CONCRETE PROJ FY27 - - - 200,000
7156 - SLURRY SEAL ANNUAL PROJ FY27 - - - 250,000
7157 - ST IMPROVEMENT/SB1 FY27 - - 1,022,720 350,000
7158 - STREET IMPROVEMENTS FY27 - - - 130,000
7198 - ST IMPROVEMENT PRJ FY26 SB1 - 895,566 - 750,000
109 - SEWER FUND - - - 600,000
74 - PUBLIC WORKS - - - 600,000
7164 - SEWER MAINTENANCE/REPAIR - - 300,000
7165 - SEWER IMPROVEMENT-FLORENCE AV - - 300,000
114 - BIKEWAY/TDA ART-III FUND 1,072 50,000 - -
74 - PUBLIC WORKS 1,072 50,000 - -
7150 - ST IMPROVEMENT PROJ FY23-24 1,072 - - -
7191 - SIDEWALK IMPROVEMENT PROJ FY26 - 50,000 - -
332 - OTHER GRANTS 41,955 2,976,527 5,000 1,407,519
60 - COMMUNITY SERVICE PROGRAMS 493 - - -
3069 - RPOSD/TAP PROGRAM 493 - -
74 - PUBLIC WORKS 41,462 2,976,527 1,407,519
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 - -
7182 - GAGE BRIDGE REPAIR PROJ 39,986 1,810,858 - 1,407,519 337 - FEDERAL CIP GRANT 51,962 131,923 1,116,279 1,116,279 74 - PUBLIC WORKS 51,962 131,923 1,116,279 1,116,279
3062 - PRITCHARD FIELD IMPROVMNT PROJ - - 1,116,279 1,116,279 7182 - GAGE BRIDGE REPAIR PROJ 51,962 131,923 - -
500 - CAPITAL/SPECIAL PROJ FUND 50,991 33,725 - -
74 - PUBLIC WORKS - 33,725 - -
4070 - PW CAPITAL PROJECT CUDAHY - 33,725 - -
80 - PUBLIC SAFETY 50,991 - - -
8134 - BODY CAMERA 50,991 - - -
600 - MEASURE W - CLEAN WATER PROG 10,719 350,000 - 250,000 74 - PUBLIC WORKS 10,719 350,000 - 250,000
7058 - PARK WATER QUALITY PROJECT 10,719 350,000 - -
7160 - CITY SPLASH PADS STORMWATER - - - 250,000
610 - PRITCHARD FIELD IMPRVMNT GRANT 3,605,104 4,760,113 332,512 332,512 60 - COMMUNITY SERVICE PROGRAMS 3,605,104 4,760,113 332,512 332,512 3062 - PRITCHARD FIELD IMPROVMNT PROJ 3,605,104 4,760,113 332,512 332,512 650 - MEASURE-M-FUND 154,608 2,378,059 3,000,000 3,020,000 74 - PUBLIC WORKS 154,608 2,378,059 3,000,000 3,020,000 7067 - CITYWIDE PED CROSSING IMPRVMNT 23,745 - - -
7068 - RANDOLPH CORRIDOR MAT PROJ - - - 5,000
7094 - SLURRY SEAL PROJ 66,322 - - -
32 Page 48
Funding Source, Dept and Project No
2024/25
Actuals
2025/26
Adopted
Budget
2026/27
Preliminary
05/13/2026
2026/27
Proposed
06/10/2026
Grand Total $ 8,385,572 $ 14,446,047 $ 8,806,511 $ 12,301,310 FY2026/27 Proposed Budget
CIP Project by Fund and Department
7151 - ST IMPROVEMENT PROJ FY24-25SB1 47,858 178,059 - - 7152 - ATLANTIC AV MEDIAN LANDSCAPING 750,000 -
7153 - FLORA AV ST IMPROVEMENT PROJ - - - 110,000
7154 - FISHBURN AV ST IMPROVEMENT - - - 200,000
7155 - ANNUAL CONCRETE PROJ FY27 300,000 -
7156 - SLURRY SEAL ANNUAL PROJ FY27 300,000 -
7158 - STREET IMPROVEMENTS FY27 - - 1,400,000 250,000
7159 - ADA TRANSITION PLAN - - 200,000 225,000
7161 - FLORENCE AVE CORRIDOR PROJ - - - 900,000
7180 - TRAFFIC SIGNAL EQPT UPGRADE 16,684 125,000 - -
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 - 1,300,000
7196 - EMERGENCY STREET REPAIR FY26 - - 25,000 15,000
7199 - SINK HOLE REPAIRS - - 25,000 15,000
670 - MEASURE-R-FUND 178,964 226,209 1,050,000 1,875,000 74 - PUBLIC WORKS 178,964 226,209 1,050,000 1,875,000
7094 - SLURRY SEAL PROJ 125,000 - - -
7152 - ATLANTIC AV MEDIAN LANDSCAPING - - - 1,400,000
7153 - FLORA AV ST IMPROVEMENT PROJ - - 500,000 200,000 7154 - FISHBURN AV ST IMPROVEMENT - - 500,000 100,000
7155 - ANNUAL CONCRETE PROJ FY27 - - - 50,000
7158 - STREET IMPROVEMENTS FY27 - - - 50,000
7159 - ADA TRANSITION PLAN - - - 25,000
7161 - FLORENCE AVE CORRIDOR PROJ - - - 50,000
7180 - TRAFFIC SIGNAL EQPT UPGRADE 43,570 116,209 - -
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 - - -
680 - PROP-C-FUND 800,903 111,359 1,855,000 1,630,000
74 - PUBLIC WORKS 800,903 111,359 1,855,000 1,630,000
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
7153 - FLORA AV ST IMPROVEMENT PROJ - - - 100,000
7154 - FISHBURN AV ST IMPROVEMENT - - - 100,000
7157 - ST IMPROVEMENT/SB1 FY27 - - - 675,000
7158 - STREET IMPROVEMENTS FY27 - - - 350,000
7162 - CITYWIDE PED XING ENHANCEMENT - - - 250,000
7163 - SAFETY ACTION PLAN - - - 150,000
7180 - TRAFFIC SIGNAL EQPT UPGRADE - 46,359 - -
7181 - FLORENCE/SLAUSON BRIDGE MAINT. - 20,000 - -
7182 - GAGE BRIDGE REPAIR PROJ - 5,000 - 5,000
33 Page 49
Funding Source, Dept and Project No
2024/25
Actuals
2025/26
Adopted
Budget
2026/27
Preliminary
05/13/2026
2026/27
Proposed
06/10/2026
Grand Total $ 8,385,572 $ 14,446,047 $ 8,806,511 $ 12,301,310 FY2026/27 Proposed Budget
CIP Project by Fund and Department
7197 - PAVEMENT MANAGEMENT PROJECT 24,963 35,000 - -
710 - FEDERAL FORFEITURES FUND 65,190 - - -
80 - PUBLIC SAFETY 65,190 - - -
8100 - PD- OTHER EQUIPMENT 65,190 - - -
740 - JUSTICE ASSISTANCE GRANT FUND 70,153 - - -
80 - PUBLIC SAFETY 70,153 - - -
0287 & 0323 JAG GRANT 21GG & 23GG 70,153 - - -
790 - HOMELAND SECURITY GRANT FUND 74,903 100,000 - -
80 - PUBLIC SAFETY 74,903 100,000 - -
2122 - RESO 2023-02 SECURITY SYSTEMS 74,903 100,000 - - 34 Page 50
Funding Source and Project No/Title
2026/27
Proposed
Budget
Grand Total $ 12,301,310
104 - GAS TAX FUND 170,000
7153 - FLORA AV ST IMPROVEMENT PROJ 40,000
7154 - FISHBURN AV ST IMPROVEMENT 50,000
7158 - STREET IMPROVEMENTS FY27 50,000
7196 - EMERGENCY STREET REPAIR FY26 15,000
7199 - SINK HOLE REPAIRS 15,000
105 - SB1 ROAD MAINT & REHAB FUND 1,900,000
7152 - ATLANTIC AV MEDIAN LANDSCAPING 170,000
7154 - FISHBURN AV ST IMPROVEMENT 50,000
7155 - ANNUAL CONCRETE PROJ FY27 200,000
7156 - SLURRY SEAL ANNUAL PROJ FY27 250,000
7157 - ST IMPROVEMENT/SB1 FY27 350,000
7158 - STREET IMPROVEMENTS FY27 130,000
7198 - ST IMPROVEMENT PRJ FY26 SB1 750,000
109 - SEWER FUND 600,000
7164 - SEWER MAINTENANCE/REPAIR 300,000
7165 - SEWER IMPROVEMENT-FLORENCE AV 300,000
332 - OTHER GRANTS 1,407,519
7182 - GAGE BRIDGE REPAIR PROJ 1,407,519
337 - FEDERAL CIP GRANT 1,116,279
3062 - PRITCHARD FIELD IMPROVMNT PROJ 1,116,279
600 - MEASURE W - CLEAN WATER PROG 250,000
7160 - CITY SPLASH PADS STORMWATER 250,000
610 - PRITCHARD FIELD IMPRVMNT GRANT 332,512
3062 - PRITCHARD FIELD IMPROVMNT PROJ 332,512
650 - MEASURE-M-FUND 3,020,000
7068 - RANDOLPH CORRIDOR MAT PROJ 5,000
7153 - FLORA AV ST IMPROVEMENT PROJ 110,000
7154 - FISHBURN AV ST IMPROVEMENT 200,000
7158 - STREET IMPROVEMENTS FY27 250,000
7159 - ADA TRANSITION PLAN 225,000
7161 - FLORENCE AVE CORRIDOR PROJ 900,000
7195 - STREET IMPROVEMENT 1,300,000
7196 - EMERGENCY STREET REPAIR FY26 15,000
7199 - SINK HOLE REPAIRS 15,000
FY2026/27 Proposed Budget
CIP Project by Fund
35 Page 51
Funding Source and Project No/Title
2026/27
Proposed
Budget
Grand Total $ 12,301,310
FY2026/27 Proposed Budget
CIP Project by Fund
670 - MEASURE-R-FUND 1,875,000
7152 - ATLANTIC AV MEDIAN LANDSCAPING 1,400,000
7153 - FLORA AV ST IMPROVEMENT PROJ 200,000
7154 - FISHBURN AV ST IMPROVEMENT 100,000
7155 - ANNUAL CONCRETE PROJ FY27 50,000
7158 - STREET IMPROVEMENTS FY27 50,000
7159 - ADA TRANSITION PLAN 25,000
7161 - FLORENCE AVE CORRIDOR PROJ 50,000
680 - PROP-C-FUND 1,630,000
7153 - FLORA AV ST IMPROVEMENT PROJ 100,000
7154 - FISHBURN AV ST IMPROVEMENT 100,000
7157 - ST IMPROVEMENT/SB1 FY27 675,000
7158 - STREET IMPROVEMENTS FY27 350,000
7162 - CITYWIDE PED XING ENHANCEMENT 250,000
7163 - SAFETY ACTION PLAN 150,000
7182 - GAGE BRIDGE REPAIR PROJ 5,000
Summary by Project No/Title
3062 - PRITCHARD FIELD IMPROVMNT PROJ 1,448,791
7068 - RANDOLPH CORRIDOR MAT PROJ 5,000
7152 - ATLANTIC AV MEDIAN LANDSCAPING 1,570,000
7153 - FLORA AV ST IMPROVEMENT PROJ 450,000
7154 - FISHBURN AV ST IMPROVEMENT 500,000
7155 - ANNUAL CONCRETE PROJ FY27 250,000
7156 - SLURRY SEAL ANNUAL PROJ FY27 250,000
7157 - ST IMPROVEMENT/SB1 FY27 1,025,000
7158 - STREET IMPROVEMENTS FY27 830,000
7159 - ADA TRANSITION PLAN 250,000
7160 - CITY SPLASH PADS STORMWATER 250,000
7161 - FLORENCE AVE CORRIDOR PROJ 950,000
7162 - CITYWIDE PED XING ENHANCEMENT 250,000
7163 - SAFETY ACTION PLAN 150,000
7164 - SEWER MAINTENANCE/REPAIR 300,000
7165 - SEWER IMPROVEMENT-FLORENCE AV 300,000
36 Page 52
Funding Source and Project No/Title
2026/27
Proposed
Budget
Grand Total $ 12,301,310
FY2026/27 Proposed Budget
CIP Project by Fund
7182 - GAGE BRIDGE REPAIR PROJ 1,412,519
7195 - STREET IMPROVEMENT 1,300,000
7196 - EMERGENCY STREET REPAIR FY26 30,000
7198 - ST IMPROVEMENT PRJ FY26 SB1 750,000
7199 - SINK HOLE REPAIRS 30,000
Grand Total $ 12,301,310
37 Page 53

DEBT SERVICE
38 Page 54
Account
2024/25
Actuals
2025/26
Adopted
Budget
2026/27
Preliminary
05/13/2026
2026/27
Proposed
06/10/2026
Grand Total (240,753) (43,600) (24,600) (24,600)
890 - DEBT SERVICE-GOB-FUND (147,638) (46,100) (27,100) (27,100) Revenue (2,237,876) (2,179,300) (2,194,000) (2,194,000) Property Taxes (2,162,182) (2,142,300) (2,167,000) (2,167,000) 4010 - CURRENT YEAR SECURED (307,925) (290,000) (300,000) (300,000) 4011 - CURRENT YEAR UNSECURED (106,164) (88,000) (40,000) (40,000) 4012 - SUPPLEMENTAL (28,389) (32,000) (32,000) (32,000) 4013 - REDEMPTIONS (28,555) (30,000) (30,000) (30,000)
4014 - PRIOR YEAR SEC & UNSEC 1,315 - - -
4016 - INTEREST & PENALTIES TAXES (5,387) (2,300) (55,000) (55,000) 4017 - DEBT SERVICE ASSESSMENT (1,678,600) (1,700,000) (1,710,000) (1,710,000) 4021 - HOMEOWNERS EXEMP SECURED (8,477) - - -
Revenue Frm Money & Property (75,694) (37,000) (27,000) (27,000) 4500 - INTEREST INCOME (55,371) (12,000) (12,000) (12,000) 4501 - UNREALIZED GAIN/LOSS (20,323) (25,000) (15,000) (15,000) Expense 2,090,238 2,133,200 2,166,900 2,166,900
Debt Service 2,090,238 2,133,200 2,166,900 2,166,900
9118 - DS-PRINCIPAL 2018A BONDS 560,000 590,000 620,000 620,000 9119 - DS-PRINCIPAL 2018B BONDS 600,000 665,000 725,000 725,000 9158 - DS-INTEREST 2018A BOND 354,988 326,300 296,000 296,000 9159 - DS-INTEREST 2018B BONDS 574,550 551,200 525,200 525,200 9198 - FISCAL AGENT FEES 700 700 700 700
992 - BCHA-DEBT SERVICE FUND (93,115) 2,500 2,500 2,500 Revenue (1,379,715) (1,284,375) (1,282,250) (1,282,250) Revenue Frm Money & Property (2,275) - - -
4501 - UNREALIZED GAIN/LOSS (2,275) - - -
Transfers In (1,377,440) (1,284,375) (1,282,250) (1,282,250) 4825 - TRANSFER IN-RETIREMENT-106 (88,940) - - -
4826 - TRANSFER IN-BCHA-090 (1,288,500) (1,284,375) (1,282,250) (1,282,250) Expense 1,286,600 1,286,875 1,284,750 1,284,750
Debt Service 1,286,600 1,286,875 1,284,750 1,284,750
9135 - DS-PRINCIPAL-2005 LRRB 690,000 725,000 760,000 760,000 9185 - DS-INTEREST-2005 LRRB 594,750 559,375 522,250 522,250 9198 - FISCAL AGENT FEES 1,850 2,500 2,500 2,500
FY2026/27 Proposed Budget
Debt Service Fund Detailed Revenue and Expenditures
39 Page 55

DEPARTMENTAL

INFORMATION
40 Page 56
FY24/25
Adopted
FY25/26
Adopted
FY26/27
Proposed
City Manager's Office
Full-Time Positions
City Manager 1 1 1
Assistant to the City Manager /Interim CDD Director 1 1 1 Human Resources and Risk Manager 1 0 0
Deputy Director of HR & Risk/Interim CSD Director 0 1 1 Executive Assistant 1 1 1
Management Analyst 1 1 1
Senior Human Resources Analyst 1 1 1
Economic Dev Specialist (Transferred from Com Dev) 0 0 1 Senior Economic Dev Specialist (Transferred from Com Dev) 0 0 1 Housing & Economic Dev Manager (Transferred from Com Dev) 0 0 1 Total Full Time 6 6 9
Part-Time Positions
Management Aide 0 2 2
Total Part Time 0 2 2
City Manager Department 6 8 11
City Clerk's Office
Full-Time Positions
City Clerk 1 1 1
Assistant City Clerk 1 1 1
City Clerk Department 2 2 2
Finance Department
Full-Time Positions
Finance Director 1 1 1
Accounting Manager 1 1 1
Accountant 2 2 2
Accounting Assistant II (1 Position shared w/ HR) 2 3 3 Office Assistant II 1 1 1
Total Full Time 7 8 8
Part-Time Positions
Office Technician 1 0 0
Total Part Time 1 0 0
Finance Department 8 8 8
FY2026-27 PROPOSED BUDGET

SUMMARY OF

AUTHORIZED PERSONNEL
41 Page 57
FY24/25
Adopted
FY25/26
Adopted
FY26/27
Proposed
FY2026-27 PROPOSED BUDGET

SUMMARY OF

AUTHORIZED PERSONNEL
Community Services Department
Full-Time Positions
Community Services Director 1 1 1
CSD Deputy Director 1 1 0
Recreation Supervisor 2 2 3
Administrative Specialist 1 1 1
Management Analyst 0 0 1
Accounting Assistant II 1 1 1
Recreation Coordinator 5 4 3
Recreation Coordinator (New for Pritchard Park)** 0 1 1 Total Full Time 11 11 11
Part-Time Positions (Head Count)
Recreation Leader I 43 40 28
Recreation Leader I (New For Pritchard Park )** 0 1 0
Recreation Leader II 14 15 9
Recreation Leader III 7 6 4
Recreation Leader IV 9 7 4
Management Aide 0 0 1
Office Technician 1 1 1
Office Aide 3 2 2
Total Part Time 77 72 49
Community Services Department 88 83 60
Community Development Department
Full-Time Positions
Community Development Director 1 1 1
Economic Development Specialist (Transferred to CM) 1 1 0 Senior Economic Dev Specialist (Transferred to CM) 1 0 0 Associate Planner 1 1 1
Assistant Planner 1 1 1
Permit Technician 1 1 1
Housing & Economic Dev Manager (Transferred to CM) 0 1 0 Housing Specialist (Homeless Liaison) 1 1 1
Code Enforcement Supervisor 0 1 1
Senior Code Enforcement Officer 0 1 1
Code Enforcement Officer 0 1 1
Total Full Time 7 10 8
Part-Time Positions
Management Aide PT ( 2 Interns) 2 2 1
Total Part Time 2 2 1
Community Development Department 9 12 9
42 Page 58
FY24/25
Adopted
FY25/26
Adopted
FY26/27
Proposed
FY2026-27 PROPOSED BUDGET

SUMMARY OF

AUTHORIZED PERSONNEL
Public Works Department
Public Works Director 1 1 1
Public Works Manager 1 1 1
Public Works Supervisor 1 1 1
Management Analyst 1 1 1
Associate Civil Engineer 1 1 1
Principal Engineer 0 0 1
Maintenance Worker I 3 4 4
Maintenance Worker II (Tree Trimmer) 0 1 1
Maintenance Worker II 2 1 1
Park Facilities Maintenance Worker I 1 0 0
Total Full Time 11 11 12
Part-Time Positions (Head Count)
PW Maintenance Worker 4 4 4
Total Part Time 4 4 4
Public Works Department 15 15 16
Police Department
Full-Time Positions
Police Chief 1 1 1
Police Captain 1 1 1
Police Lieutenant 1 1 2
Police Sergeant & Detective Sergeant 7 7 6
Police Officers 23 23 24
Management Analyst 1 1 1
Administrative Specialist 1 1 1
Police Record Supervisor 1 1 1
Record Specialist 2 2 2
Property and Evidence Specialist 1 1 1
Parking Enforcement Officer 2 2 2
Police Dispatcher 5 5 4
Code Enforcement Supervisor 1 0 0
Senior Code Enforcement Officer 1 0 0
Code Enforcement Officer 1 0 0
Total Full Time 49 46 46
Part-Time Positions
Office Aide 0 1 1
Parking Enforcement Officer 3 3 2
Police Cadet 3 3 2
Police Reserve 0 4 2
Police Dispatcher (added to backfill vacant positions) 0 2 2 Total Part Time 6 13 9
Public Safety Department 55 59 55
Total Full Time 93 94 96
Total Part Time 90 93 65
Total Employees 183 187 161
43 Page 59
City Council
44 Page 60
Policy

CITY COUNCIL
Legislation
Program Goals
The The City Council is a five-member
elected body that represents the residents of
the City of Bell. The Council meets monthly
on the second and fourth Wednesdays of
each month and holds special meetings as
necessary to address time-sensitive matters.

The City Council serves as the legislative and
policy-making body of the City. It governs by
enacting ordinances and resolutions and
ensures enforcement of laws and regulations
related to municipal affairs, within the
framework of the City Charter, Municipal
Code, and the California State Constitution.

The Council establishes the City’s vision and
priorities by adopting policies, programs, and
plans that guide municipal services and
operations. In fulfilling these responsibilities,
the City Council is committed to promoting
transparent, inclusive, and informed
decision-making processes. This program
has two major activities:

Enacting ordinances and resolutions,
and ensuring compliance with
applicable laws and policies.

Reviewing and adopting strategic
and operational plans that guide City
programs and services.
• Promote open, transparent, and democratic
decision-making.
• Adopt responsive and forward-looking
legislation and policies.
• Ensure effective and efficient
implementation of adopted laws and
regulations.

