Buellton City Council
June 25, 2026

CITY OF BUELLTON

CITY COUNCIL AGENDA
Regular Meeting of June 25, 2026 – 6:00 p.m.

City Council Chambers, 140 West Highway 246
Buellton, California
TELECONFERENCE MEETING LOCATION:

Mayor David Silva will attend the above referenced regular City Council meeting via Zoom link
(https://us02web.zoom.us/j/85086801879?pwd=kfQ38o3V719zR2qxbTiY8FKL91NzZb.1) from the following location:
926 J St, Sacramento, CA 95814
Council meetings will be conducted in person and the public is welcome to attend.

Written comments will not be read aloud but can be sent to the City Council via email at [email protected] (please reference agenda item number/subject matter, and include your name and address). The public can observe Council meetings via City TV Live Stream at:
http://www.cityofbuellton.com/government/cityTV.php

CALL TO ORDER
Mayor David Silva

PLEDGE OF ALLEGIANCE

ROLL CALL
Council Members, Hudson Hornick, Elysia Lewis and John Sanchez, Vice Mayor Carla Mead and Mayor David Silva

REORDERING OF AGENDA

PRESENTATIONS

1. Proclamation Recognizing June 2026 as LGBTQIA + Pride Month PUBLIC COMMENTS – NON-AGENDIZED ITEMS
Speaker slips must be completed and submitted to the City Clerk prior to the commencement of the meeting. Any person may address the Council only on matters pertaining to City business that are not listed on the agenda. Comments on agendized items, including Public Hearing items, the Consent Agenda, and Closed Session items, shall be taken at the time designated for those items. Speaker slips will not be accepted once public comment has opened for an item.

Each speaker is limited to three (3) minutes. Speakers using a translator are allotted a total of six (6) minutes, unless simultaneous translation equipment is used. By law, no action may be taken at this meeting on matters raised during Public Comments.
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City Council Meeting Agenda Page 2 June 25, 2026

CONSENT CALENDAR (ACTION)
The following items are considered routine and non-controversial and are scheduled for consideration as a group. Any Council Member, the City Attorney, or the City Manager may request that an item be withdrawn from the Consent Agenda to allow for full discussion. Members of the Public may speak on Consent Agenda items during the Public Comment period.

2. Minutes of June 11, 2026, Regular City Council Meeting

3. List of Claims to be Approved and Ratified for Payment to Date for Fiscal Year 2025/2026

4. Monthly Treasurer’s Report – May 31, 2026
 (Staff Contact: Finance Director Shannel Zamora)

5. Financial Report for the Third Quarter Ending March 31, 2026 (Staff Contact: Finance Director Shannel Zamora)

6. Resolution No. 26-17 – “A Resolution of the City Council of the City of Buellton, California, Establishing an Appropriation Limit for Fiscal Year 2026-27” (Staff Contact: Finance Director Shannel Zamora)

7. Resolution No. 26-18 – “A Resolution of the City Council of the City of Buellton, California, Acknowledging the Receipt of and Ordering the Filing of the Annual Statement of Investment Policy for Fiscal Year 2026-27 with the City Council”  (Staff Contact: Finance Director Shannel Zamora)

8. Resolution No. 26-19 – “A Resolution of the City Council of the City of Buellton, California, for the Purpose of Mid-Cycle Budget Amendments Related to Fiscal Year 2026-27”
 (Staff Contact: Finance Director Shannel Zamora)

9. Second Amendment to MarBorg Industries Contract for Solid Waste Collection Services
 (Staff Contact: Public Works Director Rose Hess)

PUBLIC HEARINGS

COUNCIL MEMBER COMMENTS/ITEMS
This Agenda listing allows Council Members to provide comments regarding recent events, contributions made or received, and future requests from City Council Members to staff.

WRITTEN COMMUNICATIONS
Written communications are included in the agenda packets. Any Council Member, the City Manager, or City Attorney may request that a written communication be read into the record.

COMMITTEE REPORTS
This Agenda listing is the opportunity for Council Members to give verbal Committee Reports on any meetings recently held for which the Council Members are the City representatives thereto. 2 of 314
City Council Meeting Agenda Page 3 June 25, 2026

BUSINESS ITEMS (POSSIBLE ACTION)

10. Consideration of Arts and Culture Project Applications:

A. En Fuego Events: Buellton Fall Fest 2026
B. Friends of the Library: Art and Culture at the Buellton Library  (Staff Contact: Recreation Coordinator Allison Firey)

11. Discussion of Possible Drone Show During Winter Fest Event (Staff Contact: City Manager Scott Wolfe)

12. Review of the Fiscal Year 2026/27 Water and Wastewater Rate Increases (Staff Contact: Public Works Director Rose Hess)
CITY MANAGER’S REPORT

CLOSED SESSION ITEMS (POSSIBLE ACTION)

13. Closed Session Pursuant to California Government Code Section 54956.9(d)(4) Potential Initiation of Litigation (2 Items)

ADJOURNMENT
The next regular meeting of the City Council will be held on Thursday, July 9, 2026, at 6:00 p.m.
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PROCLAMATION RECOGNIZING
JUNE 2026 AS LGBTQIA + PRIDE MONTH
WHEREAS, individuals of the LGBTQIA+ Community - including those who are lesbian, gay, bisexual, transgender, queer, intersex, asexual, allies, and all diverse sexual and gender identities - encompass people of all faiths, ethnicities, national origins, socioeconomic statuses, disability statuses, education levels, and political beliefs; and
WHEREAS, LGBTQIA+ individuals have made, and continue to make, vital contributions to our community, including in the fields of education, law, health, business, science, research, economic development, government, and military service; and
WHEREAS, LGBTQIA + individuals in the United States face disparities in employment, healthcare, education, housing, and many other areas central to the pursuit of happiness; and WHEREAS, each year June marks the anniversary of the Stonewall Rebellion, which gave birth to the modem LGBTQIA+ civil rights movement, leading to the national designation of June as Pride Month in 2009; and
WHEREAS, LGBTQIA+ individuals in the United States have fought for equal treatment, dignity, and respect and remain determined to pursue full equality, respect, and inclusion for all individuals regardless of sexual orientation, gender identity, or gender expression; and WHEREAS, LGBTQIA+ individuals continue to celebrate their identities, love, and contributions in various expressions of Pride.

NOW THEREFORE BE IT RESOLVED, that the City Council of the City of Buellton, California does hereby proclaim June 2026 as "LGBTQIA+ Pride Month" in the City of Buellton and encourages all to join in celebration and appreciation of the LGBTQIA+ Community.

PRESENTED this 25th day of June 2026.

City Manager Review: SW
Council Agenda Item No.: 2

CITY OF BUELLTON

CITY COUNCIL MEETING MINUTES
Regular Meeting of June 11, 2026
City Council Chambers, 140 West Highway 246
Buellton, California

CALL TO ORDER
Mayor Silva called the meeting to order at 6:00 p.m.

PLEDGE OF ALLEGIANCE

ROLL CALL

Present: Council Member Hudson Hornick, Council Member Elysia Lewis, Council Member John Sanchez, Vice Mayor Carla Mead, and Mayor David Silva
Staff: City Manager Scott Wolfe, City Attorney Greg Murphy, Finance Director Shannel Zamora, Planning Director Andrea Keefer, Public Works Director Rose Hess (Via Zoom), and Deputy City Clerk Katherine Dary

REORDERING OF AGENDA
City Manager Wolfe announced that Closed Session Items 9 and 10 have been cancelled.

PRESENTATIONS
None

PUBLIC COMMENTS
None

CONSENT CALENDAR

1. Minutes of May 28, 2026, Regular City Council Meeting

2. List of Claims to be Approved and Ratified for Payment to Date for Fiscal Year 2025/2026

3. Public Disclosure of Donations Received by the City of Buellton During May 2026 5 of 314
City Council Meeting Minutes Page 2 June 11, 2026

4. Biennial Review of Conflict of Interest Code

5. Approval of Contract Extension with Tetra Tech Inc. for Engineering Services MOTION:

Motion by Council Member Lewis, seconded by Council Member Sanchez, approving Consent Calendar Items 1 through 5 as listed.

VOTE:

Motion passed by a roll call vote of 5-0
Council Member Hornick – Yes
Council Member Lewis – Yes
Council Member Sanchez – Yes
Vice Mayor Mead – Yes
Mayor Silva – Yes

PUBLIC HEARINGS

6. Resolution No. 26-09 – “A Resolution of the City Council of the City of Buellton, California, Regarding the Commitments and Publishing the Report Required by Central Coast Water Authority Resolution Nos. 92-02 and 92-11” RECOMMENDATION:

That the City Council consider the adoption of Resolution No. 26-09 - “A Resolution of the City Council of the City of Buellton, California, Regarding the Commitments and Publishing the Report Required by Central Coast Water Authority Resolution Nos. 92-02 and 92-11”
STAFF REPORT:

Public Works Director Rose Hess presented the staff report.

DOCUMENTS:

Staff report with attachments as listed in the staff report.

SPEAKERS/DISCUSSION:

Mayor Silva opened the public hearing regarding Resolution No. 26-09 at 6:06 p.m. There being no public comment, Mayor Silva closed the public hearing at 6:07 p.m.

MOTION:

Motion by Council Member Lewis, seconded by Vice Mayor Mead, adopting Resolution No. 26-09 - “A Resolution of the City Council of the City of Buellton, California, Regarding the Commitments and Publishing the Report Required by Central Coast Water Authority Resolution Nos. 92-02 and 92-11”
6 of 314
City Council Meeting Minutes Page 3 June 11, 2026
VOTE:

Motion passed by a roll call vote of 5-0
Council Member Hornick – Yes
Council Member Lewis – Yes
Council Member Sanchez – Yes
Vice Mayor Mead – Yes
Mayor Silva – Yes

7. Public Hearing on Status Vacancies, Recruitment, and Retention Efforts – Government Code Section 3502.03
RECOMMENDATION:

That the City Council conduct a public hearing and receive and file this report on the current vacancies, recruitment, and retention efforts as required by Government Code Section 3502.3.

STAFF REPORT:

Finance Director Shannel Zamora presented the staff report.

DOCUMENTS:

Staff report with attachments as listed in the staff report.

SPEAKERS/DISCUSSION:

Mayor Silva opened the public hearing on Status Vacancies, Recruitment, and Retention Efforts – Government Code Section 3502.03 at 6:12 p.m. There being no public comment, Mayor Silva closed the public hearing at 6:13 p.m.

DIRECTION:

The City Council agreed by consensus to receive and file this item.

COUNCIL MEMBER COMMENTS/ITEMS
Vice Mayor Mead announced the upcoming Pride Weekend events at Zaca Tavern and the Solvang Pride Festival.

Mayor Silva discussed challenges in scheduling meetings due to conferences and other obligations affecting quorum attendance. The City Council agreed to have the City Manager consult with Council Members regarding possible alternative meeting days and return with options for consideration, noting that any change would require a Municipal Code amendment.

WRITTEN COMMUNICATIONS
None
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City Council Meeting Minutes Page 4 June 11, 2026

COMMITTEE REPORTS
Vice Mayor Mead reported that she attended the California League of Cities Community Services Policy Committee meeting and provided an oral report.

Mayor Silva reported that he attended the Santa Barbara County Association of Governments (SBCAG) North County Subregional Committee meeting and provided an oral report.

BUSINESS ITEMS

8. Mid-Cycle Budget Study Session related to Fiscal Year 2026-27 RECOMMENDATION:

That the City Council review the Fiscal Year 2026-27 Proposed Adjustments to the adopted City Budget and make any revisions deemed appropriate.

STAFF REPORT:

Finance Director Shannel Zamora presented the staff report.

DOCUMENTS:

Staff report with attachments as listed in the staff report.

SPEAKERS/DISCUSSION:

The City Council requested clarification regarding capital improvement projects and budget carryforwards. Staff explained that projects not completed during the fiscal year are carried forward into the following year’s budget and that unspent project funds remain allocated to those projects rather than being redirected elsewhere. Staff also identified several revisions and corrections to the proposed budget.

DIRECTION:

The City Council agreed by consensus to incorporate the discussed budget corrections and requested that staff agendize the revised budget for adoption at a future Council meeting.

CITY MANAGER’S REPORT
City Manager Wolfe provided an informational report for the record. 8 of 314
City Council Meeting Minutes Page 5 June 11, 2026

ADJOURNMENT
Mayor Silva adjourned the regular meeting at 7:08 p.m. The next regular meeting of the City Council will be held on Thursday, June 25, 2026, at 6:00 p.m. ____________________________
David Silva
Mayor
________________________________
Katherine Dary
Deputy City Clerk
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CITY OF BUELLTON
City Council Agenda Staff Report
City Manager Review: SW
Council Agenda Item No.: 3

To: The Honorable Mayor and City Council
From: Shannel Zamora, Finance Director
Meeting Date: June 25, 2026
Subject: List of Claims to be Approved and Ratified for Payment to Date for Fiscal Year 2025/2026
______________________________________________________________________________

BACKGROUND
Staff is required to submit a check register to the City Council for approval every Council meeting for the most recently completed check register (Attachment 1).

The check register for the period 5/30/2026 through 6/12/2026 has been prepared in accordance with Government Code section 37202 and Buellton Municipal Code section

3.08.070. The check register lists all vendor payments for the specified period above, along with claimant’s name, a brief description of the goods or service purchased, amount of demand, check number, check date and the account number(s) associated with each payment.

The total amount of checks and electronic fund transfers issued for the period of 5/30/2026 through 6/12/2026 was $732,249.63.

FISCAL IMPACT
Payments made to the various vendors were consistent with the approved City’s Budget for 5/30/2026 through 6/12/2026. Cash is available for the payment disbursements of the above liabilities.

RECOMMENDATION
That the City Council review and accept the check register for the period 5/30/2026 through 6/12/2026.

ATTACHMENTS
Attachment 1 – Claims
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EXHIBIT A - A/P Packets processed
A/P Packet# APPKT05136 9,212.50
A/P Packet# APPKT05149 19,279.69
A/P Packet# APPKT05171 124,267.46
A/P Packet# APPKT05228 17,353.05
A/P Packet# APPKT05229 44,926.83
A/P Packet# APPKT05257 2,632.15
A/P Packet# APPKT05260 37,834.04
A/P Packet# APPKT05262 245,000.00
A/P Packet# APPKT05264 36,941.11
A/P Packet# APPKT05265 17,417.01
A/P Packet# APPKT05274 97.76
A/P Packet# APPKT05276 76,047.90
A/P Packet# APPKT05316 1,290.99
A/P Packet# APPKT05318 16,105.36
A/P Packet# APPKT05319 306.36
Total A/P Packets: $648,712.21 (13 pages)
Total Disbursement: $648,712.21
Payroll processed
Staff Payroll 6/12/2026 83,537.42
Total Payroll: $83,537.42
TOTAL AMOUNT OF CLAIMS:
$732,249.63

CONSOLIDATED CLAIMS DISBURSEMENT

BACK-UP/SUPPORT DATA IS AVAILABLE FOR COUNCIL REVIEW IN CITY HALL The following is a list of claims for the period of May 30, 2026 through June 12, 2026 for ratification by the City Council at the June 25, 2026 City Council Meeting.
\\fileserver\Users\Finance_Shared\CLAIMS APPROVALS\Claims Approval FY2025-2026 SZ 6/16/2026 11 of 314
Payment
Number
48248
48249
48250
48251
48252
48253
48254
48255
48256
48257
48258
48259
48260
48261
48262
48263
48264
48265
48266
6/16/2026 9:13:13 AM Page 1 of 13
6/2/2026 000391 QUALITY CODE PUBLISHING, LLC 1,951.00
PG000046673 05/18/26 - COB MUNICIPAL CODE SUPPLEMENT NO. 4 001-403-60012 1,951.00 6/2/2026 002084 SOPHIE JONES 120.00
38283430 05/11/26 - REC - SUMMER CAMP REFUND 001-511-67140 120.00 1850 CY2026 - ANNUAL MEMBERSHIP DUES CHANNEL COUNTIES 001-410-60650 500.00 6/2/2026 000342 NIELSEN BUILDING MATERIALS,INC 270.94
270885 05/13/26 - PW - MAINT/REPAIR ITEMS 001-558-60250 270.94 6/2/2026 001983 PRIMO BRANDS 280.98
16E0029022365 04/27/26 - 05/26/26 - DRINKING WATER 001-410-60800 280.98 6/2/2026 001502 JENELLE RODRIGUEZ 14.00
001502-05262026 FEB & MAR 2026 - MEDITATING CIRCLE INSTRUCTOR 001-511-67140 14.00 6/2/2026 001927 KATHERINE DARY 178.25
001927-05192026 05/19/26 - TRAVEL REIMB - 2026 CMCA CONFERENCE 001-403-60710 178.25 6/2/2026 000286 LEAGUE OF CALIFORNIA CITIES 500.00
6/2/2026 001997 JC PLUMBING SUPPLY 38.45
2480 04/16/26 - RVP - MAINT/REPAIR ITEMS 001-552-60258 38.45 6/2/2026 001925 JCH PLUMBING LLC 2,420.00
6752 03/12/26 - PO - SERVICE CALL 001-558-60250 650.00
6839 04/29/26 & 05/01/26 - RVP - SERVICE CALLS 001-552-60258 1,770.00 0209119-05242026 05/29/26 - 06/28/26 - WWTP - INTERNET SERVICE 005-701-60210 253.99 6/2/2026 001040 FRONTIER COMMUNICATIONS 424.74
102401-5-05192026 05/19/26 - 06/18/26 - CCC - TELEPHONE SERVICE 001-410-67705 424.74 6/2/2026 001107 HdL Coren & Cone 962.50
SIN062505 APR - JUN 2026 PROPERTY TAX SERVICES 001-420-60800 962.50 6/2/2026 000122 COMCAST CABLE 211.40
0104898-05202026 05/25/26 - 06/24/26 - REC - INTERNET SERVICES 001-511-61290 211.40 6/2/2026 000122 COMCAST CABLE 351.40
0114343-05222026 05/26/26 - 06/25/26 - CH - INTERNET SERVICE 001-410-61292 351.40 6/2/2026 000122 COMCAST CABLE 253.99
6/2/2026 000105 CITY OF BUELLTON 3,312.58
000105-04252026 03/25/26 - 04/24/26 IRRIGATION 595 2ND OAK VALLEY001-552-61211 1,792.37 000105-05252026 04/25/26 - 05/26/26 IRRIGATION 595 2ND OAK VALLEY001-552-61211 1,520.21 6/2/2026 000101 CITY OF SOLVANG 2,030.00
INV03747 FY 2025/2026 - REC - Q3 50/50 DUE TO SOLVANG 001-22419 2,030.00 002085-05182026 05/18/26 - PARK DEPOSIT REFUND 001-22510 200.00 6/2/2026 001715 ALL PRIVATE UTILITY LOCATING INC. 3,000.00 50747 05/06/26 - WTP - LINE LOCATING SERVICES 020-601-60800 3,000.00 6/2/2026 001163 BUELLTON GARAGE INC 2,710.46
RO #29941 04/30/26 - PW - VEHICLE MAINT FORD FUSION VIN 7957001-558-60270 2,710.46 Check Disbursements - City Council - June 25, 2026
City of Buellton, CA By Payment Number
Payment Dates 5/30/2026 - 6/12/2026
Payment Date Vendor # Payment Amount
Payable Number Description Vendor Name Account Number Project Acct Key Item Amount 6/2/2026 002085 ALEJANDRA ROMAN 200.00
12 of 314
Payment
Number
48267
48268
48269
48270
48271
48272
48273
48274
48275
48276
48277
48278
48279
48280
48281
48284
48285
48286
48287
1TQ7-VY9W-GFHQ 04/15/26 - 05/14/26 - COB - AMAZON ORDERS 001-401-60900 26.08 1TQ7-VY9W-GFHQ 04/15/26 - 05/14/26 - COB - AMAZON ORDERS 001-403-60210 2,563.55 6/16/2026 9:13:13 AM Page 2 of 13
1GNC-9LCK-K3PP 04/15/26 - 05/14/26 - REC - AMAZON ORDERS 001-511-61130 99.38 1GNC-9LCK-K3PP 04/15/26 - 05/14/26 - REC - AMAZON ORDERS 001-511-67140 255.48 1GNC-9LCK-K3PP 04/15/26 - 05/14/26 - REC - AMAZON ORDERS 001-511-67140 51025-040 19.99 1GNC-9LCK-K3PP 04/15/26 - 05/14/26 - REC - AMAZON ORDERS 001-511-72300 1,292.99 6/12/2026 002090 ALMA SANTOS 400.00
002090-06012026 06/01/26 - REFUND PARK DEPOSIT 001-22510 400.00 6/12/2026 002058 AMAZON 4,367.45
11YQ-PWK9-K74J 04/15/26 - 05/14/26 - COB - AMAZON ORDERS 001-410-60900 57.08 1GNC-9LCK-K3PP 04/15/26 - 05/14/26 - REC - AMAZON ORDERS 001-511-60250 52.90 6/10/2026 002092 Thrifty Oil Co. 245,000.00
002092-06042026-1 05/22/26 STIPULATED JUDGEMENT PAYMENT 092-307-71200 09230771200 245,000.00 6/10/2026 002091 County of Santa Barbara 97.76
SPRINGSUPNOCO151 05/29/26 - REC - SPRING SO CO SUP ACADEMY FOOD 001-511-60710 97.76 1404 05/13/26 - WTP - MAINT/REPAIR 020-601-60250 2,903.13 6/5/2026 000904 US BANK EQUIPMENT FINANCE 586.45
583010228 05/20/26 - 06/20/26 - PLNG - COPIER LEASE 001-565-60310 586.45 6/5/2026 001207 WAGEWORKS INC. 155.00
INV9068074 MAY 2026 - HC FSA ADMIN & COMPLIANCE FEES 001-410-50400 155.00 6/5/2026 000507 SoCalGas 1.97
8592-0-05292026 04/24/26 - 05/27/26 - VB - UTILITIES - GAS 001-410-61230 1.97 6/5/2026 002087 SUTTER BAY MEDICAL FOUNDATION 210.00
99026 04/21/26 - HR - NEW HIRE DOT DRUG SCREENING & EXAM001-403-67370 210.00 6/5/2026 000887 TAPIA TREE SERVICE INC 2,903.13
9000-8-05282026 04/23/26 - 05/26/26 - CCC/SC - UTILITIES - GAS 001-410-61230 18.24 6/5/2026 000507 SoCalGas 15.41
5078-2-06012026 04/27/26 - 05/27/26 - LIBRARY - UTILITIES - GAS 001-510-61230 15.41 6/5/2026 000507 SoCalGas 67.56
9000-4-05282026 04/23/26 - 05/26/26 - CH - UTILITIES - GAS 001-410-61230 67.56 6/5/2026 001636 MARCO A COVARRUBIAS 85.00
001636 06/01/26 - REIMB EXAM FEES WTP T-1 CERT 020-601-60710 85.00 6/5/2026 001390 SCOTT WOLFE 1,200.00
001390-062026 JUNE 2026 - MERP REIMBURSEMENT PER CONTRACT 001-402-50400 1,200.00 6/5/2026 000507 SoCalGas 18.24
6/5/2026 001667 FIFTH ASSET INC. dba 10,500.00
DB2009858 03/31/26 - 03/30/27 - ANNUAL SUBSCRIPTION RENEWAL001-15000 7,875.00 DB2009858 03/31/26 - 03/30/27 - ANNUAL SUBSCRIPTION RENEWAL001-410-60210 2,625.00 6/5/2026 001225 MARCILO SARQUILLA 1,160.29
001225-06012026 03/11/26 - 03/13/26 - PLNG - REIMB ACADEMY EXPENSE001-565-60715 1,160.29 044792 APR 2026 - HR - NEW HIRE FINGERPRINTING 001-403-60022 49.00 6/5/2026 001931 BRIAN JOSEPH CAMPBELL 50.00
001931-06012026 05/21/26 - PLNG - PLANNING COMMISSION MEETING 001-565-50010 50.00 6/5/2026 001370 Family Service Agency of Santa Barbara 400.00 001370-05262026 05/26/26 - PARK DEPOSIT REFUND 001-22510 400.00 Check Disbursements - City Council - June 25, 2026 Payment Dates: 5/30/2026 - 6/12/2026 Payment Date Vendor # Payment Amount
Payable Number Description Vendor Name Account Number Project Acct Key Item Amount 6/2/2026 000161 STATE OF CALIFORNIA - DOJ 49.00
13 of 314
Payment
Number
48288
48289
48290
48291
48292
48293
48294
48295
48296
116081776
784067034
APA000709
APA000710
APA000711
APA000712
APA000713
APA000714
APA000715
APA000716
6/16/2026 9:13:13 AM Page 3 of 13
6/3/2026 000655 COAST NETWORX, INC. 888.00
30306 05/28/26 - BARACUDA MESSAGE ARCHIVER 001-410-60210 888.00 6/3/2026 000118 COASTAL COPY, INC. 1,152.35
1191118 05/11/26 - 06/10/26 - CH - COPIER LEASE 001-410-60310 411.61 IN417278 03/05/26-03/05/31 CPCLD-COMMERCIAL-REN ASSURE-REN 001-410-60800 1,180.00 6/3/2026 001649 CIVIC SOLUTIONS 17,003.50
43026 APR 2026 - PLNG - GENERAL PLAN UPDATE 001-565-60855 17,003.50 6/3/2026 000112 CLARK PEST CONTROL 200.00
39745400 05/28/26 - LIBRARY - PEST CONTROL 001-558-60800 200.00 52577799 MAR 2026 - ENG SRVCS - 653 AVENUE OF FLAGS 001-22416 90086-070 5,850.00 6/3/2026 001774 CALIFORNIA CONSULTING, INC. 4,250.00
7945 MAY 2026 - GRANT WRITING SERVICES 001-410-60800 4,250.00 6/3/2026 001285 ChargePoint, Inc. 1,180.00
6/1/2026 001111 TETRA TECH, INC. 6,752.50
52577792 MAR 2026 - ENG SRVCS - BUE-17 IND WAY ACCESS 001-22416 90043075 160.00 52577794 MAR 2026 - ENG SRVCS - MCMURRAY HOTELS 001-22416 90084070 573.75 52577795 MAR 2026 - ENG SRVCS - VILLAGE SENIOR APTS 001-22416 90080070 168.75 6/2/2026 001897 AMILIA TECHNOLOGIES USA INC. 1,290.99
1598659 MAY 2026 - REC - SOFTWARE SUBSCRIPTION 001-511-60210 377.64 1598659 MAY 2026 - REC - SOFTWARE SUBSCRIPTION 001-511-60211 913.35 6/1/2026 000395 JOSE RAFAEL RUIZ dba 2,460.00
2323 MAY 2026 - RVP/OP - JANITORIAL SERVICES 001-552-60800 2,460.00 INV0016826 FSA Account 001-22170 1,421.71
INV0016828 Dependent Day Care Account 001-22172 208.34
INV0016863 FSA Account 001-22170 1,421.68
INV0016865 Dependent Day Care Account 001-22172 208.33
INV0016887 FSA Account 001-22170 283.34
M26-087 APR - JUN 2026 - SB CNTY FIRE/PARAMEDIC SERVICES 001-501-60810 68,985.00 6/12/2026 001261 Water Environment Federation (WEF) 399.00 000518814 08/01/26 - 07/31/27 - ANNUAL RENEWAL - MEMBERSHIP005-701-60650 199.50 000518814 08/01/26 - 07/31/27 - ANNUAL RENEWAL - MEMBERSHIP020-601-60650 199.50 6/2/2026 000782 WAGE WORKS 3,543.40
6/12/2026 001162 Martina Rivera 200.00
001162-05182026 05/18/26 - REFUND PARK DEPOSIT 001-22510 200.00 6/12/2026 002086 NORTH COUNTY RAPE CRISIS CENTER 100.00 002086-05182026 05/18/26 - REFUND PARK DEPOSIT 001-22510 100.00 6/12/2026 000448 SB CO FIRE DEPARTMENT 68,985.00
001225-06012026-2 05/21/26 - PLNG - PLANNING COMMISSION MEETING 001-565-50010 50.00 6/12/2026 001636 MARCO A COVARRUBIAS 146.45
001636-06092026 06/09/26 - MILEAGE REIMB - WTP T-1 CERT EXAM 020-601-60710 146.45 6/12/2026 001809 MARIA TORRES 400.00
001809-06012026 06/01/26 - REFUND PARK DEPOSIT 001-22510 400.00 6/12/2026 002095 BUELLTON BUSINESS ASSOCIATION CHAMBER OF COMMERCE 500.00 002095-06032026 06/03/26 - REFUND SPECIAL EVENT DEPOSIT 001-22418 500.00 6/12/2026 002096 FLYING MIZ DAISY LLC 500.00
002096-06012026 06/01/26 - REFUND SPECIAL EVENT DEPOSIT 001-22418 500.00 6/12/2026 001225 MARCILO SARQUILLA 50.00
Check Disbursements - City Council - June 25, 2026 Payment Dates: 5/30/2026 - 6/12/2026 Payment Date Vendor # Payment Amount
Payable Number Description Vendor Name Account Number Project Acct Key Item Amount 14 of 314
Payment
Number
APA000717
APA000718
APA000719
APA000720
APA000721
APA000722
APA000723
APA000724
APA000725
APA000726
APA000727
APA000728
APA000729
APA000730
66252646 WEEK ENDING 05/22/26 - FIN - TEMP ACCT TECH 001-420-50030 1,476.57 6/16/2026 9:13:13 AM Page 4 of 13
66204440 WEEK ENDING 05/08/26 - FIN - TEMP ACCT TECH 005-701-50030 84.22 66204440 WEEK ENDING 05/08/26 - FIN - TEMP ACCT TECH 020-601-50030 84.22 66227322 WEEK ENDING 05/15/26 - FIN - TEMP ACCT TECH 001-420-50030 1,483.26 66227322 WEEK ENDING 05/15/26 - FIN - TEMP ACCT TECH 005-701-50030 82.40 66227322 WEEK ENDING 05/15/26 - FIN - TEMP ACCT TECH 020-601-50030 82.40 6/3/2026 000405 RINCON CONSULTANTS, INC. 1,717.75
74081 APR 2026 - PLNG - PRO SRVCS - CONSULTING 001-22416 90106070 1,717.75 6/3/2026 000870 ROBERT HALF 4,973.07
66204440 WEEK ENDING 05/08/26 - FIN - TEMP ACCT TECH 001-420-50030 1,515.94 4372-190157 04/29/26 - WWTP - MAINT/REPAIR ITEMS 005-701-60250 41.16 4372-191429 05/05/26 - PW - VEHICLES MAINT/REPAIR ITEMS 001-558-60270 55.12 4372-192236 05/08/26 - PW - MAINT/REPAIR ITEMS 001-558-60250 55.26 6/3/2026 000861 POLYDYNE INC. 1,738.86
2027286 05/08/26 - WWTP - CHEMICALS 005-701-61111 1,738.86 6/3/2026 000332 MOSS LEVY & HARTZHEIM LLP 3,950.00
I-12360 03/31/26 - FY 2025/2026 - AUDIT SERVICES 001-420-60021 1,316.92 I-12360 03/31/26 - FY 2025/2026 - AUDIT SERVICES 005-701-60021 1,316.54 I-12360 03/31/26 - FY 2025/2026 - AUDIT SERVICES 020-601-60021 1,316.54 6/3/2026 000801 O'REILLY AUTOMOTIVE STORES, INC. 151.54 6/3/2026 001631 LINDE GAS & EQUIPMENT INC. 81.19
56806284 04/20/26 - 05/20/26 - WWTP - CYLINDER RENTAL 005-701-61111 81.19 6/3/2026 000310 MARBORG INDUSTRIES 135.00
6830597 04/30/26 - WWTP - ROLL OFF RENTAL 092-706-74100 09270674100 135.00 W26102 04/15/26 - WWTP - MAINT/REPAIR LIFT STATIONS 005-701-60250 4,562.60 6/3/2026 001173 JV Outdoor Power Equipment 43.09
33296 05/13/26 - WTP - SUPPLIES 020-601-61140 43.09
6/3/2026 000812 KOSMONT & ASSOCIATES, INC. 743.60
2402.4-012 APR 2026 - PLNG - GPU ECON & MARKET ANALYSIS 001-565-60855 743.60 82804 05/13/26 - WTP - UNIFORMS J. VELASQUEZ 005-701-60131 140.05 82840 05/15/26 - RVP - MAINT/REPAIR ITEMS 001-552-60258 8.58 82886 05/18/26 - AOF - MAINT/REPAIR ITEMS 001-552-60254 17.23 6/3/2026 000649 FLUID RESOURCE MANAGEMENT, INC. 7,586.52 T260452 04/30/26 - WWTP - MONTHLY O&M 005-701-60800 3,023.92 6/3/2026 000187 FARM SUPPLY COMPANY 307.06
82016 04/03/26 - RVP - MAINT/REPAIR ITEMS 001-552-60258 41.33 82109 04/08/26 - RVP - MAINT/REPAIR ITEMS 001-552-60258 27.71 82364 04/21/26 - WTP - SUPPLIES 020-601-61140 47.39
82803 05/13/26 - WTP - MAINT/REPAIR ITEMS 020-601-60250 24.77 6/3/2026 000598 ENGEL & GRAY, INC. 11,659.22
64X00002 APR 2026 - WWTP - WASTE HANDLING BIO SOLIDS 005-701-60800 11,659.22 6/3/2026 001364 FAMCON PIPE & SUPPLY-SM 2,947.16
S100180465.001 05/05/26 - WTP - MAINT/REPAIR ITEMS 020-601-60250 114.22 S100180885.001 05/11/26 - WTP - MAINT/REPAIR ITEMS 020-601-60250 2,832.94 1191686 05/17/26 - 06/16/26 - REC - COPIER LEASE 001-511-60310 203.74 6/3/2026 000172 ECHO COMMUNICATIONS 220.50
260600225 JUN 2026 - ANS/MSG SERVICE 001-558-60800 73.52 260600225 JUN 2026 - ANS/MSG SERVICE 005-701-60800 73.49 260600225 JUN 2026 - ANS/MSG SERVICE 020-601-60800 73.49 Check Disbursements - City Council - June 25, 2026 Payment Dates: 5/30/2026 - 6/12/2026 Payment Date Vendor # Payment Amount
Payable Number Description Vendor Name Account Number Project Acct Key Item Amount 1191118 05/11/26 - 06/10/26 - CH - COPIER LEASE OVERAGES 001-410-61130 537.00 15 of 314
Payment
Number
APA000731
APA000732
APA000733
APA000734
APA000735
APA000736
APA000737
APA000738
APA000739
APA000740
APA000741
APA000742
6/16/2026 9:13:13 AM Page 5 of 13
370841 JAN - MAR 2026 - LIB - FIRE ALARM MONITORING 001-558-60800 495.00 6/8/2026 001372 BRENNTAG PACIFIC, INC. 4,863.91
BPI603515 05/18/26 - WTP - CHEMICALS 020-601-61111 1,887.00 BPI604192 05/18/26 - WTP - CHEMICALS 020-601-61111 2,976.91 63787 05/04/26 - PW - VEHICLE MAINT/REPAIR VIN 0613 001-558-60270 513.55 6/8/2026 000718 AUTOSYS LLC 1,025.00
INV-0489 05/15/26 & 05/19/26 - WWTP - SERVICE CALLS SCADA 005-701-60800 1,025.00 6/8/2026 002054 Boyd & Associates 687.00
369837 JAN - MAR 2026 - LIB - BURGLAR ALARM MONITORING 001-558-60800 192.00 6/3/2026 001841 THE SHERWIN WILLIAMS CO. 534.35
0880-2 05/08/26 - PW - MAINT/REPAIR ITEMS 001-558-60250 534.35 6/3/2026 000765 VICTOR RODRIGUEZ dba 2,702.58
62700 04/14/26 - WWTP - VEHICLE MAINT/REPAIR VIN 1388 005-701-60270 1,312.46 63390 04/14/26 - PW - VEHICLE MAINT/REPAIR VIN 1319 001-558-60270 876.57 52577793 MAR 2026 - ENG SRVCS - GARDEN APTS PSHH 001-22416 90066-070 1,316.25 52577796 MAR 2026 - ENG SRVCS - HUNDRED HILLS SCHOOL 001-22416 90100070 3,080.00 52577797 MAR 2026 - ENG SRVCS - HWY 246 COMMERCIAL CENTER001-22416 90096070 240.00 52577798 MAR 2026 - ENG SRVCS - 70 INDUSTRIAL WAY 001-22416 90104070 490.00 52577791 MAR 2026 - COB - ENGINEERING SERVICES 029-557-60800 770.00 52577791 MAR 2026 - COB - ENGINEERING SERVICES 092-220-70005 09222070005 1,100.00 52577791 MAR 2026 - COB - ENGINEERING SERVICES 092-220-71500 09222071500 2,645.00 52577791 MAR 2026 - COB - ENGINEERING SERVICES 092-324-70005 09232470005 480.00 52577791 MAR 2026 - COB - ENGINEERING SERVICES 005-701-60830 7,205.00 52577791 MAR 2026 - COB - ENGINEERING SERVICES 020-601-60800 4,712.50 52577791 MAR 2026 - COB - ENGINEERING SERVICES 020-601-60830 4,050.00 52577791 MAR 2026 - COB - ENGINEERING SERVICES 025-554-60800 7,880.00 52577791 MAR 2026 - COB - ENGINEERING SERVICES 025-554-60830 60.00 52577788 MAR 2026 - ENG SRVCS - 73 INDUSTRIAL WAY FIGUEROA001-22416 90037-070 203.75 52577790 MAR 2026 - ENG SRVCS - 5-ACRE BLDG INDUSTRIAL WAY001-22416 90044-070 203.75 52577791 MAR 2026 - COB - ENGINEERING SERVICES 001-551-60800 14,935.00 52577791 MAR 2026 - COB - ENGINEERING SERVICES 001-565-60830 2,680.00 03026436 03/02/26 - 03/30/26 - PW - WATERWALL RENTALS 001-558-60250 362.25 03026439 03/30/26 - 04/27/26 - PW - WATERWALL RENTALS 001-558-60250 362.25 03026464 04/27/26 - 05/04/26 - PW - WATERWALL RENTALS 001-558-60250 126.75 6/3/2026 001111 TETRA TECH, INC. 54,141.25
52577787 MAR 2026 - ENG SRVCS - ENCROACHMENT PERMITS 025-557-60800 2,090.00 1017 MAY 2026 - SB1383/AB939 - ANNUAL REPORT PREP 001-558-60800 GM008-070 497.25 6/3/2026 000465 SP MAINTENANCE SERVICES, INC. 3,806.20
101521 APR 2026 - STREET SWEEPING 001-558-60800 3,806.20 6/3/2026 001851 STATEWIDE TRAFFIC SAFETY AND SIGNS, INC. 851.25 588898 05/07/26 - SYVN - NOTICE PUBLIC HEARING RES 26-09 001-403-60520 134.85 6/3/2026 001510 SANTA MARIA CALIFORNIA NEWS MEDIA INC. dba 154.59 585458 04/23/26 - PLNG - NOTICE OF PREPARATION 001-565-60520 154.59 6/3/2026 001956 SOLID WASTE SOLUTIONS, INC. 889.00
1016 APR 2026 - SB1383/AB939 - ANNUAL REPORT PREP 001-558-60800 GM008-070 391.75 66252646 WEEK ENDING 05/22/26 - FIN - TEMP ACCT TECH 005-701-50030 82.03 66252646 WEEK ENDING 05/22/26 - FIN - TEMP ACCT TECH 020-601-50030 82.03 6/3/2026 001510 SANTA MARIA CALIFORNIA NEWS MEDIA INC. dba 124.98 586280 04/30/26 - SYVN - NOTICE PUBLIC HEARING ORD 26-04001-403-60520 124.98 6/3/2026 001510 SANTA MARIA CALIFORNIA NEWS MEDIA INC. dba 134.85 Check Disbursements - City Council - June 25, 2026 Payment Dates: 5/30/2026 - 6/12/2026 Payment Date Vendor # Payment Amount
Payable Number Description Vendor Name Account Number Project Acct Key Item Amount 16 of 314
Payment
Number
2706563-
EBP5116710306
L9536449- 6/11/2026 001388 VINTAGE WALK OWNERS ASSOCIATION 306.36 970899-06012026 JUN 2026 - 597 AOF# 101 - HOA FEES 001-410-60900 306.36 Payment Total: 648,712.21
6/16/2026 9:13:13 AM Page 7 of 13
6/8/2026 000910 Aflac 417.44
INV0016827 Supplemental Insurance 001-22168 148.40
INV0016838 AFLAC Disability Insurance 001-22168 60.32
INV0016864 Supplemental Insurance 001-22168 148.40
INV0016874 AFLAC Disability Insurance 001-22168 60.32
INV0016901 Roth Deferral 001-22169 1,315.00
6/12/2026 000917 Internal Revenue Service 16,105.36
INV0016926 Social Security 001-22161 69.56
INV0016928 Federal Withholding 001-22140 12,440.60
INV0016930 Medicare 001-22161 3,595.20
INV0016867 Loan Repayment-26 001-22173 311.12
INV0016873 Deferred Compensation 001-22169 7,773.42
INV0016876 Roth Deferral 001-22169 1,315.00
INV0016895 Loan Repayment-26 001-22173 311.12
INV0016900 Deferred Compensation 001-22169 7,639.16
Check Disbursements - City Council - June 25, 2026 Payment Dates: 5/30/2026 - 6/12/2026 Payment Date Vendor # Payment Amount
Payable Number Description Vendor Name Account Number Project Acct Key Item Amount INV0016840 Roth Deferral 001-22169 1,315.00
17 of 314
6/16/2026 9:13:13 AM Page 8 of 13
001-501-60810 Contract Services - Fire Dept 68,985.00
001-510-61230 Utilities - Gas 15.41
001-511-60210 Computer Maintenance & Software 377.64
001-511-60211 Data Processing Contract Maint 913.35
001-511-60250 Maintenance/Repair 52.90
001-511-60310 Equipment Rental 203.74
001-410-61292 Internet Access/ Website Maint 351.40
001-410-67705 Telephone 424.74
001-410-67790 Visitors Bureau 37,500.00
001-420-50030 Hourly Employee 4,475.77
001-420-60021 Audit 1,316.92
001-420-60800 Contract Services 962.50
001-410-60310 Equipment Rental 411.61
001-410-60650 Membership & Publications 500.00
001-410-60800 Contract Services 5,710.98
001-410-60900 Miscellaneous 363.44
001-410-61130 Office Supplies 537.00
001-410-61230 Utilities - Gas 87.77
001-403-60520 Advertising - Legal 259.83
001-403-60710 Travel & Training 178.25
001-403-67370 H/R Expense 210.00
001-410-50400 Medical Benefit 19,422.59
001-410-60014 Emergency Operations 57.21
001-410-60210 Computer Maintenance &Software 3,513.00
001-22510 Park/Damage Charge 1,700.00
001-401-60900 Miscellaneous 526.08
001-402-50400 Medical Benefit 1,200.00
001-403-60012 Code Updates 1,951.00
001-403-60022 Recruitment Expense 49.00
001-403-60210 Computer Maintenance &Software 2,563.55
001-22170 FSA Deduction 3,126.73
001-22172 Dependent Daycare Ded 416.67
001-22173 Employee Loan Deduction 933.36
001-22416 Developer Deposit 14,004.00
001-22418 Special Event Deposit 1,000.00
001-22419 Due to Solvang - Joint Events 2,030.00
001-22163 UI/ETT Payroll Taxes 22.66
001-22164 PERS Retirement 16,999.57
001-22165 Grp Life Insurance 447.52
001-22167 Medical Deduction 17,673.52
001-22168 Supplemental Ins Ded 417.44
001-22169 DCP Liability 27,079.94
Account Number Account Name Payment Amount
001-15000 Pre-Paid Expense 7,875.00
001-22140 Federal Payroll Taxes 12,440.60
001-22150 State Payroll Taxes 4,477.01
001-22161 SS/MC Payroll Taxes 3,664.76
001-22162 SDI Payroll Taxes 1,330.15
Fund Payment Amount
001 - General Fund 330,740.45
005 - Sewer Fund 32,997.28
020 - Water Fund 24,814.48
025 - Gas Tax Fund 10,030.00
029 - Transportation Planning 770.00
092 - Capital Improvement Proj Fund 249,360.00
Grand Total: 648,712.21
Account Summary
Check Disbursements - City Council - June 25, 2026 Payment Dates: 5/30/2026 - 6/12/2026 Report Summary
Fund Summary
18 of 314
09222071500 2,645.00
09230771200 245,000.00
09232470005 480.00
09270674100 135.00
6/16/2026 9:13:13 AM Page 9 of 13
092-307-71200 Right of Way Acquistion 245,000.00
092-324-70005 Design and Permitting 480.00
092-706-74100 Construction and Improvements 135.00
Grand Total: 648,712.21
Project Account Summary
Project Account Key Payment Amount
**None** 384,439.22
09222070005 1,100.00
025-554-60800 Contract Services 7,880.00
025-554-60830 Contract Services - Engineering 60.00
025-557-60800 Contract Services 2,090.00
029-557-60800 Contract Services 770.00
092-220-70005 Design and Permitting 1,100.00
092-220-71500 Project Management and Inspection 2,645.00 020-601-60650 Membership & Publications 199.50
020-601-60710 Travel & Training 231.45
020-601-60800 Contract Services 7,856.39
020-601-60830 Contract Services-Engineering 4,050.00
020-601-61111 Chemicals / Analysis 4,863.91
020-601-61140 Operational Supplies 90.48
005-701-60800 Contract Services 15,852.03
005-701-60830 Contract Services-Engineering 7,205.00
005-701-61111 Chemicals / Analysis 1,820.05
020-601-50030 Hourly 248.65
020-601-60021 Audit 1,316.54
020-601-60250 Maintenance / Repair 5,957.56
005-701-60021 Audit 1,316.54
005-701-60131 Laundry / Uniforms 140.05
005-701-60210 Computer Maintenance &Software 253.99
005-701-60250 Maintenance / Repair 4,649.01
005-701-60270 Maintenance - Vehicles 1,312.46
005-701-60650 Membership & Publications 199.50
001-565-60310 Equipment Rental 586.45
001-565-60520 Advertising - Legal 154.59
001-565-60715 Travel & Training - Planning Comission 1,160.29 001-565-60830 Contract Services-Engineering 2,680.00
001-565-60855 Comprehensive General Plan Update 17,747.10 005-701-50030 Hourly Employees 248.65
001-552-60800 Contract Services 2,460.00
001-552-61211 Utilities - Water 3,312.58
001-558-60250 Maintenance / Repair 4,108.61
001-558-60270 Maintenance - Vehicles 4,155.70
001-558-60800 Contract Services 5,726.13
001-565-50010 Planning Commission Salaries 100.00
001-511-67140 Buellton Recreation Program 409.47
001-511-72300 Computer Equipment 1,292.99
001-551-60800 Contract Services 14,935.00
001-552-60254 Maintenance/Repair-A&F Medians 410.47
001-552-60256 Maintenance/Repair-Oak Park 446.85
001-552-60258 Maintenance/Repair-River View 1,886.07
Check Disbursements - City Council - June 25, 2026 Payment Dates: 5/30/2026 - 6/12/2026 Account Summary
Account Number Account Name Payment Amount
001-511-60710 Travel & Training 97.76
001-511-61130 Office Supplies 99.38
001-511-61290 Telephone/Internet 211.40
19 of 314
51025-040 REC - Summer Camp 2026 Operating Expenses
90037-070 Fig Mountain Brewing - Contract Services
90043075 The Buellton Hub - Contract Services - Bridge Construction 90044-070 The Industrial Network - Contract Services
90066-070 Buellton Garden Apt 10 McMurray - Contract Services 90080070 Village Senior Apts - Contract Services
90084070 McMurray Road Hotels - Contract Services
90086-070 ARCO, 653 Ave of Flags - Contract Services
90096070 Hwy 246 Commercial Center - Contract Services
90100070 Dairyland Rd - Hundred Hills School - Contract Services 90104070 70 Industrial Way - Contract Services
90106070 33 Industrial Way - Contract Services
GM008-070 SB1383 OWR4-22-0550 FY 22-23 - Contract Services 490.00
1,717.75
889.00
Grand Total: 648,712.21
6/16/2026 9:13:13 AM Page 10 of 13
203.75
160.00
203.75
1,316.25
168.75
573.75
5,850.00
240.00
3,080.00
Check Disbursements - City Council - June 25, 2026 Payment Dates: 5/30/2026 - 6/12/2026 Project Account Summary
Project Account Key Payment Amount

19.99 20 of 314
Check Disbursements - City Council - June 25, 2026
Contract Services Detail
Amount
6/16/2026 9:16:34 AM Page 11 of 13
Department 565 - PLANNING Total: 2,680.00
101,459.61
Fund 001 - General Fund Total: 101,459.61
Fund: 005 - Sewer Fund
Department: 701 - WASTEWATER
ECHO COMMUNICATIONS APA000717 06/01/2026 JUN 2026 - ANS/MSG SERVICE 005-701-60800 73.49 Department 558 - PUBLIC WORKS - GENERAL Total: 5,726.13 Department: 565 - PLANNING
TETRA TECH, INC. APA000737 03/31/2026 MAR 2026 - COB -

ENGINEERING SERVICES
001-565-60830 2,680.00
Boyd & Associates APA000741 01/01/2026 JAN - MAR 2026 - LIB - FIRE

ALARM MONITORING
001-558-60800 495.00
Scott O'Brien Fire & Safety Co. Inc. APA000746 03/26/2026 03/26/26 - FIRE EXTINGISHER

SERVICE
001-558-60800 70.41
SP MAINTENANCE SERVICES, INC. APA000735 04/30/2026 APR 2026 - STREET SWEEPING 001-558-60800 3,806.20 Boyd & Associates APA000741 01/01/2026 JAN - MAR 2026 - LIB -

BURGLAR ALARM

MONITORING
001-558-60800 192.00
SOLID WASTE SOLUTIONS, INC.APA000734 04/30/2026 APR 2026 - SB1383/AB939 -

ANNUAL REPORT PREP
001-558-60800 391.75
SOLID WASTE SOLUTIONS, INC.APA000734 05/31/2026 MAY 2026 - SB1383/AB939 -

ANNUAL REPORT PREP
001-558-60800 497.25
CLARK PEST CONTROL APA000714 05/28/2026 05/28/26 - LIBRARY - PEST

CONTROL
001-558-60800 200.00
ECHO COMMUNICATIONS APA000717 06/01/2026 JUN 2026 - ANS/MSG SERVICE 001-558-60800 73.52 JOSE RAFAEL RUIZ dba APA000709 05/31/2026 MAY 2026 - RVP/OP -

JANITORIAL SERVICES
001-552-60800 2,460.00
Department 552 - PUBLIC WORKS - PARKS Total: 2,460.00
Department: 558 - PUBLIC WORKS - GENERAL
TETRA TECH, INC. APA000737 03/31/2026 MAR 2026 - COB -

ENGINEERING SERVICES
001-551-60800 14,935.00
Department 551 - STORM WATER Total: 14,935.00
Department: 552 - PUBLIC WORKS - PARKS
SB CO FIRE DEPARTMENT 48295 04/01/2026 APR - JUN 2026 - SB CNTY

FIRE/PARAMEDIC SERVICES
001-501-60810 68,985.00
Department 501 - PUBLIC SAFETY - POLICE/FIRE Total: 68,985.00 Department: 551 - STORM WATER
HdL Coren & Cone 48257 04/01/2026 APR - JUN 2026 PROPERTY

TAX SERVICES
001-420-60800 962.50
Department 420 - FINANCE Total: 962.50
Department: 501 - PUBLIC SAFETY - POLICE/FIRE
ChargePoint, Inc. APA000712 05/20/2026 03/05/26-03/05/31 CPCLDCOMMERCIAL-REN ASSUREREN001-410-60800 1,180.00 Department 410 - NON-DEPARTMENTAL Total: 5,710.98
Department: 420 - FINANCE
Fund: 001 - General Fund
Department: 410 - NON-DEPARTMENTAL
PRIMO BRANDS 48264 05/26/2026 04/27/26 - 05/26/26 -

DRINKING WATER
001-410-60800 280.98
CALIFORNIA CONSULTING, INC.APA000711 05/01/2026 MAY 2026 - GRANT WRITING

SERVICES
001-410-60800 4,250.00
City of Buellton, CA
Payment Dates 5/30/2026 - 6/12/2026
Vendor Name Payment Number Post Date Description (Item) Account Number 21 of 314
Amount
6/16/2026 9:16:34 AM Page 12 of 13
Department 557 - PUBLIC WORKS - ENGINEERING Total: 770.00 770.00
Fund 029 - Transportation Planning Total: 770.00
Grand Total: 147,223.03
Fund 025 - Gas Tax Fund Total: 10,030.00
Fund: 029 - Transportation Planning
Department: 557 - PUBLIC WORKS - ENGINEERING
TETRA TECH, INC. APA000737 03/31/2026 MAR 2026 - COB -

ENGINEERING SERVICES
029-557-60800 770.00
TETRA TECH, INC. APA000737 03/31/2026 MAR 2026 - ENG SRVCS -

ENCROACHMENT PERMITS
025-557-60800 2,090.00
Department 557 - PUBLIC WORKS - ENGINEERING Total: 2,090.00 10,030.00
TETRA TECH, INC. APA000737 03/31/2026 MAR 2026 - COB -

ENGINEERING SERVICES
025-554-60830 60.00
Department 554 - TRAFFIC SAFETY Total: 7,940.00
Department: 557 - PUBLIC WORKS - ENGINEERING
Department 601 - WATER Total: 11,906.39
11,906.39
Fund 020 - Water Fund Total: 11,906.39
Fund: 025 - Gas Tax Fund
Department: 554 - TRAFFIC SAFETY
TETRA TECH, INC. APA000737 03/31/2026 MAR 2026 - COB -

ENGINEERING SERVICES
025-554-60800 7,880.00
TETRA TECH, INC. APA000737 03/31/2026 MAR 2026 - COB -

ENGINEERING SERVICES
020-601-60830 4,050.00
Scott O'Brien Fire & Safety Co. Inc. APA000746 03/26/2026 03/26/26 - FIRE EXTINGISHER

SERVICE
020-601-60800 70.40
ECHO COMMUNICATIONS APA000717 06/01/2026 JUN 2026 - ANS/MSG SERVICE 020-601-60800 73.49 TETRA TECH, INC. APA000737 03/31/2026 MAR 2026 - COB -

ENGINEERING SERVICES
020-601-60800 4,712.50
Fund 005 - Sewer Fund Total: 23,057.03
Fund: 020 - Water Fund
Department: 601 - WATER
ALL PRIVATE UTILITY LOCATING INC. 48249 05/06/2026 05/06/26 - WTP - LINE

LOCATING SERVICES
020-601-60800 3,000.00
Scott O'Brien Fire & Safety Co. Inc. APA000746 03/26/2026 03/26/26 - FIRE EXTINGISHER

SERVICE
005-701-60800 70.40
Department 701 - WASTEWATER Total: 23,057.03
23,057.03
TETRA TECH, INC. APA000737 03/31/2026 MAR 2026 - COB -

ENGINEERING SERVICES
005-701-60830 7,205.00
AUTOSYS LLC APA000740 05/19/2026 05/15/26 & 05/19/26 -

WWTP - SERVICE CALLS
005-701-60800 1,025.00
ENGEL & GRAY, INC. APA000718 04/30/2026 APR 2026 - WWTP - WASTE

HANDLING BIO SOLIDS
005-701-60800 11,659.22
FLUID RESOURCE MANAGEMENT, INC. APA000721 04/30/2026 04/30/26 - WWTP -

MONTHLY O&M
005-701-60800 3,023.92
Contract Services Detail Payment Dates: 5/30/2026 - 6/12/2026 Vendor Name Payment Number Post Date Description (Item) Account Number 22 of 314
GM008-070 889.00
Grand Total: 147,223.03
6/16/2026 9:16:34 AM Page 13 of 13
029-557-60800 Contract Services 770.00
Grand Total: 147,223.03
Project Account Summary
Project Account Key Payment Amount
**None** 146,334.03
025-554-60800 Contract Services 7,880.00
025-554-60830 Contract Services - Engineering 60.00
025-557-60800 Contract Services 2,090.00
005-701-60830 Contract Services-Engineering 7,205.00
020-601-60800 Contract Services 7,856.39
020-601-60830 Contract Services-Engineering 4,050.00
001-558-60800 Contract Services 5,726.13
001-565-60830 Contract Services-Engineering 2,680.00
005-701-60800 Contract Services 15,852.03
001-501-60810 Contract Services - Fire Dept 68,985.00
001-551-60800 Contract Services 14,935.00
001-552-60800 Contract Services 2,460.00
Account Summary
Account Number Account Name Payment Amount
001-410-60800 Contract Services 5,710.98
001-420-60800 Contract Services 962.50
005 - Sewer Fund 23,057.03
020 - Water Fund 11,906.39
025 - Gas Tax Fund 10,030.00
029 - Transportation Planning 770.00
Grand Total: 147,223.03
Contract Services Detail Payment Dates: 5/30/2026 - 6/12/2026 Report Summary
Fund Summary
Fund Payment Amount
001 - General Fund 101,459.61
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CITY OF BUELLTON
City Council Agenda Staff Report

City Manager Review: SW
Council Agenda Item No.: 4

To: The Honorable Mayor and City Council

From: Shannel Zamora, Finance Director

Meeting Date: June 25, 2026

Subject: Monthly Treasurer’s Report – May 31, 2026
______________________________________________________________________________

BACKGROUND

California Government Code Section 53646(b)(3) provides mandatory investment reporting requirements for California public agencies. The attached Treasurer’s Report complies with the State’s reporting requirement.

