Big Bear Lake City Council
May 13, 2026

CITY COUNCIL AND FIRE PROTECTION DISTRICT

SPECIAL MEETING NOTICE & AGENDA
WEDNESDAY, MAY 13, 2026
Meeting Time: 2:00 p.m.

Meeting Location: Hofert Hall, Civic Center, 39707 Big Bear Boulevard, Big Bear Lake, CA 92315

BIG BEAR LAKE CITY COUNCIL (CC)

BIG BEAR LAKE FIRE PROTECTION DISTRICT (FPD)

COUNCILMEMBERS

MAYOR RANDALL PUTZ

MAYOR PRO TEM KENDI SEGOVIA

COUNCILMEMBER RICK HERRICK
COUNCILMEMBER CHARLES HICKS, JR.

COUNCILMEMBER PERRI MELNICK

CITY STAFF

CITY MANAGER ERIK SUND

ASSISTANT CITY MANAGER/CITY CLERK ERICA STEPHENSON

CITY ATTORNEY HONGDAO NGUYEN
__________________________________________________________________________________________

CITY COUNCIL AND FIRE PROTECTION DISTRICT SPECIAL MEETING

NOTICE & AGENDA
To:

Mayor Randall Putz
Mayor Pro Tem Kendi Segovia
Councilmember Rick Herrick
Councilmember Charles Hicks, Jr.

Councilmember Perri Melnick
City Manager
City Attorney
Division Managers
Local Media
NOTICE
NOTICE IS HEREBY GIVEN, that the City Council and Fire Protection District Board (Board) will conduct a Special Meeting on Wednesday, May 13, 2026, at 2:00 p.m., at the Big Bear Lake Civic Center located at 39707 Big Bear Blvd, Big Bear Lake, CA 92315; said meeting is being called pursuant to Section 54956 of the Government Code of the State of California for the purpose of considering the following matter:

AGENDA

SPECIAL MEETING AGENDA
MAY 13, 2026 – Page 2

OPEN SESSION

CALL TO ORDER

PLEDGE OF ALLEGIANCE

ROLL CALL

PRESENTATION
• Presentation from Dena Heald, Director of Finance / City Treasurer providing the City’s Quarterly (July 2025 – March 2026) Financial Update.

PUBLIC COMMUNICATIONS NOTICE
If members of the public cannot attend the meeting, the City encourages the public to submit written public communications about any item on this special meeting agenda, to the City Clerk either in person, via mail or by email at [email protected]. Please identify the Agenda item in the header of your letter or the subject line of your email. All written communications received by the City Clerk prior to the meeting will be distributed to the City Council/Board prior to the start of the meeting, however, the public is encouraged to submit comments by 8:00 am on the day of the meeting to ensure adequate time for City Council/Board review and consideration.

Public comment is permitted only on items included on the posted Special Meeting Agenda and the public comment period will be held prior to City Council/Board’s deliberation of each item. Please note that there is a three-minute maximum time limit when addressing the City Council/Board during that time period. The time limit is subject to adjustment at the discretion of the Presiding Officer. Speakers are limited to their individual maximum time limit and other members of the public cannot cede their speaking time to another person.

1. DISCUSSION/ACTION ITEM

1.1 THE CITY’S FISCAL YEAR 2026-27 PROPOSED BUDGET AND 5-YEAR CAPITAL

IMPROVEMENT PROGRAM PRESENTATION AND DISCUSSION (CC)
Staff Recommendation: Receive a presentation from City staff providing an overview of the City’s proposed FY 2026-27 Budget and 5-Year Capital Improvement Program (CIP); engage in related discussion and provide direction to staff as appropriate.

1.2 APPROVAL TO PROCEED WITH PUBLIC NOTICING OF A PUBLIC HEARING TO

ADOPT THE BIG BEAR LAKE FIRE PROTECTION DISTRICT FISCAL YEAR 2026-27 BUDGET (FPD)
Staff Recommendation: It is recommended that the Big Bear Lake Fire Protection District Board approve the preliminary Fiscal Year 2026-27 Budget and authorize staff to procced with Public Noticing of Intent to adopt the Big Bear Lake Fire Protection District Fiscal Year 2026-27 Budget at the next regular meeting, to be held on June 10, 2026.

SPECIAL MEETING AGENDA
MAY 13, 2026 – Page 3

ADJOURNMENT
I hereby certify under penalty of perjury, under the laws of the State of California, that the foregoing agenda was posted in accordance with the applicable legal requirements. Dated this 7th day of May, 2026. _______________________
Erica Stephenson, City Clerk
The City of Big Bear Lake wishes to make all of its public meetings accessible to the public. If you need special assistance to participate in this meeting, please contact the City Clerk’s Office at (909) 866-5831. When possible, notification 72 hours prior to the meeting will enable the City to make reasonable arrangements to ensure accessibility to this meeting.

MEETING
DATE: May 13, 2026
TO: Honorable Mayor and Members of the City Council
THROUGH: Erik Sund, City Manager
FROM: Dena Heald, Director of Finance
SUBJECT: The City’s Fiscal Year 2026-27 Proposed Budget and 5-Year Capital Improvement Program (CIP) Presentation and Discussion

BACKGROUND & DISCUSSION
On June 11, 2025, the City Council adopted the Fiscal Year 2025-26 Budget. Staff will present the proposed Budget for Fiscal Year 2026-27 including the 5-Year Capital Improvement Program (CIP). This presentation and discussion is in preparation for a Public Hearing to be held on June 10, for the adoption of the Fiscal Year 2026-27 Budget and 5-Year CIP.

FISCAL IMPACT
There is no fiscal impact.

ENVIRONMENTAL CONSIDERATION
This action has no impact pursuant to the California Environmental Quality Act (CEQA).

CONSIDERATION OF STRATEGIC PRIORITIES
This item aligns with Strategic Priority Goal No. 1, to “ensure fiscal responsibility.”

RECOMMENDED ACTION
It is recommended that the City Council receive a presentation from City staff providing an overview of the City’s proposed FY 2026-27 Budget and 5-Year Capital Improvement Program (CIP); engage in related discussion and provide direction to staff as appropriate.

ATTACHMENT

1. Fiscal Year 2026-27 Proposed Budget and 5-Year Capital Improvement Program Item 1.1
Item 1.1
Attachment 1

TABLE OF CONTENTS
Introduction 4
City Manager's Message 5
Vision, Mission & Goals 9
Organizational Structure 10
Governing Body 11
Level of Budget Control 12
Summaries 13
Schedule of Revenues and Expenditures by Fund & Category 15 Schedule of Personnel 27
Transfers 28
General Fund 29
General Fund Summary of Revenues & Expenditures 30
General Fund Detail of Revenues 35
General Fund Detail of Expenditures by Department 37
City Council 38
City Manager (Management Services) 40
City Clerk 43
City Attorney 45
Administrative Services 47
Community & Economic Development 50
Finance/Treasury Services 53
Public Works 56
Waste Management Funds 59
Sanitation (Wastewater) Fund 63
Refuse (Solid Waste) Fund 67
Capital Project Funds 71
Capital Projects Fund 74
Street Improvements Fund 77
Special Revenue Funds 80
Fire Protection District Fund 82
Village Streetscape Maintenance Fund 86
Tourism Business Improvement District (TBID) Fund 89
Traffic Safety Fund 92
Gas Tax – Highway User Tax Account (HUTA) Fund 95
Gas Tax – Road Maintenance and Repair Account (RMRA) Fund 98 Measure I – Local 10-40 Fund 101
Measure I – Major Local Highways Program (MLHP) Fund 104 Mobile Source Air Pollution Fund 105
Mountain Transit (MTA) Fund 107
Local Transportation 110
Property Lease General Operations Fund 113
Pass-through Fees Fund 116
Public, Education, and Government (PEG) Access Fund 119 Measure Y Transient Occupancy Tax (TOT) Fund 122
SB1383 Grant Fund 125
Grant Funding Fund 128
Supplemental Law Enforcement Services Fund 131
Growth Management Funds 134
Development Impact – General Facilities Fund 135
Development Impact – Circulation Fund 137
Development Impact – Drainage Fund 139
Development Impact – Public Facilities Fund 142
Development Impact – Parkland Fund 144
Development Impact – Fire Suppression Fund 146
Capital Improvement Program 148
One Year Plan 151
Multi-Year Plan 152
Capital Projects 154
Equipment and Vehicles 155
Heavy Equipment 156
Vehicle Replacements 158
Facilities 160
Bartlett Event Space 162
Beaver / Badger Parking Lot Improvements 164
City Hall Repairs & Improvements 166
Curb & Sidewalk Improvements 168
Demolition of City Owned Properties 170
Fire Protection District Property Site Improvements 172 General Plan Amendment 174
PAC Facility Improvements (Lighting, Safety Assessment) 176 Public Parking Lot Assessment & Improvements 178
Public Works Facility Improvements 180
Sanitation 182
Generator and Automatic Transfer Switch (ATS) Replacement 183 Sanitary Sewer Cured-in-Place Pipe (CIPP) 185
SCADA System Upgrades 187
Sewer Cleaning & Inspection Project 189
Sewer Ponds Site Improvements 191
Wet Well Rehabilitation 193
Streets 195
Annual Citywide Line Striping 196
Annual Crack Seal of City Streets 198
Annual Street Rehabilitation 200
Street Improvement - Clubview Drive 202
Street Sign Replacement Project 204
Trails and Parks 206
Rathbun Creek Trail Segment 2 207
Rathbun Creek Trail Segment 4 209
Rathbun Creek Trailhead Restroom 211
Appendix 213
Glossary of terms 214
Salary Schedule 215
Resolutions to Adopt the Budget 216
Resolutions to Adopt the Capital Improvement Plan 217
Resolutions to Adopt the GANN Limit Calculations 218
Master Fee Schedule 219
Adopted Budget
Fiscal Year 2026-27

CITY COUNCIL
Randall Putz, Mayor (District 3)
Kendi Segovia, Mayor Pro Tem (District 1)
Rick Herrick, Councilmember (District 2)
Perri Melnick, Councilmember (District 4)
Charles Hicks, Jr., Councilmember (District 5)
___________________________________________________________________

ADMINISTRATION
Erik Sund, City Manager
Erica Stephenson, Assistant City Manager/City Clerk
Sean Sullivan, Assistant City Manager/Public Works Director Dena Heald, Director of Finance/City Treasurer
Rachel Bowman, Administrative Services Director
Kelly Tinker, Community and Economic Development Director Prepared by:

Finance/Treasury Services Department
P.O. Box 10000
39707 Big Bear Blvd.

Big Bear Lake, CA 92315
(909) 866-5831
www.BigBearLake.gov
Introduction
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 4 City Manager's Message
Honorable Mayor and Councilmembers:

I am pleased to present a balanced Operating Budget and Capital Improvement Program for the City of Big Bear Lake for Fiscal Year FY 2026-27 (July 1, 2026 to June 30, 2027).

The total City budget amounts to $75.3 million with the General Fund budget at $28.5 million, with $2.65 million in reserve contributions and a full time employee count of 72 budgeted positions.

The theme for the Fiscal Year 2026/27 budget is best described as the Year of Advancement. In previous fiscal years, our budget emphasized adaptability. Continuing forward through both achievements and setbacks with resilience, these efforts have positioned the City on a clear path towards advancement. Building on this momentum, the City will shift its focus from planning and prioritization in areas such as economic development, fiscal strength, and capital improvements to the execution and establishment of these initiatives. This transition marks a critical step forward, as we move from laying the groundwork to delivering measurable outcomes that strengthen our community.

The City of Big Bear Lake is known for its picturesque, four-seasons mountain setting and seasonal tourism. However, significant fluctuations in visitor volume place a considerable strain on our current utility infrastructure, creating challenges for both residents and visitors. Advancing our infrastructure to meet these demands is essential to ensuring reliability, accessibility, and quality of life year-round. By investing in the City’s financial foundation through conservative forecasting and responsible spending, we will continue to strengthen and grow the City’s fund balance.

These efforts will support strategic investments that enhance infrastructure, improve service delivery, and ensure long-term sustainability. Through thoughtful planning and deliberate execution, the City will advance its infrastructure to better withstand seasonal fluctuations while maintaining dependable service for our full-time residents.

Strategic Priorities
As we approach the FY 2026-27 budget, it is important to revisit the strategic priorities that the City Council initiated in the FY 2023-2024 budget process and have revisited every budget process thereafter. These priorities set the goals of the City Council, City Manager, and City staff; objectives are incorporated into the budget to achieve these strategic priorities. As you can see, we have initiated some new objectives and have provided status on all objectives.

City Manager's Message
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 5 As we developed the budget for fiscal year 2026-27, City staff reviewed the objectives and priorities to determine if any changes were needed. The City has advanced a number of strategic priorities in fiscal year 2025-26, implementing the City’s new online permitting program for 24/7 access, completing the Rathbun Drive & Moonridge Road Rehabilitation, which includes creating 120 new public parking spaces to the Moonridge Corridor to activate economic development, completion of the Castle Rock trail & parking lot, and continued the investment of funding the Small Business Façade Improvement Grant.

The City is advancing a number of new priorities in fiscal year 2026-27 to ensure future economic growth and support, financial stability, improved service delivery through technology, and the on-going commitment and support of City staff. The City has acquired properties, the Beaver and Badger lots, to expand public parking opportunities in the Village, the Finance team will be implementing an investment and broker service to enhance the City’s portfolio, Public Works will be completing a Master Sewer Rate Study to ensure an on-going investment the City’s aging sewer infrastructure, Community Development will conduct a mobility study to seek improvements to the flow of pedestrian traffic, and the Finance Department will develop and implement a 2 year budget for FY 2027 through FY 2029 which improve the delivery of capital improvement projects.

This budget includes funding for public safety, continued prioritization of the quality of life in our residential communities, the ongoing investment in the City’s Capital Improvement and Maintenance Projects, providing economic development support the City’s business community, continue advancing the City’s communications, and the ongoing implementation of technology improvements to provide more efficient services.

City staff have continued to focus on maintaining the quality of the services they provide to the public, while minimizing expenses and adding efficiencies wherever possible. As a result, the City’s operating position continues to be positive and available to address forecasted cost increases; while the City has committed to focusing on funding reserves so they are available to offset any future economic downturn while still being responsive to our residents' needs and providing the best services possible. The City continues to operate with staff vacancies and remains committed to delivering essential City services. I would like to thank City Council and City staff for their commitment to the City and its citizens.

Economic Outlook
The City’s economic outlook continues to look favorable. We saw the economy expanding during the last four fiscal years, however there are new forecast considerations:

Housing Prices
Inflation
Job Growth
Increased Construction Costs
Increased Gas Prices
City Manager's Message
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 6 The City continues to see moderate increases in its property and transient occupancy tax revenues, while sales tax remains healthy. The annual outlook for sales tax forecasts moderate growth, approximately a 2.1% increase; restaurants and hotels are forecasting approximately 7.4% growth. These areas of economic growth compliment the City’s significant revenue sources and continue to contribute positively to improving the outlook for the City of Big Bear Lake. It is important to note, the City always remains cautious in our budget forecasting, knowing these positive trends can change relatively quickly. The City is committed to maintaining a strong fiscal foundation and will remain conservative in our fiscal actions and forecasting.

The Budget
The City is seeing its “Advancement” with a number of items included in this year’s budget: appropriate staffing levels to better serve the community, continued transparency and ever evolving communication, ongoing commitment to improving infrastructure, and continued fiscal responsibility. City Management prioritizes maintaining a positive operating position to absorb anticipated cost increases and effects of any inflationary impacts.

The City realizes potential future cost increases may occur and will maintain a conservative financial position. As part of the development of the FY 2026-27 budget, staff continually seek opportunities to improve City services and maintain adequate staffing levels. These actions are summarized in following paragraphs by category below:

Staffing: City Management continually assesses all City Departments; in an effort to identify redundancies and gain operational efficiencies while being proactively responsive to the current needs of the organization. The City is diligent in evaluating vacancies to determine the priority in the recruitment process to compliment the effective delivery of City services. The staffing for FY 2026-27 has been reorganized to better serve the City and provide a strong foundation for succession. The Staffing section of the budget document contains additional FTE information.

Compensation and Benefits: The City and the employee association continue to have a fantastic relationship and the City Council adopted a three year MOU (ending June 30, 2026) that is a fair and a balanced package that compliments the City’s budget while reflecting a fair investment in City staff. The City will revisit the MOU in May of 2026, any financial impacts will be presented in fiscal year 2026/27 budget process.

Pension: Pension actuarial contribution rates for FY 2026-27 will be slightly less than the prior year based on the June 2025 actuarial reports. The payments are anticipated to remain mostly flat over time as SBCERA continues to pay down past unfunded liabilities.

Maintenance: While costs continue to rise due to a number of factors, the City is allocating $5.3 million to ensure existing capital assets are properly maintained extending the asset lives and lowering future replacement costs.

Capital Projects: Prioritized projects in the proposed $9.5 million budget include the completion of the Beaver and Badger parking lots, on-going street rehabilitation, improvements to the City’s Fire Protection District properties, investments in the City’s sewer and sanitation infrastructure, and continued funding in the Performing Arts Center.

The City's budget continues to allocate resources to address public safety. These costs are dedicated to quality of life issues within the City. Key Public Safety costs include:

San Bernardino Sheriff's Department (SBSD): The FY 2025-26 Police Services contract amount of $6.3 million increases in FY 2026-27 to $7 million. This increase is contributed to the increase in the Sherrif’s liability fund.

San Bernardino County Fire: The Big Bear Lake Fire Protection District, which is comprised of the City Council, has initiated the process to transition to San Bernardino County Fire for improved and increased fire and medical services.

Neighborhood Preservation/Code Enforcement: These two programs together total $1.7 million and address quality of life issues, the implementation of Beautify Big Bear Lake, year round parking enforcement, and other municipal code services.

City Manager's Message
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 7 Accomplishments
There have been a number of key accomplishments in FY 2025-26 including: completion and opening of the Castle Rock Trailhead Parking Lot; street rehabilitation of Moonridge Road and Rathbun Drive, such as new pavement and sidewalk, and sidewalk improvements; continued investment and expansion of the City’s summer concert series and holiday events; on-going commitment to communication through the Big Bear Lake 365, City of Big Bear Lake’s first app; Implementation of a new budget software program for improved transparency; staffing realignment to better serve the community; the kickoff of the City’s General Plan Update, which will guide the City on housing, land use, transportation and economic vitality for the next 20 years; the launch and implementation of the City’s new online permitting system, Accela, to help streamline development review processes; continued support for affordable housing development through the inclusion of Accessory Dwelling Units within the City’s Vacation Rental Program to provide additional long-term housing options for the community; and facilitating exciting economic development with new businesses coming online like iHOP/Applebee’s, Rosa’s Restaurant, Little Caesar’s Pizza, the Burgundy Hotel, and much more on the horizon for the FY 2026-27.

Summary
In FY 2026-27, we will continue to focus on implementing the City Council's strategic priorities while maintaining a balanced budget, providing quality services to the residents and businesses, and implementing the adopted Capital Improvement and Maintenance Program. Over the next fiscal year, City staff will be continuing to improve the City’s financial foundation, infrastructure, and supporting City staff.

I am very fortunate for the support of the City Council and their leadership, with an amazing City staff, this City is in a great position to do great things. As always, the City stands ready to address next year's challenges and opportunities knowing we are resilient and can take on anything thrown our way.

Erik Sund
City Manager
City Manager's Message
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 8 Vision, Mission & Goals
Vision
To provide an exceptional mountain resort experience for visitors and residents.

Mission
Secure our future through a proactive, open, and responsive government focused on infrastructure, development standards, fiscal responsibility, public safety, and community pride for our residents, visitors, and businesses.

Goals
Continue high levels of community relations, and increase the public's confidence and trust in City government.

Ensure the long-term financial viability of the City through effectiveness, efficiency, and accountability within the organization.

Enhance Opportunities for recruitment and retention of outstanding employees by improving the working environment, relative to technology and training, for City employees.

Continue to focus specified resources for the City on constructing, repairing, and maintaining major capital improvements, infrastructure, and public safety needed to serve the community.

Promote the community's total economic vitality for the benefit of all stakeholders.

Vision, Mission & Goals
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 9 Organizational Chart
The City Council appoints the City Manager as well as the Department of Water Board of Directors. In addition, the City Council members also represent the Fire Protection District as the Board of Directors. Administration of the Department of Water is handled separately from the remaining operations of the City.

The City Manager leads all operations of the City, including providing leadership to multiple operational departments.

For Fiscal Year 2026-27 the City of Big Bear Lake's full-time equivalent positions will remain at 72 full-time employees.

Organizational Structure
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 10 City of Big Bear Lake
Governing Body
Council-Manager Form of Government
City Council
The City Council is comprised of five Council Members who are elected to serve four-year terms and is the legislative authority that creates the policies and laws under which the City operates. The City Council appoints a mayor annually for a one-year term. The City Council appoints the City Manager, City Attorney, City Clerk and City Treasurer and ratifies appointments to the City Council Advisory Boards and Commissions. Members of the City Council are appointed to serve on internal subcommittees, advisory boards, commissions, and inter-agency committees.

Additionally, the City Council serve as the Board of Directors for the City of Big Bear Lake's Fire Protection District.

Governing Body
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 11 Level of Budget Control
The annual budget, as adopted by the City Council, establishes the total appropriation for each department’s operation. Any increase to the total appropriation requires City Council approval.

Budget Appropriation Transfers
Occasionally, it is necessary to transfer an available appropriation or portion thereof between accounts, departments, or funds. According to the Budget Transfer Procedure number 83-13, the levels of budgetary control are as follows:

Transfers within a department: Appropriation transfers between accounts within a department may be made with the concurrence of the Department Director and the Director of Finance.

Transfers between departments: Appropriation transfers between departments within the same fund may be made with the concurrence of the Department Directors, Director of Finance, and the approval of the City Manager.

Transfers between “funds”: Appropriation transfers may be made between funds as long as fund restrictions permit a transfer and the program being affected is common to both funds. The transfer requires the concurrence of managing Department Directors, Director of Finance, and approval of the City Manager. The appropriation transfer may not exceed $25,000.

Other transfers: All other budget transfers require the approval of the governing body (e.g. City Council).

Level of Budget Control
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 12 Summary of All Funds
Summaries
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 13 Summaries
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 14 All Funds Summary - Revenue and
Expenditures
Revenues vs Expenditures Summary
Revenue Actual Revenue Budgeted Expenditures Actual
Expenditures Budgeted
2024 2025 2026 2027
0 $25M
$50M
$75M
$100M
Comprehensive Fund Summary
Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Proposed
BudgetFY26/27
FY 2026
Projected
vs. FY 2027
Proposed
BudgetFY26/27 (%
Change)
Beginning Fund Balance $31,660,464 $33,695,080 $33,511,021 $33,511,021 $24,359,209 -27.31% Revenues
Property Taxes $6,673,129 $6,337,336 $14,988,700 $14,991,200 $15,252,100 1.74% Sales Taxes $3,466,025 $3,325,536 $3,608,000 $3,498,368 $3,566,000 1.93% Transient Occupancy Taxes $10,613,392 $11,312,532 $11,203,000 $11,314,000 $11,568,750 2.25% Licenses & Permits $1,857,907 $1,757,232 $1,823,000 $1,823,500 $1,823,500 - Other Taxes $2,337,399 $1,838,483 $1,469,110 $1,696,111 $1,699,706 0.21% Franchise Fees $950,090 $1,007,141 $1,187,000 $1,180,000 $1,180,000 - Subventions & Grants $1,082,108 $860,079 $2,036,522 $1,964,735 $1,203,154 -38.76% Current Service Charge $12,735,164 $14,152,309 $14,984,410 $14,436,340 $15,601,600 8.07% Building & Safety Fees $562,258 $393,206 $810,440 $554,840 $554,840 - General Fines $606,527 $252,154 $345,000 $301,661 $315,000 4.42% Use of Money & Property $1,680,330 $1,942,190 $997,400 $986,151 $876,300 -11.14% Miscellaneous $5,499,783 $5,021,494 $5,633,510 $5,655,510 $5,554,720 -1.78% Operating Transfers $13,052,356 $11,632,908 $18,129,709 $16,583,793 $11,757,741 -29.10% Total Revenues $61,116,467 $59,832,600 $77,215,801 $74,986,209 $70,953,411 -5.38% Expenditures
Schedule of Revenues and Expenditures by Fund & Category FY2026/2027 Proposed Budget | City of Big Bear Lake Page 15 Revenues by Fund
Historical Revenue by Fund
Capital Projects Community Dev Block Grant CDBG Developer Impact-Circulation Developer Impact-Drainage Developer Impact-Fire Supp Developer Impact-Gen'l Fac Developer Impact-Parkland Developer Impact-Public Fac Fire Protection District Gas Tax - HUTA Gas Tax - RMRA General Fund
General Trust-Interest Earning Grant Funding Local Transportation Measure I-Local 10-40 Measure I-Major Local 10-40 Measure Y TOT Mobile Source Air Pollution Mountain Transit (MTA) Pass-through Fees PEG Access Property Lease General Operations Redevelop Obligation Retire Refuse Sanitation SB1383 Grant Fund
Street Improvements Suppl Law Enforcement AB3229 Tourism Business Impr District Traffic Safety Village Streetscape Maint
Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Proposed
BudgetFY26/27
FY 2026
Projected
vs. FY 2027
Proposed
BudgetFY26/27 (%
Change)
Personnel Services $10,229,630 $10,715,251 $11,866,700 $11,770,820 $12,897,935 9.58% Supplies $924,903 $748,196 $985,500 $936,700 $967,100 3.25% Other Services & Charges $24,325,561 $26,046,347 $40,018,270 $39,060,144 $38,230,072 -2.13% Capital Outlay $9,376,563 $10,363,231 $17,280,731 $15,786,565 $11,013,279 -30.24% Debt Service $149,190 $94,246 - - - -
Reserve Set-Aside - - - - $400,000 -
Interfund Transfers $13,052,356 $11,632,908 $18,124,709 $16,583,793 $11,757,741 -29.10% Total Expenditures $58,058,203 $59,600,179 $88,275,910 $84,138,022 $75,266,127 -10.54% Total Revenues Less Expenditures $3,058,265 $232,421 -$11,060,109 -$9,151,813 -$4,312,716 -52.88% Ending Fund Balance $34,718,729 $33,927,501 $22,450,912 $24,359,209 $20,046,493 -17.70% $61M $60M
$77M
$71M
FY2024 FY2025 FY2026 FY2027
0 $25M
$50M
$75M
$100M
Schedule of Revenues and Expenditures by Fund & Category FY2026/2027 Proposed Budget | City of Big Bear Lake Page 16 FY27 Revenues by Fund
Capital Projects $6,175,000 8.70%
Developer Impact-Circulation $35,000 0.05%
Developer Impact-Drainage $35,000 0.05%
Developer Impact-Fire Supp $27,500 0.04%
Developer Impact-Gen'l Fac $17,500 0.02%
Developer Impact-Parkland $35,000 0.05%
Developer Impact-Public Fac $25,500 0.04%
Fire Protection District $8,864,200 12.49%
Gas Tax - HUTA $739,063 1.04%
Gas Tax - RMRA $141,443 0.20%
General Fund $25,717,442 36.25%
Grant Funding $1,128,154 1.59%
Measure I-Local 10-40 $522,500 0.74%
Measure I-Major Local 10-40 $0 0.00%
Measure Y TOT $2,443,750 3.44%
Mobile Source Air Pollution $5,200 0.01%
Mountain Transit (MTA) $500,000 0.70%
Pass-through Fees $4,840 0.01%
PEG Access $55,000 0.08%
Property Lease General
Operations
$375,000 0.53%
Refuse $5,578,000 7.86%
Sanitation $9,579,000 13.50%
SB1383 Grant Fund $66,500 0.09%
Street Improvements $2,871,800 4.05%
Suppl Law Enforcement AB3229 $150,700 0.21%
Tourism Business Impr District $5,115,000 7.21%
Traffic Safety $220,000 0.31%
Village Streetscape Maint $525,319 0.74%
Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Proposed
BudgetFY26/27
FY 2026
Projected vs.

FY 2027
Proposed
BudgetFY26/27 (%
Change)
Property Lease General
Operations
$380,391 $264,083 $464,921 $477,872 $375,000 -21.53%
General Fund $24,908,673 $25,133,907 $25,350,631 $25,287,749 $25,717,442 1.70% 71M
Revenues by Fund
Schedule of Revenues and Expenditures by Fund & Category FY2026/2027 Proposed Budget | City of Big Bear Lake Page 17 Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Proposed
BudgetFY26/27
FY 2026
Projected vs.