Key Ongoing Programs and Services
• Represents the interest and needs of the
residents of Bell.
• Formulating public policy in response to
current and emerging community needs within
fiscal and regulatory constraints.
• Providing leadership as the City’s legislative
and policy-making authority.
• Overseeing advisory boards and commissions
to ensure alignment with City goals.
• Collaborating and coordinating with regional
agencies, governmental entities, and
community partners.
45 Page 61
Account
2024/25
Actuals
2025/26
Adopted
Budget
2026/27
Preliminary
05/13/2026
2026/27
Proposed
06/10/2026
10 - CITY COUNCIL $ 195,231 $ 224,791 $ 256,437 $ 256,437 001 - GENERAL FUND 195,231 224,791 256,437 256,437
Personnel Services 140,815 137,491 169,137 169,137
5100 - REGULAR SALARIES -
5200 - PART-TIME SALARIES 40,381 40,380 40,380 40,380
5900 - FICA AND MEDI TAXES 3,126 3,089 3,089 3,089
5910 - PERS RETIREMENT EMPLOYER 4,777 3,424 3,412 3,412 5930 - HEALTH INSURANCE 83,598 79,454 111,112 111,112
5931 - VISION 883 1,704 1,704 1,704
5932 - DENTAL 6,958 8,348 8,348 8,348
5933 - LIFE 1,092 1,092 1,092 1,092
Operations 54,416 87,300 87,300 87,300
6100 - OUTSIDE PROFESSIONAL SERVICES 964 - 2,000 2,000
7700 - OFFICE SUPPLIES 4,354 7,000 5,000 5,000
7755 - SPECIAL DEPARTMENTAL EXPENSE 20,854 15,000 15,000 15,000 7850 - PUBLICATIONS & DUES 7,537 20,300 20,300 20,300
7900 - TRAVEL/TRAINING/EDUCATION 6,468 20,000 20,000 20,000 7905 - CONFERENCES/SEMINARS 14,239 25,000 25,000 25,000 FY2026/27 Proposed Budget
Detailed Expense by Department
46 Page 62
Administration Dept
47 Page 63
Account
2024/25
Actuals
2025/26
Adopted
Budget
2026/27
Preliminary
05/13/2026
2026/27
Proposed
06/10/2026
15 - CITY MANAGER $ 1,018,350 $ 1,451,013 $ 1,303,371 $ 1,614,721 Personnel Services 619,432 834,113 836,471 1,147,821
5100 - REGULAR SALARIES 376,871 574,845 550,002 795,526 5200 - PART-TIME SALARIES 1,502 28,751 51,854 51,854
5300 - OVERTIME 1,117 - - -
5500 - PAID HOLIDAY 22,557 - - -
5510 - PAID VACATION 13,440 - - -
5520 - PAID SICK LEAVE 10,273 - - -
5560 - PAID COMPENSATORY LEAVE 4,034 - - -
5900 - FICA AND MEDI TAXES 30,094 34,465 38,995 47,181
5910 - PERS RETIREMENT EMPLOYER 54,421 61,455 51,957 60,999 5930 - HEALTH INSURANCE 89,988 118,882 120,899 163,925
5931 - VISION 1,184 1,363 1,363 2,215
5932 - DENTAL 5,495 6,678 6,678 10,852
5933 - LIFE 655 874 7,342 7,888
5991 - CAR AND CELL ALLOWANCE 7,800 6,800 7,380 7,380
Operations 242,847 316,900 466,900 466,900
6100 - OUTSIDE PROFESSIONAL SERVICES 164,933 205,000 355,000 355,000 7316 - AUTO MAINT&REPAIR- ENTERPRISE 376 15,000 15,000 15,000 7336 - LEASE & RENTALS - ENTERPRISE - 15,000 15,000 15,000 7700 - OFFICE SUPPLIES 6,138 5,000 5,000 5,000
7755 - SPECIAL DEPARTMENTAL EXPENSE 8,538 29,100 29,100 29,100 7756 - COGS MEETINGS EXPENSE 14,942 20,000 20,000 20,000 7850 - PUBLICATIONS & DUES 6,688 7,000 7,000 7,000
7900 - TRAVEL/TRAINING/EDUCATION 13,215 10,600 10,600 10,600 7905 - CONFERENCES/SEMINARS 7,035 10,200 10,200 10,200
9194 - CAPITAL LEASE-PRINCIPAL EXP 20,683 - - -
9195 - CAPITAL LEASE-INTEREST EXP 298 - - -
Capital Outlay 156,070 300,000 - -
9300 - CAPITAL OUTLAY 156,070 300,000 - -
2119 - ARPA-FISCAL HEALTH & SUSTAINAB 156,070 300,000
Summary by Funding Source 1,018,350 1,451,013 1,303,371 1,614,721 001 - GENERAL FUND 512,954 799,077 854,757 918,964
090 - BCHA- OPERATING FUND 189,484 242,239 206,646 417,958 100 - AMERICAN RESCUE PLAN ACT 2021 177,052 300,000 - - 108 - SANITATION/REFUSE FUND 107,307 83,034 213,170 209,072 210 - CRA- SUCCESSOR AGENCY FUND - - - 18,394
220 - CRA-LOW/MOD SUCCESSOR AGENCY 31,553 26,664 28,797 28,797 300 - CDBG-FUND - - - 21,537
FY2026/27 Proposed Budget
Detailed Expense by Department
48 Page 64
Account Type
2024/25
Actuals
2025/26
Adopted
Budget
2026/27
Preliminary
05/13/2026
2026/27
Proposed
06/10/2026
15 - CITY MANAGER $ 512,954 $ 799,077 $ 854,757 918,964$ 00 - NO DIVISION 512,954 799,077 854,757 854,757
Personnel Services 390,087 537,177 592,857 592,857
5100 - REGULAR SALARIES 236,236 357,025 373,055 373,055 5200 - PART-TIME SALARIES 1,502 28,751 51,854 51,854
5300 - OVERTIME 1,117 - - -
5500 - PAID HOLIDAY 13,906 - - -
5510 - PAID VACATION 3,857 - - -
5520 - PAID SICK LEAVE 4,318 - - -
5560 - PAID COMPENSATORY LEAVE 4,034 - - -
5900 - FICA AND MEDI TAXES 18,041 24,398 29,642 29,642
5910 - PERS RETIREMENT EMPLOYER 36,874 41,215 41,222 41,222 5930 - HEALTH INSURANCE 58,635 74,307 81,730 81,730
5931 - VISION 551 716 954 954
5932 - DENTAL 4,383 3,506 4,675 4,675
5933 - LIFE 393 459 3,486 3,486
5991 - CAR AND CELL ALLOWANCE 6,240 6,800 6,240 6,240
Operations 122,866 261,900 261,900 261,900
6100 - OUTSIDE PROFESSIONAL SERVICES 65,934 150,000 150,000 150,000 7316 - AUTO MAINT&REPAIR- ENTERPRISE 376 15,000 15,000 15,000 7336 - LEASE & RENTALS - ENTERPRISE - 15,000 15,000 15,000 7700 - OFFICE SUPPLIES 6,138 5,000 5,000 5,000
7755 - SPECIAL DEPARTMENTAL EXPENSE 8,538 29,100 29,100 29,100 7756 - COGS MEETINGS EXPENSE 14,942 20,000 20,000 20,000 7850 - PUBLICATIONS & DUES 6,688 7,000 7,000 7,000
7900 - TRAVEL/TRAINING/EDUCATION 13,215 10,600 10,600 10,600 7905 - CONFERENCES/SEMINARS 7,035 10,200 10,200 10,200
71 - ECONOMIC DEVELOPMENT - - - 64,206
Personnel Services - - - 64,206
5100 - REGULAR SALARIES - - - 50,909
5900 - FICA AND MEDI TAXES - - - 1,092
5910 - PERS RETIREMENT EMPLOYER - - - 1,206
5930 - HEALTH INSURANCE - - - 9,884
5931 - VISION - - - 170
5932 - DENTAL - - - 835
5933 - LIFE - - - 109
FY2026/27 Proposed Budget
General Fund 001 Expense by Department & Division
49 Page 65
Account
2024/25
Actuals
2025/26
Adopted
Budget
2026/27
Preliminary
05/13/2026
2026/27
Proposed
06/10/2026
25 - HUMAN RESOURCES $ 5,002,862 $ 5,675,874 $ 6,655,164 $ 6,924,874 Personnel Services 4,715,246 5,402,874 6,076,164 5,926,874 5100 - REGULAR SALARIES 157,462 280,347 291,159 217,215 5200 - PART-TIME SALARIES 38,962 27,629 108,784 67,467
5500 - PAID HOLIDAY 5,985 - - -
5510 - PAID VACATION 693 - - -
5520 - PAID SICK LEAVE 2,560 - - -
5570 - PAID IN LIEU OF ANNUAL LEAVE - - - -
5900 - FICA AND MEDI TAXES 15,775 13,118 29,351 17,705
5910 - PERS RETIREMENT EMPLOYER 13,661 12,198 31,931 19,253 5925 - ANNUAL UNFUND PENSION COST 3,974,276 4,570,000 5,042,909 5,042,909 5930 - HEALTH INSURANCE 493,530 483,236 550,180 541,589 5931 - VISION 2,093 2,686 2,886 2,716
5932 - DENTAL 10,083 12,841 14,341 13,506
5933 - LIFE 167 818 3,424 3,315
5991 - CAR AND CELL ALLOWANCE - - 1,200 1,200
Operations 275,915 273,000 579,000 998,000
6100 - OUTSIDE PROFESSIONAL SERVICES 90,470 62,000 67,000 100,000 6405 - PERSONNEL INVESTIGATION - 90,000 90,000 85,000
7215 - INSURANCE SETTLEMENT-OTHER 7,715 16,000 16,000 - 7216 - LIABILITY CLAIM- C.WARREN & CO 115,714 - 300,000 695,000 7510 - ADVERTISING 2,163 5,000 5,000 5,000
7700 - OFFICE SUPPLIES 9,264 8,000 9,000 16,000
7755 - SPECIAL DEPARTMENTAL EXPENSE 7,880 10,000 10,000 25,000 7850 - PUBLICATIONS & DUES - 5,000 5,000 5,000
7900 - TRAVEL/TRAINING/EDUCATION 4,086 10,000 10,000 10,000 7905 - CONFERENCES/SEMINARS 7,005 4,000 4,000 4,000
7907 - CITYWIDE TRAINING 7,684 30,000 30,000 20,000
7908 - TUITION REIMBURSEMENT 23,936 33,000 33,000 33,000 Capital Outlay 11,700 - - -
9300 - CAPITAL OUTLAY 11,700 - - -
2121 - ARPA-IT IMPROVEMENTS 11,700 - - -
Summary by Funding Source 5,002,862 5,675,874 6,655,164 6,924,874 001 - GENERAL FUND 403,513 489,345 789,255 668,965
100 - AMERICAN RESCUE PLAN ACT 2021 11,700 - - -
106 - RETIREMENT FUND 4,470,934 5,041,550 5,559,909 5,559,909 850 - RISK MANAGEMENT FUND 116,714 144,979 306,000 696,000 FY2026/27 Proposed Budget
Detailed Expense by Department
50 Page 66
Account Type
2024/25
Actuals
2025/26
Adopted
Budget
2026/27
Preliminary
05/13/2026
2026/27
Proposed
06/10/2026
25 - HUMAN RESOURCES $ 403,513 $ 489,345 $ 789,255 668,965$ 00 - NO DIVISION 403,513 489,345 789,255 668,965
Personnel Services 244,312 216,345 516,255 366,965
5100 - REGULAR SALARIES 157,462 158,540 291,159 217,215 5200 - PART-TIME SALARIES 38,962 27,629 108,784 67,467
5500 - PAID HOLIDAY 5,985 - - -
5510 - PAID VACATION 693 - - -
5520 - PAID SICK LEAVE 2,560 - - -
5570 - PAID IN LIEU OF ANNUAL LEAVE - - - -
5900 - FICA AND MEDI TAXES 15,775 8,459 29,351 17,705
5910 - PERS RETIREMENT EMPLOYER 13,661 7,034 31,931 19,253 5930 - HEALTH INSURANCE 8,709 11,118 45,180 36,589
5931 - VISION 41 545 886 716
5932 - DENTAL 297 2,671 4,341 3,506
5933 - LIFE 167 349 3,424 3,315
5991 - CAR AND CELL ALLOWANCE - - 1,200 1,200
Operations 159,201 273,000 273,000 302,000
6100 - OUTSIDE PROFESSIONAL SERVICES 90,470 62,000 62,000 100,000 6405 - PERSONNEL INVESTIGATION - 90,000 90,000 85,000
7215 - INSURANCE SETTLEMENT-OTHER 7,715 16,000 16,000 - 7510 - ADVERTISING 2,163 5,000 5,000 5,000
7700 - OFFICE SUPPLIES 8,264 8,000 8,000 15,000
7755 - SPECIAL DEPARTMENTAL EXPENSE 7,880 10,000 10,000 25,000 7850 - PUBLICATIONS & DUES - 5,000 5,000 5,000
7900 - TRAVEL/TRAINING/EDUCATION 4,086 10,000 10,000 10,000 7905 - CONFERENCES/SEMINARS 7,005 4,000 4,000 4,000
7907 - CITYWIDE TRAINING 7,684 30,000 30,000 20,000
7908 - TUITION REIMBURSEMENT 23,936 33,000 33,000 33,000 FY2026/27 Proposed Budget
General Fund 001 Expense by Department & Division
51 Page 67
Account Type
2024/25
Actuals
2025/26
Adopted
Budget
2026/27
Preliminary
05/13/2026
2026/27
Proposed
06/10/2026
850 - RISK MANAGEMENT FUND $ 2,676,892 $ 3,104,720 $ 3,287,000 $ 3,252,600 90 - LIABILITY INSURANCE 1,836,819 2,088,000 2,237,000 1,847,600 Operations 1,836,819 2,088,000 2,237,000 1,847,600
6100 - OUTSIDE PROFESSIONAL SERVICES 12,836 82,000 82,000 92,600 7200 - INSURANCE EXPENSE 1,698,983 1,876,000 2,025,000 1,700,000 7210 - INSURANCE SETTLEMENT 125,000 130,000 130,000 55,000 95 - WORKERS COMP 840,073 1,016,720 1,050,000 1,405,000 Operations 840,073 1,016,720 1,050,000 1,405,000
6100 - OUTSIDE PROFESSIONAL SERVICES 208,657 200,000 215,000 135,000 6105 - LEGAL SERVICES 59,588 77,000 70,000 75,000
7200 - INSURANCE EXPENSE 293,116 294,720 300,000 345,000 7210 - INSURANCE SETTLEMENT 92,425 175,000 155,000 -
7215 - INSURANCE SETTLEMENT-OTHER 186,286 270,000 310,000 850,000 FY2026/27 Proposed Budget
Detailed Expense by Department
52 Page 68
Account
2024/25
Actuals
2025/26
Adopted
Budget
2026/27
Preliminary
05/13/2026
2026/27
Proposed
06/10/2026
40 - FINANCE DEPARTMENT $ 1,836,812 $ 1,701,911 $ 1,876,895 $ 2,189,547 Personnel Services 987,342 928,311 910,295 992,130
5100 - REGULAR SALARIES 642,744 716,236 700,770 764,876 5200 - PART-TIME SALARIES 6,831 - - -
5500 - PAID HOLIDAY 37,911 - - -
5510 - PAID VACATION 25,308 - - -
5520 - PAID SICK LEAVE 19,181 - - -
5560 - PAID COMPENSATORY LEAVE 562 - - -
5900 - FICA AND MEDI TAXES 54,462 35,362 33,560 35,400
5910 - PERS RETIREMENT EMPLOYER 71,761 50,863 48,883 50,916 5930 - HEALTH INSURANCE 119,296 108,157 104,135 115,764 5931 - VISION 701 2,522 2,181 2,522
5932 - DENTAL 5,623 12,355 10,685 12,355
5933 - LIFE 1,762 1,616 8,880 9,098
5991 - CAR AND CELL ALLOWANCE 1,200 1,200 1,200 1,200
Operations 688,438 773,600 966,600 1,197,417
6100 - OUTSIDE PROFESSIONAL SERVICES 529,658 671,400 864,400 1,095,217 7300 - EQUIPMENT MAINT & REPAIR 6,288 - - -
7320 - OTHER EQUIPMENT/TOOLS/RENTALS 41,761 50,000 50,000 50,000 7700 - OFFICE SUPPLIES 2,938 5,000 5,000 5,000
7755 - SPECIAL DEPARTMENTAL EXPENSE 14,915 34,500 34,500 34,500 7850 - PUBLICATIONS & DUES 2,695 2,700 2,700 2,700
7900 - TRAVEL/TRAINING/EDUCATION 1,662 5,000 5,000 5,000 7905 - CONFERENCES/SEMINARS 1,130 5,000 5,000 5,000
9194 - CAPITAL LEASE-PRINCIPAL EXP 82,295 - - -
9195 - CAPITAL LEASE-INTEREST EXP 5,096 - - -
Capital Outlay 161,031 - - -
9300 - CAPITAL OUTLAY 161,031 - - -
2106 - SPRINGBROOK UPGRADE 14,233 - - -
2121 - ARPA-IT IMPROVEMENTS & UPGRADE 24,156 - - -
2123 - CLEAR GOV 122,643 - - -
Summary by Funding Source 1,836,812 1,701,911 1,876,895 2,189,547 001 - GENERAL FUND 1,567,547 1,523,159 1,693,237 1,940,824 090 - BCHA- OPERATING FUND 47,295 69,589 65,514 65,514
100 - AMERICAN RESCUE PLAN ACT 2021 132,068 - - -
210 - CRA- SUCCESSOR AGENCY FUND 9,189 4,400 4,400 4,400 650 - MEASURE-M-FUND - 35,713 38,256 73,137
680 - PROP-C-FUND 56,274 46,773 52,714 82,898
850 - RISK MANAGEMENT FUND 24,440 22,277 22,775 22,775
FY2026/27 Proposed Budget
Detailed Expense by Department
53 Page 69
Account Type
2024/25
Actuals
2025/26
Adopted
Budget
2026/27
Preliminary
05/13/2026
2026/27
Proposed
06/10/2026
40 - FINANCE DEPARTMENT $ 1,567,547 $ 1,523,159 $ 1,693,237 $ 1,940,824 00 - NO DIVISION 1,151,694 1,003,659 1,173,737 1,190,507 Personnel Services 859,334 753,959 731,037 747,807
5100 - REGULAR SALARIES 556,798 570,209 550,980 564,542 5200 - PART-TIME SALARIES 6,831 - - -
5500 - PAID HOLIDAY 32,508 - - -
5510 - PAID VACATION 22,483 - - -
5520 - PAID SICK LEAVE 16,309 - - -
5560 - PAID COMPENSATORY LEAVE 449 - - -
5900 - FICA AND MEDI TAXES 47,405 34,338 32,498 32,706
5910 - PERS RETIREMENT EMPLOYER 63,035 49,456 47,527 47,756 5930 - HEALTH INSURANCE 105,397 85,161 79,872 82,197
5931 - VISION 624 2,079 1,755 1,823
5932 - DENTAL 5,128 10,184 8,598 8,932
5933 - LIFE 1,425 1,332 8,607 8,650
5991 - CAR AND CELL ALLOWANCE 940 1,200 1,200 1,200
Operations 169,717 249,700 442,700 442,700
6100 - OUTSIDE PROFESSIONAL SERVICES 149,839 225,000 418,000 418,000 7700 - OFFICE SUPPLIES 2,938 5,000 5,000 5,000
7755 - SPECIAL DEPARTMENTAL EXPENSE 11,453 7,000 7,000 7,000 7850 - PUBLICATIONS & DUES 2,695 2,700 2,700 2,700
7900 - TRAVEL/TRAINING/EDUCATION 1,662 5,000 5,000 5,000 7905 - CONFERENCES/SEMINARS 1,130 5,000 5,000 5,000
Capital Outlay 122,643 - - -
9300 - CAPITAL OUTLAY 122,643 - - -
41 - INFORMATION TECHNOLOGY 415,853 519,500 519,500 750,317 Operations 415,853 519,500 519,500 750,317
6100 - OUTSIDE PROFESSIONAL SERVICES 370,631 442,000 442,000 672,817 7320 - OTHER EQUIPMENT/TOOLS/RENTALS 41,761 50,000 50,000 50,000 7755 - SPECIAL DEPARTMENTAL EXPENSE 3,462 27,500 27,500 27,500 FY2026/27 Proposed Budget
General Fund 001 Expense by Department & Division
54 Page 70
Account Type
2024/25
Actuals
2025/26
Adopted
Budget
2026/27
Preliminary
05/13/2026
2026/27
Proposed
06/10/2026
45 - CITY ATTORNEY $ 585,014 $ 674,500 $ 584,000 $ 584,000 Operations 585,014 674,500 584,000 584,000
6105 - LEGAL SERVICES 585,014 674,500 584,000 584,000
Summary by Funding Source 585,014 674,500 584,000 584,000 001 - GENERAL FUND 459,464 263,000 300,000 300,000
090 - BCHA- OPERATING FUND 20,319 30,000 30,000 30,000
108 - SANITATION/REFUSE FUND 26,982 29,000 29,000 29,000 210 - CRA- SUCCESSOR AGENCY FUND 67,496 102,500 125,000 125,000 850 - RISK MANAGEMENT FUND 10,754 250,000 100,000 100,000 FY2026/27 Proposed Budget
Detailed Expense by Department
55 Page 71
Account Type
2024/25
Actuals
2025/26
Adopted
Budget
2026/27
Preliminary
05/13/2026
2026/27
Proposed
06/10/2026
50 - CITY CLERK $ 333,807 $ 605,959 $ 454,569 454,569$
Personnel Services 253,591 246,959 274,124 274,124
5100 - REGULAR SALARIES 158,798 180,097 200,554 200,554 5500 - PAID HOLIDAY 9,417 - - -
5510 - PAID VACATION 9,570 - - -
5520 - PAID SICK LEAVE 11,663 - - -
5560 - PAID COMPENSATORY LEAVE 962 - - -
5900 - FICA AND MEDI TAXES 14,571 13,777 15,342 15,342
5910 - PERS RETIREMENT EMPLOYER 14,497 15,272 16,947 16,947 5930 - HEALTH INSURANCE 32,255 33,355 34,886 34,886
5931 - VISION 100 682 682 682
5932 - DENTAL 1,322 3,339 3,339 3,339
5933 - LIFE 437 437 2,375 2,375
Operations 80,216 269,000 180,445 180,445
6100 - OUTSIDE PROFESSIONAL SERVICES 62,271 110,000 153,945 153,945 6430 - CODIFICATION 2,833 5,000 5,000 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 5,000 5,000
7700 - OFFICE SUPPLIES 1,847 3,500 3,500 3,500
7755 - SPECIAL DEPARTMENTAL EXPENSE 2,995 4,000 4,000 4,000 7850 - PUBLICATIONS & DUES - 2,000 2,000 2,000
7900 - TRAVEL/TRAINING/EDUCATION 2,777 2,500 3,000 3,000 7905 - CONFERENCES/SEMINARS 5,611 2,000 4,000 4,000
Capital Outlay - 90,000 - -
9300 - CAPITAL OUTLAY - 90,000 -
2121 - ARPA-IT IMPROVEMENTS & UPGRADE - 90,000 -
Summary by Funding Source 333,807 605,959 454,569 454,569 001 - GENERAL FUND 333,807 515,959 454,569 454,569
100 - AMERICAN RESCUE PLAN ACT 2021 - 90,000 -
FY2026/27 Proposed Budget
Detailed Expense by Department
56 Page 72
Community Services
Department
57 Page 73
Account Type
2024/25
Actuals
2025/26
Adopted
Budget
2026/27
Preliminary
05/13/2026
2026/27
Proposed
06/10/2026
60 - COMMUNITY SERVICE PROGRAMS $ 8,356,502 $ 10,317,832 $ 4,878,296 $ 4,878,419 Personnel Services 2,500,071 2,649,517 2,428,146 2,538,807 5100 - REGULAR SALARIES 735,306 912,609 826,040 911,732 5200 - PART-TIME SALARIES 1,169,592 1,277,399 1,202,134 1,202,134 5300 - OVERTIME 19,730 4,500 17,000 17,000
5500 - PAID HOLIDAY 45,901 - - -
5510 - PAID VACATION 38,070 - - -
5520 - PAID SICK LEAVE 33,269 - - -
5550 - PAID WEEKEND STANDBY 45 - - -
5560 - PAID COMPENSATORY LEAVE 618 - - -
5570 - PAID IN LIEU OF ANNUAL LEAVE 1,694 - - -
5900 - FICA AND MEDI TAXES 156,239 157,122 139,811 145,286 5910 - PERS RETIREMENT EMPLOYER 145,730 119,860 110,882 108,976 5930 - HEALTH INSURANCE 145,321 152,190 111,021 129,078 5931 - VISION 766 3,749 3,067 3,578
5932 - DENTAL 4,643 18,365 15,026 17,530
5933 - LIFE 1,947 2,402 1,966 2,293
5991 - CAR AND CELL ALLOWANCE 1,200 1,320 1,200 1,200
Operations 1,649,535 2,053,202 2,117,638 2,007,100
6100 - OUTSIDE PROFESSIONAL SERVICES 896,279 933,690 998,126 892,100 6410 - FINGERPRINT/LIVESCAN 2,080 2,000 2,000 3,500
6415 - SERVICE BY OTHER GOVT UNITS 223,251 300,000 300,000 320,000 6800 - TELEPHONE 6,600 9,000 9,000 10,000
7000 - UTILITIES SERVICES-GENERAL 179,662 255,000 255,000 255,000 7300 - EQUIPMENT MAINT & REPAIR 6,583 - - -
7310 - MAINTENANCE SUPPLIES 8,709 12,000 12,000 12,000
7315 - AUTOMOTIVE MAINT & REPAIR 328 - - -
7316 - AUTO MAINT&REPAIR- ENTERPRISE 2,532 15,000 15,000 10,000 7336 - LEASE & RENTALS - ENTERPRISE - 15,000 15,000 10,000 7450 - ONE DAY EXCURSIONS EXPENSES 14,079 50,000 50,000 45,000 7451 - BELL 5K 30,164 39,000 39,000 45,000
7453 - SENIOR PROGRAMS 17,929 22,000 22,000 30,000
7510 - ADVERTISING 8,322 10,000 10,000 15,000
7700 - OFFICE SUPPLIES 18,079 30,000 30,000 27,000
7755 - SPECIAL DEPARTMENTAL EXPENSE 6,908 20,000 20,000 17,500 7758 - EDUCATION PROGRAM SUPPLIES 10,194 18,000 18,000 18,000 7760 - SPECIAL EVENTS/PROGRAMS 145,876 220,000 220,000 205,000 7765 - SNACK BAR 5,564 6,000 6,000 6,000
7770 - SPORTS PROGRAM SUPPLIES 42,109 70,512 70,512 50,000 7790 - UNIFORMS AND CLOTHING 12,035 12,000 12,000 15,000 7900 - TRAVEL/TRAINING/EDUCATION 9,676 10,000 10,000 15,000 7905 - CONFERENCES/SEMINARS 2,576 4,000 4,000 6,000
Capital Outlay 4,206,897 5,615,113 332,512 332,512
9300 - CAPITAL OUTLAY 4,206,897 5,615,113 332,512 332,512 2107 - WEBSITE REDESIGN 76,834 155,000 - -
2108 - LIVE STREAM UPGRADE 2,850 - - -
2118 - ARPA-COMMUNITY SERVICE PROG 521,616 700,000 - -
3062 - PRITCHARD FIELD IMPROVMNT PROJ 3,605,104 4,760,113 332,512 332,512 3069 - RPOSD/TAP PROGRAM 493 - - -
FY2026/27 Proposed Budget
Detailed Expense by Department
58 Page 74
Account Type
2024/25
Actuals
2025/26
Adopted
Budget
2026/27