On June 26, 2025, Council adopted the current Investment Policy per Resolution 25-22 which states the City Finance Director, as the investment officer, must submit monthly reports to City Council to demonstrate that sufficient cash flow liquidity is available to meet the succeeding month’s estimated expenditures.

This Treasurer’s Report is for May 31, 2026. Treasurer’s Reports are presented on a monthly basis.

FISCAL IMPACT

There is no fiscal impact; this report is intended to show the City Council the financial performance of the City’s investment portfolio of idle funds.

RECOMMENDATION
That the City Council receives and files the Treasurer’s Report for the month ending May 31, 2026.

ATTACHMENTS
Attachment 1 – Monthly Treasurer’s Report – May 31, 2026 24 of 314
[Type text]
A
City of Buellton
Monthly Treasurer’s Report
For the month ending on May 31, 2026
June 25, 2026
This report presents the City’s cash activity and investment portfolio as of May 31, 2026. The report includes:
1) Cash and investments at May 31, 2026, compared to the prior month; 2) A reconciliation of cash and investments to City ledger balances; 3) All investments managed by the City on its own behalf; 4) Beginning of year fund balance, revenues, expenditures and ending fund balance for each fund at May 31, 2026
The following schedule is a summary of the City’s cash and investments based on recorded value as of May 31, 2026, compared with the prior month.

April 30, 2026 May 31, 2026 $ Change
Cash - Pooled $ 1,472,001.34 $ 934,147.10 $ (537,854.24) Investments held by the City 21,297,677.83 21,349,805.08 $ 52,127.25 TOTAL CASH AND INVESTMENTS $ 22,769,679.17 $ 22,283,952.18 $ (485,726.99) Summary of activity for the Month and Future Liquidity: The majority of the variance in the City's reported cash and investment balances from the prior month is attributable to the receipt of April 2026 Transient Occupancy Tax (TOT) and March 2026 sales tax revenues, partially offset by the annual $900,000 payment to the Central Coast Water Authority.

Additionally, the value of investments increased due to interest earnings generated from money market accounts, the Local Agency Investment Fund (LAIF), CDs U.S. Treasuries, and corporate bonds. The portfolio remains sufficiently liquid to meet expected expenditures over the coming six months.

City of Buellton
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The following schedule is a reconciliation of Cash and Investments to City ledger:
13,624,540.09
2,560,397.53
(1,993,661.52)
8,551,416.39
(2,755,743.02)
11,271.39
63,420.24
376,510.60
458,021.74
(13,733.52)
542,327.15
34,070.67
1,141.02
822,579.44
-
-
1,393.98
-
22,283,952.18
918,795.74
9,634,184.02
15,351.36
10,040,108.16
1,675,512.90
22,283,952.18
999-21000 Wages Payable - -
22,283,952.18
22,283,952.18
22,283,952.18
Per Statements: 5/31/2026
Mechanics General Checking 1,032,071.52
Mechanics Money Market 9,634,184.02
Mechanics FSA 15,351.36
Local Agengcy Investment Fund (LAIF) 1,675,512.90
Multi-Bank Securities Bank 10,040,108.16
Total Cash Per Statement: 22,397,227.96
Claim on Cash vs Total (113,275.78)
Outstanding Items: (113,275.78)
Difference: (0.00)

DUE TO OTHER FUNDS
999-27000 Due To Other Funds 22,769,679.17 (485,726.99) TOTAL DUE TO OTHER FUNDS 22,769,679.17 (485,726.99)
TOTAL: Cash in Bank 22,769,679.17 (485,726.99)
-
TOTAL: Cash in Bank 22,769,679.17 (485,726.99)
999-10004 Pooled Cash - Brokerage 10,017,361.08 22,747.08 999-10005 Pooled Cash - LAIF 1,675,512.90 -
999-10002 Pooled Cash - Money Market 9,604,803.85 29,380.17 999-10003 Pooled Cash - FSA 14,586.68 764.68

CASH IN BANK
Cash in Bank
999-10001 Pooled Cash - General Checking 1,457,414.66 (538,618.92) 092-10000 Claim On Pooled Cash 7,569.40 (6,175.42)
TOTAL CLAIM ON CASH 22,769,679.17 (485,726.99)
090-10000 Claim On Pooled Cash - -
091-10000 Claim On Pooled Cash - -
033-10001 Claim On Pooled Cash 1,004.51 136.51
075-10000 Claim On Pooled Cash 822,093.67 485.77
031-10000 Claim On Pooled Cash 471,630.18 70,696.97
032-10001 Claim On Pooled Cash 34,070.67 -
027-10000 Claim On Pooled Cash 458,725.79 (704.05)
029-10000 Claim On Pooled Cash (13,733.52) -
024-10000 Claim On Pooled Cash 63,336.53 83.71
025-10000 Claim On Pooled Cash 352,014.82 24,495.78
021-10000 Claim on Pooled Cash (2,755,743.02) -
023-10000 Claim On Pooled Cash 11,256.51 14.88
006-10000 Claim on Pooled Cash (1,993,661.52) -
020-10000 Claim On Pooled Cash 9,281,135.99 (729,719.60)

CLAIM ON CASH
001-10000 Claim On Pooled Cash 13,480,931.67 143,608.42 005-10000 Claim On Pooled Cash 2,549,047.49 11,350.04
Bank Reconciliation - May 2026
City of Buellton, CA
For the Period Ending 5/31/2026
5/1/2026 BALANCE CURRENT

ACTIVITY
5/31/2026
ACCOUNT # ACCOUNT NAME BALANCE
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Investment Summary
May 31, 2026
Percent of
Portfolio Yield
Maturity Term
(months) Maturity Date Par Value Market Value
Local Agency Investment Fund - LAIF 7.81% 3.810% 0 n/a $ 1,675,512.90 $ 1,675,512.90 CAPITAL CMNTY BK 1.16% 3.750% 8 8/31/2026 249,000.00 248,843.13 Security Identifier: 14005LCB3
WELLS FARGO BK 1.13% 3.800% 9 10/1/2026 243,000.00 242,827.47 Security Identifier: 949764TG9
B1BANK 1.16% 3.700% 11 11/30/2026 249,000.00 248,584.17 Security Identifier: 098079DA1
SPOKANE TEACHERS CREDIT UNION 0.84% 4.750% 36 4/15/2027 180,000.00 181,164.60 Security Identifier: 849061AG1
THIRD FEDERAL SAVINGS 1.14% 3.500% 60 6/28/2027 245,000.00 243,640.25 Security Identifier: 88413QDL9
MORGAN STANLEY BANK 0.48% 3.750% 60 6/28/2027 104,000.00 103,691.12 Security Identifier: 61773TFC2
CAPITAL ONE NATL ASSN 1.14% 4.300% 60 9/30/2027 244,000.00 244,712.48 Security Identifier: 14042RURO
LIVE OAK BKG CO 1.16% 3.750% 22 10/29/2027 249,000.00 247,996.53 Security Identifier: 538037AE2
MERRICK BK 0.94% 3.650% 22 11/12/2027 202,000.00 200,850.62 Security Identifier: 59013LET7
HICKAM FED CREDIT UNION 0.47% 4.200% 48 1/31/2028 100,000.00 100,212.00 Security Identifier: 42869GAB2
GLOBAL FEDERAL CREDIT UNION 1.16% 4.600% 60 4/17/2028 249,000.00 251,303.25 Security Identifier: 37892MAC8
1st FINL BK USA 0.47% 3.900% 36 7/3/2028 100,000.00 99,584.00 Security Identifier: 32022RSY6
OPTUM BK 0.75% 4.450% 60 12/22/2028 160,000.00 161,264.00 Security Identifier: 68405VBV0
FIRST FOUNDATION BANK 0.47% 4.600% 60 5/10/2029 100,000.00 101,274.00 Security Identifier: 68405VBV0
CELTIC BANK 1.16% 4.000% 48 7/9/2029 249,000.00 248,023.92 Security Identifier: 15118R59
LEADERS CREDIT UNION 0.47% 4.000% 60 8/30/2029 100,000.00 99,561.00 Security Identifier: 52171MAN5
SOMERSET TR 1.16% 3.950% 54 1/8/2030 249,000.00 247,080.21 Security Identifier: 835104DG2
AMERICAN EXPERESS NATL BK 1.14% 4.100% 60 4/30/2030 244,000.00 242,987.40 Security Identifier: 02589AHE8
MORGAN STANLEY BK 0.66% 4.300% 60 7/1/2030 141,000.00 141,435.69 Security Identifier: 61690D7G7
MORGAN STANELY PRIVATE BK 1.14% 4.300% 60 7/1/2030 244,000.00 244,753.96 Security Identifier: 61776NTM5
Security First Bank 1.14% 4.000% 60 7/3/2030 245,000.00 243,000.80 Security Identifier: 81425PBZ3
United States Treasury Bill 0.10% 1.500% 7 8/15/2026 22,000.00 21,895.06 Security Identifier: 9128282A7
United States Treasury Bill 1.86% 3.500% 9 9/30/2026 400,000.00 399,640.00 Security Identifier: 91282CLP4
United States Treasury Bill 0.73% 4.125% 10 10/31/2026 157,000.00 157,193.11 Security Identifier: 91282CLS8
United States Treasury Bill 0.70% 4.250% 11 11/30/2026 151,000.00 151,353.34 Security Identifier: 91282CLY5
United States Treasury Bill 0.70% 3.875% 21 10/15/2027 151,000.00 150,805.21 Security Identifier: 91282CLQ2
United States Treasury Bill 0.92% 4.125% 22 11/15/2027 198,000.00 198,364.32 Security Identifier: 91282CLX7
United States Treasury Bill 0.47% 4.375% 60 12/31/2029 100,000.00 100,895.00 Security Identifier: 91282CMD0
Certificates of Deposits (Held with Multi-Securities Bank) U.S. Treasury Securities (Held with Multi-Securities Bank) 27 of 314
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Currently, short-term excess cash is primarily invested in the Local Agency Investment Fund (LAIF) administered by the State Treasurer. This is a high-quality investment available in terms of safety, liquidity, and yield. Due to fluctuations in the marketplace, the City may have some investments with a current market value that is greater or less than the recorded value. This difference has no effect on investment yield as the City intends to hold the securities to maturity. However, generally accepted accounting principles require that market gains and losses be reported as interest earnings or losses at year-end.

Percent of
Portfolio Yield
Maturity Term
(months) Maturity Date Par Value Market Value
PACCAR FINL CORP 0.26% 4.450% 19 8/6/2027 56,000.00 56,294.56 Security Identifier: 69371RT30
PNC BK 1.86% 3.100% 21 10/25/2027 400,000.00 393,808.00 Security Identifier: 69353RFG8
KENVUE INC 0.70% 5.050% 26 3/22/2028 151,000.00 152,807.47 Security Identifier: 49177JAF9
SAN DIEGO GAS & ELEC CO 1.86% 4.950% 31 8/15/2028 400,000.00 404,324.00 Security Identifier: 797440CE2
DUKE ENERGY PROGRESS LLC 1.86% 3.700% 32 91/1/2025 400,000.00 394,844.00 Security Identifier: 26442UAG9
CENTERPOINT ENERGY HOUSTON ELEC LLC 1.86% 5.200% 33 10/1/2028 400,000.00 407,432.00 Security Identifier: 15189XBD9
KIMBERLY CLARK CORP 1.86% 3.950% 34 11/1/2028 400,000.00 397,004.00 Security Identifier: 494368BY8
UNION ELEC CO 1ST MTG BD 0.19% 3.500% 38 3/15/2029 40,000.00 39,029.20 Security Identifier: 906548CP5
TEXAS INSTRS INC 1.67% 2.250% 44 9/4/2029 358,000.00 335,288.48 Security Identifier: 882508BG8
ONCOR ELEC DELIVERY CO LLC 1.86% 4.650% 46 11/1/2029 400,000.00 402,048.00 Security Identifier: 68233JCW2
PROLOGIS L P SR 1.40% 2.875% 46 11/15/2029 300,000.00 284,811.00 Security Identifier: 74340XBY6
SUTTER HEALTH 1.45% 2.294% 55 8/15/2030 311,000.00 283,196.60 Security Identifier: 86944BAG8
SERVICENOW INC 1.86% 1.400% 56 9/1/2030 400,000.00 351,116.00 Security Identifier: 81762PAE2
FRANKLIN RES INC 1.86% 1.600% 58 10/30/2030 400,000.00 352,632.00 Security Identifier: 354613AL5
ASCENSION HEALTH 1.86% 4.294% 58 11/15/2030 400,000.00 394,424.00 Security Identifier: 04351LAD2
Multi-Securities Bank - Cash in Holding 68,112.21
Money Market (Held with Mechanics Bank) 44.91% 3.920% 0 n/a 9,634,184.02 9,634,184.02 Total City Investments 100.00% $ 21,450,696.92 $ 21,349,805.08 Investment Type % of Total Avg Yield Avg. Maturity
(mo.) Total
Local Agency Investment Fund 7.85% 3.81% 0.00 1,675,512.90 Certificate of Deposits 19.40% 4.06% 45.43 4,142,790.60 U.S. Treasury Securities 5.53% 3.68% 20.00 1,180,146.04 Corporate Bonds 21.78% 3.50% 39.80 4,649,059.31
Money Market Funds 45.44% 3.92% 0.00 9,702,296.23
Grand Total: 100.00% 3.82% 37.58 21,349,805.08
Corporate Bonds (Held with Multi-Securities Bank)

INVESTMENT PORTFOLIO SUMMARY
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The following is a fund balance schedule showing beginning fund balance at July 1, 2025, plus revenues minus expenditures for the period, resulting in ending fund balance at May 31, 2026.

Fund balance includes total assets and liabilities of the City.

As required by Government Code Section 53646 (b)(3), the chief financial officer for the City declares that there are sufficient funds to meet all obligations for the next six months.

Shannel Zamora
Shannel Zamora
Finance Director
Total Expenditures May 31, 2026 Balance
10,135,195.75 11,213,941.66 13,948,117.92
1,442,848.21 1,536,405.43 1,921,855.01
006 - Wastewater Capital 175,903.00 270,378.05 470,920.38 020 - Water Fund 2,658,223.59 1,867,351.66 11,339,815.01 021 - Water Capital - - 339,574.07
393.09 - 11,255.52
16,191.58 - 63,367.76
248,960.88 477,911.34 390,879.29
027 - Local Transportation Fund 14,533.10 16,666.60 460,845.51 029 - Transportation Planning 3.42 19,113.37 (149,553.40) 031 - Measure A 323,462.06 788,999.64 542,092.39
032 - American Relief Act Fund - - 33,455.43
033- Public Bnefit Fund - 1,141.02 - 1,141.02
075 - Trust & Agency Fund 14,656.98 - 56,851.68
090 - Long-Term Debt - - (3,577,833.15)
091 - General Fixed Assets - - 30,480,832.05
3,445,309.01 3,693,275.03
19,884,042.78 56,085,650.47
30,480,832.05
092 - Capital Improvement Project Fund
- (247,966.02)
57,492,871.56 18,476,821.69
462,979.01
(130,443.45)
1,007,629.97
33,455.43
42,194.70
(3,577,833.15)
339,574.07
023 - Housing Fees 10,862.43
024 - Traffic Mitigation Fund 47,176.18
025 - Gas Tax Fund 619,829.75
001 - General Fund 15,026,863.83
005 - Sewer Fund 2,015,412.23
565,395.43
10,548,943.08
Fund Balance Report
City of Buellton, CA 5/31/2026
Fund July 1, 2025 Balance Total Revenues
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•

CITY OF BUELLTON
City Council Agenda Staff Report
City Manager Review: SW
Council Agenda Item No.: 5

To: The Honorable Mayor and City Council
From: Shannel Zamora, Finance Director
Meeting Date: June 25, 2026
Subject: Financial Report for the Third Quarter Ending March 31, 2026 ______________________________________________________________________________

BACKGROUND
Four times each year, City staff complete a comprehensive analysis of City finances, including projected fund balances, revenues to date, departmental budgets, expenditures, and encumbrances. This financial report focuses on the Third Quarter of Fiscal Year 2025- 26 and summarizes the quarter ended March 31, 2026, for the General Fund, Enterprise Funds and Capital Improvement Fund.

Attachment 1 provides an overview of the current economic outlook on the local, state and national levels; General Fund revenues, expenditures, projected fund balances; and activity in the Enterprise Funds. Though this information is not audited and does not contain all the usual periodic adjustments, accruals or disclosures, the information does provide a picture of the City’s activity and developing financial trends. Attachment 2 focuses on the status of the Capital Improvement Budget at the end of the quarter ended March 31, 2026.

FISCAL IMPACT
The Interim financial statement provides the community with an understanding of the financial activity of the City’s primary funds.

RECOMMENDATION
That the City Council receive and file the Third Quarter Financial Report.

ATTACHMENTS
Attachment 1 - Quarterly Financial Report for the period ending March 31, 2026 Attachment 2 - Quarterly Capital Improvement Project Report for the period ending March 31, 2026
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Quarterly Financial Report – FY 2025-26 Third Quarter
Unaudited Financial Data Third Quarter Ending March 31, 2026 1 Overview
The purpose of this financial report is to provide
financial informaƟon for the City of Buellton.

This report focuses on the Third Quarter of fiscal
year 2025-26 and covers the period July 1, 2025,
through March 31, 2026. The report is presented
quarterly and concentrates on the General Fund
and Enterprise Funds. The quarterly financial
report presents the City’s financial posiƟon,
considers economic factors and highlights
trends based on the City’s budget versus what
actually occurred during the period. A discussion
of other economic factors provides a means of
comparing the local economy against larger
economic events that may affect the City of
Buellton. This quarterly financial report is a
valuable tool for the Council, staff, and general
public.

U.S Economy
The U.S. Economy entered the third quarter of
2026 with moderate growth with inflaƟonary
pressures and a stable labor market.

The Bureau of Economic Analysis (BEA) reported
that the real gross domesƟc product (GDP) grew
at an annualized rate of 1.6% in Q1 2026
(January through March), acceleraƟon from the

0.5% growth in Q4 2025. The upward movement
in GDP was driven by gains in exports, business
investments, consumer spending, and
government expenditures. Despite the gain, the
growth rate remained below historical averages,
indicaƟng conƟnued moderate expansion.

As of March 2026, the BLS reported that the U.S.

Consumer Price Index (CPI) increased 3.3% over
the previous 12 months, indicaƟng a modest
upward trend in consumer prices. This increase
was largely driven by a sharp increase in energy
prices, parƟcularly gasoline, which rose more
than 20% during the month. Excluding food and
energy, the core CPI increased at a rate of 2.6%
suggesƟng that underlying inflaƟonary
pressures remained relaƟvely contained. Shelter
costs conƟnued to trend upward while food
prices were relaƟvely stable, with grocery prices
slightly declining and restaurant prices modestly
increasing. Other categories with significant
increases are airline fares, apparel and
educaƟon.

The labor market remained stable and showed
signs of cooling. The Bureau of Labor StaƟsƟcs
(BLS) reported that the naƟonal unemployment
rate stood at 4.2% in March 2026. Total nonfarm payroll employment increased by 140,000 in March, reflecƟng a conƟnued but moderate
job creaƟon. Job gains were concentrated in
healthcare, leisure and hospitality and
government. Employment in manufacturing and
certain private industries experienced slight
declines. Overall, the labor market conƟnued to
demonstrate resilience, while hiring acƟvity
remained below stronger post-pandemic levels.

As of early 2026, the U.S. housing market was
beginning to stabilize, but affordability
remained a major challenge for many buyers.

Mortgage rates stayed relaƟvely high, generally
ranging from 6.0% to 6.5%, making it expensive
for households to purchase homes. Home prices
conƟnued to rise, but at a slower pace, with
forecast predicƟng annual growth of about 2%
to 4%. At the same Ɵme, the number of available
homes for sale increased slightly, giving buyers
more choices, but inventory sƟll remains below
pre-pandemic levels. These condiƟons led to
fewer home sales and conƟnued affordability
pressures, especially for first-Ɵme buyers.

CITY OF BUELLTON
Quarterly Financial Report
Third Quarter Ending March 31, 2026
FY 2025-26
Third Quarter
June 25, 2026
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Quarterly Financial Report – FY 2025-26 Third Quarter
Unaudited Financial Data Third Quarter Ending March 31, 2026 2 State Economy
By Q1 2026, California’s economy continued to
expand at a moderate pace, supporting
technology, artificial intelligence, healthcare,
and professional services. However, the state
continues to face persistent inflationary
pressures and a housing market constraint.

California remained the largest state economy in
the nation. According to the BEA, California’s
GDP totaled approximately $4.25 trillion in
2025, representing about 13.8% of the total U.S.
economic output. Continued investment in AI,
cloud computing, and semiconductor
development help support growth. Although
high interest rates, slower business investments
in some sectors, and ongoing affordability issues
impacted overall economic activity.

According to the BLS, as of March 2026,
California’s Consumer Price Index (CPI) rose by

3.4% over the previous 12 months. Shelter costs
remained one of the largest contributors to
inflation, while energy and utility prices
continued to exhibit volatility. Food prices also
remained elevated compared to pre-pandemic
trends. Although inflation was significantly
below the peaks experienced in 2022, rising
housing, insurance, and utility costs continued
to pressure household budgets throughout the
state.

According to the Employment Development
Department (EDD), California's unemployment
rate decreased to 5.3% in March 2026. Total
nonfarm payroll employment increased by
28,700 jobs during the month, reflecting
continued resilience in the labor market despite
ongoing weakness in portions of the technology
sector. California's unemployment rate
remained above the national average, reflecting
continued labor market adjustments across
several industries.

Five of California's 11 industry sectors gained
jobs in March led by Private Education and
Health Services (+27,800) with gains in Offices of
Other Health Practitioners, Nursing Care
Facilities. Professional & Business Services (-
3,400) suffered the largest month-over loss for
the State due to larger-than-usual drops in
Computer System Design and Related Services,
and Scientific Research and Development
Services. Accounting, Tax Preparation, and
Bookkeeping Services also experienced losses
despite it being tax season at the time.

California's housing market continues to
struggle with affordability issues. According to
the California Association of Realtors, the
statewide median sales price of a single-family
increased to $889,190 in March 2026. Despite
rising prices, existing home sales declined,
reflecting affordability challenges and continued
mortgage rates near multi-year highs. Limited
housing inventory continued to support home
values, but elevated borrowing costs reduced
purchasing power for many households. While
existing homeowners benefited from sustained
property values, first-time buyers and
moderate-income households continued to face
significant barriers to homeownership.
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Quarterly Financial Report – FY 2025-26 Third Quarter
Unaudited Financial Data Third Quarter Ending March 31, 2026 3 City of Buellton Economy
The City’s General Fund ended the Third Quarter of 2025-26 with about $12.50 Million in Cash Balance.

The City’s General Fund Reserve Policy states the reserve level must be maintained at 35 percent of budgeted operating expenditure. The current operating expenditure budget is about $13.10 million, which makes the target reserve level approximately $4.58 million. Of the current cash balance, about $7.92 million is available for current and future capital improvement projects, or any other use as stated in the City’s Reserve Policy. Current revenue through March 31, 2026, is 45.28 percent of budget projections while current expenditures are at 58.24 percent of budget.

The City of Buellton’s economy was characterized by a resilient fiscal position, steady performance in core tax revenues, and a cautious outlook due to softening consumer spending. While the City maintained strong cash reserves, it faced localized headwinds from high interest rates and fluctuating demand in the tourism and construction sectors.

Sales tax revenues are significantly concentrated among several key business sectors, specifically Autos and Transportation, Fuel and Service Stations, Restaurants and Hotels, and Business and Industry. These sectors collectively represent a significant share of taxable sales and play a critical role in supporting local revenue. Their economic impact is substantial, driven by high-value transactions, consistent consumer demand, tourism activity, and business investment. As a result, changes in these sectors can have a direct and meaningful effect on overall sales tax performance and fiscal stability, underscoring the importance of a balanced and resilient local economy.

The City’s TOT revenue has been supported by a 69% occupancy rate for FY 2024-25. For the period July 2025 and March 31, 2026, the average occupancy rate is 62%. Furthermore, the recent voter-approved measure increasing the City’s TOT rate from 12% to 14% helped slow down revenue losses from any future decline in occupancy. While sales tax and TOT revenues may fluctuate with tourism and broader economic trends, property tax revenue is projected to grow at a moderate and stable rate. Key factors to monitor include mortgage rates, inflation, and tourism demand, all of which will influence the City’s overall revenue stability.

The City has two Enterprise Funds: Water and Sewer Funds. The goal of these funds is to finance or recover the cost of providing services to the public through user charges. These funds are supported by charging water and sewer services. The Wastewater Fund and Wastewater Capital Fund ended the Third Quarter with a combined Fund Balance of about $2.15 Million and about $517,607 in cash. Wastewater operating revenue ended the Third Quarter at 72.13 percent while operating expenses were at 78.27 percent. The Water and Water Capital Fund ended the Third Quarter with a combined Fund Balance of about $11.37 Million and $6.34 Million in cash. Water Fund Operating revenues ended the Third Quarter at 75.90 percent while operating expenses were at 62.59 percent. 33 of 314
Quarterly Financial Report – FY 2025-26 Third Quarter
Unaudited Financial Data Third Quarter Ending March 31, 2026 4

GENERAL FUND
General Fund Balance
Table 1 below shows that with 75 percent of the fiscal year complete, revenues are within projections at 45.28 percent while expenditures are within 58.24 percent of appropriations. “Revenue versus budget” gaps are explained in the next section.

General Fund - Fund Balance Original Budget Current Budget Actual Percent Fund Balance at Start of Year 15,026,864 $
Revenues* 17,520,764 18,232,065 8,255,278 $ 45.28%
Expenditures* (17,454,726) (18,232,065) $ (10,618,469) 58.24% Est.Fund Balance at End of Quarter 12,663,673 - $
Change in Fund Balance 66,038 (2,363,191) - $
* Includes use of reserves for Capital Improvement Projects Table 1: General Fund Balance
Table 2 below provides summary comparison informaƟon on revenues and expenditures through the quarter ending March 31, 2026, versus the prior period ending March 31, 2025.

Q3 FY 2025-26 Q3 FY 2024-25
Increase
(Decrease) Percent
Revenues:

Taxes 7,094,580 $ 6,995,337 $ 99,243 $ 1.42%
Fees and Permits 19,440 37,230 (17,790) $ -47.78%
Fines and Penalties 27,420 12,377 15,043 $ 121.54%
Charges for Current Services 145,219 76,119 69,100 $ 90.78% Use of Monies and Properties 342,019 545,974 (203,955) $ -37.36% Revenue from Other Agencies 610,829 574,316 36,513 $ 6.36% Other Revenue* 15,771 18,460 (2,689) $ -14.56%
Total Revenue $ 8,259,813 8,255,278 $ (4,535) $ -0.05%
Expenditures:

Employee Services 2,222,930 $ 1,835,785 $ 387,145 $ 21.09% Operating and Maintenance 6,460,064 $ 5,546,344 $ 913,720 $ 16.47% Transfers for Capital Outlay 1,892,774 $ 1,933,025 $ (40,251) $ -2.08% Minor Capital 42,700 $ 77,218 $ (34,518) $ -44.70%
Total Expenditures $ 10,618,469 $ 9,392,373 $ 1,226,096 13.05% Change in Fund Balance $ (2,363,191) $ (1,132,560) (1,230,632) 108.66% Table 2: Previous Year Comparison
Total revenues through the Third Quarter are $4,535 (0.05%) less than the previous fiscal year. The revenue category with the largest dollar growth is “Taxes” with an increase of $99,243 (4.42%). The increase is mainly due to addiƟonal revenue collected from the Transient Occupancy Tax (TOT), following 34 of 314
Quarterly Financial Report – FY 2025-26 Third Quarter
Unaudited Financial Data Third Quarter Ending March 31, 2026 5 the TOT rate increase from 12% to 14%, which took effect on February 1, 2025. The second largest dollar increase category, “Charges for Current Services” increased by $69,100 primarily due to the increased parƟcipaƟon in Buellton RecreaƟon Programs. The increase in “Revenue from Other Agencies” is mostly due to a grant received from the Office of TransportaƟon Safety (OTS) and CalRecyle for SB1383 compliance. Increase in the Fines and PenalƟes category is due to code enforcement fines.

The revenue category with the largest dollar decrease is “Use of Monies and ProperƟes” with a decrease of $203,955 primarily due to declining interest rates through the third quarter resulƟng from changes in market interest rates and corresponding decrease in the fair market value of the City’s investment, which are required to be recorded at fair market value.

Total expenditures are about $1.22million (13.05%) higher than the previous fiscal year, with the increase aƩributable to several key expenditure categories. Employee Services rose by $387,145 (21.09%), primarily due to the 5.0% cost-of-living adjustment granted to all full-Ɵme City employees effecƟve July 1, 2025, along with merit-based pay increases and addiƟonal benefits, including a monthly housing allowance. AddiƟonally, the employer paid health insurance benefit increased effecƟve January 1, 2026 from $1,200 per month per full-Ɵme employee to $1,800 per month per full-Ɵme employee.

The OperaƟng and Maintenance expenditure category increased by $913,720 (16.47%) compared to the same period last year. The primary driver of this increase was a $500,000 contribuƟon to the Children’s Museum to support its startup costs, which is expected to benefit the community once the facility opens.

To further meet community needs, the City also increased grant funding for local organizaƟons by approximately $50,000. AddiƟonal significant expenditures included a $175,000 AddiƟonal DiscreƟonary Payment (ADP) toward the City’s unfunded accrued liability (UAL). Finally, the contract for Santa Barbara County Sheriff services rose by nearly $150,000 (5.2%) for the fiscal year, or $37,500 per quarter, and inclusion of a motor deputy with a projected cost of $270,200.

Capital improvement projects (CIP) expenditures currently in progress through March 31, 2026, total about $1.89 Million ($40,251, or 2.08%, less than last year) and are as follows:
• Project #092-102 Storm Drain Ouƞall Repairs & Re-Establishment - $ 40,000 • Project #092-220 Willemsen Parking Lot - $1,266,927
• Project #092-307 McMurray Road Widening/TS - $98,480
• Project #092-309 West Highway 246 Safety Improvements - $5,633 • Project #092-322 FY 2023-24 and FY 2024-25 Road Maintenance Project - $474,195 • Project #092-324 FY 2025-26 Road Maintenance Project - $7,540 The minor capital expenditure category compared to last year decreased by $34,518 (44.70%) due to the purchase of a traffic speed trailer the prior year.
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Quarterly Financial Report – FY 2025-26 Third Quarter
Unaudited Financial Data Third Quarter Ending March 31, 2026 6 Top Five General Fund Revenues
Sales Tax
At the end of the Third Quarter, the City received 71.04 percent of the total projected Sales Tax revenue.

Payments are recorded when received and applied to the corresponding month of sales; usually payment is received from the State of California two months aŌer the sales tax is collected. Revenue from sales tax has been received through March 2026. Sales tax revenue fluctuates each month in conjuncƟon with seasonal flows.

Transient Occupancy Tax (TOT)
TOT revenue is a major component of the City’s General Fund. EffecƟve February 1, 2025, the TOT rate increased to 14 percent of the total taxable rent collected from each hotel within the City. Prior to this adjustment, the rate remained at 12 percent since February 1, 2013. TOT payments for the reporƟng period are due on the 20th of the following month and cause revenue streams to lag one month. The City has received 68.28 percent of anƟcipated revenue through March 2026.

Property Tax
The City’s property tax revenues are at intervals set by the Santa Barbara County Auditor-Controller, usually in December and April. As of the end of the Third Quarter, the City has received 58.45 percent of projected property tax revenue. The City’s ongoing share of property tax is projected to grow at a steady pace as the current housing market condiƟons remain stable. This category is expected to conclude the fiscal year within budget.

Property Tax in Lieu of Motor Vehicle License Fee (MVLF Swap) Payments from the Santa Barbara County Auditor-Controller are received throughout the year, usually January and June. This revenue is trending upwards based on historic receipts.

Top Five Revenues for the City of Buellton’s General Fund are Sales Tax, Property Tax, Transient Occupancy Tax (TOT), Motor Vehicle License Fee (MVLF) and Franchise Fees. These revenues account for about 88% of total General Fund Revenues.

Top Five Revenues
Original
Budget
Current
Budget YTD Actual Percent
Sales Tax $ 3,588,464 $ 3,588,464 $ 2,549,100 71.04%
Transient Occupancy Tax 4,550,000 $ 4,550,000 3,106,640 68.28% Property Tax 2,085,904 $ 2,085,904 1,219,302 58.45%
MVLF Swap 673,106 $ 673,106 51.70% 347,985
Franchise Fees 416,246 $ 416,246 52.74% 219,538
Other Revenues* 1,079,930 $ 1,127,299 72.09% 812,714
Total Revenues $ 12,393,650 $ 12,441,019 $ 8,255,278 66.36% Use of Reserves 5,127,114 5,791,046 - 0.00%
Total Funding Sources $ 17,520,764 $ 18,232,065 $ 8,255,278 45.28% Table 3
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Quarterly Financial Report – FY 2025-26 Third Quarter
Unaudited Financial Data Third Quarter Ending March 31, 2026 7 Franchise Fees
Franchise fees are received monthly, quarterly, and annually. The majority of the City’s Franchise Fees are collected from Marborg Industries, the City’s solid waste service provider. Other franchise fees are received from Comcast, PG&E and SoCal Gas. Franchise fees ended the Third Quarter at 52.74 percent of revenue projecƟons.

General Fund Expenditures
Table 4 summarizes operaƟng costs by department and Figure 1 illustrates the percentage breakdown by department. As of March 31, 2026, or 75 percent of the fiscal year expended, the General Fund ended the Third Quarter at 58.24 percent expended (including CIP). Actual General Fund expenditures were approximately $10.618 Million. Several Budget Units ended the Third Quarter within budget except for City Council, City AƩorney, Non-Departmental, and the Library.

Department Expenditures
Adopted
Budget
Current
Budget YTD Actual % Expended
401-City Council 242,538 242,538 188,653 77.78%
402-City Manager 458,667 504,707 335,106 66.40%
403-City Clerk/Human Resources 226,434 268,385 189,870 70.75% 404-City Attorney 212,000 212,000 186,372 87.91%
410-Non-Departmental 2,146,235 2,226,535 1,970,376 88.50% 420-Finance 404,777 375,905 273,792 72.84%
501-Police and Fire 3,644,759 3,644,759 2,621,554 71.93% 510-Library 308,288 308,288 302,756 98.21%
511-Recreation 1,011,397 1,504,615 586,246 38.96%
550-Street Lights 70,000 70,000 45,638 65.20%
551-Storm Water 385,500 385,500 191,055 49.56%
552-Public Works - Parks 579,120 579,120 376,372 64.99% 556-Public Works - Landscape 292,950 293,550 116,051 39.53% 558-Public Works - General 1,280,393 1,323,993 714,671 53.98% 565-Planning (Comm Dev) 1,064,554 1,165,056 627,182 53.83% Transfer to CIP Fund 92 5,127,114 5,127,114 1,892,774 36.92% Total All Departments 17,454,726 18,232,065 10,618,469 58.24% Table 4: General Fund Expenditures by Department
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Quarterly Financial Report – FY 2025-26 Third Quarter
Unaudited Financial Data Third Quarter Ending March 31, 2026 8 Figure 1: YTD Percentage of Expenditures by Department
The City Council department is expected to remain within budget at the end of the fiscal year. Year-todate expenditures exceeds 75% of the department’s budget, primarily due to $36,441 (19.31%) in special elecƟon-related expenditures. The City AƩorney Department experienced a slight budget overage due to expenditures related beyond the retainer amount such as services for code enforcement cases. The overage was offset by revenue generated from code enforcement fines.

The Non-Departmental budgetary unit includes one-Ɵme annual payments early in the fiscal year. Those annual payments include: Property and liability insurance, Worker’s CompensaƟon Insurance, CalPERS Unfunded Accrued Liability (UAL), support for community organizaƟons and support for the Buellton Senior Center. Other notable expenditures within the Non-Departmental budget include a contribuƟon to the Children's Museum and monthly payments for contract services with the Buellton Visitors Bureau.

The Non-Departmental budget is projected to remain within budget by year-end.

The City of Buellton contracts with the City of Goleta for library services. The annual cost of providing library services is paid as a lumpsum in July causing the Library Department to nearly meet its budget early in the fiscal year. The Library Department is expected to remain within budget at the end of the fiscal year.
401-City Council

1.78%
402-City Manager

3.16%
403-City Clerk/Human
Resources

1.79%
404-City Attorney

1.76%
410-Non-Departmental

18.56%
420-Finance

2.58%
501-Police and Fire

24.69%
510-Library
511-Recreation 2.85%

5.52%
550-Street Lights

0.43%
551-Storm Water

1.80%
552-Public Works -
Parks

3.54%
556-Public Works -
Landscape

1.09%
558-Public Works -
General

6.73%
565-Planning (Comm
Dev)

5.91%
Transfer to CIP Fund 92

17.83%
38 of 314
l
Quarterly Financial Report – FY 2025-26 Third Quarter
Unaudited Financial Data Third Quarter Ending March 31, 2026 9 Major Expenditure Variances
Table 5 and Figure 2 show General Fund operaƟng costs and minor capital expenditures summarized by type. With 75 percent of the fiscal year elapsed, all expenditures by type categories are within budget projecƟons.

Expenditures By Type
Original
Budget
Current
Budget YTD Actual
% of Total
Expenditures % Expended
Staffing 3,056,639 3,095,879 2,220,234 20.9% 71.72%
Contract Services 6,240,870 6,380,419 4,331,188 40.8% 67.88% Telecomm and Utilities 491,300 512,500 346,103 3.3% 67.53% Supplies and Materials 32,175 32,175 22,622 0.2% 70.31% Repair and Maintenance 487,700 487,700 222,375 2.1% 45.60% Transfer to Other Funds 5,127,114 5,127,114 1,892,774 17.8% 36.92% Other Operating Costs 1,673,653 2,244,003 1,540,471 14.5% 68.65% Minor Capital 345,275 352,275 42,700 0.4% 12.12%
Total by Type 17,454,726 18,232,065 10,618,469 100.0% 58.24% Table 5: Expenditure Categories
Figure 2: Expenditure by Type
The top three spending categories are: Contract Services, Staffing, and Transfer to Other Funds. Contract Services include services for Police, Fire Department, Legal Services, Engineering, Landscaping Services, Visitor’s Bureau, and other services. Contract Services accounts for 40.8 percent of General Fund expenditures. Staffing includes salary and benefits and accounts for 20.9 percent of General Fund expenditures. The Transfers to Other Funds category accounts for 17.8 percent of expenditures and includes costs associated with capital projects. The City has expended 36.92 percent of the total General Fund capital improvement projects budget.

The Other operaƟng cost category represents 14.5 percent of expenditures. Examples of costs in this category are annual payments for Property, liability and worker’s comp insurance, CalPERS Accrued Staffing, 18.7%
Contract Services,

36.8%
Telecomm and
Utilities, 3.1%
Supplies and
Materials, 0.2%
Repair and
Maintenance, 1.9%
Transfer to Other
Funds, 21.5%
Other Operating
Costs, 17.3% Minor Capital, 0.4%
Expeditures By Type
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■
■
■
FY 2025-26 Third Quarter Quarterly Financial Report –
10 Unaudited Financial Data Third Quarter Ending March 31, 2026 ons and the Buellton Senior Center. Ɵ Unfunded Liability (UAL), as well as support for community organiza on programs and Art and Ɵ penditures incurred for Buellton Recrea This cost category also includes ex Culture Programs.

General Fund Trend
ve fi Figure 3 illustrates the Quarterly General Fund Revenue versus Expenditure Trend over the last ve fi nancial growth over the past fi gure, the City has demonstrated steady fi years. As illustrated in the nditures have shown upward trends, consistent with the expansion scal years. Both revenue and expe fi s. Revenue has exceeded expenditures in most of municipal services and community investment gure also indicates that while revenue fi on. The Ɵ nancial posi fi quarters, maintaining the City’s strong they typically surpass them by year-end, en trail expenditures by one to two quarters, Ō ows o fl cash scal growth. fi ern of Ʃ underscoring a sustained pa
Figure 3: Quarterly Revenue vs. Expenditures Trend

$0
$2,000,000
$4,000,000
$6,000,000
$8,000,000
$10,000,000
$12,000,000
$14,000,000
$16,000,000
FY 25-26 Q4FY 24-25 Q4FY 23-24 Q4FY 22-23 Q4FY 21-22 Q4FY 25-26 Q3FY 24-25 Q3FY 23-24 Q3FY 22-23 Q3FY 21-22 Q3FY 25-26 Q2FY 24-25 Q2FY 23-24 Q2FY 22-23 Q2FY 21-22 Q2FY 25-26 Q1FY 24-25 Q1FY 23-24 Q1FY 22-23 Q1FY 21-22 Q1 Quarterly Revenue vs. Expenditures
Expenditures Revenue
40 of 314
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Quarterly Financial Report – FY 2025-26 Third Quarter
Unaudited Financial Data Third Quarter Ending March 31, 2026 11

ENTERPRISE FUNDS
The Enterprise Fund Balance and Statement of Net PosiƟon for the Third Quarter of Fiscal Year 2025-26 are shown below.

Fund Balance Summary
Enterprise Fund Balance Wastewater
Wastewater
Capital Water Water Capital
Beginning Fund Balance $ $ 565,395 10,548,943 2,015,412 $ $ 339,574 Operating Revenue & Transfers 1,151,205 175,903 2,153,733 - Operating Expenses & Transfers (1,475,450) (273,227) (1,628,412) (35,945) Profit(Loss) $ (324,244) $ (97,324) $ 525,321 $ (35,945) Ending Fund Balance $ 1,691,168 $ 468,071 $ 11,074,264 $ 303,629 Table 6 Note: Operating expenses include depreciation and exclude transfers for CIPs.

Table 6 illustrates the ending Fund Balance of each Enterprise Fund. The change in Fund Balance is aƩributed to the excess or deficit of revenue over expenses. Table 7 is the Statement of Net PosiƟon, illustraƟng total assets minus total liabiliƟes for the period.

Statement of Net Position Wastewater
Wastewater
Capital
Wastewater
Funds Total Water Water Capital Water Funds Total
ASSETS
Current assets:

Cash and Investments 2,511,269 (1,993,662) 517,607 9,097,664 (2,755,743) 6,341,920 Receivables 190,630 - 190,630 225,708 - 225,708
Inventory - - - 138,230 - 138,230
Prepaid Items - - - 201,833 - 201,833
Total current assets 2,701,899 (1,993,662) 708,237 9,663,434 (2,755,743) 6,907,691 Capital assets (net of
accumulated depreciation) 1,265,636 2,461,733 3,727,369 4,143,913 3,059,372 7,203,284 Leased Assets (net of
accumulated amortization) - - - - -
Other assets 51,201 - 51,201 34,648 - 34,648
Total Assets: $ 4,018,736 468,071$ $ 4,486,807 $ 13,841,995 $ 303,629 $ 14,145,624

LIABILITIES
Current Liabilities 139,437 - 139,437 126,597 - 126,597 Noncurrent Liabilities 2,087,657 - 2,087,657 2,637,648 - 2,637,648 Other Liabilities 100,473 - 100,473 3,486 3,486
Total Liabilities: $ 2,327,567 -$ 2,327,567 $ $ 2,767,731 -$ 2,767,731 $ NET POSITION (Assets - Liabilities) $ 1,691,168 468,071$ $ 2,159,240 $ 11,074,264 $ 303,629 $ 11,377,893 Net Position Breakdown
Net Investment in Capital Assets 1,265,636 1,203,025 2,468,661 4,143,913 1,115,344 5,259,257 Restricted for capital expansion - -
Unrestricted 425,533 (734,954) (309,421) 6,930,352 (811,715) 6,118,637 Total Net Position $ 1,691,168 $ 468,071 $ 2,159,240 $ 11,074,264 $ 303,629 $ 11,377,893 Table 7
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,.