FY 2027
Proposed
BudgetFY26/27 (%
Change)
Sanitation $7,387,807 $8,154,244 $8,540,310 $8,556,040 $9,579,000 11.96% Traffic Safety $369,414 $166,634 $220,000 $206,661 $220,000 6.45% Gas Tax - HUTA $1,129,933 $772,529 $544,150 $736,397 $739,063 0.36% Gas Tax - RMRA $130,243 $137,564 $133,860 $133,414 $141,443 6.02% Measure I-Local 10-40 $680,512 $530,247 $512,600 $512,600 $522,500 1.93% Measure I-Major Local 10-40 - - - - - -
Mobile Source Air Pollution $7,922 $7,529 $5,500 $5,200 $5,200 - Mountain Transit (MTA) $333,333 $500,000 $500,000 $500,000 $500,000 - Local Transportation - - $303,518 $303,518 - -100.00%
Village Streetscape Maint $1,839,211 $417,853 $515,600 $515,600 $525,319 1.88% Pass-through Fees $3,841 $4,439 $4,840 $4,840 $4,840 -
PEG Access $61,013 $60,163 $52,500 $55,000 $55,000 -
Measure Y TOT $2,785,161 $2,665,984 $2,514,000 $2,514,000 $2,443,750 -2.79% SB1383 Grant Fund $5,737 $7,423 $66,125 $66,125 $66,500 0.57% Community Dev Block Grant
CDBG
- $208,004 $68,566 - - -
Grant Funding $1,064,895 $636,277 $1,590,013 $1,586,792 $1,128,154 -28.90% Capital Projects $6,260,156 $5,828,714 $8,710,440 $7,768,674 $6,175,000 -20.51% Developer Impact-Gen'l Fac $33,868 $40,563 $74,800 $17,500 $17,500 - Developer Impact-Circulation $93,013 $94,099 $187,700 $35,000 $35,000 - Developer Impact-Drainage $77,826 $100,944 $164,200 $35,000 $35,000 - Developer Impact-Public Fac $77,650 $52,171 $67,500 $25,500 $25,500 - Developer Impact-Parkland $95,606 $64,610 $75,000 $35,000 $35,000 - Developer Impact-Fire Supp $33,979 $74,924 $157,600 $27,500 $27,500 - Street Improvements $2,196,663 $3,302,340 $6,922,340 $6,122,340 $2,871,800 -53.09% Refuse $4,634,808 $5,115,256 $5,454,787 $5,437,787 $5,578,000 2.58% General Trust-Interest
Earning
$146 $140 - - - -
Suppl Law Enforcement
AB3229
$204,156 $213,845 $157,500 $150,700 $150,700 -
Tourism Business Impr
District
$4,910,366 $4,512,161 $5,093,000 $5,115,000 $5,115,000 - Redevelop Obligation Retire $1,410,143 $765,954 - - - - Fire Protection District - - $8,763,800 $8,754,400 $8,864,200 1.25% Total Revenues $61,116,467 $59,832,600 $77,215,801 $74,986,209 $70,953,411 -5.38% Schedule of Revenues and Expenditures by Fund & Category FY2026/2027 Proposed Budget | City of Big Bear Lake Page 18 Revenues by Revenue Type
Historical Revenue by Revenue Type
Building & Safety Fees Current Service Charge Franchise Fees General Fines Licenses & Permits Miscellaneous
Operating Transfers Other Taxes Property Taxes
Sales Taxes Subventions & Grants Transient Occupancy Taxes Use of Money & Property
FY27 Revenues by Revenue Type
Building & Safety Fees $554,840 0.78%
Current Service Charge $15,601,600 21.99%
Franchise Fees $1,180,000 1.66%
General Fines $315,000 0.44%
Licenses & Permits $1,823,500 2.57%
Miscellaneous $5,554,720 7.83%
Operating Transfers $11,757,741 16.57%
Other Taxes $1,699,706 2.40%
Property Taxes $15,252,100 21.50%
Sales Taxes $3,566,000 5.03%
Subventions & Grants $1,203,154 1.70%
Transient Occupancy Taxes $11,568,750 16.30%
Use of Money & Property $876,300 1.24%
$61M $60M
$77M
$71M
FY2024 FY2025 FY2026 FY2027
0 $25M
$50M
$75M
$100M
71M
Schedule of Revenues and Expenditures by Fund & Category FY2026/2027 Proposed Budget | City of Big Bear Lake Page 19 Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Proposed
BudgetFY26/27
FY 2026
Projected vs.

FY 2027
Proposed
BudgetFY26/27 (%
Change)
Property Taxes $6,673,129 $6,337,336 $14,988,700 $14,991,200 $15,252,100 1.74% Sales Taxes $3,466,025 $3,325,536 $3,608,000 $3,498,368 $3,566,000 1.93% Transient Occupancy Taxes $10,613,392 $11,312,532 $11,203,000 $11,314,000 $11,568,750 2.25% Licenses & Permits $1,857,907 $1,757,232 $1,823,000 $1,823,500 $1,823,500 - Other Taxes $2,337,399 $1,838,483 $1,469,110 $1,696,111 $1,699,706 0.21% Franchise Fees $950,090 $1,007,141 $1,187,000 $1,180,000 $1,180,000 - Subventions & Grants $1,082,108 $860,079 $2,036,522 $1,964,735 $1,203,154 -38.76% Current Service Charge $12,735,164 $14,152,309 $14,984,410 $14,436,340 $15,601,600 8.07% Building & Safety Fees $562,258 $393,206 $810,440 $554,840 $554,840 - General Fines $606,527 $252,154 $345,000 $301,661 $315,000 4.42% Use of Money & Property $1,680,330 $1,942,190 $997,400 $986,151 $876,300 -11.14% Miscellaneous $5,499,783 $5,021,494 $5,633,510 $5,655,510 $5,554,720 -1.78% Operating Transfers $13,052,356 $11,632,908 $18,129,709 $16,583,793 $11,757,741 -29.10% Total Revenues $61,116,467 $59,832,600 $77,215,801 $74,986,209 $70,953,411 -5.38% Expenditures by Fund
Historical Expenditures by Fund
Capital Projects Community Dev Block Grant CDBG Developer Impact-Drainage Fire Protection District Gas Tax - HUTA Gas Tax - RMRA
General Fund Grant Funding Local Transportation
Measure I-Local 10-40 Measure Y TOT Mountain Transit (MTA) Pass-through Fees PEG Access Property Lease General Operations Redevelop Obligation Retire Refuse Sanitation
SB1383 Grant Fund Street Improvements Suppl Law Enforcement AB3229 Tourism Business Impr District Traffic Safety Village Streetscape Maint Revenues by Revenue Type
$58M $60M
$88M
$75M
FY2024 FY2025 FY2026 FY2027
0 $25M
$50M
$75M
$100M
Schedule of Revenues and Expenditures by Fund & Category FY2026/2027 Proposed Budget | City of Big Bear Lake Page 20 FY27 Expenditures by Fund
Capital Projects $6,175,000 8.20%
Fire Protection District $7,808,534 10.37%
Gas Tax - HUTA $740,000 0.98%
Gas Tax - RMRA $134,930 0.18%
General Fund $28,451,070 37.80%
Grant Funding $1,128,154 1.50%
Measure I-Local 10-40 $524,700 0.70%
Measure Y TOT $4,225,000 5.61%
Mountain Transit (MTA) $500,000 0.66%
Pass-through Fees $700 0.00%
PEG Access $75,000 0.10%
Property Lease General
Operations
$375,000 0.50%
Refuse $5,651,889 7.51%
Sanitation $10,527,531 13.99%
SB1383 Grant Fund $66,500 0.09%
Street Improvements $2,871,800 3.82%
Suppl Law Enforcement AB3229 $150,000 0.20%
Tourism Business Impr District $5,115,000 6.80%
Traffic Safety $220,000 0.29%
Village Streetscape Maint $525,319 0.70%
Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Proposed
BudgetFY26/27
FY 2026
Projected vs.

FY 2027
Proposed
BudgetFY26/27 (%
Change)
Property Lease General
Operations
$425,837 $264,083 $477,872 $477,872 $375,000 -21.53%
General Fund $24,322,677 $23,223,383 $31,422,672 $31,085,060 $28,451,070 -8.47% Sanitation $8,034,627 $7,614,930 $10,646,112 $10,655,812 $10,527,531 -1.20% Traffic Safety $369,414 $166,634 $220,000 $220,000 $220,000 - Gas Tax - HUTA $1,129,933 $772,529 $544,150 $745,000 $740,000 -0.67% Gas Tax - RMRA $130,429 $132,350 $138,234 $138,234 $134,930 -2.39% Measure I-Local 10-40 $573,453 $845,255 $787,379 $787,379 $524,700 -33.36% Mountain Transit (MTA) $333,333 $500,000 $500,000 $500,000 $500,000 - Local Transportation - - $303,518 $303,518 - -100.00%
Village Streetscape Maint $473,467 $417,853 $523,213 $515,600 $525,319 1.88%

75.3M
Expenditures by Fund
Schedule of Revenues and Expenditures by Fund & Category FY2026/2027 Proposed Budget | City of Big Bear Lake Page 21 Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Proposed
BudgetFY26/27
FY 2026
Projected vs.

FY 2027
Proposed
BudgetFY26/27 (%
Change)
Pass-through Fees - - - $700 $700 -
PEG Access $19,688 - $400,000 $400,000 $75,000 -81.25%
Measure Y TOT $2,873,293 $4,495,969 $7,026,956 $5,411,956 $4,225,000 -21.93% SB1383 Grant Fund $5,575 $4,262 $68,587 $68,587 $66,500 -3.04% Community Dev Block Grant
CDBG
$38,948 $169,056 $68,566 - - -
Grant Funding $962,624 $1,369,710 $667,723 $667,723 $1,128,154 68.96% Capital Projects $6,260,156 $5,828,714 $8,710,440 $7,768,674 $6,175,000 -20.51% Developer Impact-Drainage - - $200,000 $200,000 - -100.00% Street Improvements $2,196,663 $3,302,340 $6,922,340 $6,122,340 $2,871,800 -53.09% Refuse $4,408,912 $4,947,152 $5,569,762 $5,511,033 $5,651,889 2.56% Suppl Law Enforcement
AB3229
$234,408 $227,973 $125,000 $125,000 $150,000 20.00%
Tourism Business Impr
District
$4,878,272 $4,968,369 $5,814,552 $5,115,000 $5,115,000 - Redevelop Obligation Retire $386,493 $349,616 - - - -
Fire Protection District - - $7,138,834 $7,318,534 $7,808,534 6.70% Total Expenditures $58,058,203 $59,600,179 $88,275,910 $84,138,022 $75,266,127 -10.54% Expenditures by Department
Historical Expenditures by Department
Administrative Services City Attorney City Clerk
City Council Community & Economic Development Fiduciary/Custodial Fund Finance / Treasury Services Management Services Public Works Reserves / Interfund Transfers Waste Management
$58M $60M
$88M
$75M
FY2024 FY2025 FY2026 FY2027
0 $25M
$50M
$75M
$100M
Schedule of Revenues and Expenditures by Fund & Category FY2026/2027 Proposed Budget | City of Big Bear Lake Page 22 FY27 Expenditures by Department
Administrative Services $2,724,116 3.62%
City Attorney $490,000 0.65%
City Clerk $951,903 1.26%
City Council $248,800 0.33%
Community & Economic
Development
$4,521,750 6.01%
Finance / Treasury Services $1,385,589 1.84%
Management Services $20,552,477 27.31%
Public Works $18,209,331 24.19%
Reserves / Interfund Transfers $10,002,741 13.29%
Waste Management $16,179,420 21.50%
Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Proposed
BudgetFY26/27
FY 2026
Projected vs.

FY 2027
Proposed
BudgetFY26/27 (%
Change)
City Council $186,127 $215,511 $264,400 $282,800 $248,800 -12.02% Management Services $11,442,626 $11,852,676 $19,948,732 $19,403,134 $20,552,477 5.92% City Clerk $520,533 $564,591 $720,000 $745,002 $951,903 27.77% Finance / Treasury Services $1,115,942 $1,152,433 $1,183,500 $1,251,602 $1,385,589 10.71% Administrative Services $1,779,320 $2,471,037 $2,737,233 $2,960,703 $2,724,116 -7.99% City Attorney $401,937 $381,923 $526,000 $490,000 $490,000 - Public Works $14,894,311 $15,750,589 $23,832,260 $21,664,141 $18,209,331 -15.95% Community & Economic
Development
$3,834,061 $3,545,573 $8,391,772 $8,200,371 $4,521,750 -44.86% Reserves / Interfund Transfers $11,053,314 $10,754,148 $14,456,139 $12,973,423 $10,002,741 -22.90% Waste Management $12,443,539 $12,562,082 $16,215,874 $16,166,845 $16,179,420 0.08% Fiduciary/Custodial Fund $386,493 $349,616 - - - -
Total Expenditures $58,058,203 $59,600,179 $88,275,910 $84,138,022 $75,266,127 -10.54%

75.3M
Expenditures by Department
Schedule of Revenues and Expenditures by Fund & Category FY2026/2027 Proposed Budget | City of Big Bear Lake Page 23 Expenditures by Division
Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Proposed
BudgetFY26/27
FY 2026
Projected vs.

FY 2027
Proposed
Budget (%
Change)
City Council $186,127 $215,511 $264,400 $282,800 $248,800 -12.02% Traffic Utilities $11,299 $12,830 $14,000 $17,000 $17,000 - Animal Regulation $57,486 $59,301 $66,400 $62,602 $63,902 2.08% Street Maintenance & Snow
Removal
$2,830,162 $2,837,838 $3,380,800 $2,930,909 $3,409,672 16.33% Vehicle Maintenance $194,977 $281,903 $236,400 $229,100 $360,627 57.41% Street Lighting $88,531 $93,655 $107,000 $102,200 $102,200 - City Parking Lots & Facilities $355,668 $381,501 $474,500 $464,490 $448,611 -3.42% City Parks & Trails $729,375 $915,080 $1,081,300 $1,168,405 $1,210,265 3.58% Civic Center $333,336 $323,806 $467,800 $444,802 $427,364 -3.92% Property Lease General
Operations
$425,837 $264,083 $477,872 $477,872 $375,000 -21.53%
City Manager $285,841 $389,118 $346,700 $346,700 $456,943 31.80% City Clerk / Communications $520,533 $564,591 $720,000 $745,002 $951,903 27.77% Finance $679,732 $740,647 $690,500 $756,301 $866,174 14.53% Staff Services / Risk
Management
$972,438 $1,326,071 $1,317,773 $1,385,803 $1,370,091 -1.13% City Attorney $401,937 $381,923 $526,000 $490,000 $490,000 - Law Enforcement $6,278,512 $6,495,189 $6,648,646 $6,622,900 $7,172,000 8.29% Engineering $817,128 $583,438 $742,449 $775,701 $1,826,235 135.43% Planning $1,126,163 $857,260 $4,658,400 $4,497,300 $1,405,863 -68.74% Planning Commission $28,940 $33,482 $35,500 $31,500 $31,500 - Economic Development /
Tourism Management
$1,177,273 $1,479,566 $2,057,100 $2,184,900 $1,715,884 -21.47% Building & Safety $1,075,848 $911,181 $1,162,900 $1,008,099 $992,803 -1.52% Performing Arts Center (PAC)
Administration
$95,586 $70,297 $72,900 $78,401 $66,270 -15.47%
General Government $258,693 $243,390 $243,000 $245,302 $262,416 6.98% Successor Administration $177,517 $168,396 $250,000 $249,999 $256,999 2.80% Information Technology $691,608 $1,074,669 $946,560 $1,096,500 $1,212,755 10.60% PAC Operations &
Maintenance
$212,730 $212,330 $302,100 $258,800 $271,336 4.84%
Replacement Reserve - - - - $400,000 -
General Fund Transfers $4,735,237 $2,570,409 $4,609,544 $4,609,544 $3,514,750 -23.75% Sewer $8,034,627 $7,614,930 $10,646,112 $10,655,812 $10,527,531 -1.20% Traffic Safety $369,414 $166,634 $220,000 $220,000 $220,000 - Gas Tax HUTA $1,129,933 $772,529 $544,150 $745,000 $740,000 -0.67% Gas Tax RMRA $130,429 $132,350 $138,234 $138,234 $134,930 -2.39% Measure ILocal 1040 $573,453 $845,255 $787,379 $787,379 $524,700 -33.36% Mountain Transit (MTA) $333,333 $500,000 $500,000 $500,000 $500,000 - Local Transportation - - $303,518 $303,518 - -100.00%
Village Streetscape Maint $473,467 $417,853 $523,213 $515,600 $525,319 1.88% Passthrough Fees - - - $700 $700 -
PEG Access $19,688 - $400,000 $400,000 $75,000 -81.25%
Measure Y TOT $2,873,293 $4,495,969 $7,026,956 $5,411,956 $4,225,000 -21.93% Community Dev Block Grant
CDBG
$38,948 $169,056 $68,566 - - -
Expenditures by Division
Schedule of Revenues and Expenditures by Fund & Category FY2026/2027 Proposed Budget | City of Big Bear Lake Page 24 Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Proposed
BudgetFY26/27
FY 2026
Projected vs.

FY 2027
Proposed
Budget (%
Change)
Grant Funding $962,624 $1,369,710 $667,723 $667,723 $26,861 -95.98% Capital Improvements $5,328,805 $5,436,694 $5,750,388 $4,866,821 $4,525,000 5.30% Capital Sanitation
Improvements
$931,351 $392,020 $2,960,052 $2,901,853 $1,650,000 -43.14% Developer ImpactDrainage - - $200,000 $200,000 - -100.00% Capital Street Improvements $2,196,663 $3,302,340 $6,922,340 $6,122,340 $2,871,800 -56.36% Refuse $4,408,912 $4,947,152 $5,569,762 $5,511,033 $5,651,889 2.56% Suppl Law Enforcement
AB3229
$234,408 $227,973 $125,000 $125,000 $150,000 20.00%
Tourism Business Impr
District
$4,878,272 $4,968,369 $5,814,552 $5,115,000 $5,115,000 - Redevelop Obligation Retire $386,493 $349,616 - - - -
SB1383 Grant Fund $5,575 $4,262 $68,587 $68,587 $66,500 -3.04% Fire Protection District - - $7,138,834 $7,318,534 $7,808,534 6.70% Total Expenditures $58,058,203 $59,600,179 $88,275,910 $84,138,022 $75,266,127 -10.07% Expenditures by Expense Type
Historical Expenditures by Expense Type
Capital Outlay Debt Service Interfund Transfers
Other Services & Charges Personnel Services Reserve Set-Aside Supplies
$58M $60M
$88M
$75M
FY2024 FY2025 FY2026 FY2027
0 $25M
$50M
$75M
$100M
Schedule of Revenues and Expenditures by Fund & Category FY2026/2027 Proposed Budget | City of Big Bear Lake Page 25 FY27 Expenditures by Expense Type
Capital Outlay $11,013,279 14.63%
Interfund Transfers $11,757,741 15.62%
Other Services & Charges $38,230,072 50.79%
Personnel Services $12,897,935 17.14%
Reserve Set-Aside $400,000 0.53%
Supplies $967,100 1.28%
Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Proposed
BudgetFY26/27
FY 2026
Projected vs.

FY 2027
Proposed
Budget (%
Change)
Personnel Services $10,229,630 $10,715,251 $11,866,700 $11,770,820 $12,897,935 9.58% Supplies $924,903 $748,196 $985,500 $936,700 $967,100 3.25% Other Services & Charges $24,325,561 $26,046,347 $40,018,270 $39,060,144 $38,230,072 -2.13% Capital Outlay $9,376,563 $10,363,231 $17,280,731 $15,786,565 $11,013,279 -27.70% Debt Service $149,190 $94,246 - - - -
Reserve Set-Aside - - - - $400,000 -
Interfund Transfers $13,052,356 $11,632,908 $18,124,709 $16,583,793 $11,757,741 -29.10% Total Expenditures $58,058,203 $59,600,179 $88,275,910 $84,138,022 $75,266,127 -10.07%

75.3M
Expenditures by Expense Type
Schedule of Revenues and Expenditures by Fund & Category FY2026/2027 Proposed Budget | City of Big Bear Lake Page 26 Schedule of Personnel - FY 2026/2027
Position
FY 2025/2026 Adopted
Total
FY 2026/2027 Adopted
Increase/(Decrease)
FY 2026/2027 Adopted
Total
Accountant I/II 1.00 0.00 1.00
Administrative Analyst I/II 3.00 (2.00) 1.00
Administrative Assistant 3.00 (2.00) 1.00
Administrative Clerk 2.00 (2.00) 0.00
Administrative Services Director 0.00 1.00 1.00
Administrative Services Manager 1.00 (1.00) 0.00
Administrative Specialist 0.00 1.00 1.00
Administrative Technician-Payroll 1.00 (1.00) 0.00
Assistant City Manager 1.00 (1.00) 0.00
Assistant City Manager/City Clerk 1.00 0.00 1.00
Assistant City Manager/Public Works Director 0.00 1.00 1.00 Assistant Planner 1.00 0.00 1.00
Associate Engineer/Civil Engineer 1.00 0.00 1.00
Associate Planner 1.00 0.00 1.00
Building & Safety Technician 0.00 1.00 1.00
City Manager 1.00 0.00 1.00
Code Compliance Officer I/II/Senior 1.00 0.00 1.00
Code Compliance Technician 1.00 (1.00) 0.00
Communication/Events Analyst 0.00 1.00 1.00
Communication/Events Specialist 1.00 (1.00) 0.00
Community & Economic Development Director 0.00 1.00 1.00 Community Development Manager 1.00 0.00 1.00
Community Development Specialist 0.00 1.00 1.00
Deputy City Clerk 1.00 0.00 1.00
Deputy City Manager/Chief Financial Officer 1.00 (1.00) 0.00 Deputy Public Works Director 1.00 0.00 1.00
Director of Finance/City Treasurer 0.00 1.00 1.00
Economic Development Analyst 1.00 0.00 1.00
Economic Development Manager 1.00 (1.00) 0.00
Engineeering Manager 1.00 0.00 1.00
Executive Assistant 1.00 (1.00) 0.00
Facilities/Parks Maintenance Crew Leader 1.00 (1.00) 0.00 Facilities/Parks Maintenance Worker 12.00 0.00 12.00
Finance Manager 1.00 0.00 1.00
Finance Tehnician 0.00 2.00 2.00
Human Resources & Risk Management Analyst 0.00 1.00 1.00 Human Resources Technician 1.00 (1.00) 0.00
Information Technology Manager 0.00 1.00 1.00
Management Analyst 0.00 4.00 4.00
Mechanic I/II 1.00 1.00 2.00
Neighborhood Preservation Officer I/II/Senior 4.00 0.00 4.00 Permit Technician 1.00 0.00 1.00
Planning Technician 1.00 (1.00) 0.00
Project Manager 1.00 0.00 1.00
Public Works Manager-Field Operations/Utilities 1.00 (1.00) 0.00 Public Works Supervisor 1.00 1.00 2.00
Senior Accountant 1.00 0.00 1.00
Senior Building Inspector 1.00 0.00 1.00
Senior Planner 1.00 0.00 1.00
Street Maintenance Crew Leader 1.00 (1.00) 0.00
Street Maintenance Worker I/II/III 8.00 1.00 9.00
Theater Technician I/II 1.00 0.00 1.00
Wastewater Collection Operator I/II/III 5.00 1.00 6.00
Wastewater Crew Leader 1.00 (1.00) 0.00
Totals 72.00 0.00 72.00
Schedule of Personnel
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 27 Transfers

TRANSFERS IN / TRANSFER OUT FUND SUMMARY
FISCAL YEAR 2026/2027
Transfers In
Transfers Out
General
Fund
Capital
Projects
Street
Improvement
s
Other
Special
Revenue
Funds Totals
General Fund
Sanitation 150,000 1,650,000 250,000 - 2,050,000
Property Lease
General Operations
- - - 375,000 375,000
Traffic Safety 220,000 - - 220,000
Gas Tax - HUTA 740,000 - - - 740,000
Gas Tax - RMRA - - 134,930 - 134,930
Measure I - Local 80,000 - 444,700 - 524,700
Measure Y TOT - 2,750,000 600,000 500,000 3,850,000
Grants 26,861 - - - 26,861
SB 1383 Grant - - - 66,500 66,500
Refuse 105,000 - - - 105,000
Supplemental Law
Enforcement
150,000 - - - 150,000
Totals
$ - $ 1,775,000 $ 1,442,170 $ 297,580 $ 3,514,750
$ 1,471,861 $ 6,175,000 $ 2,871,800 $ 1,239,080 $ 11,757,741 Transfers
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 28 General Fund
The General Fund is the City’s primary operating fund. Revenues are available for general purposes and are used to fund the City’s operations including law enforcement and attorney services, public works and street maintenance as well as general operations and management of City services.

General Fund
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 29 General Fund Summary of Revenues &
Expenditures
Revenues vs Expenditures Summary
Revenue Actual Revenue Budgeted Expenditures Actual
Expenditures Budgeted
2024 2025 2026 2027
0 $10M
$20M
$30M
$40M
Comprehensive Fund Summary
Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Proposed
Budget
FY 2026
Projected
vs. FY 2027
Proposed
Budget (%
Change)
Beginning Fund Balance $18,312,272 $18,898,414 $20,808,938 $20,808,938 $15,011,627 -27.86% Revenues
Property Taxes $5,727,380 $6,032,560 $6,287,400 $6,289,900 $6,424,000 2.13% Sales Taxes $3,466,025 $3,325,536 $3,608,000 $3,498,368 $3,566,000 1.93% Transient Occupancy Taxes $8,107,699 $8,919,838 $8,839,000 $8,950,000 $9,255,000 3.41% Licenses & Permits $1,815,187 $1,732,527 $1,791,500 $1,791,500 $1,791,500 - Other Taxes $225,035 $211,878 $131,000 $156,000 $156,000 - Franchise Fees $950,090 $1,007,141 $1,187,000 $1,180,000 $1,180,000 - Current Service Charge $473,108 $685,347 $585,100 $585,100 $585,100 - Building & Safety Fees $558,417 $388,766 $805,600 $550,000 $550,000 - General Fines $237,112 $85,520 $125,000 $95,000 $95,000 - Use of Money & Property $684,196 $877,067 $476,000 $476,000 $476,000 - Miscellaneous $373,975 $296,961 $274,400 $274,400 $166,981 -39.15% Operating Transfers $2,290,449 $1,570,766 $1,240,631 $1,441,481 $1,471,861 2.11% Total Revenues $24,908,673 $25,133,907 $25,350,631 $25,287,749 $25,717,442 1.70% Expenditures
Personnel Services $7,650,278 $7,962,795 $8,825,500 $8,759,916 $9,653,820 10.20% Supplies $797,773 $644,102 $839,500 $780,700 $780,700 - General Fund Summary of Revenues & Expenditures
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 30 Expenditures by Department
Historical Expenditures by Department
Administrative Services City Attorney City Clerk
City Council Community & Economic Development Finance / Treasury Services Management Services Public Works Reserves / Interfund Transfers Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Proposed
Budget
FY 2026
Projected
vs. FY 2027
Proposed
Budget (%
Change)
Other Services & Charges $10,430,947 $10,906,381 $16,153,128 $15,707,300 $12,876,200 -18.02% Capital Outlay $690,445 $1,139,695 $995,000 $1,227,600 $1,225,600 -0.16% Debt Service $17,997 - - - - -
Reserve Set-Aside - - - - $400,000 -
Interfund Transfers $4,735,237 $2,570,409 $4,609,544 $4,609,544 $3,514,750 -23.75% Total Expenditures $24,322,677 $23,223,383 $31,422,672 $31,085,060 $28,451,070 -8.47% Total Revenues Less Expenditures $585,996 $1,910,524 -$6,072,041 -$5,797,311 -$2,733,628 -52.85% Ending Fund Balance $18,898,268 $20,808,938 $14,736,897 $15,011,627 $12,277,999 -18.21% $24M $23M
$31M
$28M
FY2024 FY2025 FY2026 FY2027
0 $10M
$20M
$30M
$40M
General Fund Summary of Revenues & Expenditures
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 31 FY27 Expenditures by Department
Administrative Services $2,649,116 9.31%
City Attorney $490,000 1.72%
City Clerk $951,903 3.35%
City Council $248,800 0.87%
Community & Economic
Development
$4,146,050 14.57%
Finance / Treasury Services $1,385,589 4.87%
Management Services $7,628,943 26.81%
Public Works $7,035,919 24.73%
Reserves / Interfund Transfers $3,914,750 13.76%
Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Proposed
Budget
FY 2026
Projected vs.