Preliminary
05/13/2026
2026/27
Proposed
06/10/2026
60 - COMMUNITY SERVICE PROGRAMS $ 8,356,502 $ 10,317,832 $ 4,878,296 $ 4,878,419 FY2026/27 Proposed Budget
Detailed Expense by Department
Summary by Funding Source 8,356,502 10,317,832 4,878,296 4,878,419 001 - GENERAL FUND 3,295,296 3,901,723 3,661,096 3,676,717 100 - AMERICAN RESCUE PLAN ACT 2021 607,863 855,000 - - 332 - OTHER GRANTS 493 - - -
610 - PRITCHARD FIELD IMPRVMNT GRANT 3,625,512 4,777,826 351,644 351,644 620 - MEASURE A - PARK IMPROVEMENT 24,383 21,039 - -
700 - PROP-A-FUND 802,956 762,244 865,556 850,058
59 Page 75
Account Type
2024/25
Actuals
2025/26
Adopted
Budget
2026/27
Preliminary
05/13/2026
2026/27
Proposed
06/10/2026
60 - COMMUNITY SERVICE PROGRAMS $ 3,295,296 $ 3,901,723 $ 3,661,096 $ 3,676,717 00 - NO DIVISION 2,532 30,000 30,000 20,000
Operations 2,532 30,000 30,000 20,000
7316 - AUTO MAINT&REPAIR- ENTERPRISE 2,532 15,000 15,000 10,000 7336 - LEASE & RENTALS - ENTERPRISE - 15,000 15,000 10,000 60 - COMMUNITY SERVICE PROGRAM 1,323,672 1,513,409 1,482,714 1,559,081 Personnel Services 1,048,481 1,129,502 1,098,807 1,160,081 5100 - REGULAR SALARIES 307,985 432,625 320,829 367,295 5200 - PART-TIME SALARIES 474,179 470,553 578,213 578,213 5300 - OVERTIME 10,089 - 10,000 10,000
5500 - PAID HOLIDAY 19,870 - - -
5510 - PAID VACATION 22,845 - - -
5520 - PAID SICK LEAVE 12,879 - - -
5550 - PAID WEEKEND STANDBY 45 - - -
5560 - PAID COMPENSATORY LEAVE 262 - - -
5570 - PAID IN LIEU OF ANNUAL LEAVE 1,694 - - -
5900 - FICA AND MEDI TAXES 65,024 69,825 67,475 71,328
5910 - PERS RETIREMENT EMPLOYER 65,980 62,927 50,987 47,569 5930 - HEALTH INSURANCE 65,104 80,555 62,744 74,888
5931 - VISION 497 1,990 1,309 1,650
5932 - DENTAL 1,392 9,750 6,411 8,081
5933 - LIFE 637 1,275 839 1,057
Operations 275,191 383,907 383,907 399,000
6100 - OUTSIDE PROFESSIONAL SERVICES 19,800 30,895 30,895 45,000 6410 - FINGERPRINT/LIVESCAN 2,080 2,000 2,000 3,500
7000 - UTILITIES SERVICES-GENERAL 177,308 230,000 230,000 245,000 7300 - EQUIPMENT MAINT & REPAIR 20 - - -
7310 - MAINTENANCE SUPPLIES 8,709 12,000 12,000 12,000
7700 - OFFICE SUPPLIES 9,925 15,000 15,000 15,000
7755 - SPECIAL DEPARTMENTAL EXPENSE - 7,500 7,500 7,500 7765 - SNACK BAR 5,564 6,000 6,000 6,000
7770 - SPORTS PROGRAM SUPPLIES 42,109 70,512 70,512 50,000 7900 - TRAVEL/TRAINING/EDUCATION 9,676 10,000 10,000 15,000 61 - CS ADMINISTRATION 155,178 172,498 204,199 210,699
Personnel Services 95,473 86,998 118,699 118,699
5100 - REGULAR SALARIES 31,229 34,184 32,209 32,209
5200 - PART-TIME SALARIES 33,224 34,825 75,847 75,847
5300 - OVERTIME 952 - 1,000 1,000
5500 - PAID HOLIDAY 1,706 - - -
5510 - PAID VACATION 2,413 - - -
5520 - PAID SICK LEAVE 722 - - -
5900 - FICA AND MEDI TAXES 5,374 2,640 4,133 4,133
5910 - PERS RETIREMENT EMPLOYER 7,047 1,449 4,395 4,395 5930 - HEALTH INSURANCE 12,469 12,786 - -
5931 - VISION 25 170 170 170
5932 - DENTAL 204 835 835 835
5933 - LIFE 109 109 109 109
Operations 59,704 85,500 85,500 92,000
6100 - OUTSIDE PROFESSIONAL SERVICES 32,755 47,000 47,000 55,000 6800 - TELEPHONE 6,600 9,000 9,000 10,000
FY2026/27 Proposed Budget
General Fund 001 Expense by Department & Division
60 Page 76
Account Type
2024/25
Actuals
2025/26
Adopted
Budget
2026/27
Preliminary
05/13/2026
2026/27
Proposed
06/10/2026
60 - COMMUNITY SERVICE PROGRAMS $ 3,295,296 $ 3,901,723 $ 3,661,096 $ 3,676,717 FY2026/27 Proposed Budget
General Fund 001 Expense by Department & Division
7700 - OFFICE SUPPLIES 8,138 15,000 15,000 12,000
7755 - SPECIAL DEPARTMENTAL EXPENSE 176 2,500 2,500 -
7790 - UNIFORMS AND CLOTHING 12,035 12,000 12,000 15,000 62 - SOCIAL SERVICE PROGRAMS 1,665,171 1,998,132 1,756,499 1,839,837 Personnel Services 1,185,496 1,273,132 1,031,499 1,085,837 5100 - REGULAR SALARIES 319,641 361,283 386,130 430,007 5200 - PART-TIME SALARIES 619,784 723,369 472,227 472,227 5300 - OVERTIME 7,736 4,500 6,000 6,000
5500 - PAID HOLIDAY 19,864 - - -
5510 - PAID VACATION 10,193 - - -
5520 - PAID SICK LEAVE 17,953 - - -
5560 - PAID COMPENSATORY LEAVE 356 - - -
5570 - PAID IN LIEU OF ANNUAL LEAVE - - - -
5900 - FICA AND MEDI TAXES 75,985 81,019 63,559 65,237
5910 - PERS RETIREMENT EMPLOYER 57,458 51,042 49,966 51,820 5930 - HEALTH INSURANCE 51,608 42,249 44,189 50,003
5931 - VISION 189 1,295 1,295 1,465
5932 - DENTAL 2,721 6,344 6,344 7,179
5933 - LIFE 1,048 830 830 939
5991 - CAR AND CELL ALLOWANCE 960 1,200 960 960
Operations 479,675 725,000 725,000 754,000
6100 - OUTSIDE PROFESSIONAL SERVICES 20,209 52,000 52,000 60,000 6415 - SERVICE BY OTHER GOVT UNITS 223,251 300,000 300,000 320,000 7315 - AUTOMOTIVE MAINT & REPAIR 328 - - -
7450 - ONE DAY EXCURSIONS EXPENSES 14,079 50,000 50,000 45,000 7451 - BELL 5K 30,164 39,000 39,000 45,000
7453 - SENIOR PROGRAMS 17,929 22,000 22,000 30,000
7510 - ADVERTISING 8,322 10,000 10,000 15,000
7700 - OFFICE SUPPLIES 16 - - -
7755 - SPECIAL DEPARTMENTAL EXPENSE 6,732 10,000 10,000 10,000 7758 - EDUCATION PROGRAM SUPPLIES 10,194 18,000 18,000 18,000 7760 - SPECIAL EVENTS/PROGRAMS 145,876 220,000 220,000 205,000 7905 - CONFERENCES/SEMINARS 2,576 4,000 4,000 6,000
63 - FUTSAL PARK 9,954 - - -
Personnel Services 9,954 - - -
5200 - PART-TIME SALARIES 9,183 - - -
5520 - PAID SICK LEAVE 64 - - -
5900 - FICA AND MEDI TAXES 707 - - -
64 - TECHNOLOGY CENTER 2,354 25,000 25,000 10,000
Operations 2,354 25,000 25,000 10,000
7000 - UTILITIES SERVICES-GENERAL 2,354 25,000 25,000 10,000 65 - FACILITIES MAINTENANCE 136,435 162,684 162,684 37,100 Operations 136,435 162,684 162,684 37,100
6100 - OUTSIDE PROFESSIONAL SERVICES 136,435 162,684 162,684 37,100 61 Page 77
Community Development
62 Page 78
Account Type
2024/25
Actuals
2025/26
Adopted
Budget
2026/27
Preliminary
05/13/2026
2026/27
Proposed
06/10/2026
70 - COMMUNITY DEVELOPMENT $ 6,118,425 $ 6,833,152 $ 6,346,134 $ 6,324,338 Personnel Services 798,806 1,337,516 1,156,065 1,134,269 5100 - REGULAR SALARIES 376,454 972,857 806,264 790,905 5200 - PART-TIME SALARIES 91,577 57,503 51,854 51,854
5300 - OVERTIME 687 - - -
5500 - PAID HOLIDAY 25,916 - - -
5510 - PAID VACATION 49,836 - - -
5520 - PAID SICK LEAVE 34,958 - - -
5560 - PAID COMPENSATORY LEAVE 5,265 - - -
5570 - PAID IN LIEU OF ANNUAL LEAVE 2,881 - - -
5900 - FICA AND MEDI TAXES 44,952 51,115 36,522 37,608
5910 - PERS RETIREMENT EMPLOYER 45,104 65,034 52,342 53,561 5930 - HEALTH INSURANCE 115,054 167,520 190,509 178,266 5931 - VISION 610 3,408 2,726 2,726
5932 - DENTAL 3,438 16,696 13,356 13,357
5933 - LIFE 1,074 2,184 1,747 5,247
5991 - CAR AND CELL ALLOWANCE 1,000 1,200 744 744
Operations 4,142,090 5,176,636 5,190,069 5,190,069
6100 - OUTSIDE PROFESSIONAL SERVICES 1,576,818 1,960,624 1,591,349 1,591,349 6800 - TELEPHONE 641 1,100 1,100 1,100
6900 - POSTAGE 4,174 - 500 500
7000 - UTILITIES SERVICES-GENERAL 693,199 618,000 692,600 692,600 7205 - PROPERTY INSURANCE 193,771 193,770 193,770 193,770 7300 - EQUIPMENT MAINT & REPAIR 377,542 667,600 667,600 667,600 7315 - AUTOMOTIVE MAINT & REPAIR - 4,000 - -
7316 - AUTO MAINT&REPAIR- ENTERPRISE 6,316 30,000 34,000 34,000 7320 - OTHER EQUIPMENT/TOOLS/RENTALS 7,890 2,000 5,000 5,000 7336 - LEASE & RENTALS - ENTERPRISE - 30,000 30,000 30,000 7402 - BUILDING IMPROVEMENT 429,795 139,842 200,000 200,000 7415 - PLAN CHECK 30,705 25,000 30,000 30,000
7600 - MISCELLANEOUS 319 702,700 702,700 702,700
7700 - OFFICE SUPPLIES 8,383 10,300 11,200 11,200
7755 - SPECIAL DEPARTMENTAL EXPENSE 774,749 757,500 985,550 985,550 7850 - PUBLICATIONS & DUES 20,163 16,200 19,200 19,200
7900 - TRAVEL/TRAINING/EDUCATION 8,400 7,500 7,500 7,500 7905 - CONFERENCES/SEMINARS 9,223 10,500 18,000 18,000
Capital Outlay 1,177,529 319,000 - -
9300 - CAPITAL OUTLAY 1,177,529 319,000 - -
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 - -
2116 - ARPA-ECONOMIC DEV PROJECTS 347,093 - - -
2121 - ARPA-IT IMPROVEMENTS & UPGRADE 155,269 - - -
5101 - BCHA BMHP 180,000 - - -
5102 - BCHA FVMHP 230,851 - - -
5103 - HOUSING UNITS & BELL HOUSE 145,000 - - -
FY2026/27 Proposed Budget
Detailed Expense by Department
63 Page 79
Account Type
2024/25
Actuals
2025/26
Adopted
Budget
2026/27
Preliminary
05/13/2026
2026/27
Proposed
06/10/2026
70 - COMMUNITY DEVELOPMENT $ 6,118,425 $ 6,833,152 $ 6,346,134 $ 6,324,338 FY2026/27 Proposed Budget
Detailed Expense by Department
Summary by Funding Source 6,118,425 6,833,152 6,346,134 6,324,338 001 - GENERAL FUND 1,185,683 1,109,295 1,409,382 1,491,385 090 - BCHA- OPERATING FUND 2,334,418 3,084,396 3,158,954 3,075,165 100 - AMERICAN RESCUE PLAN ACT 2021 903,703 319,000 - - 108 - SANITATION/REFUSE FUND 55 120,444 92,809 94,335
210 - CRA- SUCCESSOR AGENCY FUND 72,753 219,883 133,435 133,435 300 - CDBG-FUND 517,011 693,344 446,186 424,650
305 - PLHA/LOCAL HOUSING PROGRAM 62,201 188,715 - -
332 - OTHER GRANTS 1,042,601 1,098,076 1,105,368 1,105,368 64 Page 80
Account Type
2024/25
Actuals
2025/26
Adopted
Budget
2026/27
Preliminary
05/13/2026
2026/27
Proposed
06/10/2026
70 - COMMUNITY DEVELOPMENT $ 1,185,683 $ 1,109,295 $ 1,409,382 $ 1,491,385 70 - PLANNING 303,594 464,598 579,813 686,077
Personnel Services 129,939 272,598 133,813 240,077
5100 - REGULAR SALARIES 71,572 209,101 99,711 179,831
5200 - PART-TIME SALARIES 6,754 - - -
5500 - PAID HOLIDAY 4,676 - - -
5510 - PAID VACATION 8,080 - - -
5520 - PAID SICK LEAVE 4,874 - - -
5560 - PAID COMPENSATORY LEAVE 1,073 - - -
5900 - FICA AND MEDI TAXES 7,417 13,250 3,761 9,891
5910 - PERS RETIREMENT EMPLOYER 7,739 14,688 4,155 10,925 5930 - HEALTH INSURANCE 16,712 29,566 24,052 35,067
5931 - VISION 101 733 290 630
5932 - DENTAL 559 3,590 1,419 3,089
5933 - LIFE 182 470 186 404
5991 - CAR AND CELL ALLOWANCE 200 1,200 240 240
Operations 173,655 192,000 446,000 446,000
6100 - OUTSIDE PROFESSIONAL SERVICES 147,675 140,000 390,000 390,000 7316 - AUTO MAINT&REPAIR- ENTERPRISE 405 15,000 15,000 15,000 7336 - LEASE & RENTALS - ENTERPRISE - 15,000 15,000 15,000 7700 - OFFICE SUPPLIES 496 500 500 500
7755 - SPECIAL DEPARTMENTAL EXPENSE 1,316 1,500 2,500 2,500 7850 - PUBLICATIONS & DUES 18,560 12,000 15,000 15,000
7905 - CONFERENCES/SEMINARS 5,204 8,000 8,000 8,000
71 - ECONOMIC DEVELOPMENT 170,024 135,549 259,395 235,134 Personnel Services 112,698 93,349 117,195 92,934
5100 - REGULAR SALARIES 57,088 49,969 43,451 22,595
5200 - PART-TIME SALARIES - 28,751 51,854 51,854
5500 - PAID HOLIDAY 4,040 - - -
5510 - PAID VACATION 10,849 - - -
5520 - PAID SICK LEAVE 7,192 - - -
5560 - PAID COMPENSATORY LEAVE 855 - - -
5570 - PAID IN LIEU OF ANNUAL LEAVE 1,008 - - -
5900 - FICA AND MEDI TAXES 6,195 3,155 4,798 4,192
5910 - PERS RETIREMENT EMPLOYER 5,365 1,059 5,066 4,397 5930 - HEALTH INSURANCE 18,632 9,857 11,168 5,807
5931 - VISION 104 85 85 44
5932 - DENTAL 948 417 417 217
5933 - LIFE 131 55 55 3,528
5991 - CAR AND CELL ALLOWANCE 290 - 300 300
Operations 57,326 42,200 142,200 142,200
6100 - OUTSIDE PROFESSIONAL SERVICES 34,651 35,000 125,000 125,000 6900 - POSTAGE 4,174 - 500 500
7320 - OTHER EQUIPMENT/TOOLS/RENTALS 7,890 2,000 5,000 5,000 7700 - OFFICE SUPPLIES 2,232 2,500 2,500 2,500
7755 - SPECIAL DEPARTMENTAL EXPENSE 4,045 1,500 3,500 3,500 7850 - PUBLICATIONS & DUES 574 700 700 700
7905 - CONFERENCES/SEMINARS 3,759 500 5,000 5,000
FY2026/27 Proposed Budget
General Fund 001 Expense by Department & Division
65 Page 81
Account Type
2024/25
Actuals
2025/26
Adopted
Budget
2026/27
Preliminary
05/13/2026
2026/27
Proposed
06/10/2026
70 - COMMUNITY DEVELOPMENT $ 1,185,683 $ 1,109,295 $ 1,409,382 $ 1,491,385 FY2026/27 Proposed Budget
General Fund 001 Expense by Department & Division
72 - BUILDING & SAFETY 706,098 433,107 439,396 439,396
Personnel Services 150,284 155,607 154,896 154,896
5100 - REGULAR SALARIES 77,332 105,464 102,429 102,429
5500 - PAID HOLIDAY 5,409 - - -
5510 - PAID VACATION 12,270 - - -
5520 - PAID SICK LEAVE 5,280 - - -
5900 - FICA AND MEDI TAXES 7,698 5,910 5,960 5,960
5910 - PERS RETIREMENT EMPLOYER 13,582 12,685 12,844 12,844 5930 - HEALTH INSURANCE 27,855 28,939 30,852 30,852
5931 - VISION 108 399 399 399
5932 - DENTAL 327 1,953 1,953 1,953
5933 - LIFE 252 255 255 255
5991 - CAR AND CELL ALLOWANCE 170 - 204 204
Operations 555,814 277,500 284,500 284,500
6100 - OUTSIDE PROFESSIONAL SERVICES 520,843 250,000 250,000 250,000 7415 - PLAN CHECK 30,705 25,000 30,000 30,000
7700 - OFFICE SUPPLIES 3,850 1,500 2,000 2,000
7755 - SPECIAL DEPARTMENTAL EXPENSE 36 500 1,000 1,000
7850 - PUBLICATIONS & DUES 119 500 500 500
7905 - CONFERENCES/SEMINARS 260 - 1,000 1,000
75 - CODE ENFORCEMENT 5,967 76,042 130,778 130,778
Personnel Services 55 20,242 70,778 70,778
5100 - REGULAR SALARIES 48 16,459 55,952 55,952
5900 - FICA AND MEDI TAXES 4 76 856 856
5910 - PERS RETIREMENT EMPLOYER 4 137 1,552 1,552
5930 - HEALTH INSURANCE - 3,169 11,081 11,081
5931 - VISION - 61 204 204
5932 - DENTAL - 300 1,002 1,002
5933 - LIFE - 39 131 131
Operations 5,911 55,800 60,000 60,000
6100 - OUTSIDE PROFESSIONAL SERVICES - 18,000 20,000 20,000 7315 - AUTOMOTIVE MAINT & REPAIR - 4,000 - -
7316 - AUTO MAINT&REPAIR- ENTERPRISE 5,911 15,000 19,000 19,000 7336 - LEASE & RENTALS - ENTERPRISE - 15,000 15,000 15,000 7700 - OFFICE SUPPLIES - 300 500 500
7755 - SPECIAL DEPARTMENTAL EXPENSE - 1,500 1,500 1,500 7905 - CONFERENCES/SEMINARS - 2,000 4,000 4,000
66 Page 82
Public Works
67 Page 83
Account Type
2024/25
Actuals
2025/26
Adopted
Budget
2026/27
Preliminary
05/13/2026
2026/27
Proposed
06/10/2026
74 - PUBLIC WORKS $ 6,326,169 $ 12,651,178 $ 12,754,990 $ 16,548,505 Personnel Services 891,147 1,351,558 1,339,900 1,608,032 5100 - REGULAR SALARIES 519,024 918,625 938,817 1,151,563 5200 - PART-TIME SALARIES 82,409 154,469 114,804 114,804 5300 - OVERTIME 22,483 18,000 25,000 25,000
5500 - PAID HOLIDAY 25,267 - - -
5510 - PAID VACATION 14,528 - - -
5520 - PAID SICK LEAVE 22,252 - - -
5550 - PAID WEEKEND STANDBY 7,482 - - -
5560 - PAID COMPENSATORY LEAVE 564 - - -
5570 - PAID IN LIEU OF ANNUAL LEAVE 14 - - -
5900 - FICA AND MEDI TAXES 52,806 25,704 16,962 21,235
5910 - PERS RETIREMENT EMPLOYER 42,348 28,563 15,580 20,372 5930 - HEALTH INSURANCE 95,901 180,182 195,021 236,883
5931 - VISION 1,075 3,749 3,408 4,090
5932 - DENTAL 3,684 18,365 16,696 20,035
5933 - LIFE 1,310 2,402 12,414 12,851
5991 - CAR AND CELL ALLOWANCE - 1,500 1,200 1,200
Operations 3,041,315 3,277,685 2,941,091 2,971,675
6100 - OUTSIDE PROFESSIONAL SERVICES 1,844,685 1,974,355 1,556,491 1,657,075 7000 - UTILITIES SERVICES-GENERAL 505,279 557,130 632,000 577,000 7300 - EQUIPMENT MAINT & REPAIR 90,470 75,500 70,500 70,500 7310 - MAINTENANCE SUPPLIES 17,715 53,000 38,000 33,000 7315 - AUTOMOTIVE MAINT & REPAIR 13,121 23,000 15,000 15,000 7316 - AUTO MAINT&REPAIR- ENTERPRISE 16,483 15,000 15,000 15,000 7317 - VEHICLE FUEL 134,430 153,500 288,000 288,000
7320 - OTHER EQUIPMENT/TOOLS/RENTALS 25,813 42,000 42,500 37,500 7335 - LEASE & RENTALS 2,314 5,000 2,000 2,000
7336 - LEASE & RENTALS - ENTERPRISE - 15,000 15,000 15,000 7405 - ENCROACHMENT PERMITS 53,012 50,000 50,000 50,000 7700 - OFFICE SUPPLIES 1,340 5,600 5,600 5,600
7705 - GENERAL SUPPLIES 8,430 9,752 12,000 9,000
7755 - SPECIAL DEPARTMENTAL EXPENSE 136,278 178,600 82,500 80,500 7790 - UNIFORMS AND CLOTHING 7,041 8,000 25,000 25,000
7850 - PUBLICATIONS & DUES 84 1,500 500 500
7900 - TRAVEL/TRAINING/EDUCATION 2,698 16,248 14,000 14,000 7905 - CONFERENCES/SEMINARS 3,187 5,000 5,000 5,000
9194 - CAPITAL LEASE-PRINCIPAL EXP 150,588 73,500 57,000 57,000 9195 - CAPITAL LEASE-INTEREST EXP 28,348 16,000 15,000 15,000 Capital Outlay 2,393,708 8,021,934 8,473,999 11,968,798 9300 - CAPITAL OUTLAY 2,393,708 8,021,934 8,473,999 11,968,798 2117 - ARPA-FACILITIES & INFRASTRUCTU 221,487 61,000 - - 2120 - ARPA-FLEET REPLACEMENT PROJ 155,782 - - -
3062 - PRITCHARD FIELD IMPROVMNT PROJ - - 1,116,279 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 - -
7067 - CITYWIDE PED CROSSING IMPRVMNT 23,745 - - -
FY2026/27 Proposed Budget
Detailed Expense by Department
68 Page 84
Account Type
2024/25
Actuals
2025/26
Adopted
Budget
2026/27
Preliminary
05/13/2026
2026/27
Proposed
06/10/2026
74 - PUBLIC WORKS $ 6,326,169 $ 12,651,178 $ 12,754,990 $ 16,548,505 FY2026/27 Proposed Budget
Detailed Expense by Department
7068 - RANDOLPH CORRIDOR MAT PROJ 1,476 42,188 5,000 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 - - 7152 - ATLANTIC AV MEDIAN LANDSCAPING - - 2,780,000 1,570,000 7153 - FLORA AV ST IMPROVEMENT PROJ - - 500,000 450,000 7154 - FISHBURN AV ST IMPROVEMENT - - 500,000 500,000
7155 - ANNUAL CONCRETE PROJ FY27 - - 400,000 250,000
7156 - SLURRY SEAL ANNUAL PROJ FY27 - - 400,000 250,000 7157 - ST IMPROVEMENT/SB1 FY27 - - 1,022,720 1,025,000
7158 - STREET IMPROVEMENTS FY27 - - 1,400,000 830,000
7159 - ADA TRANSITION PLAN - - 200,000 250,000
7160 - CITY SPLASH PADS STORMWATER - - - 250,000
7161 - FLORENCE AVE CORRIDOR PROJ - - - 950,000
7162 - CITYWIDE PED XING ENHANCEMENT - - - 250,000
7163 - SAFETY ACTION PLAN - - - 150,000
7164 - SEWER MAINTENANCE/REPAIR - - - 300,000
7165 - SEWER IMPROVEMENT-FLORENCE AV - - - 300,000
7180 - TRAFFIC SIGNAL EQPT UPGRADE 60,254 1,401,049 - - 7181 - FLORENCE/SLAUSON BRIDGE MAINT. - 20,000 - -
7182 - GAGE BRIDGE REPAIR PROJ 91,948 1,947,782 - 1,412,519 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 - 1,300,000
7196 - EMERGENCY STREET REPAIR FY26 - 75,000 100,000 30,000 7197 - PAVEMENT MANAGEMENT PROJECT 25,729 35,000 - -
7198 - ST IMPROVEMENT PRJ FY26 SB1 - 895,566 - 750,000
7199 - SINK HOLE REPAIRS 9,628 - 50,000 30,000
Summary by Funding Source 6,326,169 12,651,178 12,754,990 16,548,505 001 - GENERAL FUND 984,556 1,158,159 1,267,955 1,396,885 100 - AMERICAN RESCUE PLAN ACT 2021 536,357 61,000 - -
103 - AQMD-FUND - 7,200 - -
104 - GAS TAX FUND 840,948 868,326 1,137,539 931,918
105 - SB1 ROAD MAINT & REHAB FUND 776,749 1,703,131 1,022,720 1,900,000 108 - SANITATION/REFUSE FUND 352,625 514,187 515,929 529,826 109 - SEWER FUND 149,090 278,123 187,117 801,014
114 - BIKEWAY/TDA ART-III FUND 1,072 50,000 - -
300 - CDBG-FUND 63,416 62,287 56,741 56,741
332 - OTHER GRANTS 41,462 2,976,527 5,000 1,407,519
333 - CA STATE GRANTS 20,655 55,000 - -
69 Page 85
Account Type
2024/25
Actuals
2025/26
Adopted
Budget
2026/27
Preliminary
05/13/2026
2026/27
Proposed
06/10/2026
74 - PUBLIC WORKS $ 6,326,169 $ 12,651,178 $ 12,754,990 $ 16,548,505 FY2026/27 Proposed Budget
Detailed Expense by Department
337 - FEDERAL CIP GRANT 51,962 131,923 1,116,279 1,116,279 450 - LIGHTING & LANDSCAPING FUND 419,634 524,038 592,974 560,235 460 - BELL STREET LIGHTING DISTRICT 312,207 415,000 365,000 315,000 500 - CAPITAL/SPECIAL PROJ FUND - 33,725 - -
600 - MEASURE W - CLEAN WATER PROG 324,200 592,500 - 250,000 610 - PRITCHARD FIELD IMPRVMNT GRANT 3,556 7,897 8,414 8,414 650 - MEASURE-M-FUND 192,292 2,478,918 3,118,896 3,227,198 670 - MEASURE-R-FUND 249,211 513,042 1,356,748 2,245,255 680 - PROP-C-FUND 1,005,292 215,193 2,003,678 1,802,220 770 - CA-RECYCLE GRANT FUND 886 5,000 - -
70 Page 86
Account Type
2024/25
Actuals
2025/26
Adopted
Budget
2026/27
Preliminary
05/13/2026
2026/27
Proposed
06/10/2026