Quarterly Financial Report – FY 2025-26 Third Quarter
Unaudited Financial Data Third Quarter Ending March 31, 2026 12 Wastewater and Wastewater Capital Funds
Wastewater and
Wastewater Capital Funds Wastewater
Wastewater
Capital Wastewater Total
Operating Revenues
Charge for Services 1,137,340 - 1,137,340
Interest Income 13,865 - 13,865
Connection Fees 175,903 - 175,903
Other Revenues - - -
Total Operating Revenue 1,151,205 175,903 1,327,108
Operating Expenses
Employee Services 455,796 - 455,796
Operating & Maintenance 922,008 - 922,008
Depreciation* 97,500 60,000 157,500
Minor Capital 14,695 - 14,695
Total Operating Expenses 1,490,000 60,000 1,535,304
Operating Surplus (Deficit) (338,794) 115,903 (222,891) Transfers In (Out)
Use of Reserves for Operating 338,794 338,794
Transfers In - CIP - - -
Transfers Out - CIP** (82,950) (273,227) (356,177)
Total Revenue 1,151,205 175,903 1,327,108
Total Expenditures (1,572,950) (333,227) (1,906,176)
Change in Net Position (421,744) (157,324) (579,068)
** For information purposes only, capitalized at the end of the fiscal year.

Table 8
Revenue and Expenses
Table 8 summarizes Revenue and Expenses for the Wastewater and Wastewater Capital Funds. On the Financial Statements, both funds are combined as one fund. The Wastewater Capital Fund is structured to record capital contribuƟons and is used to record capital improvements that enhance capacity. The change in Fund Balance is due to planned operaƟng and CIP expenses exceeding esƟmated revenue from charges for wastewater service and connecƟon fee revenue and offset by any exisƟng Fund Balance. The Wastewater Funds ended the Third Quarter with approximately $517,607 in combined cash and combined Fund Balance of approximately $2.15 Million (Table 7).

Table 9 illustrates the Wastewater Fund budget to actuals. Wastewater Fund operaƟng expenses exceeded operaƟng revenues by $338,733 at the end of the Third Quarter (excluding Capital Improvement expenses). In accordance with Generally Accepted AccounƟng Principles (GAAP), capital expenses are not recorded as expenditures; rather, depreciaƟon expense is recorded over each asset’s useful life. The amount spent on capital projects are capitalized and shown on the Balance Sheet at the end of the fiscal year.
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Quarterly Financial Report – FY 2025-26 Third Quarter
Unaudited Financial Data Third Quarter Ending March 31, 2026 13 At 75 percent of the fiscal year, overall revenue projecƟons for wastewater services were slightly below expectaƟons at 72.13%. Interest revenue is currently below budget at 46.22%, primarily due to declining interest rates impacƟng investment earnings.

Wastewater operaƟng expenses slightly exceed budget projecƟons at 78.27% Employee Services category is below budget expectaƟons at 69.11% due to savings from a parƟal vacancy. The OperaƟng and Maintenance category is above budget at 84.65% because several annual costs, such as liability and property insurance, as well as the CalPERS ADP payment, are paid at the beginning of the fiscal year. The Minor Capital category is within budget at 58.78% of the budget.

The Wastewater Fund uses reserves to support Capital Improvement Projects (CIPs). For FY 2025–26, the budgeted transfer out for CIPs is $1,555,000, of which $82,950 has been expensed. Table 10 presents the Wastewater Capital budget compared to actuals. Of the total $700,000 Wastewater Capital CIP budget, $273,227 has been expended to date. Transfers for CIPs are shown for informaƟonal purposes to illustrate cash flows and will be capitalized at the end of the fiscal year.

Wastewater Fund 005 Original
Budget
Current
Budget YTD Actuals Percent of Budget
Operating Revenues
Charge for Services 1,212,650 1,566,144 1,137,400 72.62% Interest Income 30,000 30,000 13,865 46.22%
Other Revenues - - - 0.00%
Total Operating Revenue 1,242,650 1,596,144 1,151,265 72.13% Operating Expenses
Employee Services 659,510 659,510 455,796 69.11%
Operating & Maintenance 1,089,154 1,089,154 922,008 84.65% Depreciation* 130,000 130,000 97,500 75.00%
Minor Capital 25,000 25,000 14,695 58.78%
Total Operating Expenses 1,903,664 1,903,664 1,490,000 78.27% Operating Profit(Loss) (661,014) (307,520) (338,733)
Transfers In (Out)
Use of Reserves for Operating 661,014 307,520 338,733 110.15% Use of Reserve - for CIP 1,555,000 1,555,000 - 0.00%
Transfers Out - CIP** (1,555,000) (1,555,000) (82,950) 5.33% Total Revenue 3,458,664 3,458,664 1,151,265 33.29%
Total Expenditures (3,458,664) (3,458,664) (1,572,950) 45.48% Net Profit (Loss) - (421,683) -
*Depreciation is estimated. Capital Expenditures recorded here and depreciated annually. ** For information purposes only, capitalized at the end of the fiscal year.

Table 9
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Quarterly Financial Report – FY 2025-26 Third Quarter
Unaudited Financial Data Third Quarter Ending March 31, 2026 14 Wastewater Capital 006 Original Budget Current Budget YTD Actuals Percent Revenues
Connection Fees - - 175,903 0.00%
Interest Income - - - 0.00%
Transfers from Reserves - - - 0.00%
Transfer In from Wastewater Fu 780,000 780,000 - 0.00%
Total Revenue 780,000 780,000 175,903 22.55%
Expenses
Depreciation* 80,000 80,000 60,000 75.00%
Transfer to CIP Projects* 700,000 700,000 273,227 39.03% Total Expenses 780,000 780,000 333,227 42.72%
Table 10
* Depreciation is capitalized at the end of the fiscal year and capital expenditure is included in depreciation. **Total capital expenditures recorded year-to-date is $273,227. 44 of 314
Quarterly Financial Report – FY 2025-26 Third Quarter
Unaudited Financial Data Third Quarter Ending March 31, 2026 15 Water and Water Capital Funds
Water and Water Capital Funds Water Water
Capital
Water Total
Beginning Fund Balance 3,188,080 230,946 3,419,026
Operating Revenues
Charge for Services 2,038,926 2,038,926 -
Interest Income 114,566 114,566 -
Connection Fees - - -
Other Revenues 241 - 241
Total Operating Revenue 2,153,733 2,153,733 -
Operating Expenses
Employee Services 311,927 311,927 -
Operating & Maintenance 1,303,205 1,303,205 -
Depreciation* 131,250 78,750 210,000
Minor Capital 13,280 13,280 -
Total Operating Expenses 1,759,662 1,825,132 78,750
Operating Profit(Loss) 394,071 (78,750) 315,321
Transfers In (Out)
Use of Reserves for Operating - - -
Transfers In - CIP - - -
Transfers Out - CIP** (35,945) - (35,945)
Total Revenue 2,153,733 2,153,733 -
Total Expenditures (1,759,662) (114,695) (1,874,357)
Net Profit (Loss) 394,071 (114,695) 279,376
*Depreciation is estimated. Capital Expenditures recorded here and depreciated annually. ** For information purposes only, capitalized at the end of the fiscal year.

Revenue and Expenses
Table 11 summarizes Revenue and Expenditures for the Water and Water Capital Funds. On the Financial Statements, both funds are combined as one fund. The Water Capital Fund is structured to record capital contribuƟons and is used to record capital improvements that enhance capacity. The change in Fund Balance is due to planned operaƟng and CIP expenditures exceeding esƟmated revenue from charges for Water service and connecƟon fee revenue and offset by any exisƟng Fund Balance. The Water Funds ended the Third Quarter with approximately $6.34 Million in cash combined (Table 7) and combined Fund Balance of approximately $11.37 Million.

Table 12 illustrates the Water Fund budget to actuals. Water Fund operaƟng revenues exceeded operaƟng expenses by $394,071 at the end of the Third Quarter (excluding Capital Improvement 45 of 314
Quarterly Financial Report – FY 2025-26 Third Quarter
Unaudited Financial Data Third Quarter Ending March 31, 2026 16 expenses). In accordance with Generally Accepted AccounƟng Principles (GAAP), capital expenses are not recorded as expenditures; rather, depreciaƟon expense is recorded over each asset’s useful life. The amount spent on capital projects are capitalized and shown on the Balance Sheet at the end of the fiscal year.

At 75 percent of the fiscal year, overall, total Water operaƟng revenues are on target at 75.90% of budget projecƟons. Charges for Services slightly exceeded budget projecƟons at 75.168%. Interest revenue is above budget at 91.65%.

Water operaƟng expenses remain within budget at 62.59%. Employee Services category is below budget expectaƟons at 56.90% due to savings from a parƟal vacancy. The OperaƟng and Maintenance category is within budget at 63.16%, indicaƟng consistent operaƟng costs. The minor capital operaƟng expense is also within budget projecƟons at 53.12%.

The Water Fund uses reserves to support Capital Improvement Projects (CIPs). For FY 2025–26, the budgeted transfer out for CIPs is $2,650,000, of which none has been expensed. Table 12 presents the Water Capital budget compared to actuals. Of the total $700,000 Water Capital CIP budget, $35,945 has been expensed to date. Transfers out for CIPs are shown for informaƟonal purposes to illustrate cash flows and will be capitalized at the end of the fiscal year. 46 of 314
Quarterly Financial Report – FY 2025-26 Third Quarter
Unaudited Financial Data Third Quarter Ending March 31, 2026 17 Water Fund 020 Original
Budget
Current
Budget YTD Actuals Percent of Budget
Operating Revenues
Charge for Services 2,478,170 2,712,747 2,038,926 75.16% Interest Income 125,000 125,000 114,566 91.65%
Other Revenues - - 241 0.00%
Total Operating Revenue 2,603,170 2,837,747 2,153,733 75.90% Operating Expenses
Employee Services 548,211 548,211 311,927 56.90%
Operating & Maintenance 2,034,195 2,063,295 1,303,205 63.16% Depreciation* 175,000 175,000 131,250 75.00%
Minor Capital 25,000 25,000 13,280 53.12%
Total Operating Expenses 2,782,406 2,811,506 1,759,662 62.59% Operating Profit(Loss) (179,236) 26,241 394,071
Transfers In (Out)
Use of Reserves for Operating - 179,236 - 0.00%
Transfers In - Use of Reserves 2,623,759 2,650,000 - 0.00% Transfers Out - CIP** (2,650,000) (2,650,000) - 0.00%
Total Revenue 5,461,506 5,432,406 2,153,733 39.43%
Total Expenditures (5,461,506) (5,432,406) (1,759,662) 32.22% Net Profit (Loss) - 394,071 -
*Depreciation is estimated. Capital Expenditures recorded here and depreciated annually. ** For information purposes only, capitalized at the end of the fiscal year.

Table 12
Water Capital 021 Original Budget Current Budget YTD Actuals Percent Revenues
Connection Fees - - - 0.00%
Interest Income - - - 0.00%
Transfers from Reserves 105,000 105,000 - 0.00%
Transfer In from Water Fund 700,000 700,000 - 0.00%
Total Revenue 805,000 805,000 - 0.00%
Expenses
Depreciation 105,000 105,000 78,750 75.00%
Transfer to CIP Projects* 700,000 700,000 35,945 5.14%
Total Expenses 805,000 805,000 14.25% 114,695
Table 13
* Depreciation is capitalized at the end of the fiscal year and capital expenditure is included in depreciation.

Total capital expenditures recorded year-to-date is $35,945. 47 of 314
City of Buellton, CA Capital Improvement Budget Quarterly Account Summary
For Fiscal: 2025-2026 Period Ending: 03/31/2026
Original
Total Budget
Current
Total Budget
Fiscal
Activity
Percent
Used
Fund: 092 - Capital Improvement Proj Fund
Funding Sources:
092-49726 Transfer from Gas Tax Fund 785,378.00 785,378.00 370,595.46 -414,782.54 47.19% 092-49727 Transfer from General Fund 5,127,114.00 5,127,114.00 1,892,774.38 -3,234,339.62 36.92% 092-49728 Transfer from Measure A 1,444,008.00 1,444,008.00 789,817.30 -654,190.70 54.70% 092-49729 Transfer from Sewer Fund 775,000.00 775,000.00 82,950.00 -692,050.00 10.70% 092-49732 Transfer from Water Fund 1,950,000.00 1,950,000.00 0.00 -1,950,000.00 0.00% 092-49738 Transfer from Wastewater Capital 700,000.00 700,000.00 273,226.55 -426,773.45 39.03% 092-49739 Transfer from Water Capital 700,000.00 700,000.00 35,945.32 -664,054.68 5.14% Total Funding Sources: 11,481,500.00 11,481,500.00 3,445,309.01 -8,036,190.99 30.01% Department: 102 - Storm Drain Outfall Repairs and Re-Establishment 092-102-74100 Construction and Improvements 40,000.00 40,000.00 40,000.00 40,000.00 100.00% Department: 102 - Storm Drain Outfall Repairs & Re-Establishment Total: 40,000.00 40,000.00 40,000.00 40,000.00 100.00% Department: 207 - Santa Ynez River Trail
092-207-70000 Conceptual Plan and Feasibility 225,000.00 225,000.00 0.00 225,000.00 0.00% Department: 207 - Santa Ynez River Trail Total: 225,000.00 225,000.00 0.00 225,000.00 0.00% Department: 212 - The Avenue Median 3 Improvement
092-212-70005 Design/Permitting 150,000.00 150,000.00 0.00 150,000.00 0.00% Department: 212 - The Avenue Median 3 Improvement Total: 150,000.00 150,000.00 0.00 150,000.00 0.00% Department: 214 - City Hall Generator/Electrical Replacement 092-214-74100 Construction and Improvement 40,000.00 40,000.00 0.00 40,000.00 0.00% Department: 214 - City Hall Generator/Electrical Replacement Total: 40,000.00 40,000.00 0.00 40,000.00 0.00% Department: 217 - River View Park Basketball Court Resurfacing 092-217-74100 Construction and Improvement 80,000.00 80,000.00 0.00 80,000.00 0.00% Department: 217 - River View Park Basketball Court Resurfacing Total: 80,000.00 80,000.00 0.00 80,000.00 0.00% Department: 220 - Willemsen Parking Lot
092-220-71500 Project Management and Inspection 270,000.00 270,000.00 77,541.75 192,458.25 28.72% 092-220-74100 Construction/Improvements 2,500,000.00 2,500,000.00 1,189,385.07 1,310,614.93 47.58% Department: 220 - Willemsen Parking Lot Total: 2,770,000.00 2,770,000.00 1,266,926.82 1,503,073.18 45.74% Variance
Favorable
(Unfavorable)
Status: Not started.

Status: SBCAG is managing the consultant contract for the design, environmental and outreach for they SYRT. Consultant has started work on data gathering, existing conditions analysis and mapping.

Status: Planning intern provided Council concepts. Waiting on Council direction.

Status: Pursing Grant funding with CalOES.

Status: Working on plans and specs.

Status: In Progress.

48 of 314
Budget Report For Fiscal: 2025-2026 Period Ending: 03/31/2026 Original
Total Budget
Current
Total Budget
Fiscal
Activity
Percent
Used
Department: 307 - McMurray Road Widening/TS (13/14)
092-307-71200 Right of Way Acquistion 0.00 0.00 32,035.07 -32,035.07 #DIV/0! 092-307-71500 Project Management and Inspections 150,000.00 150,000.00 90,031.25 59,968.75 60.02% 092-307-74100 Construction and Improvements 1,100,000.00 1,100,000.00 144,989.52 955,010.48 13.18% Department: 307 - McMurray Road Widening/TS (13/14) Total: 1,250,000.00 1,250,000.00 267,055.84 982,944.16 21.36% Department: 309 - West Highway 246 Safety Improvements
092-309-70000 Conceptual Plan and Feasibility 81,500.00 81,500.00 6,645.00 74,855.00 8.15% 092-309-70005 Design and Permitting 100,000.00 100,000.00 0.00 100,000.00 0.00% 092-309-71500 Project Management and Inspection 75,000.00 75,000.00 0.00 75,000.00 0.00% 092-309-74100 Construction and Improvements 400,000.00 400,000.00 0.00 400,000.00 0.00% Department: 309 - West Highway 246 Safety Improvements Total: 656,500.00 656,500.00 6,645.00 649,855.00 1.01% Department: 322 - Road Maintenance (2023-24)
092-322-71500 Project Management & Inspection (2023/24) 80,000.00 80,000.00 50,687.13 29,312.87 63.36% 092-322-74100 Construction and Improvement (2023/24) 640,000.00 640,000.00 1,398,956.48 -758,956.48 218.59% Department: 322 - Road Maintenance (2023-24) Total: 720,000.00 720,000.00 1,449,643.61 -729,643.61 201.34% Department: 323 - Road Maintenance (2024-25)
092-323-70005 Design and Permitting (2024/25) 50,000.00 50,000.00 0.00 50,000.00 0.00% 092-323-71500 Project Management and Inspection (2024/25) 75,000.00 75,000.00 6,155.87 68,844.13 0.00% 092-323-74100 Construction and Improvements (2024/25) 350,000.00 350,000.00 0.00 350,000.00 0.00% Department: 323 - Road Maintenance (2024-25) Total: 475,000.00 475,000.00 6,155.87 468,844.13 0.00% Department: 324 - Road Maintenance (2025-26)
092-324-70005 Design and Permitting 100,000.00 100,000.00 16,760.00 83,240.00 0.00% 092-324-71500 Project Management and Inspection 100,000.00 100,000.00 0.00 100,000.00 0.00% 092-324-74100 Construction and Improvements 700,000.00 700,000.00 0.00 700,000.00 0.00% Department: 324 - Road Maintenance Total: 900,000.00 900,000.00 16,760.00 883,240.00 0.00% Department: 401 -River View Park Misc.
092-401-74100 Construction and Improvements 50,000.00 50,000.00 0.00 50,000.00 0.00% Department: 401 -River View Park Misc. Total: 50,000.00 50,000.00 0.00 50,000.00 0.00% Department: 603 - WTP Facilities Improvement (13/14)
092-603-74100 Construction and Improvements 200,000.00 200,000.00 35,945.32 164,054.68 0.00% Department: 603 - WTP Facilities Improvement (13/14) Total: 200,000.00 200,000.00 35,945.32 164,054.68 0.00% Variance
Favorable
(Unfavorable)
Status: Council Approved Notice of Completion on 12/11/25. Construction Complete. Eminent Domain Process near completion.

Status: Caltrans approved feasibility study.

Status: Project combined with CIP 323. Council approved NOC 12/11/25. Project Complete.

Status: Design started.

Status: On-going.

Status: Project combined with CIP 322. Council approved NOC 12/11/25. Project Complete.

Status: On-going.

49 of 314
Budget Report For Fiscal: 2025-2026 Period Ending: 03/31/2026 Original
Total Budget
Current
Total Budget
Fiscal
Activity
Percent
Used
Department: 605 - WTP Backwash Reclamation Improvement Project 092-605-74100 Construction and Improvements 100,000.00 100,000.00 0.00 100,000.00 0.00% Department: 605 - WTP Backwash Reclamation Improvement Proj.Total: 100,000.00 100,000.00 0.00 100,000.00 0.00% Department: 609 - Supplemental Well/WTP Feasibility
092-609-70005 Design and Permitting 100,000.00 100,000.00 0.00 100,000.00 0.00% Department: 609 - Supplemental Well/WTP Feasibility Total: 100,000.00 100,000.00 0.00 100,000.00 0.00% Department: 610 - Water Distribution System Improvements 092-610-74100 Construction and Improvements 100,000.00 100,000.00 0.00 100,000.00 0.00% Department: 610 - Water Distribution System Improvements Total: 100,000.00 100,000.00 0.00 100,000.00 0.00% Department: 614 - McMurray WTP Generator
092-614-74100 Construction and Improvement 700,000.00 700,000.00 0.00 700,000.00 0.00% Department: 614 - McMurray WTP Generator Total: 700,000.00 700,000.00 0.00 700,000.00 0.00% Department: 615 - Water Distribution System Master Plan Implementation 092-615-74100 Construction and Improvement 300,000.00 300,000.00 0.00 300,000.00 0.00% Department: 615 - Water Distribution System Master Plan Implementation Total: 300,000.00 300,000.00 0.00 300,000.00 0.00% Department: 617 - SCADA Upgrades (Water)
092-617-74100 Construction and Improvement 200,000.00 200,000.00 0.00 200,000.00 0.00% Department: 617 - SCADA Upgrades (Water) Total: 200,000.00 200,000.00 0.00 200,000.00 0.00% Department: 618 - Reservoir 1 Roof Replacement
092-618-71500 Project Management and Inspections 10,000.00 10,000.00 0.00 10,000.00 0.00% 092-618-74100 Construction and Improvements 740,000.00 740,000.00 0.00 740,000.00 0.00% Department: 618 - Reservoir 1 Roof Replacement Total: 750,000.00 750,000.00 0.00 750,000.00 0.00% Department: 620 - New Water Reservoir
092-620-70000 Conceptual Plan and Feasibility 100,000.00 100,000.00 0.00 100,000.00 0.00% 092-620-70005 Design and Permitting 100,000.00 100,000.00 0.00 100,000.00 0.00% Department: 620 - New Water Reservoir Total: 200,000.00 200,000.00 0.00 200,000.00 0.00% Variance
Favorable
(Unfavorable)
Status: On-going.

Status: On-going.

Status: On-going.

Status: Grant application with OES.

Status: On-going.

Status: Needs study completed. Reviewing potential grants for funding.

Status: Not started.

Status: Not started.

50 of 314
Budget Report For Fiscal: 2025-2026 Period Ending: 03/31/2026 Original
Total Budget
Current
Total Budget
Fiscal
Activity
Percent
Used
Department: 704 - Sewer Line Replacement
092-704-71500 Project Management and Inspections 50,000.00 50,000.00 0.00 50,000.00 0.00% 092-704-74100 Construction and Improvements 200,000.00 200,000.00 82,950.00 117,050.00 41.48% Department: 704 - Sewer Line Replacement Total: 250,000.00 250,000.00 82,950.00 167,050.00 33.18% Department: 706 - WWTP Facilities Improvement
092-706-74100 Construction and Improvements 400,000.00 400,000.00 237,435.30 162,564.70 59.36% Department: 706 - WWTP Facilities Improvement Total: 400,000.00 400,000.00 237,435.30 162,564.70 59.36% Department: 711 - WWTP Lab Building Replacement
092-711-74100 WWTP Lab Building Replacement 250,000.00 250,000.00 0.00 250,000.00 0.00% Department: 711 - WWTP Lab Building Replacement: 250,000.00 250,000.00 0.00 250,000.00 0.00% Department: 712 - Wastewater Treatment Plant MP Improvements 092-712-74100 Construction and Improvement 300,000.00 300,000.00 35,791.25 264,208.75 0.00% Department: 712 - Wastewater Treatment Plant MP Improvements Total: 300,000.00 300,000.00 35,791.25 264,208.75 0.00% Department: 713 - SCADA Upgrades (Sewer)
092-713-74100 Construction and Improvement 200,000.00 200,000.00 0.00 200,000.00 0.00% Department: 713 - SCADA Upgrades (Sewer) Total: 200,000.00 200,000.00 0.00 200,000.00 0.00% Department: 714 - Wastewater Treatment Plant Electrical Improvements 092-714-74100 Construction and Improvement 75,000.00 75,000.00 0.00 75,000.00 0.00% Department: 714 - WWTP Electrical Improvements Total: 75,000.00 75,000.00 0.00 75,000.00 0.00% Expense Total: 11,481,500.00 11,481,500.00 3,445,309.01 8,076,190.99 30.01% Fund: 092 - Capital Improvement Proj Fund Surplus (Deficit): 0.00 0.00 0.00 0.00 0.00% 7/1/2025 FY 2025/26 FY 2025/26 FY 2025/26 3/31/2026
Est. Beg. YTD YTD YTD Est. End.

Fund Fund Balance Revenue Expenditures CIP Funding Fund Balance 001- General 15,026,863.83 8,255,278.05 8,725,694.48 1,892,774.38 12,663,673.02 005- Wastewater 2,015,412.23 1,151,205.27 1,392,499.75 82,950.00 1,691,167.75 006- Wastewater Capital 565,395.43 175,903.00 - 273,226.55 468,071.88 020- Water 10,548,943.08 2,153,733.01 1,628,411.72 - 11,074,264.37 021- Water Capital 339,574.07 - - 35,945.32 303,628.75
025- Gas Tax 619,829.75 210,308.80 118,648.37 370,595.46 340,894.72 031- Measure A 1,007,629.97 322,674.91 - 789,817.30 540,487.58 Totals: $ 30,123,648.36 $ 12,269,103.04 $ 11,865,254.32 $ 3,445,309.01 $ 27,082,188.07 Fund Balance Analysis - Capital Improvement Project Funding Sources FY 2025-26 Status: Not started.

Status: On-going.

Status: Review of options completed. Working on RFB.

Status: On-going.

Status: Needs study completed. Reviewing potential grants for funding.

Status: Not started.

Variance
Favorable
(Unfavorable)

51 of 314

CITY OF BUELLTON
City Council Agenda Staff Report
City Manager Review: SW
Council Agenda Item No.: 6
To: The Honorable Mayor and City Council
From: Shannel Zamora, Finance Director
Meeting Date: June 25, 2026
Subject: Resolution No. 26-17 – “A Resolution of the City Council of the City of Buellton, California, Establishing an Appropriation Limit for Fiscal Year 2026-27”
______________________________________________________________________________

BACKGROUND
In 1979, the voters of the State of California passed Proposition 4, the “Gann Initiative”, which added Article XIII-B to the State Constitution. This Article provides that the City’s annual appropriations be subject to certain State limitations based upon budgeted appropriations for Fiscal Year 1978-79 and adjusted annually for changes in population and cost of living or personal income. New legislation under Propositions 98 and 111 modified the original provisions of the law, allowing exemptions for qualified capital projects and adjustment factor changes.

The limitation for Fiscal Year 2026-27 is $19,671,957. The Gann spending limitation is calculated by taking the prior year’s limitation of $17,777,051 and adjusting it by the growth factor in the California Per Capita Personal Income and the change in the population within the City of Buellton, or County of Santa Barbara whichever is greater.

The appropriations subject to the limit is $10,448,437 which is under the appropriation limit by $9,223,520.

Therefore, the City of Buellton is in compliance with Article XIII-B of the California Constitution for Fiscal Year 2026-27. The Article XIII-B is not a restricting factor for the City of Buellton due to the combination of modest population growth and continued General Fund spending on qualified capital projects. These factors will continue to be monitored annually and if the use of alternative growth factors as authorized by Proposition 111 would result in a more advantageous appropriation limit, staff will revise the appropriations limit.

Under Government Code section 7910, documentation used in the determination of the appropriations limit is available to the public upon request. 52 of 314
Resolution No. 26-17 Page 2 June 25, 2026

FISCAL IMPACT
There will be no fiscal impact to the City because appropriations are below the limit.

RECOMMENDATION
That the City Council consider adoption of Resolution No. 26-17 – “A Resolution of the City Council of the City of Buellton, California, Establishing an Appropriation Limit for Fiscal Year 2026-27”

ATTACHMENTS
Resolution No. 26-17 (Exhibit A)
Attachment 1 - Letter dated May 2026 from California Department of Finance Attachment 2 – Gann Limit Calculation Worksheets FY 2026-27 53 of 314
RESOLUTION NO. 26-17

A RESOLUTION OF THE CITY COUNCIL OF THE CITY

OF BUELLTON, CALIFORNIA, ESTABLISHING AN
APPROPRIATION LIMIT FOR FISCAL YEAR 2026-27
WHEREAS, Article XIII-B of the California Constitution provides that the total annual appropriations limit of this City shall not exceed the appropriations limit for the prior year, except as adjusted for changes in the cost of living or personal income and population, or as otherwise provided for in said Article XIII-B and implementing State statutes; and WHEREAS, pursuant to said Article XIII-B of said California Constitution, the City is required to set its appropriation limit for each fiscal year, and has made available to the public the documentation used in the determination of said appropriation limit; and WHEREAS, in 1990, the voters of California adopted Proposition 111 which amended Article XIII-B of the California Constitution; and
WHEREAS, among the changes implemented by Proposition 111 are adjustments to the growth factors used to calculate the annual appropriation limit; and WHEREAS, Proposition 111 established Fiscal Year 1986-87 as the base year for calculating the annual Appropriation Limit and permits the City to re-establish the annual Appropriation Limit for all succeeding years based upon the new growth factors; and WHEREAS, a resolution establishing the annual appropriations limit is to be adopted at a regularly scheduled meeting of the City Council; and
WHEREAS, all legal prerequisites have occurred prior to the adoption of this Resolution.

NOW, THEREFORE, THE CITY COUNCIL DOES RESOLVE, DECLARE, DETERMINE, AND REQUEST AS FOLLOWS:

SECTION 1. The City Council hereby finds that the above recitations are true and correct and, accordingly, are incorporated as a material part of this Resolution.

SECTION 2. The Council of the City of Buellton elects to use the change in California per capita income as the cost-of-living adjustment factor and the annual population change for the City of Buellton as the population adjustment.

SECTION 3. The appropriation limit is amended for Fiscal Year 2026-27 and is hereby set forth as Exhibit “A” in the amount of $19,671,957.

54 of 314
Resolution No. 26-17 Page 2 June 25, 2026
SECTION 4. The City reserves the right to adjust or amend the appropriations limit based upon the use of alternative growth factors as authorized by Proposition 111 if such changes or revisions would result in a more advantageous appropriation limit, now or in the future.

SECTION 5. The City Clerk shall certify to the adoption of this Resolution.

PASSED, APPROVED and ADOPTED this 25th day of June, 2026. __________________________________
David Silva
Mayor
ATTEST:
___________________________________
Linda Reid
City Clerk
55 of 314
EXHIBIT “A”

CITY OF BUELLTON
Calculation Using Per Capita Personal Income and Population Change Annual Appropriations Subject to Gann Limit
Fiscal Year 2026-27
Appropriations Subject to Limitation
Fiscal year 2026-27 adopted revenues $15,864,826
Less:

Non-proceeds of tax (4,430,489)

1. Qualified Capital Outlay* (985,900)
Plus:

User-fees in excess of costs -
__________
Total Appropriations Subject to limitation $10,448,437
Appropriations Limit
Fiscal year 2025-26 appropriation limit, adopted $ 17,777,051 A. California per Capita adjustment 1.0495
B. Population adjustment 1.0544
Change factor (A X B) 1.1066
Increase in appropriation limit $ 1,433,752
Fiscal year 2026-27 appropriation limit $19,671,957
*Qualified Capital Outlay: Appropriation for a fixed asset with a useful life of 10 years or more and a value which equals or exceeds $100,000.
56 of 314
May 1, 2026
Dear Fiscal Officer:

Price Factor and Population Information
Appropriations Limit
California Revenue and Taxation Code section 2227 requires the Department of Finance to transmit an estimate of the percentage change in population to local governments.

Each local jurisdiction must use their percentage change in population factor for January 1, 2026, in conjunction with a change in the cost of living, or price factor, to calculate their appropriations limit for fiscal year 2026–27. Attachment A provides the change in California’s per capita personal income and an example for utilizing the factors to calculate the 2026–27 appropriations limit. Attachment B provides the city and unincorporated county population percentage change. Attachment C provides the population percentage change for counties and their summed incorporated areas. The population percentage change data excludes federal and state institutionalized populations and military populations.

Population Percent Change for Special Districts
Some special districts must establish an annual appropriations limit. California Revenue and Taxation Code section 2228 provides additional information regarding the appropriations limit. Article XIII B, section 9(C) of the California Constitution exempts certain special districts from the appropriations limit calculation mandate. Special districts required by law to calculate their appropriations limit must present the calculation as part of their annual audit. Any questions special districts have on this requirement should be directed to their county, district legal counsel, or the law itself. No state agency reviews the local appropriations limits.

Population Certification
The population certification program applies only to cities and counties. California Revenue and Taxation Code section 11005.6 mandates Finance to automatically certify any population estimate that exceeds the current certified population with the State Controller’s Office. Finance will certify the higher estimate to the State Controller by June 1, 2026. Please note: The prior year’s city population estimates may be revised.

The per capita personal income change is based on historical data.

If you have any questions regarding this data, please contact the Demographic Research Unit at (916) 323-4086.
/s Erika Li
Attachment
57 of 314
~i-,IT 0~ ..,. . ;:..
t • "1,
: iiiiiii,> ~ w 1111 n 0 ,,,
,.. DEPARTMENT OF Gavin Newsom ■ Governor
<>,.t,,o .. ~''" f IN AN CE --------,-0_2_1_0_ S_t_re_e_t, _ te 10 w __ d_o--,- f.-ca __ g_o_v

OFFICE OF THE DIRECTOR
May 2026
Attachment A
A. Price Factor: Article XIII B specifies that local jurisdictions select their cost of living factor to compute their appropriation limit by a vote of their governing body. The cost of living factor provided here is per capita personal income. If the percentage change in per capita personal income is selected, the percentage change to be used in setting the fiscal year 2026–27 appropriation limit is:

Per Capita Personal Income
Fiscal Year Percentage change
(FY) over prior year
2026-27 4.95
B. Following is an example using sample population change and the change in California per capita personal income as growth factors in computing a 2026–27 appropriation limit.
2026–27:

Per Capita Cost of Living Change = 4.95 percent
Population Change = -0.14 percent
Per Capita Cost of Living converted to a ratio: 4.95 + 100 = 1.0495 100
Population converted to a ratio: -0.14 + 100 = 0.9986
100
Calculation of factor for FY 2026–27: 1.0495 x 0.9986 = 1.0480 58 of 314
About the Data
FISCAL YEAR 2026-27
Attachment B
Annual Percent Change in Population Minus Exclusions*
January 1, 2025 to January 1, 2026, and Total Population January 1, 2026 City County
Buelllon Santa Barbara
Percent Change 25-26

5.44 Population Minus Exclusions 1-1-25
5,077
*Exclusions include residents on federal military installations and group quarters residents in state mental institutions, state and federal correctional institutions and veteran homes.

Population Minus Exclusions 1-1-26
5,353
Total Population 1-1-26
5,353
59 of 314
About the Data
FISCAL YEAR 2026-27
Attachment C
Annual Percent Change in Population Minus Exclusions*
January 1, 2025 to January 1, 2026, and Total Population January 1, 2026 City County Percent Change 25-26 Population Minus Exclusions 1-1-25 Population Minus Exclusions 1-1-26 Total Population 1-1-26 Incorporated Santa Barbara 0.09 302,440 302,727 305,841 County Total Santa Barbara -0.14 439,499 438,902 444,974 *Exclusions include residents on federal military installations and group quarters residents in state mental institutions, state and federal correctional institutions and veteran homes. 60 of 314
City FY 2026-27
a b c
Revenue Source Proceeds of Taxes Non-Proceeds of Taxes Total Taxes
Property Tax 2,222,659 2,222,659
Sales and Use Tax 3,714,000 3,714,000
Transactions and Use Tax - -
Business License Tax - -
Utility User Tax - -
Transient Occupancy Tax 4,352,294 4,352,294
Documentary or Real Property Transfer Taxes 26,989 26,989 Parcel Taxes - -
Other Taxes -
Fees from Worksheet #2 => 60,970 152,500 213,470
Benefit Assessments - -
Franchises (Cable/Video, Solid Waste, Electric/Gas, etc.) 400,000 400,000 Fines, Forfeitures and Penalties 8,300 8,300
Rents, Royalties and Concessions 132,974 132,974
Gifts - -
Licenses and Permits
Include regulatory licenses and permits as regulatory fees in Worksheet 2.

Include public property, facility or equipment rental licenses/permits in "rents" above.

Include business license taxes in "taxes" above.

From State
Motor Vehicle License Fee 721,829 721,829
Homeowners Property Tax Relief Reimb. 6,300 6,300
Williamson Act -
Motor Vehicle Fuel (gasoline) Tax 6,128 6,128
Proposition 42 Gasoline Sales Tax -
Citizens Option for Public Safety (COPS) 199,489 199,489 Proposition 172 Public Safety Sales Tax - -
State Mandate Reimbursements - -
Other discretionary state grants and aid -
Other non-discretionary state grants and aid 5,000 5,000 Repealed Subventions
Criminal Justice Fee (Booking Fee) Relief -
Discretionary Local Assistance (1999-00, 2000-01) -
Police Technology Grants (CLEEP) -
Liquor License Fees -
Highway Carriers Uniform Business Tax -
Financial Aid to Local Agencies -
Business Inventory Exemption Reimbursement -
Trailer Coach / Mobile Home VLF -
1978-79 Bailout Funds -
Other Governments
Federal General Revenue Sharing -
Federal CDBG -
Housing (HUD) -
Disaster Reimbursement -
Other -
Other Miscellaneous
Sale of property (See "Qualified Capital Outlays") -
Interfund transfers -
1 Sub-Total non-interest revenues 11,105,041 904,391 12,009,432 2 Interest Earnings from Worksheet #4 => 329,296 170,704 500,000 3 Reserve Withdrawls 3,355,394 3,355,394
4 Total 11,434,337 1,075,095 12,509,432
Total revenue plus reserve withdrawls (1c + 3c) 15,364,826 ©2016 Michael Coleman. Use with attribution.

Proceeds of Taxes
Worksheet #1
City of Buellton
To Worksheet 4
To Worksheet 4
To Worksheet 8
61 of 314
City FY 2026-27
a i ii b=i+ii c=b-a d
Program Area Fee Revenue Direct Costs
Allocated
Overhead Total Costs
Costs minus
Revenues
Revs > Costs?
C=negative
1 18,400 - (18,400) 18,400
2 - - -
3 - - -
4 10,125 - (10,125) 10,125
5 - - -
6 184,945 152,500 152,500 (32,445) 32,445
7 - - -
8 - - -
9 - - -
10 - - -
11 - - -
12 - - -
13 - - -
14 - - -
15 - - -
16 Proceeds of Taxes => 60,970
= sum of column d
Non-Proceeds of taxes => 152,500
Do not include: rents, entrance fees, royalties, concessions, franchises, fines, forfeitures, penalties, or assessments on real property. =sum of column a minus d16 ©2016 Michael Coleman. Use with attribution.

City of Buellton
Worksheet #2
Regulatory Fees, User Fees & Charges
Solid Waste
General Gov't - Management/Support
Police - Law Enforement
Transportation - Public Works
Planning and Development
Building, Construction and Fire Safety
Parks and Recreation, museums, etc.

Water
Sewer
Other
To Worksheet 1
To Worksheet 1
62 of 314
---- ------ ------- ------ ------ ----- ---- ----- ----- ----- City FY 2026-27
Amount
Court Orders
sub-total -
Federal Mandates
sub-total -
Qualified Capital Outlay
985,900
sub-total 985,900
Qualified Debt Service
sub-total -
Total Exclusions 985,900
©2016 Michael Coleman. Use with attribution.

Project#092-220 Willemsen Parkin
Worksheet #3
Excluded Appropriations
City of Buellton
To Worksheets 4 and 8
63 of 314
1 1
City FY 2026-27
Amount
a) Non-interest Tax Proceeds 11,105,041
b) Minus Exclusions 985,900
c) Net invested proceeds from taxes 10,119,141
d) Total revenue plus reserve withdrawls 15,364,826
e) Proceeds of taxes as a percentage of revenues 0.658591318 f) Interest earnings - Total 500,000
g) Amount of interest earned from "proceeds of taxes" 329,296 ©2016 Michael Coleman. Use with attribution.
e * f
c / d
from Worksheet #1
Worksheet #4
Interest Allocation
City of Buellton
Source
from Worksheet #1
from Worksheet #3
a-b
To Worksheet 1
To Worksheet 1
64 of 314
I I
City
For
Fiscal Year Jan 1
City
Population
Countywide
Population Jan 1
City
Population
Countywide
Population
City %
Change
County %
Change
1986-87 1985 1986
1987-88 1986 - - 1987
1988-89 1987 - - 1988
1989-90 1988 - - 1989
1990-91 1989 - - 1990
1991-92 1990 - - 1991
1992-93 1991 - - 1992
1993-94 1992 - - 1993
1994-95 1993 - - 1994
1995-96 1994 - - 1995
1996-97 1995 - - 1996
1997-98 1996 - - 1997
1998-99 1997 - - 1998
1999-00 1998 - - 1999
2000-01 1999 - - 2000
2001-02 2000 - - 2001
2002-03 2001 - - 2002
2003-04 2002 - - 2003
2004-05 2003 - - 2004
2005-06 2004 - - 2005
2006-07 2005 - - 2006
2007-08 2006 - - 2007
2008-09 2007 - - 2008
2009-10 2008 - - 2009
2010-11 2009 - - 2010
2011-12 2010 - - 2011
2012-13 2011 - - 2012
2013-14 2012 - - 2013
2014-15 2013 - - 2014 4,893 433,398
2015-16 2014 4,893 433,398 2015 4,931 437,643 0.8% 1.0% 2016-17 2015 4,931 437,643 2016 4,957 446,717 0.5% 2.1% 2017-18 2016 4,957 446,717 2017 5,129 450,663 3.5% 0.9% 2018-19 2017 5,129 450,663 2018 5,291 453,457 3.2% 0.6% 2019-20 2018 5,291 453,457 2019 5,407 445,292 2.2% -1.8% 2020-21 2019 5,407 445,292 2020 5,447 451,840
2021-22 2020 5,447 451,840 2021 5,435 441,172
2022-23 2021 5,435 441,172 2022 5,007 437,125
2023-24 2022 5,007 437,125 2023 4,944 440,557
2024-25 2023 4,944 440,557 2024 4,970 443,623
2025-26 2024 4,970 443,623 2025 5,077 439,499
2026-27 2025 5,077 439,499 2026 5,353 438,902 5.4% -0.1% Select highest population factor for the year (column e or f) to Worksheet 7 ©2016 Michael Coleman. Use with attribution.

Worksheet #5
Population Changes
City of Buellton
65 of 314
City
a b c d
NRAV ARpy = b ÷ c
Factors for
Fiscal Year published
Dollar Value
of New
Nonresidential
Construction in
the jurisdiction from …
Total
secured and
unsecured
assessment roll
in the jurisdiction for …
Source: County
Assessor
Source: County
Assessor
1987-88 3.47% May 1, 1987 1986 to 1987 1986
1988-89 4.66% May 1, 1988 1987 to 1988 1987
1989-90 5.19% May 1, 1989 1988 to 1989 1988
1990-91 4.21% May 1, 1990 1989 to 1990 1989
1991-92 4.14% May 1, 1991 1990 to 1991 1990
1992-93 -0.64% May 1, 1992 1991 to 1992 1991
1993-94 2.72% May 1, 1993 1992 to 1993 1992
1994-95 0.71% May 1, 1994 1993 to 1994 1993
1995-96 4.72% May 1, 1995 1994 to 1995 1994
1996-97 4.67% May 1, 1996 1995 to 1996 1995
1997-98 4.67% May 1, 1997 1996 to 1997 1996
1998-99 4.15% May 1, 1998 1997 to 1998 1997
1999-00 4.53% May 1, 1999 1998 to 1999 1998
2000-01 4.91% May 1, 2000 1999 to 2000 1999
2001-02 7.82% May 1, 2001 2000 to 2001 2000
2002-03 -1.27% May 1, 2002 2001 to 2002 2001
2003-04 2.31% May 1, 2003 2002 to 2003 2002
2004-05 3.28% May 1, 2004 2003 to 2004 2003
2005-06 5.26% May 1, 2005 2004 to 2005 2004
2006-07 3.96% May 1, 2006 2005 to 2006 2005
2007-08 4.42% May 1, 2007 2006 to 2007 2006
2008-09 4.29% May 1, 2008 2007 to 2008 2007
2009-10 0.62% May 1, 2009 2008 to 2009 2008
2010-11 -2.54% May 1, 2010 2009 to 2010 2009
2011-12 2.51% May 1, 2011 2010 to 2011 2010
2012-13 3.77% May 1, 2012 2011 to 2012 2011
2013-14 5.12% May 1, 2013 2012 to 2013 2012
2014-15 -0.23% May 1, 2014 2013 to 2014 2013
2015-16 3.82% May 1, 2015 2014 to 2015 2014
2016-17 5.37% May 1, 2016 2015 to 2016 2015
2017-18 3.69% May 1, 2017 2016 to 2017 2016
2018-19 3.67% May 1, 2018 2017 to 2018 2017
2019-20 3.85% May 1, 2019 2018 to 2019 2018
2020-21 3.73% May 1, 2020 2019 to 2020 2019
2021-22 5.73% May 1, 2021 2020 to 2021 2020
2022-23 7.55% May 1, 2022 2021 to 2022 2021
2023-24 4.44% May 1, 2023 2022 to 2023 2022
2024-25 3.62% May 1, 2024 2023 to 2024 2023
2025-26 6.44% May 1, 2025 2024 to 2025 2024
2026-27 4.95% May 1, 2026 2025 to 2026 2025
Select highest factor for the year (column a or d) to Worksheet 7 ©2016 Michael Coleman. Use with attribution.

Worksheet #6
Cost of Living Adjustment Factors
Source: Calif Dept of Finance
Change in
assessment roll
due to addition of
local nonresidential
new construction
Percentage
Change in
Per Capita
Personal
Income
City of Buellton
66 of 314
City FY 2026-27
Amount
a) Prior Year Appropriations Limit 17,777,051
b) Adjustment Factors percent ratio
1) Population Change 5.44% 1.054
Population in city or county? city
2) Cost of Living 4.95% 1.050
State CPI or % New non-residential?
3) Combined adjustment factor 1.107
c) Adjusted Limit 19,671,957
d) Alterations
Transfer of Financial Responsibility
Transfer to Fees
Emergency
Voter Override
Total Alterations -
e) Appropriations Limit - Current Year 19,671,957
©2016 Michael Coleman. Use with attribution.

Select from Worksheet 5
Select from Worksheet 6
b1 * b2
a * b3
sum of d
c + d
"city" or "county"
"CPI" or "%new non-resid AV"
Worksheet #7
Appropriations Limit
Source
Prior year schedules
City of Buellton
67 of 314
City FY 2026-27
Amount
a) Proceeds of Taxes 11,434,337
b) Exclusions 985,900
c) Appropriations Subject to Limitation 10,448,437
d) Appropriations Limit (current year) 19,671,957
e) Under (Over) Limit 9,223,520
©2016 Michael Coleman. Use with attribution.
d-c
Worksheet #1
Worksheet #3
a-b
Worksheet #7
Source
Worksheet #8
Appropriations Subject to Limitation
City of Buellton
68 of 314

CITY OF BUELLTON
City Council Agenda Staff Report
City Manager Review: SW
Council Agenda Item No.: 7

To: The Honorable Mayor and City Council
From: Shannel Zamora, Finance Director
Meeting Date: June 25, 2026
Subject: Resolution No. 26-18 – “A Resolution of the City Council of the City of Buellton, California, Acknowledging the Receipt of and Ordering the Filing of the Annual Statement of Investment Policy for Fiscal Year 2026-27 with the City Council”
______________________________________________________________________________

BACKGROUND
California Government Code section 53646(a)(2) previously required the annual filing of a Statement of Investment Policy with the State Controller’s Office. The law has now been revised to state that the policy “may” be filed annually. The City of Buellton elects to adopt an annual Investment Policy.

The City of Buellton Investment Policy is attached for filing under Resolution No. 26-18 and Exhibit A. The basic premise underlying the City’s Investment Policy is to ensure that money is always safe and available when needed. The objective of this Policy is to accurately monitor and forecast expenditures and revenues through daily projected cash flow analysis to enable investment of funds to the greatest extent possible. The City’s Investment Portfolio as of May 2026 is shown on Attachment 1.

FISCAL IMPACT
The adoption of the accompanying draft resolution will not have any fiscal impact on the City.

RECOMMENDATION
That the City Council consider adoption of Resolution No. 26-18 - “A Resolution of the City Council of the City of Buellton, California, Acknowledging the Receipt of and Ordering the Filing of the Annual Statement of Investment Policy for Fiscal Year 2026-27 with the City Council”

ATTACHMENTS
Resolution No. 26-18 (Exhibit A)
Attachment 1 – Investment Portfolio as of May 31, 2026
69 of 314
RESOLUTION NO. 26-18

A RESOLUTION OF THE CITY COUNCIL OF THE CITY

OF BUELLTON, CALIFORNIA, ACKNOWLEDGING THE

RECEIPT OF AND ORDERING THE FILING OF THE

ANNUAL STATEMENT OF INVESTMENT POLICY FOR
FISCAL YEAR 2026-27 WITH THE CITY COUNCIL
WHEREAS, Section 53646(a)(2) of the California Government Code states that an annual Statement of Investment Policy may be filed by local agencies; and, WHEREAS, the Finance Director of the City of Buellton declares the annual Statement of Investment Policy to be as set forth in Exhibit “A” attached hereto; and.

WHEREAS, all legal prerequisites have occurred prior to the adoption of this Resolution.

NOW, THEREFORE, THE CITY COUNCIL DOES RESOLVE, DECLARE, DETERMINE, AND REQUEST AS FOLLOWS:

SECTION 1. The City Council hereby finds that the above recitations are true and correct and, accordingly, are incorporated as a material part of this Resolution.

SECTION 2. The annual Statement of Investment Policy for the City of Buellton has been prepared and filed by the City Finance Director and presented to the City Council for the Fiscal Year 2026-27 in compliance with Section 53646(a)(2) of the California Government Code.

SECTION 3. The City Clerk shall certify to the adoption of this Resolution.

PASSED, APPROVED and ADOPTED this 25th day of June, 2026. _________________________________
David Silva
Mayor
ATTEST:
_________________________________
Linda Reid
City Clerk
70 of 314
EXHIBIT “A”

CITY OF BUELLTON

STATEMENT OF INVESTMENT POLICY

PURPOSE
This Statement is intended to provide guidelines for the prudent investment of the City’s temporary idle cash and outlines the policies for maximizing the efficiency of the City’s cash management system. The goal is to enhance the economic status of the City while protecting its pooled cash.