FY 2027
Proposed
Budget (%
Change)
City Council $186,127 $215,511 $264,400 $282,800 $248,800 -12.02% Management Services $6,564,354 $6,884,307 $6,995,346 $6,969,600 $7,628,943 9.46% City Clerk $520,533 $564,591 $720,000 $745,002 $951,903 27.77% Finance / Treasury Services $1,115,942 $1,152,433 $1,183,500 $1,251,602 $1,385,589 10.71% Administrative Services $1,759,631 $2,471,037 $2,337,233 $2,560,703 $2,649,116 3.45% City Attorney $401,937 $381,923 $526,000 $490,000 $490,000 - Public Works $5,630,692 $5,701,682 $6,872,749 $6,454,009 $7,035,919 9.02% Community & Economic
Development
$3,408,224 $3,281,490 $7,913,900 $7,721,799 $4,146,050 -46.31% Reserves / Interfund Transfers $4,735,237 $2,570,409 $4,609,544 $4,609,544 $3,914,750 -15.07% Total Expenditures $24,322,677 $23,223,383 $31,422,672 $31,085,060 $28,451,070 -8.47%

28.5M
Expenditures by Department
General Fund Summary of Revenues & Expenditures
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 32 Expenditures by Expense Type
Historical Expenditures by Expense Type
Capital Outlay Debt Service Interfund Transfers
Other Services & Charges Personnel Services Reserve Set-Aside Supplies
FY27 Expenditures by Expense Type
Capital Outlay $1,225,600 4.31%
Interfund Transfers $3,514,750 12.35%
Other Services & Charges $12,876,200 45.26%
Personnel Services $9,653,820 33.93%
Reserve Set-Aside $400,000 1.41%
Supplies $780,700 2.74%
Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Proposed
Budget
FY 2026
Projected vs.

FY 2027
Proposed
Budget (%
Change)
Personnel Services $7,650,278 $7,962,795 $8,825,500 $8,759,916 $9,653,820 10.20% Supplies $797,773 $644,102 $839,500 $780,700 $780,700 - Other Services & Charges $10,430,947 $10,906,381 $16,153,128 $15,707,300 $12,876,200 -18.02% Capital Outlay $690,445 $1,139,695 $995,000 $1,227,600 $1,225,600 -0.16% Debt Service $17,997 - - - - -
Reserve Set-Aside - - - - $400,000 -
$24M $23M
$31M
$28M
FY2024 FY2025 FY2026 FY2027
0 $10M
$20M
$30M
$40M

28.5M
Expenditures by Expense Type
General Fund Summary of Revenues & Expenditures
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 33 Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Proposed
Budget
FY 2026
Projected vs.

FY 2027
Proposed
Budget (%
Change)
Interfund Transfers $4,735,237 $2,570,409 $4,609,544 $4,609,544 $3,514,750 -23.75% Total Expenditures $24,322,677 $23,223,383 $31,422,672 $31,085,060 $28,451,070 -8.47% Fund Balance
General Fund Summary of Revenues & Expenditures
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 34 General Fund Detail of Revenues
Revenues by Revenue Type
Historical Revenue by Revenue Type
Building & Safety Fees Current Service Charge Franchise Fees General Fines Licenses & Permits Miscellaneous
Operating Transfers Other Taxes Property Taxes
Sales Taxes Transient Occupancy Taxes Use of Money & Property FY27 Revenues by Revenue Type
Building & Safety Fees $550,000 2.14%
Current Service Charge $585,100 2.28%
Franchise Fees $1,180,000 4.59%
General Fines $95,000 0.37%
Licenses & Permits $1,791,500 6.97%
Miscellaneous $166,981 0.65%
Operating Transfers $1,471,861 5.72%
Other Taxes $156,000 0.61%
Property Taxes $6,424,000 24.98%
Sales Taxes $3,566,000 13.87%
Transient Occupancy Taxes $9,255,000 35.99%
Use of Money & Property $476,000 1.85%
$25M $25M $25M $26M
FY2024 FY2025 FY2026 FY2027
0 $10M
$20M
$30M

25.7M
General Fund Detail of Revenues
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 35 Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Proposed
Budget
FY 2026
Projected vs.

FY 2027
Proposed
Budget (%
Change)
Property Taxes $5,727,380 $6,032,560 $6,287,400 $6,289,900 $6,424,000 2.13% Sales Taxes $3,466,025 $3,325,536 $3,608,000 $3,498,368 $3,566,000 1.93% Transient Occupancy Taxes $8,107,699 $8,919,838 $8,839,000 $8,950,000 $9,255,000 3.41% Licenses & Permits $1,815,187 $1,732,527 $1,791,500 $1,791,500 $1,791,500 - Other Taxes $225,035 $211,878 $131,000 $156,000 $156,000 - Franchise Fees $950,090 $1,007,141 $1,187,000 $1,180,000 $1,180,000 - Current Service Charge $473,108 $685,347 $585,100 $585,100 $585,100 - Building & Safety Fees $558,417 $388,766 $805,600 $550,000 $550,000 - General Fines $237,112 $85,520 $125,000 $95,000 $95,000 - Use of Money & Property $684,196 $877,067 $476,000 $476,000 $476,000 - Miscellaneous $373,975 $296,961 $274,400 $274,400 $166,981 -39.15% Operating Transfers $2,290,449 $1,570,766 $1,240,631 $1,441,481 $1,471,861 2.11% Total Revenues $24,908,673 $25,133,907 $25,350,631 $25,287,749 $25,717,442 1.70% Revenues by Revenue Type
General Fund Detail of Revenues
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 36 General Fund Detail of Expenditures by
Department
General Fund Departments
City Council
City Manager (Management Services)
City Clerk
City Attorney
Adminstrative Services
Community & Economic Development
Finance/Treasury Services
Public Works
General Fund Detail of Expenditures by Department
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 37 City Council
The City Council consists of five Council Members who are elected to serve four-year terms and is the legislative authority that creates the policies and laws under which the City operates. The City Council appoints a mayor annually for a one-year term. The City Council appoints the City Manager, City Attorney and City Clerk and ratifies appointments to the City Council Advisory Boards and Commissions. Members of the City Council are appointed to serve on internal subcommittees, advisory boards, commissions, and inter-agency committees.

Expenditures by Expense Type
Historical Expenditures by Expense Type
Other Services & Charges Personnel Services Supplies
FY27 Expenditures by Expense Type
Other Services & Charges $129,200 51.93%
Personnel Services $119,100 47.87%
Supplies $500 0.20%
Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Proposed
Budget
FY 2026
Projected vs.

FY 2027
Proposed
Budget (%
Change)
Personnel Services $125,198 $117,638 $117,000 $119,100 $119,100 - $$118866KK
$$221166KK
$$226644KK
$$224499KK
FY2024 FY2025 FY2026 FY2027
0 $100K
$200K
$300K
249K
Expenditures by Expense Type
City Council
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 38 Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Proposed
Budget
FY 2026
Projected vs.

FY 2027
Proposed
Budget (%
Change)
Supplies $2,040 $4,907 $14,500 $14,500 $500 -96.6%
Other Services & Charges $58,890 $92,965 $132,900 $149,200 $129,200 -13.4% Total Expenditures $186,127 $215,511 $264,400 $282,800 $248,800 -12.0% Expenditures by Object
Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Proposed
Budget
FY 2026
Projected vs.

FY 2027
Proposed
Budget (%
Change)
Salaries $27,824 $27,577 $31,000 $30,000 $30,000 -
Direct Benefits $97,373 $90,061 $86,000 $89,100 $89,100 - Office Expense $579 $298 $500 $500 $500 -
Special Department
Expense
$1,461 $4,610 $14,000 $14,000 - -100.0%
Telephone Expense $558 $499 $600 $600 $600 -
Printing Expense $19 - $100 $100 $100 -
Membership & Dues $4,185 $4,293 $5,500 $5,500 $5,500 -
Meetings - Non Travel $3,424 $3,694 $6,000 $6,000 $6,000 - Discretionary Training $10,921 $15,777 $14,000 $14,000 $14,000 - Mileage Reimbursement $154 $402 $1,000 $1,000 $1,000 -
Discretionary Economic
Develop
$2,715 $21,300 $35,700 $45,000 $45,000 -
Professional Services - $7,001 $30,000 $20,000 - -100.0% Interagency Support - - - $17,000 $17,000 -
Community Sponsored
Programs
$36,913 $40,000 $40,000 $40,000 $40,000 -
Total Expenditures $186,127 $215,511 $264,400 $282,800 $248,800 -12.0% Expenditures by Object
City Council
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 39 City Manager (Management Services)
The City Manager acts as the administrative head of the City Government under the direction and control of the City Council. Under this direction, the City Manager is responsible for efficiently managing all City operations. The City Manager’s office provides professional leadership to the Executive Team to enable them to serve and support the community in a responsive and resourceful manner. Functions of the City Manager’s Office include coordinating the implementation and compliance of City Council policies and procedures, oversight of public safety contracts, and providing overall direction to the departments that administer City procedures and services. The office also coordinates intergovernmental relations, legislative advocacy, and administration of the City’s communications, media relations, and public information program.

Expenditures by Division
Historical Expenditures by Division
City Manager Law Enforcement
$7M $7M $7M
$8M
FY2024 FY2025 FY2026 FY2027
0 $3M
$5M
$8M
$10M
City Manager (Management Services)
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 40 FY27 Expenditures by Division
City Manager $456,943 5.99%
Law Enforcement $7,172,000 94.01%
Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Proposed
Budget
FY 2026
Projected vs.

FY 2027
Proposed
Budget (%
Change)
City Manager $285,841 $389,118 $346,700 $346,700 $456,943 31.8% Law Enforcement $6,278,512 $6,495,189 $6,648,646 $6,622,900 $7,172,000 8.3% Total Expenditures $6,564,354 $6,884,307 $6,995,346 $6,969,600 $7,628,943 9.5% Expenditures by Expense Type
Historical Expenditures by Expense Type
Other Services & Charges Personnel Services Supplies

7.63M
Expenditures by Division
$7M $7M $7M
$8M
FY2024 FY2025 FY2026 FY2027
0 $3M
$5M
$8M
$10M
City Manager (Management Services)
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 41 Expenditures by Object
Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Proposed
Budget
FY 2026
Projected vs.

FY 2027
Proposed
Budget (%
Change)
Salaries $182,425 $252,340 $218,300 $222,800 $290,548 30.4% Direct Benefits $92,549 $123,580 $111,000 $97,801 $139,915 43.1% Office Expense $368 $46 $1,000 $1,000 $1,000 -
Special Department
Expense
$1,977 $2,145 $7,500 $7,500 $7,500 -
Membership & Dues $1,320 $1,200 $1,800 $1,800 $1,800 -
Meetings - Non Travel $1,108 $648 $1,000 $1,000 $1,000 - Salaries Overtime $106 - - $5,000 $5,000 -
Direct Benefits-Cafeteria $600 $3,305 - $3,000 $3,000 - Auto Allowance $4 $722 - $700 $1,080 54.3%
Publications $521 $838 $1,100 $1,100 $1,100 -
Travel-Conf. & Meetings $4,863 $4,294 $5,000 $5,000 $5,000 - Contractual Services $6,038,156 $6,261,418 $6,506,900 $6,506,900 $7,056,000 8.4% Contractual Services O/T $234,408 $220,345 $100,000 $100,000 $100,000 - Cal Id Fingerprinting $5,948 $5,799 $6,000 $6,000 $6,000 - COPS Grant Expenditures - $7,627 $35,746 $10,000 $10,000 - Total Expenditures $6,564,354 $6,884,307 $6,995,346 $6,969,600 $7,628,943 9.5% Expenditures by Object
City Manager (Management Services)
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 42 City Clerk
The City Clerk’s office maintains official records for the City and custody of the City Seal; prepares agenda packets and minutes for meetings of the City Council, Fire Protection District and Successor Agency; maintains Legislative History; conducts municipal elections; prepares and posts legal documents; and is responsible for maintaining the City’s Records Management Program including all legislative actions ensuring transparency to the public.

The Department is led by the Assistant City Manager/City Clerk and is supported by their support staff which consists of a Deputy City Clerk and Administrative Assistant.

Expenditures by Expense Type
Historical Expenditures by Expense Type
Other Services & Charges Personnel Services Supplies
$$552211KK
$$556655KK
$$772200KK
$$995522KK
FY2024 FY2025 FY2026 FY2027
0 $250K
$500K
$750K
$1,000K
City Clerk
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 43 FY27 Expenditures by Expense Type
Other Services & Charges $254,900 26.78%
Personnel Services $690,503 72.54%
Supplies $6,500 0.68%
Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Proposed
Budget
FY 2026
Projected vs.

FY 2027
Proposed
Budget (%
Change)
Personnel Services $268,613 $331,520 $494,300 $510,602 $690,503 35.2% Supplies $6,476 $4,741 $6,500 $6,500 $6,500 -
Other Services & Charges $245,444 $228,329 $219,200 $227,900 $254,900 11.8% Total Expenditures $520,533 $564,591 $720,000 $745,002 $951,903 27.8% 952K
Expenditures by Expense Type
City Clerk
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 44 City Attorney
The Office of the City Attorney consists of a contract City Attorney. The City Attorney attends regular and special meetings of the City Council as well as the Planning Commission, as necessary and requested. Legal services for enforcement matters are also contracted on an as needed basis. The office also is responsible for drafting and reviewing ordinances, resolutions, contracts, and other legal documents essential to City operations.

Expenditures by Expense Type
Historical Expenditures by Expense Type
Other Services & Charges
FY27 Expenditures by Expense Type
Other Services & Charges $490,000 100.00%
Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Proposed
Budget
FY 2026
Projected vs.

FY 2027
Proposed
Budget (%
Change)
Other Services & Charges $401,937 $381,923 $526,000 $490,000 $490,000 - Total Expenditures $401,937 $381,923 $526,000 $490,000 $490,000 - $$440022KK $$338822KK
$$552266KK
$$449900KK
FY2024 FY2025 FY2026 FY2027
0 $200K
$400K
$600K
490K
Expenditures by Expense Type
City Attorney
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 45 Expenditures by Object
Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Proposed
Budget
FY 2026
Projected vs.

FY 2027
Proposed
Budget (%
Change)
Prof. Services- Legal $282,007 $290,696 $426,000 $415,000 $415,000 - Prof. Services- Other
Attorney
$97,543 $70,772 $75,000 $50,000 $50,000 -
Advertising - Legal $22,387 $20,456 $25,000 $25,000 $25,000 - Total Expenditures $401,937 $381,923 $526,000 $490,000 $490,000 - Expenditures by Object
City Attorney
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 46 Administrative Services
The Administrative Services Department is responsible for the management and administration of centralized Human Resources and Risk Management functions within the City organization, including recruitment, employee and labor relations, development and implementation of related policies and procedures, training and professional development, employee engagement, compensation and classification, benefits administration, general liability and workers’ compensation claims administration, and citywide contract execution and insurance compliance.

The communication and events office serves as the primary media contact and coordinates the public information component for the City. This includes drafting press releases, public service announcements, and designing and distributing outreach materials. This office is also responsible for updating and maintaining the City’s website and Public Educational and Government (PEG) access television channel. The information technology office is responsible for all software, hardware, network infrastructure including cybersecurity and data integrity. These services are delivered by in-house staff and supplemented by contracted technical experts.

The department is also responsible for the collection of Transient Occupancy Tax (TOT) and the Big Bear Lake Tourism Business Improvement District (TBID) assessment, along with administration of the City’s vacation rental permitting program.

The Department is led by the Administrative Services Director and is supported by a team of four team members.

Administrative Services
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 47 Expenditures by Division
Historical Expenditures by Division
Information Technology Performing Arts Center (PAC) Administration Staff Services / Risk Management FY27 Expenditures by Division
Information Technology $1,212,755 45.78%
Performing Arts Center (PAC)
Administration
$66,270 2.50%
Staff Services / Risk Management $1,370,091 51.72%
Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Budgeted
FY 2026
Projected vs.

FY 2027
Proposed
Budget (%
Change)
Staff Services / Risk
Management
$972,438 $1,326,071 $1,317,773 $1,385,803 $1,370,091 -1.1% Performing Arts Center
(PAC) Administration
$95,586 $70,297 $72,900 $78,401 $66,270 -15.5%
Information Technology $691,608 $1,074,669 $946,560 $1,096,500 $1,212,755 10.6% Total Expenditures $1,759,631 $2,471,037 $2,337,233 $2,560,703 $2,649,116 3.5% $2M
$2M $2M
$3M
FY2024 FY2025 FY2026 FY2027
0 $1M
$2M
$3M

2.65M
Expenditures by Division
Administrative Services
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 48 Expenditures by Expense Type
Historical Expenditures by Expense Type
Capital Outlay Debt Service Other Services & Charges
Personnel Services Supplies
$2M
$2M $2M
$3M
FY2024 FY2025 FY2026 FY2027
0 $1M
$2M
$3M
Administrative Services
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 49 Community & Economic Development
The Community & Economic Development Department integrates planning, development services, and economic development functions to support a high quality of life, a resilient local economy, and the orderly growth of the City of Big Bear Lake. The Department is responsible for administration of the City’s Planning, Building & Safety, Business Licensing, Economic Development, and Neighborhood Preservation/Code Enforcement programs.

The Department oversees development review and entitlement processes; enforces building, zoning, and municipal codes; manages business licensing and support services; and advances economic development initiatives focused on business retention, attraction, and workforce support. Through these integrated services, the Department facilitates responsible development, protects public health and safety, preserves the character and livability of the community, and supports a sustainable, tourism-driven economy aligned with the City’s strategic priorities.

The Department is led by the Community & Economic Development Director and is supported by a team of sixteen team members.

Community & Economic Development
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 50 Expenditures by Division
Historical Expenditures by Division
Building & Safety Economic Development / Tourism Management Planning Planning Commission
FY27 Expenditures by Division
Building & Safety $992,803 23.95%
Economic Development / Tourism
Management
$1,715,884 41.39%
Planning $1,405,863 33.91%
Planning Commission $31,500 0.76%
Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Proposed
Budget
FY 2026
Projected vs.

FY 2027
Proposed
Budget (%
Change)
Planning $1,126,163 $857,260 $4,658,400 $4,497,300 $1,405,863 -68.7% Planning Commission $28,940 $33,482 $35,500 $31,500 $31,500 - Economic Development /
Tourism Management
$1,177,273 $1,479,566 $2,057,100 $2,184,900 $1,715,884 -21.5% Building & Safety $1,075,848 $911,181 $1,162,900 $1,008,099 $992,803 -1.5% Total Expenditures $3,408,224 $3,281,490 $7,913,900 $7,721,799 $4,146,050 -46.3% $3M $3M
$8M
$4M
FY2024 FY2025 FY2026 FY2027
0 $3M
$5M
$8M
$10M

4.15M
Expenditures by Division
Community & Economic Development
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 51 Expenditures by Expense Type
Historical Expenditures by Expense Type
Other Services & Charges Personnel Services Supplies
$3M $3M
$8M
$4M
FY2024 FY2025 FY2026 FY2027
0 $3M
$5M
$8M
$10M
Community & Economic Development
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 52 Finance/Treasury Services
The Finance/Treasury Services Department provides a wide range of support services to other City departments. These services include budget coordination; financial reporting; payroll processing; billing and accounts receivable; accounts payable and cash disbursements; cash management and investing; cashiering; general ledger accounting; internal and external audit coordination; fixed asset management; purchasing, and the preparation of the City’s annual budget and the annual financial report.

The Department is overseen by the Director of Finance/City Treasurer to provide all fiscal services for the City and reports to the City Manager. This position is supported in completing the duties of the Finance/Treasury Services Department by the Finance Manager and their support staff which consist of one Senior Accountant, one Accountant I/II and two Finance Technicians.

Finance/Treasury Services
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 53 Expenditures by Division
Historical Expenditures by Division
Finance General Government Successor Administration
FY27 Expenditures by Division
Finance $866,174 62.51%
General Government $262,416 18.94%
Successor Administration $256,999 18.55%
Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Proposed
Budget
FY 2026
Projected vs.

FY 2027
Proposed
Budget (%
Change)
Finance $679,732 $740,647 $690,500 $756,301 $866,174 14.5% General Government $258,693 $243,390 $243,000 $245,302 $262,416 7.0% Successor Administration $177,517 $168,396 $250,000 $249,999 $256,999 2.8% Total Expenditures $1,115,942 $1,152,433 $1,183,500 $1,251,602 $1,385,589 10.7% $$$111,,,111111666KKK
$$$111,,,111555222KKK $$$111,,,111888444KKK
$$$111,,,333888666KKK
FY2024 FY2025 FY2026 FY2027
0 $500K
$1,000K
$1,500K

1.39M
Expenditures by Division
Finance/Treasury Services
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 54 Expenditures by Expense Type
Historical Expenditures by Expense Type
Capital Outlay Other Services & Charges Personnel Services Supplies
$$$111,,,111111666KKK
$$$111,,,111555222KKK $$$111,,,111888444KKK
$$$111,,,333888666KKK
FY2024 FY2025 FY2026 FY2027
0 $500K
$1,000K
$1,500K
Finance/Treasury Services
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 55 Public Works
The Public Works Department is responsible for the construction, maintenance and operation of the City’s infrastructure, which includes City streets and roads, parking lots, parks, trails and facilities. The Public Works Department is also responsible for snow removal from City streets and roads, sidewalks and parking lots, maintenance of street lighting, and maintenance for the Village Landscape Lighting and Maintenance District located in the City’s downtown shopping area, as well as maintenance of all City vehicles and equipment.

Services include engineering, designing and overseeing the construction of city-built capital improvements, review and oversight of engineering aspects for development projects, water quality management, maintenance and repairs of city parks and trails, and transportation management and operations.

Additionally, the Department provides and oversees the technical and specialized maintenance of the public infrastructure located within the City’s rights-of-way. Services include the coordination, maintenance and operation of traffic facilities, roadways, storm drains, sidewalk and street maintenance, disaster/emergency operation response, snow removal throughout the City, management and maintenance of the City’s fleet of vehicles and equipment, and oversees maintenance of all City-owned buildings and facilities.

Public Works
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 56 Expenditures by Division
Historical Expenditures by Division
Animal Regulation City Parking Lots & Facilities City Parks & Trails Civic Center Engineering PAC Operations & Maintenance
Street Lighting Street Maintenance & Snow Removal Traffic Utilities Vehicle Maintenance
FY27 Expenditures by Division
Animal Regulation $63,902 0.91%
City Parking Lots & Facilities $448,611 6.38%
City Parks & Trails $1,210,265 17.20%
Civic Center $427,364 6.07%
Engineering $724,942 10.30%
PAC Operations & Maintenance $271,336 3.86%
Street Lighting $102,200 1.45%
Street Maintenance & Snow
Removal
$3,409,672 48.46%
Traffic Utilities $17,000 0.24%
Vehicle Maintenance $360,627 5.13%
$6M $6M
$7M $7M
FY2024 FY2025 FY2026 FY2027
0 $3M
$5M
$8M

7.04M
Public Works
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 57 Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Proposed
Budget
FY 2026
Projected vs.

FY 2027
Proposed
Budget (%
Change)
Traffic Utilities $11,299 $12,830 $14,000 $17,000 $17,000 - Animal Regulation $57,486 $59,301 $66,400 $62,602 $63,902 2.1% Street Maintenance & Snow
Removal
$2,830,162 $2,837,838 $3,380,800 $2,930,909 $3,409,672 16.3% Vehicle Maintenance $194,977 $281,903 $236,400 $229,100 $360,627 57.4% Street Lighting $88,531 $93,655 $107,000 $102,200 $102,200 - City Parking Lots & Facilities $355,668 $381,501 $474,500 $464,490 $448,611 -3.4% City Parks & Trails $729,375 $915,080 $1,081,300 $1,168,405 $1,210,265 3.6% Civic Center $333,336 $323,806 $467,800 $444,802 $427,364 -3.9% Engineering $817,128 $583,438 $742,449 $775,701 $724,942 -6.5% PAC Operations &
Maintenance
$212,730 $212,330 $302,100 $258,800 $271,336 4.8%
Total Expenditures $5,630,692 $5,701,682 $6,872,749 $6,454,009 $7,035,919 9.0% Expenditures by Expense Type
Historical Expenditures by Expense Type
Capital Outlay Other Services & Charges Personnel Services Supplies
Expenditures by Division
$6M $6M
$7M $7M
FY2024 FY2025 FY2026 FY2027
0 $3M
$5M
$8M
Public Works
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 58 Waste Management Funds
Sanitation (Wastewater) Fund
The Sanitation Fund collects sewer service charges, licenses, and permits used to fund the City’s operations and maintenance of the sewer system. In addition, Big Bear Area Regional Wastewater Agency (“BBARWA”) fees are collected as a direct pass through to BBARWA for waste water treatment services.

Refuse (Solid Waste) Fund
The City maintains two public sites (“Clean Bear” Sites) for trash disposal to serve both residents and tourists and contracts with a third party for trash collection and disposal. The Refuse fund is funded by a refuse service fee which is collected on the property tax roll. Fees collected on behalf of the City’s contracted waste hauler, Big Bear Disposal, are also collected on the tax roll as a direct pass through.

Revenues vs Expenditures Summary
Revenue Actual Revenue Budgeted Expenditures Actual
Expenditures Budgeted
2024 2025 2026 2027
0 $5M
$10M
$15M
$20M
Waste Management Funds
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 59 Revenues by Fund
Historical Revenue by Fund
Refuse Sanitation
FY27 Revenues by Fund
Refuse $5,578,000 36.80%
Sanitation $9,579,000 63.20%
Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Proposed
Budget
FY 2026
Projected vs.

FY 2027
Proposed
Budget (%
Change)
Sanitation $7,387,807 $8,154,244 $8,540,310 $8,556,040 $9,579,000 11.96% Refuse $4,634,808 $5,115,256 $5,454,787 $5,437,787 $5,578,000 2.58% Total Revenues $12,022,615 $13,269,500 $13,995,097 $13,993,827 $15,157,000 8.31% $12M
$13M
$14M
$15M
FY2024 FY2025 FY2026 FY2027
0 $5M
$10M
$15M
$20M

15.2M
Revenues by Fund
Waste Management Funds
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 60 Expenditures by Division
Historical Expenditures by Division
Refuse Sewer
FY27 Expenditures by Division
Refuse $5,651,889 34.93%
Sewer $10,527,531 65.07%
Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Proposed
Budget
FY 2026
Projected vs.

FY 2027
Proposed
Budget (%
Change)
Sewer $8,034,627 $7,614,930 $10,646,112 $10,655,812 $10,527,531 -1.20% Refuse $4,408,912 $4,947,152 $5,569,762 $5,511,033 $5,651,889 2.56% Total Expenditures $12,443,539 $12,562,082 $16,215,874 $16,166,845 $16,179,420 0.08% $12M $13M
$16M $16M
FY2024 FY2025 FY2026 FY2027
0 $5M
$10M
$15M
$20M

16.2M
Expenditures by Division
Waste Management Funds
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 61 Expenditures by Expense Type
Historical Expenditures by Expense Type
Capital Outlay Interfund Transfers Other Services & Charges Personnel Services Supplies
FY27 Expenditures by Expense Type
Capital Outlay $15,000 0.09%
Interfund Transfers $2,155,000 13.32%
Other Services & Charges $10,960,300 67.74%
Personnel Services $2,862,720 17.69%
Supplies $186,400 1.15%
Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Proposed
Budget
FY 2026
Projected vs.

FY 2027
Proposed
Budget (%
Change)
Personnel Services $2,258,405 $2,466,525 $2,694,800 $2,673,613 $2,862,720 7.07% Supplies $127,130 $104,094 $146,000 $156,000 $186,400 19.49% Other Services & Charges $8,058,963 $9,112,703 $9,970,022 $9,975,380 $10,960,300 9.87% Capital Outlay - - $40,000 $55,000 $15,000 -72.73%
Interfund Transfers $1,999,042 $878,760 $3,365,052 $3,306,852 $2,155,000 -34.83% Total Expenditures $12,443,539 $12,562,082 $16,215,874 $16,166,845 $16,179,420 0.08% $12M $13M
$16M $16M
FY2024 FY2025 FY2026 FY2027
0 $5M
$10M
$15M
$20M

16.2M
Expenditures by Expense Type
Waste Management Funds
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 62 Sanitation (Wastewater) Fund
Revenues vs Expenditures Summary
Revenue Actual Revenue Budgeted Expenditures Actual
Expenditures Budgeted
2024 2025 2026 2027
0 $3M
$5M
$8M
$10M
$13M
Comprehensive Fund Summary
Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Proposed
Budget
FY 2026
Projected
vs. FY 2027
Proposed
Budget (%
Change)
Beginning Fund Balance $5,748,497 $5,101,676 $5,640,989 $5,640,989 $3,541,217 -37.22% Revenues
Licenses & Permits $42,720 $24,705 $31,500 $32,000 $32,000 - Current Service Charge $7,117,153 $7,866,140 $8,378,810 $8,394,040 $9,417,000 12.19% Use of Money & Property $226,967 $263,399 $130,000 $130,000 $130,000 - Miscellaneous $967 - - - - -
Total Revenues $7,387,807 $8,154,244 $8,540,310 $8,556,040 $9,579,000 11.96% Expenditures
Personnel Services $1,613,175 $1,757,166 $1,915,200 $1,942,300 $2,009,431 3.46% Supplies $118,643 $103,279 $141,000 $151,000 $151,000 - Other Services & Charges $4,408,768 $4,980,726 $5,429,860 $5,445,660 $6,302,100 15.73% Capital Outlay - - - $15,000 $15,000 -
Interfund Transfers $1,894,042 $773,760 $3,160,052 $3,101,852 $2,050,000 -33.91% Total Expenditures $8,034,627 $7,614,930 $10,646,112 $10,655,812 $10,527,531 -1.20% Total Revenues Less Expenditures -$646,820 $539,314 -$2,105,802 -$2,099,772 -$948,531 -54.83% Ending Fund Balance $5,101,677 $5,640,990 $3,535,187 $3,541,217 $2,592,686 -26.79% Sanitation (Wastewater) Fund
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 63 Revenues by Revenue Type
Historical Revenue by Revenue Type
Current Service Charge Licenses & Permits Miscellaneous Use of Money & Property
FY27 Revenues by Revenue Type
Current Service Charge $9,417,000 98.31%
Licenses & Permits $32,000 0.33%
Use of Money & Property $130,000 1.36%
Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Proposed
Budget
FY 2026
Projected vs.