74 - PUBLIC WORKS $ 984,556 $ 1,158,159 $ 1,267,955 $ 1,396,885 00 - NO DIVISION 16,483 30,000 30,000 30,000
Operations 16,483 30,000 30,000 30,000
7316 - AUTO MAINT&REPAIR- ENTERPRISE 16,483 15,000 15,000 15,000 7336 - LEASE & RENTALS - ENTERPRISE - 15,000 15,000 15,000 68 - PARK MAINTENANCE 141,056 250,167 180,291 180,291
Personnel Services 71,624 79,217 11,941 11,941
5100 - REGULAR SALARIES 47,519 56,721 8,867 8,867
5500 - PAID HOLIDAY 2,882 - - -
5510 - PAID VACATION 102 - - -
5520 - PAID SICK LEAVE 2,125 - - -
5900 - FICA AND MEDI TAXES 3,717 4,339 68 68
5910 - PERS RETIREMENT EMPLOYER 4,077 4,810 75 75
5930 - HEALTH INSURANCE 10,752 11,118 2,709 2,709
5931 - VISION 100 341 34 34
5932 - DENTAL 131 1,670 167 167
5933 - LIFE 218 218 22 22
Operations 69,432 170,950 168,350 168,350
6100 - OUTSIDE PROFESSIONAL SERVICES 47,936 121,750 121,750 121,750 7300 - EQUIPMENT MAINT & REPAIR 5,431 30,000 30,000 30,000 7310 - MAINTENANCE SUPPLIES 2,184 5,000 5,000 5,000
7320 - OTHER EQUIPMENT/TOOLS/RENTALS 3,000 500 500 500
7700 - OFFICE SUPPLIES 587 600 600 600
7755 - SPECIAL DEPARTMENTAL EXPENSE 7,447 7,600 5,000 5,000 7900 - TRAVEL/TRAINING/EDUCATION 1,444 3,000 3,000 3,000 7905 - CONFERENCES/SEMINARS 1,402 2,500 2,500 2,500
69 - CIVIC CENTER MAINTENANCE 209,390 183,000 274,000 399,584 Operations 209,390 183,000 274,000 399,584
6100 - OUTSIDE PROFESSIONAL SERVICES 43,205 46,000 100,000 225,584 7000 - UTILITIES SERVICES-GENERAL 127,682 98,000 132,000 132,000 7300 - EQUIPMENT MAINT & REPAIR 17,642 15,000 15,000 15,000 7310 - MAINTENANCE SUPPLIES 3,890 5,000 5,000 5,000
7320 - OTHER EQUIPMENT/TOOLS/RENTALS 4,902 5,000 5,000 5,000 7755 - SPECIAL DEPARTMENTAL EXPENSE 9,414 9,000 9,000 9,000 7850 - PUBLICATIONS & DUES - 500 500 500
7900 - TRAVEL/TRAINING/EDUCATION 871 2,000 5,000 5,000
7905 - CONFERENCES/SEMINARS 1,785 2,500 2,500 2,500
73 - ENGINEERING 87,906 108,897 109,414 109,414
Personnel Services 3,557 7,897 8,414 8,414
5100 - REGULAR SALARIES 2,355 6,289 6,736 6,736
5500 - PAID HOLIDAY 138 - - -
5510 - PAID VACATION - - - -
5520 - PAID SICK LEAVE 107 - - -
5900 - FICA AND MEDI TAXES 199 24 26 26
5910 - PERS RETIREMENT EMPLOYER 218 27 28 28
5930 - HEALTH INSURANCE 482 1,445 1,512 1,512
5931 - VISION 1 17 17 17
5932 - DENTAL 54 84 84 84
5933 - LIFE 3 11 11 11
FY2026/27 Proposed Budget
General Fund 001 Expense by Department & Division
71 Page 87
Account Type
2024/25
Actuals
2025/26
Adopted
Budget
2026/27
Preliminary
05/13/2026
2026/27
Proposed
06/10/2026
74 - PUBLIC WORKS $ 984,556 $ 1,158,159 $ 1,267,955 $ 1,396,885 FY2026/27 Proposed Budget
General Fund 001 Expense by Department & Division
Operations 84,349 101,000 101,000 101,000
6100 - OUTSIDE PROFESSIONAL SERVICES 31,139 45,000 45,000 45,000 7405 - ENCROACHMENT PERMITS 53,012 50,000 50,000 50,000 7755 - SPECIAL DEPARTMENTAL EXPENSE 199 6,000 6,000 6,000 74 - PW - STREETS 529,722 586,095 674,250 677,597
Personnel Services 60,725 126,895 65,750 69,097
5100 - REGULAR SALARIES 38,846 95,274 44,888 47,520
5200 - PART-TIME SALARIES (1) - - -
5300 - OVERTIME 137 - - -
5500 - PAID HOLIDAY 1,105 - - -
5510 - PAID VACATION 3,137 - - -
5520 - PAID SICK LEAVE 637 - - -
5550 - PAID WEEKEND STANDBY 7,482 - - -
5560 - PAID COMPENSATORY LEAVE 28 - - -
5570 - PAID IN LIEU OF ANNUAL LEAVE 14 - - -
5900 - FICA AND MEDI TAXES 3,251 4,547 226 236
5910 - PERS RETIREMENT EMPLOYER 2,187 5,073 250 261
5930 - HEALTH INSURANCE 3,644 17,658 7,932 8,513
5931 - VISION 29 480 157 174
5932 - DENTAL 176 2,354 768 852
5933 - LIFE 51 308 10,330 10,341
5991 - CAR AND CELL ALLOWANCE - 1,200 1,200 1,200
Operations 468,996 459,200 608,500 608,500
6100 - OUTSIDE PROFESSIONAL SERVICES 183,421 133,700 150,000 150,000 7000 - UTILITIES SERVICES-GENERAL 37,922 35,000 50,000 50,000 7300 - EQUIPMENT MAINT & REPAIR 3,525 5,000 5,000 5,000 7315 - AUTOMOTIVE MAINT & REPAIR 12,915 15,000 15,000 15,000 7317 - VEHICLE FUEL 134,430 150,000 288,000 288,000
7335 - LEASE & RENTALS 914 2,000 2,000 2,000
7755 - SPECIAL DEPARTMENTAL EXPENSE 29,649 46,500 26,500 26,500 9194 - CAPITAL LEASE-PRINCIPAL EXP 54,195 57,000 57,000 57,000 9195 - CAPITAL LEASE-INTEREST EXP 12,025 15,000 15,000 15,000 72 Page 88
Public Safety
73 Page 89
Account Type
2024/25
Actuals
2025/26
Adopted
Budget
2026/27
Preliminary
05/13/2026
2026/27
Proposed
06/10/2026
80 - PUBLIC SAFETY $ 10,198,632 $ 9,733,473 $ 10,190,287 $ 10,426,493 Personnel Services 8,690,820 8,390,773 8,840,595 9,076,801 5100 - REGULAR SALARIES 4,007,545 4,727,173 4,727,653 4,896,032 5200 - PART-TIME SALARIES 78,436 385,121 403,447 403,447 5213 - PART TIME CADETS 63,894 - - -
5300 - OVERTIME 1,052,701 1,019,400 906,000 906,000
5315 - OVERTIME TRAINING 88,114 - 85,000 85,000
5320 - OVERTIME RANGE 26,775 - 20,000 20,000
5420 - UNIFORM ALLOWANCE 58,497 - 66,500 66,500
5500 - PAID HOLIDAY 274,640 - - -
5510 - PAID VACATION 362,110 - - -
5520 - PAID SICK LEAVE 200,716 - - -
5530 - PAID INJURY ON DUTY 121,947 - 120,000 120,000
5540 - PAID COURT AND ON CALL 83,255 - 80,000 80,000
5550 - PAID WEEKEND STANDBY 35,245 - 35,000 35,000
5560 - PAID COMPENSATORY LEAVE 61,917 - - -
5900 - FICA AND MEDI TAXES 188,528 391,190 392,529 403,902 5910 - PERS RETIREMENT EMPLOYER 896,486 825,031 858,854 894,522 5930 - HEALTH INSURANCE 985,378 939,134 986,763 1,004,206 5931 - VISION 11,032 15,677 14,995 15,506
5932 - DENTAL 60,811 76,800 73,461 75,965
5933 - LIFE 6,161 10,046 14,194 14,521
5991 - CAR AND CELL ALLOWANCE 1,200 1,200 1,200 1,200
5992 - BENEFITS EXPENSE 25,433 - 55,000 55,000
Operations 1,229,176 1,242,700 1,349,692 1,349,692
6100 - OUTSIDE PROFESSIONAL SERVICES 768,294 710,500 801,000 801,000 6415 - SERVICE BY OTHER GOVT UNITS 6,058 5,000 6,800 6,800 7000 - UTILITIES SERVICES-GENERAL 61,925 71,200 71,200 71,200 7300 - EQUIPMENT MAINT & REPAIR 34,510 47,500 49,000 49,000 7315 - AUTOMOTIVE MAINT & REPAIR 76,162 125,000 145,000 145,000 7316 - AUTO MAINT&REPAIR- ENTERPRISE 9,220 - - -
7320 - OTHER EQUIPMENT/TOOLS/RENTALS - 15,000 - -
7336 - LEASE & RENTALS - ENTERPRISE - - 23,692 23,692
7700 - OFFICE SUPPLIES 36,406 28,600 28,600 28,600
7749 - SHOOTING PRACTICE 242 1,000 2,000 2,000
7750 - SHOOTING RANGE SUPPLIES 15,794 8,000 8,000 8,000 7755 - SPECIAL DEPARTMENTAL EXPENSE 89,432 101,500 101,500 101,500 7783 - YOUTH SERVICES BUREAU - 1,000 1,000 1,000
7785 - UNIFORMS-EXPLORERS 4,563 4,600 14,600 14,600
7787 - POLICE-EXPLORERS 5,575 3,500 3,500 3,500
7850 - PUBLICATIONS & DUES 13,707 15,800 15,800 15,800
7900 - TRAVEL/TRAINING/EDUCATION 62,657 78,000 78,000 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 - -
9300 - CAPITAL OUTLAY 278,637 100,000 - -
0000 - PATROL VEHICLES 17,400 - - -
FY2026/27 Proposed Budget
Detailed Expense by Department
74 Page 90
Account Type
2024/25
Actuals
2025/26
Adopted
Budget
2026/27
Preliminary
05/13/2026
2026/27
Proposed
06/10/2026
80 - PUBLIC SAFETY $ 10,198,632 $ 9,733,473 $ 10,190,287 $ 10,426,493 FY2026/27 Proposed Budget
Detailed Expense by Department
0287 - JAG GRANT 21GG 40,774
0323 - JAG GRANT 23GG 29,379
2122 - RESO 2023-02 SECURITY SYSTEMS 74,903 100,000 - - 8100 - PD- OTHER EQUIPMENT 65,190 - - -
8134 - BODY CAMERA 50,991 - - -
Summary by Funding Source 10,198,632 9,733,473 10,190,287 10,426,493 001 - GENERAL FUND 9,193,697 9,072,185 9,799,264 10,035,470 100 - AMERICAN RESCUE PLAN ACT 2021 83,120 - - -
108 - SANITATION/REFUSE FUND 48,030 - - -
300 - CDBG-FUND 249,844 - - -
333 - CA STATE GRANTS - - - -
500 - CAPITAL/SPECIAL PROJ FUND 71,241 - - -
710 - FEDERAL FORFEITURES FUND 80,180 91,500 75,000 75,000 720 - COPS-FUND 227,972 341,289 316,023 316,023
740 - JUSTICE ASSISTANCE GRANT FUND 95,149 15,000 - -
750 - AB-109-TASK FORCE FUND 1,243 5,000 - -
790 - HOMELAND SECURITY GRANT FUND 74,903 100,000 - -
810 - OTS STATE GRANT 73,254 108,500 - -
75 Page 91
Account Type
2024/25
Actuals
2025/26
Adopted
Budget
2026/27
Preliminary
05/13/2026
2026/27
Proposed
06/10/2026
80 - PUBLIC SAFETY $ 9,193,697 $ 9,072,185 $ 9,799,264 $ 10,035,470 00 - NO DIVISION 34,652 - 55,000 55,000
Personnel Services 25,433 - 55,000 55,000
5992 - BENEFITS EXPENSE 25,433 - 55,000 55,000
Operations 9,220 - - -
7316 - AUTO MAINT&REPAIR- ENTERPRISE 9,220 - - -
75 - CODE ENFORCEMENT 128,279 - - -
Personnel Services 110,849 - - -
5100 - REGULAR SALARIES 75,311 - - -
5300 - OVERTIME 299 - - -
5500 - PAID HOLIDAY 3,593 - - -
5510 - PAID VACATION 8,315 - - -
5520 - PAID SICK LEAVE 1,858 - - -
5900 - FICA AND MEDI TAXES 6,841 - - -
5910 - PERS RETIREMENT EMPLOYER 7,471 - - -
5930 - HEALTH INSURANCE 5,661 - - -
5931 - VISION 400 - - -
5932 - DENTAL 547 - - -
5933 - LIFE 552 - - -
Operations 17,430 - - -
6100 - OUTSIDE PROFESSIONAL SERVICES 12,103 - - -
7315 - AUTOMOTIVE MAINT & REPAIR 2,140 - - -
7700 - OFFICE SUPPLIES 453 - - -
7755 - SPECIAL DEPARTMENTAL EXPENSE 1,562 - - -
7905 - CONFERENCES/SEMINARS 1,172 - - -
80 - OPERATIONS 6,508,145 6,260,158 6,752,438 6,939,103 Personnel Services 6,097,152 5,783,058 6,244,146 6,430,811 5100 - REGULAR SALARIES 2,781,264 3,502,378 3,537,905 3,666,846 5200 - PART-TIME SALARIES 420 - - -
5300 - OVERTIME 823,214 650,000 650,000 650,000
5420 - UNIFORM ALLOWANCE 49,147 - 57,000 57,000
5500 - PAID HOLIDAY 201,312 - - -
5510 - PAID VACATION 248,388 - - -
5520 - PAID SICK LEAVE 158,115 - - -
5530 - PAID INJURY ON DUTY 121,947 - 120,000 120,000
5540 - PAID COURT AND ON CALL 83,255 - 80,000 80,000
5550 - PAID WEEKEND STANDBY 35,245 - 35,000 35,000
5560 - PAID COMPENSATORY LEAVE 59,641 - - -
5900 - FICA AND MEDI TAXES 77,065 267,932 270,650 280,514 5910 - PERS RETIREMENT EMPLOYER 709,859 631,279 678,605 712,607 5930 - HEALTH INSURANCE 687,085 660,149 743,667 755,295 5931 - VISION 7,135 10,906 10,906 11,246
5932 - DENTAL 50,693 53,426 53,426 55,095
5933 - LIFE 3,367 6,989 6,989 7,207
Operations 394,203 477,100 508,292 508,292
6100 - OUTSIDE PROFESSIONAL SERVICES 254,224 268,500 299,000 299,000 7000 - UTILITIES SERVICES-GENERAL 68 - - -
7300 - EQUIPMENT MAINT & REPAIR 3,959 10,000 10,000 10,000 FY2026/27 Proposed Budget
General Fund 001 Expense by Department & Division
76 Page 92
Account Type
2024/25
Actuals
2025/26
Adopted
Budget
2026/27
Preliminary
05/13/2026
2026/27
Proposed
06/10/2026
80 - PUBLIC SAFETY $ 9,193,697 $ 9,072,185 $ 9,799,264 $ 10,035,470 FY2026/27 Proposed Budget
General Fund 001 Expense by Department & Division
7315 - AUTOMOTIVE MAINT & REPAIR 61,506 60,000 80,000 80,000 7336 - LEASE & RENTALS - ENTERPRISE - - 23,692 23,692
7700 - OFFICE SUPPLIES 19,719 15,100 15,100 15,100
7755 - SPECIAL DEPARTMENTAL EXPENSE 53,788 80,000 80,000 80,000 7850 - PUBLICATIONS & DUES 476 500 500 500
7900 - TRAVEL/TRAINING/EDUCATION 463 43,000 - -
Capital Outlay 16,790 - - -
9300 - CAPITAL OUTLAY 16,790 - - -
86 - POLICE ADMINISTRATION 523,452 541,565 542,272 542,272 Personnel Services 419,348 467,865 468,572 468,572
5100 - REGULAR SALARIES 239,087 305,898 305,365 305,365 5300 - OVERTIME 18,252 17,000 17,000 17,000
5420 - UNIFORM ALLOWANCE 2,008 - 2,000 2,000
5500 - PAID HOLIDAY 16,098 - - -
5510 - PAID VACATION 20,001 - - -
5520 - PAID SICK LEAVE 6,293 - - -
5900 - FICA AND MEDI TAXES 10,767 23,401 23,360 23,360
5910 - PERS RETIREMENT EMPLOYER 38,762 47,572 47,520 47,520 5930 - HEALTH INSURANCE 61,023 68,336 63,084 63,084
5931 - VISION 1,174 682 682 682
5932 - DENTAL 4,357 3,339 3,339 3,339
5933 - LIFE 328 437 5,021 5,021
5991 - CAR AND CELL ALLOWANCE 1,200 1,200 1,200 1,200
Operations 103,493 73,700 73,700 73,700
6100 - OUTSIDE PROFESSIONAL SERVICES 58,545 26,000 26,000 26,000 7000 - UTILITIES SERVICES-GENERAL 15,148 18,700 18,700 18,700 7300 - EQUIPMENT MAINT & REPAIR 2,094 2,500 2,500 2,500 7700 - OFFICE SUPPLIES 2,792 2,500 2,500 2,500
7755 - SPECIAL DEPARTMENTAL EXPENSE 12,001 9,000 9,000 9,000 7850 - PUBLICATIONS & DUES 12,913 15,000 15,000 15,000
Capital Outlay 610 - - -
9300 - CAPITAL OUTLAY 610 - - -
87 - SUPPORT 1,999,168 2,270,461 2,449,554 2,499,096
Personnel Services 1,380,453 1,699,661 1,771,454 1,820,996 5100 - REGULAR SALARIES 605,571 812,476 776,887 816,325 5200 - PART-TIME SALARIES 78,016 231,781 275,934 275,934 5300 - OVERTIME 150,542 239,000 239,000 239,000
5315 - OVERTIME TRAINING 88,114 - 85,000 85,000
5320 - OVERTIME RANGE 26,775 - 20,000 20,000
5420 - UNIFORM ALLOWANCE 7,342 - 7,500 7,500
5500 - PAID HOLIDAY 33,619 - - -
5510 - PAID VACATION 62,438 - - -
5520 - PAID SICK LEAVE 19,896 - - -
5560 - PAID COMPENSATORY LEAVE 1,811 - - -
5570 - PAID IN LIEU OF ANNUAL LEAVE - - - -
5900 - FICA AND MEDI TAXES 65,931 79,886 80,541 82,049
5910 - PERS RETIREMENT EMPLOYER 92,595 130,260 116,755 118,422 77 Page 93
Account Type
2024/25
Actuals
2025/26
Adopted
Budget
2026/27
Preliminary
05/13/2026
2026/27
Proposed
06/10/2026
80 - PUBLIC SAFETY $ 9,193,697 $ 9,072,185 $ 9,799,264 $ 10,035,470 FY2026/27 Proposed Budget
General Fund 001 Expense by Department & Division
5930 - HEALTH INSURANCE 141,592 181,742 149,777 155,592 5931 - VISION 1,583 3,749 3,067 3,238
5932 - DENTAL 3,091 18,365 15,026 15,861
5933 - LIFE 1,538 2,402 1,966 2,075
Operations 618,716 570,800 678,100 678,100
6100 - OUTSIDE PROFESSIONAL SERVICES 443,422 416,000 476,000 476,000 6415 - SERVICE BY OTHER GOVT UNITS 6,058 5,000 6,800 6,800 7000 - UTILITIES SERVICES-GENERAL 46,710 52,500 52,500 52,500 7300 - EQUIPMENT MAINT & REPAIR 26,670 35,000 36,500 36,500 7700 - OFFICE SUPPLIES 13,443 11,000 11,000 11,000
7749 - SHOOTING PRACTICE 242 1,000 2,000 2,000
7750 - SHOOTING RANGE SUPPLIES 15,794 8,000 8,000 8,000 7755 - SPECIAL DEPARTMENTAL EXPENSE 3,865 7,000 7,000 7,000 7850 - PUBLICATIONS & DUES 317 300 300 300
7900 - TRAVEL/TRAINING/EDUCATION 62,193 35,000 78,000 78,000 78 Page 94
Account Type
2024/25
Actuals
2025/26
Adopted
Budget
2026/27
Preliminary
05/13/2026
2026/27
Proposed
06/10/2026
00 - NO DEPARTMENT $ 13,025,061 $ 10,129,863 $ 9,606,725 $ 9,959,043 Personnel Services 15,562 12,000 16,000 16,000
5940 - UNEMPLOYMENT INSURANCE 15,562 12,000 16,000 16,000 Operations 3,589,759 780,375 597,902 597,902
6100 - OUTSIDE PROFESSIONAL SERVICES 5,299 25,100 25,100 25,100 6130 - SETTLEMENT EXPENSE 2,104,837 - - -
6210 - BANK SERVICE CHARGE 50,086 40,000 40,000 40,000
6420 - LA CO SB-2557 ADMIN FEE 15,794 17,500 17,000 17,000 6421 - SB1186 DSA SHARE 159 500 500 500
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) 140,000 140,000 140,000 7850 - PUBLICATIONS & DUES 15,768 85,000 85,000 85,000
7851 - SUBSCRIPTIONS 12,677 - - -
9194 - CAPITAL LEASE-PRINCIPAL EXP 204,400 197,232 221,200 221,200 9195 - CAPITAL LEASE-INTEREST EXP 58,195 52,043 46,102 46,102 Debt Service 4,259,162 4,466,995 4,390,886 4,390,886
9111 - DS-PRINCIPAL-2025 TARB (0) 498,000 521,120 521,120 9118 - DS-PRINCIPAL 2018A BONDS 560,000 590,000 620,000 620,000 9119 - DS-PRINCIPAL 2018B BONDS 600,000 665,000 725,000 725,000 9135 - DS-PRINCIPAL-2005 LRRB 690,000 725,000 760,000 760,000 9158 - DS-INTEREST 2018A BOND 354,988 326,300 296,000 296,000 9159 - DS-INTEREST 2018B BONDS 574,550 551,200 525,200 525,200 9160 - DS-INTEREST-2003 TARB 221,848 - - -
9161 - DS-INTEREST-2025 TARB 140,198 293,670 264,616 264,616 9185 - DS-INTEREST-2005 LRRB 594,750 559,375 522,250 522,250 9188 - DS-INTEREST SETTLEMENT 125,386 - - -
9190 - ENFORCEABLE OBLIGATION PYMTS 153,765 250,000 150,000 150,000 9192 - CERTIFICATE OF INSURANCE 240,501 - - -
9198 - FISCAL AGENT FEES 3,177 8,450 6,700 6,700
Capital Outlay 133,648 152,814 133,800 133,800
9401 - DEPRECIATION EXP-BUILDINGS 128,244 147,411 128,300 128,300 9405 - DEPRECIATION EXP-IMPROVEMENTS 5,403 5,403 5,500 5,500 Transfers Out 5,026,930 4,717,679 4,468,137 4,820,455
8103 - TRANSFER OUT- DS-992 1,288,500 1,284,375 1,282,250 1,282,251 8104 - TRANSFER OUT- GFUND-001 1,120,457 851,546 410,868 851,546 8105 - TRANSFER OUT- PF-118 88,940 - - -
8106 - TRANSFER OUT- RETIREMENT-106 172,313 172,312 318,617 172,312 8107 - TRANSFER OUT- RISK MGMT-850 1,985,015 2,037,213 1,984,169 2,042,113 8113 - TRANSFER OUT - EQPT REPL 510 200,633 200,633 200,633 200,633 8117 - TRANSFER OUT-CAP/SPECIAL(500) 25,000 50,000 150,000 150,000 8118 - TRANSFER OUT - PARK MAINT 520 121,600 121,600 121,600 121,600 8121 - TRANSFER OUT - SANITATION 108 24,472 - - -
FY2026/27 Proposed Budget
Expense by Department
79 Page 95
Account Type
2024/25
Actuals
2025/26
Adopted
Budget
2026/27
Preliminary
05/13/2026
2026/27
Proposed
06/10/2026
00 - NO DEPARTMENT $ 13,025,061 $ 10,129,863 $ 9,606,725 $ 9,959,043 FY2026/27 Proposed Budget
Expense by Department
Summary by Funding Source 13,025,061 10,129,863 9,606,725 9,959,043 001 - GENERAL FUND 2,501,295 2,744,434 2,876,533 2,876,533 090 - BCHA- OPERATING FUND 1,671,055 1,666,929 1,617,151 1,664,804 104 - GAS TAX FUND 218,747 221,201 159,064 221,201
108 - SANITATION/REFUSE FUND 184,759 184,759 93,366 184,759 109 - SEWER FUND 148,756 148,756 91,042 148,756
110 - RECYCLING FUND 21,860 - - -
118 - PUBLIC FINANCE AUTHORITY FUND 2,082 - - -
210 - CRA- SUCCESSOR AGENCY FUND 4,226,051 1,199,734 1,073,036 1,073,036 338 - STPL-LOCAL 20,329 - - -
450 - LIGHTING & LANDSCAPING FUND 90,164 90,164 52,470 90,164 460 - BELL STREET LIGHTING DISTRICT 112,285 118,771 113,100 113,100 510 - 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 6,214 3,655
670 - MEASURE-R-FUND 48,042 48,042 20,109 48,042
680 - PROP-C-FUND 65,097 65,097 23,399 65,097
700 - PROP-A-FUND 18,302 18,246 29,591 18,246
890 - DEBT SERVICE-GOB-FUND 2,090,238 2,133,200 2,166,900 2,166,900 991 - BCHA-CAPITAL PROJECT FUND 88,940 - - -
992 - BCHA-DEBT SERVICE FUND 1,286,600 1,286,875 1,284,750 1,284,750 80 Page 96
Account Type
2024/25
Actuals
2025/26
Adopted
Budget
2026/27
Preliminary
05/13/2026
2026/27
Proposed
06/10/2026
00 - NO DEPARTMENT $ 2,501,295 $ 2,744,434 $ 2,876,533 $ 2,876,533 00 - NO DIVISION 2,501,295 2,744,434 2,876,533 2,876,533 Personnel Services 15,562 12,000 16,000 16,000
5940 - UNEMPLOYMENT INSURANCE 15,562 12,000 16,000 16,000 Operations 265,176 461,604 484,802 484,802
6100 - OUTSIDE PROFESSIONAL SERVICES 5,299 25,100 25,100 25,100 6210 - BANK SERVICE CHARGE 49,947 40,000 40,000 40,000
6215 - BANK RETURNED ITEMS-NSF - - - -
6420 - LA CO SB-2557 ADMIN FEE 11,552 12,000 12,000 12,000 6421 - SB1186 DSA SHARE 159 500 500 500
6900 - POSTAGE 17,617 20,000 20,000 20,000
7000 - UTILITIES SERVICES-GENERAL 1,725 1,500 1,500 1,500 7700 - OFFICE SUPPLIES 1,851 1,500 1,500 1,500
7755 - SPECIAL DEPARTMENTAL EXPENSE (5,972) 140,000 140,000 140,000 7850 - PUBLICATIONS & DUES 15,768 85,000 85,000 85,000
7851 - SUBSCRIPTIONS 12,677 - - -
9194 - CAPITAL LEASE-PRINCIPAL EXP 116,832 101,861 127,000 127,000 9195 - CAPITAL LEASE-INTEREST EXP 37,720 34,143 32,202 32,202 Transfers Out 2,220,557 2,270,830 2,375,731 2,375,731
8107 - TRANSFER OUT- RISK MGMT-850 1,872,170 1,921,915 1,926,816 1,926,816 8113 - TRANSFER OUT - EQPT REPL 510 177,315 177,315 177,315 177,315 8117 - TRANSFER OUT-CAP/SPECIAL(500) 25,000 50,000 150,000 150,000 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 - - - -
FY2026/27 Proposed Budget
General Fund 001 Expense by Department & Division
81 Page 97