OBJECTIVE
The City’s cash management system is designed to accurately monitor and forecast expenditures and revenues, thus enabling the City to invest funds to the fullest extent possible. The City attempts to obtain the highest yield obtainable as long as investments meet the criteria established for safety and liquidity. Yield shall become a consideration only after the basic requirements of safety and liquidity have been met.

POLICY
The City of Buellton operates its temporary pooled idle cash investments under the “Prudent Investor Standard” (Government Code Section 53600.3). The Prudent Investor Standard states, in essence, that in investing or managing property for the benefit of another, a trustee shall exercise the judgment and care, under the circumstances then prevailing, including, but not limited to, the general economic conditions and the anticipated needs of the agency. This affords the City a broad spectrum of investment opportunities as long as the investment is deemed prudent and permissible under applicable law including Government Code Section 53600 et seq.

Investments may be made in the following media:
➢ Securities of the United States Government or its agencies, 5-year max maturity ➢ Certificate of Deposit (or time deposits) placed with commercial banks and/or savings and loan companies, 5-year max maturity, 50% max allocation ➢ Negotiable Certificates of Deposit, 5-year max maturity, 30% max allocation ➢ Commercial Paper, 297 or less, 25% max allocation, A1/P1 minimum rating, no more than 10% of total investments assets in the commercial paper and medium-term notes of any one issuer
➢ Medium-Term Notes, 5-year max maturity, 30% max allocation, A minimum rating, no more than 10% of total investment assets in the commercial paper and medium-term notes of nay one issuer.
➢ Supranational Obligations, 5-year max maturity, 30% max allocation, AA minimum rating 71 of 314
Resolution No. 26-18 Page 2 June 25, 2026
➢ Mortgage Pass-Through and Asset-Backed Securities, 5-year max maturity, 20% max allocation, AA minimum rating
➢ Local Agency Bonds, State Obligations – CA and Others, CA Local Agency Obligations, 5-year max maturity.
➢ Money Market funds rated “AAAm” or AAAm-G” or better by Standard & Poor’s Corporation, 20% max allocation,
➢ Joint Powers Authority Fund (CAMP, CLASS Cal TRUST)
➢ Local Agency Investment Fund (State Pool) Demand and Deposits ➢ Repurchase Agreements (Repos), 1-year max maturity
Criteria for selecting investments and the order of priority are:

1. Safety: The safety and risk associated with an investment refer to the potential loss of principal, interest or a combination of these amounts. The City only operates in those investments that are considered very safe.

2. Liquidity: This refers to the ability to “cash in” at any moment in time with a minimal chance of losing some portion of principal or interest. Liquidity is an important investment quality especially when the unexpected need for funds occurs.

3. Yield: Yield is the potential dollar earnings an investment can provide and sometimes is described as the rate of return.

SAFEKEEPING
Securities purchased from brokers/dealers will be held in third-party custodial account designated in the name of the City of Buellton.

INVESTMENT OBJECTIVE
The cash management system of the City of Buellton is designed to accurately monitor and forecast expenditures and revenues, thus insuring the investment of monies to the fullest extent possible.

Attempts are made to obtain the highest interest yields possible as long as investments meet the criteria required for safety and liquidity.

MONTHLY REPORTS
The City Finance Director, as the investment officer, is to submit monthly reports to the local governing body to demonstrate that sufficient cash flow liquidity is available to meet the succeeding month’s estimated expenditures. In addition, a monthly report of investments with a 72 of 314
Resolution No. 26-18 Page 3 June 25, 2026
maturity greater than one year from the date of purchase will be submitted to the local governing body.

CITY CONSTRAINTS
Buellton strives to maintain the level of investment of all idle funds, as near 100 percent as possible, through daily and projected cash flow determinations. Idle cash management and investment transactions are the responsibility of the City Finance Director. The basic premise underlying the City’s investment philosophy is, and will continue to be, to ensure that money is always safe and available when needed.

DEPOSITORIES
The Finance Director will establish selection criteria for pre-approval of institutions with which to do business. To qualify for selection, an institution must have an office in California. A written listing of approved institutions will be maintained by the Finance Director.

BROKER/DEALERS
To provide for the optimum yield in the investment of the City’s funds, the City’s investment procedures shall be designed to encourage competitive bidding on transactions from approved brokers/dealers. In order to be approved by the City, the dealer must be experienced in institutional trading practices and familiar with the California Government Code as related to investments; and other criteria as may be established in the investment procedures.

The Finance Director will periodically conduct a credit analysis of each financial institution and securities broker/dealer to determine the financial condition of such agency and reduce the risk of default.

LIMIT ON TERM TO MATURITY
The City Finance Director or his/her representative is not to invest any City monies in investments allowed under this policy that have a term remaining to maturity in excess of five years from the date of investment, unless the City Council has granted express authority to make such investment.

The City Finance Director must request authority from the legislative body three months prior to the date of investment.

SAFEKEEPING AND CUSTODY
To protect against potential fraud and embezzlement, the assets of the City shall be secured through third-party custody and safekeeping procedures. The Finance Director shall be bonded to protect the public against possible embezzlement and malfeasance. Safekeeping procedures shall be reviewed annually by the independent auditor and any irregularities noted should be reported promptly to the City Manager and the City Council.
73 of 314
Resolution No. 26-18 Page 4 June 25, 2026

PERFORMANCE EVALUATION AND OPERATIONS AUDIT
The monthly investment reports submitted to the City Council shall contain sufficient information to permit an independent organization to evaluate the performance of the investment program.

ETHICS
All persons authorized to place or approve investments shall report annually on Form 700 of the Fair Political Practices Commission all required economic interests for that year.

ANNUAL REVIEW
This Statement of Investment Policy is to be submitted to the City Council annually for review and approval. It is to continue to serve as the basis for the responsibilities and actions taken by the City Finance Director relative to the investment of the City’s idle funds. (End)
74 of 314
City of Buellton
Summary of City Cash and Investments
May 31, 2026
Percent of
Portfolio Yield
Maturity Term
(months) Maturity Date Par Value Market Value
Local Agency Investment Fund - LAIF 7.81% 3.810% 0 n/a 1,675,512.90 $ 1,675,512.90 $ CAPITAL CMNTY BK 1.16% 3.750% 8 8/31/2026 249,000.00 248,843.13 Security Identifier: 14005LCB3
WELLS FARGO BK 1.13% 3.800% 9 10/1/2026 243,000.00 242,827.47 Security Identifier: 949764TG9
B1BANK 1.16% 3.700% 11 11/30/2026 249,000.00 248,584.17 Security Identifier: 098079DA1
SPOKANE TEACHERS CREDIT UNION 0.84% 4.750% 36 4/15/2027 180,000.00 181,164.60 Security Identifier: 849061AG1
THIRD FEDERAL SAVINGS 1.14% 3.500% 60 6/28/2027 245,000.00 243,640.25 Security Identifier: 88413QDL9
MORGAN STANLEY BANK 0.48% 3.750% 60 6/28/2027 104,000.00 103,691.12 Security Identifier: 61773TFC2
CAPITAL ONE NATL ASSN 1.14% 4.300% 60 9/30/2027 244,000.00 244,712.48 Security Identifier: 14042RURO
LIVE OAK BKG CO 1.16% 3.750% 22 10/29/2027 249,000.00 247,996.53 Security Identifier: 538037AE2
MERRICK BK 0.94% 3.650% 22 11/12/2027 202,000.00 200,850.62 Security Identifier: 59013LET7
HICKAM FED CREDIT UNION 0.47% 4.200% 48 1/31/2028 100,000.00 100,212.00 Security Identifier: 42869GAB2
GLOBAL FEDERAL CREDIT UNION 1.16% 4.600% 60 4/17/2028 249,000.00 251,303.25 Security Identifier: 37892MAC8
1st FINL BK USA 0.47% 3.900% 36 7/3/2028 100,000.00 99,584.00 Security Identifier: 32022RSY6
OPTUM BK 0.75% 4.450% 60 12/22/2028 160,000.00 161,264.00 Security Identifier: 68405VBV0
FIRST FOUNDATION BANK 0.47% 4.600% 60 5/10/2029 100,000.00 101,274.00 Security Identifier: 68405VBV0
CELTIC BANK 1.16% 4.000% 48 7/9/2029 249,000.00 248,023.92 Security Identifier: 15118R59
LEADERS CREDIT UNION 0.47% 4.000% 60 8/30/2029 100,000.00 99,561.00 Security Identifier: 52171MAN5
SOMERSET TR 1.16% 3.950% 54 1/8/2030 249,000.00 247,080.21 Security Identifier: 835104DG2
AMERICAN EXPERESS NATL BK 1.14% 4.100% 60 4/30/2030 244,000.00 242,987.40 Security Identifier: 02589AHE8
MORGAN STANLEY BK 0.66% 4.300% 60 7/1/2030 141,000.00 141,435.69 Security Identifier: 61690D7G7
MORGAN STANELY PRIVATE BK 1.14% 4.300% 60 7/1/2030 244,000.00 244,753.96 Security Identifier: 61776NTM5
Security First Bank 1.14% 4.000% 60 7/3/2030 245,000.00 243,000.80 Security Identifier: 81425PBZ3
United States Treasury Bill 0.10% 1.500% 7 8/15/2026 22,000.00 21,895.06 Security Identifier: 9128282A7
United States Treasury Bill 1.86% 3.500% 9 9/30/2026 400,000.00 399,640.00 Security Identifier: 91282CLP4
United States Treasury Bill 0.73% 4.125% 10 10/31/2026 157,000.00 157,193.11 Security Identifier: 91282CLS8
United States Treasury Bill 0.70% 4.250% 11 11/30/2026 151,000.00 151,353.34 Security Identifier: 91282CLY5
United States Treasury Bill 0.70% 3.875% 21 10/15/2027 151,000.00 150,805.21 Security Identifier: 91282CLQ2
United States Treasury Bill 0.92% 4.125% 22 11/15/2027 198,000.00 198,364.32 Security Identifier: 91282CLX7
United States Treasury Bill 0.47% 4.375% 60 12/31/2029 100,000.00 100,895.00 Security Identifier: 91282CMD0
Certificates of Deposits (Held with Multi-Securities Bank) U.S. Treasury Securities (Held with Multi-Securities Bank) 75 of 314
Percent of
Portfolio Yield
Maturity Term
(months) Maturity Date Par Value Market Value
PACCAR FINL CORP 0.26% 4.450% 19 8/6/2027 56,000.00 56,294.56 Security Identifier: 69371RT30
PNC BK 1.86% 3.100% 21 10/25/2027 400,000.00 393,808.00 Security Identifier: 69353RFG8
KENVUE INC 0.70% 5.050% 26 3/22/2028 151,000.00 152,807.47 Security Identifier: 49177JAF9
SAN DIEGO GAS & ELEC CO 1.86% 4.950% 31 8/15/2028 400,000.00 404,324.00 Security Identifier: 797440CE2
DUKE ENERGY PROGRESS LLC 1.86% 3.700% 32 91/1/2025 400,000.00 394,844.00 Security Identifier: 26442UAG9
CENTERPOINT ENERGY HOUSTON ELEC LL 1.86% 5.200% 33 10/1/2028 400,000.00 407,432.00 Security Identifier: 15189XBD9
KIMBERLY CLARK CORP 1.86% 3.950% 34 11/1/2028 400,000.00 397,004.00 Security Identifier: 494368BY8
UNION ELEC CO 1ST MTG BD 0.19% 3.500% 38 3/15/2029 40,000.00 39,029.20 Security Identifier: 906548CP5
TEXAS INSTRS INC 1.67% 2.250% 44 9/4/2029 358,000.00 335,288.48 Security Identifier: 882508BG8
ONCOR ELEC DELIVERY CO LLC 1.86% 4.650% 46 11/1/2029 400,000.00 402,048.00 Security Identifier: 68233JCW2
PROLOGIS L P SR 1.40% 2.875% 46 11/15/2029 300,000.00 284,811.00 Security Identifier: 74340XBY6
SUTTER HEALTH 1.45% 2.294% 55 8/15/2030 311,000.00 283,196.60 Security Identifier: 86944BAG8
SERVICENOW INC 1.86% 1.400% 56 9/1/2030 400,000.00 351,116.00 Security Identifier: 81762PAE2
FRANKLIN RES INC 1.86% 1.600% 58 10/30/2030 400,000.00 352,632.00 Security Identifier: 354613AL5
ASCENSION HEALTH 1.86% 4.294% 58 11/15/2030 400,000.00 394,424.00 Security Identifier: 04351LAD2
Multi-Securities Bank - Cash in Holding 68,112.21
Money Market (Held with Mechanics Bank) 44.91% 3.920% 0 n/a 9,634,184.02 9,634,184.02 Total City Investments 100.00% $ 21,450,696.92 $ 21,349,805.08 Investment Type % of Total Avg Yield Avg. Maturity
(mo.) Total
Local Agency Investment Fund 7.85% 3.81% 0.00 1,675,512.90 Certificate of Deposits 19.40% 4.06% 45.43 4,142,790.60 U.S. Treasury Securities 5.53% 3.68% 20.00 1,180,146.04 Corporate Bonds 21.78% 3.50% 39.80 4,649,059.31
Money Market Funds 45.44% 3.92% 0.00 9,702,296.23
Grand Total: 100.00% 3.82% 37.58 21,349,805.08
Corporate Bonds (Held with Multi-Securities Bank)

INVESTMENT PORTFOLIO SUMMARY
76 of 314

CITY OF BUELLTON
City Council Agenda Staff Report
City Manager Review: SW
Council Agenda Item No.: 8
To: The Honorable Mayor and City Council
From: Shannel Zamora, Finance Director
Scott Wolfe, City Manager
Meeting Date: June 25, 2026
Subject: Resolution No. 26-19 – “A Resolution of the City Council of the City of Buellton, California, for the Purpose of Mid-Cycle Budget Amendments Related to Fiscal Year 2026-27”
______________________________________________________________________________

BACKGROUND
On June 12, 2025, the City Council adopted a two-year Operating and Capital Budget for Fiscal Years (FY) 2025-26 and 2026-27. The current revised budget for all funds, including the Capital Improvement Program (CIP), for FY 2025-26 totals $31,241,121 and the final proposed budget for FY 2026-27 totals $29,070,748.

Following the Mid-Cycle Budget Session held on June 11, 2026, staff conducted additional review and identified several revisions to the proposed FY 2026-27 budget.

The final amended budget, which includes both operating and CIP appropriations, is presented for City Council adoption. Upon adoption, the budget document will be published and will include the City Manager’s Budget Message, department descriptions, General Fund Five-Year Forecast, Account Category Summary, and associated resolutions.

Table 1 provides an overview of the final proposed FY 2026-27 budget. The City's total proposed budget includes $20.9 million in operating expenditures and $8.1 million in Capital Improvement Program (CIP) expenditures. Operating revenues total approximately $20.9 million, with an additional $8.1 million in reserve funding and other available resources supporting planned operations and capital projects.

The General Fund remains financially stable, with projected operating revenues of approximately $12.5 million and ending fund balance reserves of approximately $10.77 million. Several special revenue and capital project funds include the use of reserves to fund one-time capital improvements and carryover projects. Overall, the proposed budget maintains adequate fund balances across City funds while advancing Council priorities, funding ongoing operations, and supporting planned capital investments throughout FY 2026-27.
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Resolution No. 26-19 Page 2 June 25, 2026
Fund
Est. Beginning
Balance Operating Revenues Use of Reserves
Operating
Expenditures
Capital
Expenditures
Est. Ending Fund
Balance
001-General Fund $ 14,102,063 $ 12,509,432 $ 3,355,394 $ 13,294,878 $ 2,555,394 $ 10,761,222 005-Wastewater $ 1,598,292 2,399,779 844,031 2,918,810 325,000 $ 754,262 006-Wastewater Capital $ 360,920 810,000 - 110,000 700,000 $ 360,919 020-Water $ 11,085,349 3,034,176 3,089,397 4,173,573 1,950,000 $ 7,995,952 021-Water Capital $ 224,574 1,250,000 115,000 115,000 1,250,000 $ 109,574 023-Housing $ 11,251 224 2,776 3,000 - $ 8,475
024- Traffic Mitigation $ 63,304 1,163 - - - $ 64,467
025-Gas Tax $ 460,379 387,050 279,404 132,000 534,454 $ 180,975 027-LTF $ 455,583 72,500 - 72,500 - $ 455,583
029-Transportation Planning $ (136,068) 45,000 - 45,000 - $ (136,068) 031-Measure A $ 645,644 447,087 428,335 32,000 843,422 $ 217,309 032- ARPA $ 33,455 - - - - $ 33,455
Total All Funds $ 28,904,746 $ 20,956,411 $ 8,114,337 $ 20,896,761 $ 8,158,270 $ 20,806,125 Table 1
FY 2026-27 Proposed
General Fund Overview
The proposed FY 2026-27 General Fund budget relies on ongoing revenue sources to support City operations while maintaining current service levels. No General Fund reserves are proposed to be used for operating expenditures. The General Fund budget is structurally balanced and projects an operating surplus of $24,391. Use of reserves includes funding capital projects and one-time expenditures that provide long-term community benefits, such as the City's $500,000 pledge to the Santa Ynez Valley Aquatics Foundation for the construction of a new Olympic-sized swimming pool at Santa Ynez High School and a $300,000 grant to the Santa Ynez Valley Children's Museum.

In accordance with the City's General Fund Reserve Policy, the City shall maintain a minimum reserve level equal to 35 percent of General Fund operating expenditures. For FY 2026-27, the required reserve amount is about $4.36 million. Fund balance in excess of this amount is considered unrestricted and may be used in accordance with the General Fund Reserve Policy and Pension Funding Policy, subject to City Council direction. Approximately $6.41 million remains available as unrestricted fund balance.

Changes to Proposed Appropriations
The final proposed General Fund budget includes a net increase of $21,225 in appropriations compared to the budget presented at the June 11, 2026, budget session. The recommended changes are summarized below:
 City Manager 001-402-60710 Travel and Training: The proposed budget request has been adjusted from $9,000 back to the original $7,725. Last year’s higher amount reflected expenditures shared across multiple departments. The original $7,725 allocation is adequate to support the City Manager’s operational needs. 78 of 314
Resolution No. 26-19 Page 3 June 25, 2026
 Non-Departmental 001-410-60014 Emergency Operations: The proposed increase in appropriation in the amount of $35,000 is to support the Wildfire Prevention Program  Non-Departmental 001-410-69100 Transfer to Other Funds: The previously proposed budget included a $50,000 transfer to Fund 027 – LTF for the SYV River Trail Reserve.

The transfer was reduced to $24,838 to avoid an unnecessary surplus in Fund 027 while still allowing the fund to contribute the full $50,000 toward the project. This revision results in a $25,262 decrease in appropriations.
 Recreation 001-511-67146 Swim 50/50: The proposed amount for this line item has been revised from $2,500 to $25,000 due to a typographical error in the draft budget. The corrected amount represents Buellton’s half of the shared $50,000 program cost for the Summer Swim partnership with the City of Solvang.

Changes to Revenue Projections
The final proposed budget includes a change to revenue from transfers in from the General Fund due to a revision in the transfer to Fund 027 – LTF for the SYV River Trail Reserve. The previously proposed budget included a $50,000 transfer.  027-47415 Transfer from General Fund: Decrease of $25,262 in revenue projections to prevent an unnecessary surplus in Fund 027.

Changes to Transfer from Revenues
The final proposed budget also includes revisions to transfer-in revenues to account for the appropriation of unused prior-year funds for projects that are continuing into FY 2026-27. These adjustments ensure that sufficient funding is available to complete approved carryover projects and align available resources with planned CIPs. The total increase in transfer-in revenues is $279,404.
 025-44040 Transfer in From Reserves: Increase of $279,404 to appropriate unused prior-year funds for carryover projects.
 031-49736 Transfer in From Reserves: Increase of $428,335 to appropriate unused prior-year funds for carryover projects.

FISCAL IMPACTS
The final fiscal impact reflects all funds having sufficient revenue or reserves to meet budgeted expenditures. Council will be updated quarterly on changes in fiscal impact. 79 of 314
Resolution No. 26-19 Page 4 June 25, 2026

RECOMMENDATION
That the City Council considers adoption of Resolution No. 26-19, “A Resolution of the City Council of the City of Buellton, California, for the Purpose of Mid-Cycle Budget Amendments related to Fiscal Year 2026-27”

ATTACHMENTS
Resolution No. 26-19
Attachment 1 – Proposed Fiscal Year 2026-27 Amended Operating and Capital Budget 80 of 314
RESOLUTION NO. 26-19

A RESOLUTION OF THE CITY COUNCIL OF THE

CITY OF BUELLTON, CALIFORNIA, FOR THE

PURPOSE OF MID-CYCLE AMENDMENTS
RELATED TO FISCAL YEAR 2026-27
I. WHEREAS, the City Council adopted the Biennial Fiscal Year 2025-26 and 2026-27 Budget on June 12, 2025; and
WHEREAS, it is necessary to make amendments to the Biennial Fiscal Year 2026-27 Budget as part of the Mid-Cycle Review;
WHEREAS, the City Council on June 11, 2026 has reviewed and studied the Proposed Fiscal Year 2026-27 Budget amendments;

NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF BUELLTON DOES HEREBY RESOLVE AS FOLLOWS:

A. The City Council hereby adopts the final Fiscal Year 2026-27 Budget for the City of Buellton in those amounts which are hereby appropriated for the purposes as described therein.

B. That a true and correct copy of the amended Biennial Fiscal Year 2025-26 and 2026-27 Biennial Budget will be on file in the Office of the City Clerk.

C. That the City Manager can approve budget transfers within funds, providing it has no impact on fund balance and the Council can amend this Budget at any time. In addition, the City Council will review the Budget quarterly.

D. The City Clerk shall certify to the adoption of this Resolution.

PASSED, APPROVED and ADOPTED this 25th day of June, 2026. _______________________________
David Silva
Mayor
ATTEST:
_______________________________
Linda Reid
City Clerk
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CITY OF BUELLTON
Adopted BIENNIAL BUDGET
FISCAL YEARS 2025/26 AND 2026/27
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Budget Summaries
Fund
Estimated
Beginning Fund
Balance
7/1/2025
FY 2025-26
Estimated
Revenues
FY 2025-26
Estimated
Expenditures
FY 2025-26
Transfers In
FY 2025-26
Transfers Out
FY 2025-26 Use
of Reserves
Estimated
Ending Fund
Balance
% Change $ Change 6/30/2026
-6.15% (924,795) 14,102,063 $ - (1,847,729) - (11,270,396) 12,193,330 15,026,858 $ 001 - General Fund -20.70% (417,121) 1,598,292 $ 121 417, (82,950) - (1,920,081) 1,585,910 2,015,412 $ 005 - Sewer Fund -36.16% (204,475) 360,920 $ - (270,378) - (110,000) 175,903 565,395 $ 006 - Wastewater Capital

5.08% 536,406 11,085,349 $ - - - (2,342,245) 2,878,651 10,548,943 $ 020 - Water Fund -33.87% (115,000) 574 224, $ 115,000 - - (115,000) - 339,574 $ 021 - Water Capital

3.58% 389 11,251 $ - - - - 389 10,862 $ 023 - Housing Fees

34.19% 16,128 63,304 $ - - - - 16,128 47,176 $ 024 - Traffic Mitigation Fund -25.72% (159,451) 460,379 $ 451 159, (369,293) - (152,838) 362,679 619,830 $ 025 - Gas Tax Fund -1.60% (7,396) 455,583 $ - - 000 32, (54,500) 15,104 462,979 $ 027 - Local Transportation Fund

4.31% (5,624) (136,068) $ - - - (26,512) 20,888 (130,443) $ 029 - Transportation Planning Fund -35.92% (361,986) 645,644 $ 986 361, (821,000) - - 459,014 1,007,630 $ 031 - Measure A

0.00% - 33,455 $ - - - - - 33,455 $ 032 - American Rescue Plan Act Fund - - $ - - 276,400) (3, 3,276,400 - - $ 092 - Capital Improvement Proj Fund -5.38% (1,642,924) 28,904,747 $ 1,053,557 $ (3,391,350) $ (3,244,400) $ (12,715,171) $ 17,707,997 $ 30,547,671 $ TOTAL FUND BALANCE "ESTIMATED AVAILABLE BALANCE"
Fund
Estimated
Beginning Fund
Balance
7/1/2026
FY 2026-27
Estimated
Revenues
FY 2026-27
Estimated
Expenditures
FY 2026-27
Transfers In
FY 2026-27
Transfers Out
FY 2026-27 Use
of Reserves
Estimated
Ending Fund
Balance
% Change $ Change 6/30/2027
-23.69% (3,340,841) 10,761,222 $ 3,355,394 (2,555,394) - (13,294,878) 12,509,432 14,102,063 $ 001 - General Fund -52.81% (844,031) 261 754, $ 031 844, (1,135,000) - (2,108,810) 2,399,779 1,598,292 $ 005 - Sewer Fund

0.00% - 360,920 $ - 000) (700, 000 810, (110,000) - 360,920 $ 006 - Wastewater Capital -27.87% (3,089,397) 7,995,952 $ 089,397 3, (3,200,000) - (2,923,573) 3,034,176 11,085,349 $ 020 - Water Fund -51.21% (115,000) 574 109, $ 115,000 (1,250,000) 250,000 1, (115,000) - 224,574 $ 021 - Water Capital -24.67% (2,776) 475 8, $ 2,776 - - (3,000) 224 11,251 $ 023 - Housing Fees

1.84% 1,163 64,467 $ - - - - 1,163 63,304 $ 024 - Traffic Mitigation Fund -60.69% (279,404) 180,975 $ 404 279, (534,454) - (132,000) 387,050 460,379 $ 025 - Gas Tax Fund

0.00% - 455,583 $ - - 838 56, (72,500) 15,662 455,583 $ 027 - Local Transportation Fund

0.00% - (136,068) $ - - - (45,000) 45,000 (136,068) $ 029 - Transportation Planning Fund -66.34% (428,335) 217,309 $ 335 428, (875,422) - - 447,087 645,644 $ 031 - Measure A

0.00% - 33,455 $ - - - - - 33,455 $ 032 - American Rescue Plan Act - - $ - - 158,270) (8, 8,158,270 - - $ 092 - Capital Improvement Proj Fund -28.02% (8,098,621) 20,806,127 $ 8,114,337 $ (10,250,270) $ (6,041,432) $ (10,646,491) $ 18,839,573 $ 28,904,747 $ TOTAL FUND BALANCE "ESTIMATED AVAILABLE BALANCE"
Projected Fund Balance Report
For Fiscal Year Beginning 7/1/2025 and Ending 6/30/2026 For Fiscal Year Beginning 7/1/2026 and Ending 6/30/2027 84 of 314
•
General Fund
Enterprise
Funds
Special
Revenue
Funds
Total
Appropriated
Funds
Starting Fund Balance $ 15,026,858 $ 13,469,324 $ 2,051,489 $ 30,547,671 Operating Revenue:

Taxes $ 10,402,009 $ - $ - $ 10,402,009
Fees and Permits $ 19,500 $ - $ - $ 19,500
Revenue From Other Agencies $ 958,813 $ - $ 821,710 $ 1,780,523 Charges for Current Services $ 318,099 $ 4,324,228 $ - $ 4,642,327 Fines and Penalties $ 27,828 $ - $ - $ 27,828
Use of Money & Property $ 467,081 $ 140,093 $ 37,282 $ 644,456 Other Revenue $ - $ 241 $ 15,210 $ 15,451
Total Operating Revenue $ 12,193,330 $ 4,464,561 $ 874,202 $ 17,532,094 Other Financing Sources
Capital Impact Fees $ - $ 175,903 $ - $ 175,903
Transfer from Other Funds $ - $ - $ 32,000 $ 32,000
Transfer from Reserves $ - $ 532,121 $ 521,437 $ 1,053,557 Total Other Financing $ - $ 708,024 $ 553,437 $ 1,261,460 Total Revenue $ 12,193,330 $ 5,172,585 $ 1,427,639 $ 18,793,554 Operating Expenditures:

Employee Services $ 3,073,071 $ 1,060,596 $ - $ 4,133,668 Operating & Maintenance $ 6,203,485 $ 3,388,004 $ 183,850 $ 9,775,339 Minor Capital $ 1,993,839 $ 38,725 $ - $ 2,032,564
Total Operating Expenditures $ 11,270,396 $ 4,487,326 $ 183,850 $ 15,941,571 Other Expenditures:

Capital Expenditures $ 1,847,729 $ 270,378 $ 1,158,293 $ 3,276,400 Transfer to Other Funds $ - $ 82,950 $ 82,000 $ 164,950 Total Other Expenditures $ 1,847,729 $ 353,328 $ 1,240,293 $ 3,441,350 Total Expenditures $ 13,118,125 $ 4,840,654 $ 1,424,142 $ 19,382,921 Net Revenue & Expenditures -$924,795 $331,931 $3,497 -$589,366 Est. Ending Fund Balance $ 14,102,063 $ 13,269,135 $ 1,533,549 $ 28,904,747 Revenue and Expenditure by Fund Type
For Fiscal Year Beginning 7/1/2025 and Ending 6/30/2026 85 of 314
General Fund
Enterprise
Funds Funds
Revenue
Special Total
Appropriated
Funds
Est. Starting Fund Balance 14,102,063 $ 13,269,135 $ 1,533,549 $ 28,904,747 $ Operating Revenue:

Taxes 10,722,242 $ - $ - $ 10,722,242 $
Fees and Permits 10,125 $ - $ - $ 10,125 $
Revenue From Other Agencies 932,446 $ - $ 848,929 $ 1,781,375 $ Charges for Current Services 326,319 $ 5,293,955 $ - $ 5,620,274 $ Fines and Penalties 8,300 $ - $ - $ 8,300 $
Use of Money & Property 510,000 $ 140,000 $ 47,257 $ 697,257 $ Other Revenue - $ - $ - $ - $
Total Operating Revenue 12,509,432 $ 5,433,955 $ 896,186 $ 18,839,573 $ Other Financing Sources
Capital Impact Fees - $ - $ - $ - $
Transfer from Other Funds - $ 2,060,000 $ 56,838 $ 2,116,838 $ Transfer from Reserves 3,355,394 $ 4,048,428 $ 710,515 $ 8,114,337 $ Total Other Financing 3,355,394 $ 6,108,428 $ 767,353 $ 10,231,175 $ Total Revenue 15,864,826 $ 11,542,383 $ 1,663,539 $ 29,070,748 $ Operating Expenditures:

Employee Services 3,387,277 $ 1,241,930 $ - $ 4,629,207 $ Operating & Maintenance 7,218,895 $ 3,965,453 $ 202,500 $ 11,386,848 $ Minor Capital 2,663,869 $ 50,000 $ - $ 2,713,869 $
Total Operating Expenditures 13,270,040 $ 5,257,383 $ 202,500 $ 18,729,923 $ Other Expenditures:

Capital Expenditures 2,555,394 $ 4,225,000 $ 1,377,876 $ 8,158,270 $ Transfer to Other Funds 24,838 $ 2,060,000 $ 82,000 $ 2,166,838 $ Total Other Expenditures 2,580,232 $ 6,285,000 $ 1,459,876 $ 10,325,108 $ Total Expenditures 15,850,272 $ 11,542,383 $ 1,662,376 $ 29,055,031 $ Net Revenue & Expenditures $14,553 $0 $1,163 $15,716
Est. Ending Fund Balance 10,761,222 $ 9,220,707 $ 824,197 $ 20,806,127 $ For Fiscal Year Beginning 7/1/2026 and Ending 6/30/2027 Revenue and Expenditure by Fund Type
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e . '
General Fund Summary with Fund Balance Analysis
2023-24 2024-25 2025-26 2026-27 % Change 2026-27 % Change 001 - General Fund
Actual Actual Estimate
Original
Budget
from 25-26
Estimate
Proposed
Budget
from 26-27
Original
Budget
Revenues
Property Taxes $ 1,992,766 $ 2,090,176 $ 2,125,671 $ 2,165,046 1.9% 2,255,948 4.2% Sales Taxes 3,588,858 3,555,567 3,615,568 3,698,505 2.3% 3,714,000 0.4% Franchise Taxes 398,730 412,016 393,815 432,131 9.7% 400,000 -7.4% Transient Occupancy Tax 3,908,296 4,214,770 4,266,955 4,686,500 9.8% 4,352,294 -7.1% Fees and Permits 11,560 45,600 19,500 10,125 -48.1% 10,125 0.0% Fines and Penalties 13,041 30,486 27,828 8,300 -70.2% 8,300 0.0% Use of Money and Property 568,810 598,898 467,081 535,000 14.5% 510,000 -4.7% Revenue from Other Agencies 921,510 1,073,215 958,813 909,368 -5.2% 932,446 2.5% Charges for Current Services 388,250 320,456 318,099 321,319 1.0% 326,319 1.6% Total Operating Revenue $ 11,791,822 $ 12,341,182 $ 12,193,330 $ 12,766,294 4.7% $ 12,509,432 -2.0% Transfers In- Reserves - - - 1,836,734 100.0% 3,355,394 82.7% Adjusted Revenue after Reserve
Transfer $ 11,791,822 $ 12,341,182 $ 12,193,330 $ 14,603,028 19.8% $ 15,864,826 8.6% Expenditures
City Council $ 162,500 $ 200,668 $ 238,475 $ 232,609 -2.5% $ 227,806 -2.1% City Manager 357,218 376,622 464,981 476,559 2.5% 541,776 13.7% City Clerk/Human Resources 156,080 220,805 264,313 236,220 -10.6% 276,347 17.0% City Attorney 164,977 207,904 213,484 218,360 2.3% 220,000 0.8% Non-Departmental 1,458,655 1,466,843 2,122,313 2,001,272 -5.7% 1,840,219 -8.0% Finance 242,588 303,396 378,554 418,078 10.4% 459,922 10.0% Public Safety - Police/Fire 3,002,574 3,251,306 3,578,418 3,824,340 6.9% 3,849,911 0.7% Leisure Services - Library 203,288 229,069 314,743 315,186 0.1% 380,274 20.7% Recreation 618,456 661,943 859,073 884,192 2.9% 1,041,959 17.8% Public Works - Street Lights 66,131 58,091 58,845 70,000 19.0% 70,000 0.0% Storm Water 300,831 137,546 241,925 385,500 59.3% 385,500 0.0% Public Works- Parks 530,339 518,998 463,809 581,500 25.4% 581,500 0.0% Public Works- Landscape
Maintenance 139,918 226,912 180,286 267,750 48.5% 268,800 0.4% Public Works - General 871,050 1,144,141 987,860 1,189,685 20.4% 1,218,400 2.4% Community Development/Planning 664,624 736,003 903,316 959,868 6.3% 1,132,464 18.0% GF Operating Expenditures $ 8,939,228 $ 9,740,248 $ 11,270,396 $ 12,061,118 7.0% $ 12,494,878 3.6% Transfer for CIP 1,412,341 2,978,212 1,847,729 1,836,734 -0.6% 2,555,394 39.1% Non-Reoccuring Expenditures 0 0 0 0 #DIV/0! 800,000 #DIV/0! GF Total Expenditures $ 10,351,570 $ 12,718,460 $ 13,118,125 $ 13,897,852 5.9% $ 15,850,272 14.0% Projected Fund Balance
Balance, beginning of FY $ 13,963,884 $ 15,404,135 $ 15,026,858 $ 14,102,063 -6.2% $ 14,102,063 0.0% Prior Year-Adjustment $ - $ - $ - $ - 0.0% $ - 0.0%
Net Change in Fund Balance 1,440,252 (377,278) $ (924,795) $ 705,176 -176.3% $ 14,553 -97.9% Ending Fund Balance $ 15,404,135 $ 15,026,858 $ 14,102,063 $ 14,807,239 5.0% $ 14,116,616 -4.7% Less: Transfer from Reserves $ - $ - $ - $ (1,836,734) 100.0% $ (3,355,394) 82.7% Final Ending Fund Balance $ 15,404,135 $ 15,026,858 $ 14,102,063 $ 12,970,505 -8.0% $ 10,761,222 -17.0% 87 of 314
Wastewater
Funds Summary with Fund Balance Analysis
2023-24 2024-25 2025-26 2026-27 % Change 2026-27 % Change 005 -Wastewater Fund Actual Actual Estimate Original Budget from 25-26
Estimate
Proposed
Budget
from 26-27
Original Budget
Revenues
Charges for Services $ 1,235,761 $ 1,246,032 $ 1,571,361 $ 1,212,650 -22.8% $ 2,384,779 96.7% Use of Money and Property 44,850 34,674 14,549 30,000 106.2% 15,000 -50.0% Other Revenue - 3,492 - - 0.0% - 0.0%
Total Operating Revenue $ 1,280,610 $ 1,284,198 $ 1,585,910 $ 1,242,650 -21.6% $ 2,399,779 93.1% Transfer from Reserves - - 417,121 1,974,894 100.0% 844,031 -57.3% Total Revenue plus Transfer from
Reserve $ 1,280,610 $ 1,284,198 $ 2,003,031 $ 3,217,544 60.6% 3,243,810 0.8% Expenditures
Employee Services $ 768,380 $ 593,620 $ 629,707 $ 685,442 8.9% $ 695,451 1.5% Operating & Maintenance 1,028,082 1,321,788 1,270,304 1,227,102 -3.4% 1,388,359 13.1% Minor Capital 12,801 3,206 20,070 25,000 100.0% 25,000 0.0% Total Operating Expenditures $ 1,809,262 $ 1,918,615 $ 1,920,081 $ 1,937,544 0.9% $ 2,108,810 8.8% Transfer to Capital - - 82,950 1,280,000 1443.1% 1,135,000 -11.3% Total Sewer Expenditures $ 1,809,262 $ 1,918,615 $ 2,003,031 $ 3,217,544 60.6% $ 3,243,810 0.8% Projected Fund Balance
Balance, beginning of FY $ 3,178,481 $ 2,649,829 $ 2,015,412 $ 1,598,292 -20.7% $ 1,598,292 0.0% Prior-Year Adjustment $ - $ - $ - $ - 0.0% $ - 0.0%
Net Change in Fund Balance $ (528,652) $ (634,417) $ - $ - 0.0% $ - 0.0% Ending Fund Balance $ 2,649,829 $ 2,015,412 $ 2,015,412 $ 1,598,292 -20.7% $ 1,598,292 0.0% Less: Transfers from Reserves $ - $ - $ (417,121) $ (1,974,894) 0.0% $ (844,031) -57.3% Final Ending Fund Balance $ 2,649,829 $ 2,015,412 $ 1,598,292 $ (376,602) -123.6% $ 754,261 -300.3% 2023-24 2024-25 2025-26 2026-27 % Change 2026-27 % Change 006 -Wastewater Capital Fund Actual Actual Estimate Original Budget from 25-26
Estimate
Proposed
Budget
from 26-27
Original Budget
Revenues
Use of Money and Property $ - $ - $ - $ - 0.0% $ - 0.0% Capital Impact Fees 59,536 268,300 175,903 - 0.0% - 0.0% Total Revenue $ 59,536 $ 268,300 $ 175,903 $ - 0.0% $ - 0.0% Transfer from Reserves $ - $ - $ - $ - 0.0% $ - 0.0%
Transfer from Fund 005- Sewer 63,496 - - 780,000 100.0% 810,000 3.8% Total Revenue plus Transfer from
Reserve $ 123,032 $ 268,300 $ 175,903 $ 780,000 343.4% $ 810,000 3.8% Expenditures
Depreciation 69,987 107,031 110,000 80,000 -27.3% 110,000 37.5% Total Expenditures $ 69,987 $ 107,031 $ 110,000 $ 80,000 -27.3% $ 110,000 37.5% Transfer to CIP - - 270,378 700,000 158.9% 700,000 0.0% Total Expenditures plus Transfer $ 69,987 $ 107,031 $ 380,378 $ 780,000 105.1% $ 810,000 3.8% Projected Fund Balance
Balance, beginning of FY $ 351,081 $ 404,126 $ 565,395 $ 360,920 -36.2% $ 360,920 0.0% Net Change in Fund Balance $ 53,046 $ 161,269 $ (204,475) $ - 0.0% $ - 0.0% Ending Fund Balance $ 404,126 $ 565,395 $ 360,920 $ 360,920 0.0% $ 360,920 0.0% Less: Transfers from Reserves $ - $ - $ - $ - 0.0% $ - 0.0% Final Ending Fund Balance $ 404,126 $ 565,395 $ 360,920 $ 360,920 0.0% $ 360,920 0.0% 88 of 314

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Water Funds Summary with Fund Balance Analysis
2023-24 2024-25 2025-26 2026-27 % Change 2026-27 % Change 020 -Water Fund
Actual Actual Estimate
Original
Budget
from 25-26
Estimate
Proposed
Budget
from 26-27
Original
Budget
Revenues
Charges for Services $ 2,628,294 $ 2,766,800 $ 2,752,867 $ 2,478,170 -10.0% $ 2,909,176 17.4% Use of Money and Property 148,721 156,573 125,544 125,000 -0.4% 125,000 0.0% Other Revenue 146 271,567 241 0 -100.0% 0 0.0%
Total Operating Revenue 2,777,160 3,194,940 2,878,651 2,603,170 -9.6% 3,034,176 16.6% Transfer from Reserves $ 688,144 $ - $ - $ 2,628,433 100.0% $ 3,089,397 17.5% Total Revenue plus Transfer from
Reserve $ 3,465,304 $ 3,194,940 $ 2,878,651 $ 5,231,603 81.7% 6,123,573 17.0% Expenditures
Employee Services $ 426,006 $ 384,903 $ 430,889 $ 574,416 33.3% $ 546,479 -4.9% Operating & Maintenance 1,614,121 2,025,721 1,892,701 2,235,187 18.1% 2,352,094 5.2% Minor Capital 12,801 3,206 18,655 22,000 17.9% 25,000 100.0% Total Expenditures $ 2,052,928 $ 2,413,830 $ 2,342,245 $ 2,831,603 20.9% $ 2,923,573 3.2% Transfers to 021 - Capital - - - 2,400,000 100.0% 3,200,000 33.3% Water Operating Expenditures $ 2,052,928 $ 2,413,830 $ 2,342,245 $ 5,231,603 123.4% $ 6,123,573 17.0% Projected Fund Balance
Balance, beginning of FY $ 8,355,457 $ 9,767,833 $ 10,548,943 $ 11,085,349 5.1% $ 11,085,349 0.0% Prior-Year Adjustment $ - $ - $ - $ - 0.0% $ - 0.0%
Net Change in Fund Balance $ 1,412,376 $ 781,110 $ 536,406 $ - -100.0% $ - 0.0% Ending Fund Balance $ 9,767,833 $ 10,548,943 $ 11,085,349 $ 11,085,349 0.0% $ 11,085,349 0.0% Less: Transfers from Reserves $ - $ - $ (2,628,433) 100.0% $ (3,089,397) 17.5% Final Ending Fund Balance $ 9,767,833 $ 10,548,943 $ 11,085,349 $ 8,456,916 -23.7% $ 7,995,952 -5.5% 2023-24 2024-25 2025-26 2026-27 % Change 2026-27 % Change 021 -Water Capital Fund
Actual Actual Estimate
Original
Budget
from 25-26
Estimate
Proposed
Budget
from 26-27
Original
Budget
Revenues
Use of Money and Property $ - $ - $ - $ - 0.0% $ - 0.0% Capital Impact Fees 22,785 223,293 - - 0.0% - 0.0%
Total Revenue $ 22,785 $ 223,293 $ - $ - 0.0% $ - 0.0%
Transfers from Reserves - - 115,000 105,000 0.0% 115,000 0.0% Transfers from Fund 020- Water - - - 1,250,000 100.0% 1,250,000 0.0% Total Revenue plus Transfers $ 22,785 $ 223,293 $ 115,000 $ 1,355,000 100.0% $ 1,365,000 0.7% Expenditures
Depreciation 100,623 112,014 115,000 105,000 -8.7% 115,000 9.5% Total Expenditures $ 100,623 $ 112,014 $ 115,000 $ 105,000 -8.7% $ 115,000 9.5% Transfer out to CIP - - - 1,250,000 100.0% 1,250,000 0.0% Total Expenditures plus Transfer $ 100,623 $ 112,014 $ 115,000 $ 1,355,000 1078.3% $ 1,365,000 0.7% Projected Fund Balance
Balance, beginning of FY $ 306,133 $ 228,295 $ 339,574 $ 224,574 -33.9% $ 224,574 0.0% Net Change in Fund Balance $ (77,838) $ 111,279 $ - $ - 0.0% $ - 0.0% Ending Fund Balance $ 228,295 $ 339,574 $ 339,574 $ 224,574 -33.9% $ 224,574 0.0% Less: Transfers from Reserves $ - $ - $ (115,000) $ (105,000) 0.0% $ (115,000) 0.0% Final Ending Fund Balance $ 228,295 $ 339,574 $ 224,574 $ 119,574 -46.8% $ 109,574 -8.4% 89 of 314
Special Revenue Funds Summary with Fund Balance Analysis 2023-24 2024-25 2025-26 2026-27 % Change 2026-27 % Change 023 - Housing Fund
Actual Actual Estimate
Original
Budget
from 25-26
Estimate
Proposed
Budget
from 26-27
Original
Budget
Revenues
Use of Money and Property $ 6,199 $ 317 $ 225 $ 224 -0.4% 224 0.0% Other Revenue 328 328 164 - 0.0% - 0.0%
Total Operating Revenue $ 6,527 $ 645 $ 389 $ 224 -42.4% 224 0.0% Transfer from Reserves - - - 2,776 0.0% 2,776 100.0%
Total Revenue after Transfers $ 6,527 $ 645 $ 389 $ 3,000 671.2% 3,000 0.0% Expenditures
Operating & Maintenance $ 491,491 $ 1,300 $ - $ 3,000 0.0% $ 3,000 0.0% Operating Expenditures Total: $ 491,491 $ 1,300 $ - $ 3,000 0.0% $ 3,000 0.0% Projected Fund Balance
Balance, beginning of FY $ 4,991 $ 11,517 $ 10,862 $ 11,251 3.6% $ 11,251 0.0% Use of Committed Fund Balance $ 491,491 $ - $ - 0.0% $ - 0.0% Net Change in Fund Balance $ (484,964) $ (655) $ 389 $ (2,776) -813.6% $ (2,776) 0.0% Ending Fund Balance $ 11,517 $ 10,862 $ 11,251 $ 8,475 -24.7% $ 8,475 0.0% 2023-24 2024-25 2025-26 2026-27 % Change 2026-27 % Change 024 - Traffic Mitigation Fund
Actual Actual Estimate
Original
Budget
from 25-26
Estimate
Proposed
Budget
from 26-27
Original
Budget
Revenues
Use of Money and Property $ 1,067 $ 1,326 $ 1,082 $ 1,163 7.5% $ 1,163 0.0% Other Revenue 210 7,866 15,046 - -100.0% - 0.0%
Total Operating Revenue $ 1,277 $ 9,192 $ 16,128 $ 1,163 -92.8% $ 1,163 0.0% Projected Fund Balance
Balance, beginning of FY $ 36,707 $ 37,984 $ 47,176 $ 63,304 34.2% $ 63,304 0.0% Net Change in Fund Balance $ 1,277 $ 9,192 $ 16,128 $ 1,163 -92.8% $ 1,163 0.0% Ending Fund Balance $ 37,984 $ 47,176 $ 63,304 $ 64,467 1.8% $ 64,467 0.0% 2023-24 2024-25 2025-26 2026-27 % Change 2026-27 % Change 025 - Gas Tax Fund
Actual Actual Estimate
Original
Budget
from 25-26
Estimate
Proposed
Budget
from 26-27
Original
Budget
Revenues
Use of Money and Property $ 18,596 $ 22,770 $ 9,607 $ 19,870 106.8% 19,870 0.0% Revenue from Other Agencies 345,052 355,125 353,072 358,268 1.5% 367,180 2.5% Other Revenue - - - - 0.0% - 0.0%
Total Operating Revenue $ 363,648 $ 377,895 $ 362,679 $ 378,138 4.3% 387,050 2.4% Transfer from Reserves - - 159,451 - 0.0% 279,404 100.0% Total Revenue after Transfers $ 363,648 $ 377,895 $ 522,131 $ 378,138 -27.6% 666,454 76.2% Expenditures
Operating & Maintenance $ 113,469 $ 136,706 $ 152,838 $ 122,000 -20.2% 132,000 8.2% Transfers to Other Funds for CIP $ 94,469 $ 360,219 $ 369,293 $ 250,000 100.0% 534,454 113.8% Operating Expenditures and
Transfers Total: $ 207,939 $ 496,925 $ 522,131 $ 372,000 -28.8% $ 666,454 79.2% Projected Fund Balance
Balance, beginning of FY $ 583,150 $ 738,860 $ 619,830 $ 460,379 -25.7% $ 460,379 0.0% Net Change in Fund Balance $ 155,710 $ (119,030) $ - $ 6,138 0.0% $ - 100.0% Ending Fund Balance $ 738,860 $ 619,830 $ 619,830 $ 466,517 -24.7% $ 460,379 -1.3% Less: Transfers from Reserves $ - $ - $ (159,451) $ - 0.0% $ (279,404) 100.0% Final Ending Fund Balance $ 738,860 $ 619,830 $ 460,379 $ 466,517 1.3% $ 180,975 -61.2% 90 of 314
Special Revenue Funds Summary with Fund Balance Analysis 2023-24 2024-25 2025-26 2026-27 % Change 2026-27 % Change 027 - Local Transportation Fund
Actual Actual Estimate
Original
Budget
from 25-26
Estimate
Proposed
Budget
from 26-27
Original
Budget
Revenues
Use of Money and Property $ 10,549 $ 12,521 $ 9,506 $ 10,690 12.5% $ 10,000 -6.5% Revenue from Other Agencies 6,097 4,537 5,598 5,662 1.1% 5,662 0.0% Other Revenue 0 - - - 0.0% - 0.0%
Total Operating Revenue $ 16,646 $ 17,058 $ 15,104 $ 16,352 8.3% $ 15,662 -4.2% Transfer from Other Funds $ 72,000 $ 30,000 $ 32,000 $ 56,148 75.5% $ 56,838 1.2% Transfer from Reserves - - - - 0.0% - 0.0%
Total Revenue after Transfers $ 88,646 $ 47,058 $ 47,104 $ 72,500 83.7% $ 72,500 -3.0% Expenditures
Operating & Maintenance 22,000 22,000 4,500 22,500 400.0% 22,500 0.0% Transfers to CIP 10 - - - 0.0% - 0.0%
Transfer to Reserve - - 50,000 50,000 0.0% 50,000 0.0%
Operating Expenditures plus
Transfers Total: $ 22,010 $ 22,000 $ 54,500 $ 72,500 33.0% $ 72,500 0.0% Projected Fund Balance
Balance, beginning of FY $ 371,285 $ 437,921 $ 462,979 $ 455,583 -1.6% $ 455,583 0.0% Net Change in Fund Balance $ 66,636 $ 25,058 $ (7,396) - -100.0% $ - 0.0% Ending Fund Balance $ 437,921 $ 462,979 $ 455,583 $ 455,583 0.0% $ 455,583 0.0% Transferred to River Trail Reserve $ (50,000) $ (50,000) $ (50,000) $ (50,000) 0.0% $ (50,000) 0.0% Ending River Trail Reserve $ 270,950 $ 320,950 $ 370,950 $ 420,950 13.5% $ 420,950 0.0% Available Fund Balance $ 166,971 $ 142,029 $ 84,633 $ 34,633 -59.1% $ 34,633 0.0% 2023-24 2024-25 2025-26 2026-27 % Change 2026-27 % Change 029 - Transportation Planning Fund
Actual Actual Estimate
Original
Budget
from 25-26
Estimate
Proposed
Budget
from 26-27
Original
Budget
Revenues
Use of Money and Property $ 473 $ 538 $ 4 $ 153 3725.0% $ - -100.0% Revenue from Other Agencies 24,409 22,000 20,884 45,000 115.5% 45,000 0.0% Total Operating Revenue $ 24,882 $ 22,538 $ 20,888 $ 45,153 116.2% 45,000 -0.3% Transfers from Other Funds 3,300 - - - 0.0% - 0.0%
Total Revenue plus Transfers $ 28,182 $ 22,538 $ 20,888 $ 45,153 116.2% $ 45,000 -0.3% Expenditures
Operating & Maintenance 27,709 50,585 26,512 45,000 69.7% 45,000 0.0% Operating Expenditures Total: $ 27,709 $ 50,585 $ 26,512 $ 45,000 69.7% $ 45,000 0.0% Projected Fund Balance
Balance, beginning of FY $ (102,870) $ (102,397) $ (130,443) $ (136,068) 4.3% $ (136,068) 0.0% Net Change in Fund Balance $ 473 $ (28,047) $ (5,624) $ 153 100.0% $ - -100.0% Ending Fund Balance $ (102,397) $ (130,443) $ (136,068) $ (135,915) -0.1% $ (136,068) 0.1% 91 of 314
Special Revenue Funds Summary with Fund Balance Analysis 2023-24 2024-25 2025-26 2026-27 % Change 2026-27 % Change 031 - Measure A Fund
Actual Actual Estimate
Original
Budget
from 25-26
Estimate
Proposed
Budget
from 26-27
Original
Budget
Revenues
Use of Money and Property $ 28,821 $ 34,793 $ 16,858 $ 24,684 0.0% 16,000 0.0% Revenue from Other Agencies 445,492 440,294 442,156 415,266 -6.1% 431,087 3.8% Other Revenue 3,300 - - - 0.0% - 0.0%
Total Operating Revenue $ 477,612 $ 475,087 $ 459,014 $ 439,950 -4.2% 447,087 1.6% Transfer from Reserves - - 361,986 - 0.0% 428,335 0.0%
Total Revenue after Transfers $ 477,612 $ 475,087 $ 821,000 $ 439,950 -4.2% 875,422 1.6% Expenditures
Transfer to Other Funds - Operating 35,300 30,000 32,000 32,000 0.0% 32,000 0.0% Transfer for CIP 503,848 243,815 789,000 383,266 -51.4% 843,422 120.1% Total Expenditures: $ 539,148 $ 273,815 $ 821,000 $ 415,266 -49.4% $ 875,422 110.8% Projected Fund Balance
Balance, beginning of FY $ 867,894 $ 806,358 $ 1,007,630 $ 645,644 -35.9% $ 645,644 0.0% Net Change in Fund Balance $ (61,536) $ 201,272 $ - $ 24,684 100.0% $ - -100.0% Ending Fund Balance $ 806,358 $ 1,007,630 $ 1,007,630 $ 670,328 -33.5% $ 645,644 -3.7% Less: Transfers from Reserves $ - $ - $ (361,986) $ - 0.0% $ (428,335) 0.0% Final Ending Fund Balance $ 806,358 $ 1,007,630 $ 645,644 $ 670,328 3.8% $ 217,309 -67.6% 2023-24 2024-25 2025-26 2026-27 % Change 2026-27 % Change 032 - American Rescue Plan Act
Fund Actual Actual Estimate
Original
Budget
from 25-26
Estimate
Proposed
Budget
from 26-27
Original
Budget
Revenues
Use of Money and Property $ 22,996 $ 863 $ - $ - 0.0% $ - 0.0% Revenue from Other Agencies $ 751,640 $ 267,172 $ - $ - 0.0% $ - 0.0% Total Operating Revenue $ 774,636 $ 268,035 $ - $ - 0.0% - 0.0% Transfer from Reserves - - - - 0.0% - 0.0%
Total Revenue after Transfers $ 774,636 $ 268,035 $ - $ - 0.0% $ - 0.0% Expenditures
Transfers to CIP $ 751,640 $ 268,035 $ - $ - 0.0% $ - 0.0% Total Expenditures: $ 751,640 $ 268,035 $ - $ - 0.0% $ - 0.0% Projected Fund Balance
Balance, beginning of FY $ 10,459 $ 33,455 $ 33,455 $ 33,455 0.0% $ 33,455 0.0% Net Change in Fund Balance $ 22,996 $ - $ - $ - 0.0% $ - 0.0% Ending Fund Balance $ 33,455 $ 33,455 $ 33,455 $ 33,455 0.0% $ 33,455 0.0% Less: Transfers from Reserves $ - $ - $ - $ - 0.0% $ - 0.0% Final Ending Fund Balance $ 33,455 $ 33,455 $ 33,455 $ 33,455 0.0% $ 33,455 0.0% 92 of 314
2023-24
Actual
2024-25
Actual
2025-26
Amended
Budget
2025-26
Estimate
2026-27
Original Budget
% Change
from 25-26
Estimate
2026-27
Proposed
Budget
% Change
from 26-27
Original
General Fund 11,791,822 12,341,182 18,232,065 12,193,330 14,603,028 19.8% 15,864,826 8.6% Enterprise Funds:
005 Wastewater Fund 1,280,610 1,284,198 3,458,664 2,003,031 3,217,544 60.6% 3,243,810 0.8% Wastewater Capital Fund 123,032 268,300 780,000 175,903 780,000 343.4% 810,000 3.8% Water Fund 3,465,304 3,194,940 5,461,506 2,878,651 5,231,603 81.7% 6,123,573 17.0% Water Capital Fund 22,785 223,293 805,000 115,000 1,355,000 1078.3% 1,365,000 0.7% Total Enterprise Funds: 4,891,732 4,970,732 10,505,170 5,172,585 10,584,147 104.6% 11,542,383 9.1% Special Revenue Funds:

Housing Fund 6,527 645 3,000 389 3,000 671.2% 3,000 0.0% Traffic Mitigation Fund 1,277 9,192 1,140 16,128 1,163 -92.8% 1,163 0.0% Gas Tax Fund 363,648 377,895 907,378 522,131 378,138 -27.6% 666,454 76.2% Local Transportation Fund 88,646 47,058 72,500 47,104 72,500 53.9% 72,500 0.0% Transportation Planning 28,182 22,538 45,150 20,888 45,153 116.2% 45,000 -0.3% Measure A 477,612 475,087 1,476,008 821,000 439,950 -46.4% 875,422 99.0% American Rescue Plan Act 774,636 268,035 - - - 0.0% - 0.0% Total Special Revenue: 1,740,528 1,200,450 2,505,176 1,427,639 939,904 -34.2% 1,663,539 77.0% Grand Total: $ 18,424,082 $ 18,512,364 $ 31,242,411 $ 18,793,554 $ 26,127,079 39.0% $ 29,070,748 11.3%

REVENUE BY FUND
FY 2026-27 Mid-Cycle Amendment
006
020
029
032
031
021
023
024
025
027
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5,000,000
10,000,000
15,000,000
20,000,000
25,000,000
30,000,000
35,000,000
2023-24 Actual 2024-25 Est 2025-26 2026-27
Revenue by Fund
General Fund Enterprise Funds Special Revenue Funds
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GENERAL FUND
2023-24
Actual
2024-25
Actual
2025-26
Current Budget
2025-26
Year End Estimate
2026-27
Adopted Budget
2026-27 Proposed
Budget
Fund: 001 - GENERAL FUND
TAXES
001-41005 Property Taxes - Secured 1,882,464 1,976,365 1,976,979 2,015,879 2,052,216 2,142,484 001-41010 Property Taxes - Unsecured 71,938 72,149 76,625 76,056 79,541 80,175 001-41015 Homeowners Exemptions 6,304 6,285 6,300 6,333 6,300 6,300 001-41020 Franchise Fees 398,730 412,016 416,246 393,815 432,131 400,000 001-41025 Sales Tax 3,588,858 3,555,567 3,588,464 3,615,568 3,698,505 3,714,000 001-41035 Transient Occupancy Tax 3,908,296 4,214,770 4,550,000 4,266,955 4,686,500 4,352,294 001-41040 Property Transfer Tax 32,060 35,378 26,000 27,403 26,989 26,989 Taxes Total: 9,888,650 10,272,528 10,640,614 10,402,009 10,982,182 10,722,242

FEES AND PERMITS
001-42010 Zoning Clearance 1,710 1,620 1,125 1,170 1,125 1,125 001-42015 Small Permits 9,850 43,980 9,000 18,330 9,000 9,000 Fees and Permits Total: 11,560 45,600 10,125 19,500 10,125 10,125

REVENUE FROM OTHER AGENCIES
001-43005 Motor Vehicle in Lieu Tax 6,361 8,110 6,007 7,864 6,128 6,128 001-43010 MV License Fee Compensation 618,807 649,027 673,106 695,969 698,751 721,829 001-43015 COPS Grant 186,159 194,663 195,577 201,537 199,489 199,489 001-43040 Beverage Container Grant 5,000 5,000 5,000 5,000 5,000 5,000 001-43055 OTS Grant - 64,836 47,369 48,443 - -
001-44035 Cost Reimbursement 105,183 59,777 - - - -
Revenue from Other Agencies Total: 921,510 981,414 927,059 958,813 909,368 932,446

CHARGES FOR CURRENT SERVICES
001-44005 Buellton Recreation Program 166,183 149,099 160,000 165,222 160,000 160,000 001-44010 Recreation Program 50/50 7,667 5,110 3,500 4,081 3,500 3,500 001-44011 Swim Program 50/50 - - - 5,379 - 5,000
001-44015 Buellton Rec Program Trips 2,675 2,145 2,650 2,450 2,650 2,650 001-44020 Park Reservation Fees 13,720 16,630 12,210 12,720 12,210 12,210 001-44025 Special Event Fee/Temp Use 2,040 1,565 1,585 1,730 1,585 1,585 001-44045 Lease Revenue - Principal 156,612 121,054 121,576 106,940 122,974 122,974 001-44250 Miscellaneous 39,354 24,852 18,400 19,577 18,400 18,400 Charges for Current Services Total: 388,250 320,456 319,921 318,099 321,319 326,319

FINES AND PENALTIES
001-45005 Criminal Fines & Penalties 404 288 300 269 300 300 001-45010 Fines & Fees 12,137 20,670 8,000 21,659 8,000 8,000 001-49532 Code Enforcement Fines 500 9,529 - 5,900 - -
Fines and Penalties Total: 13,041 30,486 8,300 27,828 8,300 8,300

USE OF MONEY AND PROPERTY
001-44105 Interest 567,217 594,548 525,000 456,454 525,000 500,000 001-49010 Rent 1,593 4,350 10,000 10,628 10,000 10,000
Use of Money and Property Total: 568,810 598,898 535,000 467,081 535,000 510,000 11,791,822 12,249,381 12,441,019 12,193,330 12,766,294 12,509,432

OTHER FINANCING SOURCECS
001-44040 Transfer from Reserves (CIP) - - 5,791,046 - 1,836,734 3,355,394 001-49737 Capital Lease Proceeds - 91,801 - -
11,791,822 12,341,182 18,232,065 12,193,330 14,603,028 15,864,826 Mid-Cycle Budget Amendment FY 2026-27

SCHEDULE OF REVENUE BY CATEGORY
TOTAL FUNDING SOURCES (REVENUE):

GENERAL FUND OPERATING REVENUE:
94 of 314
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ENTERPRISE FUNDS
2023-24
Actual
2024-25
Actual
2025-26
Current Budget
2025-26
Year End Estimate
2026-27
Adopted Budget
2026-27 Proposed
Budget
Fund: 005 - WASTEWATER FUND

CHARGES FOR SERVICES
005-44110 Sales 1,224,471 1,237,150 1,560,494 1,565,761 1,207,000 2,379,129 005-44120 Set-Up Fees 555 810 650 600 650 650
005-44125 Late Charges 10,735 8,072 5,000 5,000 5,000 5,000 Charges for Services Total : 1,235,761 1,246,032 1,566,144 1,571,361 1,212,650 2,384,779

USE OF MONEY AND PROPERTY
005-44105 Interest 44,850 34,674 30,000 14,549 30,000 15,000 005-44126 Gain (Loss) on Capital Assets - - - - - -
Use of Money and Property Total : 44,850 34,674 30,000 14,549 30,000 15,000

OTHER REVENUE
005-44250 Miscellaneous - 3,492 - - - -
Other Revenue Total: - 3,492 - - - -
1,280,610 1,284,198 1,596,144 1,585,910 1,242,650 2,399,779

TRANSFERS
005-49652 Transfer from Reserves - - 1,862,520 417,121 1,974,894 844,031 1,280,610 1,284,198 3,458,664 2,003,031 3,217,544 3,243,810 Fund: 006 - WASTEWATER CAPITAL FUND

USE OF MONEY AND PROPERTY
006-44105 Interest - - - - - -
Use of Money and Property Total : - - - - - -

CAPITAL IMPACT FEES
006-44115 Connection Fees 59,536 268,300 - 175,903 - -
Capital Impact Fees Total : 59,536 268,300 - 175,903 - - 59,536 268,300 - 175,903 - -

TRANSFERS FROM RESERVES
006-49652 Transfer in from Reserves - - - - - -

TRANSFERS IN FROM OTHER FUNDS
006-49729 Transfer from Sewer Fund 63,496 - 780,000 - 780,000 810,000 123,032 268,300 780,000 175,903 780,000 810,000
WASTEWATER CAPITAL REVENUE:

WASTEWATER OPERATING REVENUE:

SCHEDULE OF REVENUE BY CATEGORY
Mid-Cycle Budget Amendment FY 2026-27
REVENUE TOTAL PLUS TRANSFERS:

REVENUE TOTAL PLUS TRANSFERS:
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2023-24
Actual
2024-25
Actual
2025-26
Current Budget
2025-26
Year End Estimate
2026-27
Adopted Budget
2026-27 Proposed
Budget
Fund: 020 - WATER FUND

CHARGES FOR SERVICES
020-44120 Set-Up Fees 555 800 650 650 650 650
020-44125 Late Charges 15,393 13,999 5,000 11,811 5,000 5,000 020-44210 Bulk Water 35,925 41,293 25,726 25,709 40,000 25,000 020-44215 Sales 2,571,468 2,693,235 2,657,512 2,691,606 2,430,900 2,858,506 020-44220 Meter Service Installation 1,152 12,510 - - - - 020-44240 Service Reinstatement Fee 100 113 20 186 20 20 020-49656 Hydrant Permits 3,700 4,850 23,839 22,905 1,600 20,000 Charges for Services Total : 2,628,294 2,766,800 2,712,747 2,752,867 2,478,170 2,909,176

USE OF MONEY AND PROPERTY
020-44105 Interest 148,721 156,573 125,000 125,544 125,000 125,000 Use of Money and Property Total : 148,721 156,573 125,000 125,544 125,000 125,000

OTHER REVENUE
020-44250 Miscellaneous 146 3,532 - 241 - -
020-49657 Insurance Refund - Gen Liability - - - - - -
Other Revenue Total: 146 3,532 - 241 - -
2,777,160 2,926,905 2,837,747 2,878,651 2,603,170 3,034,176

TRANSFERS
020-49660 Transfer from Other Funds - 268,035 - - -
020-49661 Transfer from Reserves 688,144 - 2,623,759 - 2,628,433 3,089,397 3,465,304 3,194,940 5,461,506 2,878,651 5,231,603 6,123,573 Fund: 021 - WATER CAPITAL FUND

USE OF MONEY AND PROPERTY
021-44105 Interest - - - - - -
Use of Money and Property Total: - - - - - -

CAPITAL IMPACT FEES
021-44115 Connection Fees 22,785 223,293 - - - -
Capital Impact Fees Total: 22,785 223,293 - - - -
22,785 223,293 - - - -

TRANSFERS FROM RESERVES
021-49652 Transfer in from Reserves - - 105,000 115,000 105,000 115,000

TRANSFERS FROM OTHER FUNDS
021-49732 Transfer in from Water Fund - - 700,000 - 1,250,000 1,250,000 22,785 223,293 805,000 115,000 1,355,000 1,365,000
WATER OPERATING REVENUE:

WATER CAPITAL REVENUE:

REVENUE TOTAL PLUS TRANSFERS:

SCHEDULE OF REVENUE BY CATEGORY
Mid-Cycle Budget Amendment FY 2026-27
REVENUE TOTAL PLUS TRANSFERS:
96 of 314
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SPECIAL REVENUE FUNDS
2023-24
Actual
2024-25
Actual
2025-26
Current Budget
2025-26
Year End Estimate
2026-27
Adopted Budget
2026-27 Proposed
Budget
Fund: 023 - HOUSING FUND

USE OF MONEY AND PROPERTY
023-44105 Interest 6,199 317 220 225 224 224
Use of Money and Property Total: 6,199 317 220 225 224 224

OTHER REVENUE
023-44310 Housing Fees 328 328 - 164 - -
Other Revenue Total: 328 328 - 164 - -
6,527 645 220 389 224 224

TRANSFERS FROM RESERVES
023-44040 Transfer in from Reserves - - 2,780 - 2,776 2,776 6,527 645 3,000 389 3,000 3,000
Fund: 024 - TRAFFIC MITIGATION FUND

USE OF MONEY AND PROPERTY
024-44105 Interest 1,067 1,326 1,140 1,082 1,163 1,163
Use of Money and Property Total: 1,067 1,326 1,140 1,082 1,163 1,163

OTHER REVENUE
024-47010 Traffic Mitigation Fees 210 7,866 - 15,046 - - Other Revenue Total: 210 7,866 - 15,046 - -
1,277 9,192 1,140 16,128 1,163 1,163
Fund: 025 - GAS TAX FUND

USE OF MONEY AND PROPERTY
025-44105 Interest 18,596 22,770 19,480 9,607 19,870 19,870 Use of Money and Property Total: 18,596 22,770 19,480 9,607 19,870 19,870

REVENUE FROM OTHER AGENCIES
025-47110 Surface Transportation Program 68,937 67,940 70,000 68,619 70,000 70,000 025-47116 SB1 - Local Streets & Roads 132,901 140,375 134,962 135,440 137,661 144,733 025-47120 Gas Tax 2105 31,469 31,991 32,746 32,567 33,401 33,280 025-47125 Gas Tax 2106 21,734 21,313 21,444 21,398 21,873 21,768 025-47130 Gas Tax 2107 40,407 42,438 44,691 43,497 45,585 44,481 025-47135 Gas Tax 2107.5 2,000 2,000 2,000 2,000 2,000 2,000 025-47140 Gas Tax 2103/R & T 7360 47,604 49,069 46,812 49,551 47,748 50,918 Revenue from Other Agencies Total: 345,052 355,125 352,655 353,072 358,268 367,180

OTHER REVENUE
025-44035 Cost Reimbursement - - -
Other Revenue Total: - - - - - -
363,648 377,895 372,135 362,679 378,138 387,050

TRANSFERS FROM RESERVES
025-44040 Transfer in from Reserves - - 535,243 159,451 - 279,404 REVENUE TOTAL PLUS TRANSFERS: 363,648 377,895 907,378 522,131 378,138 666,454

SCHEDULE OF REVENUE BY CATEGORY
Mid-Cycle Budget Amendment FY 2026-27
HOUSING REVENUE TOTAL:

TRAFFIC MITIGATION REVENUE TOTAL:

GAS TAX OPERATING REVENUE TOTAL:

REVENUE TOTAL PLUS TRANSFERS:
97 of 314
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~
2023-24
Actual
2024-25
Actual
2025-26
Current Budget
2025-26
Year End Estimate
2026-27
Adopted Budget
2026-27 Proposed
Budget
Fund: 027 - LOCAL TRANSPORTATION FUND

USE OF MONEY AND PROPERTY
027-44105 Interest 10,549 12,521 10,480 9,506 10,690 10,000 Use of Money and Property Total: 10,549 12,521 10,480 9,506 10,690 10,000

REVENUE FROM OTHER AGENCIES
027-47310 LTF - Bikeways 6,097 4,537 5,551 5,598 5,662 5,662 Revenue from Other Agencies Total: 6,097 4,537 5,551 5,598 5,662 5,662

OTHER REVENUE
027-44250 Miscellaneous - - - - - -
Other Revenue Total: - - - - - -
16,646 17,058 16,031 15,104 16,352 15,662

TRANSFERS FROM RESERVES
027-47311 Transfer from Reserves - - - - - -

TRANSFERS FROM OTHER FUNDS
027-47415 Transfer from General Fund 40,000 - 24,469 - 24,148 24,838 027-49690 Transfer from Measure A 32,000 30,000 32,000 32,000 32,000 32,000 Transfers Total : 72,000 30,000 56,469 32,000 56,148 56,838 88,646 47,058 72,500 47,104 72,500 72,500
Fund: 029 - TRANSPORTATION PLANNING FUND

USE OF MONEY AND PROPERTY
029-44105 Interest 473 538 150 4 153 -
Use of Money and Property Total: 473 538 150 4 153 -

REVENUE FROM OTHER AGENCIES
029-47410 STA Funding 24,409 22,000 45,000 20,884 45,000 45,000 Revenue from Other Agencies Total: 24,409 22,000 45,000 20,884 45,000 45,000 24,882 22,538 45,150 20,888 45,153 45,000

TRANSFERS FROM OTHER FUNDS
029-47415 Transfer from General Fund 3,300 - - - - -
28,182 22,538 45,150 20,888 45,153 45,000
Fund: 031 - MEASURE A FUND

USE OF MONEY AND PROPERTY
031-44105 Interest 28,821 34,793 24,200 16,858 24,684 16,000 Use of Money and Property Total: 28,821 34,793 24,200 16,858 24,684 16,000

REVENUE FROM OTHER AGENCIES
031-47510 Measure A 445,492 440,294 442,156 442,156 415,266 431,087 Revenue from Other Agencies Total: 445,492 440,294 442,156 442,156 415,266 431,087

OTHER REVENUE
031-44035 Cost Reimbursement 3,300 - - - - -
Other Revenue Total: 3,300 - - - - -
477,612 475,087 466,356 459,014 439,950 447,087

TRANSFERS FROM RESERVES
031-49736 Transfer from Reserves - - 1,009,652 361,986 - 428,335 477,612 475,087 1,476,008 821,000 439,950 875,422
Fund: 032- AMERICAN RESCUE PLAN ACT (ARPA) FUND

USE OF MONEY AND PROPERTY
032-44105 Interest 22,996 863 - - - -
Use of Money and Property Total: 22,996 863 - - - -

REVENUE FROM OTHER AGENCIES
032-43060 ARPA Funding 751,640 267,172 - - - -
Revenue from Other Agencies Total: 751,640 267,172 - - - - 774,636 268,035 - - - -

SCHEDULE OF REVENUE BY CATEGORY
Mid-Cycle Budget Amendment FY 2026-27
LTF OPERATING REVENUE TOTAL:

OPERATING REVENUE TOTAL:

REVENUE TOTAL PLUS TRANSFERS:

OPERATING REVENUE TOTAL:

OPERATING REVENUE TOTAL:

REVENUE TOTAL PLUS TRANSFERS:

REVENUE TOTAL PLUS TRANSFERS:
98 of 314
Ill
2023-24
Actual
2024-25
Actual
2025-26
Current Budget
2025-26
Year End Estimate
2026-27
Adopted Budget
2026-27 Proposed
Budget
TOTAL GENERAL FUND REVENUES 11,791,822 12,341,182 18,232,065 12,193,330 14,603,028 15,864,826 TOTAL ENTERPRISE REVENUES 4,891,732 4,970,732 10,505,170 5,172,585 10,584,147 11,542,383 TOTAL SPECIAL REVENUES 1,740,528 1,200,450 2,505,176 1,427,639 939,904 1,663,539 GRAND TOTAL 18,424,082 18,512,364 31,242,411 18,793,554 26,127,079 29,070,748 2023-24
Actual
2024-25
Actual
2025-26
Current Budget
2025-26
Year End Estimate
2026-27
Adopted Budget
2026-27 Proposed
Budget
9,888,650 10,272,528 10,640,614 10,402,009 10,982,182 10,722,242 11,560 45,600 10,125 19,500 10,125 10,125
Revenue from Other Agencies 2,494,200 2,070,541 1,772,421 1,780,523 1,733,564 1,781,375 Charges for Current Services 4,252,305 4,333,288 4,598,812 4,642,327 4,012,139 5,620,274 Fines and Penalties 13,041 30,486 8,300 27,828 8,300 8,300 Use of Money and Property 851,082 863,273.60 745,670 644,456 746,784 697,257 Capital Impact Fees 82,321 491,593 - 175,903 - -
Other Revenue 3,984 107,018 - 15,451 - -
Transfer from Other Funds 138,796 298,035 1,536,469 32,000 2,086,148 2,116,838 Transfer from Reserves 688,144 - 11,930,000 1,053,557 6,547,837 8,114,337 Total: $ 18,424,082 $ 18,512,364 $ 31,242,411 $ 18,793,554 $ 26,127,079 $ 29,070,748

REVENUE BY CATEGORY - ALL FUNDS
Mid-Cycle Budget Amendment FY 2026-27

SCHEDULE OF REVENUE BY CATEGORY

REVENUE SUMMARY
Taxes
Fees and Permits
Category
-
1,000
2,000
3,000
4,000
5,000
6,000
7,000
8,000
Taxes Fees and
Permits
Revenue
from Other
Agencies
Charges for
Current
Services
Fines and
Penalties
Use of
Money and
Property
Capital
Impact Fees
Other
Revenue
Transfer from
Other Funds
Transfer from
Reserves
Thousands

REVENUE BY CATEGORY
2023-24
Actual
2024-25
Actual
2025-26 Year End Estimate 2026-27
Adopted Budget
2026-27 Proposed Budget
99 of 314
■ ■ ■ ■ ■
2023-24
Actual
2024-25
Actual
2025-26
Amended
Budget
2025-26
Estimate
2026-27
Original
Budget
% Change
from 25-26
Estimate
2026-27
Proposed
Budget
% Change
from 26-27
Original
Employee Services 3,618,587 3,539,142 4,303,600 4,133,668 4,491,060 9% 4,629,207 3.0% Operating & Maintenance 8,487,715 7,810,824 7,435,487 9,775,339 10,726,996 10% 11,386,848 5.8% Minor Capital 1,480,394 3,152,365 5,489,389 2,032,564 1,989,709 -2% 2,713,869 26.7% Capital Outlay 2,762,308 3,850,281 9,725,645 3,276,400 6,070,000 85% 8,158,270 25.6% Transfer to Other Funds 75,300 30,000 4,287,000 164,950 2,112,000 1180% 2,166,838 2.5% Grand Total: 16,424,304 18,382,612 31,241,121 19,382,921 25,389,765 31% 29,055,031 12.6% Expenditures by Category (All Funds)
FY 2026-27 Mid-Cycle Amendment
-
2,000,000
4,000,000
6,000,000
8,000,000
10,000,000
12,000,000
Employee Services Operating &
Maintenance
Minor Capital Capital Outlay Transfer to Other Funds
Expenditures by Category
2023-24
Actual
2024-25
Actual
2025-26 Amended Budget
2025-26
Estimate
2026-27 Original Budget 2026-27 Proposed Budget
100 of 314
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■ ■ ■
■ • •
2023-24
Actual
2024-25
Actual
2025-26
Amended
Budget
2025-26
Estimate
2026-27
Original
Budget
% Change
from 25-26
Estimate
2026-27
Proposed
Budget
% Change
from 26-27
Original
Employee Services
001-General Fund $ 2,424,201 $ 2,560,618 $ 3,095,879 $ 3,073,071 $ 3,231,202 5.1% $ 3,387,277 4.8% 005-Wastewater Fund 768,380 593,620 659,510 629,707 685,442 8.9% 695,451 1.5% 020-Water Fund 426,006 384,903 548,211 430,889 574,416 33.3% 546,479 -4.9% Total Employee Services: 3,618,587 3,539,142 4,303,600 4,133,668 4,491,060 8.6% 4,629,207 3.1% Operating & Maintenance
001-General Fund 5,020,234 4,035,713 4,569,683 6,203,485 6,887,207 11.0% 7,218,895 4.8% 005-Wastewater Fund 1,028,082 1,321,788 1,208,012 1,270,304 1,227,102 -3.4% 1,388,359 13.1% 006-Wastewater Capital 69,987 107,031 80,000 110,000 80,000 -27.3% 110,000 37.5% 020-Water Fund 1,614,121 2,025,721 1,280,292 1,892,701 2,235,187 18.1% 2,352,094 5.2% 021-Water Capital 100,623 112,014 105,000 115,000 105,000 -8.7% 115,000 9.5% 023-Housing Fund 491,491 1,300 3,000 - 3,000 #DIV/0! 3,000 0.0% 025-Gas Tax Fund 113,469 136,706 122,000 152,838 122,000 -20.2% 132,000 8.2% 027-Local Transportation Fund 22,000 22,000 22,500 4,500 22,500 400.0% 22,500 0.0% 029-Transportation Planning 27,709 50,585 45,000 26,512 45,000 69.7% 45,000 0.0% Total Operating & Maintenance: 8,487,715 7,812,859 7,435,487 9,775,339 10,726,996 9.7% 11,386,848 6.2% Minor Capital
001-General Fund 1,454,793 3,145,952 5,439,389 1,993,839 1,942,709 -2.6% 2,663,869 37.1% 005-Wastewater Fund 12,801 3,206 25,000 20,070 25,000 24.6% 25,000 0.0% 006-Wastewater Capital - - - - - 0.0% - 0.0%
020-Water Fund 12,801 3,206 25,000 18,655 22,000 17.9% 25,000 13.6% 021-Water Capital - - - - - 0.0% - 0.0%
Total Minor Capital: 1,480,394 3,152,365 5,489,389 2,032,564 1,989,709 -2.1% 2,713,869 36.4% Capital Outlay
001-General Fund 1,412,341 2,978,212 5,127,114 1,847,729 1,836,734 -0.6% 2,555,394 39.1% 005-Wastewater Fund - - 11,142 - 500,000 0.0% 325,000 -35.0% 006-Wastewater Capital - - 700,000 270,378 700,000 158.9% 700,000 0.0% 020-Water Fund - - 958,003 - 1,150,000 0.0% 1,950,000 69.6% 021-Water Capital - - 700,000 - 1,250,000 #DIV/0! 1,250,000 0.0% 025-Gas Tax Fund 94,469 360,219 785,378 369,293 250,000 -32.3% 534,454 113.8% 027-Local Transportation Fund 10 - - - - 0.0% - 0.0%
031-Measure A Fund 503,848 243,815 1,444,008 789,000 383,266 -51.4% 843,422 120.1% 032-ARPA Fund 751,640 268,035 - - - #DIV/0! - 0.0%
Total Capital Outlay: 2,762,308 3,850,281 9,725,645 3,276,400 6,070,000 85.3% 8,158,270 34.4% Transfer to Other Funds
001-General Fund 40,000 - - - - #DIV/0! 24,838
005-Wastewater Fund - - 1,555,000 82,950 780,000 840.3% 810,000 3.8% 006-Wastewater Capital - - - - - 0.0% - 0.0%
020-Water Fund - - 2,650,000 - 1,250,000 #DIV/0! 1,250,000 0.0% 021-Water Capital - - - - - 0.0% - 0.0%
027-Local Transportation Fund - - 50,000 50,000 50,000 0.0% 50,000 0.0% 031-Measure A Fund 35,300 30,000 32,000 32,000 32,000 0.0% 32,000 0.0% Total Transfer to Other Funds: 75,300 30,000 4,287,000 164,950 2,112,000 1180.4% 2,166,838 2.6% Grand Total: $ 16,424,304 $ 18,384,647 $ 31,241,121 $ 19,382,921 $ 25,389,765 31.0% $ 29,055,031 14.4% Expenditures by Category (All Funds)
FY 2026-27 Mid-Cycle Amendment
101 of 314
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FY 2026-27 Mid-Cycle Amendment
Fund
001 162,500 200,668 242,538 238,475 232,609 -4.1% 227,806 -2.1% 001 357,218 376,622 504,707 464,981 476,559 -5.6% 541,776 13.7% 001 156,080 220,805 268,385 264,313 236,220 -12.0% 276,347 17.0% 001 164,977 207,904 212,000 213,484 218,360 3.0% 220,000 0.8% 001 2,870,995 4,445,055 7,313,649 3,970,043 3,838,006 -47.5% 4,695,613 22.3% 001 242,588 303,396 375,905 378,554 418,078 11.2% 459,922 10.0% 001 3,002,574 3,251,306 3,644,759 3,578,418 3,824,340 4.9% 3,849,911 0.7% 001 203,288 229,069 308,288 314,743 315,186 2.2% 380,274 20.7% 001 618,456 661,943 1,504,615 859,073 884,192 -41.2% 1,541,959 74.4% 001 66,131 58,091 70,000 58,845 70,000 0.0% 70,000 0.0% 001 300,831 137,546 425,500 241,925 385,500 -9.4% 385,500 0.0% 001 530,339 518,998 579,120 463,809 581,500 0.4% 581,500 0.0% 001 139,918 226,912 293,550 180,286 267,750 -8.8% 268,800 0.4% 001 - - - - - 0.0% - 0.0%
001 871,050 1,144,141 1,323,993 987,860 1,189,685 -10.1% 1,218,400 2.4% 001 664,624 736,003 1,165,056 903,316 959,868 -17.6% 1,132,464 18.0% 10,351,568 12,718,460 18,232,065 13,118,125 13,897,852 -23.8% 15,850,272 14.0% [1] 001 (1,412,341) (2,978,212) (5,087,114) (1,847,729) (1,836,734) -63.9% (2,555,394) 39.1% 8,939,228 9,740,248 13,144,951 11,270,396 12,061,118 7.0% 13,294,878 10.2% Fund
005 1,809,262 1,918,615 3,458,664 2,003,031 3,217,544 -7.0% 3,243,810 0.8% 006 69,987 107,031 780,000 380,378 780,000 0.0% 810,000 3.8% 020 2,052,928 2,413,830 5,461,506 2,342,245 5,231,603 -4.2% 6,123,573 17.0% 021 100,623 112,014 805,000 115,000 1,355,000 68.3% 1,365,000 0.7% 4,032,799 4,551,491 10,505,170 4,840,654 10,584,147 0.8% 11,542,383 9.1% [2] 005 - - (775,000) - (1,280,000) 65.2% (1,135,000) -11.3% [2] 006 - - (780,000) (270,378) (700,000) -10.3% (700,000) 0.0% 1,879,249 2,025,647 3,458,664 2,113,031 2,017,544 -41.7% 2,218,810 10.0% [3] 020 - - (1,950,000) - (2,400,000) 100.0% (3,200,000) 33.3% [3] 021 - - (700,000) - (1,250,000) 78.6% (1,250,000) 0.0% 2,153,550 2,525,845 3,616,506 2,457,245 2,936,603 -18.8% 3,038,573 3.5% Fund
023 491,491 1,300 3,000 - 3,000 100.0% 3,000 0.0%
025 207,939 496,925 907,378 522,131 372,000 -59.0% 666,454 79.2% 027 22,010 22,000 72,500 54,500 72,500 0.0% 72,500 0.0% 029 27,709 50,585 45,000 26,512 45,000 0.0% 45,000 0.0% 031 539,148 273,815 1,476,008 821,000 415,266 -71.9% 875,422 110.8% 032 751,640 268,035 - - - -100.0% - 100.0%
2,039,936 1,112,661 2,503,886 1,424,142 907,766 -63.7% 1,662,376 83.1% [4] 025 - (360,219) (785,378) (369,293) (250,000) -68.2% (534,454) 113.8% 207,939 136,706 122,000 152,838 122,000 0.0% 132,000 8.2% [5] 027 (10) - - - - 0.0% - 0.0%
22,000 22,000 72,500 54,500 72,500 0.0% 72,500 0.0%
[6] 031 (503,848) (243,815) (1,444,008) (789,000) (383,266) -73.5% (843,422) 120.1% 247,792 24,221 (1,444,008) (789,000) 32,000 -102.2% 32,000 0.0% [7] 032 (751,640) (268,035) - - - -100.0% - 100.0%
(751,640) (268,035) - - - -100.0% - 100.0%
16,424,304 18,382,612 31,241,121 19,382,921 25,389,765 -18.7% 29,055,031 14.4% 2025-26
Budget
2025-26
Budget
LESS: Transfer for CIP
ARPA Fund Operating Expenditures:

ALL FUNDS TOTAL
SPECIAL REVENUE FUNDS OPERATING EXPENDITURE ANALYSIS:

Measure A Fund Operating Expenditures:

LESS: Reserve Transfer for CIP
LESS: Reserve Transfer for CIP
Gas Tax Fund Operating Expenditures:
2026-27
Proposed
Budget
2026-27
Original
Budget
Description

ENTERPRISE FUNDS
701 - WASTEWATER OPERATING [2]
702 - WASTEWATER CAPITAL [2]
401 - CITY COUNCIL
510 - LEISURE SERVICES - LIBRARY
511 - RECREATION
550 - PW - STREET LIGHTS
402 - CITY MANAGER
403 - CITY CLERK/HUMAN RESOURCES
404 - CITY ATTORNEY
410 - NON-DEPARTMENTAL [1]
420 - FINANCE
501 - PUBLIC SAFETY - POLICE/FIRE
FOOTNOTES:
2024-25
Actual
2025-26
Year-End
Estimate
2026-27
Original
Budget
LESS: Reserve Transfer for CIP
2023-24
Description Actual
2023-24
Actual
LESS: Reserve Transfer for CIP
General Fund Operating Expenditures:

LESS: Reserve Transfer for CIP
Sewer Fund Operating Expenditures:

LESS: Reserve Transfer for CIP
Water Fund Operating Expenditures:

ENTERPRISE FUNDS TOTAL:

FOOTNOTES:

EXPENDITURE SUMMARY ALL - FUNDS
2023-24
Actual
2024-25
Actual
2025-26
Year-End
Estimate
2026-27
Original
Budget
2026-27
Proposed
Budget
Description
GENERAL FUND 2025-26
Budget
551 - STORM WATER [1]
LTF Fund Operating Expenditures:
580 - HOUSING
SPECIAL REVENUE FUNDS TOTAL:
601 - WATER [3]
602 - WATER CAPITAL [3]
ENTERPRISE FUNDS OPERATING EXPENDITURE ANALYSIS:
557 - TRANSPORTATION PLANNING
567 - AMERICAN RESCUE PLAN ACT [7]
FOOTNOTES:

LESS: Reserve Transfer to Capital
LESS: Reserve Transfer to Capital
560 - MEASURE A [6]
559 - LOCAL TRANSPORTATION FUND [5]
553 - 557 GAS TAX [4]

SPECIAL REVENUE FUNDS
% Change
from 26-27
Original
% Change
from 25-26
Budget
% Change
from 26-27
Original
% Change
from 25-26
Budget
% Change
from 26-27
Original
2026-27
Proposed
Budget
% Change
from 25-26
Budget
GENERAL FUND OPERATING EXPENDITURE ANALYSIS:
552 - PW - PARKS
556 - PW - LANDSCAPE MAINTENANCE
557 - PW - ENGINEERING
558 - PW - GENERAL
565 - PLANNING
GENERAL FUND TOTAL:
2024-25
Actual
2025-26
Year-End
Estimate
102 of 314
103 of 314
General Fund
Departmental
Summaries
DEPARTMENT: 401/CITY COUNCIL
FY 2026-27 Mid-Cycle Amendment

DEPARTMENT SUMMARY
2023-24
Actual
2024-25
Actual
2025-26
Amended
Budget
2025-26
Year-End
Estimate
2026-27
Original
Budget
2026-27
Proposed
Amendment
$ 137,619 $ 150,757 167,038$ $ 177,003 $ 171,359 $ 168,056 $ 24,881 $ 45,788 $ 71,500 $ 59,189 $ 56,250 $ 59,250
$ - $ 4,124 $ 4,000 $ 2,283 $ 5,000 $ 500
$ 162,500 $ 200,668 242,538$ $ 238,475 $ 232,609 $ 227,806 FUND 001- GENERAL
Employee Services
Operating & Maintenance
Minor Capital
Department Total
$-
$50,000
$100,000
$150,000
$200,000
$250,000
$300,000
2023-24 Actual 2024-25 Actual 2025-26
Amended Budget
2025-26
Year-End Estimate
2026-27 Original
Budget
2026-27
Proposed
Amendment
City Council Expenditure Graph
$-
$50,000
$100,000
$150,000
$200,000
$250,000
$300,000
Employee Services Operating & Maintenance Minor Capital Department Total City Council Expenditure by Category
2023-24 Actual 2024-25 Actual 2025-26
Amended Budget
2025-26
Year-End Estimate
2026-27 Original Budget 2026-27
Proposed Amendment
104 of 314
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111 I .• 1111 ____ I
• • • • • •
City Council
Account: 001-401
FY 2026-27 Mid-Cycle Amendment
2023-24
Actual
2024-25
Actual
2025-26
Amended
Budget
2025-26
Year-End
Estimate
2026-27
Original
Budget
2026-27
Proposed
Amendment
62,472 70,632 81,434 84,639 83,709 73,907
34,200 31,000 34,200 33,100 34,200 34,200
4,500 4,050 4,500 4,350 4,500 5,604
1,646 1,665 1,722 1,944 1,722 1,665
47 45 794 45 794 53
13,323 14,321 17,051 17,463 17,242 13,172
1,997 11,270 14,755 14,644 15,033 15,165
15,603 13,679 7,870 16,093 9,311 20,030
3,789 4,054 4,671 4,685 4,807 4,219
41 40 41 40 41 41
EMPLOYEE SERVICES SUBTOTAL: 137,619 150,757 167,038 177,003 171,359 168,056 1,560 18,922 40,000 38,072 22,000 22,000
1,130 5,493 5,000 - 5,500 5,500
18,083 18,175 20,000 14,440 22,000 25,000
2,222 893 4,000 3,709 4,200 4,200
326 564 500 891 550 550
1,561 1,741 2,000 2,077 2,000 2,000
OPERATING & MAINTENANCE SUBTOTAL: 24,881 45,788 71,500 59,189 56,250 59,250 - - - - - -
- 4,124 4,000 2,283 5,000 500
MINOR CAPITAL SUBTOTAL: - 4,124 4,000 2,283 5,000 500
162,500 200,668 242,538 238,475 232,609 227,806
[1] Includes Special Election Expense in FY 2025-26
61130 Office Supplies

MINOR CAPITAL
72200 Office Furniture
72300 Computer Equipment
401 - CITY COUNCIL TOTAL:
67705 Telephone
60210 Computer Maintenance & Software
60710 Travel & Training
60900 Miscellaneous
60013 Election Expense
50200 PERS Retirement
50300 Workers Compensation
50400 Medical Benefit
50410 Employer Paid DCP
50500 Group Life Ins Benefit

OPERATING & MAINTENANCE
50025 Council Car Allowance
50120 Employer SS/MC
50130 UI & Employee Training Tax
50020 Council Salaries

DEPARTMENT EXPENDITURES

EMPLOYEE SERVICES
50000 Salaries
[1]
105 of 314
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FUND 001- GENERAL
FY 2026-27 Mid-Cycle Amendment
2025-26
Amended
Budget
2026-27
Original
Budget
2026-27
Proposed
Amendment

1.00 1.00 1.00

4.00 4.00 4.00

0.40 0.40 0.40

5.40 5.40 5.40
Staff Salaries $ 81,434 $ 83,709 $ 73,907
Includes 40 percent of City Clerk Salary.

Council Salaries $ 34,200 $ 34,200 $ 34,200
Car Allowance $ 4,500 $ 4,500 $ 5,604
Employer SS/MC $ 1,722 $ 1,722 $ 1,665
Federal law requires Medicare payments paid by both the City and employee.

UI & Employee Training Tax $ 794 $ 794 $ 53
PERS Retirement $ 17,051 $ 17,242 $ 13,172
Represents the allocation of Public Employees Retirement System (PERS) employer cost.

Workers Compensation $ 14,755 $ 15,033 $ 15,165
Reflects cost to provide worker's compensation coverage.

Medical Benefit $ 7,870 $ 9,311 $ 20,030
Employer Paid DCP $ 4,671 $ 4,807 $ 4,219
Group Life Insurance Benefit $ 41 $ 41 $ 41
Reflects annual life insurance cost as employee benefits.

Election Expense $ 40,000 $ 22,000 $ 22,000
50130
Reflects the annual unemployment insurance coverage paid to the California Employment Development Department for the five council members and City Clerk. 50200
50300
50400
50410
Reflects the City's contribution towards the employee's deferred compensation program for the City Clerk.
50500

OPERATING AND MAINTENANCE
60013
Includes dental/vision insurance and health insurance paid per month by the City for full-time employees.

Reflects anticipated costs related to the City election to be held in November 2026. 50120
DEPARTMENT: 401/CITY COUNCIL

EXPENDITURE DETAIL NARRATIVE

EMPLOYEE SERVICES
Council Members (4)
City Clerk
Total:
50000
50020
50025
Mayor
Includes individual stipends totaling $550 per month per City Council member and $650 per month for the Mayor.

Includes individual councilmember car allowance totaling $75 per month and allocation of car allowance benefit for City Clerk.

Benefits:
106 of 314
- -----
EXPENDITURE NARRATIVE (continued) DEPARTMENT: 401/CITY COUNCIL 2025-26
Amended
Budget
2026-27
Original
Budget
2026-27
Proposed
Amendment
Computer Maintenance & Software $ 5,000 $ 5,500 $ 5,500 Reflects annual computer maintenance costs.

Travel & Training $ 20,000 $ 22,000 $ 25,000
Miscellaneous $ 4,000 $ 4,200 $ 4,200
Office Supplies $ 500 $ 550 $ 550
Reflects costs for department office supplies.

Telephone $ 2,000 $ 2,000 $ 2,000
Reflects cost of telephone services for the City Council.

Office Furniture $ - $ - $ -
Reflects acquisition of furniture for the City Council.

Computer Equipment $ 4,000 $ 5,000 $ 500
Reflects acquisition of laptop for the City Council.
72300
Reflects attendance at League of California Cities (LOCC) conferences, Channel Counties Division (LOCC) meetings, Council of Government meetings and miscellaneous seminars for the Mayor and Council Members.
60900
Provides for unexpected expenditures incurred during the year along with purchasing various supplies, materials, etc.
61130

MINOR CAPITAL
72200
67705
60710
60210
107 of 314
DEPARTMENT: 402/CITY MANAGER
FY 2026-27 Mid-Cycle Amendment

DEPARTMENT SUMMARY
2023-24
Actual
2024-25
Actual
2025-26
Amended
Budget
2025-26
Year-End
Estimate
2026-27
Original
Budget
2026-27
Proposed
Amendment
$ 347,028 $ 365,902 $ 491,782 $ 452,554 $ 465,084 $ 530,301 $ 10,190 $ 9,428 $ 10,650 $ 11,345 $ 10,700 $ 10,700
$ - $ 1,292 $ 2,275 $ 1,082 $ 775 $ 775
$ 357,218 $ 376,622 $ 504,707 $ 464,981 $ 476,559 $ 541,776 Minor Capital
Department Total
FUND 001- GENERAL
Employee Services
Operating & Maintenance
$-
$100,000
$200,000
$300,000
$400,000
$500,000
$600,000
2023-24 Actual 2024-25 Actual 2025-26
Amended Budget
2025-26
Year-End Estimate
2026-27 Original
Budget
2026-27
Proposed
Amendment
City Manager Expenditure Graph
$-
$100,000
$200,000
$300,000
$400,000
$500,000
$600,000
Employee Services Operating & Maintenance Minor Capital Department Total City Manager Expenditures by Category
2023-24 Actual 2024-25 Actual 2025-26
Amended Budget
2025-26
Year-End Estimate
2026-27 Original Budget 2026-27
Proposed Amendment
108 of 314
or-
·1 ODD I D
'
'
-•
.............................................................................. ------ • • •
• • •
City Manager
Account: 001-402
FY 2026-27 Mid-Cycle Amendment
2023-24
Actual
2024-25
Actual
2025-26
Amended
Budget
2025-26
Year-End
Estimate
2026-27
Original
Budget
2026-27
Proposed
Amendment
239,543 258,842 343,185 319,804 321,524 355,275
4,092 4,692 4,925 4,961 5,072 5,987
4,800 4,800 6,400 6,400 4,800 7,200
3,626 4,080 4,112 4,809 3,858 5,256
118 197 339 149 342 309
45,029 49,679 61,390 55,190 57,766 64,803
9,983 2,296 4,372 4,339 4,454 4,493
26,444 26,418 46,465 39,604 47,851 65,927
13,290 14,786 20,415 17,171 19,256 20,885
104 113 179 128 161 166
EMPLOYEE SERVICES SUBTOTAL: 347,028 365,902 491,782 452,554 465,084 530,301 - 125 125 171 125 125
1,600 1,829 2,300 1,938 2,350 2,350
8,170 6,895 7,725 9,161 7,725 7,725
420 536 500 75 500 500
- 42 - - - -
OPERATING & MAINTENANCE SUBTOTAL: 10,190 9,428 10,650 11,345 10,700 10,700 - - 775 - 775 775
- 1,292 1,500 1,082 - -
MINOR CAPITAL SUBTOTAL: - 1,292 2,275 1,082 775 775
357,218 376,622 504,707 464,981 476,559 541,776
[1]
402 - CITY MANAGER TOTAL:
61130 Office Supplies

MINOR CAPITAL
72200 Office Furniture
60710 Travel & Training
60900 Miscellaneous
72300 Computer Equipment
50500 Group Life Ins Benefit

OPERATING & MAINTENANCE
60650 Membership & Publication
Workers Compensation
50400 Medical Benefit
50410 Employer Paid DCP

DEPARTMENT EXPENDITURES

EMPLOYEE SERVICES
50000 Salaries
Includes 50% of Administrative Analyst salary. Position is currenly filled through a staffing agency. 50015 Assistant City Manager Pay
50025 Car Allowance
50120 Employer SS/MC
50130 UI & Employee Training Tax
60210 Computer Maintenance & Software
50200 PERS Retirement
50300
[1]
109 of 314
- r
I I I I 1 I I
FUND 001- GENERAL
FY 2026-27 Mid-Cycle Amendment
2025-26
Amended
Budget
2026-27
Original
Budget
2026-27
Proposed
Amendment

1.00 1.00 1.00

0.10 0.10 0.10
Administrative Analyst - 0.50 0.50

1.10 1.60 1.60
Staff Salaries $ 343,185 $ 321,524 $ 355,275
Assistant City Manager Pay $ 4,925 $ 5,072 $ 5,987
Includes 3% of Department Director's salary as they shadow the City Manager.