FY 2027
Proposed
Budget (%
Change)
Licenses & Permits $42,720 $24,705 $31,500 $32,000 $32,000 - Current Service Charge $7,117,153 $7,866,140 $8,378,810 $8,394,040 $9,417,000 12.19% Use of Money & Property $226,967 $263,399 $130,000 $130,000 $130,000 - Miscellaneous $967 - - - - -
Total Revenues $7,387,807 $8,154,244 $8,540,310 $8,556,040 $9,579,000 11.96% $7M
$8M $9M
$10M
FY2024 FY2025 FY2026 FY2027
0 $3M
$5M
$8M
$10M
$13M

9.58M
Revenues by Revenue Type
Sanitation (Wastewater) Fund
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 64 Expenditures by Expense Type
Historical Expenditures by Expense Type
Capital Outlay Interfund Transfers Other Services & Charges Personnel Services Supplies
FY27 Expenditures by Expense Type
Capital Outlay $15,000 0.14%
Interfund Transfers $2,050,000 19.47%
Other Services & Charges $6,302,100 59.86%
Personnel Services $2,009,431 19.09%
Supplies $151,000 1.43%
Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Proposed
Budget
FY 2026
Projected vs.

FY 2027
Proposed
Budget (%
Change)
Personnel Services $1,613,175 $1,757,166 $1,915,200 $1,942,300 $2,009,431 3.46% Supplies $118,643 $103,279 $141,000 $151,000 $151,000 - Other Services & Charges $4,408,768 $4,980,726 $5,429,860 $5,445,660 $6,302,100 15.73% Capital Outlay - - - $15,000 $15,000 -
Interfund Transfers $1,894,042 $773,760 $3,160,052 $3,101,852 $2,050,000 -33.91% Total Expenditures $8,034,627 $7,614,930 $10,646,112 $10,655,812 $10,527,531 -1.20% $8M $8M
$11M $11M
FY2024 FY2025 FY2026 FY2027
0 $5M
$10M
$15M

10.5M
Expenditures by Expense Type
Sanitation (Wastewater) Fund
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 65 Fund Balance
Sanitation (Wastewater) Fund
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 66 Refuse (Solid Waste) Fund
Revenues vs Expenditures Summary
Revenue Actual Revenue Budgeted Expenditures Actual
Expenditures Budgeted
2024 2025 2026 2027
0 $2M
$4M
$6M
Comprehensive Fund Summary
Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Proposed
Budget
FY 2026
Projected
vs. FY 2027
Proposed
Budget (%
Change)
Beginning Fund Balance $1,181,091 $1,406,987 $1,575,090 $1,575,090 $1,501,844 -4.65% Revenues
Subventions & Grants $5,000 $5,000 $5,000 $5,000 $5,000 - Current Service Charge $4,576,795 $5,050,874 $5,361,200 $5,349,200 $5,491,500 2.66% Use of Money & Property $47,438 $55,119 $15,000 $15,000 $15,000 - Operating Transfers $5,575 $4,262 $73,587 $68,587 $66,500 -3.04% Total Revenues $4,634,808 $5,115,256 $5,454,787 $5,437,787 $5,578,000 2.58% Expenditures
Personnel Services $645,230 $709,360 $779,600 $731,313 $853,289 16.68% Supplies $8,487 $816 $5,000 $5,000 $35,400 608.00%
Other Services & Charges $3,650,195 $4,131,977 $4,540,162 $4,529,720 $4,658,200 2.84% Capital Outlay - - $40,000 $40,000 - -100.00%
Interfund Transfers $105,000 $105,000 $205,000 $205,000 $105,000 -48.78% Total Expenditures $4,408,912 $4,947,152 $5,569,762 $5,511,033 $5,651,889 2.56% Total Revenues Less Expenditures $225,896 $168,103 -$114,975 -$73,246 -$73,889 0.88% Ending Fund Balance $1,406,987 $1,575,090 $1,460,115 $1,501,844 $1,427,955 -4.92% Refuse (Solid Waste) Fund
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 67 Revenues by Revenue Type
Historical Revenue by Revenue Type
Current Service Charge Operating Transfers Subventions & Grants Use of Money & Property
FY27 Revenues by Revenue Type
Current Service Charge $5,491,500 98.45%
Operating Transfers $66,500 1.19%
Subventions & Grants $5,000 0.09%
Use of Money & Property $15,000 0.27%
Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Proposed
Budget
FY 2026
Projected vs.

FY 2027
Proposed
Budget (%
Change)
Subventions & Grants $5,000 $5,000 $5,000 $5,000 $5,000 - Current Service Charge $4,576,795 $5,050,874 $5,361,200 $5,349,200 $5,491,500 2.66% Use of Money & Property $47,438 $55,119 $15,000 $15,000 $15,000 - Operating Transfers $5,575 $4,262 $73,587 $68,587 $66,500 -3.04% Total Revenues $4,634,808 $5,115,256 $5,454,787 $5,437,787 $5,578,000 2.58% $5M
$5M $5M $6M
FY2024 FY2025 FY2026 FY2027
0 $2M
$4M
$6M

5.58M
Revenues by Revenue Type
Refuse (Solid Waste) Fund
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 68 Expenditures by Expense Type
Historical Expenditures by Expense Type
Capital Outlay Interfund Transfers Other Services & Charges Personnel Services Supplies
FY27 Expenditures by Expense Type
Interfund Transfers $105,000 1.86%
Other Services & Charges $4,658,200 82.42%
Personnel Services $853,289 15.10%
Supplies $35,400 0.63%
Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Proposed
Budget
FY 2026
Projected vs.

FY 2027
Proposed
Budget (%
Change)
Personnel Services $645,230 $709,360 $779,600 $731,313 $853,289 16.68% Supplies $8,487 $816 $5,000 $5,000 $35,400 608.00%
Other Services & Charges $3,650,195 $4,131,977 $4,540,162 $4,529,720 $4,658,200 2.84% Capital Outlay - - $40,000 $40,000 - -100.00%
Interfund Transfers $105,000 $105,000 $205,000 $205,000 $105,000 -48.78% Total Expenditures $4,408,912 $4,947,152 $5,569,762 $5,511,033 $5,651,889 2.56% $4M
$5M
$6M $6M
FY2024 FY2025 FY2026 FY2027
0 $2M
$4M
$6M

5.65M
Expenditures by Expense Type
Refuse (Solid Waste) Fund
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 69 Fund Balance
Refuse (Solid Waste) Fund
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 70 Capital Project Funds
Capital Projects Funds are used to account for street improvement, infrastructure and other capital improvement projects as well as asset acquisitions. The Capital Projects Funds do not have a recurring source of funds as all sources of fund are project specific. We maintain two Capital Project Funds.

The budget for capital projects is established based on the estimated cost and approved funding sources. As actual expenditures are incurred, the specified funding sources are transferred into the Capital Project Funds to cover the costs incurred by each project. Typical funding sources include grants, transpiration funds, reserves and unassigned fund balances to name a few.

Capital Projects Fund
The Capital Projects Fund accounts for the general capital improvements of the City including improvements to facilities, sanitation infrastructure, parks and trails, and the purchase of vehicles and equipment in support of our citywide operations.

Street Improvements Fund
The Street Improvements Fund accounts for all street-related improvements, including street rehabilitation, street signage upgrades, and design of all street-related infrastructure.

Revenues vs Expenditures Summary
Revenue Actual Revenue Budgeted Expenditures Actual
Expenditures Budgeted
2024 2025 2026 2027
0 $5M
$10M
$15M
$20M
Capital Project Funds
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 71 Revenues by Fund
Historical Revenue by Fund
Capital Projects Street Improvements
FY27 Revenues by Fund
Capital Projects $6,175,000 68.26%
Street Improvements $2,871,800 31.74%
Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Proposed
Budget
FY 2026
Projected vs.

FY 2027
Proposed
Budget (%
Change)
Capital Projects $6,260,156 $5,828,714 $8,710,440 $7,768,674 $6,175,000 -20.51% Street Improvements $2,196,663 $3,302,340 $6,922,340 $6,122,340 $2,871,800 -53.09% Total Revenues $8,456,819 $9,131,054 $15,632,780 $13,891,014 $9,046,800 -34.87% $8M
$9M
$16M
$9M
FY2024 FY2025 FY2026 FY2027
0 $5M
$10M
$15M
$20M

9.05M
Revenues by Fund
Capital Project Funds
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 72 Expenditures by Division
Historical Expenditures by Division
Capital Improvements Capital Sanitation Improvements Capital Street Improvements FY27 Expenditures by Division
Capital Improvements $4,525,000 50.02%
Capital Sanitation Improvements $1,650,000 18.24%
Capital Street Improvements $2,871,800 31.74%
Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Proposed
BudgetFY26/27
FY 2026
Projected vs.

FY 2027
Proposed
BudgetFY26/27 (%
Change)
Capital Improvements $5,328,805 $5,436,694 $5,750,388 $4,866,821 $4,525,000 -7.02% Capital Sanitation
Improvements
$931,351 $392,020 $2,960,052 $2,901,853 $1,650,000 -43.14% Capital Street Improvements $2,196,663 $3,302,340 $6,922,340 $6,122,340 $2,871,800 -53.09% Total Expenditures $8,456,819 $9,131,054 $15,632,780 $13,891,014 $9,046,800 -34.87% $8M
$9M
$16M
$9M
FY2024 FY2025 FY2026 FY2027
0 $5M
$10M
$15M
$20M

9.05M
Expenditures by Division
Capital Project Funds
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 73 Capital Projects Fund
Revenues vs Expenditures Summary
Revenue Actual Revenue Budgeted Expenditures Actual
Expenditures Budgeted
2024 2025 2026 2027
0 $3M
$5M
$8M
$10M
Comprehensive Fund Summary
Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Proposed
BudgetFY26/27
FY 2026
Projected
vs. FY 2027
Proposed
BudgetFY26/27 (%
Change)
Beginning Fund Balance - - - - - -
Revenues
Operating Transfers $6,260,156 $5,828,714 $8,710,440 $7,768,674 $6,175,000 -20.51% Total Revenues $6,260,156 $5,828,714 $8,710,440 $7,768,674 $6,175,000 -20.51% Expenditures
Capital Outlay $6,260,156 $5,828,714 $8,710,440 $7,768,674 $6,175,000 -20.51% Total Expenditures $6,260,156 $5,828,714 $8,710,440 $7,768,674 $6,175,000 -20.51% Total Revenues Less Expenditures - - - - - -
Ending Fund Balance - - - - - -
Capital Projects Fund
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 74 Revenues by Revenue Type
Historical Revenue by Revenue Type
Operating Transfers
FY27 Revenues by Revenue Type
Operating Transfers $6,175,000 100.00%
Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Proposed
Budget
FY 2026
Projected vs.

FY 2027
Budgeted (%
Change)
Operating Transfers $6,260,156 $5,828,714 $8,710,440 $7,768,674 $6,175,000 -20.51% Total Revenues $6,260,156 $5,828,714 $8,710,440 $7,768,674 $6,175,000 -20.51% $6M $6M
$9M
$6M
FY2024 FY2025 FY2026 FY2027
0 $3M
$5M
$8M
$10M

6.18M
Revenues by Revenue Type
Capital Projects Fund
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 75 Expenditures by Expense Type
Historical Expenditures by Expense Type
Capital Outlay
FY27 Expenditures by Expense Type
Capital Outlay $6,175,000 100.00%
Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Proposed
BudgetFY26/27
FY 2026
Projected vs.

FY 2027
Proposed
BudgetFY26/27 (%
Change)
Capital Outlay $6,260,156 $5,828,714 $8,710,440 $7,768,674 $6,175,000 -20.51% Total Expenditures $6,260,156 $5,828,714 $8,710,440 $7,768,674 $6,175,000 -20.51% $6M $6M
$9M
$6M
FY2024 FY2025 FY2026 FY2027
0 $3M
$5M
$8M
$10M

6.18M
Expenditures by Expense Type
Capital Projects Fund
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 76 Street Improvements Fund
Revenues vs Expenditures Summary
Revenue Actual Revenue Budgeted Expenditures Actual
Expenditures Budgeted
2024 2025 2026 2027
0 $2M
$4M
$6M
$8M
Comprehensive Fund Summary
Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Proposed
BudgetFY26/27
FY 2026
Projected
vs. FY 2027
Proposed
BudgetFY26/27 (%
Change)
Beginning Fund Balance - - - - - -
Revenues
Operating Transfers $2,196,663 $3,302,340 $6,922,340 $6,122,340 $2,871,800 -53.09% Total Revenues $2,196,663 $3,302,340 $6,922,340 $6,122,340 $2,871,800 -53.09% Expenditures
Capital Outlay $2,196,663 $3,302,340 $6,922,340 $6,122,340 $2,871,800 -53.09% Total Expenditures $2,196,663 $3,302,340 $6,922,340 $6,122,340 $2,871,800 -53.09% Total Revenues Less Expenditures - - - - - -
Ending Fund Balance - - - - - -
Street Improvements Fund
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 77 Revenues by Revenue Type
Historical Revenue by Revenue Type
Operating Transfers
FY27 Revenues by Revenue Type
Operating Transfers $2,871,800 100.00%
Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Proposed
Budget
FY 2026
Projected vs.

FY 2027
Budgeted (%
Change)
Operating Transfers $2,196,663 $3,302,340 $6,922,340 $6,122,340 $2,871,800 -53.09% Total Revenues $2,196,663 $3,302,340 $6,922,340 $6,122,340 $2,871,800 -53.09% $2M
$3M
$7M
$3M
FY2024 FY2025 FY2026 FY2027
0 $3M
$5M
$8M

2.87M
Revenues by Revenue Type
Street Improvements Fund
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 78 Expenditures by Expense Type
Historical Expenditures by Expense Type
Capital Outlay
FY27 Expenditures by Expense Type
Capital Outlay $2,871,800 100.00%
Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Proposed
BudgetFY26/27
FY 2026
Projected vs.

FY 2027
Proposed
Budget (%
Change)
Capital Outlay $2,196,663 $3,302,340 $6,922,340 $6,122,340 $2,871,800 -56.36% Total Expenditures $2,196,663 $3,302,340 $6,922,340 $6,122,340 $2,871,800 -56.36% $2M
$3M
$7M
$3M
FY2024 FY2025 FY2026 FY2027
0 $3M
$5M
$8M

2.87M
Expenditures by Expense Type
Street Improvements Fund
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 79 Special Revenue Funds
Special Revenue Funds are used to account for revenues that are legally restricted for expenditures of a particular purpose. The City budgets for several Special Revenue Funds as listed below.

Fire Protection District Fund
The Fire Protection District Fund accounts for revenues from property taxes levied in San Bernardino County.

Expenditures can be used for emergency medical aid, rescue, fire suppression, fire prevention, public education and disaster preparedness services.

Village Streetscape Maintenance Fund
The Village Streetscape Maintenance Fund accounts for restricted funding related to the district that is required to be dedicated to maintenance and improvement services within the district. Eligible costs include landscaping, planters, lighting, sidewalk improvements and snow removal services.

Tourism Business Improvement District (TBID) Fund
The TBID Fund accounts for revenues generated through assessments levied on short-term lodging businesses which are passed through to Visit Big Bear and are restricted for the purpose of funding tourism promotion, marketing, and related activities intended to increase visitor occupancy and economic activity in the jurisdiction.

Traffic Safety Fund
The Traffic Safety Fund revenues are derived from fines and parking citations. These funds are dedicated to traffic control and safety, and maintenance of City streets.

Gas Tax - Highway User Tax Account (HUTA) Fund
The Gas Tax - HUTA Fund collects taxes on gasoline that are collected by the State and passed to municipalities. These funds must be used for street related expenditures such as for construction or improvements to public streets, including snow removal.

Gas Tax - Road Maintenance and Repair Account (RMRA)
Fund
The Gas Tax - RMRA Fund was established in 2017 when the state adopted the Road Repair and Accountability Act which established supplemental funds for road repairs and maintenance. Projects that receive RMRA funds are approved by the California Transportation Commission (CTC).

Measure I - Local 10-40 Fund
The Measure I - Local 10-40 Fund accounts for a portion of county sales tax revenue that is for street construction and related improvements.

Measure I - Major Local Highway Program (MLHP) Fund
The Measure I - MLHP Fund accounts for a portion of county sales tax revenue that is restricted for large scale street construction and related improvements as approved by the San Bernardino County Transportation Authority (SBCTA).

This fund recently funded the Moonridge Corridor Improvement Project for $3.2M and reimbursement from SBCTA will be received over the next few fiscal years.

Special Revenue Funds
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 80 Mobile Source Air Pollution Fund
The Mobile Source Air Pollution Fund accounts for funding collected by the State Department of Motor Vehicles and disbursed by the South Coast Air Quality Management District (SCAQMD) to municipalities. These funds assist programs which reduce mobile source air pollution.

Mountain Transit (MTA) Fund
The MTA Fund accounts for restricted funding to support public transportation services in mountain areas.

Local Transportation Fund
The Local Transportation Fund includes Transportation Development Act (TDA) Article 3 grants and Active Transportation Program (ATP) grants. Grant funds are programmed into the City’s budget upon award and are carried over to the next budget year until the grant-funded project has been completed and reimbursement has been received.

Property Lease General Operations Fund
The Property Lease General Operations Fund accounts for lease and rental revenues from City-owned properties and their use for general municipal operations with expenditures including property maintenance, utilities, contractual services, and related administrative costs.

Pass-Through Fees Fund
The Pass-Through Fees Fund accounts for fees collected by the City on behalf of other agencies and remitted to those entities; such resources are custodial in nature and not available for City use.

Public, Education, and Government (PEG) Access Fund
The PEG Fund accounts for fees from cable subscribers which are passed through to local jurisdictions to fund nonoperating expenditures related to the City’s Public, Education, and Governmental (PEG) Access television channel. The City utilizes these funds for broadcast infrastructure.

Measure Y Transient Occupancy Tax (TOT) Fund
The Measure Y TOT Fund accounts for the additional 2% of TOT collected to be restricted for infrastructure and visitor amenities.

SB1383 Grant Fund
The SB 1383 Grant Fund accounts for grant revenues and related expenditures restricted to organic waste reduction and compliance activities pursuant to California Senate Bill 1383.

Grant Funding Fund
The Grant Funding Fund accounts for intergovernmental grant revenues and related expenditures that are restricted to specific programs and projects in accordance with grant requirements.

Supplemental Law Enforcement Services Fund
The Supplemental Law Enforcement Services Fund accounts for the annual State funding that is allocated to local jurisdictions to supplement frontline law enforcement services.

Special Revenue Funds
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 81 Fire Protection District Fund
Revenues vs Expenditures Summary
Revenue Budgeted Expenditures Budgeted
2024 2025 2026 2027
0 $2M
$4M
$6M
$8M
$10M
Comprehensive Fund Summary
Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Proposed
Budget
FY 2026
Projected
vs. FY 2027
Proposed
Budget (%
Change)
Beginning Fund Balance - - - - $1,435,866 -
Revenues
Property Taxes - - $8,701,300 $8,701,300 $8,828,100 1.46% Other Taxes - - $5,000 $22,000 $5,000 -77.27%
Use of Money & Property - - $57,500 $31,100 $31,100 -
Total Revenues - - $8,763,800 $8,754,400 $8,864,200 1.25% Expenditures
Personnel Services - - $5,000 $5,000 $5,000 -
Other Services & Charges - - $7,133,834 $7,313,534 $7,303,534 -0.14% Capital Outlay - - - - $500,000 -
Total Expenditures - - $7,138,834 $7,318,534 $7,808,534 6.70% Total Revenues Less Expenditures - - $1,624,966 $1,435,866 $1,055,666 -26.48% Ending Fund Balance - - $1,624,966 $1,435,866 $2,491,532 73.52% Fire Protection District Fund
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 82 Revenues by Revenue Type
Historical Revenue by Revenue Type
Other Taxes Property Taxes Use of Money & Property
FY27 Revenues by Revenue Type
Other Taxes $5,000 0.06%
Property Taxes $8,828,100 99.59%
Use of Money & Property $31,100 0.35%
Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Proposed
Budget
FY 2026
Projected vs.

FY 2027
Budgeted (%
Change)
Property Taxes - - $8,701,300 $8,701,300 $8,828,100 1.46% Other Taxes - - $5,000 $22,000 $5,000 -77.27%
Use of Money & Property - - $57,500 $31,100 $31,100 -
Total Revenues - - $8,763,800 $8,754,400 $8,864,200 1.25% $9M $9M
FY2024 FY2025 FY2026 FY2027
0 $3M
$5M
$8M
$10M

8.86M
Revenues by Revenue Type
Fire Protection District Fund
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 83 Expenditures by Division
Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Proposed
Budget
FY 2026
Projected vs.

FY 2027
Proposed
Budget (%
Change)
Fire Protection District - - $7,138,834 $7,318,534 $7,808,534 6.70% Total Expenditures - - $7,138,834 $7,318,534 $7,808,534 6.70% Expenditures by Expense Type
Historical Expenditures by Expense Type
Capital Outlay Other Services & Charges Personnel Services FY27 Expenditures by Expense Type
Capital Outlay $500,000 6.40%
Other Services & Charges $7,303,534 93.53%
Personnel Services $5,000 0.06%
Expenditures by Division
0 $7M
$8M
FY2024 FY2025 FY2026 FY2027
0 $3M
$5M
$8M
$10M

7.81M
Fire Protection District Fund
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 84 Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Proposed
Budget
FY 2026
Projected vs.

FY 2027
Proposed
Budget (%
Change)
Personnel Services - - $5,000 $5,000 $5,000 -
Other Services & Charges - - $7,133,834 $7,313,534 $7,303,534 -0.14% Capital Outlay - - - - $500,000 -
Total Expenditures - - $7,138,834 $7,318,534 $7,808,534 6.70% Expenditures by Expense Type
Fire Protection District Fund
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 85 Village Streetscape Maintenance Fund
Revenues vs Expenditures Summary
Revenue Actual Revenue Budgeted Expenditures Actual
Expenditures Budgeted
2024 2025 2026 2027
0 $500K
$1,000K
$1,500K
$2,000K
Comprehensive Fund Summary
Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Proposed
Budget
FY 2026
Projected
vs. FY 2027
Proposed
Budget (%
Change)
Beginning Fund Balance -$1,365,745 - - - - -
Revenues
Miscellaneous $167,882 $172,437 $221,110 $221,110 $227,739 3.00% Operating Transfers $1,671,329 $245,415 $294,490 $294,490 $297,580 1.05% Total Revenues $1,839,211 $417,853 $515,600 $515,600 $525,319 1.88% Expenditures
Personnel Services $320,947 $285,930 $341,400 $332,291 $376,395 13.27% Other Services & Charges $152,519 $131,922 $181,813 $183,309 $148,924 -18.76% Total Expenditures $473,467 $417,853 $523,213 $515,600 $525,319 1.88% Total Revenues Less Expenditures $1,365,745 - -$7,613 - - -100.00% Ending Fund Balance - - -$7,613 - - -100.00%
Village Streetscape Maintenance Fund
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 86 Revenues by Revenue Type
Historical Revenue by Revenue Type
Miscellaneous Operating Transfers
FY27 Revenues by Revenue Type
Miscellaneous $227,739 43.35%
Operating Transfers $297,580 56.65%
Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Proposed
Budget
FY 2026
Projected vs.

FY 2027
Budgeted (%
Change)
Miscellaneous $167,882 $172,437 $221,110 $221,110 $227,739 3.00% Operating Transfers $1,671,329 $245,415 $294,490 $294,490 $297,580 1.05% Total Revenues $1,839,211 $417,853 $515,600 $515,600 $525,319 1.88% $$$111,,,888333999KKK
$$441188KK
$$551166KK $$552255KK
FY2024 FY2025 FY2026 FY2027
0 $500K
$1,000K
$1,500K
$2,000K
525K
Revenues by Revenue Type
Village Streetscape Maintenance Fund
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 87 Expenditures by Expense Type
Historical Expenditures by Expense Type
Other Services & Charges Personnel Services
FY27 Expenditures by Expense Type
Other Services & Charges $148,924 28.35%
Personnel Services $376,395 71.65%
Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Proposed
Budget
FY 2026
Projected vs.

FY 2027
Proposed
Budget (%
Change)
Personnel Services $320,947 $285,930 $341,400 $332,291 $376,395 13.27% Other Services & Charges $152,519 $131,922 $181,813 $183,309 $148,924 -18.76% Total Expenditures $473,467 $417,853 $523,213 $515,600 $525,319 1.88% $$447733KK
$$441188KK
$$552233KK $$552255KK
FY2024 FY2025 FY2026 FY2027
0 $200K
$400K
$600K
525K
Expenditures by Expense Type
Village Streetscape Maintenance Fund
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 88 Tourism Business Improvement District
(TBID) Fund
Revenues vs Expenditures Summary
Revenue Actual Revenue Budgeted Expenditures Actual
Expenditures Budgeted
2024 2025 2026 2027
0 $2M
$4M
$6M
$8M
Comprehensive Fund Summary
Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Proposed
Budget
FY 2026
Projected
vs. FY 2027
Proposed
Budget (%
Change)
Beginning Fund Balance $657,960 $690,053 $233,845 $233,845 $233,845 - Revenues
Miscellaneous $4,910,366 $4,512,161 $5,093,000 $5,115,000 $5,115,000 - Total Revenues $4,910,366 $4,512,161 $5,093,000 $5,115,000 $5,115,000 - Expenditures
Other Services & Charges $4,878,272 $4,968,369 $5,814,552 $5,115,000 $5,115,000 - Total Expenditures $4,878,272 $4,968,369 $5,814,552 $5,115,000 $5,115,000 - Total Revenues Less Expenditures $32,093 -$456,208 -$721,552 - - - Ending Fund Balance $690,053 $233,845 -$487,707 $233,845 $233,845 - Tourism Business Improvement District (TBID) Fund
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 89 Revenues by Revenue Type
Historical Revenue by Revenue Type
Miscellaneous
FY27 Revenues by Revenue Type
Miscellaneous $5,115,000 100.00%
Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Proposed
Budget
FY 2026
Projected vs.

FY 2027
Budgeted (%
Change)
Miscellaneous $4,910,366 $4,512,161 $5,093,000 $5,115,000 $5,115,000 - Total Revenues $4,910,366 $4,512,161 $5,093,000 $5,115,000 $5,115,000 - $5M
$5M
$5M $5M
FY2024 FY2025 FY2026 FY2027
0 $2M
$4M
$6M

5.12M
Revenues by Revenue Type
Tourism Business Improvement District (TBID) Fund
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 90 Expenditures by Expense Type
Historical Expenditures by Expense Type
Other Services & Charges
FY27 Expenditures by Expense Type
Other Services & Charges $5,115,000 100.00%
Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Proposed
Budget
FY 2026
Projected vs.

FY 2027
Proposed
Budget (%
Change)
Other Services & Charges $4,878,272 $4,968,369 $5,814,552 $5,115,000 $5,115,000 - Total Expenditures $4,878,272 $4,968,369 $5,814,552 $5,115,000 $5,115,000 - $5M $5M
$6M
$5M
FY2024 FY2025 FY2026 FY2027
0 $3M
$5M
$8M

5.12M
Expenditures by Expense Type
Tourism Business Improvement District (TBID) Fund
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 91 Traffic Safety Fund
Revenues vs Expenditures Summary
Revenue Actual Revenue Budgeted Expenditures Actual
Expenditures Budgeted
2024 2025 2026 2027
0 $100K
$200K
$300K
$400K
Comprehensive Fund Summary
Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Proposed
Budget
FY 2026
Projected
vs. FY 2027
Proposed
Budget (%
Change)
Beginning Fund Balance $13,339 $13,339 $13,339 $13,339 - -100.00% Revenues
General Fines $369,414 $166,634 $220,000 $206,661 $220,000 6.45% Total Revenues $369,414 $166,634 $220,000 $206,661 $220,000 6.45% Expenditures
Interfund Transfers $369,414 $166,634 $220,000 $220,000 $220,000 - Total Expenditures $369,414 $166,634 $220,000 $220,000 $220,000 - Total Revenues Less Expenditures - - - -$13,339 - -100.00% Ending Fund Balance $13,339 $13,339 $13,339 - - -
Traffic Safety Fund
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 92 Revenues by Revenue Type
Historical Revenue by Revenue Type
General Fines
FY27 Revenues by Revenue Type
General Fines $220,000 100.00%
Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Proposed
Budget
FY 2026
Projected vs.