GRANTS &

SPECIAL FUNDS
82 Page 98
Account Type
2024/25
Actuals
2025/26
Adopted
Budget
2026/27
Preliminary
05/13/2026
2026/27
Proposed
06/10/2026
090 - BCHA- OPERATING FUND $ 622,247 $ 2,583,980 $ 2,617,850 $ 2,793,026 Revenue (3,640,323) (2,509,173) (2,460,415) (2,460,415) Revenue Frm Money & Property (1,137,804) (105,000) (120,000) (120,000) 4500 - INTEREST INCOME (180,893) (80,000) (100,000) (100,000) 4501 - UNREALIZED GAIN/LOSS (27,936) (25,000) (20,000) (20,000) 4623 - GAIN ON SALE OF PROPERTY (928,974) - - -
Charge For Current Service (2,501,979) (2,403,673) (2,340,415) (2,340,415) 4602 - RENTAL REVENUE BMHP (995,629) (1,000,651) (995,700) (995,700) 4603 - RENTAL REVENUE FLORENCE MHP (1,147,644) (1,049,295) (1,035,000) (1,035,000) 4604 - RENTAL REVENUE- 6317-23 PINE (32,700) (30,320) (32,700) (32,700) 4605 - RENTAL REVENUE- 6506 FLORA (9,540) (16,097) - -
4606 - RENTAL REVENUE- 6624 FLORA (130,665) (118,805) (117,000) (117,000) 4608 - RENTAL REVENUE- BELL-OTIS (57,817) (56,795) (56,795) (56,795) 4609 - RENTAL REVENUE- 6229 FLORA (8,605) (17,500) - -
4612 - RENTAL REVENUE- FLORENCE (9,920) (12,210) (9,920) (9,920) 4613 - RENTAL REVENUE- 6633-PINE (57,190) (57,500) (57,900) (57,900) 4614 - RENTAL REVENUE- LUCILLE (6,970) - - -
4615 - RENTAL REVENUE- FILMORE (11,400) (10,400) (11,400) (11,400) 4616 - RENTAL REVENUE- CHANSLOR (24,000) (21,900) (24,000) (24,000) 4617 - RENTAL REVENUE- 6303-PINE (9,900) (12,200) - -
Other (540) (500) - -
4401 - MISC OTHER FEES/SERVICES (540) (500) - -
Expense 4,262,570 5,093,153 5,078,265 5,253,441
Personnel Services 345,875 517,854 478,144 605,667
5100 - REGULAR SALARIES 197,802 367,798 353,899 461,468 5200 - PART-TIME SALARIES 7,159 28,751 - -
5300 - OVERTIME 687 - - -
5500 - PAID HOLIDAY 13,143 - - -
5510 - PAID VACATION 15,447 - - -
5520 - PAID SICK LEAVE 14,558 - - -
5560 - PAID COMPENSATORY LEAVE 1,709 - - -
5570 - PAID IN LIEU OF ANNUAL LEAVE 1,440 - - -
5900 - FICA AND MEDI TAXES 18,856 20,124 16,132 18,615
5910 - PERS RETIREMENT EMPLOYER 22,811 28,872 18,125 20,866 5930 - HEALTH INSURANCE 48,057 64,509 78,732 91,245
5931 - VISION 740 1,193 997 1,336
5932 - DENTAL 1,988 5,843 4,886 6,547
5933 - LIFE 557 764 4,233 4,450
5991 - CAR AND CELL ALLOWANCE 920 - 1,140 1,140
Operations 1,689,789 2,908,370 2,982,970 2,982,970
6100 - OUTSIDE PROFESSIONAL SERVICES 574,265 681,300 681,300 681,300 6105 - LEGAL SERVICES 20,319 30,000 30,000 30,000
7000 - UTILITIES SERVICES-GENERAL 693,199 618,000 692,600 692,600 7205 - PROPERTY INSURANCE 193,771 193,770 193,770 193,770 7300 - EQUIPMENT MAINT & REPAIR 196,801 667,600 667,600 667,600 7600 - MISCELLANEOUS 319 702,700 702,700 702,700
7700 - OFFICE SUPPLIES 1,805 4,500 4,500 4,500
7850 - PUBLICATIONS & DUES 910 3,000 3,000 3,000
7900 - TRAVEL/TRAINING/EDUCATION 8,400 7,500 7,500 7,500 FY2026/27 Proposed Budget
Detailed Revenue and Expenditures by Fund
83 Page 99
Account Type
2024/25
Actuals
2025/26
Adopted
Budget
2026/27
Preliminary
05/13/2026
2026/27
Proposed
06/10/2026
FY2026/27 Proposed Budget
Detailed Revenue and Expenditures by Fund
Capital Outlay 555,851 - - -
9300 - CAPITAL OUTLAY 555,851 - - -
Transfers Out 1,671,055 1,666,929 1,617,151 1,664,804
8103 - TRANSFER OUT- DS-992 1,288,500 1,284,375 1,282,250 1,282,251 8104 - TRANSFER OUT- GFUND-001 264,860 264,861 153,222 264,861 8106 - TRANSFER OUT- RETIREMENT-106 72,244 72,243 155,250 72,243 8107 - TRANSFER OUT- RISK MGMT-850 40,498 40,497 21,476 40,496 8113 - TRANSFER OUT - EQPT REPL 510 4,953 4,953 4,953 4,953 84 Page 100
Account Type
2024/25
Actuals
2025/26
Adopted
Budget
2026/27
Preliminary
05/13/2026
2026/27
Proposed
06/10/2026
100 - AMERICAN RESCUE PLAN ACT 2021 $ (167,844) $ - $ - $ - Revenue (2,619,706) (1,625,000) - -
Revenue Frm Money & Property (167,844) (125,000) - -
4500 - INTEREST INCOME (105,447) (50,000) - -
4501 - UNREALIZED GAIN/LOSS (62,396) (75,000) - -
Revenue From Other Agencies (2,238,135) (1,500,000) - - 4438 - COVID19 RELIEF BILL (2,238,135) (1,500,000) - -
Other (213,727) - - -
4817 - ISSUANCE OF LEASE PAYABLE (213,727) - - -
Expense 2,451,862 1,625,000 - -
Personnel Services 152,403 - - -
5100 - REGULAR SALARIES 50,783 - - -
5200 - PART-TIME SALARIES 63,345 - - -
5500 - PAID HOLIDAY 3,462 - - -
5510 - PAID VACATION 560 - - -
5520 - PAID SICK LEAVE 3,705 - - -
5560 - PAID COMPENSATORY LEAVE 84 - - -
5900 - FICA AND MEDI TAXES 9,328 - - -
5910 - PERS RETIREMENT EMPLOYER 4,915 - - -
5930 - HEALTH INSURANCE 15,120 - - -
5931 - VISION 42 - - -
5932 - DENTAL 895 - - -
5933 - LIFE 164 - - -
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 - -
9300 - CAPITAL OUTLAY 1,806,407 1,625,000 - -
2092 - ARROYO(CHELI) SPECIFIC PLAN 13,337 53,000 - -
2093 - ARROYO(ATLANTIC) SPECIFIC PLAN 24,194 66,000 - - 2106 - SPRINGBROOK UPGRADE 14,233 - - -
2107 - WEBSITE REDESIGN 76,834 155,000 - -
2108 - LIVE STREAM UPGRADE 2,850 - - -
2110 - ZONING CODE UPDATE 81,785 200,000 - -
2116 - ARPA-ECONOMIC DEV PROJECTS 347,093 - - -
2117 - ARPA-FACILITIES & INFRASTRUCTU 221,487 61,000 - - 2118 - ARPA-COMMUNITY SERVICE PROG 521,616 700,000 - -
2119 - ARPA-FISCAL HEALTH & SUSTAINAB 156,070 300,000 - - 2120 - ARPA-FLEET REPLACEMENT PROJ 155,782 - - -
2121 - ARPA-IT IMPROVEMENTS & UPGRADE 191,125 90,000 - - FY2026/27 Proposed Budget
Detailed Revenue and Expenditures by Fund
85 Page 101
Account Type
2024/25
Actuals
2025/26
Adopted
Budget
2026/27
Preliminary
05/13/2026
2026/27
Proposed
06/10/2026
103 - AQMD-FUND $ (59,246) $ (46,800) $ (53,000) $ (53,000) Revenue (59,246) (54,000) (53,000) (53,000)
Revenue Frm Money & Property (14,858) (9,000) (8,000) (8,000) 4500 - INTEREST INCOME (12,143) (7,000) (7,000) (7,000) 4501 - UNREALIZED GAIN/LOSS (2,715) (2,000) (1,000) (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 - -
FY2026/27 Proposed Budget
Detailed Revenue and Expenditures by Fund
86 Page 102
Account Type
2024/25
Actuals
2025/26
Adopted
Budget
2026/27
Preliminary
05/13/2026
2026/27
Proposed
06/10/2026
104 - GAS TAX FUND $ 89,279 $ 120,211 $ 298,173 $ 154,689 Revenue (970,416) (969,316) (998,430) (998,430)
Revenue Frm Money & Property (19,261) (12,500) (7,000) (7,000) 4500 - INTEREST INCOME (16,685) (6,000) (6,000) (6,000) 4501 - UNREALIZED GAIN/LOSS (2,576) (6,500) (1,000) (1,000) Revenue From Other Agencies (951,155) (956,816) (991,430) (991,430) 4230 - HUT SECTION 2103 (326,431) (310,630) (333,710) (333,710) 4231 - GAS TAX (PROP III) 2105 (212,281) (217,291) (223,150) (223,150) 4232 - 2106 GAS TAX (2001) (125,666) (126,341) (130,170) (130,170) 4233 - 2107 GAS TAX (3001) (280,777) (296,554) (298,400) (298,400) 4234 - 21075 GAS TAX (4001) (6,000) (6,000) (6,000) (6,000) Expense 1,059,695 1,089,527 1,296,603 1,153,119
Personnel Services 287,864 271,708 283,039 332,418
5100 - REGULAR SALARIES 175,147 163,174 187,486 227,080 5200 - PART-TIME SALARIES 32,442 64,182 43,625 43,625
5300 - OVERTIME 561 - - -
5500 - PAID HOLIDAY 7,856 - - -
5510 - PAID VACATION 3,899 - - -
5520 - PAID SICK LEAVE 6,847 - - -
5560 - PAID COMPENSATORY LEAVE 175 - - -
5900 - FICA AND MEDI TAXES 16,775 4,737 4,292 4,869
5910 - PERS RETIREMENT EMPLOYER 13,582 4,050 3,899 4,536 5930 - HEALTH INSURANCE 28,794 31,432 39,569 47,360
5931 - VISION 332 586 637 757
5932 - DENTAL 1,075 2,872 3,122 3,706
5933 - LIFE 381 376 408 485
5991 - CAR AND CELL ALLOWANCE - 300 - -
Operations 553,084 596,618 429,500 429,500
6100 - OUTSIDE PROFESSIONAL SERVICES 541,041 541,618 400,000 400,000 7300 - EQUIPMENT MAINT & REPAIR 135 500 500 500
7310 - MAINTENANCE SUPPLIES 5,165 8,000 8,000 8,000
7317 - VEHICLE FUEL - 2,500 - -
7320 - OTHER EQUIPMENT/TOOLS/RENTALS 5,000 16,500 10,000 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 2,000 2,000 7900 - TRAVEL/TRAINING/EDUCATION 382 5,000 6,000 6,000
9194 - CAPITAL LEASE-PRINCIPAL EXP - 16,500 - -
9195 - CAPITAL LEASE-INTEREST EXP - 1,000 - -
FY2026/27 Proposed Budget
Detailed Revenue and Expenditures by Fund
87 Page 103
Account Type
2024/25
Actuals
2025/26
Adopted
Budget
2026/27
Preliminary
05/13/2026
2026/27
Proposed
06/10/2026
104 - GAS TAX FUND $ 89,279 $ 120,211 $ 298,173 $ 154,689 FY2026/27 Proposed Budget
Detailed Revenue and Expenditures by Fund
Capital Outlay - - 425,000 170,000
9300 - CAPITAL OUTLAY - - 425,000 170,000
7152 - ATLANTIC AV MEDIAN LANDSCAPING - - 175,000 -
7153 - FLORA AV ST IMPROVEMENT PROJ - - - 40,000
7154 - FISHBURN AV ST IMPROVEMENT - - - 50,000
7155 - ANNUAL CONCRETE PROJ FY27 - - 100,000 -
7156 - SLURRY SEAL ANNUAL PROJ FY27 - - 100,000 -
7158 - STREET IMPROVEMENTS FY27 - - - 50,000
7196 - EMERGENCY STREET REPAIR FY26 - - 25,000 15,000
7199 - SINK HOLE REPAIRS - - 25,000 15,000
Transfers Out 218,747 221,201 159,064 221,201
8104 - TRANSFER OUT- GFUND-001 164,074 164,074 78,789 164,074 8106 - TRANSFER OUT- RETIREMENT-106 39,569 39,569 70,753 39,569 8107 - TRANSFER OUT- RISK MGMT-850 15,104 17,558 9,522 17,558 88 Page 104
Account Type
2024/25
Actuals
2025/26
Adopted
Budget
2026/27
Preliminary
05/13/2026
2026/27
Proposed
06/10/2026
105 - SB1 ROAD MAINT & REHAB FUND $ (200,724) $ 783,065 $ 32,470 $ 909,750 Revenue (977,473) (920,066) (990,250) (990,250)
Revenue Frm Money & Property (45,987) (24,500) (32,500) (32,500) 4500 - INTEREST INCOME (37,983) (5,400) (30,000) (30,000) 4501 - UNREALIZED GAIN/LOSS (8,003) (19,100) (2,500) (2,500) Revenue From Other Agencies (931,486) (895,566) (957,750) (957,750) 4236 - SB1-ROAD MAINTENANCE REHAB (931,486) (895,566) (957,750) (957,750) Expense 776,749 1,703,131 1,022,720 1,900,000
Capital Outlay 776,749 1,703,131 1,022,720 1,900,000
9300 - CAPITAL OUTLAY 776,749 1,703,131 1,022,720 1,900,000 7150 - ST IMPROVEMENT PROJ FY23-24 700,000 - - -
7151 - ST IMPROVEMENT PROJ FY24-25SB1 76,749 807,565 - - 7152 - ATLANTIC AV MEDIAN LANDSCAPING - - - 170,000
7154 - FISHBURN AV ST IMPROVEMENT - - - 50,000
7155 - ANNUAL CONCRETE PROJ FY27 - - - 200,000
7156 - SLURRY SEAL ANNUAL PROJ FY27 - - - 250,000
7157 - ST IMPROVEMENT/SB1 FY27 - - 1,022,720 350,000
7158 - STREET IMPROVEMENTS FY27 - - - 130,000
7198 - ST IMPROVEMENT PRJ FY26 SB1 - 895,566 - 750,000
106 - RETIREMENT FUND $ (306,622) $ 410,037 $ 527,392 $ 673,696 Revenue (4,777,557) (4,631,513) (5,032,517) (4,886,213) Property Taxes (4,487,982) (4,451,700) (4,592,400) (4,592,400) 4010 - CURRENT YEAR SECURED (2,838,356) (2,750,000) (2,900,000) (2,900,000) 4011 - CURRENT YEAR UNSECURED (90,013) (98,000) (98,000) (98,000) 4012 - SUPPLEMENTAL (33,232) (69,000) (49,000) (49,000) 4013 - REDEMPTIONS (37,372) (55,000) (41,000) (41,000)
4014 - PRIOR YEAR SEC & UNSEC (22,021) (2,100) (30,000) (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) (121,500) (121,500) 4500 - INTEREST INCOME (111,815) (4,000) (120,000) (120,000) 4501 - UNREALIZED GAIN/LOSS (5,447) (3,500) (1,500) (1,500) Transfers In (172,313) (172,313) (318,617) (172,313)
4819 - TRANSFER IN- GAS TAX(104) (39,569) (39,569) (70,753) (39,569) 4821 - TRANSFER IN- SEWER (109) (37,668) (37,668) (58,576) (37,668) 4823 - TRANSFER IN-LIGHTNG/LNSCP-450 (22,832) (22,832) (34,038) (22,832) 4826 - TRANSFER IN-BCHA-090 (72,244) (72,244) (155,250) (72,244) Expense 4,470,934 5,041,550 5,559,909 5,559,909
Personnel Services 4,470,934 5,041,550 5,559,909 5,559,909 5925 - ANNUAL UNFUND PENSION COST 3,974,276 4,570,000 5,042,909 5,042,909 5930 - HEALTH INSURANCE 484,821 461,000 505,000 505,000 5931 - VISION 2,052 1,800 2,000 2,000
5932 - DENTAL 9,786 8,500 10,000 10,000
5933 - LIFE - 250 - -
FY2026/27 Proposed Budget
Detailed Revenue and Expenditures by Fund
89 Page 105
Account Type
2024/25
Actuals
2025/26
Adopted
Budget
2026/27
Preliminary
05/13/2026
2026/27
Proposed
06/10/2026
108 - SANITATION/REFUSE FUND 117,406 $ 465,424 $ 344,275 $ 302,992 $ Revenue (602,353) (466,000) (600,000) (744,000)
Property Taxes (2,799) - - -
4010 - CURRENT YEAR SECURED (126) - - -
4013 - REDEMPTIONS (65) - - -
4016 - INTEREST & PENALTIES TAXES (1,493) - - -
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) (600,000) (744,000) 4025 - NPDES-QRT PROGRAM FEE (609,022) (450,000) (600,000) (744,000) 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 719,759 931,424 944,275 1,046,992
Personnel Services 297,508 512,535 480,909 492,233
5100 - REGULAR SALARIES 139,654 313,720 298,622 307,446 5200 - PART-TIME SALARIES 49,968 90,287 71,178 71,178
5300 - OVERTIME 21,583 18,000 25,000 25,000
5500 - PAID HOLIDAY 7,186 - - -
5510 - PAID VACATION 6,208 - - -
5520 - PAID SICK LEAVE 6,164 - - -
5560 - PAID COMPENSATORY LEAVE 118 - - -
5900 - FICA AND MEDI TAXES 17,496 10,752 9,008 9,189
5910 - PERS RETIREMENT EMPLOYER 13,185 14,176 8,743 8,964 5930 - HEALTH INSURANCE 34,263 58,020 61,479 63,165
5931 - VISION 502 1,159 1,052 1,115
5932 - DENTAL 782 5,678 5,152 5,461
5933 - LIFE 398 743 674 714
Operations 237,492 234,130 370,000 370,000
6100 - OUTSIDE PROFESSIONAL SERVICES 171,243 138,000 280,000 280,000 6105 - LEGAL SERVICES 26,982 29,000 29,000 29,000
7000 - UTILITIES SERVICES-GENERAL 18,056 22,130 25,000 25,000 7300 - EQUIPMENT MAINT & REPAIR 6,550 20,000 10,000 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 15,000 15,000 7790 - UNIFORMS AND CLOTHING 3,594 - 10,000 10,000
7850 - PUBLICATIONS & DUES 84 - - -
Transfers Out 184,759 184,759 93,366 184,759
8104 - TRANSFER OUT- GFUND-001 137,729 137,729 60,313 137,729 8107 - TRANSFER OUT- RISK MGMT-850 30,397 30,397 16,420 30,397 8113 - TRANSFER OUT - EQPT REPL 510 16,633 16,633 16,633 16,633 FY2026/27 Proposed Budget
Detailed Revenue and Expenditures by Fund
90 Page 106
Account Type
2024/25
Actuals
2025/26
Adopted
Budget
2026/27
Preliminary
05/13/2026
2026/27
Proposed
06/10/2026
FY2026/27 Proposed Budget
Detailed Revenue and Expenditures by Fund
109 - SEWER FUND $ (55,614) $ 48,679 $ (738,141) $ (66,530) Revenue (353,459) (378,200) (1,016,300) (1,016,300)
Property Taxes (345,655) (355,900) (1,009,100) (1,009,100) 4010 - CURRENT YEAR SECURED (339,987) (346,800) (1,000,000) (1,000,000) 4013 - REDEMPTIONS (6,347) (7,500) (7,500) (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) (7,200) (7,200) 4500 - INTEREST INCOME (9,384) (5,700) (5,700) (5,700)
4501 - UNREALIZED GAIN/LOSS 1,580 (16,600) (1,500) (1,500) Expense 297,846 426,879 278,159 949,770
Personnel Services 76,447 104,323 127,117 141,014
5100 - REGULAR SALARIES 45,715 80,187 100,541 111,168
5500 - PAID HOLIDAY 2,914 - - -
5510 - PAID VACATION 2,104 - - -
5520 - PAID SICK LEAVE 2,812 - - -
5560 - PAID COMPENSATORY LEAVE 118 - - -
5900 - FICA AND MEDI TAXES 4,105 1,149 1,463 1,634
5910 - PERS RETIREMENT EMPLOYER 4,503 1,273 1,616 1,805 5930 - HEALTH INSURANCE 13,237 19,150 20,466 22,908
5931 - VISION 163 392 463 535
5932 - DENTAL 631 1,920 2,271 2,621
5933 - LIFE 146 251 297 343
Operations 72,643 173,800 60,000 60,000
6100 - OUTSIDE PROFESSIONAL SERVICES 64,632 134,800 35,000 35,000 7310 - MAINTENANCE SUPPLIES 681 8,000 - -
7320 - OTHER EQUIPMENT/TOOLS/RENTALS 3,129 5,000 10,000 10,000 7700 - OFFICE SUPPLIES 754 5,000 5,000 5,000
7755 - SPECIAL DEPARTMENTAL EXPENSE 10,000 - - -
7790 - UNIFORMS AND CLOTHING 3,447 5,000 10,000 10,000
7850 - PUBLICATIONS & DUES - 1,000 - -
7900 - TRAVEL/TRAINING/EDUCATION - 5,000 - -
Capital Outlay - - 600,000 -
9300 - CAPITAL OUTLAY - - 600,000 -
7164 - SEWER MAINTENANCE/REPAIR - - 300,000 -
7165 - SEWER IMPROVEMENT-FLORENCE AV - - 300,000 -