Car Allowance $ 6,400 $ 4,800 $ 7,200
Includes car allowance for City Manager.

Benefits:

Employer SS/MC $ 4,112 $ 3,858 $ 5,256
Federal law requires Medicare payments paid by both the City and employee.

UI & Employee Training Tax $ 339 $ 342 $ 309
PERS Retirement $ 61,390 $ 57,766 $ 64,803
Represents the allocation of Public Employees Retirement System (PERS) employer cost.

Workers Compensation $ 4,372 $ 4,454 $ 4,493
Reflects cost to provide worker's compensation coverage.

Medical Benefit $ 46,465 $ 47,851 $ 65,927
Employer Paid DCP $ 20,415 $ 19,256 $ 20,885
Reflects the City's contribution towards the employee's deferred compensation program.

Group Life Insurance Benefit $ 179 $ 161 $ 166
Reflects annual life insurance cost as employee benefits.

Computer Maintenance & Software $ 125 $ 125 $ 125
Reflects annual computer maintenance costs.
50200
Reflects the annual unemployment insurance coverage paid to the California Employment Development Department for the City Manager.
50300
50400
Includes dental/vision insurance and medical insurance paid per month by the City for the City Manager.
50410
50500

OPERATING AND MAINTENANCE
60210
50120
50130
50025
50015
DEPARTMENT: 402/CITY MANAGER

EXPENDITURE DETAIL NARRATIVE

EMPLOYEE SERVICES
City Manager
Includes City Manager Salary, 10% of the Administrative Assistant Salary and 50% of Administrative Analyst Salary.

Administrative Assistant
Total:
50000
110 of 314
EXPENDITURE NARRATIVE (continued) DEPARTMENT: 402/CITY MANAGER 2025-26
Amended
Budget
2026-27
Original
Budget
2026-27
Proposed
Amendment
Membership & Publication $ 2,300 $ 2,350 $ 2,350
Travel & Training $ 7,725 $ 7,725 $ 7,725
Miscellaneous $ 500 $ 500 $ 500
Office Supplies $ - $ - $ -
Reflects costs for department office supplies.

Office Furniture $ 775 $ 775 $ 775
Reflects acquisition of furniture for the City Manager.

Computer Equipment $ 1,500 $ - $ -
Reflects acquisition of laptop or computer for the City Manager. 72200
72300
60900
60650
Includes membership to California City Management Foundation, International City/County Management, CA Association for Local Economic Development, and subscription to Pacific Coast Business Times.
60710
Reflects attendance at League of California Cities (LOCC) conferences, Channel Counties Division (LOCC) meetings, City Manager's Luncheons and miscellaneous meetings and training seminars for the City Manager.

Provides for unexpected expenditures incurred during the year along with purchasing various supplies, materials, etc.
61130

MINOR CAPITAL
111 of 314
FUND 001- GENERAL DEPARTMENT: 403/CITY CLERK AND HUMAN RESOURCES FY 2026-27 Mid-Cycle Amendment

DEPARTMENT SUMMARY
2023-24
Actual
2024-25
Actual
2025-26
Amended
Budget
2025-26
Year-End
Estimate
2026-27
Original
Budget
2026-27
Proposed
Amendment
$ 138,797 $ 159,581 235,835$ $ 232,337 $ 208,320 $ 237,347 $ 16,759 $ 61,224 $ 30,550 $ 30,487 $ 25,400 $ 36,500
$ 524 $ - $ 2,000 $ 1,489 $ 2,500 $ 2,500
Department Total $ 156,080 $ 220,805 268,385$ $ 264,313 $ 236,220 $ 276,347 Employee Services
Operating & Maintenance
Minor Capital
$-
$50,000
$100,000
$150,000
$200,000
$250,000
$300,000
2023-24 Actual 2024-25 Actual 2025-26
Amended Budget
2025-26
Year-End Estimate
2026-27 Original
Budget
2026-27
Proposed
Amendment
CIty Clerk/HR Expenditure Graph
$-
$50,000
$100,000
$150,000
$200,000
$250,000
$300,000
Employee Services Operating & Maintenance Minor Capital Department Total City Clerk/Human Resources Expenditures by Category
2023-24 Actual 2024-25 Actual 2025-26
Amended Budget
2025-26
Year-End Estimate
2026-27 Original Budget 2026-27
Proposed Amendment
112 of 314
- -------
.......................................................................... " • .................... ······· .................. .
. 1 •••• ----I ■ ■ ■ ■ ■ ■
City Clerk/Human Resources
Account: 001-403
FY 2026-27 Mid-Cycle Amendment
2023-24
Actual
2024-25
Actual
2025-26
Amended
Budget
2025-26
Year-End
Estimate
2026-27
Original
Budget
2026-27
Proposed
Amendment
99,667 118,528 173,776 170,658 149,462 169,486
- - - - - 1,656
- - - - - -
1,674 1,919 2,608 2,819 2,087 2,482
77 84 125 123 125 339
19,139 21,443 27,488 26,770 25,867 20,100
2,995 1,566 2,323 2,305 2,367 2,388
9,580 9,706 19,712 20,430 19,817 31,263
5,600 6,260 9,686 9,130 8,509 9,522
66 75 117 101 86 111
EMPLOYEE SERVICES SUBTOTAL: 138,797 159,581 235,835 232,337 208,320 237,347 3,958 2,386 4,000 7,302 4,000 6,000
3,691 1,738 4,000 3,642 4,000 4,000
421 - 1,000 430 1,000 1,000
4,380 3,912 3,800 3,015 4,000 4,000
898 380 1,000 984 1,000 1,000
2,437 6,005 14,750 14,273 9,000 15,000
- 78 250 125 300 2,000
611 353 550 382 600 2,000
363 46,372 1,200 334 1,500 1,500
OPERATING & MAINTENANCE SUBTOTAL: 16,759 61,224 30,550 30,487 25,400 36,500 - - - - - -
524 - 2,000 1,489 2,500 2,500
MINOR CAPITAL SUBTOTAL: 524 - 2,000 1,489 2,500 2,500
156,080 220,805 268,385 264,313 236,220 276,347
[1] Includes 50% of Administrative Analyst salary. Position is currently filled through a staffing agency. [2] Succession Planning: Tuition for Human Resource Academy and Masters Program. [3] FY 2024-25 includes $60,000 budgeted for a Salary and Compensation Study. 403 - CITY CLERK/HUMAN RESOURCES TOTAL:
60012 Code Updates
60520 Advertising - Legal

MINOR CAPITAL
72200 Office Furniture
72300 Computer Equipment
60710 Travel & Training
60900 Miscellaneous
67370 H/R Expense
50500 Group Life Ins Benefit

OPERATING & MAINTENANCE
60210 Computer Maintenance & Software
60650 Membership & Publication
60022 Recruitment Expense
61130 Office Supplies
50300 Workers Compensation
50400 Medical Benefit
50410 Employer Paid DCP
50120 Employer SS/MC
50130 UI & Employee Training Tax
50200 PERS Retirement
50030 Hourly Employee

DEPARTMENT EXPENDITURES

EMPLOYEE SERVICES
50000 Salaries
50025 Car Allowance
[1]
[2]
[3]
113 of 314
r
I I I I 1 I 1
FUND 001- GENERAL
FY 2026-27 Mid-Cycle Amendment
2025-26
Amended
Budget
2026-27
Original
Budget
2026-27
Proposed
Amendment

0.60 0.60 0.60

0.15 0.15 0.15
Administrative Analyst - 0.10 0.10

0.75 0.85 0.85
Staff Salaries $ 173,776 $ 149,462 $ 169,486
Car Allowance $ - $ - $ 1,656
Includes car allowance for City Clerk
Hourly Employee $ - $ - $ -
Includes hiring a part-time employee to scan ordinances, resolutions, etc.

Benefits:

Employer SS/MC $ 2,608 $ 2,087 $ 2,482
Federal law requires Medicare payments paid by both the City and employee.

UI & Employee Training Tax $ 125 $ 125 $ 339
PERS Retirement $ 27,488 $ 25,867 $ 20,100
Represents the allocation of Public Employees Retirement System (PERS) employer cost.

Workers Compensation $ 2,323 $ 2,367 $ 2,388
Reflects cost to provide worker's compensation coverage.

Medical Benefit $ 19,712 $ 19,817 $ 31,263
Employer Paid DCP $ 9,686 $ 8,509 $ 9,522
Reflects the City's contribution towards the employee's deferred compensation program.

Group Life Insurance Benefit $ 117 $ 86 $ 111
Reflects annual life insurance cost as employee benefits.

Code Updates $ 4,000 $ 4,000 $ 6,000
Includes Buellton Municipal Code and Santa Barbara County Code updates.

Recruitment Expense $ 4,000 $ 4,000 $ 4,000
Reflects expenses related to new employee recruitment.

Computer Maintenance & Software $ 1,000 $ 1,000 $ 1,000 Reflects annual computer maintenance costs.
60022
60210
60012
50000
50120
50130
Reflects the annual unemployment insurance coverage paid to the California EDD . 50200
50300
50400
Includes dental/vision insurance and medical insurance paid per month by the City for full-time employees.
50410
50500

OPERATING AND MAINTENANCE
50300
Includes 60% of the City Clerk salary and 15% of the Administrative Assistant salary and 10% of Administrative Analyst salary.
50025
DEPARTMENT: 403/CITY CLERK & HR

EXPENDITURE DETAIL NARRATIVE

EMPLOYEE SERVICES
Total:

City Clerk
Administrative Assistant
114 of 314
EXPENDITURE NARRATIVE (continued) DEPARTMENT: 403/CITY CLERK & HR 2025-26
Amended
Budget
2026-27
Original
Budget
2026-27
Proposed
Amendment
Advertising - Legal $ 3,800 $ 4,000 $ 4,000
Includes publications for on-going City codes, public hearing, council meetings etc.

Membership & Publication $ 1,000 $ 1,000 $ 1,000
Travel & Training $ 14,750 $ 9,000 $ 15,000
Miscellaneous $ 250 $ 300 $ 2,000
Office Supplies $ 550 $ 600 $ 2,000
Reflects costs for department office supplies.

H/R Expense $ 1,200 $ 1,500 $ 1,500
Reflects costs associated with current employee random testing.

Office Furniture $ - $ - $ -
Reflects acquisition of furniture for the City Clerk.

Computer Equipment $ 2,000 $ 2,500 $ 2,500
Reflects acquisition of laptop or computer for the City Clerk. 67370
72300
60520
61130

MINOR CAPITAL
72200
60710
Reflects attendance at conferences, seminars, courses and relation training programs including books and training material.
60900
Provides for unexpected expenditures incurred during the year along with purchasing various supplies, materials, etc.
60650
Includes dues for the City Clerk for the International Institute of Municipal Clerks Association; California City Clerks Association;Society for Human Resources. 115 of 314
DEPARTMENT: 404/CITY ATTORNEY
FY 2026-27 Mid-Cycle Amendment

DEPARTMENT SUMMARY
2023-24
Actual
2024-25
Actual
2025-26
Amended
Budget
2025-26
Year-End
Estimate
2026-27
Original
Budget
2026-27
Proposed
Amendment
$ - $ - $ - $ - $ - $ -
$ 164,977 $ 207,904 212,000$ $ 213,484 $ 218,360 $ 220,000 $ - $ - $ - $ - $ - $ -
$ 164,977 $ 207,904 212,000$ $ 213,484 $ 218,360 $ 220,000 Minor Capital
Department Total
FUND 001- GENERAL
Employee Services
Operating & Maintenance
$-
$50,000
$100,000
$150,000
$200,000
$250,000
2023-24 Actual 2024-25 Actual 2025-26
Amended Budget
2025-26
Year-End Estimate
2026-27 Original
Budget
2026-27
Proposed
Amendment
City Attorney Expenditure Graph
$-
$50,000
$100,000
$150,000
$200,000
$250,000
Employee Services Operating & Maintenance Minor Capital Department Total City Attorney Expenditures by Category
2023-24 Actual 2024-25 Actual 2025-26
Amended Budget
2025-26
Year-End Estimate
2026-27 Original Budget 2026-27
Proposed Amendment
116 of 314
- ------
.................... ............... ·······........ ·····••• ................................. . • • •
• • •
City Attorney
Account: 001-404
FY 2026-27 Mid-Cycle Amendment
2023-24
Actual
2024-25
Actual
2025-26
Amended
Budget
2025-26
Year-End
Estimate
2026-27
Original
Budget
2026-27
Proposed
Amendment
164,977 207,904 212,000 213,484 218,360 220,000
OPERATING & MAINTENANCE SUBTOTAL: 164,977 207,904 212,000 213,484 218,360 220,000 404 - CITY ATTORNEY TOTAL: 164,977 207,904 212,000 213,484 218,360 220,000

DEPARTMENT EXPENDITURES

OPERATING & MAINTENANCE
60840 Contract Services - Legal Fees
The City of Buellton contracts with Burke, Williams and Sorensen LLP. Cost includes a monthly retainer and a 3.3% rate increase effective July 1, 2026.
[1]
[1]
117 of 314
FUND 001- GENERAL
FY 2026-27 Mid-Cycle Amendment
2025-26
Amended
Budget
2026-27
Original
Budget
2026-27
Proposed
Amendment
- - -
Contract Services - Legal Fees $ 212,000 $ 218,360 $ 220,000

OPERATING AND MAINTENANCE
60840
Covers cost for general legal services and City Attorney attendance at City Council meetings. The City contracts with the firm of Burke, Williams & Sorensen, LLP.

DEPARTMENT: 404/CITY ATTORNEY

EXPENDITURE DETAIL NARRATIVE

EMPLOYEE SERVICES
City Attorney
118 of 314
- -----
DEPARTMENT: 410/NON-DEPARTMENTAL
FY 2026-27 Mid-Cycle Amendment

DEPARTMENT SUMMARY
2023-24
Actual
2024-25
Actual
2025-26
Amended
Budget
2025-26
Year-End
Estimate
2026-27
Original
Budget
2026-27
Proposed
Amendment
$ 153,777 $ 152,336 $ 207,000 $ 213,869 $ 260,800 $ 260,800 $ 1,292,421 $ 1,310,295 $ 2,014,535 $ 1,908,445 $ 1,735,472 $ 1,874,419 $ 1,424,797 $ 2,982,424 $ 5,092,114 $ 1,847,729 $ 1,841,734 $ 2,560,394 $ 2,870,995 $ 4,445,055 $ 7,313,649 $ 3,970,043 $ 3,838,006 $ 4,695,613 FUND 001- GENERAL
Employee Services
Operating & Maintenance
Minor Capital
Department Total
$-
$1,000,000
$2,000,000
$3,000,000
$4,000,000
$5,000,000
$6,000,000
$7,000,000
$8,000,000
2023-24 Actual 2024-25 Actual 2025-26
Amended Budget
2025-26
Year-End Estimate
2026-27 Original
Budget
2026-27
Proposed
Amendment
Non-Departmental Expenditure Total
$-
$1,000,000
$2,000,000
$3,000,000
$4,000,000
$5,000,000
$6,000,000
Employee Services Operating & Maintenance Minor Capital Non-Departmental Expenditures by Category
2023-24 Actual 2024-25 Actual 2025-26
Amended Budget
2025-26
Year-End Estimate
2026-27 Original Budget 2026-27
Proposed Amendment
119 of 314
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I I
------ 111111 .1 111 ■ ■ ■
■ ■ ■
Non-Departmental
Account: 001-410
FY 2026-27 Mid-Cycle Amendment
2023-24
Actual
2024-25
Actual
2025-26
Amended
Budget Estimate
Year-End
2025-26
Budget
Original
2026-27 2026-27
Proposed
Amendment
153,777 152,336 207,000 213,869 260,800 260,800
EMPLOYEE SERVICES SUBTOTAL: 153,777 152,336 207,000 213,869 260,800 260,800 75,379 76,825 96,400 9,695 110,860 117,323
22,201 20,752 21,000 19,801 23,100 23,100
1,524 21,450 10,000 1,182 10,000 45,000
46,372 48,988 51,668 51,668 54,416 54,416
53,213 67,679 70,493 75,200 68,768 88,000
884 666 1,000 596 1,030 700
8,252 9,715 8,835 9,047 8,835 9,120
18,300 18,453 18,600 20,095 19,158 21,169
58,514 60,522 62,200 58,835 64,066 67,350
6,754 12,326 8,000 14,158 8,000 8,000
125,000 122,500 183,815 177,669 155,050 155,050
5,557 102 1,000 120 1,000 1,000
9,998 11,124 11,500 10,955 11,845 11,845
1,757 1,825 1,900 1,709 1,900 1,900
2,915 3,157 2,500 3,101 3,500 3,720
3,098 5,274 6,340 6,934 7,000 7,500
1,621 2,482 2,842 2,122 2,984 2,984
8,178 10,778 16,300 17,547 11,025 16,970
5,554 5,628 10,484 9,759 5,751 14,800
- - 250 - 250 250
30,400 42,642 119,020 119,020 105,420 105,420
250,406 250,000 250,000 250,000 250,000 250,000
- - 500,000 500,000 300,000 300,000
- - 30,000 18,085 - 30,000
2,665 2,870 3,000 3,075 3,000 3,000
37,857 39,741 41,700 41,700 43,739 43,739
3,273 3,355 3,438 3,438 3,525 3,525
9,514 10,441 9,250 10,934 9,250 11,700
454,235 450,000 450,000 450,000 450,000 450,000
40,000 - - - - 24,838
9,000 11,000 23,000 22,000 2,000 2,000
OPERATING & MAINTENANCE SUBTOTAL: 1,292,421 1,310,295 2,014,535 1,908,445 1,735,472 1,874,419 67200 Community Organization Support
67430
Transfer to Other Funds
LAFCO Contribution
67545 Principal and Interest
67215 Water/Sewer Low-Income Discount
67620
61241
SB County Mental Health Mobile Crisis Service
69600 Undesignated Misc. Support
67705 Telephone
67790 Visitor Bureau
69100
60905
60310 Equipment Rental
60650 Membership & Publication
67205 Senior Center Support
60800
Utilities - Gas
Utilities - Sewer
Contract Services
61211 Utilities - Water
61230

DEPARTMENT EXPENDITURES

EMPLOYEE SERVICES
50400 Medical Benefit
61410 Newsletter
60211 Data Processing Contract Maintenance
61130 Office Supplies
61131 Postage
61210
60900 Miscellaneous

OPERATING & MAINTENANCE
Internet Access/Website Maintenance
50600 Insurance - Liability
67210
61292
SYV Children's Museum
50610
Emergency Operations
Insurance - Property
60015
Computer Maintenance & Software
Animal Control
60210
60014
CalPERS Unfunded Accrued Liability
60910
Utilities - Electric
Misc. Recognition Items
[2]
[3]
[5]
[1]
[4]
[4]
[6]
[8]
[7]
120 of 314
e .
2023-24
Actual
2024-25
Actual
2025-26
Amended
Budget
2025-26
Year-End
Estimate
2026-27
Original
Budget
2026-27
Proposed
Amendment
- - - - - -
2,580.22 - - - - -
9,876 4,213 5,000 - 5,000 5,000
1,412,341 2,978,212 5,087,114 1,847,729 1,836,734 2,555,394 MINOR CAPITAL SUBTOTAL: 1,424,797 2,982,424 5,092,114 1,847,729 1,841,734 2,560,394 2,870,995 4,445,055 7,313,649 3,970,043 3,838,006 4,695,613 Account: 001-410 Non-Departmental
[1]
[2]
[3] Increase includes cost for the migration to monthly subscription based sofware and cloud migration. [4]
[5]
[6]
[7]
[8]
[9] Includes prior year carryovers of incomplete projects and addition of a new project into the Capital Improvement Budget.

New budget line item. Funding for Water/Sewer Low-Income Discount Program. 410 - NON-DEPARTMENTAL:

New budget line item. Funding for two fiscal years is to support the start-up of the program.Large contributions are not expected to be ongoing.
72100
Water and Sewer costs assume proposed water and sewer rate increases.

City Council authorized a $62,778 increase from the prior year towards funding non-profit agencies to allow funding for more agencies. 72200 Office Furniture
72300 Computer Equipment

MINOR CAPITAL
FY 26-27 estimate from JPIA for liability insurance. Increase of about 5.8%.

Includes $35,000 for Wildfire Prevention.
$25,262 transfer to Fund 027-LTF towards thhe SYV River Trail Reserve. 77000 Transfer to Other Funds for CIPs
Office Equipment
[9]
121 of 314

I I I I I
FUND 001- GENERAL
FY 2026-27 Mid-Cycle Amendment
2025-26
Amended
Budget
2026-27
Original
Budget
2026-27
Proposed
Amendment
Benefits:

Medical Benefit 207,000 $ 260,800 $ 260,800 $
Insurance - Liability 96,400 $ 110,860 $ 117,323 $
Insurance - Property 21,000 $ 23,100 $ 23,100 $
Emergency Operations 10,000 $ 10,000 $ 45,000 $
Includes CERT Training costs.

Animal Control 51,668 $ 54,416 $ 54,416 $
Computer Maintenance & Software 70,493 $ 68,768 $ 88,000 $ Data Processing Contract Maintenance 1,000 $ 1,030 $ 700 $ Equipment Rental 8,835 $ 8,835 $ 9,120 $
Membership & Publications 18,600 $ 19,158 $ 21,169 $
Contract Services 62,200 $ 64,066 $ 67,350 $
Miscellaneous 8,000 $ 8,000 $ 8,000 $
60310
Reflects lease cost of copiers, phone system, and postage meter machine. 60650
Includes dues for League of California Cities; Association of California Water Agencies; Channel Counties Division - LOCC; Costco Membership; Western Aeromedical Consortium. 60900
DEPARTMENT: 410/NON-DEPARTMENTAL

EXPENDITURE DETAIL NARRATIVE

EMPLOYEE SERVICES
50400
Reflects cost for banking, Green Business Program, misc. purchases. 60800
Includes medical benefit for retired employees. The City contributes up to $1,800/month for health insurance per retiree.

Reflects cost for merchant services
Includes costs for drinking water and Chargepoint electric charging station.

OPERATING AND MAINTENANCE
50600
Includes 80 percent of the City's liability insurance; 10 percent is charged to each of the Wastewater and Water Funds.
50610
Includes 33 percent of the total City's insurance cost associated with property damage, earthquake, flood, mechanical breakdown and other vehicle physical damage. 33 percent is charged to each of the Wastewater and Water Funds.
60014
60015
Reflects contract services with Santa Barbara County Animal Control. 60210
Reflects annual computer maintenance costs.
60211
122 of 314
• . .

EXPENDITURE NARRATIVE (continued)
2025-26
Amended
Budget
2026-27
Original
Budget
2026-27
Proposed
Amendment
CalPERS Unfunded Accrued Liability $ 183,815 $ 155,050 $ 155,050 Misc. Recognition Items $ 1,000 $ 1,000 $ 1,000
Office Supplies $ 11,500 $ 11,845 $ 11,845
Postage $ 1,900 $ 1,900 $ 1,900
Utilities - Sewer $ 2,500 $ 3,500 $ 3,720
Reflects costs for sewer at City Hall, Planning, Library, Sheriff and Post Office.

Utilities - Water $ 6,340 $ 7,000 $ 7,500
Utilities - Gas $ 2,842 $ 2,984 $ 2,984
Reflects costs for gas service.

Utilities - Electric $ 16,300 $ 11,025 $ 16,970
Reflects costs for electric services.

Internet Access/Website Maintenance $ 10,484 $ 5,751 $ 14,800 Reflects costs for annual website maintenance.

Newsletter $ 250 $ 250 $ 250
Reflects costs for printing newsletter.

Community Organization Support $ 119,020 $ 105,420 $ 105,420 Senior Center Support $ 250,000 $ 250,000 $ 250,000
Santa Ynez Valley Children's Museum $ 500,000 $ 300,000 $ 300,000 Water/Sewer Low-Income Discount $ 30,000 $ - $ 30,000
67205
Reflects contribution to the Senior Center.
67210
Reflects contribution to the Santa Ynez Valley Children's Museum 67215
Reflects subsidy for low-income discount program for water/sewer services, effective 11/1/2025.

Includes contributions to People Helping People ($10,460), Food Bank of Santa Barbara County ($9,100), SYV Fruit and Vegetable Rescue ($7,718), Nature Track ($4,625), Buellton Community Garden ($10,915), Jonata MS ($11,450), Pirate Safe+Sober Grad Nite ($2,865). SYV Humane Society/DAWG ($12,500). Friends of the Buellton Library ($9,509), Jonata/Oak Valley PTSA ($10,028),SYV Botanic Garden ($12,250) and SYV Pride ($4,000).

Includes CalPERS Unfunded Liability (split between General, Wastewater and Water Funds). General Fund's CalPERS liability is 80 percent of total cost. Wastewater and Water allocations are 10 percent per fund.
61230
61241
61292
67200
61410
Includes copier expenses for all departments.
61131
Includes charges for on-going postage meter charges, bulk mailing permit costs, and miscellaneous delivery charges.
61210
61211
Reflects costs for water at City Hall, Post Office, Planning, Sheriff, and Irrigation at Ave of Flags and Twin Oaks.
61130
Includes miscellaneous award items for various organizations and employee recognition programs. 60910
DEPARTMENT: 410/NON-DEPARTMENTAL
60905
123 of 314
EXPENDITURE NARRATIVE (continued)
2025-26
Amended
Budget
2026-27
Original
Budget
2026-27
Proposed
Amendment
LAFCO Contribution $ 3,000 $ 3,000 $ 3,000
Reflects City's share of LAFCO's operating costs.

Principal and Interest $ 41,700 $ 43,739 $ 43,739
SB CO Mental Health Mbl Crisis Svc $ 3,438 $ 3,525 $ 3,525 Telephone $ 9,250 $ 9,250 $ 11,700
Reflects cost of telephone services for City Hall.

Visitors Bureau $ 450,000 $ 450,000 $ 450,000
Reflects annual contract of $450,000 to Visitor's Bureau.

Transfer to Other Funds $ - $ - $ 24,838
Fund 027 - Local Transportation Fund $ - $ - $ 24,838
Fund 029 - Transportation Planning $ - $ - $ -
Undesignated Misc. Support $ 23,000 $ 2,000 $ 2,000
Office Equipment $ - $ - $ -
Reflects acquisition of office equipment.

Office Furniture $ - $ - $ -
Reflects acquisition of furniture.

Computer Equipment $ 5,000 $ 5,000 $ 5,000
Reflects acquisition of server.

Transfer to Other Funds for CIP $ 5,087,114 $ 1,836,734 $ 2,555,394 Transfer to CIP Project #207
(Santa Ynez River Trail
Conceptual)
$ 225,000 $ 200,000 $ 225,000
Transfer to CIP Project #212
(The Avenue Improvements -
Median 3)
$ 150,000 $ 775,000 $ 150,000
67790
72100
72300
72200
69600
Reflects donation to Buellton Union School District Jog-A-Thon and other community organizations.

Includes the following transfers for Capital Improvement Projects (CIP):

MINOR CAPITAL
77000
69100
Includes the following operating transfers:

DEPARTMENT: 410/NON-DEPARTMENTAL
67430
67545
Reflects annual repayment of the loan issued to fund the Engie Energy Project. This is a split allocation between General Fund 19.84%, Wastewater Fund 31.53% and Water Fund 48.63%. 67705
67620
Reflects contract service cost for Santa Barbara County Mental Health Assessment (MHAT) services. 124 of 314
EXPENDITURE NARRATIVE (continued)
2025-26
Amended
Budget
2026-27
Original
Budget
2026-27
Proposed
Amendment
Transfer to Other Funds for CIP (continued)
Transfer to CIP Project #214
(City Hall Emergency
Generator & Electrical)
$ 40,000 $ 120,000 $ 40,000
Transfer to CIP Project #217
(River View Park Basketball
Court Resurfacing)
$ 80,000 $ - $ 80,000
Transfer to CIP Project #220
(Willemsen Parking Lot) $ 2,770,000 $ - $ 985,900
Transfer to CIP Project #307
McMurray Road Widening /
TS Improvement
$ 460,952 $ - $ -
Transfer to CIP Project #308
(North Avenue of Flags Parks
and Ride)
$ - $ 50,000 $ 50,000
Transfer to CIP Project #309
(West Hwy 246 Safety
Improvements)
$ 556,500 $ 100,000 $ 143,650
Transfer to CIP Project #322
(Road Maintenance Project -
23/24); MOE
$ 234,780 $ - $ -
Transfer to CIP Project #323
(Road Maintenance Project -
24/25); MOE
$ 115,000 $ - $ -
Transfer to CIP Project #324
(Road Maintenance Project -
25/26); MOE
$ 404,882 $ - $ 239,110
$ - $ 591,734 $ 591,734
$ 50,000 $ - $ 50,000
77000
Includes the following transfers for Capital Improvement Projects (CIP) (continued):

Transfer to CIP Project #325 (Road
Maintenance Project - 26/27); MOE
Transfer to CIP Project #401
(Miscellaneous River View Park
Improvements)
DEPARTMENT: 410/NON-DEPARTMENTAL
125 of 314
DEPARTMENT: 420/FINANCE
FY 2026-27 Mid-Cycle Amendment

DEPARTMENT SUMMARY
2023-24
Actual
2024-25
Actual
2025-26
Amended
Budget
2025-26
Year-End
Estimate
2026-27
Original
Budget
2026-27
Proposed
Amendment
$ 219,501 $ 274,222 $ 311,177 $ 323,763 $ 363,406 $ 405,250 $ 22,587 $ 28,039 $ 52,628 $ 43,483 $ 54,172 $ 54,172
$ 501 $ 1,136 $ 12,100 $ 11,308 $ 500 $ 500
$ 242,588 $ 303,396 $ 375,905 $ 378,554 $ 418,078 $ 459,922 Minor Capital
Department Total
FUND 001- GENERAL
Employee Services
Operating & Maintenance
$-
$50,000
$100,000
$150,000
$200,000
$250,000
$300,000
$350,000
$400,000
$450,000
$500,000
2023-24 Actual 2024-25 Actual 2025-26
Amended Budget
2025-26
Year-End Estimate
2026-27 Original
Budget
2026-27
Proposed
Amendment
Finance Expenditure Total
$-
$100,000
$200,000
$300,000
$400,000
$500,000
Employee Services Operating & Maintenance Minor Capital Department Total Finance Expeditures by Category
2023-24 Actual 2024-25 Actual 2025-26
Amended Budget
2025-26
Year-End Estimate
2026-27 Original Budget 2026-27
Proposed Amendment
126 of 314
- ------
................... ··············•"···········
······••••••••••
······ ............ .
• • •
• • •
Finance
Account: 001-420
FY 2026-27 Mid-Cycle Amendment
2023-24
Actual
2024-25
Actual
2025-26
Amended
Budget
2025-26
Year-End
Estimate
2026-27
Original
Budget
2026-27
Proposed
Amendment
163,994 215,013 207,699 206,571 238,967 287,787
- - - 900 - 2,400
3,964 - 33,639 53,751 34,648 -
2,882 3,391 5,616 3,278 6,116 4,208
186 185 434 195 405 361
12,844 16,645 15,784 15,065 18,342 21,971
3,494 3,965 7,605 7,548 7,655 7,816
22,938 24,614 28,764 27,692 43,748 64,492
9,058 10,230 11,477 8,618 13,339 15,999
140 179 159 145 186 216
EMPLOYEE SERVICES SUBTOTAL: 219,501 274,222 311,177 323,763 363,406 405,250 8,993 10,350 10,700 8,334 11,021 11,021
294 824 550 360 567 567
1,100 620 1,205 1,070 1,241 1,241
2,064 1,458 4,120 3,056 4,244 4,244
9,151 13,696 34,853 29,271 35,899 35,899
140 382 200 338 200 200
844 709 1,000 1,054 1,000 1,000
OPERATING & MAINTENANCE SUBTOTAL: 22,587 28,039 52,628 43,483 54,172 54,172 501 706 500 200 500 500
- 430 7,600 6,566 - -
- - 4,000 4,542 - -
MINOR CAPITAL SUBTOTAL: 501 1,136 12,100 11,308 500 500 242,588 303,396 375,905 378,554 418,078 459,922
[1]
[2]
[3]
[4]
61130 Office Supplies

MINOR CAPITAL
72200 Office Furniture
72100 Office Equipment
72300 Computer Equipment
Acquisition of new computers for Finance Department.
420 - FINANCE TOTAL:

Department Head Car Allowance Pay effective 3/12/2026
Includes 10% of Administrative Analyst salary and Full-time Accounting Technician.

Contract with investment advisory firm
60710 Travel & Training
60900 Miscellaneous
60800 Contract Services
60021 Audit
60210 Computer Maintenance & Software
60650 Membership & Publication
50025 Car Allowance
50500 Group Life Ins Benefit

OPERATING & MAINTENANCE

DEPARTMENT EXPENDITURES

EMPLOYEE SERVICES
50000 Salaries
50410 Employer Paid DCP
50200 PERS Retirement
50300 Workers Compensation
50400 Medical Benefit
50120 Employer SS/MC
50030 Hourly Employees
50130 UI & Employee Training Tax
[2]
[1]
[3]
[4]
127 of 314
.
-

I I I I I I I
FUND 001- GENERAL
FY 2026-27 Mid-Cycle Amendment
2025-26
Amended
Budget
2026-27
Original
Budget
2026-27
Proposed
Amendment

0.50 0.50 0.50

0.50 0.50 0.50

0.20 0.20 0.20

0.20 - 0.90
Accounting Technician (Part Time) - 0.42 -

0.50 0.50 0.50

0.50 0.15 0.15

1.90 2.27 2.75
Staff Salaries $ 207,699 $ 238,967 $ 287,787
Car Allowance $ - $ - $ 2,400
Hourly employees $ 33,639 $ 34,648 $ -
Benefits:

Employer SS/MC $ 5,616 $ 6,116 $ 4,208
Federal law requires Medicare payments paid by both the City and employee.

UI & Employee Training Tax $ 434 $ 405 $ 361
PERS Retirement $ 15,784 $ 18,342 $ 21,971
Workers Compensation $ 7,605 $ 7,655 $ 7,816
Reflects cost to provide worker's compensation coverage.

Medical Benefit $ 28,764 $ 43,748 $ 64,492
Employer Paid DCP $ 11,477 $ 13,339 $ 15,999
Group Life Insurance Benefit $ 159 $ 186 $ 216
Reflects annual life insurance cost as employee benefits.

Audit $ 10,700 $ 11,021 $ 11,021
50000
DEPARTMENT: 420/FINANCE

EXPENDITURE DETAIL NARRATIVE

EMPLOYEE SERVICES
Finance Director
Accounting Specialist
Revenue Specialist
Administrative Assistant
Total:

Accounting Technician (Tier II)
Administrative Analyst
Reflects the City's 6% contribution towards the employee's deferred compensation program.

Includes salaries involving the Accounting Specialist, Revenue Specialist, Accounting Technician, Administrative Assistant, Administrative Analyst and Finance Director. 50030
Includes allocation of Part-time Accounting Technician position. 50120
50130
Reflects the annual unemployment insurance coverage paid to the California EDD. 50200
50300
50400
Includes dental/vision insurance and medical insurance paid per month by the City for full-time employees.
50410
Represents the allocation of Public Employees Retirement System (PERS) employer cost. 50025
Includes allocation of car allowance benefit for Finance Director. 50500

OPERATING AND MAINTENANCE
60021
Reflects a 33 percent cost of the annual audit. Costs are split between the General, Wastewater, and Water Fund.
128 of 314
Computer Maintenance & Software $ 550 $ 567 $ 567
Reflects annual computer maintenance costs.
60210
129 of 314
EXPENDITURE NARRATIVE (continued)
2025-26
Amended
Budget
2026-27
Original
Budget
2026-27
Proposed
Amendment
Membership & Publication $ 1,205 $ 1,241 $ 1,241
Travel & Training $ 4,120 $ 4,244 $ 4,244
Contract Services $ 34,853 $ 35,899 $ 35,899
Miscellaneous $ 200 $ 200 $ 200
Office Supplies $ 1,000 $ 1,000 $ 1,000
Reflects costs for department office supplies.

Office Equipment $ 500 $ 500 $ 500
Reflects acquisition of equipment.

Office Furniture $ 7,600 $ - $ -
Reflects acquisition of furniture.

Computer Equipment $ 4,000 $ - $ -
Reflects computer upgrades.

Includes contract with Hinderliter De Llamas (HDL) for sales tax and property tax services.

DEPARTMENT: 420/FINANCE
60650
Includes dues for the California Society of Municipal Officers (CSMFO); Government Finance Officers Association (GFOA);California Municipal Treasurers Association (CMTA); and GFOA Budget and CAFR Publications.
60710
Reflects attendance at conferences, seminars, courses and relation training programs. 60800
72300
60900
Provides for unexpected expenditures incurred during the year along with purchasing various supplies, materials, etc.
61130

MINOR CAPITAL
72100
72200
130 of 314
DEPARTMENT: 501/PUBLIC SAFETY
FY 2026-27 Mid-Cycle Amendment

DEPARTMENT SUMMARY
2023-24
Actual
2024-25
Actual
2025-26
Amended
Budget
2025-26
Year-End
Estimate
2026-27
Original
Budget
2026-27
Proposed
Amendment
$ - $ - $ - $ - $ - $ -
$ 3,002,574 $ 3,247,556 $ 3,641,259 $ 3,578,418 $ 3,824,340 $ 3,849,911 $ - $ 3,750 $ 3,500 $ - $ - $ -
$ 3,002,574 $ 3,251,306 $ 3,644,759 $ 3,578,418 $ 3,824,340 $ 3,849,911 FUND 001- GENERAL
Employee Services
Operating & Maintenance
Minor Capital
Department Total
$-
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
$3,000,000
$3,500,000
$4,000,000
$4,500,000
2023-24 Actual 2024-25 Actual 2025-26
Amended Budget
2025-26
Year-End Estimate
2026-27 Original
Budget
2026-27
Proposed
Amendment
Public Safety Expenditure Total
$-
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
$3,000,000
$3,500,000
$4,000,000
$4,500,000
Employee Services Operating & Maintenance Minor Capital Department Total Public Safety Expenditures by Category
2023-24 Actual 2024-25 Actual 2025-26
Amended Budget
2025-26
Year-End Estimate
2026-27 Original Budget 2026-27
Proposed Amendment
131 of 314
- ----~-------
.................... ............... ................ . .......................................... . • • •
• • •
Public Safety
Account: 001-501
FY 2026-27 Mid-Cycle Amendment
2023-24
Actual
2024-25
Actual
2025-26
Amended
Budget
2025-26
Year-End
Estimate
2026-27
Original
Budget
2026-27
Proposed
Amendment
- 6,007 10,000 3,068 10,300 10,300
2,735,270 2,962,640 3,080,409 3,080,412 3,234,429 3,289,261 [2] - - 270,200 213,436 285,061 255,400
262,788 273,236 275,000 275,940 288,750 288,750
4,516 5,078 4,850 4,522 5,000 5,000
- 596 800 1,040 800 1,200
OPERATING & MAINTENANCE SUBTOTA 3,002,574 3,247,556 3,641,259 3,578,418 3,824,340 3,849,911 - 3,750 3,500 - - -
MINOR CAPITAL SUBTOTAL: - 3,750 3,500 - - -
3,002,574 3,251,306 3,644,759 3,578,418 3,824,340 3,849,911 [1]
[2] Added a motor deputy to the Sheriff contract.

Contract Services - Fire Dept.

DEPARTMENT EXPENDITURES

OPERATING & MAINTENANCE
60800 Contract Services - Sheriff
60270 Maintenance - Vehicles
60805 Contract Services - Motor Deputy
501 - PUBLIC SAFETY TOTAL:
61241 Utilities - Electric

MINOR CAPITAL
73500 Equipment
The City of Buellton contracts with the Santa Barbara County Sheriff's Department. Total contract for FY 26-27 is $3,289,264 and includes a 2.78% agreed upon escalator and 4.0% MOU increase. 61280 Fuel - Vehicles
60810
[1]
132 of 314
I '==='=----
'-----------
I
FUND 001- GENERAL
FY 2026-27 Mid-Cycle Amendment
2025-26
Amended
Budget Budget
Original
2026-27 2026-27
Proposed
Amendment
Maintenance - Vehicles 10,000 $ 10,300 $ 10,300 $
Contract Services 3,080,409 $ 3,234,429 $ 3,289,261 $
Contract Services - Motor Deputy 270,200 $ 285,061 $ 255,400 $ Contract Services - Fire 275,000 $ 288,750 $ 288,750 $
Utilities - Electric 4,850 $ 5,000 $ 5,000 $
Fuel - Vehicles
Reflects electricity cost at Police Station.
800 $ 800 $ 1,200 $
Equipment
Reflects fuel for motorcycle.
3,500 $ - $ - $
Reflects acquisition of equipment.

Reflects contract with the County of Santa Barbara Sheriff's Department for public safety services. 60270
Reflects maintenance for motorcycle.

DEPARTMENT: 501/PUBLIC SAFETY - POLICE/FIRE

EXPENDITURE DETAIL NARRATIVE

OPERATING & MAINTENANCE
60805
60800
Reflects contract with the County of Santa Barbara Sheriff's Department for motor deputy services. 73500
61280
60810
salary for a Firefighter/Paramedic.

Reflects contract with the County of Santa Barbara's Fire Department for thirty three percent of the 61241
133 of 314
-
.
.
.

DEPARTMENT: 510/LEISURE SERVICES - LIBRARY
FY 2026-27 Mid-Cycle Amendment

DEPARTMENT SUMMARY
2023-24
Actual
2024-25
Actual
2025-26
Amended
Budget
2025-26
Year-End
Estimate
2026-27
Original
Budget
2026-27
Proposed
Amendment
$ - $ - $ - $ - $ - $ -
$ 201,266 $ 221,021 $ 308,288 $ 306,695 $ 315,186 $ 375,274 $ 2,022 $ 8,048 $ - $ 8,048 $ - $ 5,000
$ 203,288 $ 229,069 $ 308,288 $ 314,743 $ 315,186 $ 380,274 FUND 001- GENERAL
Employee Services
Operating & Maintenance
Minor Capital
Department Total
$-
$50,000
$100,000
$150,000
$200,000
$250,000
$300,000
$350,000
$400,000
2023-24 Actual 2024-25 Actual 2025-26
Amended Budget
2025-26
Year-End Estimate
2026-27 Original
Budget
2026-27
Proposed
Amendment
Library Expenditure Total
$-
$50,000
$100,000
$150,000
$200,000
$250,000
$300,000
$350,000
$400,000
Employee Services Operating & Maintenance Minor Capital Department Total Library Expenditures by Category
2023-24 Actual 2024-25 Actual 2025-26
Amended Budget
2025-26
Year-End Estimate
2026-27 Original Budget 2026-27
Proposed Amendment
134 of 314
- -----
·····················•••••••••••••••••••••••
·····••••••••••
1··· ......................................

Leisure Services - Library
Account: 001-510
FY 2026-27 Mid-Cycle Amendment
2023-24
Actual
2024-25
Actual
2025-26
Amended
Budget
2025-26
Year-End
Estimate
2026-27
Original
Budget
2026-27
Proposed
Amendment
- - - - - 15,000
193,729 195,377 287,962 288,962 293,751 353,650
- 20,422 - - - -
Utilities - Sewer - - 545 702 590 750
2,645 2,042 1,481 1,854 1,630 1,900
903 59 420 203 441 200
3,989 3,121 17,880 14,974 18,774 18,774
OPERATING & MAINTENANCE SUBTOTAL: 201,266 221,021 308,288 306,695 315,186 375,274 2,022 8,048 - 8,048 - 5,000
MINOR CAPITAL SUBTOTAL: 2,022 8,048 - 8,048 - 5,000
203,288 229,069 308,288 314,743 315,186 380,274
[1]
[2] FY 2026-27 contract with City of Goleta reflects expanded hours. [3]
Purchase of signs to identify location and building as the City's library.

DEPARTMENT EXPENDITURES

OPERATING & MAINTENANCE
60800 Contract Services
61211 Utilities - Water
Water and Sewer Costs assume proposed water and sewer rate increase.

MINOR CAPITAL
72200 Office Furniture
60560 Signs
60900 Miscellaneous
61210
510 - LIBRARY TOTAL:
[1]
[3]
[2]
61230 Utilities - Gas
61241 Utilities - Electric [4]
[3]
[5]
[4] Re-allocation of electricity cost at the new location at 202 Dairyland Road. [5] Purchase of additional furniture.
135 of 314
.

I
=----
FUND 001- GENERAL
FY 2026-27 Mid-Cycle Amendment
2025-26
Amended
Budget Budget
Original
2026-27 2026-27
Proposed
Amendment
Signs - $ - $ 15,000 $
Contract Services 287,962 $ 293,751 $ 353,650 $
Miscellaneous - $ - $ - $
Utilities - Sewer 545 $ 590 $ 750 $
Utilities - Water 1,481 $ 1,630 $ 1,900 $
Utilities - Gas 420 $ 441 $ 200 $
Utilities - Electric
Reflects gas cost at library.
17,880 $ 18,774 $ 18,774 $
Reflects electricity cost at library.

MINOR CAPITAL
Office Furniture - $ - $ 5,000 $
Reflects acquisition of furniture for the Library
DEPARTMENT: 510/LEISURE SERVICES - LIBRARY

EXPENDITURE DETAIL NARRATIVE

OPERATING & MAINTENANCE
60800
60560
Reflects cost of signage for the Buellton Library.
61211
Reflects costs associated with water usage at the library. 72200
61230
Reflects contract with the City of Goleta Library System to manage the Buellton Library. 60900
Reflects miscellaneous costs.
61241
61210
Reflects costs associated with sewer usage at the library. 136 of 314
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.
.

DEPARTMENT: 511/RECREATION
FY 2026-27 Mid-Cycle Amendment

DEPARTMENT SUMMARY
2023-24
Actual
2024-25
Actual
2025-26
Amended
Budget
2025-26
Year-End
Estimate
2026-27
Original
Budget
2026-27
Proposed Amendment
$ 391,756 $ 435,744 $ 552,932 $ 512,730 $ 591,042 $ 587,214 $ 224,424 $ 224,559 $ 861,483 $ 286,124 $ 289,150 $ 949,545 $ 2,276 $ 1,640 $ 90,200 $ 60,220 $ 4,000 $ 5,200
$ 618,456 $ 661,943 $ 1,504,615 $ 859,073 $ 884,192 $ 1,541,959 Minor Capital
Department Total
FUND 001- GENERAL
Employee Services
Operating & Maintenance
$-
$200,000
$400,000
$600,000
$800,000
$1,000,000
$1,200,000
$1,400,000
$1,600,000
$1,800,000
2023-24 Actual 2024-25 Actual 2025-26
Amended Budget
2025-26
Year-End Estimate
2026-27 Original
Budget
2026-27
Proposed
Amendment
Recreation Expenditure Total
$-
$500,000
$1,000,000
$1,500,000
$2,000,000
Employee Services Operating & Maintenance Minor Capital Department Total Recreation Expenditures by Category
2023-24 Actual 2024-25 Actual 2025-26
Amended Budget
2025-26
Year-End Estimate
2026-27 Original Budget 2026-27
Proposed Amendment
137 of 314
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·······"··•"···"··"···········•""···········•·"····•"'"···· 111111 .. 1 .. 1 --- 111111 ■ ■ ■
■ ■ ■
Recreation
Account: 001-511
FY 2026-27 Mid-Cycle Amendment
2023-24
Actual
2024-25
Actual
2025-26
Amended
Budget
2025-26
Year-End
Estimate
2026-27
Original
Budget
2026-27
Proposed
Amendment
216,752 267,781 301,898 298,658 321,757 305,247
54,814 34,241 81,280 49,535 84,154 89,109
7,489 6,051 10,597 7,352 11,104 11,288
1,079 893 1,512 1,074 1,583 1,637
29,472 33,122 37,561 37,005 39,604 42,592
24,955 31,516 41,258 40,947 42,035 42,404
46,726 48,774 61,942 61,756 73,102 77,966
10,188 13,057 16,573 16,098 17,392 16,695
282 310 311 304 311 276
EMPLOYEE SERVICES SUBTOTAL: 391,756 435,744 552,932 512,730 591,042 587,214 3,412 5,891 7,500 5,282 7,875 7,875
9,534 8,442 10,500 9,179 11,025 11,025
2,992 2,320 3,500 3,211 3,500 3,500
- - 10,000 10,000 10,000 10,000
2,710 4,770 6,000 3,804 6,000 6,000
1,495 1,486 1,560 1,690 1,560 1,700
9,944 781 3,000 2,123 3,000 3,000
- - - - - 550
272 300 4,000 585 4,000 4,000
38,241 47,008 46,840 47,881 46,840 49,034
380 223 500 476 500 500
1,936 2,754 2,000 2,705 2,000 2,500
4,063 3,919 5,000 3,905 5,150 5,150
4,690 5,008 5,200 6,047 5,200 5,200
1,280 550 2,500 2,150 2,500 2,500
68,857 65,416 75,000 67,481 75,000 125,000
73,601 71,335 173,383 91,372 100,000 182,011
- 2,267 3,000 1,367 3,000 3,000
- - 500,000 - - 500,000
- - - 25,000 - 25,000
1,017 2,089 2,000 1,866 2,000 2,000
OPERATING & MAINTENANCE SUBTOTAL: 224,424 224,559 861,483 286,124 289,150 949,545 - 440.00 500 - 500 500
- - - - -
976 1,000 1,200 - 1,200
- - 85,000 59,756 - -
1,300 200 3,500 464 3,500 3,500
MINOR CAPITAL TOTAL: 2,276 1,640 90,200 60,220 4,000 5,200 618,456 661,943 1,504,615 859,073 884,192 1,541,959
[1]
[2]
[3]
[4] Includes carryover of $82,011 from the prior year.
[5] New joint use Swim program expenses shared between City of Buellton and City of Solvang. Total Budget $50,000, 50% cost share. [6] Purchase of Recreation van.