FY 2027
Budgeted (%
Change)
General Fines $369,414 $166,634 $220,000 $206,661 $220,000 6.45% Total Revenues $369,414 $166,634 $220,000 $206,661 $220,000 6.45% $$336699KK
$$116677KK
$$222200KK $$222200KK
FY2024 FY2025 FY2026 FY2027
0 $100K
$200K
$300K
$400K
220K
Revenues by Revenue Type
Traffic Safety Fund
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 93 Expenditures by Expense Type
Historical Expenditures by Expense Type
Interfund Transfers
FY27 Expenditures by Expense Type
Interfund Transfers $220,000 100.00%
Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Proposed
Budget
FY 2026
Projected vs.

FY 2027
Proposed
Budget (%
Change)
Interfund Transfers $369,414 $166,634 $220,000 $220,000 $220,000 - Total Expenditures $369,414 $166,634 $220,000 $220,000 $220,000 - $$336699KK
$$116677KK
$$222200KK $$222200KK
FY2024 FY2025 FY2026 FY2027
0 $100K
$200K
$300K
$400K
220K
Expenditures by Expense Type
Traffic Safety Fund
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 94 Gas Tax – Highway User Tax Account
(HUTA) Fund
Revenues vs Expenditures Summary
Revenue Actual Revenue Budgeted Expenditures Actual
Expenditures Budgeted
2024 2025 2026 2027
0 $250K
$500K
$750K
$1,000K
$1,250K
Comprehensive Fund Summary
Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Proposed
Budget
FY 2026
Projected
vs. FY 2027
Proposed
Budget (%
Change)
Beginning Fund Balance $9,854 $9,854 $9,854 $9,854 $1,251 -87.30% Revenues
Other Taxes $1,129,933 $772,529 $544,150 $736,397 $739,063 0.36% Total Revenues $1,129,933 $772,529 $544,150 $736,397 $739,063 0.36% Expenditures
Interfund Transfers $1,129,933 $772,529 $544,150 $745,000 $740,000 -0.67% Total Expenditures $1,129,933 $772,529 $544,150 $745,000 $740,000 -0.67% Total Revenues Less Expenditures - - - -$8,603 -$937 -89.11% Ending Fund Balance $9,854 $9,854 $9,854 $1,251 $314 -74.90% Gas Tax – Highway User Tax Account (HUTA) Fund
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 95 Revenues by Revenue Type
Historical Revenue by Revenue Type
Other Taxes
FY27 Revenues by Revenue Type
Other Taxes $739,063 100.00%
Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Proposed
Budget
FY 2026
Projected vs.

FY 2027
Budgeted (%
Change)
Other Taxes $1,129,933 $772,529 $544,150 $736,397 $739,063 0.36% Total Revenues $1,129,933 $772,529 $544,150 $736,397 $739,063 0.36% $$$111,,,111333000KKK
$$777733KK
$$554444KK
$$773399KK
FY2024 FY2025 FY2026 FY2027
0 $500K
$1,000K
$1,500K
739K
Revenues by Revenue Type
Gas Tax – Highway User Tax Account (HUTA) Fund
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 96 Expenditures by Expense Type
Historical Expenditures by Expense Type
Interfund Transfers
FY27 Expenditures by Expense Type
Interfund Transfers $740,000 100.00%
Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Proposed
Budget
FY 2026
Projected vs.

FY 2027
Proposed
Budget (%
Change)
Interfund Transfers $1,129,933 $772,529 $544,150 $745,000 $740,000 -0.67% Total Expenditures $1,129,933 $772,529 $544,150 $745,000 $740,000 -0.67% $$$111,,,111333000KKK
$$777733KK
$$554444KK
$$774400KK
FY2024 FY2025 FY2026 FY2027
0 $500K
$1,000K
$1,500K
740K
Expenditures by Expense Type
Gas Tax – Highway User Tax Account (HUTA) Fund
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 97 Gas Tax – Road Maintenance and Repair
Account (RMRA) Fund
Revenues vs Expenditures Summary
Revenue Actual Revenue Budgeted Expenditures Actual
Expenditures Budgeted
2024 2025 2026 2027
0 $50K
$100K
$150K
Comprehensive Fund Summary
Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Proposed
Budget
FY 2026
Projected
vs. FY 2027
Proposed
Budget (%
Change)
Beginning Fund Balance $9,629 $9,443 $14,658 $14,658 $9,838 -32.88% Revenues
Other Taxes $130,243 $137,564 $133,860 $133,414 $141,443 6.02% Total Revenues $130,243 $137,564 $133,860 $133,414 $141,443 6.02% Expenditures
Interfund Transfers $130,429 $132,350 $138,234 $138,234 $134,930 -2.39% Total Expenditures $130,429 $132,350 $138,234 $138,234 $134,930 -2.39% Total Revenues Less Expenditures -$185 $5,214 -$4,374 -$4,820 $6,513 -235.12% Ending Fund Balance $9,443 $14,657 $10,284 $9,838 $16,351 66.20% Gas Tax – Road Maintenance and Repair Account (RMRA) Fund FY2026/2027 Proposed Budget | City of Big Bear Lake Page 98 Revenues by Revenue Type
Historical Revenue by Revenue Type
Other Taxes
FY27 Revenues by Revenue Type
Other Taxes $141,443 100.00%
Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Proposed
Budget
FY 2026
Projected vs.

FY 2027
Budgeted (%
Change)
Other Taxes $130,243 $137,564 $133,860 $133,414 $141,443 6.02% Total Revenues $130,243 $137,564 $133,860 $133,414 $141,443 6.02% $$113300KK $$113388KK $$113344KK $$114411KK
FY2024 FY2025 FY2026 FY2027
0 $50K
$100K
$150K
141K
Revenues by Revenue Type
Gas Tax – Road Maintenance and Repair Account (RMRA) Fund FY2026/2027 Proposed Budget | City of Big Bear Lake Page 99 Expenditures by Expense Type
Historical Expenditures by Expense Type
Interfund Transfers
FY27 Expenditures by Expense Type
Interfund Transfers $134,930 100.00%
Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Proposed
Budget
FY 2026
Projected vs.

FY 2027
Proposed
Budget (%
Change)
Interfund Transfers $130,429 $132,350 $138,234 $138,234 $134,930 -2.39% Total Expenditures $130,429 $132,350 $138,234 $138,234 $134,930 -2.39% $$113300KK $$113322KK $$113388KK $$113355KK
FY2024 FY2025 FY2026 FY2027
0 $50K
$100K
$150K
135K
Expenditures by Expense Type
Gas Tax – Road Maintenance and Repair Account (RMRA) Fund FY2026/2027 Proposed Budget | City of Big Bear Lake Page 100 Measure I Fund – Local 10-40 Fund
Revenues vs Expenditures Summary
Revenue Actual Revenue Budgeted Expenditures Actual
Expenditures Budgeted
2024 2025 2026 2027
0 $250K
$500K
$750K
$1,000K
Comprehensive Fund Summary
Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Proposed
Budget
FY 2026
Projected
vs. FY 2027
Proposed
Budget (%
Change)
Beginning Fund Balance $573,774 $680,833 $365,826 $365,826 $91,047 -75.11% Revenues
Other Taxes $665,883 $521,691 $505,100 $505,100 $515,000 1.96% Use of Money & Property $14,628 $8,555 $7,500 $7,500 $7,500 - Total Revenues $680,512 $530,247 $512,600 $512,600 $522,500 1.93% Expenditures
Interfund Transfers $573,453 $845,255 $787,379 $787,379 $524,700 -33.36% Total Expenditures $573,453 $845,255 $787,379 $787,379 $524,700 -33.36% Total Revenues Less Expenditures $107,059 -$315,008 -$274,779 -$274,779 -$2,200 -99.20% Ending Fund Balance $680,833 $365,825 $91,047 $91,047 $88,847 -2.42% Measure I – Local 10-40 Fund
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 101 Revenues by Revenue Type
Historical Revenue by Revenue Type
Other Taxes Use of Money & Property
FY27 Revenues by Revenue Type
Other Taxes $515,000 98.56%
Use of Money & Property $7,500 1.44%
Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Proposed
Budget
FY 2026
Projected vs.

FY 2027
Budgeted (%
Change)
Other Taxes $665,883 $521,691 $505,100 $505,100 $515,000 1.96% Use of Money & Property $14,628 $8,555 $7,500 $7,500 $7,500 - Total Revenues $680,512 $530,247 $512,600 $512,600 $522,500 1.93% $$668811KK
$$553300KK $$551133KK $$552233KK
FY2024 FY2025 FY2026 FY2027
0 $250K
$500K
$750K
523K
Revenues by Revenue Type
Measure I – Local 10-40 Fund
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 102 Expenditures by Expense Type
Historical Expenditures by Expense Type
Interfund Transfers
FY27 Expenditures by Expense Type
Interfund Transfers $524,700 100.00%
Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Proposed
Budget
FY 2026
Projected vs.

FY 2027
Proposed
Budget (%
Change)
Interfund Transfers $573,453 $845,255 $787,379 $787,379 $524,700 -33.36% Total Expenditures $573,453 $845,255 $787,379 $787,379 $524,700 -33.36% $$557733KK
$$884455KK
$$778877KK
$$552255KK
FY2024 FY2025 FY2026 FY2027
0 $250K
$500K
$750K
$1,000K
525K
Expenditures by Expense Type
Measure I – Local 10-40 Fund
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 103 Measure I Fund – Major Local Highways
Program (MLHP) Fund
In FY 2026/27 this fund is not anticipated to have revenues and expenditures. In future years, revenue will be anticipated based on available funding from the county to fund the Moonridge Corridor Project that was constructed in 2023.

Comprehensive Fund Summary
Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Proposed
Budget
FY 2026
Projected
vs. FY 2027
Proposed
Budget (%
Change)
Beginning Fund Balance -$3,200,000 -$3,200,000 -$3,200,000 -$3,200,000 -$3,200,000 - Revenues
Other Taxes - - - - - -
Total Revenues - - - - - -
Expenditures
Total Expenditures - - - - - -
Total Revenues Less Expenditures - - - - - -
Ending Fund Balance -$3,200,000 -$3,200,000 -$3,200,000 -$3,200,000 -$3,200,000 - Measure I – Major Local Highways Program (MLHP) Fund
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 104 Mobile Source Air Pollution Fund
Revenues vs Expenditures Summary
Revenue Actual Revenue Budgeted Expenditures Budgeted
2024 2025 2026 2027
0 $2K
$4K
$6K
$8K
$10K
Comprehensive Fund Summary
Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Proposed
Budget
FY 2026
Projected
vs. FY 2027
Proposed
Budget (%
Change)
Beginning Fund Balance $9,858 $17,781 $25,309 $25,309 $30,509 20.55% Revenues
Subventions & Grants $6,638 $6,536 $5,000 $5,000 $5,000 - Use of Money & Property $1,284 $992 $500 $200 $200 -
Total Revenues $7,922 $7,529 $5,500 $5,200 $5,200 -
Expenditures
Total Expenditures - - - - - -
Total Revenues Less Expenditures $7,922 $7,529 $5,500 $5,200 $5,200 - Ending Fund Balance $17,781 $25,310 $30,809 $30,509 $35,709 17.04% Mobile Source Air Pollution Fund
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 105 Revenues by Revenue Type
Historical Revenue by Revenue Type
Subventions & Grants Use of Money & Property
FY27 Revenues by Revenue Type
Subventions & Grants $5,000 96.15%
Use of Money & Property $200 3.85%
Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Proposed
Budget
FY 2026
Projected vs.

FY 2027
Budgeted (%
Change)
Subventions & Grants $6,638 $6,536 $5,000 $5,000 $5,000 - Use of Money & Property $1,284 $992 $500 $200 $200 -
Total Revenues $7,922 $7,529 $5,500 $5,200 $5,200 -
$8K
$8K
$6K $5K
FY2024 FY2025 FY2026 FY2027
0 $3K
$5K
$8K
$10K

5.2K
Revenues by Revenue Type
Mobile Source Air Pollution Fund
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 106 Mountain Transit (MTA) Fund
Revenues vs Expenditures Summary
Revenue Actual Revenue Budgeted Expenditures Actual
Expenditures Budgeted
2024 2025 2026 2027
0 $100K
$200K
$300K
$400K
$500K
$600K
Comprehensive Fund Summary
Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Proposed
Budget
FY 2026
Projected
vs. FY 2027
Proposed
Budget (%
Change)
Beginning Fund Balance - - - - - -
Revenues
Operating Transfers $333,333 $500,000 $500,000 $500,000 $500,000 - Total Revenues $333,333 $500,000 $500,000 $500,000 $500,000 - Expenditures
Other Services & Charges $333,333 $500,000 $500,000 $500,000 $500,000 - Total Expenditures $333,333 $500,000 $500,000 $500,000 $500,000 - Total Revenues Less Expenditures - - - - - -
Ending Fund Balance - - - - - -
Mountain Transit (MTA) Fund
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 107 Revenues by Revenue Type
Historical Revenue by Revenue Type
Operating Transfers
FY27 Revenues by Revenue Type
Operating Transfers $500,000 100.00%
Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Proposed
Budget
FY 2026
Projected vs.

FY 2027
Budgeted (%
Change)
Operating Transfers $333,333 $500,000 $500,000 $500,000 $500,000 - Total Revenues $333,333 $500,000 $500,000 $500,000 $500,000 - $$333333KK
$$550000KK $$550000KK $$550000KK
FY2024 FY2025 FY2026 FY2027
0 $200K
$400K
$600K
500K
Revenues by Revenue Type
Mountain Transit (MTA) Fund
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 108 Expenditures by Expense Type
Historical Expenditures by Expense Type
Other Services & Charges
FY27 Expenditures by Expense Type
Other Services & Charges $500,000 100.00%
Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Proposed
Budget
FY 2026
Projected vs.

FY 2027
Proposed
Budget (%
Change)
Other Services & Charges $333,333 $500,000 $500,000 $500,000 $500,000 - Total Expenditures $333,333 $500,000 $500,000 $500,000 $500,000 - $$333333KK
$$550000KK $$550000KK $$550000KK
FY2024 FY2025 FY2026 FY2027
0 $200K
$400K
$600K
500K
Expenditures by Expense Type
Mountain Transit (MTA) Fund
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 109 Local Transportation Fund
Revenues vs Expenditures Summary
Revenue Budgeted Expenditures Budgeted
2024 2025 2026 2027
0 $100K
$200K
$300K
$400K
Comprehensive Fund Summary
Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Proposed
Budget
FY 2026
Projected
vs. FY 2027
Proposed
Budget (%
Change)
Beginning Fund Balance - - - - - -
Revenues
Subventions & Grants - - $303,518 $303,518 - -100.00%
Total Revenues - - $303,518 $303,518 - -100.00%
Expenditures
Interfund Transfers - - $303,518 $303,518 - -100.00%
Total Expenditures - - $303,518 $303,518 - -100.00%
Total Revenues Less Expenditures - - - - - -
Ending Fund Balance - - - - - -
Local Transportation
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 110 Revenues by Revenue Type
Historical Revenue by Revenue Type
Subventions & Grants
Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Proposed
Budget
FY 2026
Projected vs.

FY 2027
Budgeted (%
Change)
Subventions & Grants - - $303,518 $303,518 - -100.00%
Total Revenues - - $303,518 $303,518 - -100.00%
Expenditures by Expense Type
Historical Expenditures by Expense Type
Interfund Transfers
0 0
$$330044KK
0 FY2024 FY2025 FY2026 FY2027
0 $100K
$200K
$300K
$400K
Revenues by Revenue Type
0 0
$$330044KK
0 FY2024 FY2025 FY2026 FY2027
0 $100K
$200K
$300K
$400K
Local Transportation
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 111 Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Proposed
Budget
FY 2026
Projected vs.

FY 2027
Proposed
Budget (%
Change)
Interfund Transfers - - $303,518 $303,518 - -100.00%
Total Expenditures - - $303,518 $303,518 - -100.00%
Expenditures by Expense Type
Local Transportation
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 112 Property Lease General Operations Fund
Revenues vs Expenditures Summary
Revenue Actual Revenue Budgeted Expenditures Actual
Expenditures Budgeted
2024 2025 2026 2027
0 $100K
$200K
$300K
$400K
$500K
$600K
Comprehensive Fund Summary
Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Proposed
Budget
FY 2026
Projected
vs. FY 2027
Proposed
Budget (%
Change)
Beginning Fund Balance $45,447 - - - - -
Revenues
Use of Money & Property $85,540 $82,673 $76,700 $89,651 - -100.00% Operating Transfers $294,851 $181,410 $388,221 $388,221 $375,000 -3.41% Total Revenues $380,391 $264,083 $464,921 $477,872 $375,000 -21.53% Expenditures
Other Services & Charges $216,227 $171,602 $264,921 $264,921 $224,121 -15.40% Capital Outlay $209,611 $92,481 $212,951 $212,951 $150,879 -29.15% Total Expenditures $425,837 $264,083 $477,872 $477,872 $375,000 -21.53% Total Revenues Less Expenditures -$45,447 - -$12,951 - - - Ending Fund Balance - - -$12,951 - - -
Property Lease General Operations Fund
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 113 Revenues by Revenue Type
Historical Revenue by Revenue Type
Operating Transfers Use of Money & Property
FY27 Revenues by Revenue Type
Operating Transfers $375,000 100.00%
Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Proposed
Budget
FY 2026
Projected vs.

FY 2027
Budgeted (%
Change)
Use of Money & Property $85,540 $82,673 $76,700 $89,651 - -100.00% Operating Transfers $294,851 $181,410 $388,221 $388,221 $375,000 -3.41% Total Revenues $380,391 $264,083 $464,921 $477,872 $375,000 -21.53% $$338800KK
$$226644KK
$$446655KK
$$337755KK
FY2024 FY2025 FY2026 FY2027
0 $200K
$400K
$600K
375K
Revenues by Revenue Type
Property Lease General Operations Fund
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 114 Expenditures by Expense Type
Historical Expenditures by Expense Type
Capital Outlay Other Services & Charges
FY27 Expenditures by Expense Type
Capital Outlay $150,879 40.23%
Other Services & Charges $224,121 59.77%
Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Proposed
Budget
FY 2026
Projected vs.

FY 2027
Proposed
Budget (%
Change)
Other Services & Charges $216,227 $171,602 $264,921 $264,921 $224,121 -15.40% Capital Outlay $209,611 $92,481 $212,951 $212,951 $150,879 -29.15% Total Expenditures $425,837 $264,083 $477,872 $477,872 $375,000 -21.53% $$442266KK
$$226644KK
$$447788KK
$$337755KK
FY2024 FY2025 FY2026 FY2027
0 $200K
$400K
$600K
375K
Expenditures by Expense Type
Property Lease General Operations Fund
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 115 Pass-Through Fees Fund
Revenues vs Expenditures Summary
Revenue Actual Revenue Budgeted Expenditures Budgeted
2024 2025 2026 2027
0 $1K
$2K
$3K
$4K
$5K
$6K
Comprehensive Fund Summary
Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Proposed
Budget
FY 2026
Projected
vs. FY 2027
Proposed
Budget (%
Change)
Beginning Fund Balance $28,904 $32,745 $37,184 $37,184 $41,324 11.13% Revenues
Building & Safety Fees $3,841 $4,439 $4,840 $4,840 $4,840 - Total Revenues $3,841 $4,439 $4,840 $4,840 $4,840 -
Expenditures
Other Services & Charges - - - $700 $700 -
Total Expenditures - - - $700 $700 -
Total Revenues Less Expenditures $3,841 $4,439 $4,840 $4,140 $4,140 - Ending Fund Balance $32,745 $37,184 $42,024 $41,324 $45,464 10.02% Pass-through Fees Fund
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 116 Revenues by Revenue Type
Historical Revenue by Revenue Type
Building & Safety Fees
FY27 Revenues by Revenue Type
Building & Safety Fees $4,840 100.00%
Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Proposed
Budget
FY 2026
Projected vs.

FY 2027
Budgeted (%
Change)
Building & Safety Fees $3,841 $4,439 $4,840 $4,840 $4,840 - Total Revenues $3,841 $4,439 $4,840 $4,840 $4,840 -
$4K
$4K
$5K $5K
FY2024 FY2025 FY2026 FY2027
0 $2K
$4K
$6K

4.84K
Revenues by Revenue Type
Pass-through Fees Fund
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 117 Expenditures by Expense Type
Historical Expenditures by Expense Type
Other Services & Charges
FY27 Expenditures by Expense Type
Other Services & Charges $700 100.00%
Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Proposed
Budget
FY 2026
Projected vs.

FY 2027
Proposed
Budget (%
Change)
Other Services & Charges - - - $700 $700 -
Total Expenditures - - - $700 $700 -
0 0 0
$700
FY2024 FY2025 FY2026 FY2027
0 $250
$500
$750
700
Expenditures by Expense Type
Pass-through Fees Fund
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 118 Public, Education, and Government (PEG)
Access Fund
Revenues vs Expenditures Summary
Revenue Actual Revenue Budgeted Expenditures Actual
Expenditures Budgeted
2024 2025 2026 2027
0 $100K
$200K
$300K
$400K
$500K
Comprehensive Fund Summary
Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Proposed
Budget
FY 2026
Projected
vs. FY 2027
Proposed
Budget (%
Change)
Beginning Fund Balance $397,570 $438,895 $499,058 $499,058 $154,059 -69.13% Revenues
Use of Money & Property $14,420 $20,228 $7,500 $10,000 $10,000 - Miscellaneous $46,593 $39,935 $45,000 $45,000 $45,000 - Total Revenues $61,013 $60,163 $52,500 $55,000 $55,000 - Expenditures
Capital Outlay $19,688 - $400,000 $400,000 $75,000 -81.25% Total Expenditures $19,688 - $400,000 $400,000 $75,000 -81.25% Total Revenues Less Expenditures $41,325 $60,163 -$347,500 -$345,000 -$20,000 -94.20% Ending Fund Balance $438,895 $499,058 $151,558 $154,058 $134,059 -12.98% Public, Education, and Government (PEG) Access Fund
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 119 Revenues by Revenue Type
Historical Revenue by Revenue Type
Miscellaneous Use of Money & Property
FY27 Revenues by Revenue Type
Miscellaneous $45,000 81.82%
Use of Money & Property $10,000 18.18%
Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Proposed
Budget
FY 2026
Projected vs.

FY 2027
Budgeted (%
Change)
Use of Money & Property $14,420 $20,228 $7,500 $10,000 $10,000 - Miscellaneous $46,593 $39,935 $45,000 $45,000 $45,000 - Total Revenues $61,013 $60,163 $52,500 $55,000 $55,000 - $61K $60K
$53K
$55K
FY2024 FY2025 FY2026 FY2027
0 $25K
$50K
$75K
55K
Revenues by Revenue Type
Public, Education, and Government (PEG) Access Fund
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 120 Expenditures by Expense Type
Historical Expenditures by Expense Type
Capital Outlay
FY27 Expenditures by Expense Type
Capital Outlay $75,000 100.00%
Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Proposed
Budget
FY 2026
Projected vs.

FY 2027
Proposed
Budget (%
Change)
Capital Outlay $19,688 - $400,000 $400,000 $75,000 -81.25% Total Expenditures $19,688 - $400,000 $400,000 $75,000 -81.25% $20K 0
$$440000KK
$75K
FY2024 FY2025 FY2026 FY2027
0 $200K
$400K
$600K
75K
Expenditures by Expense Type
Public, Education, and Government (PEG) Access Fund
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 121 Measure Y Transient Occupancy Tax (TOT)
Fund
Revenues vs Expenditures Summary
Revenue Actual Revenue Budgeted Expenditures Actual
Expenditures Budgeted
2024 2025 2026 2027
0 $2M
$4M
$6M
$8M
Comprehensive Fund Summary
Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Proposed
Budget
FY 2026
Projected
vs. FY 2027
Proposed
Budget (%
Change)
Beginning Fund Balance $7,097,119 $7,008,987 $5,179,002 $5,179,002 $2,281,046 -55.96% Revenues
Transient Occupancy Taxes $2,505,693 $2,392,694 $2,364,000 $2,364,000 $2,313,750 -2.13% Use of Money & Property $279,468 $273,290 $150,000 $150,000 $130,000 -13.33% Total Revenues $2,785,161 $2,665,984 $2,514,000 $2,514,000 $2,443,750 -2.79% Expenditures
Interfund Transfers $2,873,293 $4,495,969 $7,026,956 $5,411,956 $4,225,000 -21.93% Total Expenditures $2,873,293 $4,495,969 $7,026,956 $5,411,956 $4,225,000 -21.93% Total Revenues Less Expenditures -$88,132 -$1,829,986 -$4,512,956 -$2,897,956 -$1,781,250 -38.53% Ending Fund Balance $7,008,987 $5,179,001 $666,046 $2,281,046 $499,796 -78.09% Measure Y Transient Occupancy Tax (TOT) Fund
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 122 Revenues by Revenue Type
Historical Revenue by Revenue Type
Transient Occupancy Taxes Use of Money & Property
FY27 Revenues by Revenue Type
Transient Occupancy Taxes $2,313,750 94.68%
Use of Money & Property $130,000 5.32%
Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Proposed
Budget
FY 2026
Projected vs.

FY 2027
Budgeted (%
Change)
Transient Occupancy Taxes $2,505,693 $2,392,694 $2,364,000 $2,364,000 $2,313,750 -2.13% Use of Money & Property $279,468 $273,290 $150,000 $150,000 $130,000 -13.33% Total Revenues $2,785,161 $2,665,984 $2,514,000 $2,514,000 $2,443,750 -2.79% $3M $3M $3M $2M
FY2024 FY2025 FY2026 FY2027
0 $1M
$2M
$3M

2.44M
Revenues by Revenue Type
Measure Y Transient Occupancy Tax (TOT) Fund
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 123 Expenditures by Expense Type
Historical Expenditures by Expense Type
Interfund Transfers
FY27 Expenditures by Expense Type
Interfund Transfers $4,225,000 100.00%
Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Proposed
Budget
FY 2026
Projected vs.

FY 2027
Proposed
Budget (%
Change)
Interfund Transfers $2,873,293 $4,495,969 $7,026,956 $5,411,956 $4,225,000 -21.93% Total Expenditures $2,873,293 $4,495,969 $7,026,956 $5,411,956 $4,225,000 -21.93% $3M
$4M
$7M
$4M
FY2024 FY2025 FY2026 FY2027
0 $3M
$5M
$8M

4.23M
Expenditures by Expense Type
Measure Y Transient Occupancy Tax (TOT) Fund
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 124 SB1383 Grant Fund
Revenues vs Expenditures Summary
Revenue Actual Revenue Budgeted Expenditures Actual
Expenditures Budgeted
2024 2025 2026 2027
0 $20K
$40K
$60K
$80K
Comprehensive Fund Summary
Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Proposed
Budget
FY 2026
Projected
vs. FY 2027
Proposed
Budget (%
Change)
Beginning Fund Balance - $162 $3,322 $3,322 $860 -74.11% Revenues
Subventions & Grants $5,575 $4,262 $64,425 $64,425 $65,000 0.89% Use of Money & Property $162 $3,161 $1,700 $1,700 $1,500 -11.76% Total Revenues $5,737 $7,423 $66,125 $66,125 $66,500 0.57% Expenditures
Interfund Transfers $5,575 $4,262 $68,587 $68,587 $66,500 -3.04% Total Expenditures $5,575 $4,262 $68,587 $68,587 $66,500 -3.04% Total Revenues Less Expenditures $162 $3,161 -$2,462 -$2,462 - -100.00% Ending Fund Balance $162 $3,323 $860 $860 $860 -
SB1383 Grant Fund
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 125 Revenues by Revenue Type
Historical Revenue by Revenue Type
Subventions & Grants Use of Money & Property
FY27 Revenues by Revenue Type
Subventions & Grants $65,000 97.74%
Use of Money & Property $1,500 2.26%
Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Proposed
Budget
FY 2026
Projected vs.

FY 2027
Budgeted (%
Change)
Subventions & Grants $5,575 $4,262 $64,425 $64,425 $65,000 0.89% Use of Money & Property $162 $3,161 $1,700 $1,700 $1,500 -11.76% Total Revenues $5,737 $7,423 $66,125 $66,125 $66,500 0.57% $6K $7K
$66K $67K
FY2024 FY2025 FY2026 FY2027
0 $25K
$50K
$75K

66.5K
Revenues by Revenue Type
SB1383 Grant Fund
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 126 Expenditures by Expense Type
Historical Expenditures by Expense Type
Interfund Transfers
FY27 Expenditures by Expense Type
Interfund Transfers $66,500 100.00%
Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Proposed
Budget
FY 2026
Projected vs.

FY 2027
Proposed
Budget (%
Change)
Interfund Transfers $5,575 $4,262 $68,587 $68,587 $66,500 -3.04% Total Expenditures $5,575 $4,262 $68,587 $68,587 $66,500 -3.04% $6K $4K
$69K $67K
FY2024 FY2025 FY2026 FY2027
0 $25K
$50K
$75K

66.5K
Expenditures by Expense Type
SB1383 Grant Fund
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 127 Grant Funding Fund
Revenues vs Expenditures Summary
Revenue Actual Revenue Budgeted Expenditures Actual
Expenditures Budgeted
2024 2025 2026 2027
0 $500K
$1,000K
$1,500K
$2,000K
Comprehensive Fund Summary
Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Proposed
Budget
FY 2026
Projected
vs. FY 2027
Proposed
Budget (%
Change)
Beginning Fund Balance -$287,908 -$185,636 -$919,069 -$919,069 - -100.00% Revenues
Subventions & Grants $1,064,895 $636,277 $1,590,013 $1,586,792 $1,128,154 -28.90% Total Revenues $1,064,895 $636,277 $1,590,013 $1,586,792 $1,128,154 -28.90% Expenditures
Other Services & Charges - - - - $1,101,293 -
Interfund Transfers $962,624 $1,369,710 $667,723 $667,723 $26,861 -95.98% Total Expenditures $962,624 $1,369,710 $667,723 $667,723 $1,128,154 68.96% Total Revenues Less Expenditures $102,271 -$733,433 $922,290 $919,069 - -100.00% Ending Fund Balance -$185,636 -$919,069 $3,221 - - -
Grant Funding Fund
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 128 Revenues by Revenue Type
Historical Revenue by Revenue Type
Subventions & Grants
FY27 Revenues by Revenue Type
Subventions & Grants $1,128,154 100.00%
Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Proposed
Budget
FY 2026
Projected vs.

FY 2027
Budgeted (%
Change)
Subventions & Grants $1,064,895 $636,277 $1,590,013 $1,586,792 $1,128,154 -28.90% Total Revenues $1,064,895 $636,277 $1,590,013 $1,586,792 $1,128,154 -28.90% $$$111,,,000666555KKK
$$663366KK
$$$111,,,555999000KKK
$$$111,,,111222888KKK
FY2024 FY2025 FY2026 FY2027
0 $500K
$1,000K
$1,500K
$2,000K

1.13M
Revenues by Revenue Type
Grant Funding Fund
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 129 Expenditures by Expense Type
Historical Expenditures by Expense Type
Interfund Transfers Other Services & Charges
FY27 Expenditures by Expense Type
Interfund Transfers $26,861 2.38%
Other Services & Charges $1,101,293 97.62%
Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Proposed
Budget
FY 2026
Projected vs.

FY 2027
Proposed
Budget (%
Change)
Other Services & Charges - - - - $1,101,293 -
Interfund Transfers $962,624 $1,369,710 $667,723 $667,723 $26,861 -95.98% Total Expenditures $962,624 $1,369,710 $667,723 $667,723 $1,128,154 68.96% $$996633KK
$$$111,,,333777000KKK
$$666688KK
$$$111,,,111222888KKK
FY2024 FY2025 FY2026 FY2027
0 $500K
$1,000K
$1,500K

1.13M
Expenditures by Expense Type
Grant Funding Fund
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 130 Supplemental Law Enforcement Services
Fund
Revenues vs Expenditures Summary
Revenue Actual Revenue Budgeted Expenditures Actual
Expenditures Budgeted
2024 2025 2026 2027
0 $50K
$100K
$150K
$200K
$250K
Comprehensive Fund Summary
Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Proposed
Budget
FY 2026
Projected
vs. FY 2027
Proposed
Budget (%
Change)
Beginning Fund Balance $329,333 $299,081 $284,954 $284,954 $310,654 9.02% Revenues
Other Taxes $186,305 $194,820 $150,000 $143,200 $143,200 - Use of Money & Property $17,851 $19,025 $7,500 $7,500 $7,500 - Total Revenues $204,156 $213,845 $157,500 $150,700 $150,700 - Expenditures
Interfund Transfers $234,408 $227,973 $125,000 $125,000 $150,000 20.00% Total Expenditures $234,408 $227,973 $125,000 $125,000 $150,000 20.00% Total Revenues Less Expenditures -$30,252 -$14,127 $32,500 $25,700 $700 -97.28% Ending Fund Balance $299,081 $284,954 $317,454 $310,654 $311,354 0.23% Supplemental Law Enforcement Services Fund
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 131 Revenues by Revenue Type
Historical Revenue by Revenue Type
Other Taxes Use of Money & Property
FY27 Revenues by Revenue Type
Other Taxes $143,200 95.02%
Use of Money & Property $7,500 4.98%
Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Proposed
Budget
FY 2026
Projected vs.

FY 2027
Budgeted (%
Change)
Other Taxes $186,305 $194,820 $150,000 $143,200 $143,200 - Use of Money & Property $17,851 $19,025 $7,500 $7,500 $7,500 - Total Revenues $204,156 $213,845 $157,500 $150,700 $150,700 - $$220044KK
$$221144KK
$$115588KK $$115511KK
FY2024 FY2025 FY2026 FY2027
0 $100K
$200K
$300K
151K
Revenues by Revenue Type
Supplemental Law Enforcement Services Fund
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 132 Expenditures by Expense Type
Historical Expenditures by Expense Type
Interfund Transfers
FY27 Expenditures by Expense Type
Interfund Transfers $150,000 100.00%
Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Proposed
Budget
FY 2026
Projected vs.

FY 2027
Proposed
Budget (%
Change)
Interfund Transfers $234,408 $227,973 $125,000 $125,000 $150,000 20.00% Total Expenditures $234,408 $227,973 $125,000 $125,000 $150,000 20.00% $$223344KK $$222288KK
$$112255KK
$$115500KK
FY2024 FY2025 FY2026 FY2027
0 $100K
$200K
$300K
150K
Expenditures by Expense Type
Supplemental Law Enforcement Services Fund
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 133 Growth Management Funds
Growth Management Funds are used to account for development impact fee revenues that are restricted for a particular purpose. Development impact fees are one-time charges on new construction to fund the expansion of specific infrastructure necessitated by growth. These fees are authorized under California's Mitigation Fee Act to ensure new development covers its fair share of infrastructure costs. The City has multiple Growth Management Funds as listed below.

Development Impact - General Facilities Fund
The Development Impact - General Facilities Fund accounts for fees collected for general facility improvement projects such as municipal facilities.

Development Impact - Circulation Fund
The Development Impact - Circulation Fund accounts for fees collected for circulation improvements such as increased street capacity, traffic signals and new road construction.

Development Impact - Drainage Fund
The Development Impact - Drainage Fund accounts for fees collected for public infrastructure projects needed to mitigate increased stormwater runoff, such as channels, pipes and basins.

Development Impact - Public Facilities Fund
The Development Impact - Public Facilities Fund accounts for fees collected for public facility improvements such as roads, parks, fire stations, and administration buildings.

Development Impact - Parkland Fund
The Development Impact - Parkland Fund accounts for fees collected for parkland and open space projects such as the acquisition of new property, improvements to, and expansion of parkland to meet increased demand.

Development Impact - Fire Suppression Fund
The Development Impact - Fire Suppression Fund accounts for fees collected for expansion of fire facilities, fire vehicles and fire equipment necessitated by growth.

Growth Management Funds
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 134 Development Impact – General Facilities
Fund
Revenues vs Expenditures Summary
Revenue Actual Revenue Budgeted Expenditures Budgeted
2024 2025 2026 2027
0 $20K
$40K
$60K
$80K
Comprehensive Fund Summary
Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Proposed
Budget
FY 2026
Projected
vs. FY 2027
Proposed
Budget (%
Change)
Beginning Fund Balance $189,930 $223,798 $264,360 $264,360 $281,860 6.62% Revenues
Current Service Charge $25,445 $29,212 $67,300 $10,000 $10,000 - Use of Money & Property $8,423 $11,351 $7,500 $7,500 $7,500 - Total Revenues $33,868 $40,563 $74,800 $17,500 $17,500 - Expenditures
Total Expenditures - - - - - -
Total Revenues Less Expenditures $33,868 $40,563 $74,800 $17,500 $17,500 - Ending Fund Balance $223,798 $264,361 $339,160 $281,860 $299,360 6.21% Development Impact – General Facilities Fund
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 135 Revenues by Revenue Type
Historical Revenue by Revenue Type
Current Service Charge Use of Money & Property
FY27 Revenues by Revenue Type
Current Service Charge $10,000 57.14%
Use of Money & Property $7,500 42.86%
Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Proposed
Budget
FY 2026
Projected vs.

FY 2027
Budgeted (%
Change)
Current Service Charge $25,445 $29,212 $67,300 $10,000 $10,000 - Use of Money & Property $8,423 $11,351 $7,500 $7,500 $7,500 - Total Revenues $33,868 $40,563 $74,800 $17,500 $17,500 - $34K
$41K
$75K
$18K
FY2024 FY2025 FY2026 FY2027
0 $25K
$50K
$75K
$100K

17.5K
Revenues by Revenue Type
Development Impact – General Facilities Fund
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 136 Development Impact – Circulation Fund
Revenues vs Expenditures Summary
Revenue Actual Revenue Budgeted Expenditures Budgeted
2024 2025 2026 2027
0 $50K
$100K
$150K
$200K
Comprehensive Fund Summary
Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Proposed
Budget
FY 2026
Projected
vs. FY 2027
Proposed
Budget (%
Change)
Beginning Fund Balance $465,607 $558,620 $652,718 $652,718 $687,718 5.36% Revenues
Current Service Charge $72,198 $65,931 $172,700 $20,000 $20,000 - Use of Money & Property $20,815 $28,168 $15,000 $15,000 $15,000 - Total Revenues $93,013 $94,099 $187,700 $35,000 $35,000 - Expenditures
Total Expenditures - - - - - -
Total Revenues Less Expenditures $93,013 $94,099 $187,700 $35,000 $35,000 - Ending Fund Balance $558,620 $652,719 $840,418 $687,718 $722,718 5.09% Development Impact – Circulation Fund
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 137 Revenues by Revenue Type
Historical Revenue by Revenue Type
Current Service Charge Use of Money & Property
FY27 Revenues by Revenue Type
Current Service Charge $20,000 57.14%
Use of Money & Property $15,000 42.86%
Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Proposed
Budget
FY 2026
Projected vs.

FY 2027
Budgeted (%
Change)
Current Service Charge $72,198 $65,931 $172,700 $20,000 $20,000 - Use of Money & Property $20,815 $28,168 $15,000 $15,000 $15,000 - Total Revenues $93,013 $94,099 $187,700 $35,000 $35,000 - $93K $94K
$$118888KK
$35K
FY2024 FY2025 FY2026 FY2027
0 $50K
$100K
$150K
$200K
35K
Revenues by Revenue Type
Development Impact – Circulation Fund
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 138 Development Impact – Drainage Fund
Revenues vs Expenditures Summary
Revenue Actual Revenue Budgeted Expenditures Budgeted
2024 2025 2026 2027
0 $50K
$100K
$150K
$200K
$250K
Comprehensive Fund Summary
Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Proposed
Budget
FY 2026
Projected
vs. FY 2027
Proposed
Budget (%
Change)
Beginning Fund Balance $637,124 $714,950 $815,894 $815,894 $650,894 -20.22% Revenues
Current Service Charge $50,304 $65,104 $149,200 $20,000 $20,000 - Use of Money & Property $27,522 $35,840 $15,000 $15,000 $15,000 - Total Revenues $77,826 $100,944 $164,200 $35,000 $35,000 - Expenditures
Interfund Transfers - - $200,000 $200,000 - -100.00%
Total Expenditures - - $200,000 $200,000 - -100.00%
Total Revenues Less Expenditures $77,826 $100,944 -$35,800 -$165,000 $35,000 -121.21% Ending Fund Balance $714,950 $815,894 $780,094 $650,894 $685,894 5.38% Development Impact – Drainage Fund
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 139 Revenues by Revenue Type
Historical Revenue by Revenue Type
Current Service Charge Use of Money & Property
FY27 Revenues by Revenue Type
Current Service Charge $20,000 57.14%
Use of Money & Property $15,000 42.86%
Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Proposed
Budget
FY 2026
Projected vs.

FY 2027
Budgeted (%
Change)
Current Service Charge $50,304 $65,104 $149,200 $20,000 $20,000 - Use of Money & Property $27,522 $35,840 $15,000 $15,000 $15,000 - Total Revenues $77,826 $100,944 $164,200 $35,000 $35,000 - $78K
$$110011KK
$$116644KK
$35K
FY2024 FY2025 FY2026 FY2027
0 $50K
$100K
$150K
$200K
35K
Revenues by Revenue Type
Development Impact – Drainage Fund
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 140 Expenditures by Expense Type
Historical Expenditures by Expense Type
Interfund Transfers
Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Proposed
Budget
FY 2026
Projected vs.

FY 2027
Proposed
Budget (%
Change)
Interfund Transfers - - $200,000 $200,000 - -100.00%
Total Expenditures - - $200,000 $200,000 - -100.00%
0 0
$$220000KK
0 FY2024 FY2025 FY2026 FY2027
0 $100K
$200K
$300K
Expenditures by Expense Type
Development Impact – Drainage Fund
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 141 Development Impact – Public Facilities
Fund
Revenues vs Expenditures Summary
Revenue Actual Revenue Budgeted Expenditures Budgeted
2024 2025 2026 2027
0 $20K
$40K
$60K
$80K
$100K
Comprehensive Fund Summary
Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Proposed
Budget
FY 2026
Projected
vs. FY 2027
Proposed
Budget (%
Change)
Beginning Fund Balance $217,974 $295,623 $347,794 $347,794 $373,294 7.33% Revenues
Current Service Charge $67,206 $36,903 $60,000 $18,000 $18,000 - Use of Money & Property $10,444 $15,268 $7,500 $7,500 $7,500 - Total Revenues $77,650 $52,171 $67,500 $25,500 $25,500 - Expenditures
Total Expenditures - - - - - -
Total Revenues Less Expenditures $77,650 $52,171 $67,500 $25,500 $25,500 - Ending Fund Balance $295,623 $347,794 $415,294 $373,294 $398,794 6.83% Development Impact – Public Facilities Fund
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 142 Revenues by Revenue Type
Historical Revenue by Revenue Type
Current Service Charge Use of Money & Property
FY27 Revenues by Revenue Type
Current Service Charge $18,000 70.59%
Use of Money & Property $7,500 29.41%
Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Proposed
Budget
FY 2026
Projected vs.

FY 2027
Budgeted (%
Change)
Current Service Charge $67,206 $36,903 $60,000 $18,000 $18,000 - Use of Money & Property $10,444 $15,268 $7,500 $7,500 $7,500 - Total Revenues $77,650 $52,171 $67,500 $25,500 $25,500 - $78K
$52K
$68K
$26K
FY2024 FY2025 FY2026 FY2027
0 $25K
$50K
$75K
$100K

25.5K
Revenues by Revenue Type
Development Impact – Public Facilities Fund
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 143 Development Impact – Parkland Fund
Revenues vs Expenditures Summary
Revenue Actual Revenue Budgeted Expenditures Budgeted
2024 2025 2026 2027
0 $25K
$50K
$75K
$100K
$125K
Comprehensive Fund Summary
Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Proposed
Budget
FY 2026
Projected
vs. FY 2027
Proposed
Budget (%
Change)
Beginning Fund Balance $389,557 $485,163 $549,772 $549,772 $584,772 6.37% Revenues
Current Service Charge $77,765 $40,108 $60,000 $20,000 $20,000 - Use of Money & Property $17,840 $24,502 $15,000 $15,000 $15,000 - Total Revenues $95,606 $64,610 $75,000 $35,000 $35,000 - Expenditures
Total Expenditures - - - - - -
Total Revenues Less Expenditures $95,606 $64,610 $75,000 $35,000 $35,000 - Ending Fund Balance $485,163 $549,773 $624,772 $584,772 $619,772 5.99% Development Impact – Parkland Fund
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 144 Revenues by Revenue Type
Historical Revenue by Revenue Type
Current Service Charge Use of Money & Property
FY27 Revenues by Revenue Type
Current Service Charge $20,000 57.14%
Use of Money & Property $15,000 42.86%
Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Proposed
Budget
FY 2026
Projected vs.

FY 2027
Budgeted (%
Change)
Current Service Charge $77,765 $40,108 $60,000 $20,000 $20,000 - Use of Money & Property $17,840 $24,502 $15,000 $15,000 $15,000 - Total Revenues $95,606 $64,610 $75,000 $35,000 $35,000 - $96K
$65K
$75K
$35K
FY2024 FY2025 FY2026 FY2027
0 $25K
$50K
$75K
$100K
$125K
35K
Revenues by Revenue Type
Development Impact – Parkland Fund
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 145 Development Impact – Fire Suppression
Fund
Revenues vs Expenditures Summary
Revenue Actual Revenue Budgeted Expenditures Budgeted
2024 2025 2026 2027
0 $50K
$100K
$150K
$200K
Comprehensive Fund Summary
Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Proposed
Budget
FY 2026
Projected
vs. FY 2027
Proposed
Budget (%
Change)
Beginning Fund Balance $199,280 $233,260 $308,184 $308,184 $335,684 8.92% Revenues
Current Service Charge $25,190 $62,690 $150,100 $20,000 $20,000 - Use of Money & Property $8,790 $12,234 $7,500 $7,500 $7,500 - Total Revenues $33,979 $74,924 $157,600 $27,500 $27,500 - Expenditures
Total Expenditures - - - - - -
Total Revenues Less Expenditures $33,979 $74,924 $157,600 $27,500 $27,500 - Ending Fund Balance $233,260 $308,184 $465,784 $335,684 $363,184 8.19% Development Impact – Fire Suppression Fund
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 146 Revenues by Revenue Type
Historical Revenue by Revenue Type
Current Service Charge Use of Money & Property
FY27 Revenues by Revenue Type
Current Service Charge $20,000 72.73%
Use of Money & Property $7,500 27.27%
Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Proposed
Budget
FY 2026
Projected vs.

FY 2027
Budgeted (%
Change)
Current Service Charge $25,190 $62,690 $150,100 $20,000 $20,000 - Use of Money & Property $8,790 $12,234 $7,500 $7,500 $7,500 - Total Revenues $33,979 $74,924 $157,600 $27,500 $27,500 - $34K
$75K
$$115588KK
$28K
FY2024 FY2025 FY2026 FY2027
0 $50K
$100K
$150K
$200K

27.5K
Revenues by Revenue Type
Development Impact – Fire Suppression Fund
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 147 Capital Improvement Program
Summary of Planned Projects
City of Big Bear Lake
5-Year Capital Improvement Program (CIP)
Fiscal Year 2026-27 through 2030-31

FISCAL YEAR
No. Project Name 26/27 27/28 28/29 29/30 30/31 5-Year Total

STREETS
A.1
Annual Street
Rehabilitation
A.2
Annual Crack Seal of City
Streets
A.3
Annual Citywide Line
Striping
A.4
Street Sign Replacement
Project
A.5
Street Improvement -
Clubview Drive
Proposed Funding
General Fund
Sanitation Fund
Measure I - Local
RMRA
Measure Y TOT

FACILITIES
B.1
Beaver / Badger Parking
Lot Improvements
B.2
Curb & Sidewalk
Improvements
B.3 Bartlett Event Space
B.4
City Hall Repairs &
Improvements
$ 2,171,800 $ 2,067,800 $ 2,159,200 $ 2,254,300 $ 2,254,300 $ 10,907,400 $ 50,000 $ 75,000 $ 75,000 $ 75,000 $ 75,000 $ 350,000
$ 200,000 $ 200,000 $ 200,000 $ 200,000 $ 200,000 $ 1,000,000 $ 250,000 $ 250,000 $ 250,000 $ 250,000 $ 250,000 $ 1,250,000 $ 200,000 $ - $ - $ - $ - $ 200,000
$ 2,871,800 $ 2,592,800 $ 2,684,200 $ 2,779,300 $ 2,779,300 $ 13,707,400 $ 1,442,170 $ 1,448,590 $ 1,424,390 $ 1,402,970 $ 1,402,970 $ 7,121,090 $ 250,000 $ 250,000 $ 250,000 $ 250,000 $ 250,000 $ 1,250,000 $ 444,700 $ 457,800 $ 471,900 $ 486,900 $ 486,900 $ 2,348,200 $ 134,930 $ 136,410 $ 137,910 $ 139,430 $ 139,430 $ 688,110 $ 600,000 $ 300,000 $ 400,000 $ 500,000 $ 500,000 $ 2,300,000 $ 2,871,800 $ 2,592,800 $ 2,684,200 $ 2,779,300 $ 2,779,300 $ 13,707,400 $ 2,500,000 $ - $ - $ - $ - $ 2,500,000
$ 50,000 $ 50,000 $ 50,000 $ 50,000 $ 50,000 $ 250,000
$ - $ 3,000,000 $ - $ - $ - $ 3,000,000
$ 100,000 $ 100,000 $ 100,000 $ 100,000 $ 100,000 $ 500,000 Capital Improvement Program
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 148 B.5
Public Parking Lot
Assessment &
Improvements
B.6 General Plan Amendment
B.7
Public Works Facility
Improvements
B.8
Fire Protection District
Property Site
Improvements
B.9
PAC Facility
Improvements (Lighting,
Safety Assessment)
B.10
Demolition of City Owned
Properties
Proposed Funding
General Fund
General Plan Set-aside
Measure Y TOT
Fire Protection District

TRAILS/PARKS
C.1
Rathbun Creek Trailhead
Restroom
C.2
Rathbun Creek Trail
Segment 2
C.3
Rathbun Creek Trail
Segment 4
Proposed Funding
Measure Y TOT
$ 200,000 $ 200,000 $ 200,000 $ 200,000 $ 200,000 $ 1,000,000 $ 750,000 $ 750,000 $ - $ - $ - $ 1,500,000
$ 300,000 $ - $ - $ - $ - $ 300,000
$ 500,000 $ - $ - $ - $ - $ 500,000
$ 50,000 $ 50,000 $ 50,000 $ 50,000 $ 50,000 $ 250,000
$ 200,000 $ - $ - $ - $ - $ 200,000
$ 4,650,000 $ 4,150,000 $ 400,000 $ 400,000 $ 400,000 $ 10,000,000 $ 750,000 $ 150,000 $ 150,000 $ 150,000 $ 150,000 $ 1,350,000 $ 650,000 $ 750,000 $ - $ - $ - $ 1,400,000
$ 2,750,000 $ 3,250,000 $ 250,000 $ 250,000 $ 250,000 $ 6,750,000 $ 500,000 $ - $ - $ - $ - $ 500,000
$ 4,650,000 $ 4,150,000 $ 400,000 $ 400,000 $ 400,000 $ 10,000,000 $ - $ 600,000 $ - $ - $ - $ 600,000
$ - $ - $ 1,160,000 $ - $ - $ 1,160,000
$ - $ - $ - $ 1,500,000 $ - $ 1,500,000
$ - $ 600,000 $ 1,160,000 $ 1,500,000 $ - $ 3,260,000
$ - $ 600,000 $ 1,160,000 $ 1,500,000 $ - $ 3,260,000
$ - $ 600,000 $ 1,160,000 $ 1,500,000 $ - $ 3,260,000
Capital Improvement Program
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 149

SANITATION
D.1
Sanitary Sewer Cured-inPlace Pipe (CIPP)
D.2
Generator and Automatic
Transfer Switch (ATS)
Replacement
D.3 Wet Well Rehabilitation
D.4
Sewer Cleaning &
Inspection Project
D.5 SCADA System Upgrades
D.6
Sewer Ponds Site
Improvements
Proposed Funding
Sanitation Fund

EQUIPMENT AND

VEHICLES
E.1 Vehicle Replacements
E.2 Heavy Equipment
Proposed Funding
General Fund
Sanitation Fund

TOTAL PLANNED

EXPENDITURES

TOTAL PROPOSED

FUNDING
General Fund
Sanitation Fund
Measure I - Local
RMRA
Measure Y TOT
Fire Protection District
General Plan Set-aside

TOTAL PROPOSED

FUNDING
$ 400,000 $ 400,000 $ 400,000 $ 400,000 $ 400,000 $ 2,000,000 $ 200,000 $ 200,000 $ - $ - $ - $ 400,000
$ 200,000 $ 200,000 $ 200,000 $ 200,000 $ 200,000 $ 1,000,000 $ 450,000 $ 250,000 $ 250,000 $ 250,000 $ 250,000 $ 1,450,000 $ 250,000 $ - $ - $ - $ - $ 250,000
$ 150,000 $ - $ - $ - $ - $ 150,000
$ 1,650,000 $ 1,050,000 $ 850,000 $ 850,000 $ 850,000 $ 5,250,000 $ 1,650,000 $ 1,050,000 $ 850,000 $ 850,000 $ 850,000 $ 5,250,000 $ 1,650,000 $ 1,050,000 $ 850,000 $ 850,000 $ 850,000 $ 5,250,000 $ 225,000 $ 225,000 $ 225,000 $ 225,000 $ 225,000 $ 1,125,000 $ 150,000 $ 150,000 $ 150,000 $ 150,000 $ 150,000 $ 750,000 $ 375,000 $ 375,000 $ 375,000 $ 375,000 $ 375,000 $ 1,875,000 $ 375,000 $ 375,000 $ 375,000 $ 375,000 $ 375,000 $ 1,875,000 $ - $ - $ - $ - $ - $ -
$ 375,000 $ 375,000 $ 375,000 $ 375,000 $ 375,000 $ 1,875,000 $ 9,546,800 $ 8,767,800 $ 5,469,200 $ 5,904,300 $ 4,404,300 $ 34,092,400 $ 2,567,170 $ 1,973,590 $ 1,949,390 $ 1,927,970 $ 1,927,970 $ 10,346,090 $ 1,900,000 $ 1,300,000 $ 1,100,000 $ 1,100,000 $ 1,100,000 $ 6,500,000 $ 444,700 $ 457,800 $ 471,900 $ 486,900 $ 486,900 $ 2,348,200 $ 134,930 $ 136,410 $ 137,910 $ 139,430 $ 139,430 $ 688,110 $ 3,350,000 $ 4,150,000 $ 1,810,000 $ 2,250,000 $ 750,000 $ 12,310,000 $ 500,000 $ - $ - $ - $ - $ 500,000
$ 650,000 $ 750,000 $ - $ - $ - $ 1,400,000
$ 9,546,800 $ 8,767,800 $ 5,469,200 $ 5,904,300 $ 4,404,300 $ 34,092,400 Capital Improvement Program
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 150 One Year Plan
FY27 Total Capital Requested
$9,546,800
FY27 Total Funding Requested
$9,546,800
FY27 Total Funding Requested by Source
Fire Protection District $500,000 5.24%
General Fund $3,217,170 33.70%
Measure I - Local $444,700 4.66%
Measure Y TOT $3,350,000 35.09%
RMRA $134,930 1.41%
Sanitation $1,900,000 19.90%
FY27 Total Funding Requested by Department
Community & Economic
Development
$750,000 7.86%
Public Works $8,796,800 92.14%

9.55M

9.55M
One Year Plan
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 151 Capital Improvement Multi-Year Plan
FY27 - FY31 Total Funding Requested by Department
Funding by Department Totals (all years)
Community & Economic
Development
$1,500,000 4.40%
Public Works $32,592,400 95.60%
FY27 - FY31 Total Funding Requested by Source
Funding by Source Totals (all years)
Fire Protection District $500,000 1.47%
General Fund $11,746,090 34.45%
Measure I - Local $2,348,200 6.89%
Measure Y TOT $12,310,000 36.11%
RMRA $688,110 2.02%
Sanitation $6,500,000 19.07%
$10M
$9M
$5M $6M
$4M
2027 2028 2029 2030 2031
0 $3M
$5M
$8M
$10M
$13M
$10M
$9M
$5M $6M
$4M
2027 2028 2029 2030 2031
0 $3M
$5M
$8M
$10M
$13M
Multi-Year Plan
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 152 FY27 - FY31 Capital Cost Breakdown
Capital Cost Totals (all years)
Capital Costs $34,092,400 100.00%
Operational Costs $0 0.00%
$10M
$9M
$5M
$6M
$4M
2027
2028
2029
2030
2031
0 $2M $4M $6M $8M $10M
Multi-Year Plan
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 153 Capital Projects
Capital Projects
Project No. / Project Name Years Departments Type Total A.3 Annual Citywide Line Striping 2027 -
2031
Public Works Streets $1,000,000
A.2 Annual Crack Seal of City Streets 2027 -
2031
Public Works Streets $350,000
A.1 Annual Street Rehabilitation 2027 -
2031
Public Works Streets $10,907,400
B.3 Bartlett Event Space 2028 Public Works Facilities $3,000,000 B.1 Beaver / Badger Parking Lot
Improvements
2027 Public Works Facilities $2,500,000
B.4 City Hall Repairs &
Improvements
2027 -
2031
Public Works Facilities $500,000
B.2 Curb & Sidewalk Improvements 2027 -
2031
Public Works Facilities $250,000
B.10 Demolition of City Owned
Properties
2027 Public Works Facilities $200,000
B.8 Fire Protection District Property
Site Improvements
2027 Public Works Facilities $500,000
B.6 General Plan Amendment 2027 -
2028
Community & Economic
Development
Facilities $1,500,000
D.2 Generator and Automatic
Transfer Switch (ATS)
Replacement
2027 -
2028
Public Works Sanitation $400,000
E.2 Heavy Equipment 2027 -
2031
Public Works Equipment and
Vehicles
$750,000
B.9 PAC Facility Improvements
(Lighting, Safety Assessment)
2027 -
2031
Public Works Facilities $250,000
B.5 Public Parking Lot Assessment &
Improvements
2027 -
2031
Public Works Facilities $1,000,000
B.7 Public Works Facility
Improvements
2027 Public Works Facilities $300,000
C.2 Rathbun Creek Trail Segment 2 2029 Public Works Trails and Parks $1,160,000 C.3 Rathbun Creek Trail Segment 4 2030 Public Works Trails and Parks $1,500,000 C.1 Rathbun Creek Trailhead
Restroom
2027 -
2028
Public Works Trails and Parks $600,000
D.1 Sanitary Sewer Cured-in-Place
Pipe (CIPP)
2027 -
2031
Public Works Sanitation $2,000,000
D.5 SCADA System Upgrades 2027 Public Works Sanitation $250,000 D.4 Sewer Cleaning & Inspection
Project
2027 -
2031
Public Works Sanitation $1,450,000
D.6 Sewer Ponds Site Improvements 2027 Public Works Sanitation $150,000 A.5 Street Improvement - Clubview
Drive
2027 Public Works Streets $200,000
A.4 Street Sign Replacement Project2027 -
2031
Public Works Streets $1,250,000
E.1 Vehicle Replacements 2027 -
2031
Public Works Equipment and
Vehicles
$1,125,000
D.3 Wet Well Rehabilitation 2027 -
2031
Public Works Sanitation $1,000,000
Capital Projects
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 154 Equipment and Vehicles
FY27 - FY31 Equipment and Vehicles Projects
Heavy Equipment $750,000 40.00%
Vehicle Replacements $1,125,000 60.00%
$$337755KK $$337755KK $$337755KK $$337755KK $$337755KK
2027 2028 2029 2030 2031
0 $100K
$200K
$300K
$400K
Summary of Requests
Project No. / Category FY2027 FY2028 FY2029 FY2030 FY2031 Total E.2 Heavy Equipment $150,000 $150,000 $150,000 $150,000 $150,000 $750,000 E.1 Vehicle Replacements $225,000 $225,000 $225,000 $225,000 $225,000 $1,125,000 Total Summary of Requests $375,000 $375,000 $375,000 $375,000 $375,000 $1,875,000 Equipment and Vehicles
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 155 Heavy Equipment
Overview
Department Public Works
Type Capital Equipment
Project Type Equipment and Vehicles
Project Number E.2
Project Location
Description
Annual replenishment of heavy equipment fleet. For FY 26/27, this includes consideration of a new backhoe tractor.

Images
heavy equip.png
Details
Fiscal Year: Annual
On-going Operating & Maintenance
Impact: Regularly scheduled maintenance.

Permits/Easements Needed: None
Type of Project: Replacement
Justification
Heavy equipment that has exceeded life expectancy will be restocked to ensure safety and compliance standards as well as plan for the long-term needs of the Public Works team.

Heavy Equipment
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 156 Capital Cost
FY2027 Budget
$150K
Total Budget (all years)
$750K
Project Total
$750K
Funding Sources
FY2027 Budget
$150K
Total Budget (all years)
$750K
Project Total
$750K
Detailed Breakdown
Category
FY2027
In Progress
FY2028
In Progress
FY2029
In Progress
FY2030
In Progress
FY2031
In Progress
Total
Acquisition $150,000 $150,000 $150,000 $150,000 $150,000 $750,000 Total $150,000 $150,000 $150,000 $150,000 $150,000 $750,000 Detailed Breakdown
Category
FY2027
In Progress
FY2028
In Progress
FY2029
In Progress
FY2030
In Progress
FY2031
In Progress
Total
General Fund $150,000 $150,000 $150,000 $150,000 $150,000 $750,000 Total $150,000 $150,000 $150,000 $150,000 $150,000 $750,000 Heavy Equipment
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 157 Vehicle Replacements
Overview
Department Public Works
Type Capital Equipment
Project Type Equipment and Vehicles
Project Number E.1
Project Location
Description
Replace aged fleet vehicles from the Sanitation, Public Works, Engineering, Building & Safety, and Neighborhood Preservation Departments, at approximately 3 per year. Public Works vehicles must be equipped with radios and snow blades for plowing. For FY 26/27 the purchase will focus on aging Public Works vehicles.

Images
vehicle.png
Details
Fiscal Year: Annual
On-going Operating & Maintenance Impact: Fleet
will require routine maintenance.

Permits/Easements Needed: None
Type of Project: Replacement
Justification
Currently the City has approximately 42 fleet vehicles, with several vehicles older than 10 years. In order to keep costs down for acquiring difficult to find replacement parts associated with older vehicles it is necessary to replace the City fleet on an annual basis.

Vehicle Replacements
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 158 Capital Cost
FY2027 Budget
$225K
Total Budget (all years)
$1.13M
Project Total
$1.13M
Funding Sources
FY2027 Budget
$225K
Total Budget (all years)
$1.13M
Project Total
$1.13M
Detailed Breakdown
Category
FY2027
In Progress
FY2028
In Progress
FY2029
In Progress
FY2030
In Progress
FY2031
In Progress
Total
Acquisition $225,000 $225,000 $225,000 $225,000 $225,000 $1,125,000 Total $225,000 $225,000 $225,000 $225,000 $225,000 $1,125,000 Detailed Breakdown
Category
FY2027
In Progress
FY2028
In Progress
FY2029
In Progress
FY2030
In Progress
FY2031
In Progress
Total
General Fund $225,000 $225,000 $225,000 $225,000 $225,000 $1,125,000 Total $225,000 $225,000 $225,000 $225,000 $225,000 $1,125,000 Vehicle Replacements
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 159 Facilities
FY27 - FY31 Facilities Projects
Bartlett Event Space $3,000,000 30.00%
Beaver / Badger Parking Lot
Improvements
$2,500,000 25.00%
City Hall Repairs & Improvements $500,000 5.00%
Curb & Sidewalk Improvements $250,000 2.50%
Demolition of City Owned
Properties
$200,000 2.00%
Fire Protection District Property
Site Improvements
$500,000 5.00%
General Plan Amendment $1,500,000 15.00%
PAC Facility Improvements
(Lighting, Safety Assessment)
$250,000 2.50%
Public Parking Lot Assessment &
Improvements
$1,000,000 10.00%
Public Works Facility
Improvements
$300,000 3.00%
$5M
$4M
$0M $0M $0M
2027 2028 2029 2030 2031
0 $2M
$4M
$6M
Summary of Requests
Project No. / Category FY2027 FY2028 FY2029 FY2030 FY2031 Total B.3 Bartlett Event Space $0 $3,000,000 $0 $0 $0 $3,000,000 B.1 Beaver / Badger Parking Lot
Improvements
$2,500,000 $0 $0 $0 $0 $2,500,000
B.4 City Hall Repairs &
Improvements
$100,000 $100,000 $100,000 $100,000 $100,000 $500,000
B.2 Curb & Sidewalk Improvements $50,000 $50,000 $50,000 $50,000 $50,000 $250,000 B.10 Demolition of City Owned
Properties
$200,000 $0 $0 $0 $0 $200,000
B.8 Fire Protection District Property
Site Improvements
$500,000 $0 $0 $0 $0 $500,000
B.6 General Plan Amendment $750,000 $750,000 $0 $0 $0 $1,500,000 B.9 PAC Facility Improvements
(Lighting, Safety Assessment)
$50,000 $50,000 $50,000 $50,000 $50,000 $250,000
B.5 Public Parking Lot Assessment &
Improvements
$200,000 $200,000 $200,000 $200,000 $200,000 $1,000,000 Facilities
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 160 Project No. / Category FY2027 FY2028 FY2029 FY2030 FY2031 Total B.7 Public Works Facility
Improvements
$300,000 $0 $0 $0 $0 $300,000
Total Summary of Requests $4,650,000 $4,150,000 $400,000 $400,000 $400,000 $10,000,000 Facilities
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 161 Bartlett Event Space
Overview
Department Public Works
Type Capital Improvement
Project Type Facilities
Project Number B.3
Project Location
Description
Development of an event and public gathering space within the existing Bartlett Parking Lot. Planned improvements include a bandshell, open space for events and gathering, new restrooms, lighting, benches, picnic tables, and other amenities. Design efforts will commence in Spring 2026.

Images
bartlett event 1.png
bartlett event 2.png
Details
Fiscal Year: FY28
On-going Operating & Maintenance
Impact: Maintenance of the new facilities will be required.

Permits/Easements Needed: Water Quality
Management Plan, Building Permits
Type of Project: New Construction
Justification
There is growing demand for a designated special events space within the Village to support the community and business owners. The development of a dedicated space will facilitate events and public gathering, while minimizing disruption to the Village businesses while creating an improved destination for the community.

Bartlett Event Space
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 162 Capital Cost
FY2027 Budget
$0
Total Budget (all years)
$3M
Project Total
$3M
Funding Sources
FY2027 Budget
$0
Total Budget (all years)
$3M
Project Total
$3M
Detailed Breakdown
Category
FY2028
In Progress
Construction $3,000,000
Total $3,000,000
Detailed Breakdown
Category
FY2028
In Progress
Measure Y TOT $3,000,000
Total $3,000,000
Bartlett Event Space
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 163 Beaver / Badger Parking Lot Improvements
Overview
Department Public Works
Type Capital Improvement
Project Type Facilities
Project Number B.1
Project Location
Description
This project will construct two new public parking lots, with approximately 135 new parking spaces, within the Village Area.

The parking lots will include landscaping, lighting, and other amenities. The project will include additional sidewalk to promote connectivity to the Village. Design on this project was completed in FY 25/26.

Images
beaver pkg lot.png
beaver badger lot.png
Details
Fiscal Year: FY26/27
On-going Operating & Maintenance
Impact: Parking lot will need typical maintenance efforts, consistent with other public parking lots.

Permits/Easements Needed: WQMP, NOE,
Conditional Use Permit (all approved).

Type of Project: Refurbishment
Justification
The project will develop valuable parking facilities on otherwise undeveloped property that is owned by the City. The project will add approximately 135 new parking spaces in the Village Area. The project will include lighting, landscaping, and other amenities.

Beaver / Badger Parking Lot Improvements
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 164 Capital Cost
FY2027 Budget
$2.5M
Total Budget (all years)
$2.5M
Project Total
$2.5M
Funding Sources
FY2027 Budget
$2.5M
Total Budget (all years)
$2.5M
Project Total
$2.5M
Detailed Breakdown
Category
FY2027
In Progress
Construction $2,500,000
Total $2,500,000
Detailed Breakdown
Category
FY2027
In Progress
Measure Y TOT $2,500,000
Total $2,500,000
Beaver / Badger Parking Lot Improvements
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 165 City Hall Repairs & Improvements
Overview
Department Public Works
Type Capital Improvement
Project Type Facilities
Project Number B.4
Project Location
39707 Big Bear Boulevard
Description
On-going maintenance and improvement of the Civic Center Facility. FY 26/27 priorities include completing the replacement of carpeting throughout the building.

Images
city hall.jpg
city hall 2.png
Details
Fiscal Year: Annual
On-going Operating & Maintenance Impact: None
Permits/Easements Needed: None
Type of Project: Refurbishment
Justification
Maintenance and enhancement of the Civic Center ensures that the building meets safety standards, protects existing infrastructure, and is upgraded and improved appropriately.

City Hall Repairs & Improvements
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 166 Capital Cost
FY2027 Budget
$100K
Total Budget (all years)
$500K
Project Total
$500K
Funding Sources
FY2027 Budget
$100K
Total Budget (all years)
$500K
Project Total
$500K
Detailed Breakdown
Category
FY2027
In Progress
FY2028
In Progress
FY2029
In Progress
FY2030
In Progress
FY2031
In Progress
Total
Construction $100,000 $100,000 $100,000 $100,000 $100,000 $500,000 Total $100,000 $100,000 $100,000 $100,000 $100,000 $500,000 Detailed Breakdown
Category
FY2027
In Progress
FY2028
In Progress
FY2029
In Progress
FY2030
In Progress
FY2031
In Progress
Total
General Fund $100,000 $100,000 $100,000 $100,000 $100,000 $500,000 Total $100,000 $100,000 $100,000 $100,000 $100,000 $500,000 City Hall Repairs & Improvements
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 167 Curb & Sidewalk Improvements
Overview
Department Public Works
Type Capital Improvement
Project Type Facilities
Project Number B.2
Project Location
Description
For FY 26/27, the project will improve ADA compliance on existing concrete sidewalks on Pine Knot Ave near the Mountain Meadows Housing Complex. The FY 26/27 project will also include infill sidewalk in areas of the Village, including Pedder Road and Cottage Lane. Project will include constructing new or replacement concrete curb where needed to support new or existing sidewalk.

Images
sidewalk impv.png curb sidewalk.png
Details
Fiscal Year: Annual
On-going Operating & Maintenance
Impact: Additional maintenance for snow removal will be required on the new sidewalk.

Permits/Easements Needed: Notice of Exemption
Type of Project: Refurbishment
Justification
The FY 26/27 project will make needed sidewalk repairs as well as extend the sidewalk network within the Village area and create an area of safe passage. Future years projects will replace or expand sidewalk throughout the City to promote pedestrian mobility.

Curb & Sidewalk Improvements
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 168 Capital Cost
FY2027 Budget
$50K
Total Budget (all years)
$250K
Project Total
$250K
Funding Sources
FY2027 Budget
$50K
Total Budget (all years)
$250K
Project Total
$250K
Detailed Breakdown
Category
FY2027
In Progress
FY2028
In Progress
FY2029
In Progress
FY2030
In Progress
FY2031
In Progress
Total
Construction $50,000 $50,000 $50,000 $50,000 $50,000 $250,000 Total $50,000 $50,000 $50,000 $50,000 $50,000 $250,000
Detailed Breakdown
Category
FY2027
In Progress
FY2028
In Progress
FY2029
In Progress
FY2030
In Progress
FY2031
In Progress
Total
Measure Y TOT $50,000 $50,000 $50,000 $50,000 $50,000 $250,000 Total $50,000 $50,000 $50,000 $50,000 $50,000 $250,000
Curb & Sidewalk Improvements
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 169 Demolition of City Owned Properties
Overview
Department Public Works
Type Capital Improvement
Project Type Facilities
Project Number B.10
Project Location
42139 Big Bear Boulevard
Description
The City owns, or controls, a number of properties that are planned for future improvements. A number of these properties have vacant buildings on them that need to be cleared to enable future improvements. The scope includes vacant commercial and residential buildings on the 19-acre property, Beaver/Badger lots, and the quilt shop property.

Images
demo 1.png demo 2.png
Details
Fiscal Year: FY27
On-going Operating & Maintenance
Impact: Eliminate maintenance and security impacts for
unused buildings.

Permits/Easements Needed: Demolition Permits
Type of Project: Other
Justification
The demolition of these buildings will clear the way for future improvements. Additionally, as they are vacant and do not have a planned use, the demolition of these buildings will eliminate maintenance needs as well as security and liability concerns.

Demolition of City Owned Properties
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 170 Capital Cost
FY2027 Budget
$200K
Total Budget (all years)
$200K
Project Total
$200K
Funding Sources
FY2027 Budget
$200K
Total Budget (all years)
$200K
Project Total
$200K
Detailed Breakdown
Category
FY2027
In Progress
Construction $200,000
Total $200,000
Detailed Breakdown
Category
FY2027
In Progress
General Fund $200,000
Total $200,000
Demolition of City Owned Properties
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 171 Fire Protection District Property Site
Improvements
Overview
Department Public Works
Type Capital Improvement
Project Type Facilities
Project Number B.8
Project Location
42610 Rathbun Drive
Description
The Fire Protection District owns two (2) properties that are in need of site improvements. At the Boulder Bay Site, the driveway and the site pavement will be rehabilitated. At the Moonridge Site, the property will be graded, paved, and fenced in.

Images
fpd 1.png
fpd 2.png
Details
Fiscal Year: FY27
On-going Operating & Maintenance Impact: None
Permits/Easements Needed: Water Quality
Management Plan
Type of Project: Refurbishment
Justification
The Boulder Bay site needs rehabilitation of the existing improvements due to many years as a trash site. The Moonridge Location has not been built out to the entire property size. The Moonridge Site Improvements will capture all usable area on the site to maximize the usable area.

Fire Protection District Property Site Improvements
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 172 Capital Cost
FY2027 Budget
$500K
Total Budget (all years)
$500K
Project Total
$500K
Funding Sources
FY2027 Budget
$500K
Total Budget (all years)
$500K
Project Total
$500K
Detailed Breakdown
Category
FY2027
In Progress
Construction $500,000
Total $500,000
Detailed Breakdown
Category
FY2027
In Progress
Fire Protection District $500,000
Total $500,000
Fire Protection District Property Site Improvements
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 173 General Plan Amendment
Overview
Department Community & Economic
Development
Type Capital Improvement
Project Type Facilities
Project Number B.6
Project Location
Description
The General Plan is a comprehensive, long-term general plan for the physical development of the City. The General Plan serves as a foundation for making land use decisions based upon the goals and policies that will be developed through this effort. A Professional Services Agreement was executed in November 2025 and the work will be ongoing through 2028.

Images
gen plan amend.png
Details
Fiscal Year: FY26/27 - FY27/28
On-going Operating & Maintenance Impact: None
Permits/Easements Needed: Environmental Impact
Report will be prepared as a part of this process.

Type of Project: Other
Justification
The City's current General Plan was adopted in 1999 and needs to be updated for the next approximately twenty-year period.

General Plan Amendment
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 174 Capital Cost
FY2027 Budget
$750K
Total Budget (all years)
$1.5M
Project Total
$1.5M
Funding Sources
FY2027 Budget
$750K
Total Budget (all years)
$1.5M
Project Total
$1.5M
Detailed Breakdown
Category
FY2027
In Progress
FY2028
In Progress
Total
Construction $750,000 $750,000 $1,500,000
Total $750,000 $750,000 $1,500,000
Detailed Breakdown
Category
FY2027
In Progress
FY2028
In Progress
Total
General Fund $750,000 $750,000 $1,500,000
Total $750,000 $750,000 $1,500,000
General Plan Amendment
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 175 PAC Facility Improvements (Lighting, Safety
Assessment)
Overview
Department Public Works
Type Capital Improvement
Project Type Facilities
Project Number B.9
Project Location
39707 Big Bear Boulevard
Description
The Performing Arts Center is a highly utilized community asset. The capital improvements will include a number of items including an assessment and addressing of any safety issues, assessment and improvements of the performance elements including lighting and sound, and other facility maintenance and improvement efforts.

Images
pac 1.png
pac 2.png
pac 3.png
Details
Fiscal Year: Annual
On-going Operating & Maintenance Impact: None
Permits/Easements Needed: Building Permits
Type of Project: Refurbishment
Justification
Given the public usage of this facility, the effort will ensure that all elements of the facility meet established safety standards, including the back of house. The lighting and audio systems are dated and are in need of upgrade as many elements are no longer supported or no longer meet best practice for a facility of this type.

PAC Facility Improvements (Lighting, Safety Assessment) FY2026/2027 Proposed Budget | City of Big Bear Lake Page 176 Capital Cost
FY2027 Budget
$50K
Total Budget (all years)
$250K
Project Total
$250K
Funding Sources
FY2027 Budget
$50K
Total Budget (all years)
$250K
Project Total
$250K
Detailed Breakdown
Category
FY2027
In Progress
FY2028
In Progress
FY2029
In Progress
FY2030
In Progress
FY2031
In Progress
Total
Construction $50,000 $50,000 $50,000 $50,000 $50,000 $250,000 Total $50,000 $50,000 $50,000 $50,000 $50,000 $250,000
Detailed Breakdown
Category
FY2027
In Progress
FY2028
In Progress
FY2029
In Progress
FY2030
In Progress
FY2031
In Progress
Total
General Fund $50,000 $50,000 $50,000 $50,000 $50,000 $250,000 Total $50,000 $50,000 $50,000 $50,000 $50,000 $250,000
PAC Facility Improvements (Lighting, Safety Assessment) FY2026/2027 Proposed Budget | City of Big Bear Lake Page 177 Public Parking Lot Assessment &
Improvements
Overview
Department Public Works
Type Capital Improvement
Project Type Facilities
Project Number B.5
Project Location
40701 Village Drive
Description
As part of the City's maintenance program, Public Works will perform rehabilitation of paved surfaces in existing parking lots including replacement of asphalt, curb and gutter, and other amenities.

Images
public pkg lot.png public pkg lot 2.png
Details
Fiscal Year: Annual
On-going Operating & Maintenance Impact: None
Permits/Easements Needed: Water Quality
Management Plans
Type of Project: Refurbishment
Justification
The parking lot surfaces within these facilities are in need of maintenance and repair. The goal is to improve the appearance and extend the useful life of the pavement while improving user/pedestrian safety.

Public Parking Lot Assessment & Improvements
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 178 Capital Cost
FY2027 Budget
$200K
Total Budget (all years)
$1M
Project Total
$1M
Funding Sources
FY2027 Budget
$200K
Total Budget (all years)
$1M
Project Total
$1M
Detailed Breakdown
Category
FY2027
In Progress
FY2028
In Progress
FY2029
In Progress
FY2030
In Progress
FY2031
In Progress
Total
Construction $200,000 $200,000 $200,000 $200,000 $200,000 $1,000,000 Total $200,000 $200,000 $200,000 $200,000 $200,000 $1,000,000 Detailed Breakdown
Category
FY2027
In Progress
FY2028
In Progress
FY2029
In Progress
FY2030
In Progress
FY2031
In Progress
Total
Measure Y TOT $200,000 $200,000 $200,000 $200,000 $200,000 $1,000,000 Total $200,000 $200,000 $200,000 $200,000 $200,000 $1,000,000 Public Parking Lot Assessment & Improvements
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 179 Public Works Facility Improvements
Overview
Department Public Works
Type Capital Improvement
Project Type Facilities
Project Number B.7
Project Location
42040 Big Bear Boulevard
Description
The Public Works Department operates out of the Corporate Yard at 42040 Garstin Road. The facility is in need of maintenance activities, including reconstruction of the main driveway, as well as siding repair/replacement and painting of the facility exterior.

Images
public works 1.png public works 2.png
Details
Fiscal Year: FY27
On-going Operating & Maintenance
Impact: Eliminate patching of driveway and wear/tear on vehicles. Preserve and protect the building exterior.

Permits/Easements Needed: Water Quality
Management Plan, Building Permit
Type of Project: Refurbishment
Justification
The driveway is failing due to traffic from heavy equipment into and out of the facility. The driveway is proposed to be replaced in concrete to create a more durable, long lasting surface. Additionally, there is damaged siding that needs repair/replacement and the building exterior is in need of paint to preserve the condition of the building.

Public Works Facility Improvements
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 180 Capital Cost
FY2027 Budget
$300K
Total Budget (all years)
$300K
Project Total
$300K
Funding Sources
FY2027 Budget
$300K
Total Budget (all years)
$300K
Project Total
$300K
Detailed Breakdown
Category
FY2027
In Progress
Construction $300,000
Total $300,000
Detailed Breakdown
Category
FY2027
In Progress
General Fund $300,000
Total $300,000
Public Works Facility Improvements
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 181 Sanitation
FY27 - FY31 Sanitation Projects
Generator and Automatic Transfer
Switch (ATS) Replacement
$400,000 7.62%
Sanitary Sewer Cured-in-Place Pipe
(CIPP)
$2,000,000 38.10%
SCADA System Upgrades $250,000 4.76%
Sewer Cleaning & Inspection
Project
$1,450,000 27.62%
Sewer Ponds Site Improvements $150,000 2.86%
Wet Well Rehabilitation $1,000,000 19.05%
$$$111,,,666555000KKK
$$$111,,,000555000KKK
$$885500KK $$885500KK $$885500KK
2027 2028 2029 2030 2031
0 $500K
$1,000K
$1,500K
$2,000K
Summary of Requests
Project No. / Category FY2027 FY2028 FY2029 FY2030 FY2031 Total D.2 Generator and Automatic
Transfer Switch (ATS)
Replacement
$200,000 $200,000 $0 $0 $0 $400,000
D.1 Sanitary Sewer Cured-in-Place
Pipe (CIPP)
$400,000 $400,000 $400,000 $400,000 $400,000 $2,000,000 D.5 SCADA System Upgrades $250,000 $0 $0 $0 $0 $250,000 D.4 Sewer Cleaning & Inspection
Project
$450,000 $250,000 $250,000 $250,000 $250,000 $1,450,000 D.6 Sewer Ponds Site Improvements $150,000 $0 $0 $0 $0 $150,000 D.3 Wet Well Rehabilitation $200,000 $200,000 $200,000 $200,000 $200,000 $1,000,000 Total Summary of Requests $1,650,000 $1,050,000 $850,000 $850,000 $850,000 $5,250,000 Sanitation
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 182 Generator and Automatic Transfer Switch
(ATS) Replacement
Overview
Department Public Works
Type Capital Improvement
Project Type Sanitation
Project Number D.2
Project Location
Description
The sanitary sewer lift stations are equipped with backup power generators to ensure ongoing operation during power disruption. Many of the generators are outdated and are in need of replacement.

Images
generator switch.png
Details
Fiscal Year: FY26/27 - FY27/28
On-going Operating & Maintenance Impact: Ongoing Operating & Maintenance Impact: Upgrading equipment will prevent sanitary sewer flooding and
maintain continuity of service during times of power
interruption.

Permits/Easements Needed: None
Type of Project: Refurbishment
Justification
Generators and ATS need to be replaced due to maintenance, age, and environmental concerns. Backup power systems are required at these critical sites pursuant to State standards for sanitary sewer systems.

Generator and Automatic Transfer Switch (ATS) Replacement FY2026/2027 Proposed Budget | City of Big Bear Lake Page 183 Capital Cost
FY2027 Budget
$200K
Total Budget (all years)
$400K
Project Total
$400K
Funding Sources
FY2027 Budget
$200K
Total Budget (all years)
$400K
Project Total
$400K
Detailed Breakdown
Category
FY2027
In Progress
FY2028
In Progress
Total
Construction $200,000 $200,000 $400,000
Total $200,000 $200,000 $400,000
Detailed Breakdown
Category
FY2027
In Progress
FY2028
In Progress
Total
Sanitation $200,000 $200,000 $400,000
Total $200,000 $200,000 $400,000
Generator and Automatic Transfer Switch (ATS) Replacement FY2026/2027 Proposed Budget | City of Big Bear Lake Page 184 Sanitary Sewer Cured-in-Place Pipe (CIPP)
Overview
Department Public Works
Type Capital Improvement
Project Type Sanitation
Project Number D.1
Project Location
Description
Installation of a pipe liner into existing sanitary sewer maints to correct root intrusion, pipe offsets, and minor pipe failures.

Images
sani cured pip.png
Details
Fiscal Year: Annual
On-going Operating & Maintenance Impact: Ongoing Operating & Maintenance Impact: Will reduce sewer back-up issues and reduce replacement costs.

Permits/Easements Needed: Notice of Exemption
Type of Project: Refurbishment
Justification
The installation of pipe liners is an effective maintenance process to maintain sanitary sewer lines. This approach can correct root intrusion, pipe offsets, and other deficiencies. This approach is more cost effective, and creates less impacts, than trenching and replacing the sewer mains.

Sanitary Sewer Cured-in-Place Pipe (CIPP)
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 185 Capital Cost
FY2027 Budget
$400K
Total Budget (all years)
$2M
Project Total
$2M
Funding Sources
FY2027 Budget
$400K
Total Budget (all years)
$2M
Project Total
$2M
Detailed Breakdown
Category
FY2027
In Progress
FY2028
In Progress
FY2029
In Progress
FY2030
In Progress
FY2031
In Progress
Total
Construction $400,000 $400,000 $400,000 $400,000 $400,000 $2,000,000 Total $400,000 $400,000 $400,000 $400,000 $400,000 $2,000,000 Detailed Breakdown
Category
FY2027
In Progress
FY2028
In Progress
FY2029
In Progress
FY2030
In Progress
FY2031
In Progress
Total
Sanitation $400,000 $400,000 $400,000 $400,000 $400,000 $2,000,000 Total $400,000 $400,000 $400,000 $400,000 $400,000 $2,000,000 Sanitary Sewer Cured-in-Place Pipe (CIPP)
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 186 SCADA System Upgrades
Overview
Department Public Works
Type Capital Improvement
Project Type Sanitation
Project Number D.5
Project Location
Description
A Supervisory Control and Data Acquisition (SCADA) System allows the sanitation system, especially the lift stations, to be monitored remotely, twenty-four hours a day. The SCADA system provides alarms and real-time data to the operators and allows for system changes to be implemented. The current SCADA system is nearing end of life and is in need of replacement.

Images
scada 1.png
scada 2.png
Details
Fiscal Year: FY27
On-going Operating & Maintenance
Impact: Updating the SCADA system will ensure effective ongoing maintenance and operation of this critical system.

Permits/Easements Needed: Notice of Exemption
Type of Project: Other Improvement
Justification
The SCADA system is nearing end of life. The existing software system will be migrated to a new platform in 2026. The existing hardware is no longer manufactured and will no longer be supported after 2028. The status of the system has made replacement parts and components difficult to obtain.

SCADA System Upgrades
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 187 Capital Cost
FY2027 Budget
$250K
Total Budget (all years)
$250K
Project Total
$250K
Funding Sources
FY2027 Budget
$250K
Total Budget (all years)
$250K
Project Total
$250K
Detailed Breakdown
Category
FY2027
In Progress
Construction $250,000
Total $250,000
Detailed Breakdown
Category
FY2027
In Progress
Sanitation $250,000
Total $250,000
SCADA System Upgrades
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 188 Sewer Cleaning & Inspection Project
Overview
Department Public Works
Type Capital Improvement
Project Type Sanitation
Project Number D.4
Project Location
Description
Annual maintenance program to perform cleaning and inspections on sanitary sewer mains. For each FY, the highest priority areas will be targeted for maintenance and inspection.

Images
sewer cleaning.jpg
Details
Fiscal Year: Annual
On-going Operating & Maintenance Impact: Ongoing Operating & Maintenance Impact: Annual maintenance program to reduce system failures and
identify future maintenance needs.

Permits/Easements Needed: Notice of Exemption
Type of Project: Refurbishment
Justification
The project will help to mitigate sanitary sewer back up issues and identify areas that may need additional maintenance, repair, or replacement.

Sewer Cleaning & Inspection Project
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 189 Capital Cost
FY2027 Budget
$450K
Total Budget (all years)
$1.45M
Project Total
$1.45M
Funding Sources
FY2027 Budget
$450K
Total Budget (all years)
$1.45M
Project Total
$1.45M
Detailed Breakdown
Category
FY2027
In Progress
FY2028
In Progress
FY2029
In Progress
FY2030
In Progress
FY2031
In Progress
Total
Construction $450,000 $250,000 $250,000 $250,000 $250,000 $1,450,000 Total $450,000 $250,000 $250,000 $250,000 $250,000 $1,450,000 Detailed Breakdown
Category
FY2027
In Progress
FY2028
In Progress
FY2029
In Progress
FY2030
In Progress
FY2031
In Progress
Total
Sanitation $450,000 $250,000 $250,000 $250,000 $250,000 $1,450,000 Total $450,000 $250,000 $250,000 $250,000 $250,000 $1,450,000 Sewer Cleaning & Inspection Project
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 190 Sewer Ponds Site Improvements
Overview
Department Public Works
Type Capital Improvement
Project Type Sanitation
Project Number D.6
Project Location
Description
The sewer ponds, off of Garstin Drive, support the sanitation system as there is a lift station on site. The ponds also provide a critical holding facility for times of heavy flow. Furthermore, the site is a primary snow storage facility during winter operations. The site access gate and service road are in need of improvement.

Images
sewer ponds 1.png
sewer ponds 2.png
Details
Fiscal Year: FY27
On-going Operating & Maintenance
Impact: Annual maintenance program to reduce future
costs.

Permits/Easements Needed: Notice of Exemption
Type of Project: Refurbishment
Justification
The project will widen the gate to the site to ensure the ease of access for the heavy equipment that enters the site. The existing roads on the site need to be rehabilitated to allow for improved access and mobility on the site, especially during the winter season.

Sewer Ponds Site Improvements
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 191 Capital Cost
FY2027 Budget
$150K
Total Budget (all years)
$150K
Project Total
$150K
Funding Sources
FY2027 Budget
$150K
Total Budget (all years)
$150K
Project Total
$150K
Detailed Breakdown
Category
FY2027
In Progress
Construction $150,000
Total $150,000
Detailed Breakdown
Category
FY2027
In Progress
Sanitation $150,000
Total $150,000
Sewer Ponds Site Improvements
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 192 Wet Well Rehabilitation
Overview
Department Public Works
Type Capital Improvement
Project Type Sanitation
Project Number D.3
Project Location
Description
Sewer Lift Stations require relining of sewer well walls.

Images
wet well.jpg wet well 2.png
Details
Fiscal Year: Annual
On-going Operating & Maintenance
Impact: Reduces need for replacement.

Permits/Easements Needed: Notice of Exemption
Type of Project: Refurbishment
Justification
The proposed rehabilitation will increase the useful life of the wet wells and minimize ongoign repair and replacement costs.

Wet Well Rehabilitation
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 193 Capital Cost
FY2027 Budget
$200K
Total Budget (all years)
$1M
Project Total
$1M
Funding Sources
FY2027 Budget
$200K
Total Budget (all years)
$1M
Project Total
$1M
Detailed Breakdown
Category
FY2027
In Progress
FY2028
In Progress
FY2029
In Progress
FY2030
In Progress
FY2031
In Progress
Total
Construction $200,000 $200,000 $200,000 $200,000 $200,000 $1,000,000 Total $200,000 $200,000 $200,000 $200,000 $200,000 $1,000,000 Detailed Breakdown
Category
FY2027
In Progress
FY2028
In Progress
FY2029
In Progress
FY2030
In Progress
FY2031
In Progress
Total
Sanitation $200,000 $200,000 $200,000 $200,000 $200,000 $1,000,000 Total $200,000 $200,000 $200,000 $200,000 $200,000 $1,000,000 Wet Well Rehabilitation
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 194 Streets
FY27 - FY31 Streets Projects
Annual Citywide Line Striping $1,000,000 7.30%
Annual Crack Seal of City Streets $350,000 2.55%
Annual Street Rehabilitation $10,907,400 79.57%
Street Improvement - Clubview
Drive
$200,000 1.46%
Street Sign Replacement Project $1,250,000 9.12%
$3M
$3M $3M $3M $3M
2027 2028 2029 2030 2031
0 $1M
$2M
$3M
$4M
Summary of Requests
Project No. / Category FY2027 FY2028 FY2029 FY2030 FY2031 Total A.3 Annual Citywide Line Striping $200,000 $200,000 $200,000 $200,000 $200,000 $1,000,000 A.2 Annual Crack Seal of City Streets $50,000 $75,000 $75,000 $75,000 $75,000 $350,000 A.1 Annual Street Rehabilitation $2,171,800 $2,067,800 $2,159,200 $2,254,300 $2,254,300 $10,907,400 A.5 Street Improvement - Clubview
Drive
$200,000 $0 $0 $0 $0 $200,000
A.4 Street Sign Replacement Project $250,000 $250,000 $250,000 $250,000 $250,000 $1,250,000 Total Summary of Requests $2,871,800 $2,592,800 $2,684,200 $2,779,300 $2,779,300 $13,707,400 Streets
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 195 Annual Citywide Line Striping
Overview
Department Public Works
Type Capital Improvement
Project Type Streets
Project Number A.3
Project Location
Description
Striping of City streets, lane markings, long line striping, and parking areas. Approximately 100,000 linear feet of long linesyellow, fog, and skip lines as well as crosswalks and street legends. This work is let out to contract for striping work to take place both in the Spring and the Fall of each year.

Images
street striping.png
striping map.png
Details
Fiscal Year: Annual
On-going Operating & Maintenance
Impact: Reduce impact on Public Works time and
Resources.

Permits/Easements Needed: Notice of Exemption
Type of Project: Other
Justification
This annual project coordinates the restriping of all street markings, including lane lines, crosswalks, and street legends.

Elements of the striping are performed twice annually to ensure maximum visibility, contributing to the safety of motorists and pedestrians.

Annual Citywide Line Striping
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 196 Capital Cost
FY2027 Budget
$200K
Total Budget (all years)
$1M
Project Total
$1M
Funding Sources
FY2027 Budget
$200K
Total Budget (all years)
$1M
Project Total
$1M
Detailed Breakdown
Category
FY2027
In Progress
FY2028
In Progress
FY2029
In Progress
FY2030
In Progress
FY2031
In Progress
Total
Construction $200,000 $200,000 $200,000 $200,000 $200,000 $1,000,000 Total $200,000 $200,000 $200,000 $200,000 $200,000 $1,000,000 Detailed Breakdown
Category
FY2027
In Progress
FY2028
In Progress
FY2029
In Progress
FY2030
In Progress
FY2031
In Progress
Total
General Fund $200,000 $200,000 $200,000 $200,000 $200,000 $1,000,000 Total $200,000 $200,000 $200,000 $200,000 $200,000 $1,000,000 Annual Citywide Line Striping
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 197 Annual Crack Seal of City Streets
Overview
Department Public Works
Type Capital Improvement
Project Type Streets
Project Number A.2
Project Location
Description
This project focuses on the application of crack sealing material in cracks on the pavement sections. The crack sealing prevents water intrusion into the pavement, prolonging the condition and useful life of the pavement.

Images
crack seal.png crack seal map.png
Details
Fiscal Year: Annual
On-going Operating & Maintenance
Impact: Extend the useful life of the street section.

Permits/Easements Needed: Notice of Exemption
Type of Project: Other
Justification
Crack sealing is part of a comprehensive pavement maintenance plan. Streets will be prioritized for crack seal based on the Pavement Condition Index (PCI) rating and the visual presence of cracks. This provides a longer life cycle for the pavement and reduces costs for rehabilitation.

Annual Crack Seal of City Streets
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 198 Capital Cost
FY2027 Budget
$50K
Total Budget (all years)
$350K
Project Total
$350K
Funding Sources
FY2027 Budget
$50K
Total Budget (all years)
$350K
Project Total
$350K
Detailed Breakdown
Category
FY2027
In Progress
FY2028
In Progress
FY2029
In Progress
FY2030
In Progress
FY2031
In Progress
Total
Construction $50,000 $75,000 $75,000 $75,000 $75,000 $350,000 Total $50,000 $75,000 $75,000 $75,000 $75,000 $350,000
Detailed Breakdown
Category
FY2027
In Progress
FY2028
In Progress
FY2029
In Progress
FY2030
In Progress
FY2031
In Progress
Total
General Fund $50,000 $75,000 $75,000 $75,000 $75,000 $350,000 Total $50,000 $75,000 $75,000 $75,000 $75,000 $350,000
Annual Crack Seal of City Streets
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 199 Annual Street Rehabilitation
Overview
Department Public Works
Type Capital Improvement
Project Type Streets
Project Number A.1
Project Location
Description
Milling of existing asphalt, replacement of old metal pipe culverts, reconstruction of storm drain inlets and headwalls, replacement or addition of curb and gutter, and paving of streets.

Images
street rehab.png
st rehab map.png
Details
Fiscal Year: Annual
On-going Operating & Maintenance
Impact: Reduced maintenance for potholing, asphalt
patching.

Permits/Easements Needed: Notice of Exemption,
Water Quality Management Plan (if required)
Type of Project: Resurface Current Road
Justification
The City performs an annual rehabilitation of the asphalt surface of various streets with priority based on streets with low Pavement Condition Index (PCI) values. This project improves the life cycle of the streets by improving drainage, and other critical elements, and constructing new street sections.

Annual Street Rehabilitation
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 200 Capital Cost
FY2027 Budget
$2.17M
Total Budget (all years)
$10.9M
Project Total
$10.9M
Funding Sources
FY2027 Budget
$2.17M
Total Budget (all years)
$10.9M
Project Total
$10.9M
Detailed Breakdown
Category
FY2027
In Progress
FY2028
In Progress
FY2029
In Progress
FY2030
In Progress
FY2031
In Progress
Total
Construction $2,171,800 $2,067,800 $2,159,200 $2,254,300 $2,254,300 $10,907,400 Total $2,171,800 $2,067,800 $2,159,200 $2,254,300 $2,254,300 $10,907,400 Detailed Breakdown
Category
FY2027
In Progress
FY2028
In Progress
FY2029
In Progress
FY2030
In Progress
FY2031
In Progress
Total
General Fund $942,170 $923,590 $899,390 $877,970 $877,970 $4,521,090 Measure I - Local $444,700 $457,800 $471,900 $486,900 $486,900 $2,348,200 Measure Y TOT $400,000 $300,000 $400,000 $500,000 $500,000 $2,100,000 RMRA $134,930 $136,410 $137,910 $139,430 $139,430 $688,110 Sanitation $250,000 $250,000 $250,000 $250,000 $250,000 $1,250,000 Total $2,171,800 $2,067,800 $2,159,200 $2,254,300 $2,254,300 $10,907,400 Annual Street Rehabilitation
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 201 Street Improvement - Clubview Drive
Overview
Department Public Works
Type Capital Improvement
Project Type Streets
Project Number A.5
Project Location
Description
The project scope is to develop plans for the reconstruction of Clubview Drive. Clubview Drive is a collector street in the Moonridge area that needs rehabilitation due to typical degradation that is exacerbated by drainage issues in the area. The design effort will include survey and street design in addition to hydrology studies and a design of drainage improvements.

Images
clubview 1.png
clubview 2.png clubview 3.png
Details
Fiscal Year: FY27
On-going Operating & Maintenance Impact: The
rehabilitation of the street will eliminate pothole and other maintenance issues and concerns.

Permits/Easements Needed: Water Quality
Management Plan, Notice of Exemption
Type of Project: Resurface Current Road
Justification
Clubview Drive has a Pavement Condition Index (PCI) score in the 30s, rating it as very poor. By addressing the drainage issues, in addition to rehabilitating the street, the lifespan of future improvements to this roadway will be maximized.

Street Improvement - Clubview Drive
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 202 Capital Cost
FY2027 Budget
$200K
Total Budget (all years)
$200K
Project Total
$200K
Funding Sources
FY2027 Budget
$200K
Total Budget (all years)
$200K
Project Total
$200K
Detailed Breakdown
Category
FY2027
In Progress
Construction $200,000
Total $200,000
Detailed Breakdown
Category
FY2027
In Progress
Measure Y TOT $200,000
Total $200,000
Street Improvement - Clubview Drive
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 203 Street Sign Replacement Project
Overview
Department Public Works
Type Capital Improvement
Project Type Streets
Project Number A.4
Project Location
Description
Replacement of all City traffic signs, including street name signs, regulation, warning, and guide signs. Citywide project will be undertaken in phases over multiple years.

Images
street signs.png
street sign.png
Details
Fiscal Year: Annual
On-going Operating & Maintenance Impact: None
Permits/Easements Needed: None
Type of Project: Other
Justification
Signage needs to be updated to comply with updated Federal Highway Administration (FHWA) requirements pertaining to visibility, legibility, and clearance height.

Street Sign Replacement Project
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 204 Capital Cost
FY2027 Budget
$250K
Total Budget (all years)
$1.25M
Project Total
$1.25M
Funding Sources
FY2027 Budget
$250K
Total Budget (all years)
$1.25M
Project Total
$1.25M
Detailed Breakdown
Category
FY2027
In Progress
FY2028
In Progress
FY2029
In Progress
FY2030
In Progress
FY2031
In Progress
Total
Construction $250,000 $250,000 $250,000 $250,000 $250,000 $1,250,000 Total $250,000 $250,000 $250,000 $250,000 $250,000 $1,250,000 Detailed Breakdown
Category
FY2027
In Progress
FY2028
In Progress
FY2029
In Progress
FY2030
In Progress
FY2031
In Progress
Total
General Fund $250,000 $250,000 $250,000 $250,000 $250,000 $1,250,000 Total $250,000 $250,000 $250,000 $250,000 $250,000 $1,250,000 Street Sign Replacement Project
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 205 Trails and Parks
FY27 - FY31 Trails and Parks Projects
Rathbun Creek Trail Segment 2 $1,160,000 35.58%
Rathbun Creek Trail Segment 4 $1,500,000 46.01%
Rathbun Creek Trailhead Restroom $600,000 18.40%
0 $$660000KK
$$$111,,,111666000KKK
$$$111,,,555000000KKK
0 2027 2028 2029 2030 2031
0 $500K
$1,000K
$1,500K
$2,000K
Summary of Requests
Project No. / Category FY2027 FY2028 FY2029 FY2030 FY2031 Total C.2 Rathbun Creek Trail Segment 2 $0 $0 $1,160,000 $0 $0 $1,160,000 C.3 Rathbun Creek Trail Segment 4 $0 $0 $0 $1,500,000 $0 $1,500,000 C.1 Rathbun Creek Trailhead
Restroom
$0 $600,000 $0 $0 $0 $600,000
Total Summary of Requests $0 $600,000 $1,160,000 $1,500,000 $0 $3,260,000 Trails and Parks
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 206 Rathbun Creek Trail Segment 2
Overview
Department Public Works
Type Capital Improvement
Project Type Trails and Parks
Project Number C.2
Project Location
Description
Segment 2 of Rathbun Creek Trail extends the trail from Big Bear Blvd. west to Sandalwood Drive. The trail will be paved, with a wood rail fence and pedestrian bridge crossing.

Images
rathbun 2.png
Details
Fiscal Year: FY28/29
On-going Operating & Maintenance
Impact: Maintenance of the trail will be required.

Permits/Easements Needed: Notice of Exemption,
San Bernardino County Flood Control Easements/Permits,
and Caltrans encroachment permit for this section of trail to cross Big Bear Boulevard
Type of Project: Other improvement
Justification
The Rathbun Creek Trail is a high priority trail that will provide recreation, education opportunities, and transportation greenway that will allow residents and visitors a variety of opportunities to connect distinct segments of the City.

Rathbun Creek Trail Segment 2
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 207 Capital Cost
FY2027 Budget
$0
Total Budget (all years)
$1.16M
Project Total
$1.16M
Funding Sources
FY2027 Budget
$0
Total Budget (all years)
$1.16M
Project Total
$1.16M
Detailed Breakdown
Category
FY2029
In Progress
Construction $1,160,000
Total $1,160,000
Detailed Breakdown
Category
FY2029
In Progress
Measure Y TOT $1,160,000
Total $1,160,000
Rathbun Creek Trail Segment 2
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 208 Rathbun Creek Trail Segment 4
Overview
Department Public Works
Type Capital Improvement
Project Type Trails and Parks
Project Number C.3
Project Location
Description
Segment 4 of the Rathbun Creek Trail begins at Moonridge Road adjacent to the new Zoo and continues along the golf course to Sand Canyon Road. The trail will be paved, with a wood rail fence and pedestrian bridge crossing.

Images
rathbun 4.jpg
Details
Fiscal Year: FY29/30
On-going Operating & Maintenance
Impact: Maintenance of the trail will be required.

Permits/Easements Needed: Notice of Exemption,
San Bernardino County Flood Control Easements/Permits,
Potential easements from other private property owners, including Big Bear Mountain Resort, dependent upon the
designed alignment.

Type of Project: Other improvement
Justification
The Rathbun Creek Trail is a high priority trail that will provide recreation, education opportunities, and transportation greenway that will allow residents and visitors a variety of opportunities to connect distinct segments of the City.

Rathbun Creek Trail Segment 4
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 209 Capital Cost
FY2027 Budget
$0
Total Budget (all years)
$1.5M
Project Total
$1.5M
Funding Sources
FY2027 Budget
$0
Total Budget (all years)
$1.5M
Project Total
$1.5M
Detailed Breakdown
Category
FY2030
In Progress
Construction $1,500,000
Total $1,500,000
Detailed Breakdown
Category
FY2030
In Progress
Measure Y TOT $1,500,000
Total $1,500,000
Rathbun Creek Trail Segment 4
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 210 Rathbun Creek Trailhead Restroom
Overview
Department Public Works
Type Capital Improvement
Project Type Trails and Parks
Project Number C.1
Project Location
Description
Construction of a new restroom facility to support Rathbun Creek Trail users as well as the general public.

Images
rathbun restroom 1.png
rathbun restroom 2.png
Details
Fiscal Year: FY28
On-going Operating & Maintenance
Impact: Increased maintenance for new restroom facilities and trash collection.

Permits/Easements Needed: Notice of Exemption
and Building Permit
Type of Project: Other improvement
Justification
Rathbun Creek Trail is the cornerstone of the Rathbun Creek Sustainability Plan(2017) and will ultimately connect the lake and surrounding areas to the US Forest Service trail system. There are currently no public restrooms alongside the trail.

Rathbun Creek Trailhead Restroom
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 211 Capital Cost
FY2027 Budget
$0
Total Budget (all years)
$600K
Project Total
$600K
Funding Sources
FY2027 Budget
$0
Total Budget (all years)
$600K
Project Total
$600K
Detailed Breakdown
Category
FY2027
In Progress
FY2028
In Progress
Total
Construction $0 $600,000 $600,000
Total $0 $600,000 $600,000
Detailed Breakdown
Category
FY2027
In Progress
FY2028
In Progress
Total
Measure Y TOT $0 $600,000 $600,000
Total $0 $600,000 $600,000
Rathbun Creek Trailhead Restroom
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 212 Appendix
Glossary of terms
List of Acronyms
Salary Schedule
Resolutions to Adopt the Budget
Resolutions to Adopt the Capital Improvement Plan
Resolutions to Adopt the GANN Limit Calculations
Master Fee Schedule
Appendix
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 213 Glossary of terms - currently under
development
Glossary of terms
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 214 Salary Schedule
FY 2026/2027 Salary Schedule to be inserted here.

Salary Schedule
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 215 Resolutions to Adopt the Budget
Information to be provided once adopted.

Resolutions to Adopt the Budget
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 216 Resolutions to Adopt the Capital
Improvement Plan
Information to be provided once adopted.

Resolutions to Adopt the Capital Improvement Plan
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 217 Resolutions to Adopt the GANN Limit
Calculations
Information to be provided once adopted.

Resolutions to Adopt the GANN Limit Calculations
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 218 Master Fee Schedule
Master Fee Schedule
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 219 Master Fee Schedule
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 220 Master Fee Schedule
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 221 Master Fee Schedule
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 222 Master Fee Schedule
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 223 Master Fee Schedule
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 224 Master Fee Schedule
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 225 Master Fee Schedule
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 226 Master Fee Schedule
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 227

MEETING
DATE: May 13, 2026
TO: Honorable Chair and Members of the Fire Protection District THROUGH: Erik Sund, Chief Executive Officer
FROM: Dena Heald, Director of Finance
SUBJECT: APPROVAL TO PROCEED WITH PUBLIC NOTICING OF A PUBLIC

HEARING TO ADOPT THE BIG BEAR LAKE FIRE PROTECTION
DISTRICT FISCAL YEAR 2026-27 BUDGET

BACKGROUND & DISCUSSION
The Big Bear Lake Fire Protection District (FPD) and the Big Bear City Community Services District (CSD) are member agencies of the Big Bear Fire Authority, a Joint Powers Authority(JPA) established to provide emergency services to the City of Big Bear Lake and the Big Bear City CSD. The property taxes received by the FPD are passed through to the Fire Authority to fund fire department expenses.

The financial provisions of the JPA outline that the FPD and CSD each make a contribution to the Fire Authority to pay its proportionate share of the Fire Authority’s annual expenses based on a 50/50 cost share (this includes funding gaps in Ambulance, Prevention, and Debt Service). Staff contributions and personnel time are credited toward each party’s 50% obligation.

The Fire Authority has not adopted a FY 2026-27 Budget as of today. Once the Fire Authority approves and adopts a FY 2026-27 Budget, staff will return to the FPD Board for further budget amendments, if necessary.

Additionally, the Fire Authority continues to collect revenue for rental income that belongs to the FPD. It is anticipated that the FPD will begin to invoice and collect these revenues directly in FY 2026/27.

FISCAL IMPACT
The FY 2026-27 FPD Operating Budget is presenting $8,864,200 in revenue restricted for fire services. FPD operating expenditures are anticipated to be $179,700 and capital outlay is anticipated to be $500,000. The preliminary Budget anticipates FPD, pursuant to the JPA Agreement, 7. Financial Provisions, Section 7.2 Funding, will contribute 50% to the Fire Authority annual budget, through a future FPD budget action.

ENVIRONMENTAL CONSIDERATIONS
None requiring review under the California Environmental Quality Act (CEQA).

Item 1.2

RECOMMENDED ACTION
It is recommended that the Big Bear Lake Fire Protection District Board approve the preliminary FY 2026-27 Budget and authorize staff to proceed with Public Noticing of Intent to adopt the Big Bear Lake Fire Protection District FY 2026-27 Budget at the next regular meeting, to be held on June 10, 2026.

ATTACHMENT

1. Fire Protection District FY 2026-27 Proposed Budget

BIG BEAR LAKE FIRE PROTECTION DISTRICT BUDGET
2025-26 2025-26 2025-26 2026-27 Diff. Prior %
Acct # Title Adopted Amended Projected Proposed Adopted Difference Comments Fund 220
Revenue
Property Taxes
220-0000-3110 3110 Current Secured Taxes 6,379,200 6,379,200 6,379,200 6,506,000 126,800 2.0% Estimated increase 220-0000-3113 3113 RDA Residual Balance RR09 665,500 665,500 665,500 665,500 0 0.0% 220-0000-3114 3114 RDA Residual Balance RR10 126,800 126,800 126,800 126,800 0 0.0% 220-0000-3120 3120 Current Unsecured Taxes 331,400 331,400 331,400 331,400 0 0.0% 220-0000-3125 3125 Suppl Roll Prtx Current Year 101,100 101,100 101,100 101,100 0 0.0% 220-0000-3126 3126 Unitary Tax 213,400 213,400 213,400 213,400 0 0.0% 220-0000-3130 3130 Prior Year Taxes 193,400 193,400 193,400 193,400 0 0.0% 220-0000-3132 3132 Suppl Roll Prtx Prior Year 141,300 141,300 141,300 141,300 0 0.0% 220-0000-3134 3134 Penalties On Taxes 11,800 11,800 11,800 11,800 0 0.0% 220-0000-3363 3363 RDA Sharing Agreement RR09 451,400 451,400 451,400 451,400 0 0.0% 220-0000-3364 3364 RDA Sharing Agreement RR10 86,000 86,000 86,000 86,000 0 0.0% 220-0000-3370 3370 Homeowners Exemption 0 0 17,000 0 0 % Total Property Taxes 8,701,300 8,701,300 8,718,300 8,828,100 126,800 1.5% Licenses and Permits
220-0000-3450 3450 Uniform Fire Code Permits 1,000 1,000 1,000 1,000 - 0.0% 220-0000-3451 3451 Fire Service Fees 4,000 4,000 4,000 4,000 - 0.0% Total Licenses and Permits 5,000 5,000 5,000 5,000 - 0.0% Use of Money and Property
220-0000-3611 3611 Interest on Bank Deposits 26,400 26,400 0 0 (26,400) -100.0% General Fund supported for cash flow
220-0000-3621 3621 Rent Income-Bear Mtn 3,900 3,900 3,900 3,900 0.0% 220-0000-3638 3638 Rent/Options - Cell Tower 27,200 27,200 27,200 27,200 - 0.0% Total Use of Money and Property 57,500 57,500 31,100 31,100 (26,400) -45.9% Total Revenue 8,763,800 8,763,800 8,754,400 8,864,200 100,400 1.1% te
Item
Item 1.2
Attachment 1
Expenses
Department 4210
Direct Labor Costs
220-4210-38 0038 Board Stipend 5,000 5,000 5,000 5,000 - 0.0% Total Direct Labor Costs 5,000 5,000 5,000 5,000 - 0.0% Other Services and Charges
220-4210-2240 2240 Professional Services 70,000 70,000 70,000 70,000 - 0.0% 220-4210-2244 2244 Professional Services - Legal 60,000 60,000 60,000 60,000 - 0.0% 220-4210-2251 2251 Administration Overhead 10,000 10,000 10,000 10,000 - 0.0% 220-4210-2305 2305 Property Tax Collect Charges 34,700 34,700 34,700 34,700 - 0.0% 220-4210-2705 2705 Share of Fire Authority Exp 6,959,134 6,959,134 7,138,834 0 (6,959,134) Total Other Services and Charges 7,133,834 7,133,834 7,313,534 174,700 (6,959,134) -97.6% Capital Outlay
3953 Property Site Improvements 0 0 0 500,000 500,000 % Fire Station Improvements Total Capital Outlay 0 0 0 500,000 500,000 %
Total Expenses 7,138,834 7,138,834 7,318,534 679,700 (6,459,134) -90.5% BBL FIRE PROTECTION DISTRICT FUND 1,624,966 1,624,966 1,435,866 8,184,500 6,559,534 403.7% 0 0
0 0
0 0
0 (179,700)
Total Fire Authority Budget Obligation (179,700)
0 1,435,866
1,435,866
8,184,500
Fund Balance - 06/30/2027 - Estimated 9,620,366
FY 2025/2026 - Projected Net Results
Fund Balance - 06/30/2026 - Projected
FY 2026/2027 - Estimated Net Results
50% Share of Fire Authority Expenditures
FPD Expenditures
Capital Outlay of $500,000 paid 100% by FPD
Fund Balance - 06/30/2025
Fire Authority Operations - unknown
Fire Authority Debt Service - unknown
Total Fire Authority Budget Fire Authority Budget not yet adopted Fire Authority Operations - unknown
Fire Authority Ambulance Deficit - unknown
Fire Authority Prevention Deficit - unknown