Transfers Out 148,756 148,756 91,042 148,756
8104 - TRANSFER OUT- GFUND-001 92,641 92,641 24,450 92,641 8106 - TRANSFER OUT- RETIREMENT-106 37,668 37,668 58,576 37,668 8107 - TRANSFER OUT- RISK MGMT-850 16,715 16,715 6,284 16,715 8113 - TRANSFER OUT - EQPT REPL 510 1,732 1,732 1,732 1,732 91 Page 107
Account Type
2024/25
Actuals
2025/26
Adopted
Budget
2026/27
Preliminary
05/13/2026
2026/27
Proposed
06/10/2026
FY2026/27 Proposed Budget
Detailed Revenue and Expenditures by Fund
110 - RECYCLING FUND $ 20,714 $ (6,200) $ - -$
Revenue (1,146) (6,200) - -
Property Taxes (5,100) (15) - -
4010 - CURRENT YEAR SECURED (5,000) - - -
4011 - CURRENT YEAR UNSECURED (13) (50) - -
4013 - REDEMPTIONS (2) (50) - -
Revenue Frm Money & Property (1,131) (1,100) - -
4500 - INTEREST INCOME (967) (300) - -
4501 - UNREALIZED GAIN/LOSS (164) (800) - -
Expense 21,860 - - -
Transfers Out 21,860 - - -
8104 - TRANSFER OUT- GFUND-001 21,860 - - -
114 - BIKEWAY/TDA ART-III FUND $ 23,391 967 $ $ - -$
Revenue (26,609) (105) - -
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 - - -
92 Page 108
Account Type
2024/25
Actuals
2025/26
Adopted
Budget
2026/27
Preliminary
05/13/2026
2026/27
Proposed
06/10/2026
FY2026/27 Proposed Budget
Detailed Revenue and Expenditures by Fund
210 - CRA- SUCCESSOR AGENCY FUND $ 2,359,195 $ 59,397 $ (175,575) $ (157,181) Revenue (2,016,294) (1,467,120) (1,511,446) (1,511,446) Property Taxes (1,792,033) (1,426,120) (1,405,446) (1,405,446) 4028 - LA CO- RPTTF TAX DIST (1,501,220) (1,373,820) (1,265,785) (1,265,785) 4030 - LA CO PASS THRU (290,813) (52,300) (139,661) (139,661) Revenue Frm Money & Property (120,370) (41,000) (106,000) (106,000) 4500 - INTEREST INCOME (48,052) (5,000) (40,000) (40,000) 4501 - UNREALIZED GAIN/LOSS (36,336) (30,000) - (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 1,335,871 1,354,265
Personnel Services 62,293 42,883 38,035 56,429
5100 - REGULAR SALARIES 31,524 35,978 31,285 45,512
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 3,457 495 431 594
5910 - PERS RETIREMENT EMPLOYER 2,858 549 476 656
5930 - HEALTH INSURANCE 9,951 5,459 5,442 8,931
5931 - VISION 69 61 61 112
5932 - DENTAL 463 300 300 551
5933 - LIFE 66 39 39 72
5991 - CAR AND CELL ALLOWANCE 180 - - -
Operations 3,299,304 283,900 224,800 224,800
6100 - OUTSIDE PROFESSIONAL SERVICES 19,649 181,400 99,800 99,800 6105 - LEGAL SERVICES 67,496 102,500 125,000 125,000
6130 - SETTLEMENT EXPENSE 2,104,837 - - -
7620 - EXTRAORDINARY GAIN/LOSS 1,107,323 - - -
Debt Service 880,243 1,046,920 939,236 939,236
9111 - DS-PRINCIPAL-2025 TARB 498,000 (0) 521,120 521,120 9160 - DS-INTEREST-2003 TARB 221,848 - - -
9161 - DS-INTEREST-2025 TARB 140,198 293,670 264,616 264,616 9188 - DS-INTEREST SETTLEMENT 125,386 - - -
9190 - ENFORCEABLE OBLIGATION PYMTS 153,765 250,000 150,000 150,000 9192 - CERTIFICATE OF INSURANCE 240,501 - - -
9198 - FISCAL AGENT FEES (1,455) 5,250 3,500 3,500
Capital Outlay 133,648 152,814 133,800 133,800
9401 - DEPRECIATION EXP-BUILDINGS 128,244 147,411 128,300 128,300 9405 - DEPRECIATION EXP-IMPROVEMENTS 5,403 5,403 5,500 5,500 93 Page 109
Account Type
2024/25
Actuals
2025/26
Adopted
Budget
2026/27
Preliminary
05/13/2026
2026/27
Proposed
06/10/2026
FY2026/27 Proposed Budget
Detailed Revenue and Expenditures by Fund
220 - CRA-LOW/MOD SUCCESSOR AGENCY $ (45,157) $ (23,336) $ (3,203) $ (3,203) Revenue (76,710) (50,000) (32,000) (32,000)
Revenue Frm Money & Property (76,710) (50,000) (32,000) (32,000) 4500 - INTEREST INCOME (61,714) (25,000) (25,000) (25,000) 4501 - UNREALIZED GAIN/LOSS (14,996) (25,000) (7,000) (7,000) Expense 31,553 26,664 28,797 28,797
Personnel Services 31,553 26,664 28,797 28,797
5100 - REGULAR SALARIES 19,835 21,956 23,526 23,526
5500 - PAID HOLIDAY 1,138 - - -
5510 - PAID VACATION 393 - - -
5520 - PAID SICK LEAVE 248 - - -
5900 - FICA AND MEDI TAXES 1,376 168 180 180
5910 - PERS RETIREMENT EMPLOYER 3,672 375 401 401
5930 - HEALTH INSURANCE 3,737 3,943 4,467 4,467
5931 - VISION 63 34 34 34
5932 - DENTAL 290 167 167 167
5933 - LIFE 22 22 22 22
5991 - CAR AND CELL ALLOWANCE 780 - - -
300 - CDBG-FUND $ 44,486 $ 0 $ 0 $ 0
Revenue (785,785) (755,631) (502,926) (502,926)
Revenue Frm Money & Property (960) - - -
4500 - INTEREST INCOME (558) - - -
4501 - UNREALIZED GAIN/LOSS (402) - - -
Revenue From Other Agencies (784,825) (755,631) (502,926) (502,926) 4371 - HOUSING REHABILITATION (92,465) (171,447) (121,536) (121,536) 4375 - GRAFFITI REMOVAL (63,416) (62,287) (56,741) (56,741) 4376 - CDBG - COMMERCIAL REHAB (421,392) (300,450) (124,649) (124,649) 4379 - CODE COMPLIANCE (207,553) (221,447) (200,000) (200,000) Expense 830,271 755,631 502,926 502,926
Personnel Services 312,181 284,505 221,537 221,537
5100 - REGULAR SALARIES 175,318 215,349 166,230 166,230 5200 - PART-TIME SALARIES 14,318 - - -
5500 - PAID HOLIDAY 12,633 - - -
5510 - PAID VACATION 16,436 - - -
5520 - PAID SICK LEAVE 5,411 - - -
5560 - PAID COMPENSATORY LEAVE 738 - - -
5900 - FICA AND MEDI TAXES 17,231 8,908 6,340 6,340
5910 - PERS RETIREMENT EMPLOYER 28,633 15,220 11,335 11,335 5930 - HEALTH INSURANCE 41,455 39,458 33,670 33,670
5931 - VISION - 852 606 606
5932 - DENTAL 4,173 8 2,968 2,968
5933 - LIFE - 546 388 388
Operations 518,090 471,126 281,390 281,390
6100 - OUTSIDE PROFESSIONAL SERVICES 88,295 331,284 81,390 81,390 7402 - BUILDING IMPROVEMENT 429,795 139,842 200,000 200,000 94 Page 110
Account Type
2024/25
Actuals
2025/26
Adopted
Budget
2026/27
Preliminary
05/13/2026
2026/27
Proposed
06/10/2026
FY2026/27 Proposed Budget
Detailed Revenue and Expenditures by Fund
305 - PLHA/LOCAL HOUSING PROGRAM $ 62,201 $ (0) -$ -$
Revenue (188,715) - - -
Other Revenue (188,715) - - -
4280 - GRANT RECOVERY OF COSTS (188,715) - - -
Expense 62,201 188,715 - -
Personnel Services 62,201 28,388 - -
5100 - REGULAR SALARIES 37,564 24,109 - -
5500 - PAID HOLIDAY 2,454 - - -
5510 - PAID VACATION 4,104 - - -
5520 - PAID SICK LEAVE 2,514 - - -
5560 - PAID COMPENSATORY LEAVE 578 - - -
5900 - FICA AND MEDI TAXES 3,609 169 - -
5910 - PERS RETIREMENT EMPLOYER 3,468 187 - -
5930 - HEALTH INSURANCE 7,500 3,589 - -
5931 - VISION 52 51 - -
5932 - DENTAL 161 250 - -
5933 - LIFE 96 33 - -
5991 - CAR AND CELL ALLOWANCE 100 - - -
Operations 160,327 - - -
6100 - OUTSIDE PROFESSIONAL SERVICES 160,327 - - -
95 Page 111
Account Type
2024/25
Actuals
2025/26
Adopted
Budget
2026/27
Preliminary
05/13/2026
2026/27
Proposed
06/10/2026
FY2026/27 Proposed Budget
Detailed Revenue and Expenditures by Fund
332 - OTHER GRANTS $ 172,023 $ 988,752 $ (20,489) $ (20,489) Revenue (912,533) (3,085,850) (1,130,856) (2,533,375)
Other Revenue (912,533) (3,085,850) (1,130,856) (2,533,375) 4280 - GRANT RECOVERY OF COSTS (912,533) (3,085,850) (1,130,856) (2,533,375) 0000 - NO PROGRAM (678,412) (936,790) (1,125,856) (1,125,856) 1806 - ECRG - SOIL TESTING (36,366) (15,000) - -
2092 - ARROYO(CHELI) SPECIFIC PLAN (75,000) (15,700) - - 2093 - ARROYO(ATLANTIC) SPECIFIC PLAN (75,000) (59,300) - - 3069 - RPOSD/TAP PROGRAM (9,093) (15,000) - -
7068 - RANDOLPH CORRIDOR MAT PROJ (42,188) - (5,000) -
7147 - CA HIGH SPEED RAIL (10,000) - - -
7180 - TRAFFIC SIGNAL EQPT UPGRADE (1,113,480) - - -
7182 - GAGE BRIDGE REPAIR PROJ (38,663) (878,392) (1,407,519) - Expense 1,084,555 4,074,603 1,110,368 2,512,887
Personnel Services 40,563 113,476 121,018 121,018
5100 - REGULAR SALARIES 22,041 86,221 82,284 82,284
5500 - PAID HOLIDAY 1,871 - - -
5510 - PAID VACATION 2,090 - - -
5520 - PAID SICK LEAVE 1,403 - - -
5900 - FICA AND MEDI TAXES 2,096 6,596 6,295 6,295
5910 - PERS RETIREMENT EMPLOYER 2,274 7,312 6,953 6,953 5930 - HEALTH INSURANCE 8,654 11,118 23,257 23,257
5931 - VISION 17 341 341 341
5932 - DENTAL 44 1,670 1,670 1,670
5933 - LIFE 73 218 218 218
Operations 1,002,038 984,600 984,350 984,350
6100 - OUTSIDE PROFESSIONAL SERVICES 232,045 230,000 5,000 5,000 6800 - TELEPHONE 641 1,100 1,100 1,100
7700 - OFFICE SUPPLIES - 1,000 1,200 1,200
7755 - SPECIAL DEPARTMENTAL EXPENSE 769,352 752,500 977,050 977,050 Capital Outlay 2,976,527 41,955 1,407,519 5,000
9300 - CAPITAL OUTLAY 2,976,527 41,955 1,407,519 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 - - -
7182 - GAGE BRIDGE REPAIR PROJ 1,810,858 39,986 1,407,519 - 96 Page 112
Account Type
2024/25
Actuals
2025/26
Adopted
Budget
2026/27
Preliminary
05/13/2026
2026/27
Proposed
06/10/2026
FY2026/27 Proposed Budget
Detailed Revenue and Expenditures by Fund
333 - CA STATE GRANTS $ (236,254) $ 55,000 $ - -$
Revenue (256,909) - - -
Revenue Frm Money & Property 7 - - -
4501 - UNREALIZED GAIN/LOSS 7 - - -
Other Revenue (256,916) - - -
4280 - GRANT RECOVERY OF COSTS (256,916) - - -
Expense 20,655 55,000 - -
Operations 20,655 55,000 - -
6100 - OUTSIDE PROFESSIONAL SERVICES 20,655 55,000 - -
337 - FEDERAL CIP GRANT $ (1,721) $ - -$ -$
Revenue (53,682) (131,923) (1,116,279) (1,116,279)
Revenue Frm Money & Property (41,854) - - -
4500 - INTEREST INCOME (31,584) - - -
4501 - UNREALIZED GAIN/LOSS (10,270) - - -
Other Revenue (11,828) (131,923) (1,116,279) (1,116,279) 4280 - GRANT RECOVERY OF COSTS (11,828) (131,923) (1,116,279) (1,116,279) 7182 - GAGE BRIDGE REPAIR PROJ (11,828) (131,923) (1,116,279) (1,116,279) Expense 51,962 131,923 1,116,279 1,116,279
Capital Outlay 51,962 131,923 1,116,279 1,116,279
9300 - CAPITAL OUTLAY 51,962 131,923 1,116,279 1,116,279 3062 - PRITCHARD FIELD IMPROVMNT PROJ - - 1,116,279 1,116,279 7182 - GAGE BRIDGE REPAIR PROJ 51,962 131,923 - -
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 - - -
97 Page 113
Account Type
2024/25
Actuals
2025/26
Adopted
Budget
2026/27
Preliminary
05/13/2026
2026/27
Proposed
06/10/2026
FY2026/27 Proposed Budget
Detailed Revenue and Expenditures by Fund
450 - LIGHTING & LANDSCAPING FUND $ 43,760 $ 139,756 $ 176,139 $ 181,094 Revenue (466,038) (474,446) (469,305) (469,305)
Property Taxes (449,653) (470,846) (462,150) (462,150)
4010 - CURRENT YEAR SECURED (435,710) (452,246) (443,980) (443,980) 4013 - REDEMPTIONS (9,353) (18,000) (13,670) (13,670)
4014 - PRIOR YEAR SEC & UNSEC (2,906) - (2,900) (2,900) 4016 - INTEREST & PENALTIES TAXES (1,686) (600) (1,600) (1,600) Revenue Frm Money & Property (16,385) (3,600) (7,155) (7,155) 4500 - INTEREST INCOME (12,530) - (6,140) (6,140)
4501 - UNREALIZED GAIN/LOSS (3,855) (3,600) (1,015) (1,015) Expense 509,798 614,202 645,444 650,399
Personnel Services 60,402 85,038 100,974 108,235
5100 - REGULAR SALARIES 40,477 68,615 81,610 87,176
5300 - OVERTIME 136 - - -
5500 - PAID HOLIDAY 2,034 - - -
5510 - PAID VACATION 949 - - -
5520 - PAID SICK LEAVE 1,488 - - -
5560 - PAID COMPENSATORY LEAVE 62 - - -
5900 - FICA AND MEDI TAXES 3,453 485 587 633
5910 - PERS RETIREMENT EMPLOYER 3,364 601 577 700
5930 - HEALTH INSURANCE 7,895 13,509 16,128 17,407
5931 - VISION 82 279 317 354
5932 - DENTAL 366 1,369 1,553 1,736
5933 - LIFE 97 179 203 227
Operations 359,232 439,000 492,000 452,000
6100 - OUTSIDE PROFESSIONAL SERVICES 272,912 355,000 375,000 350,000 7000 - UTILITIES SERVICES-GENERAL 58,299 52,000 75,000 70,000 7300 - EQUIPMENT MAINT & REPAIR 10,816 - 5,000 5,000
7310 - MAINTENANCE SUPPLIES 3,439 7,000 5,000 5,000
7317 - VEHICLE FUEL - 1,000 - -
7320 - OTHER EQUIPMENT/TOOLS/RENTALS 9,782 10,000 15,000 10,000 7705 - GENERAL SUPPLIES 3,263 5,752 8,000 5,000
7755 - SPECIAL DEPARTMENTAL EXPENSE 722 4,000 4,000 2,000 7790 - UNIFORMS AND CLOTHING - 3,000 5,000 5,000
7900 - TRAVEL/TRAINING/EDUCATION - 1,248 - -
Transfers Out 90,164 90,164 52,470 90,164
8104 - TRANSFER OUT- GFUND-001 57,201 57,201 14,781 57,201 8106 - TRANSFER OUT- RETIREMENT-106 22,832 22,832 34,038 22,832 8107 - TRANSFER OUT- RISK MGMT-850 10,131 10,131 3,651 10,131 98 Page 114
Account Type
2024/25
Actuals
2025/26
Adopted
Budget
2026/27
Preliminary
05/13/2026
2026/27
Proposed
06/10/2026
FY2026/27 Proposed Budget
Detailed Revenue and Expenditures by Fund
460 - BELL STREET LIGHTING DISTRICT $ 106,540 $ 114,771 $ 161,700 $ 101,700 Revenue (317,951) (419,000) (316,400) (326,400)
Property Taxes (317,697) (419,000) (316,400) (326,400)
4010 - CURRENT YEAR SECURED (298,315) (404,000) (295,000) (305,000) 4011 - CURRENT YEAR UNSECURED (8,794) (8,000) (9,000) (9,000) 4012 - SUPPLEMENTAL (4,556) - (4,500) (4,500)
4013 - REDEMPTIONS (3,186) (3,500) (3,500) (3,500)
4014 - PRIOR YEAR SEC & UNSEC (1,075) (2,000) (2,500) (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 424,492 533,771 478,100 428,100
Operations 424,492 533,771 478,100 428,100
6100 - OUTSIDE PROFESSIONAL SERVICES 48,887 65,000 15,000 15,000 6420 - LA CO SB-2557 ADMIN FEE 4,241 5,500 5,000 5,000
7000 - UTILITIES SERVICES-GENERAL 263,320 350,000 350,000 300,000 9194 - CAPITAL LEASE-PRINCIPAL EXP 87,569 95,371 94,200 94,200 9195 - CAPITAL LEASE-INTEREST EXP 20,475 17,900 13,900 13,900 500 - CAPITAL/SPECIAL PROJ FUND $ (58,758) $ (50,000) $ (150,000) $ (150,000) Revenue (129,999) (83,725) (150,000) (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) (150,000) (150,000)
4824 - TRANSFER IN- GENERAL FUND-001 (25,000) (50,000) (150,000) (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 - -
99 Page 115
Account Type
2024/25
Actuals
2025/26
Adopted
Budget
2026/27
Preliminary
05/13/2026
2026/27
Proposed
06/10/2026
FY2026/27 Proposed Budget
Detailed Revenue and Expenditures by Fund
510 - EQUIPMENT REPLACEMENT FUND $ (235,151) $ (17,433) $ (200,633) $ (200,633) Revenue (235,151) (217,433) (200,633) (200,633)
Revenue Frm Money & Property (34,518) (16,800) - -
4500 - INTEREST INCOME (27,979) (8,500) - -
4501 - UNREALIZED GAIN/LOSS (6,539) (8,300) - -
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) $ (131,800) $ (131,800) Revenue (140,221) (121,600) (131,800) (131,800)
Fines, Forfeitures & Penalties (3,388) - (1,000) (1,000) 4501 - UNREALIZED GAIN/LOSS (3,388) - (1,000) (1,000)
Revenue Frm Money & Property (14,009) - (8,000) (8,000) 4500 - INTEREST INCOME (14,009) - (8,000) (8,000)
Parks and Recreation (1,223) - (1,200) (1,200)
4459 - FACILITY RENTAL DEBS PK (1,223) - (1,200) (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 $ (354,000) $ (104,000) Revenue (362,061) (385,000) (354,000) (354,000)
Revenue Frm Money & Property (47,882) (35,000) (39,000) (39,000) 4500 - INTEREST INCOME (38,018) (23,000) (30,000) (30,000) 4501 - UNREALIZED GAIN/LOSS (9,864) (12,000) (9,000) (9,000) Revenue From Other Agencies (314,179) (350,000) (315,000) (315,000) 4323 - MEASURE W (314,179) (350,000) (315,000) (315,000) Expense 324,200 592,500 250,000 -
Operations 313,482 242,500 - -
6100 - OUTSIDE PROFESSIONAL SERVICES 243,120 200,000 - - 7755 - SPECIAL DEPARTMENTAL EXPENSE 70,362 42,500 - -
Capital Outlay 21,437 700,000 250,000 -
9300 - CAPITAL OUTLAY 10,719 350,000 250,000 -
7058 - PARK WATER QUALITY PROJ 10,719 350,000 - -
7160 - CITY SPLASH PADS STORMWATER - - - 250,000
100 Page 116
Account Type
2024/25
Actuals
2025/26
Adopted
Budget
2026/27
Preliminary
05/13/2026
2026/27
Proposed
06/10/2026
FY2026/27 Proposed Budget
Detailed Revenue and Expenditures by Fund
610 - PRITCHARD FIELD IMPRVMNT GRANT $ 3,629,600 $ 25,610 $ (0) $ (0) Revenue (4,760,113) 532 (360,058) (360,058)
Revenue Frm Money & Property 532 - - -
4501 - UNREALIZED GAIN/LOSS 532 - - -
Other Revenue (4,760,113) - (360,058) (360,058)
4280 - GRANT RECOVERY OF COSTS (4,760,113) - (360,058) (360,058) Expense 3,629,068 4,785,723 360,058 360,058
Personnel Services 23,964 25,610 27,546 27,546
5100 - REGULAR SALARIES 16,354 22,273 23,938 23,938
5500 - PAID HOLIDAY 992 - - -
5510 - PAID VACATION 103 - - -
5520 - PAID SICK LEAVE 572 - - -
5900 - FICA AND MEDI TAXES 1,388 146 157 157
5910 - PERS RETIREMENT EMPLOYER 2,765 299 322 322
5930 - HEALTH INSURANCE 1,557 2,557 2,675 2,675
5931 - VISION 6 51 51 51
5932 - DENTAL 83 250 250 250
5933 - LIFE 25 33 33 33
5991 - CAR AND CELL ALLOWANCE 120 - 120 120
Capital Outlay 3,605,104 4,760,113 332,512 332,512
9300 - CAPITAL OUTLAY 3,605,104 4,760,113 332,512 332,512 3062 - PRITCHARD FIELD IMPROVMNT PROJ 3,605,104 4,760,113 332,512 332,512 101 Page 117
Account Type
2024/25
Actuals
2025/26
Adopted
Budget
2026/27
Preliminary
05/13/2026
2026/27
Proposed
06/10/2026
FY2026/27 Proposed Budget
Detailed Revenue and Expenditures by Fund
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 - - -
102 Page 118
Account Type
2024/25
Actuals
2025/26
Adopted
Budget
2026/27
Preliminary
05/13/2026
2026/27
Proposed
06/10/2026
650 - MEASURE-M-FUND $ (554,184) $ 1,882,943 $ 2,492,280 $ 2,632,905 Revenue (750,131) (635,343) (671,086) (671,086)
Revenue Frm Money & Property (133,110) (28,000) (56,000) (56,000) 4500 - INTEREST INCOME (108,342) (8,000) (50,000) (50,000) 4501 - UNREALIZED GAIN/LOSS (24,768) (20,000) (6,000) (6,000) Revenue From Other Agencies (617,021) (607,343) (615,086) (615,086) 4346 - MEASURE M (617,021) (607,343) (615,086) (615,086) Expense 195,947 2,518,286 3,163,366 3,303,991
Personnel Services 35,534 136,572 157,152 280,336
5100 - REGULAR SALARIES 13,971 110,179 126,169 223,305
5300 - OVERTIME 64 - - -
5500 - PAID HOLIDAY 1,986 - - -
5510 - PAID VACATION 1,270 - - -
5520 - PAID SICK LEAVE 1,839 - - -
5560 - PAID COMPENSATORY LEAVE 62 - - -
5900 - FICA AND MEDI TAXES 3,908 868 997 3,845
5910 - PERS RETIREMENT EMPLOYER 3,527 1,254 1,101 4,248 5930 - HEALTH INSURANCE 8,347 21,573 25,943 43,968
5931 - VISION 100 412 450 760
5932 - DENTAL 365 2,020 2,204 3,723
5933 - LIFE 95 264 288 487
Operations 2,150 - - -
6100 - OUTSIDE PROFESSIONAL SERVICES 2,150 - - -
Capital Outlay 154,608 2,378,059 3,000,000 3,020,000
9300 - CAPITAL OUTLAY 154,608 2,378,059 3,000,000 3,020,000 7067 - CITYWIDE PED CROSSING IMPRVMNT 23,745 - - -
7068 - RANDOLPH CORRIDOR MAT PROJ - - - 5,000
7094 - SLURRY SEAL PROJ 66,322 - - -
7151 - ST IMPROVEMENT PROJ FY24-25SB1 47,858 178,059 - - 7152 - ATLANTIC AV MEDIAN LANDSCAPING - - 750,000 -
7153 - FLORA AV ST IMPROVEMENT PROJ - - - 110,000
7154 - FISHBURN AV ST IMPROVEMENT - - - 200,000
7155 - ANNUAL CONCRETE PROJ FY27 - - 300,000 -
7156 - SLURRY SEAL ANNUAL PROJ FY27 - - 300,000 -
7158 - STREET IMPROVEMENTS FY27 - - 1,400,000 250,000
7159 - ADA TRANSITION PLAN - - 200,000 225,000
7161 - FLORENCE AVE CORRIDOR PROJ - - - 900,000
7180 - TRAFFIC SIGNAL EQPT UPGRADE 16,684 125,000 - -
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 - 1,300,000
7196 - EMERGENCY STREET REPAIR FY26 - - 25,000 15,000
7199 - SINK HOLE REPAIRS - - 25,000 15,000
Transfers Out 3,655 3,655 6,214 3,655
8104 - TRANSFER OUT- GFUND-001 3,655 3,655 6,214 3,655
FY2026/27 Proposed Budget
Detailed Revenue and Expenditures by Fund
103 Page 119
Account Type
2024/25
Actuals
2025/26
Adopted
Budget
2026/27
Preliminary
05/13/2026
2026/27
Proposed
06/10/2026
FY2026/27 Proposed Budget
Detailed Revenue and Expenditures by Fund
670 - MEASURE-R-FUND $ (328,802) $ 10,993 $ 793,634 $ 1,710,074 Revenue (626,054) (550,091) (583,223) (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) (542,723) (542,723) 4350 - MEASURE R (544,606) (535,891) (542,723) (542,723) Expense 297,253 561,084 1,376,857 2,293,297
Personnel Services 12,695 139,833 166,748 235,255
5100 - REGULAR SALARIES 12,691 112,582 133,575 188,076
5900 - FICA AND MEDI TAXES - 1,306 1,565 2,693
5910 - PERS RETIREMENT EMPLOYER - 1,659 1,728 2,975
5930 - HEALTH INSURANCE 21,300 - 26,536 37,164
5931 - VISION - 457 511 665
5932 - DENTAL - 2,237 2,504 3,256
5933 - LIFE 293 4 328 426
Operations 57,552 147,000 140,000 135,000
6100 - OUTSIDE PROFESSIONAL SERVICES 44,566 103,000 103,000 103,000 7300 - EQUIPMENT MAINT & REPAIR - 5,000 5,000 5,000
7310 - MAINTENANCE SUPPLIES 2,357 20,000 15,000 10,000
7320 - OTHER EQUIPMENT/TOOLS/RENTALS - 5,000 2,000 2,000 7335 - LEASE & RENTALS - 2,000 - -
7755 - SPECIAL DEPARTMENTAL EXPENSE 10,629 12,000 15,000 15,000 Capital Outlay 178,964 226,209 1,050,000 1,875,000
9300 - CAPITAL OUTLAY 178,964 226,209 1,050,000 1,875,000 7094 - SLURRY SEAL PROJ 125,000 - - -
7152 - ATLANTIC AV MEDIAN LANDSCAPING - - 1,400,000 -
7153 - FLORA AV ST IMPROVEMENT PROJ - 500,000 - 200,000 7154 - FISHBURN AV ST IMPROVEMENT - 500,000 - 100,000
7155 - ANNUAL CONCRETE PROJ FY27 - - 50,000 -
7158 - STREET IMPROVEMENTS FY27 - - 50,000 -
7159 - ADA TRANSITION PLAN - - 25,000 -
7161 - FLORENCE AVE CORRIDOR PROJ - - 50,000 -
7180 - TRAFFIC SIGNAL EQPT UPGRADE 43,570 116,209 - -
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 - - -
Transfers Out 48,042 48,042 20,109 48,042
8104 - TRANSFER OUT- GFUND-001 48,042 48,042 20,109 48,042 104 Page 120
Account Type
2024/25
Actuals
2025/26
Adopted
Budget
2026/27
Preliminary
05/13/2026
2026/27
Proposed
06/10/2026
FY2026/27 Proposed Budget
Detailed Revenue and Expenditures by Fund
680 - PROP-C-FUND $ 342,842 $ (430,958) $ 1,327,060 $ 1,197,484 Revenue (783,821) (758,021) (752,731) (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) (723,631) (723,631) 4351 - PROP C (726,276) (714,521) (723,631) (723,631)
Expense 1,126,663 327,063 2,079,791 1,950,215
Personnel Services 93,902 110,607 121,392 175,118
5100 - REGULAR SALARIES 64,618 90,377 97,915 140,521
5300 - OVERTIME 2 - - -
5500 - PAID HOLIDAY 2,999 - - -
5510 - PAID VACATION 1,749 - - -
5520 - PAID SICK LEAVE 2,185 - - -
5560 - PAID COMPENSATORY LEAVE 56 - - -
5900 - FICA AND MEDI TAXES 5,397 678 737 1,690
5910 - PERS RETIREMENT EMPLOYER 5,643 1,044 895 1,948
5930 - HEALTH INSURANCE 10,553 16,792 20,129 28,106
5931 - VISION 88 262 262 436
5932 - DENTAL 262 1,286 1,286 2,137
5933 - LIFE 289 168 168 280
5991 - CAR AND CELL ALLOWANCE 60 - - -
Operations 166,761 40,000 80,000 80,000
6100 - OUTSIDE PROFESSIONAL SERVICES 165,361 25,000 80,000 80,000 7335 - LEASE & RENTALS 1,400 - - -
7755 - SPECIAL DEPARTMENTAL EXPENSE 15,000 - - -
Capital Outlay 800,903 111,359 1,855,000 1,630,000
9300 - CAPITAL OUTLAY 800,903 111,359 1,855,000 1,630,000 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 - -
7153 - FLORA AV ST IMPROVEMENT PROJ - - 100,000 -
7154 - FISHBURN AV ST IMPROVEMENT - - 100,000 -
7157 - ST IMPROVEMENT/SB1 FY27 - - 675,000 -
7158 - STREET IMPROVEMENTS FY27 - - 350,000 -
7162 - CITYWIDE PED XING ENHANCEMENT - - 250,000 -
7163 - SAFETY ACTION PLAN - - 150,000 -
7180 - TRAFFIC SIGNAL EQPT UPGRADE 46,359 - - -
7181 - FLORENCE/SLAUSON BRIDGE MAINT. 20,000 - - -
7182 - GAGE BRIDGE REPAIR PROJ - 5,000 - 5,000
7197 - PAVEMENT MANAGEMENT PROJECT 24,963 35,000 - -
Transfers Out 65,097 65,097 23,399 65,097
8104 - TRANSFER OUT- GFUND-001 65,097 65,097 23,399 65,097 105 Page 121
Account Type
2024/25
Actuals
2025/26
Adopted
Budget
2026/27
Preliminary
05/13/2026
2026/27
Proposed
06/10/2026
FY2026/27 Proposed Budget
Detailed Revenue and Expenditures by Fund
700 - PROP-A-FUND $ (252,398) $ (164,510) $ (40,851) $ (67,694) Revenue (1,073,656) (945,000) (935,998) (935,998)
Revenue Frm Money & Property (109,670) (80,000) (60,000) (60,000) 4500 - INTEREST INCOME (88,426) (50,000) (50,000) (50,000) 4501 - UNREALIZED GAIN/LOSS (21,244) (30,000) (10,000) (10,000) Revenue From Other Agencies (875,586) (861,400) (872,398) (872,398) 4352 - PROP A (875,586) (861,400) (872,398) (872,398)
Charge For Current Service (3,033) (3,600) (3,600) (3,600) 4354 - BUS PASS SALES (3,033) (3,600) (3,600) (3,600)
Other Revenue (81,715) - - -
4456 - MISC PARKS AND RECS (81,715) - - -
Other (3,652) - - -
4401 - MISC OTHER FEES/SERVICES (3,652) - - -
Expense 821,258 780,490 895,147 868,304
Personnel Services 115,876 121,133 160,009 155,058
5100 - REGULAR SALARIES 45,226 50,168 69,670 65,019
5200 - PART-TIME SALARIES 33,222 48,651 75,847 75,847
5300 - OVERTIME 952 - - -
5500 - PAID HOLIDAY 2,560 - - -
5510 - PAID VACATION 2,516 - - -
5520 - PAID SICK LEAVE 1,187 - - -
5900 - FICA AND MEDI TAXES 6,563 3,291 4,513 4,456
5910 - PERS RETIREMENT EMPLOYER 9,594 3,668 5,240 4,899 5930 - HEALTH INSURANCE 13,544 13,897 2,925 3,023
5931 - VISION 30 204 259 259
5932 - DENTAL 232 1,002 1,269 1,269
5933 - LIFE 131 131 166 166
5991 - CAR AND CELL ALLOWANCE 120 120 120 120
Operations 687,136 641,111 705,547 695,000
6100 - OUTSIDE PROFESSIONAL SERVICES 687,080 641,111 705,547 695,000 6210 - BANK SERVICE CHARGE 56 - - -
Transfers Out 18,246 18,246 29,591 18,246
8104 - TRANSFER OUT- GFUND-001 18,246 18,246 29,591 18,246 106 Page 122
Account Type
2024/25
Actuals
2025/26
Adopted
Budget
2026/27
Preliminary
05/13/2026
2026/27
Proposed
06/10/2026
FY2026/27 Proposed Budget
Detailed Revenue and Expenditures by Fund
710 - FEDERAL FORFEITURES FUND $ 49,861 $ 42,000 $ 37,700 $ 37,700 Revenue (30,319) (49,500) (37,300) (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) (27,000) (27,000) 4357 - FORFEITURES & SEIZURES-OTHER (10,734) (37,000) (27,000) (27,000) Expense 80,180 91,500 75,000 75,000
Operations 14,990 91,500 75,000 75,000
7315 - AUTOMOTIVE MAINT & REPAIR 12,516 65,000 65,000 65,000 7785 - UNIFORMS-EXPLORERS 2,475 10,000 - 10,000
9194 - CAPITAL LEASE-PRINCIPAL EXP 25,000 - - -
9195 - CAPITAL LEASE-INTEREST EXP - 1,500 - -
Capital Outlay 65,190 - - -
9300 - CAPITAL OUTLAY 65,190 - - -
8100 - PD- OTHER EQUIPMENT 65,190 - - -
720 - COPS-FUND $ 32,864 $ 141,289 $ 114,023 $ 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 227,972 341,289 316,023 316,023
Personnel Services 214,998 326,689 301,423 301,423
5100 - REGULAR SALARIES 86,749 106,420 107,496 107,496
5200 - PART-TIME SALARIES 153,340 - 127,512 127,512
5213 - PART TIME CADETS 63,894 - - -
5500 - PAID HOLIDAY 3,903 - - -
5510 - PAID VACATION 2,861 - - -
5520 - PAID SICK LEAVE 6,585 - - -
5560 - PAID COMPENSATORY LEAVE 381 - - -
5900 - FICA AND MEDI TAXES 6,497 19,872 17,978 17,978
5910 - PERS RETIREMENT EMPLOYER 14,445 15,920 15,974 15,974 5930 - HEALTH INSURANCE 27,954 28,907 30,234 30,234
5931 - VISION 437 341 341 341
5932 - DENTAL 1,182 1,670 1,670 1,670
5933 - LIFE 109 218 218 218
Operations 12,974 14,600 14,600 14,600
7755 - SPECIAL DEPARTMENTAL EXPENSE 5,311 5,500 5,500 5,500 7783 - YOUTH SERVICES BUREAU - 1,000 1,000 1,000
7785 - UNIFORMS-EXPLORERS 2,088 4,600 4,600 4,600
7787 - POLICE-EXPLORERS 5,575 3,500 3,500 3,500
107 Page 123
Account Type
2024/25
Actuals
2025/26
Adopted
Budget
2026/27
Preliminary
05/13/2026
2026/27
Proposed
06/10/2026
FY2026/27 Proposed Budget
Detailed Revenue and Expenditures by Fund
740 - JUSTICE ASSISTANCE GRANT FUND $ 5,597 $ (4,100) $ (18,500) $ (18,500) Revenue (89,552) (19,100) (18,500) (18,500)
Revenue Frm Money & Property (4,871) (4,100) (3,500) (3,500) 4500 - INTEREST INCOME (4,178) (2,500) (2,500) (2,500)
4501 - UNREALIZED GAIN/LOSS (693) (1,600) (1,000) (1,000) Revenue From Other Agencies (14,528) (15,000) (15,000) (15,000) 4359 - FED GRANT REVENUE-DOJ (14,528) (15,000) (15,000) (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) $ - -$ -$
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 - -
Personnel Services 1,243 5,000 - -
5300 - OVERTIME 1,163 4,900 - -
5900 - FICA AND MEDI TAXES 79 100 - -
5910 - PERS RETIREMENT EMPLOYER 1 - - -
770 - CA-RECYCLE GRANT FUND $ (1,790) $ (1,950) $ - -$
Revenue (2,676) (6,950) - -
Revenue Frm Money & Property (3,347) (1,950) - -
4500 - INTEREST INCOME (2,559) (750) - -
4501 - UNREALIZED GAIN/LOSS (788) (1,200) - -
Revenue From Other Agencies (5,000) 671 - -
4277 - CALRECYCLE (5,000) 671 - -
Expense 886 5,000 - -
Operations 886 5,000 - -
7755 - SPECIAL DEPARTMENTAL EXPENSE 886 5,000 - -
108 Page 124
Account Type
2024/25
Actuals
2025/26
Adopted
Budget
2026/27
Preliminary
05/13/2026
2026/27
Proposed
06/10/2026
FY2026/27 Proposed Budget
Detailed Revenue and Expenditures by Fund
790 - HOMELAND SECURITY GRANT FUND $ 1,362 $ - -$ -$
Revenue (73,541) (100,000) - -
Revenue From Other Agencies (73,541) (100,000) - -
4395 - HOMELAND SECURITY GRANT (73,541) (100,000) - -
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
810 - OTS STATE GRANT $ (24,470) $ (2,900) $ (1,900) $ (1,900) Revenue (97,724) (111,400) (1,900) (1,900)
Revenue Frm Money & Property (2,969) (2,900) (1,900) (1,900) 4500 - INTEREST INCOME (2,622) (900) (1,600) (1,600)
4501 - UNREALIZED GAIN/LOSS (347) (2,000) (300) (300)
Revenue From Other Agencies (94,755) (108,500) - -
4279 - OTS-LOCAL GRANT RETURN (94,755) (108,500) - -
Expense 73,254 108,500 - -
Personnel Services 60,350 108,500 - -
5300 - OVERTIME 59,231 108,500 - -
5900 - FICA AND MEDI TAXES 1,118 - - -
5910 - PERS RETIREMENT EMPLOYER 2 - - -
Operations 12,903 - - -
7755 - SPECIAL DEPARTMENTAL EXPENSE 12,903 - - -
109 Page 125
Account Type
2024/25
Actuals
2025/26
Adopted
Budget
2026/27
Preliminary
05/13/2026
2026/27
Proposed
06/10/2026
FY2026/27 Proposed Budget
Detailed Revenue and Expenditures by Fund
850 - RISK MANAGEMENT FUND $ 1,074,641 $ 1,484,763 $ 1,731,606 $ 2,029,261 Revenue (1,754,158) (2,037,213) (1,984,169) (2,042,114) Revenue Frm Money & Property (1,190) - - -
4501 - UNREALIZED GAIN/LOSS (1,190) - - -
Other Revenue 78,048 - - -
4721 - WC & LIABILITY SETTLEMENTS 78,048 - - -
Transfers In (1,831,016) (2,037,213) (1,984,169) (2,042,114) 4819 - TRANSFER IN- GAS TAX(104) (15,104) (17,558) (9,522) (17,558) 4820 - TRANSFER IN- SANITATION(108) (30,397) (30,397) (16,420) (30,397) 4821 - TRANSFER IN- SEWER (109) (16,715) (16,715) (6,284) (16,715) 4823 - TRANSFER IN-LIGHTNG/LNSCP-450 (10,131) (10,131) (3,651) (10,131) 4824 - TRANSFER IN- GENERAL FUND-001 (1,718,171) (1,921,915) (1,926,816) (1,926,816) 4826 - TRANSFER IN-BCHA-090 (40,498) (40,497) (21,476) (40,497) Expense 2,828,799 3,521,976 3,715,775 4,071,375
Personnel Services 24,440 167,256 22,775 22,775
5100 - REGULAR SALARIES 17,370 141,324 19,906 19,906
5500 - PAID HOLIDAY 1,074 - - -
5510 - PAID VACATION 573 - - -
5520 - PAID SICK LEAVE 452 - - -
5900 - FICA AND MEDI TAXES 1,329 4,808 152 152
5910 - PERS RETIREMENT EMPLOYER 1,251 5,330 168 168
5930 - HEALTH INSURANCE 2,150 13,342 2,326 2,326
5931 - VISION 5 375 34 34
5932 - DENTAL 1,836 94 167 167
5933 - LIFE 22 240 22 22
5991 - CAR AND CELL ALLOWANCE 120 - - -
Operations 2,804,360 3,354,720 3,693,000 4,048,600
6100 - OUTSIDE PROFESSIONAL SERVICES 221,493 282,000 302,000 227,600 6105 - LEGAL SERVICES 70,341 327,000 170,000 175,000
7200 - INSURANCE EXPENSE 1,992,099 2,170,720 2,325,000 2,045,000 7210 - INSURANCE SETTLEMENT 217,425 305,000 285,000 55,000 7215 - INSURANCE SETTLEMENT-OTHER 186,286 270,000 310,000 850,000 7216 - LIABILITY CLAIM- C.WARREN & CO 115,714 300,000 - 695,000 7700 - OFFICE SUPPLIES 1,000 - 1,000 1,000
991 - BCHA-CAPITAL PROJECT FUND $ 42,556 $ (32,000) $ (25,000) $ (25,000) Revenue (46,384) (32,000) (25,000) (25,000)
Revenue Frm Money & Property (46,384) (32,000) (25,000) (25,000) 4500 - INTEREST INCOME (38,816) (15,000) (20,000) (20,000) 4501 - UNREALIZED GAIN/LOSS (7,569) (17,000) (5,000) (5,000) Expense 88,940 - - -
Transfers Out 88,940 - - -
8105 - TRANSFER OUT- PF-118 88,940 - - -
110 Page 126

SUPPLEMENTAL

INFORMATION
111 Page 127

BELL COMMUNITY HOUSING AUTHORITY
(BCHA)
2005 LEASE REVENUE REFUNDING BONDS
On February 21, 1995, the Bell Community Housing Authority (the “Housing Authority”) was created by the City Council. The purpose of the Housing Authority is to provide safe and sanitary dwelling accommodations in the City to persons of low income. The Housing Authority is administered by a Board, which consists of the members of the City Council.

Community Housing Authority Fund is used to account for the revenues and expenditures related to the operation of the
Community Housing Authority.

Restricted Fund Balance – includes amounts that are restricted for specific purposes stipulated by external resources providers, constitutionally or through enabling legislation.

Restrictions may effectively be changed or lifted only with the consent of resource providers.

The use of proceeds from Community Housing Authority deferred loans is restricted; therefore, it is reported in the restricted
fund balance classification.

On October 19, 2005, the Housing Authority issued $20,790,000 of 2005 Series Lease Revenue Refunding Bonds. The 2005 Series Lease Revenue Refunding Bonds were issued to refinance $8,120,000 of outstanding 1995A Revenue Bonds, $3,280,000 of 1995B Subordinate Revenue Bonds and $5,000,000 of 2003 Housing Notes and to provide $6,011,908 for the construction, acquisition and rehabilitation of rental properties. The original issue was also used for the construction, acquisition and rehabilitation of rental properties. The 2005 Series Lease Revenue Refunding Bonds consist of $13,525,000 of term bonds and $7,265,000 of serial bonds. The serial bonds accrue interest at rates between 2.90% and 4.35%, which is payable semiannually on April 1 and October 1 of each year commencing April 1, 2006. Principal on the serial bonds is payable on October 1, 2006 through October 1, 2021, in amounts ranging from $335,000 to $605,000. The $13,525,000 term bonds accrue interest at 5.00% and mature between October 1, 2025 and October 1, 2036. The outstanding balance as of June 30, 2025, was $11,550,000.

The 2005 Series Lease Revenue Refunding Bonds are subject to redemption prior to maturity as described in the bond covenants. The indenture provides that in lieu of a cash purchased, the Housing Authority may satisfy the reserve requirements by means of a qualified reserve fund credit instrument, which consists of a quality surety bond, insurance policy or similar financial undertaking. The Housing Authority deposited a Financial Guaranty Insurance Policy issued by Ambac Assurance Corporation (Ambac Assurance) in the reserve fund for the 2005 Series Lease Revenue Refunding Bonds. At June 30, 2025 the insurance policy was in the amount of $1,309,807. The 2005 Lease Revenue Refunding Bonds are secured by and to be serviced from lease payments paid by the City to the Housing Authority. The lease payments have been pledged until October 1, 2036, the final maturity date of the bonds. The total remaining debt service (principal and interest) for the bonds is $15,351,250. Pledged lease payment transferred during the year ended June 30, 2025 was in the amount of $690,000 as against the total debt service payments in the amount of $1,284,750.
112 Page 128
Revenue Summary Amount
Revenue Frm Money & Property $ 1,102,619
4500 - Interest Income 64,232
4501 - Unrealized Gain/Loss 8,699
4623 - Sale Of Property (6502 Flora Ave) 1,029,688
Charge For Current Service $ 2,121,775
872,436
947,869
28,200
1,440
118,130
49,290
10,040
5,510
55,592
9,817
4602 - Rental BMHP
4603 - Rental Florence MHP
4604 - Rental Revenue- 6317-23 Pine
4605 - Rental Revenue- 6506 Flora
4606 - Rental Revenue- 6624 Flora
4608 - Rental Revenue- Bell-Otis
4609 - Rental Revenue- 6229 Flora
4612 - Rental Revenue- Florence
4613 - Rental Revenue- 6633-Pine
4615 - Rental Revenue- Filmore
4616 - Rental Revenue- Chanslor 23,450
Unaudited YTD Revenue Total as of June 1, 2026 3,224,393 Projected Revenue from June 2-30, 2026 295,523
Projected Total Revenue as of June 30, 2026 $ 3,519,916 Expense Summary
Personnel Services $ 243,419
Operations $ 2,622,502
531,871
354,085
98,313
669,373
193,770
722,791
50,113
770
72 6100 - Outside Professional Services
6100 - Outside Prof Svc - Management Fees
6105 - Legal Services
7000 - Utilities Services-Edison, Gas, Water,Trash
7205 - Property Insurance
7300 - Equipment Maint & Repair
7600 - Miscellaneous
7700 - Office Supplies
7850 - Publications & Dues
7900 - Travel/Training/Education 1,343
Transfers Out $ 833,465
Unaudited YTD Expense Total as of June 1, 2026 3,699,385 Projected Expense from June 2-30, 2026:

Personnel Services 77,422
Operations 324,868
Transfers Out 833,465
Projected Total Expense as of June 30, 2026 $ 4,935,140 Projected Net Loss $ (1,415,224)
BCHA Revenue and Expense Summary
Year To Date Projection
113 Page 129

GENERAL INFORMATION ABOUT

THE PENSION PLAN
Defined Benefit
Pension Plan
Fund 106 - Retirement Fund
All qualified permanent and probationary employees are eligible to participate in the Public Agency Cost-Sharing Multiple-Employer Defined Benefit Pension Plan (“Plan”) administered by the California Public Employees' Retirement System (“CalPERS”). The Plan consists of individual rate plans (benefit tiers) within a safety risk pool (police and fire) and a miscellaneous risk pool (all other). Plan assets may be used to pay benefits for any employer rate plan of the safety and miscellaneous pools. Accordingly, rate plans within the safety or miscellaneous pools are not separate plans under GASB Statement No. 68.

Individual employers may sponsor more than one rate plan in the safety and miscellaneous pools. The City sponsors five rate plans (two miscellaneous and three safety).

Benefit provisions under the Plan are established by State statute and City resolution.

CalPERS issues publicly available reports that include a full description of the pension plan regarding benefit provisions, assumptions and membership information that can be found on the CalPERS website.
114 Page 130
Defined Benefit Pension Plan
115 Page 131

Bell City CouncilJune 10, 2026

Bell City Council
June 10, 2026