Buellton Rec. Program - Trips
61290
60252 Joint Use- Maintenance and Repair
67142 Arts and Culture Outreach
67140
67135
Buellton Recreation Program
Maintenance - Vehicles
60510 Advertising
60800 Contract Services
60310
60650 Membership & Publications

DEPARTMENT EXPENDITURES

EMPLOYEE SERVICES
50000 Salaries
67141 Arts and Culture
60210 Computer Maintenance & Software
50120 Employer SS/MC
50130 UI & Employee Training Tax
50200 PERS Retirement
60250
60710 Travel & Training
Maintenance and Repair
Telephone and Internet
60270
60900 Miscellaneous
61130 Office Supplies
61280 Fuel - Vehicles
72100 Office Equipment
72200 Office Furniture
73500 Equipment
Contract for janitorial services with Buellton Union School District increased to $11,759 quarterly. 511 - RECREATION TOTAL:

Equipment Rental
50300 Workers Compensation
50400 Medical Benefit
60211 Data Processing Contract Maintenance
50500
50410 Employer Paid DCP
Group Life Ins Benefit

OPERATING & MAINTENANCE
50030 Hourly Employees
Includes a placeholder for a Drone Show during Winter Fest (~$50,000). 67145 Aquatics Foundation - Aquatics Pool Pledge
67146 Swim 50/50
72300 Computer Equipment
Recreation plans to attend more conferences and training events. 73100 Vehicles
67570 Recreation 50/50

MINOR CAPITAL
[1]
[3]
[4]
[2]
[5]
[6]
138 of 314
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1: - I J J
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- ' -
- ~
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-
-
-
-
-
-
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I I I I I I
-
FUND 001- GENERAL
FY 2026-27 Mid-Cycle Amendment
2025-26
Amended
Budget
2026-27
Original
Budget
2026-27
Proposed
Amendment

1.00 1.00 1.00
Recreation Coordinator 1.00 1.00 1.00

1.00 1.00 1.00
Part-Time Recreation Center Assistant (5) 1.60 1.60 1.60

0.10 0.10 0.10

0.46 0.46 0.46

5.16 5.16 5.16
Staff Salaries $ 301,898 $ 321,757 $ 305,247
Hourly employees $ 81,280 $ 84,154 $ 89,109
Benefits:

Employer SS/MC $ 10,597 $ 11,104 $ 11,288
Federal law requires Medicare payments paid by both the City and employee.

UI & Employee Training Tax $ 1,512 $ 1,583 $ 1,637
PERS Retirement $ 37,561 $ 39,604 $ 42,592
Represents the allocation of Public Employees Retirement System (PERS) employer cost.

Workers Compensation $ 41,258 $ 42,035 $ 42,404
Reflects cost to provide worker's compensation coverage.

Medical Benefit $ 61,942 $ 73,102 $ 77,966
Employer Paid DCP $ 16,573 $ 17,392 $ 16,695
Group Life Insurance Benefit $ 311 $ 311 $ 276
Reflects annual life insurance cost as employee benefits.

Computer Maintenance & Software $ 7,500 $ 7,875 $ 7,875 Data Processing Contract Maintenance $ 10,500 $ 11,025 $ 11,025 DEPARTMENT: 511/RECREATION

EXPENDITURE DETAIL NARRATIVE

EMPLOYEE SERVICES
Recreation Center Coordinator
Recreation Supervisor
Reflects the annual unemployment insurance coverage paid to the California Employment Development Department.

Camp Counselor (6)
Total:
50000
Includes salaries involving all full-time positions in the Recreation Department and 10% of Administrative Assistant salary.
50410
Reflects the City's contribution towards the employee's deferred compensation program for all employees in this department.
50500

OPERATING AND MAINTENANCE
Includes dental/vision insurance and medical insurance paid per month by the City for full-time employees.

Administrative Assistant
60211
Reflects cost of merchant services.
60210
Reflects computer maintenance costs and subscription for Amilia recreation management software. 50030
Includes five part-time employees, seasonal employees and allocation. 50120
50130
50200
50300
50400
139 of 314
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EXPENDITURE NARRATIVE (continued) DEPARTMENT: 511/RECREATION 2025-26
Amended
Budget
2026-27
Original
Budget
2026-27
Proposed
Amendment
Maintenance/Repair $ 3,500 $ 3,500 $ 3,500
Maintenance/Repair - Joint Use $ 10,000 $ 10,000 $ 10,000 Reflects joint facility repairs such as the gym, kitchen, weight room, restroom, and courtyard.

Maintenance - Vehicles $ 6,000 $ 6,000 $ 6,000
Equipment Rental $ 1,560 $ 1,560 $ 1,700
Advertising $ 3,000 $ 3,000 $ 3,000
Memberships & Publications $ - $ - $ 550
Travel and Training $ 4,000 $ 4,000 $ 4,000
Contract Services $ 46,840 $ 46,840 $ 49,034
Miscellaneous $ 500 $ 500 $ 500
Office Supplies $ 2,000 $ 2,000 $ 2,500
Reflects costs for department office supplies.

Fuel - Vehicles $ 5,000 $ 5,150 $ 5,150
Reflects fuel for passenger bus.

Telephone/Internet $ 5,200 $ 5,200 $ 5,200
Reflects service for Comcast internet service and Verizon for cell phone service.

Buellton Rec Program Trips $ 2,500 $ 2,500 $ 2,500
Reflects trips organized for children and adults through Buellton Recreation.

Buellton Recreation Program $ 75,000 $ 75,000 $ 125,000 Includes instructors, afterschool program, supplies, flyers, and equipment.

Arts and Culture $ 173,383 $ 100,000 $ 182,011
Funds the Arts and Culture Committee to bring artistic and cultural experiences to the community.

Arts and Culture Outreach $ 3,000 $ 3,000 $ 3,000
Outreach to the community to generate future Arts and Culture projects. 60250
Reflects lease for printer and for event equipment.
67141
67140
Reflects maintenance of passenger bus.
60510
Includes cost of printing and advertising recreation programs. 60800
Reflects quarterly payment of $11,706 to Buellton Union School District for custodial services. 60900
Provides for unexpected expenditures incurred during the year along with purchasing various supplies, materials, etc.
61130
61280
61290
67135
60310
67142
Includes charges for repairs and maintenance at the Buellton Rec Office and the Zone. 60252
60650
Includes dues to California Parks and Recreation Society. 60710
Reflects attendance at conferences, seminars, courses and relation training programs. 60270
140 of 314
EXPENDITURE NARRATIVE (continued) DEPARTMENT: 511/RECREATION 2025-26
Amended
Budget
2026-27
Original
Budget
2026-27
Proposed
Amendment
Aquatics Foundation - Pledge $ 500,000 $ - $ 500,000
Pledge of Financial Support for the Santa Ynez Valley Aquatics Complex, authorized 12/11/25.

Swim 50/50 $ - $ - $ 25,000
Recreation Program 50/50 $ 2,000 $ 2,000 $ 2,000
Reflects cost for joint events with the City of Solvang.

Office Equipment $ 500 $ 500 $ 500
Reflects acquisition of Credit Card terminal and scanners.

Office Furniture $ - $ - $ -
Reflects acquisition of furniture.

Computer Equipment $ 1,200 $ - $ 1,200
Reflects acquisition of new computer to upgrade dated computer.

Vehicles $ 85,000 $ - $ -
Reflects acquisition of new van.

Equipment $ 3,500 $ 3,500 $ 3,500
Reflects upgrade/replacement of gym equipment.
72300
73500
72100
72200
67570

MINOR CAPITAL
67146
67145
Buellton share of Swim program expenses incurred at SYHS Pool, 50% allocated to each City of Buellton and City of Solvang.
73100
141 of 314
DEPARTMENT: 550/PUBLIC WORKS - STREET LIGHTS
FY 2026-27 Mid-Cycle Amendment

DEPARTMENT SUMMARY
2023-24
Actual
2024-25
Actual
2025-26
Amended
Budget
2025-26
Year-End
Estimate
2026-27
Original
Budget
2026-27
Proposed
Amendment
$ - $ - $ - $ - $ - $ -
$ 66,131 $ 58,091 $ 70,000 $ 58,845 $ 70,000 $ 70,000
$ - $ - $ - $ - $ - $ -
$ 66,131 $ 58,091 $ 70,000 $ 58,845 $ 70,000 $ 70,000
Minor Capital
Department Total
FUND 001- GENERAL
Employee Services
Operating & Maintenance
$-
$10,000
$20,000
$30,000
$40,000
$50,000
$60,000
$70,000
$80,000
2023-24 Actual 2024-25 Actual 2025-26
Amended Budget
2025-26
Year-End Estimate
2026-27 Original
Budget
2026-27
Proposed
Amendment
Street Lights Expenditure Total
$-
$10,000
$20,000
$30,000
$40,000
$50,000
$60,000
$70,000
$80,000
Employee Services Operating & Maintenance Minor Capital Department Total Street Lights Expenditures by Category
2023-24 Actual 2024-25 Actual 2025-26
Amended Budget
2025-26
Year-End Estimate
2026-27 Original Budget 2026-27
Proposed Amendment
142 of 314
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.......................................................................................... • • •
• • •
Public Works - Street Lights
Account: 001-550
FY 2026-27 Mid-Cycle Amendment
2023-24
Actual
2024-25
Actual
2025-26
Amended
Budget
2025-26
Year-End
Estimate
2026-27
Original
Budget
2026-27
Proposed
Amendment
66,131 58,091 70,000 58,845 70,000 70,000
OPERATING & MAINTENANCE SUBTOTAL: 66,131 58,091 70,000 58,845 70,000 70,000 66,131 58,091 70,000 58,845 70,000 70,000

DEPARTMENT EXPENDITURES

OPERATING & MAINTENANCE
61241 Utilities - Electric
550 - PW STREET LIGHTS TOTAL:
143 of 314
FUND 001- GENERAL
FY 2026-27 Mid-Cycle Amendment
2025-26
Amended
Budget
2026-27
Original
Budget
2026-27
Proposed
Amendment
Utilities - Electric $ 70,000 $ 70,000 $ 70,000
Reflects electricity cost at various locations throughout the City.

DEPARTMENT: 550/PUBLIC WORKS - STREET LIGHTS

EXPENDITURE DETAIL NARRATIVE

OPERATING & MAINTENANCE
61241
144 of 314
DEPARTMENT: 551/STORM WATER (WATER SHED)
FY 2026-27 Mid-Cycle Amendment

DEPARTMENT SUMMARY
2023-24
Actual
2024-25
Actual
2025-26
Amended
Budget
2025-26
Year-End
Estimate
2026-27
Original
Budget
2026-27
Proposed
Amendment
$ - $ - $ - $ - $ - $ -
$ 300,831 $ 137,546 $ 425,500 $ 241,925 $ 385,500 $ 385,500 $ - $ - $ - $ - $ - $ -
$ 300,831 $ 137,546 $ 425,500 $ 241,925 $ 385,500 $ 385,500 Minor Capital
Department Total
FUND 001- GENERAL
Employee Services
Operating & Maintenance
$-
$50,000
$100,000
$150,000
$200,000
$250,000
$300,000
$350,000
$400,000
$450,000
2023-24 Actual 2024-25 Actual 2025-26
Amended Budget
2025-26
Year-End Estimate
2026-27 Original
Budget
2026-27
Proposed
Amendment
Storm Water (Water Shed) Expenditure Total
$-
$100,000
$200,000
$300,000
$400,000
$500,000
Employee Services Operating & Maintenance Minor Capital Department Total Watershed /Storm Water Expenditures by Category
2023-24 Actual 2024-25 Actual 2025-26
Amended Budget
2025-26
Year-End Estimate
2026-27 Original Budget 2026-27
Proposed Amendment
145 of 314
- ------
................................................................... ······················•••••••• .............. .

I
• • •
• • •
Storm Water (Water Shed)
Account: 001-551
FY 2026-27 Mid-Cycle Amendment
2023-24
Actual
2024-25
Actual
2025-26
Amended
Budget
2025-26
Year-End
Estimate
2026-27
Original
Budget
2026-27
Proposed
Amendment
14,159 17,328 30,000 46,813 30,000 30,000
270 597 500 446 500 500
145,293 106,707 180,000 114,667 180,000 180,000
141,109 12,915 175,000 80,000 175,000 175,000
- - 40,000 - - -
OPERATING & MAINTENANCE SUBTOTAL: 300,831 137,546 425,500 241,925 385,500 385,500 300,831 137,546 425,500 241,925 385,500 385,500
[1] Includes cost for GSA work, cost share with Santa Ynez Valley Water Conservation District

DEPARTMENT EXPENDITURES

OPERATING & MAINTENANCE
60650 Membership & Publication
60250 Maintenance and Repair
551 - Storm Water (Water Shed) TOTAL:
67575 Regulatory Compliance
77000 Transfer to Other Funds for CIPs
60800 Contract Services
[1]
146 of 314
.
-
FUND 001- GENERAL DEPARTMENT: 551 - STORM WATER (WATER SHED) FY 2026-27 Mid-Cycle Amendment
2025-26
Amended
Budget
2026-27
Original
Budget
2026-27
Proposed
Amendment
Maintenance and Repair $ 30,000 $ 30,000 $ 30,000
Memberships & Publications $ 500 $ 500 $ 500
Contract Services $ 180,000 $ 180,000 $ 180,000
Regulatory Compliance $ 175,000 $ 175,000 $ 175,000
Transfer to Other Funds for CIP $ 40,000 $ - $ -
Includes charges for the following Capital Improvement Projects (CIP) Project #102: Outfall Repairs and
Re-establishment
$ 40,000 $ - $ -

EXPENDITURE DETAIL NARRATIVE

OPERATING & MAINTENANCE
60650
Reflects membership dues to Association of State Floodplain Managers (ASFPM);California Stormwater Quality Association (CASQA); and various CASQA subscriptions. 60250
Reflects annual cost of routine storm drain cleaning.
60800
Includes engineering work related to FEMA mapping and regulatory issues, Storm Water Management Plan (SWMP) permitting and implementation, and storm drain system evaluations. 67575
Includes charges for water testing, and annual permit fees to the State Water Resource Control Board (SWRCB).
77000
147 of 314
DEPARTMENT: 552/PUBLIC WORKS - PARKS
FY 2026-27 Mid-Cycle Amendment

DEPARTMENT SUMMARY
2023-24
Actual
2024-25
Actual
2025-26
Amended
Budget
2025-26
Year-End
Estimate
2026-27
Original
Budget
2026-27
Proposed
Amendment
$ - $ - $ - $ - $ - $ -
$ 530,339 $ 518,998 $ 574,120 $ 463,809 $ 576,500 $ 576,500 $ - $ - $ 5,000 $ - $ 5,000 $ 5,000
$ 530,339 $ 518,998 $ 579,120 $ 463,809 $ 581,500 $ 581,500 Minor Capital
Department Total
FUND 001- GENERAL
Employee Services
Operating & Maintenance
$-
$100,000
$200,000
$300,000
$400,000
$500,000
$600,000
$700,000
2023-24 Actual 2024-25 Actual 2025-26
Amended Budget
2025-26
Year-End Estimate
2026-27 Original
Budget
2026-27
Proposed
Amendment
Parks Expenditure Total
$-
$100,000
$200,000
$300,000
$400,000
$500,000
$600,000
$700,000
Employee Services Operating & Maintenance Minor Capital Department Total Parks Expenditures by Category
2023-24 Actual 2024-25 Actual 2025-26
Amended Budget
2025-26
Year-End Estimate
2026-27 Original Budget 2026-27
Proposed Amendment
148 of 314
- --------
................ .......................... . .............................................................................. . • • •
• • •
Public Works - Parks
Account: 001-552
FY 2026-27 Mid-Cycle Amendment
2023-24
Actual
2024-25
Actual
2025-26
Amended
Budget
2025-26
Year-End
Estimate
2026-27
Original
Budget
2026-27
Proposed
Amendment
1,993 6,259 3,000 1,620 3,000 3,000
2,281 - 5,000 3,127 5,000 5,000
22,102 9,564 30,000 7,440 30,000 30,000
14,540 7,788 15,000 2,400 15,000 15,000
23,960 19,000 35,000 23,400 35,000 35,000
30,649 47,542 50,000 33,687 50,000 50,000
57,115 27,000 35,000 35,305 35,000 35,000
- - - - - -
288,535 298,580 300,000 255,585 300,000 300,000
- - - - - -
421 102 500 392 500 500
7,620 9,121 7,000 6,448 7,000 7,000
76,129 88,877 87,620 88,944 90,000 90,000
4,993 5,165 6,000 5,460 6,000 6,000
OPERATING & MAINTENANCE SUBTOTAL: 530,339 518,998 574,120 463,809 576,500 576,500 - - 5,000 - 5,000 5,000
- - - - - -
MINOR CAPITAL SUBTOTAL: - - 5,000 - 5,000 5,000
530,339 518,998 579,120 463,809 581,500 581,500
[1] Includes $19,000 for PAWS Park contribution. Remaining amount is for PAWS maintenance. [2] Includes $27,000 contribution to Botanic Garden for maintenance. [3] Water costs assume proposed water and sewer rate increases. 60254 Maintenance & Repair - Ave of Flags Medians
Contract Services
Maintenance & Repair - River View Park
60310 Equipment Rental
60800
60255 Maintenance & Repair - Golf Course
60256 Maintenance & Repair - Oak Park
60257 Maintenance & Repair - Paws Park
60258
61140 Operational Supplies
61241 Utilities - Electric

DEPARTMENT EXPENDITURES

OPERATING & MAINTENANCE
60059 Maintenance & Repair - Village Park
552 PUBLIC WORKS - PARKS TOTAL:

MINOR CAPITAL
73500 Equipment
74100 Improvements
61125 Small Equipment
61211 Utilities - Water
60259 Maintenance & Repair - Botanic Garden
61111 Chemicals
[1]
[2]
[3]
149 of 314
FUND 001- GENERAL
FY 2026-27 Mid-Cycle Amendment
2025-26
Amended
Budget
2026-27
Original
Budget
2026-27
Proposed
Amendment
Maintenance & Repair - Village Park $ 3,000 $ 3,000 $ 3,000 Maintenance & Repair - A of F Medians $ 5,000 $ 5,000 $ 5,000 Maintenance & Repair - Golf Course $ 30,000 $ 30,000 $ 30,000 Maintenance & Repair - Oak Park $ 15,000 $ 15,000 $ 15,000 Maintenance & Repair - Paws Park $ 35,000 $ 35,000 $ 35,000 $ 50,000 $ 50,000 $ 50,000
$ 35,000 $ 35,000 $ 35,000
Equipment Rental $ - $ - $ -
Contract Services $ 300,000 $ 300,000 $ 300,000
Chemicals $ - $ - $ -
Small Equipment $ 500 $ 500 $ 500
Operational Supplies $ 7,000 $ 7,000 $ 7,000
Utilities - Water $ 87,620 $ 90,000 $ 90,000
Utilities - Electricity $ 6,000 $ 6,000 $ 6,000
Reflects electricity cost at City Parks.

Covers cost of equipment and tools needed for maintenance. 61140
Covers cost of trash bags, dog bags, soaps, toilet paper, cleaning supplies, etc. 61211
Reflects costs associated with water usage at the City Parks. 61241
61125
60257
Includes grant contribution for PAWS Park of $19,000 for park maintenance. 60258 Maintenance & Repair - River View Park
Covers maintenance cost for sidewalk, plants, restrooms, buildings, playground equipment, etc. 60310
Covers cost of renting equipment needed for maintenance. 60800
Reflects contract services with Rafael Ruiz and Valley Gardener for cleaning and maintenance of City Parks.
61110
Covers costs for pesticides, herbicides, and graffiti remover. 60259 Maintenance & Repair - Botanic Garden
Reflects grant contribution of $27,000 for maintenance of the Botanic Gardens.

Covers repairs to playground equipment, restroom, picnic area, etc.

DEPARTMENT: 552 - PUBLIC WORKS - PARKS

EXPENDITURE DETAIL NARRATIVE

OPERATING & MAINTENANCE
60059
Covers miscellaneous maintenance and repairs.
60254
Covers miscellaneous maintenance and repairs at the medians located on Avenue of Flags. 60255
Covers water conservation, building repairs and roof repairs. 60256
150 of 314
EXPENDITURE NARRATIVE (continued) DEPARTMENT: 552/PUBLIC WORKS - PARKS 2025-26
Amended
Budget
2026-27
Original
Budget
2026-27
Proposed
Amendment
Equipment $ 5,000 $ 5,000 $ 5,000
Reflects acquisition of park equipment.

Improvements $ - $ - $ -
Includes costs for miscellaneous park development costs.

MINOR CAPITAL
73500
74100
151 of 314
DEPARTMENT: 556/LANDSCAPE MAINTENANCE
FY 2026-27 Mid-Cycle Amendment

DEPARTMENT SUMMARY
2023-24
Actual
2024-25
Actual
2025-26
Amended
Budget
2025-26
Year-End
Estimate
2026-27
Original
Budget
2026-27
Proposed
Amendment
$ - $ - $ - $ - $ - $ -
$ 139,918 $ 214,760 $ 233,550 $ 141,616 $ 237,750 $ 238,800 $ - $ 12,152 $ 60,000 $ 38,670 $ 30,000 $ 30,000
$ 139,918 $ 226,912 $ 293,550 $ 180,286 $ 267,750 $ 268,800 FUND 001- GENERAL
Employee Services
Operating & Maintenance
Minor Capital
Department Total
$-
$50,000
$100,000
$150,000
$200,000
$250,000
$300,000
$350,000
2023-24 Actual 2024-25 Actual 2025-26
Amended Budget
2025-26
Year-End Estimate
2026-27 Original
Budget
2026-27
Proposed
Amendment
Landscape Maintenance Total
$-
$50,000
$100,000
$150,000
$200,000
$250,000
$300,000
$350,000
Employee Services Operating & Maintenance Minor Capital Department Total Landscape Maintenance Expenditures by Category
2023-24 Actual 2024-25 Actual 2025-26
Amended Budget
2025-26
Year-End Estimate
2026-27 Original Budget 2026-27
Proposed Amendment
152 of 314
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············ ....................................................... . ............................... ····••••••••••• I I
• • •
• • •
Public Works - Landscape Maintenance
Account: 001-556
FY 2026-27 Mid-Cycle Amendment
2023-24
Actual
2024-25
Actual
2025-26
Amended
Budget
2025-26
Year-End
Estimate
2026-27
Original
Budget
2026-27
Proposed
Amendment
16,256 7,447 25,000 16,761 25,000 25,000
84,858 161,907 155,000 85,800 155,000 155,000
34,582 40,718 48,000 33,600 52,800 52,800
4,221 4,689 5,550 5,455 4,950 6,000
OPERATING & MAINTENANCE SUBTOTAL: 139,918 214,760 233,550 141,616 237,750 238,800 - 12,152 60,000 38,670 30,000 30,000
MINOR CAPITAL SUBTOTAL: - 12,152 60,000 38,670 30,000 30,000 139,918 226,912 293,550 180,286 267,750 268,800
[1]
[2] FY 25-26 includes a purchase of a live Christmas tree ~ $30,000.

MINOR CAPITAL
74101 1000 Trees
Assumes proposed water rate increases.
556 - LANDSCAPE MAINTENANCE TOTAL:
60800 Contract Services

DEPARTMENT EXPENDITURES

OPERATING & MAINTENANCE
60250 Maintenance and Repair
61211 Utilities - Water
61241 Utilities - Electric
[1]
[2]
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I I I I I I I
FUND 001- GENERAL
FY 2026-27 Mid-Cycle Amendment
2025-26
Amended
Budget
2026-27
Original
Budget
2026-27
Proposed
Amendment
Maintenance and Repair $ 25,000 $ 25,000 $ 25,000
Contract Services $ 155,000 $ 155,000 $ 155,000
Utilities - Water $ 48,000 $ 52,800 $ 52,800
Utilities - Electricity $ 5,550 $ 4,950 $ 6,000
Reflects electricity cost.
1000 Trees Program $ 60,000 $ 30,000 $ 30,000
Reflects acquisition of trees for 1000 Trees Program.
60800
Reflects contract services with Valley Gardener for common landscaped areas of the City and portion of Highway 246.
74101
61211
Reflects costs associated with water usage for irrigation. 61241

MINOR CAPITAL
Covers miscellaneous maintenance and repairs.

DEPARTMENT: 556 - LANDSCAPE MAINTENANCE

EXPENDITURE DETAIL NARRATIVE

OPERATING & MAINTENANCE
60250
154 of 314
DEPARTMENT: 558/PUBLIC WORKS - GENERAL
FY 2026-27 Mid-Cycle Amendment

DEPARTMENT SUMMARY
2023-24
Actual
2024-25
Actual
2025-26
Amended
Budget
2025-26
Year-End
Estimate
2026-27
Original
Budget
2026-27
Proposed
Amendment
$ 549,824 $ 552,538 $ 554,224 $ 611,306 $ 577,455 $ 591,800 $ 297,423 $ 460,990 $ 603,769 $ 354,896 $ 561,230 $ 575,600 $ 23,803 $ 130,612 $ 166,000 $ 21,658 $ 51,000 $ 51,000 $ 871,050 $ 1,144,141 $ 1,323,993 $ 987,860 $ 1,189,685 $ 1,218,400 FUND 001- GENERAL
Employee Services
Operating & Maintenance
Minor Capital
Department Total
$-
$200,000
$400,000
$600,000
$800,000
$1,000,000
$1,200,000
$1,400,000
2023-24 Actual 2024-25 Actual 2025-26
Amended Budget
2025-26
Year-End Estimate
2026-27 Original
Budget
2026-27
Proposed
Amendment
Public Works - General Expenditure Total
$-
$200,000
$400,000
$600,000
$800,000
$1,000,000
$1,200,000
$1,400,000
Employee Services Operating & Maintenance Minor Capital Department Total Public Works General Expenditures by Category
2023-24 Actual 2024-25 Actual 2025-26
Amended Budget
2025-26
Year-End Estimate
2026-27 Original Budget 2026-27
Proposed Amendment
155 of 314
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............................................... , ....... , .......................................... . ...................... ......................... 111111 111111 -••--- 1111 ■ ■ ■
■ ■ ■
Public Works - General
Account: 001-558
FY 2026-27 Mid-Cycle Amendment
2023-24
Actual
2024-25
Actual
2025-26
Amended
Budget
2025-26
Year-End
Estimate
2026-27
Original
Budget
2026-27
Proposed
Amendment
401,263 406,103 410,218 446,445 419,207 416,631
655 - - - -
6,309 6,888 5,966 7,407 6,040 7,752
462 476 515 437 478 486
39,300 43,500 43,114 45,483 43,922 46,356
16,970 7,827 8,994 8,926 9,047 9,244
65,243 65,903 63,726 78,850 76,485 86,901
19,245 21,452 21,361 23,408 21,950 24,070
379 389 330 349 326 360
EMPLOYEE SERVICES SUBTOTAL: 549,824 552,538 554,224 611,306 577,455 591,800 678 881 2,500 847 2,500 3,500
5,067 10,374 15,000 7,593 15,000 15,000
60,368 165,372 214,000 63,875 214,000 214,000
29,772 16,706 15,000 26,112 15,000 15,000
2,208 3,612 6,000 3,106 6,000 6,000
1,528 501 1,000 506 1,000 1,000
1,690 5,134 4,000 3,268 4,000 4,000
134,374 158,439 262,369 175,078 215,000 215,000
579 575 1,000 510 1,000 1,000
1,431 1,350 2,500 1,083 2,500 2,500
549 408 600 436 600 600
- - - - - -
2,845 5,609 5,100 2,951 5,100 5,100
729 486 - - - -
34,514 43,564 49,200 40,432 54,000 54,000
261 221 600 - 630 -
3,355 9,732 5,000 1,325 5,000 5,000
12,319 14,139 11,000 23,543 11,000 25,000
- 17,844 - - - -
782 455 3,000 520 3,000 3,000
1,628 2,766 3,000 1,333 3,000 3,000
2,747 2,824 2,900 2,381 2,900 2,900
OPERATING & MAINTENANCE SUBTOTAL: 297,423 460,990 603,769 354,896 561,230 575,600 - - - - - -
Computer Equipment - 1,246 4,000 58 4,000 4,000
- - - - - -
18,564 125,366 137,000 18,600 22,000 22,000
5,238 4,000 25,000 3,000 25,000 25,000
MINOR CAPITAL SUBTOTAL: 23,803 130,612 166,000 21,658 51,000 51,000 871,050 1,144,141 1,323,993 987,860 1,189,685 1,218,400 Telephone

MINOR CAPITAL
72300
Tools
61280 Fuel - Vehicles
67575 Regulatory Compliance
61210 Utilities - Sewer
61230 Utilities - Gas
61127
67600 Safety Equipment
74100 Improvements
73100 Vehicle Replacement
73500 Equipment
60710 Travel & Training
60800 Contract Services
60900 Miscellaneous
61211 Utilities - Water
61241 Utilities - Electric
61130 Office Supplies
61131 Postage
60250 Maintenance and Repair
60270 Maintenance - Vehicles
60560 Signs
50500 Group Life Ins Benefit

OPERATING & MAINTENANCE
60131 Laundry - Uniform

DEPARTMENT EXPENDITURES

EMPLOYEE SERVICES
50000 Salaries
50030 Hourly Employees
50120 Employer SS/MC
50130 UI & Employee Training Tax
50200 PERS Retirement
60210 Computer Maintenance & Software
50300 Workers Compensation
50400
67545 Principal and Interest
Employer Paid DCP
558 -PUBLIC WORKS GENERAL TOTAL:
67705
60650 Membership & Publication
61140 Operational Supplies
71100 Property Acquisition
Medical Benefit
50410
[1]
[2]
[3]
[4]
156 of 314
[1]
[2]
[3]
[4]
558-Public Works General
FY 2025-26: Purchase of key cards for City facilities.

Increase due to current usage and increasing PG&E rates.

Includes $20,000 for a solid waste consultant to help with compliance, documentation and coordination with CalRecycle and audit.

Assumes proposed water rate increases.
157 of 314
FUND 001- GENERAL
FY 2026-27 Mid-Cycle Amendment
2025-26
Amended
Budget
2026-27
Original
Budget
2026-27
Proposed
Amendment

0.40 0.40 0.40
Lead Maintenance & Utility Fieldworker (Water) 0.40 0.40 0.40 Facilities Supervisor/Utility Fieldworker 0.90 0.90 0.90 Journeyman Maintenance & Utility Fieldworker 0.40 0.40 0.40 Facilities Foreman/Utility Fieldworker 0.90 0.90 0.90
Maintenance & Utility Fieldworker I (2) 0.80 0.80 0.80
Accounting Technician (Tier II) 0.25 - -
- 0.15 0.15

0.15 0.15 0.15

4.20 4.10 4.10
Staff Salaries $ 410,218 $ 419,207 $ 416,631
Hourly employees $ - $ - $ -
Benefits:

Employer SS/MC $ 5,966 $ 6,040 $ 7,752
Federal law requires Medicare payments paid by both the City and employee.

UI & Employee Training Tax $ 515 $ 478 $ 486
PERS Retirement $ 43,114 $ 43,922 $ 46,356
Represents the allocation of Public Employees Retirement System (PERS) employer cost.

Workers Compensation $ 8,994 $ 9,047 $ 9,244
Reflects cost to provide worker's compensation coverage.

Medical Benefit $ 63,726 $ 76,485 $ 86,901
Employer Paid DCP $ 21,361 $ 21,950 $ 24,070
Group Life Insurance Benefit $ 330 $ 326 $ 360
Reflects annual life insurance cost as employee benefits.

Laundry - Uniforms $ 2,500 $ 2,500 $ 3,500
50200
50300
50400
Includes dental/vision insurance and medical insurance paid per month by the City for full-time employees. 50410
Reflects the City's contribution towards the employee's deferred compensation program for eligible employees.
50500

OPERATING AND MAINTENANCE
60131
Reflects a 33 percent cost of laundry and uniform service for Public Works employees; 100% of groundskeeper uniform.

Reflects the annual unemployment insurance coverage paid to the California Employment Development Department.

Administrative Analyst
Total:
50000
Includes salaries involving the allocation percentage for each position in this department. 50030
No budgeted position.
50120
50130
Administrative Assistant
DEPARTMENT: 558/PUBLIC WORKS - GENERAL

EXPENDITURE DETAIL NARRATIVE

EMPLOYEE SERVICES
Public Works Director
158 of 314
- ------
EXPENDITURE NARRATIVE (continued)
2025-26
Amended
Budget
2026-27
Original
Budget
2026-27
Proposed
Amendment
Computer Maintenance & Software $ 15,000 $ 15,000 $ 15,000 Reflects annual costs for license and support.

Maintenance and Repair $ 214,000 $ 214,000 $ 214,000
Maintenance - Vehicles $ 15,000 $ 15,000 $ 15,000
Signs $ 6,000 $ 6,000 $ 6,000
Membership & Publications $ 1,000 $ 1,000 $ 1,000
Travel & Training $ 4,000 $ 4,000 $ 4,000
Reflects costs for employee training/seminars, license testing.

Contract Services $ 262,369 $ 215,000 $ 215,000
Miscellaneous $ 1,000 $ 1,000 $ 1,000
Tools $ 2,500 $ 2,500 $ 2,500
Reflects costs for tools needed for repair and maintenance.

Office Supplies $ 600 $ 600 $ 600
Reflects costs for department office supplies.

Operational Supplies $ 5,100 $ 5,100 $ 5,100
Reflects costs for department operations supplies.

Utilities - Sewer $ - $ - $ -
Utilities - Water $ 49,200 $ 54,000 $ 54,000
Utilities - Gas $ 600 $ 630 $ -
Reflects cost of gas service at City Hall and Council Chambers.

Utilities - Electricity $ 5,000 $ 5,000 $ 5,000
Reflects cost of electricity at City Hall and Council Chambers.

Provides for unexpected expenditures incurred during the year along with purchasing various supplies, materials, etc.
61127
61130
61140
61211
Reflects costs associated with water usage for irrigation and potable water at City Hall and Council Chambers.
61230
61241
61210
Reflects costs associated with wastewater service at City Hall and Council Chambers. 60900
60250
Includes charges for City building, facilities, infrastructure and equipment maintenance and repair. 60270
Reflects cost of City vehicle maintenance.
60560
Includes sign replacement and upgrade of signs throughout the City caused by damage, missing, reflectivity, etc.
60650
Includes dues to American Society of Civil Engineers (ASCE); Water Environment Federation (WEF); Office of Water Programs; annual City Engineer license renewal fee. 60710
60800
Includes contract services for answering service (33 percent of cost), janitorial services, security systems for City Hall, and pest control services at City Hall, Post Office, Library, and Sheriff's Office. 60210
DEPARTMENT: 558/PUBLIC WORKS - GENERAL
159 of 314
EXPENDITURE NARRATIVE (continued)
2025-26
Amended
Budget
2026-27
Original
Budget
2026-27
Proposed
Amendment
Fuel - Vehicles $ 11,000 $ 11,000 $ 25,000
Reflects fuel cost for City trucks.

Regulatory Compliance $ 3,000 $ 3,000 $ 3,000
Includes annual emission fee paid to Santa Barbara County.

Safety Equipment $ 3,000 $ 3,000 $ 3,000
Telephone $ 2,900 $ 2,900 $ 2,900
Includes a portion of cell phone charges for the employees in this department.

Property Acquisition $ - $ - $ -
Reflects cost of acquiring property.

Computer Equipment $ 4,000 $ 4,000 $ 4,000
Reflects computer upgrades.

Vehicle Replacement $ - $ - $ -
Reflects cost of vehicle replacement.

Equipment $ 137,000 $ 22,000 $ 22,000
Reflects acquisition of miscellaneous equipment.

Improvements $ 25,000 $ 25,000 $ 25,000
Includes Cash 4 Grass Landscape Rebate Program.
67705

MINOR CAPITAL
73100
73500
74100
71100
72300
Includes safety equipment, personal protective equipment such as safety glasses, vests, gloves, high visibility rain gear, hard hats/caps etc.

DEPARTMENT: 558/PUBLIC WORKS - GENERAL
67575
67600
61280
160 of 314
FUND 001- GENERAL DEPARTMENT: 565/COMMUNITY DEVELOPMENT - PLANNING FY 2026-27 Mid-Cycle Amendment

DEPARTMENT SUMMARY
2023-24
Actual
2024-25
Actual
2025-26
Amended
Budget
2025-26
Year-End
Estimate
2026-27
Original
Budget
2026-27
Proposed
Amendment
$ 485,898 $ 469,539 $ 575,891 $ 549,511 $ 593,736 $ 606,509 $ 177,855 $ 265,692 $ 586,965 $ 352,453 $ 363,932 $ 522,955 $ 870 $ 773 $ 2,200 $ 1,352 $ 2,200 $ 3,000
$ 664,624 $ 736,003 $ 1,165,056 $ 903,316 $ 959,868 $ 1,132,464 Employee Services
Operating & Maintenance
Minor Capital
Department Total
$-
$200,000
$400,000
$600,000
$800,000
$1,000,000
$1,200,000
$1,400,000
2023-24 Actual 2024-25 Actual 2025-26
Amended Budget
2025-26
Year-End Estimate
2026-27 Original
Budget
2026-27
Proposed
Amendment
Planning Expenditure Total
$-
$200,000
$400,000
$600,000
$800,000
$1,000,000
$1,200,000
$1,400,000
Employee Services Operating & Maintenance Minor Capital Department Total Planning Expenditures by Category
2023-24 Actual 2024-25 Actual 2025-26
Amended Budget
2025-26
Year-End Estimate
2026-27 Original Budget 2026-27
Proposed Amendment
161 of 314
- -------
··············•·"···•·"···············•·"···••"'''··········••" ~············ .................................... .

I
111111 •• 1111 II II ■ ■ ■
■ ■ ■
Community Development - Planning
Account: 001-565
FY 2026-27 Mid-Cycle Amendment
2023-24
Actual
2024-25
Actual
2025-26
Amended
Budget
2025-26
Year-End
Estimate
2026-27
Original
Budget
2026-27
Proposed
Amendment
326,685 263,241 296,337 294,639 302,120 308,410
3,300 1,600 5,000 3,050 5,000 5,000
- - - 1,200 - 4,800
39,572 108,011 156,000 141,430 160,680 162,000
5,767 5,766 15,688 7,031 15,468 7,570
484 445 479 333 441 588
36,443 30,113 35,817 35,454 36,696 38,970
9,983 8,871 8,319 8,256 8,352 8,550
47,167 39,967 41,369 40,995 47,730 53,000
16,214 11,291 16,677 16,924 17,048 17,420
282 234 205 200 201 201
EMPLOYEE SERVICES SUBTOTAL: 485,898 469,539 575,891 549,511 593,736 606,509 678 1,974 14,000 535 14,000 14,000
- - 200 81 200 200
7,060 7,044 7,200 6,875 7,200 7,200
2,289 3,176 3,000 1,182 3,000 3,000
1,280 200 1,850 1,175 1,850 1,850
8,010 6,833 8,240 9,289 8,240 10,000
9,096 2,485 8,000 4,924 8,000 8,000
47,713 39,525 51,200 57,585 51,200 56,200
Contract Services - LEAP Grant 9,292 - - - - -
Contract Services - REAP Grant 23,967 - - - - -
45,696 46,512 54,400 27,925 54,400 54,400
- - 75,000 - 75,000 75,000
9,235 141,203 342,180 220,725 123,781 268,660
1,083 3,100 3,100 2,000 3,100 3,100
1,921 1,988 2,000 1,717 2,000 2,000
11 - 25 - 25 25
7,960 8,917 13,750 15,859 9,116 16,500
2,564 2,734 2,820 2,580 2,820 2,820
OPERATING & MAINTENANCE SUBTOTAL: 177,855 265,692 586,965 352,453 363,932 522,955 370 500 500 60 500 500
500 - 500 - 500 500
- 273 1,200 1,292 1,200 2,000
MINOR CAPITAL SUBTOTAL: 870 773 2,200 1,352 2,200 3,000 664,624 736,003 1,165,056 903,316 959,868 1,132,464
Travel & Training
60830 Contract Services - Engineering
60900 Miscellaneous
72300 Computer Equipment
72100 Office Equipment
72200 Office Furniture
61131 Postage
50200 PERS Retirement
60210 Computer Maintenance & Software
50300 Workers Compensation
50400 Medical Benefit
50410 Employer Paid DCP
50500 Group Life Ins Benefit

OPERATING & MAINTENANCE
UI & Employee Training Tax
50030 Hourly Employees

DEPARTMENT EXPENDITURES

EMPLOYEE SERVICES
50000 Salaries
50025 Car Allowance
50010 Planning Commission Salaries
50120 Employer SS/MC
50130
565 - PLANING TOTAL:

MINOR CAPITAL
Comprehensive Zoning Code Update
Comprehensive General Plan Update
60850
60855
61130 Office Supplies
61241 Utilities - Electric
60650 Membership & Publication
60710
60800 Contract Services
60715 Travel & Training - Planning Comission
60815
60820
67705 Telephone
60250 Maintenance and Repair
60310 Equipment Rental
60520 Advertising - Legal
[2]
[3]
[4]
[5]
[6]
[1]
162 of 314
- -----
001-565 Community Development - Planning
[1]
[2]
[3] Includes $10,000 for potential future annual subscription cost for cloud permitting services, plus Z world and ArcGIS Contract Services Include:

Economic Development Consultant - Kosmont Companies: $25,000 [4] Contract Planner - Metroventures contract from 5/12/25 through 5/12/27: 2-year total $62,400, $31,200 annual [5]
[6]
Includes Part-time planning assistant pay increase to $75 per hour without benefits. The Associate/Assistant Planner position remains vacant and will not be budgeted.

Includes contract services to review and update municipal code to reflect General Plan and Housing Element that is currently in progress. The City has a contract with Civic Solutions from 9/26/2024 to 9/26/2026: Total contract $499,508. Civic Solutions estimated remaining balance $245,160. Kosmont Services total contract $25,000. Remaining contract $23,500.

Prior year carryover. Includes contract services to review and update Title 19 Zoning Code.

Department Head Car Allowance Pay effective 3/12/2026
163 of 314
FUND 001- GENERAL
FY 2026-27 Mid-Cycle Amendment
2025-26
Amended
Budget
2026-27
Original
Budget
2026-27
Proposed
Amendment

1.00 1.00 1.00

1.00 - -

1.00 1.00 1.00
Accounting Technician (Tier II) 0.25 - -

0.46 1.00 1.00

3.71 3.00 3.00
Staff Salaries $ 296,337 $ 302,120 $ 308,410
Planning Commission Salaries $ 5,000 $ 5,000 $ 5,000
Car Allowance $ - $ - $ 4,800
Hourly Employees $ 156,000 $ 160,680 $ 162,000
Benefits:

Employer SS/MC $ 15,688 $ 15,468 $ 7,570
Federal law requires Medicare payments paid by both the City and employee.

UI & Employee Training Tax $ 479 $ 441 $ 588
PERS Retirement $ 35,817 $ 36,696 $ 38,970
Represents the allocation of Public Employees Retirement System (PERS) employer cost.

Workers Compensation $ 8,319 $ 8,352 $ 8,550
Reflects cost to provide worker's compensation coverage.

Medical Benefit $ 41,369 $ 47,730 $ 53,000
Employer Paid DCP $ 16,677 $ 17,048 $ 17,420
Group Life Insurance Benefit $ 205 $ 201 $ 201
Reflects annual life insurance cost as employee benefits. 50410
Reflects the City's contribution towards the employee's deferred compensation program for eligible employees.
50500
50200
Reflects the annual unemployment insurance coverage paid to the California Employment Development Department.
50300
50400
Includes dental/vision insurance and medical insurance paid per month by the City for full-time employees.

Includes monthly payment of $100 per month per planning commissioner. 50120
50130
50025
Includes car allowance benefit for Planning Director.
50030
Includes contracted Assistant Planner.

DEPARTMENT: 565/COMMUNITY DEVELOPMENT -

PLANNING

EXPENDITURE DETAIL NARRATIVE

EMPLOYEE SERVICES
Planning Director
Assistant (Associate) Planner
50000
Includes salaries involving the allocation percentage for each position in this department. 50010
Staff Assistant/Planning Tech
Part-Time Assistant Planner
Total:
164 of 314
- -----
EXPENDITURE NARRATIVE (continued)
2025-26
Amended
Budget
2026-27
Original
Budget
2026-27
Proposed
Amendment
Computer Maintenance & Software $ 14,000 $ 14,000 $ 14,000 Reflects annual costs for license and support.

Maintenance/Repair $ 200 $ 200 $ 200
Equipment Rental $ 7,200 $ 7,200 $ 7,200
Advertising - Legal $ 3,000 $ 3,000 $ 3,000
Membership & Publications $ 1,850 $ 1,850 $ 1,850
Travel & Training $ 8,240 $ 8,240 $ 10,000
Reflects costs for attendance at conferences and seminars for Planning Staff.

Travel & Training - Planning Commission$ 8,000 $ 8,000 $ 8,000 Reflects costs for attendance at conferences and seminars for Planning Commissioners.

Contract Services $ 51,200 $ 51,200 $ 56,200
Contract Services - Engineering $ 54,400 $ 54,400 $ 54,400 Comprehensive Zoning Code Update $ 75,000 $ 75,000 $ 75,000 Comprehensive Zoning General
Plan Update
$ 342,180 $ 123,781 $ 268,660
Cost to update the City’s 2025 General Plan. Update would cover an approximately 20 year planning horizon. Will consist of a comprehensive update to all 7 required elements and optional elements, and the required environmental review.
60715
DEPARTMENT: 565/COMMUNITY DEVELOPMENT -

PLANNING
60830
60250
Includes charges for copier and miscellaneous maintenance and repairs. 60800
Includes contract services for Economic Development consultation with Kosmont Companies ($20,000), Contract Planner with Metroventures to 5/12/27 ($31,200 each year) 60650
Includes dues to California Association of Code Enforcement Officers (CACEO); American Planning Association (APA); APA Central Coast Section; Land Use Publication; Notary renewal fee ; Subscription to local newspaper and misc. publications and recording fees. 60710
60520
Includes contract services for GIS, CADD and mapping services. 60850
Estimated cost to comprehensively update City’s Title 19 Zoning Code. Will address required changes to ensure consistency with planned Comprehensive General Plan Update. 60855

OPERATING AND MAINTENANCE
60310
Reflects monthly lease expense for copier.

Includes cost to publish public hearing notices, meeting announcements, etc. in the local newspaper.
60210
165 of 314
EXPENDITURE NARRATIVE (continued)
2025-26
Amended
Budget
2026-27
Original
Budget
2026-27
Proposed
Amendment
Miscellaneous $ 3,100 $ 3,100 $ 3,100
Office Supplies $ 2,000 $ 2,000 $ 2,000
Reflects costs for department office supplies.

Postage $ 25 $ 25 $ 25
Utilities - Electric $ 13,750 $ 9,116 $ 16,500
Telephone $ 2,820 $ 2,820 $ 2,820
Reflects cost of phone service at planning office and cell phone service for planning staff.

Office Equipment $ 500 $ 500 $ 500
Reflects cost for purchasing office equipment for Green Business Certification maintenance.

Office Furniture $ 500 $ 500 $ 500
Reflects cost for acquiring office furniture.

Computer Equipment $ 1,200 $ 1,200 $ 2,000
Reflects system upgrades.
72100
72300
61241
Reflects costs associated with electricity cost at 331B Park Street, Planning Office. 61131
Reflects postage costs.
67705

MINOR CAPITAL
DEPARTMENT: 565/COMMUNITY DEVELOPMENT -

PLANNING
72200
61130
60900
Provides for unexpected expenditures incurred during the year along with purchasing various supplies, materials, etc.
166 of 314
167 of 314
Enterprise Funds
FUND 005 - WASTEWATER DEPARTMENT: 701/WASTEWATER
FY 2026-27 Mid-Cycle Amendment

DEPARTMENT SUMMARY
2023-24
Actual
2024-25 Actual 2025-26
Amended
Budget
2025-26
Year-End
Estimate
2026-27
Original
Budget
2026-27
Proposed
Amendment
$ 768,380 $ 593,620 $ 659,510 $ 629,707 $ 685,442 $ 695,451 $ 1,028,082 $ 1,321,788 $ 2,774,154 $ 1,353,254 $ 2,507,102 $ 2,523,359 $ 12,801 $ 3,206 $ 25,000 $ 20,070 $ 25,000 $ 25,000
Department Total $ 1,809,262 $ 1,918,615 $ 3,458,664 $ 2,003,031 $ 3,217,544 $ 3,243,810 Employee Services
Operating & Maintenance
Minor Capital
$-
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
$3,000,000
$3,500,000
$4,000,000
2023-24 Actual 2024-25 Actual 2025-26
Amended Budget
2025-26
Year-End Estimate
2026-27 Original
Budget
2026-27
Proposed
Amendment
Wastewater Expenditure Total
$-
$1,000,000
$2,000,000
$3,000,000
$4,000,000
Employee Services Operating & Maintenance Minor Capital Department Total Wastewater Expenditures by Category
2023-24 Actual 2024-25 Actual 2025-26
Amended Budget
2025-26
Year-End Estimate
2026-27 Original Budget 2026-27
Proposed Amendment
168 of 314
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..................................................................... ..............................................

I
1 111111 ____ 111
• • •
• • •
Wastewater (Sewer)
Account: 005-701
FY 2026-27 Mid-Cycle Amendment
2023-24
Actual
2024-25
Actual
2025-26
Amended
Budget
2025-26
Year-End
Estimate
2026-27
Original
Budget
2026-27
Proposed
Amendment
388,355 419,695 481,295 454,773 492,947 487,422
- - - 300 - 1,200
- - 1,870 2,908 1,925 -
6,272 6,988 7,118 7,859 7,266 7,086
410 399 552 417 530 530
104,515 63,222 61,414 60,180 62,381 68,208
14,723 10,332 9,905 9,830 10,022 10,180
233,473 69,942 71,292 69,403 83,599 93,167
20,280 22,686 25,706 23,696 26,416 27,302
353 359 358 342 356 356
EMPLOYEE SERVICES SUBTOTAL: 768,380 593,620 659,510 629,707 685,442 695,451 9,688 9,882 12,050 12,382 13,858 14,665
20,954 19,455 21,000 18,554 23,100 23,100
8,993 10,347 10,700 8,650 11,020 11,020
814 294 2,500 310 2,500 3,500
20,294 24,648 26,809 26,629 28,150 28,150
12,776 13,485 14,420 13,063 14,853 14,853
189,135 277,754 225,000 188,246 225,000 225,000
22,015 7,720 8,000 9,916 8,000 8,000
832 341 1,800 800 1,800 1,800
1,720 1,509 4,000 1,974 4,000 12,000
329,429 405,407 360,000 350,261 360,000 360,000
26,582 31,590 56,000 50,339 56,000 56,000
202 - 250 223 250 250
25,000 26,250 39,390 38,072 33,225 33,225
37,526 31,257 36,000 68,080 36,000 55,000
194 1,830 2,000 71 2,000 2,000
1,542 2,276 2,000 1,509 2,000 2,000
4,977 8,974 5,500 5,352 5,500 5,500
2,005 2,601 3,000 2,292 3,000 3,000
33,488 40,065 51,600 42,600 54,000 54,000
78,153 80,145 85,000 99,800 87,550 100,000
12,308 8,444 11,000 2,933 11,000 11,000
29,740 33,786 64,635 34,635 67,796 67,796
28,800 31,598 40,000 39,600 40,000 40,000
1,938 1,054 3,500 2,147 3,500 3,500
2,007 2,091 3,000 1,865 3,000 3,000
126,967 248,986 130,000 250,000 130,000 250,000
- - 1,555,000 82,950 1,280,000 1,135,000
OPERATING & MAINTENANCE SUBTOTAL: 1,028,082 1,321,788 2,774,154 1,353,254 2,507,102 2,523,359 Contract Services
60830 Contract Services - Engineering
60900 Miscellaneous
60905
60800
Office Supplies
CalPERS Unfunded Accrued Liability
69100
68110 Depreciation
60131 Laundry - Uniform
60210 Computer Maintenance & Software
60250 Maintenance and Repair
60211 Data Processing Contract Maintenance
60270 Maintenance - Vehicles
60650 Membership & Publication
60710 Travel & Training
61127 Tools
61131 Postage
61211 Utilities - Water
61111 Chemicals and Analysis
Transfer to Other Funds
Regulatory Compliance
67545 Principal and Interest
61241 Utilities - Electric
61280 Fuel - Vehicles
67575
61140 Operational Supplies
61130
50030 Hourly Employees

DEPARTMENT EXPENDITURES

EMPLOYEE SERVICES
50000 Salaries
50120 Employer SS/MC
50130 UI & Employee Training Tax
50200 PERS Retirement
50610 Insurance - Property
60021
50300 Workers Compensation
50400 Medical Benefit
50410 Employer Paid DCP
50500 Group Life Ins Benefit

OPERATING & MAINTENANCE
50600 Insurance - Liability
Audit
50025 Car Allowance
67600 Safety Equipment
67705 Telephone
[4]
[2]
[3]
[6]
[5]
[7]
[2]
[6]
[2]
169 of 314
- -
'
'
.

Wastewater (Sewer)
DEPARTMENT EXPENDITURES (continued) Account: 005-701
FY 2026-27 Mid-Cycle Amendment
BUDGET NOTE: Capital items are expensed in the Depreciation Category in the operating section. 2023-24
Actual
2024-25
Actual
2025-26
Amended
Budget
2025-26
Year-End
Estimate
2026-27
Original
Budget
2026-27
Proposed
Amendment
- 1,246 3,000 1,473 3,000 3,000
- - - - - -
12,801 1,960 22,000 18,597 22,000 22,000
- - - - -
MINOR CAPITAL SUBTOTAL: 12,801 3,206 25,000 20,070 25,000 25,000 1,809,262 1,918,615 3,458,664 2,003,031 3,217,544 3,243,810 [1]
[2]
[3]
[4]
[5]
[6]
[7]
Improvements
73100 Vehicle Replacement
Department Head Car Allowance Pay effective 3/12/2026
Includes an additional discretionary payment (ADP) for FY 2025-26 for a total payment of $262,593. (Wastewater portion = $39,390) Assumes proposed water rate increases and PG&E electic rate increases.

Includes prior year carryovers and new projects. Also a $770,000 transfer to the Water Capital Fund.

Increase of software license fees and migration to montly subscriptions for Microsoft Exchange and Adobe Acrobat.

FY 26-27 estimate from JPIA for liability insurance. Increase of about 5.8%.

Major repairs are needed.
701 - WASTEWATER TOTAL:

MINOR CAPITAL
72300 Computer Equipment
73500 Equipment
74100
170 of 314
FUND 005- WASTEWATER
FY 2026-27 Mid-Cycle Amendment
2025-26
Amended
Budget
2026-27
Original
Budget
2026-27
Proposed
Amendment

0.30 0.30 0.30
Finance Director 0.25 0.25 0.25
Chief Plant Operator - WWTP 1.00 1.00 1.00
Lead Maintenance & Utility Fieldworker (Water) 0.30 0.30 0.30 Facilities Supervisor/Utility Fieldworker 0.05 0.05 0.05 Accounting Specialist 0.25 0.25 0.25
Revenue Specialist 0.40 0.40 0.40
Journeyman Maintenance & Utility Fieldworker 0.30 0.30 0.30 Accounting Technician (Tier II) 0.15 - 0.05
Accounting Technician (Part-Time) - 0.02 -
Administrative Analyst - 0.05 0.05
Facilities Foreman/Utility Fieldworker 0.05 0.05 0.05
Maintenance & Utility Fieldworker I (2) 0.60 0.60 0.60

3.65 3.57 3.60
Staff Salaries $ 481,295 $ 492,947 $ 487,422
Car Allowance $ - $ - $ 1,200
Hourly employees $ 1,870 $ 1,925 $ -
Benefits:

Employer SS/MC $ 7,118 $ 7,266 $ 7,086
Federal law requires Medicare payments paid by both the City and employee. 0 UI & Employee Training Tax $ 552 $ 530 $ 530
PERS Retirement $ 61,414 $ 62,381 $ 68,208
Represents the allocation of Public Employees Retirement System (PERS) employer cost.

Workers Compensation $ 9,905 $ 10,022 $ 10,180
Reflects cost to provide worker's compensation coverage.

Medical Benefit $ 71,292 $ 83,599 $ 93,167
Employer Paid DCP $ 25,706 $ 26,416 $ 27,302
Group Life Insurance Benefit $ 358 $ 356 $ 356
50120
50130
Reflects the annual unemployment insurance coverage paid to the California Employment Development Department.
50300
50400
Includes dental/vision insurance and medical insurance paid per month by the City for full-time employees.
50410
Reflects the City's contribution towards the employee's deferred compensation program for eligible employees.
50500
50025
Includes allocation of car allowance benefit for Finance Director.

DEPARTMENT: 701/WASTEWATER

EXPENDITURE DETAIL NARRATIVE

EMPLOYEE SERVICES
Public Works Director
50200
Total:
50000
Includes salaries involving the allocation percentage for each position in this department. 50030
Includes part-time employee.

Reflects annual life insurance cost as employee benefits. 171 of 314
- -----
EXPENDITURE NARRATIVE (continued)
FUND 005
2025-26
Amended
Budget
2026-27
Original
Budget
2026-27
Proposed
Amendment
Insurance - Liability $ 12,050 $ 13,858 $ 14,665
Insurance - Property $ 21,000 $ 23,100 $ 23,100
Audit $ 10,700 $ 11,020 $ 11,020
Laundry - Uniforms $ 2,500 $ 2,500 $ 3,500
Computer Maintenance & Software $ 26,809 $ 28,150 $ 28,150 Reflects annual costs for license and support which includes SCADA and Tyler Accounting Software.

Data Processing Contract Maintenance $ 14,420 $ 14,853 $ 14,853 Maintenance/Repair $ 225,000 $ 225,000 $ 225,000
Maintenance - Vehicles $ 8,000 $ 8,000 $ 8,000
Membership & Publications $ 1,800 $ 1,800 $ 1,800
Travel & Training $ 4,000 $ 4,000 $ 12,000
Reflects costs for employee training/seminars, license testing.

Contract Services $ 360,000 $ 360,000 $ 360,000
Contract Services - Engineering $ 56,000 $ 56,000 $ 56,000 Includes dues to Water Federation (WEF) ($750), Water Reuse Association ($525), Certification Renewals ($525)
60710
60800
Includes contract services with Autosys, Wallace Group, Fluid Resource Management, answering service, water sample delivery, bio solid waste handling, safety equipment servicing and laundry service.
60830
Includes contract engineering services for work related to state mandated industrial waste discharge program, wastewater treatment plant upgrades, and Regional Water Quality Control Board (RQQCB) compliance and permitting, sewer network model and inflow/infiltration study upgrade. 60650
60021
Reflects a 33 percent cost of the annual financial audit. Costs are split between the General, Wastewater, and Water Funds.
60131
Reflects a 33 percent cost of laundry and uniform service for Wastewater Plant operators. 60210
60211
60250
Includes charges for Wastewater Treatment Plant maintenance and repair, including sewer collection system cleaning (CCTV).
60270
Reflects cost of city vehicle maintenance.

Reflects cost of merchant services.

Includes 33 percent of the total City's insurance cost associated with property damage, earthquake, flood, mechanical breakdown and other vehicle physical damage. 33 percent is charged to each of the Wastewater and Water Funds.

DEPARTMENT: 701/WASTEWATER

OPERATING AND MAINTENANCE
50600
Includes 10 percent of City's liability insurance. 80 percent of cost is charged to the General Fund, and the remaining 10 percent to the Water Fund.
50610
172 of 314
EXPENDITURE NARRATIVE (continued)
FUND 005
2025-26
Amended
Budget
2026-27
Original
Budget
2026-27
Proposed
Amendment
Miscellaneous $ 250 $ 250 $ 250
CalPERS Unfunded Accrual Liability $ 39,390 $ 33,225 $ 33,225 Chemical/Analysis $ 36,000 $ 36,000 $ 55,000
Tools $ 2,000 $ 2,000 $ 2,000
Reflects costs for tools needed for repair and maintenance. $ - Office Supplies $ 2,000 $ 2,000 $ 2,000
Reflects costs for department office supplies.

Postage $ 5,500 $ 5,500 $ 5,500
Reflects postage costs for utility bills.

Operational Supplies $ 3,000 $ 3,000 $ 3,000
Reflects costs for department operations supplies.

Utilities - Water $ 51,600 $ 54,000 $ 54,000
Reflects cost of water service at Wastewater Treatment Plant.

Utilities - Electricity $ 85,000 $ 87,550 $ 100,000
Reflects cost of electricity at Wastewater Treatment Plant.

Fuel - Vehicles $ 11,000 $ 11,000 $ 11,000
Reflects fuel cost for City trucks.

Principal and Interest $ 64,635 $ 67,796 $ 67,796
Regulatory Compliance $ 40,000 $ 40,000 $ 40,000
Safety Equipment $ 3,500 $ 3,500 $ 3,500
Telephone $ 3,000 $ 3,000 $ 3,000
Includes a portion of cell phone charges for the employees in this department. 67575
Includes annual compliance fees and permits with various regulatory agencies including: Air Pollution Board, Regional Water Quality Control Board, and County of Santa Barbara. 67600
Includes safety equipment, personal protective equipment such as safety glasses, vests, gloves, high visibility rain gear, hard hats/caps etc.
67705
60905
61130
61211
61241
61280
67545
61127
DEPARTMENT: 701/WASTEWATER
60900
Other costs are due to various small WWTP related purchases. 61111
Reflects costs associated with wastewater testing.
61131
61140
Includes CalPERS Unfunded Liability (split between General, Wastewater and Water Funds).

Wastewater's CalPERS liability is 10 percent of total cost. General is 80 percent and Water allocation is 10 percent.

Reflects annual repayment of the loan issued to fund the Engie Energy Project. This is a split allocation between General Fund 19.84%, Wastewater Fund 31.53% and Water Fund 48.63%. 173 of 314
EXPENDITURE NARRATIVE (continued)
FUND 005
2025-26
Amended
Budget
2026-27
Original
Budget
2026-27
Proposed
Amendment
Depreciation $ 130,000 $ 130,000 $ 250,000
Transfer to Other Funds $ 1,555,000 $ 1,280,000 $ 1,135,000 Includes transfers from reserves for CIP. See Wastewater Capital Fund for details. $ 250,000 $ 250,000 $ 250,000
$ 250,000 $ - $ -
$ 200,000 $ 100,000 $ -
Project #714: Wastewater Treatment
Plan Electrical Improvements
$ 75,000 $ 150,000 $ 75,000
$ 780,000 $ 780,000 $ 810,000
$ 3,000 $ 3,000 $ 3,000
Reflects systems upgrade to Windows 10.

Vehicles $ - $ - $ -
Reflects cost of vehicle replacement.

Equipment $ 22,000 $ 22,000 $ 22,000
Reflects acquisition of Wastewater Treatment Plant equipment.

Improvements $ - $ - $ -
Includes improvements for Wastewater Treatment Plant.

Includes the depreciation of buildings, underground lines, automotive equipment and other equipment listed in the utility plant; excludes land.
69100
DEPARTMENT: 701/WASTEWATER

MINOR CAPITAL
68110
Project #704: Sewer Line Replacement
Project #711: Wastewater Treatment Plant
Lab Building Replacement
Project #713: SCADA Upgrades (Sewer)
Transfer to Wastewater Capital
74100
73100
73500
72300 Computer Equipment
174 of 314
FUND 006 - WASTEWATER CAPITAL DEPARTMENT: 702/WASTEWATER CAPITAL FY 2026-27 Mid-Cycle Amendment

DEPARTMENT SUMMARY
2023-24
Actual
2024-25
Actual
2025-26
Amended
Budget
2025-26
Year-End
Estimate
2026-27
Original
Budget
2026-27
Proposed
Amendment
$ - $ - $ - $ - $ - $ -
$ 69,987 $ 107,031 $ 780,000 $ 380,378 $ 780,000 $ 810,000 $ - $ - $ - $ - $ - $ -
Department Total $ 69,987 $ 107,031 $ 780,000 $ 380,378 $ 780,000 $ 810,000 Employee Services
Operating & Maintenance
Minor Capital
$-
$100,000
$200,000
$300,000
$400,000
$500,000
$600,000
$700,000
$800,000
$900,000
$1,000,000
2023-24 Actual 2024-25 Actual 2025-26
Amended Budget
2025-26
Year-End Estimate
2026-27 Original
Budget
2026-27
Proposed
Amendment
Wastewater Capital Expenditure Total
$-
$100,000
$200,000
$300,000
$400,000
$500,000
$600,000
$700,000
$800,000
$900,000
Employee Services Operating & Maintenance Minor Capital Department Total Wastewater Capital Expenditures by Category
2023-24 Actual 2024-25 Actual 2025-26
Amended Budget
2025-26
Year-End Estimate
2026-27 Original Budget 2026-27
Proposed Amendment
175 of 314
- ------
..... •························ .. •· .. ~ ... •··········· .. •······~·

I I I I
• • •
• • •
Wastewater Capital
Account: 006-702
FY 2026-27 Mid-Cycle Amendment
2023-24
Actual
2024-25
Actual
2025-26
Amended
Budget
2025-26
Year-End
Estimate
2026-27
Original
Budget
2026-27
Proposed
Amendment
69,987 107,031 80,000 110,000 80,000 110,000
- - 700,000 270,378 700,000 700,000
OPERATING & MAINTENANCE SUBTOTAL: 69,987 107,031 780,000 380,378 780,000 810,000 - - - - - -

MINOR CAPITAL - - - - - -
69,987 107,031 780,000 380,378 780,000 810,000

DEPARTMENT EXPENDITURES

OPERATING & MAINTENANCE
74100 Improvements
006-702 WASTEWATER CAPITAL TOTAL:
68110 Depreciation
69100 Transfer to Other Funds for CIPs

MINOR CAPITAL
176 of 314

I I I I I I I

I I I I I I I
FUND 006-

WASTEWATER CAPITAL
FY 2026-27 Mid-Cycle Amendment
2025-26
Amended
Budget
2026-27
Original
Budget
2026-27
Proposed
Amendment
Depreciation $ 80,000 $ 80,000 $ 110,000
Transfer to Other Funds $ 700,000 $ 700,000 $ 700,000
Includes charges for the following Capital Improvement Projects (CIP) Fund 092:

Project #706: WWTP Facilities
Maintenance
$ 400,000 $ 400,000 $ 400,000
Project #712: WWTP MP
Improvements
$ 300,000 $ 300,000 $ 300,000
DEPARTMENT: 702/WASTEWATER CAPITAL

EXPENDITURE DETAIL NARRATIVE

OPERATING AND MAINTENANCE
69100
68110
Estimated depreciation. Includes the depreciation of utility plant, buildings, underground lines, vehicles,etc. Excludes land.
177 of 314
•
FUND 020 - WATER DEPARTMENT: 601/WATER
FY 2026-27 Mid-Cycle Amendment

DEPARTMENT SUMMARY
2023-24
Actual
2024-25
Actual
2025-26
Amended
Budget
2025-26
Year-End
Estimate
2026-27
Original
Budget
2026-27
Proposed
Amendment
$ 426,006 $ 384,903 $ 548,211 $ 430,889 $ 574,416 $ 546,479 $ 1,614,121 $ 2,025,721 $ 4,888,295 $ 1,892,701 $ 4,635,187 $ 5,552,094 $ 12,801 $ 3,206 $ 25,000 $ 18,655 $ 22,000 $ 25,000
Department Total $ 2,052,928 $ 2,413,830 $ 5,461,506 $ 2,342,245 $ 5,231,603 $ 6,123,573 Employee Services
Operating & Maintenance
Minor Capital
$-
$1,000,000
$2,000,000
$3,000,000
$4,000,000
$5,000,000
$6,000,000
$7,000,000
2023-24 Actual 2024-25 Actual 2025-26
Amended Budget
2025-26
Year-End Estimate
2026-27 Original
Budget
2026-27
Proposed
Amendment
Water Expenditures Total
$-
$1,000,000
$2,000,000
$3,000,000
$4,000,000
$5,000,000
$6,000,000
$7,000,000
Employee Services Operating & Maintenance Minor Capital Department Total Water Expenditures by Category
2023-24 Actual 2024-25 Actual 2025-26
Amended Budget
2025-26
Year-End Estimate
2026-27 Original Budget 2026-27
Proposed Amendment
178 of 314
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... -··-···· ........... ·-··-··-····· ••••••••••••••• -··- --·-·· 11 11 _ _ II I ■ ■ ■
■ ■ ■
Water
Account: 020-601
FY 2026-27 Mid-Cycle Amendment
2023-24
Actual
2024-25
Actual
2025-26
Amended
Budget
2025-26
Year-End
Estimate
2026-27
Original
Budget
2026-27
Proposed
Amendment
274,323 284,009 400,705 310,496 413,056 409,650
- - - 300 - 1,200
- - 1,869 3,076 1,925 -
4,431 4,815 5,949 5,563 6,108 5,958
297 287 530 504 508 508
66,720 37,343 40,104 33,657 41,139 4,322
9,727 7,931 9,495 9,423 9,604 9,759
56,087 34,710 67,544 51,747 79,311 92,049
14,167 15,552 21,672 15,881 22,424 22,716
254 256 343 242 341 317
EMPLOYEE SERVICES SUBTOTAL: 426,006 384,903 548,211 430,889 574,416 546,479 9,688 9,882 12,050 12,382 13,858 14,665
20,954 19,455 21,000 18,554 23,100 23,100
8,993 10,347 10,700 8,650 11,021 11,021
293 162 2,500 310 2,500 3,500
24,619 26,167 25,000 25,380 25,000 25,500
12,776 13,485 14,420 13,063 14,853 14,853
48,031 194,438 200,000 73,504 200,000 200,000
30,996 10,916 9,000 8,800 9,000 9,000
2,304 1,728 3,000 1,928 3,000 3,000
2,419 1,649 5,000 556 5,000 5,000
81,875 157,119 150,000 80,220 150,000 150,000
38,509 58,687 81,500 61,333 81,500 81,500
1,346 908 250 238 250 250
25,000 26,250 39,390 38,073 33,225 33,225
CMA GSA Extraction Fees - - 64,000 35,314 64,000 64,000 46,716 67,844 50,000 50,400 50,000 50,000
475 1,229 3,000 1,881 3,000 3,000
1,374 2,665 2,500 2,013 25,000 2,500
4,893 9,057 5,500 5,455 5,500 5,500
996 1,033 1,500 780 1,500 1,500
4,592 22,238 15,000 3,733 15,000 15,000
106,388 122,331 149,100 142,300 120,000 149,100
12,308 9,426 11,000 5,940 11,000 11,000
47,008 50,803 102,165 102,165 107,160 107,160
25,285 27,610 27,000 35,336 27,000 35,000
2,900 1,181 3,500 2,303 3,500 3,500
61140 Operational Supplies
61240 Meter Expense
61241 Utilities - Electric
61280 Fuel - Vehicles
67575 Regulatory Compliance
67545 Principal and Interest
67600 Safety Equipment
60800 Contract Services
60830 Contract Services - Engineering
60900 Miscellaneous
60905 CalPERS Unfunded Accrued Liability
61131 Postage
61111 Chemicals and Analysis
61127 Tools
61130 Office Supplies
60915
Data Processing Contract Maintenance
60250 Maintenance and Repair
60270 Maintenance - Vehicles
60650 Membership & Publication
60710 Travel & Training
60211
60210 Computer Maintenance & Software
50500 Group Life Ins Benefit
50300 Workers Compensation
50400 Medical Benefit
50410 Employer Paid DCP

OPERATING & MAINTENANCE
60131 Laundry - Uniform
50600 Insurance - Liability
60021 Audit
50610 Insurance - Property

DEPARTMENT EXPENDITURES

EMPLOYEE SERVICES
50000 Salaries
50025
50120 Employer SS/MC
50130 UI & Employee Training Tax
50200 PERS Retirement
50030 Hourly Employees
Car Allowance
[5]
[3]
[4]
[6]
[7]
[1]
[2]
[3]
179 of 314
.
.

Water
DEPARTMENT EXPENDITURES (continued) Account: 020-601
FY 2026-27 Mid-Cycle Amendment
BUDGET NOTE: Capital items are expensed in the Depreciation Category in the operating section. 2023-24
Actual
2024-25
Actual
2025-26
Amended
Budget
2025-26
Year-End
Estimate
2026-27
Original
Budget
2026-27
Proposed
Amendment
11,497 17,752 35,000 17,400 35,000 35,000
874,223 895,625 1,018,000 873,350 1,018,000 1,018,000
2,072 2,138 2,220 1,340 2,220 2,220
165,589 263,597 175,000 270,000 175,000 275,000
- - 2,650,000 - 2,400,000 3,200,000
OPERATING & MAINTENANCE SUBTOTAL: 1,614,121 2,025,721 4,888,295 1,892,701 4,635,187 5,552,094 - 1,246 3,000 58 - 3,000
- - - - - -
12,801 1,960 22,000 18,597 22,000 22,000
- - -
MINOR CAPITAL SUBTOTAL: 12,801 3,206 25,000 18,655 22,000 25,000 2,052,928 2,413,830 5,461,506 2,342,245 5,231,603 6,123,573 [1]
[2]
[3]
[4]
[5]
[6]
[7]
[8]
[9] Purchase of two new computers. Rolled over from FY 2025-26.

New budget line item. Ground Water Sustainability Agency extraction fees.

Transfer to Other Funds
Depreciation
601 - WATER TOTAL:
73500 Equipment
74100 Improvements
Includes an additional discretionary payment (ADP) for FY 2025-26 for a total payment of $262,593. (Water portion is $39,390) Department Head Car Allowance Pay effective 3/12/2026
73100 Vehicle Replacement
69100
72300

MINOR CAPITAL
Computer Equipment
FY 26-27 estimate from JPIA for liability insurance. Increase of about 5.8%.

Includes prior year carryovers and new projects.

Hourly employee allocation will be replaced with Full Time employee in FY 2026-27 Increase of software license fees and migration to monthly subscriptions for Microsoft Exchange and Adobe Acrobat.

Cost for vehicle maintenance has increased due to national issues like parts shortages, labor shortage, and inflation. 67705 Telephone
68110
67610 Santa Ynez River Appropriation
67635 State Water Project
OPERATING & MAINTENANCE (continued)
[9]
[8]
180 of 314
0 - ~
.
. ....I
FUND 020- WATER
EXPENDITURE DETAIL NARRATIVE t
2025-26
Amended
Budget
2026-27
Original
Budget
2026-27
Proposed
Amendment

0.30 0.30 0.30
Finance Director 0.25 0.25 0.25
Lead Maintenance & Utility Fieldworker (Water) 0.30 0.30 0.30 Facilities Supervisor/Utility Fieldworker 0.05 0.05 0.05 Accounting Specialist 0.25 0.25 0.25
Revenue Specialist 0.40 0.40 0.40
Journeyman Maintenance & Utility Fieldworker 0.30 0.30 0.30 Accounting Technician (Tier II) 0.15 - -
Accounting Technician (Part-Time) - 0.02 0.05
Administrative Analyst - 0.05 0.05
Facilities Foreman/Utility Fieldworker 0.05 0.05 0.05
Maintenance & Utility Fieldworker I (2) 0.60 0.60 0.60

2.65 2.57 2.60
Staff Salaries $ 400,705 $ 413,056 $ 409,650
Car Allowance $ - $ - $ 1,200
Hourly employees $ 1,869 $ 1,925 $ -
Benefits:

Employer SS/MC $ 5,949 $ 6,108 $ 5,958
Federal law requires Medicare payments paid by both the City and employee.

UI & Employee Training Tax $ 530 $ 508 $ 508
PERS Retirement $ 40,104 $ 41,139 $ 4,322
Represents the allocation of Public Employees Retirement System (PERS) employer cost.

Workers Compensation $ 9,495 $ 9,604 $ 9,759
Reflects cost to provide worker's compensation coverage.

Medical Benefit $ 67,544 $ 79,311 $ 92,049
Employer Paid DCP $ 21,672 $ 22,424 $ 22,716
Group Life Insurance Benefit $ 343 $ 341 $ 317
Reflects annual life insurance cost as employee benefits. 50410
Reflects the City's contribution towards the employee's deferred compensation program for eligible employees.
50500
50000
50200
50300
50400
Includes dental/vision insurance and medical insurance paid per month by the City for full-time employees.

FY 2026-27 Mid-Cycle Amendment
Reflects the annual unemployment insurance coverage paid to the California Employment Development Department.

DEPARTMENT: 601/WATER

EMPLOYEE SERVICES
Public Works Director
Total:
50030
Includes part-time Accounting Technician. Replaced with Full-time employee in FY 26-27. 50120
50130
Includes salaries involving the allocation percentage for each position in this department. 50025
Includes allocation of car allowance benefit for Finance Director. 181 of 314
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EXPENDITURE NARRATIVE (continued)
FUND 020
2025-26
Amended
Budget
2026-27
Original
Budget
2026-27
Proposed
Amendment
Insurance - Liability $ 12,050 $ 13,858 $ 14,665
Insurance - Property $ 21,000 $ 23,100 $ 23,100
Audit $ 10,700 $ 11,021 $ 11,021
Laundry - Uniforms $ 2,500 $ 2,500 $ 3,500
Computer Maintenance & Software $ 25,000 $ 25,000 $ 25,500 Data Processing Contract Maintenance $ 14,420 $ 14,853 $ 14,853 Includes cost for merchant services.

Maintenance/Repair $ 200,000 $ 200,000 $ 200,000
Maintenance - Vehicles $ 9,000 $ 9,000 $ 9,000
Membership & Publications $ 3,000 $ 3,000 $ 3,000
Travel & Training $ 5,000 $ 5,000 $ 5,000
Reflects costs for employee training/seminars, license testing.

Contract Services $ 150,000 $ 150,000 $ 150,000
Includes contract services for 33 percent of answering service, Backflow program management, SCADA maintenance program.
60800
Reflects annual costs for license and support which includes SCADA and Tyler Accounting Software.
60211
60250
Includes charges for Water Plant maintenance and repair. 60270
Reflects cost of city vehicle maintenance.
60650
Includes membership dues for the American Works Association (AEEA) ($510); California Rural Water Association ($950); Water Certifications ($950); Cross Connection, Santa Barbara Purveyors Association, Underground Service Alert (USA) 60710
60210
DEPARTMENT: 601/WATER

OPERATING AND MAINTENANCE
50600
Includes 10 percent of City's liability insurance. 80 percent of cost is charged to the General Fund, and the remaining 10 percent to the Wastewater Fund. 50610
Includes 33 percent of the total City's insurance cost associated with property damage, earthquake, flood, mechanical breakdown and other vehicle physical damage. 33 percent is charged to each of the Wastewater and Water Funds.
60021
Reflects a 33 percent cost of the annual financial audit. Costs are split between the General, Wastewater, and Water Funds.
60131
Reflects a 33 percent cost of laundry and uniform service for Water Department employees. 182 of 314
EXPENDITURE NARRATIVE (continued)
FUND 020
2025-26
Amended
Budget
2026-27
Original
Budget
2026-27
Proposed
Amendment
Contract Services - Engineering $ 81,500 $ 81,500 $ 81,500 Miscellaneous $ 250 $ 250 $ 250
CalPERS Unfunded Accrued Liability $ 39,390 $ 33,225 $ 33,225 CMA GSA Extraction Fees $ 35,314 $ 64,000 $ 64,000
Chemical/Analysis $ 50,000 $ 50,000 $ 50,000
Tools $ 3,000 $ 3,000 $ 3,000
Reflects costs for tools needed for repair and maintenance.

Office Supplies $ 2,500 $ 25,000 $ 2,500
Reflects costs for department office supplies.

Postage $ 5,500 $ 5,500 $ 5,500
Reflects postage costs for utility bills.

Operational Supplies $ 1,500 $ 1,500 $ 1,500
Reflects costs for department operations supplies.

Meter Expense $ 15,000 $ 15,000 $ 15,000
Utilities - Electricity $ 149,100 $ 120,000 $ 149,100
Reflects cost of electricity at Water Treatment Plant.

Fuel - Vehicles $ 11,000 $ 11,000 $ 11,000
Reflects fuel cost for City trucks.

Principal and Interest $ 102,165 $ 107,160 $ 107,160
Regulatory Compliance $ 27,000 $ 27,000 $ 35,000
Includes annual compliance fees and permits with various regulatory agencies including: State Water Resources Control Board (SWRCB) and County of Santa Barbara. 67545
Reflects annual repayment of the loan issued to fund the Engie Energy Project. This is a split allocation between General Fund 19.84%, Wastewater Fund 31.53% and Water Fund 48.63%. 61140
61240
Reflects cost for new and replacement meters. New meter expense is offset by meter installation revenue.
61241
61280
67575
DEPARTMENT: 601/WATER
60830
Includes services for water system modeling and Atlas mapping. 60900
Other costs are due to various small water treatment plant related purchases. 61111
Reflects costs associated with water testing.
61127
61130
61131
60915
Reflects annual groundwater extraction charges.
60905
Includes CalPERS Unfunded Liability (split between General, Wastewater and Water Funds).

Water's CalPERS liability is 10 percent of total cost. General is 80 percent and Wastewater allocation is 10 percent.
183 of 314
EXPENDITURE NARRATIVE (continued)
FUND 020
2025-26
Amended
Budget
2026-27
Original
Budget
2026-27
Proposed
Amendment
Safety Equipment $ 3,500 $ 3,500 $ 3,500
Santa Ynez River Appropriation $ 35,000 $ 35,000 $ 35,000 State Water Project $ 1,018,000 $ 1,018,000 $ 1,018,000 Telephone $ 2,220 $ 2,220 $ 2,220
Includes a portion of cell phone charges for the employees in this department.

Depreciation $ 175,000 $ 175,000 $ 275,000
Transfer to Other Funds $ 2,650,000 $ 2,400,000 $ 3,200,000 Includes transfers from reserves for CIP. See Water Capital Fund for details.

Project#614: McMurray Water Treatment
Plant Generator $ 700,000 $ - $ 700,000
Project#615: Water Distribution System MP
Implementation $ 300,000 $ 300,000 $ 300,000
Project#617: SCADA Upgrades (Water) $ 200,000 $ 100,000 $ 200,000 Project#618: Reservoir 1 Roof Replacement $ 750,000 $ 750,000 $ 750,000 Transfer to Water Capital- 021 $ 700,000 $ 1,250,000 $ 1,250,000 Computer Equipment $ 3,000 $ - $ 3,000
Reflects purchase of new computers.

Vehicles $ - $ - $ -
Reflects cost of vehicle replacement.

Equipment $ 22,000 $ 22,000 $ 22,000
Includes sampling, sounding, and generators.
74100 Improvements $ - $ - $ -
72300
Includes improvements for Water Treatment Plant improvements, buildings, filters, booster stations, and ClearSCADA software.
73100
73500
67635
Reflects charges to Central Coast Water Authority (CCWA) and Department of Water Resources (DWR) charges.

DEPARTMENT: 601/WATER
67600
Includes safety equipment, personal protective equipment such as safety glasses, vests, gloves, high visibility rain gear, hard hats/caps etc.
67610
Reflects annual groundwater charges.
67705
68110
Includes the depreciation of buildings, underground lines, automotive equipment and other equipment listed in the utility plant; excludes land.
69100

MINOR CAPITAL
184 of 314
FUND 021 - WATER CAPITAL DEPARTMENT: 602/WATER CAPITAL
FY 2026-27 Mid-Cycle Amendment

DEPARTMENT SUMMARY
2023-24
Actual
2024-25
Actual
2025-26
Amended
Budget
2025-26
Year-End
Estimate
2026-27
Original
Budget
2026-27
Proposed
Amendment
$ - $ - $ - $ - $ - $ -
$ 100,623 $ 112,014 $ 805,000 $ 115,000 $ 1,355,000 $ 1,365,000 $ - $ - $ - $ - $ - $ -
Department Total $ 100,623 $ 112,014 $ 805,000 $ 115,000 $ 1,355,000 $ 1,365,000 Employee Services
Operating & Maintenance
Minor Capital
$(200,000)
$-
$200,000
$400,000
$600,000
$800,000
$1,000,000
$1,200,000
$1,400,000
$1,600,000
2023-24 Actual 2024-25 Actual 2025-26
Amended Budget
2025-26
Year-End Estimate
2026-27 Original
Budget
2026-27
Proposed
Amendment
Water Capital Total
$-
$200,000
$400,000
$600,000
$800,000
$1,000,000
$1,200,000
$1,400,000
$1,600,000
Employee Services Operating & Maintenance Minor Capital Department Total Water Capital Expenditures by Category
2023-24 Actual 2024-25 Actual 2025-26
Amended Budget
2025-26
Year-End Estimate
2026-27 Original Budget 2026-27
Proposed Amendment
185 of 314
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.. I. . . I .
■ ■ ■
■ ■ ■
Water Capital
Account: 021-602
FY 2026-27 Mid-Cycle Amendment
2023-24
Actual
2024-25
Actual
2025-26
Amended
Budget
2025-26
Year-End
Estimate
2026-27
Original
Budget
2026-27
Proposed
Amendment
100,623 112,014 105,000 115,000 105,000 115,000
- - 700,000 - 1,250,000 1,250,000
OPERATING & MAINTENANCE SUBTOTAL: 100,623 112,014 805,000 115,000 1,355,000 1,365,000 - - - - - -
MINOR CAPITAL SUBTOTAL: - - - - - -
100,623 112,014 805,000 115,000 1,355,000 1,365,000
[1]

DEPARTMENT EXPENDITURES

OPERATING & MAINTENANCE
68110 Depreciation
In accordance with Generally Accepted Accounting Principles, capital purchases are not recorded as expenditures within this fund; rather, depreciation expense is recorded over the asset's useful life. The budgeted amount is for informational purposes. 021-602 WATER CAPITAL TOTAL:
69100 Transfer to Other Funds for CIPs

MINOR CAPITAL
74100 Improvements
[1]
186 of 314
• ----

CAPITAL
FUND 021- WATER
FY 2026-27 Mid-Cycle Amendment
2025-26
Amended
Budget Budget
Original
2026-27 2026-27
Proposed
Amendment
Depreciation 105,000 $ 105,000 $ 115,000 $
Transfer to Other Funds 700,000 $ 1,250,000 $ 1,250,000 $ Project #603: WTP Facilities Improvement
Includes charges for the following Capital Improvement Projects (CIP) Fund 092. 200,000 $ 200,000 $ 200,000 $
Backwash Reclamation
Project #605: Water Treatment Plant 100,000 $ 100,000 $ 100,000 $ Well/Storage/WTP Feasibility
Project #609: Supplemental 100,000 $ 100,000 $ 100,000 $ Improvement
Project#610: Water Distribution System 100,000 $ 100,000 $ 100,000 $ Project #620: New Reservoir 200,000 $ 750,000 $ 750,000 $ DEPARTMENT: 602/WATER CAPITAL

OPERATING AND MAINTENANCE
69100
68110
Excludes land.

Estimated depreciation. Includes the depreciation of utility plant, buildings, underground lines,etc.

EXPENDITURE DETAIL NARRATIVE
187 of 314
8 . .
188 of 314
Special Revenue
Funds
FUND 023 - HOUSING DEPARTMENT: 580/HOUSING
FY 2026-27 Mid-Cycle Amendment

DEPARTMENT SUMMARY
2023-24
Actual
2024-25
Actual
2025-26
Amended
Budget
2025-26
Year-End
Estimate
2026-27
Original
Budget
2026-27
Proposed
Amendment
$ - $ - $ - $ - $ - $ -
$ 491,491 $ 1,300 $ 3,000 $ - $ 3,000 $ 3,000
$ - $ - $ - $ - $ - $ -
Department Total $ 491,491 $ 1,300 $ 3,000 $ - $ 3,000 $ 3,000 Employee Services
Operating & Maintenance
Minor Capital
$(200,000)
$(100,000)
$-
$100,000
$200,000
$300,000
$400,000
$500,000
$600,000
2023-24 Actual 2024-25 Actual 2025-26
Amended Budget
2025-26
Year-End Estimate
2026-27 Original
Budget
2026-27
Proposed
Amendment
Housing Expenditure Total
$-
$100,000
$200,000
$300,000
$400,000
$500,000
$600,000
Employee Services Operating & Maintenance Minor Capital Department Total Housing Expenditures by Category
2023-24 Actual 2024-25 Actual 2025-26
Amended Budget
2025-26
Year-End Estimate
2026-27 Original Budget 2026-27
Proposed Amendment
189 of 314
• • •
• • •
Housing
Account: 023-580
FY 2026-27 Mid-Cycle Amendment
2023-24
Actual
2024-25
Actual
2025-26
Amended
Budget Estimate
Year-End
2025-26
Budget
Original
2026-27 2026-27
Proposed
Amendment
- - - - - -
491,491 - - - - -
- 1,300 3,000 - 3,000 3,000
OPERATING & MAINTENANCE SUBTOTAL: 491,491 1,300 3,000 - 3,000 3,000 - - - - - -
MINOR CAPITAL SUBTOTAL: - - - - - -
491,491 1,300 3,000 - 3,000 3,000
[1] Affordable Housing Funds Loan to Cabrillo Economic Development Corporation ($150,000) and Palm Communities ($341,491) 023 -HOUSING TOTAL:

DEPARTMENT EXPENDITURES

OPERATING & MAINTENANCE
60800 Contract Services
67470 Mobile Home Repair
67385 Housing Assistance

MINOR CAPITAL
74100 Improvements
[1]
190 of 314
ID . . ' '
FUND 023-HOUSING
FY 2026-27 Mid-Cycle Amendment
2025-26
Amended
Budget
2026-27
Original
Budget
2026-27
Proposed
Amendment
Contract Services $ - $ - $ -
Charges under this budget item not currently expected.

Housing Assistance $ - $ - $ -
Reflects cost of housing assistance subsidy, or other related charges.

Mobile Home Repair $ 3,000 $ 3,000 $ 3,000
Includes mobile home repairs through the Buellton Senior Center. 67470
DEPARTMENT: 580/HOUSING

OPERATING AND MAINTENANCE
60800
67385

EXPENDITURE DETAIL NARRATIVE
191 of 314
FUND 025 - GAS TAX
FY 2026-27 Mid-Cycle Amendment

DEPARTMENT SUMMARY
2023-24
Actual
2024-25
Actual
2025-26
Amended
Budget
2025-26
Year-End
Estimate
2026-27
Original
Budget
2026-27
Proposed
Amendment
$ - $ - $ - $ - $ - $ -
$ 207,939 $ 496,925 $ 907,378 $ 522,131 $ 372,000 $ 666,454 $ - $ - $ - $ - $ - $ -
$ 207,939 $ 496,925 $ 907,378 $ 522,131 $ 372,000 $ 666,454 Employee Services
Operating & Maintenance
Minor Capital
DEPARTMENT: 553/STEET MAINTENANCE, 554/TRAFFIC SAFETY,
555/STREET CLEANING, 557/ENGINEERING
Department Total
$-
$100,000
$200,000
$300,000
$400,000
$500,000
$600,000
$700,000
$800,000
$900,000
$1,000,000
2023-24 Actual 2024-25 Actual 2025-26
Amended Budget
2025-26
Year-End Estimate
2026-27 Original
Budget
2026-27
Proposed
Amendment
Gas Tax Expenditure Total
$-
$200,000
$400,000
$600,000
$800,000
$1,000,000
Employee Services Operating & Maintenance Minor Capital Department Total Gas Tax Expenditures by Category
2023-24 Actual 2024-25 Actual 2025-26
Amended Budget
2025-26
Year-End Estimate
2026-27 Original Budget 2026-27
Proposed Amendment
192 of 314
'""
I I I
□ -
'
'
11 J I I I I I -~
................................................................... ..............................

I I
• • •
• • •
Gas Tax
Account: 025-55X
FY 2026-27 Mid-Cycle Amendment
2023-24
Actual
2024-25
Actual
2025-26
Amended
Budget
2025-26
Year-End
Estimate
2026-27
Original
Budget
2026-27
Proposed
Amendment
554 66,789 92,561 85,000 104,267 85,000 95,000
557 - - - - - -
554 17,120 9,635 15,000 4,573 15,000 15,000
554 27,560 32,510 20,000 41,998 20,000 20,000
554 2,000 2,000 2,000 2,000 2,000 2,000
554 - - - - -
554 94,469 360,219 785,378 369,293 250,000 534,454
OPERATING & MAINTENANCE SUBTOTAL: 207,939 496,925 907,378 522,131 372,000 666,454 207,939 496,925 907,378 522,131 372,000 666,454
[1] Includes prior year carryover.
025 -GAS TAX TOTAL:

DEPARTMENT EXPENDITURES

OPERATING & MAINTENANCE
60800 Contract Services
60830 Contract Services - Engineering
67265 Encroachment Permit Processing
77000 Transfer to Other Funds for CIPs
67695 Annual Street Report
69100 Transfer to Other Funds
60800 Contract Services
[1]
193 of 314
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FUND 025-GAS TAX
FY 2026-27 Mid-Cycle Amendment
2025-26
Amended
Budget
2026-27
Original
Budget
2026-27
Proposed
Amendment
Contract Services $ 85,000 $ 85,000 $ 95,000
Contract Services - Engineering $ 15,000 $ 15,000 $ 15,000 Reflects costs related to traffic safety studies.

Encroachment Permit Processing $ 20,000 $ 20,000 $ 20,000 Reflects costs associated with encroachment permits processing.

Annual Street Report $ 2,000 $ 2,000 $ 2,000
Reflects General Engineering cost as requested by the City.

Transfer to Other Funds (for CIPs) $ 750,416 $ 785,378 $ 534,454 Project #307 - McMurray Road
Widening/TS Improvement $ 523,107 $ 523,107 $ -
Project #322 - Road Maintenance
23/24 $ 127,309 $ 127,309 $ -
Project #323 - Road Maintenance
24/25 $ 100,000 $ - $ -
Project #324 - Road Maintenance
25/26 $ - $ 134,962 $ 284,454
Project #325 - Road Maintenance
26/27 $ - $ - $ 250,000
60830
67265
DEPARTMENT: 553/STREET MAINTENANCE,
554/TRAFFIC SAFETY, 555/STREET CLEANING,
557/ENGINEERING

OPERATING AND MAINTENANCE
60800
Reflects general engineering costs as required by the City and cost for engineering services for street operational improvements.

EXPENDITURE DETAIL NARRATIVE
67695
77000
Includes charges for the following Capital Improvement Projects (CIP). Reference Fund 092. 194 of 314
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I
FUND 027 - LOCAL TRANSPORTATION FUND DEPARTMENT: 559/TDA GRANT FY 2026-27 Mid-Cycle Amendment

DEPARTMENT SUMMARY
2023-24
Actual
2024-25
Actual
2025-26
Amended
Budget
2025-26
Year-End
Estimate
2026-27
Original
Budget
2026-27
Proposed
Amendment
$ - $ - $ - $ - $ - $ -
$ 22,010 $ 22,000 $ 72,500 $ 54,500 $ 72,500 $ 72,500
$ - $ - $ - $ - $ - $ -
Department Total $ 22,010 $ 22,000 $ 72,500 $ 54,500 $ 72,500 $ 72,500 Employee Services
Operating & Maintenance
Minor Capital
$-
$10,000
$20,000
$30,000
$40,000
$50,000
$60,000
$70,000
$80,000
$90,000
2023-24 Actual 2024-25 Actual 2025-26
Amended Budget
2025-26
Year-End Estimate
2026-27 Original
Budget
2026-27
Proposed
Amendment
LTF Expenditure Total
$-
$10,000
$20,000
$30,000
$40,000
$50,000
$60,000
$70,000
$80,000
Employee Services Operating & Maintenance Minor Capital Department Total LTF Expenditures by Category
2023-24 Actual 2024-25 Actual 2025-26
Amended Budget
2025-26
Year-End Estimate
2026-27 Original Budget 2026-27
Proposed Amendment
195 of 314
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...................................................................... ................................ --·
I I
II II
• • •
• • •
Local Transportation
Account: 027-559
FY 2026-27 Mid-Cycle Amendment
2023-24
Actual
2024-25
Actual
2025-26
Amended
Budget
2025-26
Year-End
Estimate
2026-27
Original
Budget
2026-27
Proposed
Amendment
- - - - - -
20,000 20,000 20,000 2,000 20,000 20,000
2,000 2,000 2,500 2,500 2,500 2,500
- - - - -
- 50,000 50,000 50,000 50,000
10 - - - - -
OPERATING & MAINTENANCE SUBTOTAL: 22,010 22,000 72,500 54,500 72,500 72,500 22,010 22,000 72,500 54,500 72,500 72,500
[1] Contract increase from $2,000 to $2,500.
67445 Lompoc - Wine Country Express

DEPARTMENT EXPENDITURES

OPERATING & MAINTENANCE
67115 Breeze Extension Pilot
027 - LOCAL TRANSPORTATION TOTAL:
67685 SYVT Dial-A-Ride Subsidy
69100 Transfer to Other Funds
77000 Transfer to Other Funds for CIPs
69400 Transfer to Bikes and Trails Reserve
[1]
196 of 314
FUND 027 - LOCAL

TRANSPORTATION
FY 2026-27 Mid-Cycle Amendment
2025-26
Amended
Budget
2026-27
Original
Budget
2026-27
Proposed
Amendment
Breeze Extension Pilot $ - $ - $ -
Lompoc - Wine Country Express $ 20,000 $ 20,000 $ 20,000 Reflects cost of Wine Country Express transit service.

SYVT Dial-A-Ride Subsidy $ 2,500 $ 2,500 $ 2,500
Reflects annual cost of SYV Dial-A-Ride Subsidy.

Bikes and Trails transfer to Reserves $ 50,000 $ 50,000 $ 50,000 Reflects amount set-aside to fund future bike and trail projects.

Transfer to Other Funds (for CIPs) $ - $ - $ -
Reflects annual operating cost of Breeze 200 transit service.

DEPARTMENT: 559/TDA GRANT

OPERATING AND MAINTENANCE
67115

EXPENDITURE DETAIL NARRATIVE
67445
67685
77000
Includes charges for the following Capital Improvement Projects (CIP). Reference Fund 092. 69400
197 of 314
FUND 029 -TRANSPORTATION PLANNING DEPARTMENT: 557/ENGINEERING FY 2026-27 Mid-Cycle Amendment

DEPARTMENT SUMMARY
2023-24
Actual
2024-25
Actual
2025-26
Amended
Budget
2025-26
Year-End
Estimate
2026-27
Original
Budget
2026-27
Proposed
Amendment
$ - $ - $ - $ - $ - $ -
$ 27,709 $ 50,585 $ 45,000 $ 26,512 $ 45,000 $ 45,000
$ - $ - $ - $ - $ - $ -
$ 27,709 $ 50,585 $ 45,000 $ 26,512 $ 45,000 $ 45,000
Employee Services
Operating & Maintenance
Minor Capital
Department Total
$-
$10,000
$20,000
$30,000
$40,000
$50,000
$60,000
2023-24 Actual 2024-25 Actual 2025-26
Amended Budget
2025-26
Year-End Estimate
2026-27 Original
Budget
2026-27
Proposed
Amendment
Transportation Planning Expenditure Total
$-
$10,000
$20,000
$30,000
$40,000
$50,000
$60,000
Employee Services Operating & Maintenance Minor Capital Department Total Transportation Planning Expenditures by Category
2023-24 Actual 2024-25 Actual 2025-26
Amended Budget
2025-26
Year-End Estimate
2026-27 Original Budget 2026-27
Proposed Amendment
198 of 314
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.................................... ··•••••••••••••• ............ ••······♦•••••• ..... ....................................................................... • • •
• • •
Transportation Planning
Account: 029-557
FY 2026-27 Mid-Cycle Amendment
2023-24
Actual
2024-25
Actual
2025-26
Amended
Budget Estimate
Year-End
2025-26
Budget
Original
2026-27 2026-27
Proposed
Amendment
27,709 50,585 45,000 26,512 45,000 45,000
OPERATING & MAINTENANCE SUBTOTAL: 27,709 50,585 45,000 26,512 45,000 45,000 27,709 50,585 45,000 26,512 45,000 45,000 029 - TRANSPORTATION PLANNING TOTAL: