AGENDA
ITEM
18 AGENDA
CALEXICO California ITEM
WHERE CALIFORNIA AND MEXICO MEET
18 CITY COUNCIL
AGENDA STAFF REPORT
DATE: May 20, 2026
TO: Mayor and City Council
~
APPROVED BY: Benjamin Martinez, City Manager
PREPARED BY: Karla Chaparro, Finance Director Le
SUBJECT: 2025-26 3rd Quarter Budget Status Report and Resolution to Amend the 2025-26 Budget
Recommendation:
It is recommended that the City Council receive a briefing on the 2025-26 3rd quarter budget status and consider a resolution to amend the budget to reflect current trends and available balances.
Background:
The City Council adopted the 2025-26 budget on June 30, 2025. A 1st quarter budget report was presented on November 19, 2025 and a 2nd Quarter budget report was presented on March 4, 2026. A 3rd quarter budget report is provided at this time to continue to assist the City Council in monitoring budget compliance through the first nine months of the 2025-26 fiscal year.
The proposed 2025-26 budget amendment updates 2025-26 General Fund revenues for current trends, adjusts Police Department expenditures for updated 3r° party reimbursements, receives program rebates from surplus in the City's self-insurance programs, and begins to fund the 2026- 27 General Fund capital improvement program requests submitted by program departments for the upcoming budget cycle.
Discussion & Analysis:
City-wide Expenditures
A City-wide view of the current 2025-26 year-to-date expenditures and budget status is presented at Attachment A. All funds are at or below their expected expenditure trend. The City's key operating fund, the General Fund, has spent 67% of its annual budget through the first nine months of the fiscal year. Overall, 26% of the annual expenditure budget has been drawn through the first nine months of the fiscal year. 1 General Fund Expenditures
All General Fund departments are at or near the 75% target nine-month expenditure trend as of March 2026. The City has also met its vacancy savings assumption (a reduced annual $250,000) during this period. Total General Fund expenditures through March are at 67% of the annual budget. A detailed listing of the 2025-26 General Fund expenditure budget and year-to-date status by program department is presented at Attachment D.
Four General Fund expenditure budget amendments are presented for City Council consideration in this report. First, the current budget included staffing for two school resource officers during this fiscal year. The contract with the school district was implemented for one of these officers but the second position has not been contracted or assigned. The proposed budget reduction of $128,000 realigns the budget and staffing plan to the single resource officer in place.
Second, the Police Department grant fund budget is also reduced by $40,000 to reflect current grant activities. The Cannabis grant program had been budgeted to reimburse the Police Department's staffing costs by $100,000 while actual grant staff activities are currently estimated for $60,000 in grant reimbursements.
Third, with the completion of the 2024-25 financial statements, surplus funds have been identified in the City's self-insurance programs due to favorable prior year claims trends and updated actuarial loss estimates. The General Fund share of anticipated program rebates from the Workers Compensation and Unemployment Insurance Funds is $300,000. The proposed budget amendment reflects the return of this surplus to the General Fund.
Finally, the fourth proposed General Fund expenditure budget amendment sets the stage for the upcoming 2026-27 budget by partially funding the General Fund's capital program requirements.
While the City's long-term capital program includes significant restricted grant and utility bond funding for street, water, and wastewater infrastructure programs, the City's unrestricted funding for core General Fund programs including Public Safety, Parks, Facilities, and Recreation, has substantially been limited to ARPA and other one-time sources. The baseline General Fund budget covers current operations with limited to no capital funding for necessary program support. The proposed budget amendment draws from the 2024-25 year-end surplus; the current insurance program rebates, and a portion of the recent one-time insurance settlement received by the City to fund a $1.8 million capital fund transfer. This transfer will address only a portion of the $10 million in General Fund funding requested by departments in the 2026-27 budget. The City Council will have the opportunity to prioritize specific General Fund projects from this funding within the 2026-27 budget proposal.
A portion of the insurance settlement is proposed to remain in the General Fund as reserves available for future City Council consideration.
General Fund Revenues
The nine-month revenue trend for the City shows an overall reduction of $312,000 from prior estimates. To prepare for the upcoming 2026-27 budget cycle, each tax source has been evaluated and each General Fund department has updated their current revenue estimates. The most significant changes have been in the residual property tax increment that flows from the Successor Agency; Sales tax, and the Measure H Sales tax, which reduces the Measure revenue available for transfer to the General Fund. The Police Department revenues have been reduced for the 2nd School Resource Officer contract not implemented in the current fiscal year. 2 A full list of revenue updates follows:
Property tax $ 225,000
Sales Tax (110,000)
Business License (25,000)
PGE/Cable/Other (69,000)
Transient Tax (80,000)
Rents And Concessions (13,000)
State VLF (3,000)
SB 90/Mandated Costs 49,000
Sale of Assets 10,000
Program Revenues - Police 25,500
Program Revenues - Police - 2nd SRO not implemented (146,500) Program Revenues - Planning, Engineering, Building 49,000 Program Revenues - Library/Recreation 1,000
Transfers - Measure H, per updated revenue projection (225,000) (312,000)
Other Fund Status
#120 - Measure H
Updated revenue projections for the Measure H fund are presented at Attachment E. The City's Sales Tax consultant has reduced the annual 2025-26 revenue projection to $3.7 million from $4 million in the original adopted budget, and from $3,925,000 in the 2nd quarter report. As a result, funding for City programs during the 2025-26 fiscal year will also be reduced to the available fund balance.
#221 - Library
The State continues to fund the City's Lunch at the Library program. The City has received an additional $7,990 in grant allocations for the current fiscal year. The proposed budget amendment updates the Library grant budget to match the current State funding.
Fiscal Impact:
The proposed General Fund 2025-26 budget amendment continues to be "break even," with current revenues covering current expenditures. The combined General Fund and Measure H Fund Reserves, with these proposed amendments, continues at the $5.0 million beginning balance from June 2025. With these proposed actions, the City's General Fund continues to maintain a stable fiscal position.
Attachments:
Resolution
Exhibit 1 to Resolution
A. 2025-26 City-wide Expenditures - Summary of Expenditures by Fund B. General Fund - Fund Balance Projection
C. General Fund - Revenues
D. General Fund - Expenditure Summary
E. Measure H
3 RESOLUTION
RESOLUTION NO. 2026-_
RESOLUTION OF THE CITY OF CALEXICO APPROVING
2025-26 BUDGET AMENDMENT
WHEREAS, the City Council adopted the 2025-26 Annual Budget on June 30, 2025; and WHEREAS, the City Manager has prepared a 3rd Quarter 2025-26 budget update to brief City Council on the City's current budget status, including updated revenue projections and year- to-date expenditures; and
WHEREAS, the City Manager has proposed a budget adjustment as listed in Exhibit 1 to this resolution, including updates to the 2025-26 budget;
NOW, THEREFORE, BE IT HEREBY RESOLVED, DETERMINED, AND
ORDERED BY THE CITY COUNCIL OF THE CITY OF CALEXICO, AS FOLLOWS:
Section 1. The foregoing recitals are true and correct and are a substantive part of this Resolution.
Section 2. The 2025-26 budget is amended as listed in Exhibit 1 to this resolution.
Section 3. The 2025-26 staffing plan is amended to remove 1.0 FTE Police Officer for an unfilled School Resource Officer position.
Section 4. The City Manager is authorized to allocate the budgeted vacancy savings target between General Fund departments as needed to match the savings realized by various departments
PASSED AND ADOPTED at a meeting of the City Council of the City of Calexico this 20th day of May, 2026.
Victor Legaspi, Mayor
ATTEST:
Veronica L. Alvarado, City Clerk
APPROVED AS TO FORM:
Laura Estrada, City Attorney
STATE OF CALIFORNIA
COUNTY OF IMPERIAL ) SS.
CITY OF CALEXICO
I, Veronica L. Alvarado, City Clerk of the City of Calexico do hereby certify that the foregoing Resolution No. 2026-xx was passed and adopted by the City Council on the 20th day of May 2026 by the following vote to-wit:
AYES:
NOES:
ABSTAIN:
ABSENT:
Veronica L. Alvarado, City Clerk
Exhibit 1 to Resolution
Proposed Midyear Budget Adjustments
2025-26
May 20, 2026
Fund Balance Impact
111 General Fund
To update revenue budget for current trends
Property tax $ 225,000
Sales Tax (110,000)
Business License (25,000)
PGE/Cable/Other (69,000)
Transient Tax (80,000)
Rents And Concessions (13,000)
State VLF (3,000)
SB 90/Mandated Costs 49,000
Sale of Assets 10,000
Program Revenues - Police 25,500
Program Revenues - Police - 2nd SRO not implemented (146,500) Program Revenues - Planning, Engineering, Building 19,000 Program Revenues - Library/Recreation
Transfers - Measure H, per updated revenue projection (225,000) (312,000)
Expenditures
Police
To remove FTE and Budget for 2nd SRO contract not
implemented 128,000
To reduce Cannabis Grant reimbursements (40,000)
Non-Dept
o reduce budget to reflect rebate of savings froi
Vorkers Compensation and Unemployment Intern
Service Fund programs 300,000
To transfer portion of one-time insurance proceeds to
Local Capital Fund to cover 2026-27 General Fund
Program equipment, vehicle, and one-time program
costs _(1,800,000)
(1,412,000)
Net Fund Balance Impact (1,724,000)
120 Measure H
To reduce Sales Tax revenue budget per trend (225,000)
(225,000)
221 Library Grant
Revenues Lunch at the Library grant 7,990
Expenditures Lunch at the Library grant (7,990)
-
2025-26 Total, All Funds
Revenues $ (529,010)
Expenditures (1,419,990)
Net Change in Fund Balance $ (1,949,000)
ATTACHMENT A
ATTACHMENT A
2025-26 3rd Quarter Budget Report
CALEXICO City-wide Expenditures
Summary of Expenditures by Fund
2025-26 Budget YTD Actual
4-4-26
Current 3rd Q Update Adiusted Nine Months Notes
General Fund
111 General Fund $ 24,412,314 $ 1,412,000 $ 25,824,314 $ 17,383,409 120 Measure H Sales Tax 3,995,442 3,995,442 3,182,169
Operating Grant Funds
221 Library Grants 7,990 77,623 48,834
222 Community Donations 69,820 40,950
224 New River Operations 449,769 16,037
231 Gas Tax 1,224,837 805,420
237 Road Maintenance Rehab 4,510,000 940,829
241 Asset Seizure/Forfeiture
242 Prop 172/Public Safety Tax 328,000 165,953
243 COPS State Grant Program 286,000 223,220
245 HIDTA 47,000
246 Stonegarden 75,000 49,411
256 Cannabis/Applicant Reimburse : :
258 National Opioid Settlement Fund
281 Solid Waste 2,919,320 2,919,320 1,730,437
299 Operating Grants 494,919 494,919 163,933
712 Business Imp District -
Housing Funds
802 Successor Housing 100,000 100,000 11,876
840 Fed CDBG - Program Income 8,500 8,500 2,263
841 Fed Home - Program Income 6,000 6,000 2,708
842/3 Local Funds 61,500 61,500 312 1%
846 CalHome - Program Income 1,000 1,000 469
Capital Project and Debt Service Funds
223 Art in Public Places 117,000 117,000 0%
233 LTA/Measure D 12,099,008 12,099,008 881,598 7%
234/6 Transportation Development 282,000 282,000 24,145 9% 255 FEMA/Disaster Recovery/ARPA 2,898,337 2,898,337 522,662 402 Measure D Bond Proceeds 2,951,905 2,951,905 0%
411 Local Capital Projects 3,001,715 3,001,715 1,438,705 412 Capital Grants 11,222,116 11,222,116 675,045 6%
430-6 Development Impact Fees 2,258,868 2,258,868 0%
452-64 Development Projects 1,654,565 1,654,565 0%
474-5-6 New River Projects 9,599,500 9,599,500 1,911,935 310 Measure H Debt Service 999,750 999,750 998,060
Enterprise Funds
513 Water Operations 8,112,785 8,112,785 4,791,317
514 Water Debt Service 852,517 852,517 586,400
515 Water Development Fees 678,635 678,635
516 Water Capital Program 15,231,000 15,231,000 1,160,368 8% 522 Airport Operations 419,419 419,419 314,465
544 Wastewater Operations 6,489,869 6,489,869 3,773,559 545 Wastewater Debt Service 1,175,229 1,175,229 828,164 546 Wastewater Impact Fees 326,528 326,528 0%
547 Wastewater Capital 46,981,500 46,981,500 95,021 0%
CFD/Special Districts
261 Bravo Victoria 745,000 745,000 21,465 3%
903 Hearthstone 907,501 907,501 459,556
906 Gran Plaza 533,302 533,302 369,609
Internal Service Funds
601/2 Active and Retire Medical 5,622,376 5,622,376 2,574,433 603 Workers Compensation 1,601,000 1,601,000 767,769
604 Unemployment Insurance 74,763 74,763 15,498
605 General Liability Insurance 1,649,400 1.049,100 682,731 607 Compensated Absence Reserve
601-7 Net Internal Charges (8,947,539) (8,947,539) ((,.040.431) $ 168,597,102 $ 1,419,990 $ 170,017,092 $ 43,653,404
ATTACHMENT B
ATTACHMENT B
2025-26 3rd Quarter Budget Report
CALEXICO General Fund
Fund Balance Projection
2023-24 2024-25 2025-26 Notes
current Budget Update Adjusted
Actual Actual Budget (May 2025) Budget
Annual Activity
Revenues
Property Tax $ 6,734,388 $ 7,249,321 $ 7,544,528 $ 225,000 $ 7,769,528 Sales Tax 5,301,127 5,207,976 5,351,920 (110,000) 5,241,920 Other General Revenues 3,305,133 3,051,607 3,161,102 (131,000) 3,030,102 Program Revenues 4,203,788 5,279,021 5,579,746 (71,000) 5,508,746 Measure H Transfer 1,122,044 2,815,000 2,910,600 (225,000) 2,685,600 20,666,479 23,602,926 24,547,896 (312,000) 24,235,896
One-time Revenues 1,574,094 1,674,094
20,666,479 23,602,926 26,221,991 (312,000) 25,909,991
Expenditures
Salaries and Benefits
Gross salary and benefits 13,549,658 14,768,897 15,623,470 (128,000) 15,495,470 Vacancy Assumption (250,000) (250,000)
Internal Service Fund Rebates (300,000) (300,000)
Measure H Reimbursement (1,250,000)
Grant/Other Reimbursements (668,786) (576,505) (726,910) 40,000 (686,910) 11,630,872 14,192,392 14,646.560 (388,000) 14,258,560
Operating Costs
Operating Costs 4,197,147 4,897,593 6,001,572 6,001,572 General Liability Insurance 694,141 931,422 993,498 : 993,498 Contribution to CFD 2013 224,097 264,031 200,000 200,000 Cost Allocation (1,105,910) (1,213,458) (1,244,810) (1,244,810) 4,009,476 4,879,588 5,950,259 5,950,259
Capital and Debt Service
Capital/One-time Fund Transfers 1,260,000 117,853 117,853 Transfer to Local Capital Fund 1,800,000 1,800,000 To Fund 2026-27 Program One-time Transfer to Airport Fund 98,000 98,000 98,000 Vehicle, Equipment, capital requests Debt Service - Leases 251,829 212,537 209,826 209,826
Employee Leave Obligation 25,000 25,000 25,000 25,000
CaPERS - Unfunded Liability 2,059,628 2,377,817 2,681,086 • . 2,681,086 Retiree Medical - Benefit Payments 713,276 844,904 661,988 661,988 Retiree Medical - Amortize Liability 21,569 21,618 21,741 21,741 4,331,303 3,579,876 3,815,495 1,800,000 5,615,495
Total Expenditures 19,971,651 22,651,856 24,412,314 1,412,000 25,824,314 Net Annual Operating Results 694,828 951,070 $ 1,09,677 $ (1,724,000) $ 85,677 Fund Balance
Beginning Fund Balance $ 3,288,532 $ 3,983,360 $ 4,934,096 $ 335 $ 4,934,430 Annual Operating Results 694,828 951,070 1,809,677 (1,724,000) Ending General Fund Balance 3,983,360 4,934,430 6,743,772 (1,723,666) 5,020,107 Measure H Fund 725,799 71,840 1,398
Combined General/Measure H Reserve 3 4,709,159 3 5,006,270 $ 6,745,170 $ (1,723,666) $ 5,021,505 % Annual General Fund Expenditures 19%
Days of General Fund Operations 71
ATTACHMENT C
ATTACHMENT C
2025-26 3rd Quarter Budget Report
CALEXICO General Fund
Revenues
2022-23 2023-24 2024-25 2025-26
Budget
Current Update 3rd Q % AS
Actual Actual Actual Actual Budget (May 2026) Budget PY Notes General Revenues
Property Tax
Property tax 2,672,316 $ (10,000) $ 2,662,316 4%
Property Tax in lieu of MVLF 4%
Residual Tax Increment 783,769 821,995 728,372 965,414 1,025,748 235,000 31% 70%
Sales Tax
4,783,443 4,983,361 5,301,127 5,207,976 5,351,920 (110,000) 5,241,920 Business License
Business License 788,593 883,612 824,237 911,016 890,388 (25,000) 865,388 -5% Cannabis 202,759 170,956 155,736 135,968 142,800 142,800 5% 991,351 1,054,568 979,973 1,046,984 1,033,188 (25,000) 1,008,188 -4% Franchise Fees
PGE/Cable/Other 226,865 222,929 216,455 169,674 224,314 (69,000) 155,314 Solid Waste 487,343 518,604 544,507 560,099 564,938 564,938 714,207 741,532 760,962 729,773 789,251 (69,000)
Other Taxes
Transient Tax 529,017 582,508 531,473 364,884 500,000 (80,000) 420,000 15% RI Prop Trns Tx 69,157 44,083 28,842 41,142 34,500 34,500 -16% Hsg Ath In Lieu 69280. 130901. 20925B 518,180 113,961 113,961 648,461 (80,000) 568,461 10%
Money and Property
Investment Earnings 10,222 40,935 327,193 137,966 150,000 150,000 9% Rents And Concessions 252,222 243,233 241,393 279,127 191,098 (13,000) 178,098 -36% Water/Wastewater Leases 318,362 266,.913 274,920 274,920 286,027 286,027 580,806 551,081 843,506 692,013 627,125 (13,000) 614,125 -11% Other Miscellaneous Revenue
State VLF 46,771 39,693 47,833 61,905 63,077 (3,000) 60,077 -3% Misc income/SB 90 2,460 20,477 8,520 2,750 1674,094 49,000 49,000 Insurance Reimbursement 1,674,094
Sale of Assets 10,000
49,230 60,170 56,352 64,655 1.737,171 56,000
Subtotal, General Revenues 13,983,547 14,654,263 15,340,647 15,508,905 17,731,644 (16,000) 17,715,644 Continued
Continued
216 1,620 651 Books, Maps and Publications
-100% (3,774) 3,774 3,593 1,720 2,398 607 Code Enforcement -14% 140,000 140,000 163,597 305,875 152,740 100,009 Plan Check Fees 213% 4,633 3,154 1,479 1,482 3,600 10,160 4,738 Other permits 6% 90,000 90,000 85,244 89,243 83,818 71,526 Electrical permits 10% 25,000 25,000 22,713 12,848 19,508 39,059 Plumbing permits 32,640 32,640 35,663 27,043 35,499 45,685 Mechanical permits 10% 330,000 29,600 300,400 299,470 211,447 393,390 409,750 Building permits Building
Planning, Engineering, Building
2% 3,337,896 3,337,896 3,270,131 1,890,000 1,213,710 1,211,693 -64% 9,572 9,572 26.825 13.262 14,854 1,846 Fire Late and Other Fees 41,275 41,275 Assessment District 2005-01
11% 387,049 ... 387,049 348,114 340,690 287,392 282,298 Fire Prevention 2,900,000 2,900,000 2,895,192 1,536,048 911,463 927,550 Ambulance Fees Fire
12% 810,288 (121,000) 931,288 722,744 998,635 898,043 905,891 From Bidg 4,000 4,000
4,223 4,223 3,356 4,080 5,884 6,823
-60% 3,560 (3,060) 6,620 8,817 6,954 637 450
146,360 500 145,860 137,257 166,829 200,966 192,766
150,000 150,000 150,000 150,000 150,000 150,000
26% 150,000 30,000 120,000 119,343 291,844 272,916 273,196 41,275 41,275 153,894 141,617 133,952
-17% 15,300 15,300 18,444 13,917 7,071 12,825 POST
3% 30,600 30,600 29,680 32,695 35,062 32,946
-3% 55,040 2,000 53,040 56,473 41,863 30,812 40,906
21% 37,150 7,060 30,090 30,639 32,911 36,795 34,138
- 16% 123,500 (146,500) 270,000 146,702 89,913
35,000 100%+ (25,000) 50,000 300 450 750 800
14,280 14,280 21,733 13,286 15,533 18,612
Police
PY Budget (May 2026) Budget of Mar 2026) Actual Actual Actual Continued % vS 3rd Q Update 2nd Q (Unaudited as
Budget Actual
2025-26 2024-25 2023-24 2022-23
Revenues
General Fund CALEXICO
2025-26 3rd Quarter Budget Report
ATTACHMENT C
ATTACHMENT C
2025-26 3rd Quarter Budget Report
CALEXICO General Fund
Revenues
2021-22 2022-23 2023-24 2024-25 2025-26
Actual Budget
(Unaudited as 2nd Q Update 3rd Q % VS
Continued Actual Actual Actual of Mar 2026) Budget (May 2026) Budget py Engineering
Encroachment Permits 68,339 58,916 109,772 112,698 105,060 105,060 Plan Check Fees-Engineering 49,254 41,829 31,860 57,640 17,360 75,000 135% Engineering/inspection Fees 45,089 44,454 10,500 16,783 37,340 2,660 40,000 138% Books, Maps and Publications 2,210 50
Planning
Plan Check Fees 74,453 63,561 21,911 19,890 19,890
Inspection fees 600 62,504
Other 19 11,802 894 240 -49%
837,536 993,141 836,720 795,483 813.463 49,000 862,463 8% Public Works • 39,050
State Highway Maintenance 36,749 39,050 39,050 39,000 39,000 0% Fees 1,693 7,704 10,620 12,697 12,697
36,749 40,743 46,754 49,670 51,697 51,697
Parks, Recreation, and Library 65,332
Recreation program fees 33,446 72,351 80,664 74,870 2,239 77,109 -4% Library fines and penalties 2,389 3,041 4,297 3,483 (500) 16% Community Center activities 27,560 38,305 31,440 17,225 26,214 (3,010) 23,204 35% Parks activities and events 4,839 7,559 2,918 1,665 2,550 2,550 53% Summer swim program 10,384 16,565 10,200 1,800 12,000 -28% Leases 13,200 13,200 13,200 12,600 13,464 13,464 7%
CDCAC 5,391 11,787 19,607 20,145 471 20,616
81,434 132,828 146,375 151,809 151,972 1,000 152,972 1%% Administration/Other 245,000
Successor Agency Admin Fee 199,853 198,346 241,466 247,516 245,000 -1% Special District Admin Fee 41,680 39,180 43,755 40,700 48,431 48,431 19% Other 70 968
Subtotal, Program Revenues 3,314,836 3,516,061 4,203,788 5,279,021 5,579,746 (71,000) 5,508,746 Interfund Transfers
Measure H 1,073,000 1,100,000 1,122,044 2,815,000 2,910,600 (225,000) 2,685,600 - 5% 1,073,000 1,100,000 1,122,044 2,815,000 2,910,600 (225,000) 2,685,600 -5% Total General Fund Revenues $ 13,371,383 $ 19,270,325 $ 20,666,479 ≤ 23,02,926 $ 26,221,991 $ (312,000) $ 25,909,991 10% % Increase vs Prior Year 10% 14%
ATTACHMENT D
ATTACHMENT D
2025-26 3rd Quarter Budget Report
CALEXICO Expenditure Sual Fund
2024-25 2025-26
Budget
Update Adjusted YTD Actual as % YTD
Actual Current Budget (May 2026) Budget of 4-7-26 Actual Notes General Fund in Total
Salaries and Benefits
Salary and Benefits 14,768,897 $ 15,623,470 $ (128,000)[S 15,495,470 $ 11,459,331 75% Vacancy Assumption (250,000) (250,000)
Internal Service Fund Rebates (300,000) (300,000) Refund Workers Comp Reimbursement - Other Funds (576,505) (7269101 40,000 (686,910) (78,973) and Unemployment program 14,192,392 14,646,560 (388,000) 14,258,560 11,380,358 80% savings Operating Costs
Materials/Supplies 1,274,872 1,508,451 1,508,451 709,986 47% Repairs/Maintenance 363,584 668,701 668,701 280,438 42% Contracts/Professional Services 2,841,785 3,242,912 3,242,912 1,849,135 57% General Liability Insurance 931,422 993,498 993,498 745,498 75% Administration/Office Costs 317,353 481,507 481,507 214,962 45% Contracts/Contribution to New
River Operating Agreement 100,000 100,000 100,000 96,701 Contribution to CFD 2013-1 264,031 200,000 200,000 200,000 100% Cost Allocation (1,213,458) (1,244,810) (1,244,810) (933,608) 75% 4,879,588 5,950,259 5,950,259 3,163,113 53%
Capital and Debt Service
Capital/One-Time Items/Transfers 98,000 215,853 1,800,000 2,015,853 81,500 Transfer portion of insurance Debt Service/Leases 212,537 209,826 209,826 209,826 100% proceeds and other one-time Employee Leave Obligation 25,000 25,000 25,000 25,000 100% sources to fund the 2026-27 Pension- Unfunded Liability 2,377,817 2,681,086 2,681,086 2,010,815 75% General Fund capital program Retiree Medical - Benefit Payments 844,904 661,988 661,988 496,491 75% Retiree Medical - Amortize Liability 21,618 21,741 21,741 16,306 75% 3,579,876 3,815,495 1,800,000 5,615,495 2,839,938 51%
22,651,856 24,412,314 $ 1,412,000 $ 25,824,314 $ 17,383,409 67% Continued
ATTACHMENT D
2025-26 3rd Quarter Budget Report
General Fund
Expenditure Summary
2024-25 2025-26
-
Budget
Continued
Update Adjusted YTD Actual as % YTD
Actual Current Budget (May 20265) Budget of 4-7-26 Actual Notes Summary by Department
Police
Salaries and Benefits 5,499,652 5,668,760 $ (128,000) $ 5,540,760 $ 4,324,269 78% $128K - Drop 2nd SRO FTE and Reimbursement - Grant Funds (615,219) (533,000) 40,000 (493,000) (279,972) 57% Budget; 2nd SRO not Reimbursement - Dispatch (50% Fire) (416,493) (384,572) (384,572) (285,432) 74% implemented; $40K - Pension - Unfunded Liability 1,124,049 1,124,049 843,037 75% Reduction in Cannabis grant 949,761 reimbursement
Materials/Supplies 183,768 239,044 239,044 147,247 62%
Repairs/Maintenance 79,366 172,985 172,985 72,396 42%
Contracts/Professional Services 414,929 511,761 511,761 321,970 General Liability Insurance 148,777 152,174 152,174 114,131 75% Administration/Office Costs 80,365 148,171 148,171 67,606 46% Capital Outlay/One Time Items 109,853 109,853
Debt Service - Equipment Leases 212,537 209,826 209,826 209,826 6,537,443 7,419,052 (88,000) 7,331,052 5,535,078
Traffic Control/Parking
Salaries and Benefits 343,882 383,331 383,331 251,833
Pension - Unfunded Liability 37,135 43,064 43,064 32,298 Materials/Supplies 60,642 91,171 91,171 51,244
Repairs/Maintenance 6,002 21,878 21,878 4,597
Contracts/Professional Services 345,902 359,521 359,521 318,638 Amitation insurances 12,857 12,834 12,834 9,626
3,510 15,160 15,160 4,672
809,930 926,958 926,958 672,907
Animal Control
Salaries and Benefits 102,162 180,282 180,282 112,395
Pension - Unfunded Liability 21,220 24,608 24,608 18,456 Materials/Supplies 22,375 31,749 31,749 8,257
Repairs/Maintenance 2,588 3,543 3,543 3,070
Contracts/Professional Services 39,804 15,432 15,432 3,794 General Liability Insurance 7,347 7,334 7,334 5,500
Administration/Office Costs 951 1,967 1,967 619
196,446 264,915 264,915 152,091
Continued
ATTACHMENT D
2025-26 3rd Quarter Budget Report
General Fund
Expenditure Summary
2024-25 2025-26
Continued Budget
Update Adjusted Notes
Actual Current Budget (May 2026) Budget Actual
-
Fire
Salaries and Benefits 4,858,593 4,595,048 4,595,048 3,514,187 76% Reimbursement - Grant Funds (162,419) (164,000) (164,000) 200,999 -123% Includes Mutual Aid Reimbursement - Dispatch (50%) 416,493 384,572 384,572 285,432 74% Pension - Unfunded Liability 817,137 912,308 912,308 684,231 75% Materials/Supplies 279,981 316,083 316,083 193,934 61%
Repairs/Maintenance 119,827 115,747 115,747 108,475 94% Contracts/Professional Services 457,624 322,061 322,061 174,541 54% General Liability Insurance 102,858 102,672 102,672 77,379 75% Administration/Office Costs 19,935 37,399 37,399 17,612 47% 6,910,029 6,621,890 6,621,890 5,256,791 79%
Planning, Engineering, Building
Salaries and Benefits 627,667 668,160 668,160 436,896 74% Vacancy Assumption (75,000) (75,000) |
Pension - Unfunded Liability 95,489 73,824 73,824 55,368 75% Materials/Supplies 20,938 58,539 58,539 21,615
Repairs/Maintenance 6,522 15,078 15,078 4,127
Contracts/Professional Services 98,136 231,321 231,321 69,212 General Liability Insurance 33,061 29,335 29,335 22,001 Administration/Office Costs 26,373 44,316 44,316 17,868 40% 908,186 1,045,573 1,045,573 627,087
Public Works
Salaries and Benefits 633,211 943,873 943,873 580,753 69% Vacancy Assumption (100,000) (100,000)|
Reimbursement - Grant Funds 201,133 (29,910) (29,910)
Pension - Unfunded Liability 141,961 125,501 125,501 94,125 75% Materials/Supplies 462,744 451,084 451,084 92,298
Repairs/Maintenance 33,189 229,873 229,873 30,182
Contracts/Professional Services 88,543 166,089 166,089 79,097 New River Operating Agreement 100,000 100,000 100,000 96,701 General Liability Insurance 85,262 87,528 87,528 65,646 Administration/Office Costs 40,252 50,350 50,350 24,648 Capital Outlay 8,000 8.000| 8,000 100%
1,786,294 2,032,388 2,032,388 1,071,449 53%
0% Continued
ATTACHMENT D
2025-26 3rd Quarter Budget Report
General Fund
Expenditure Summary
2024-25 2025-26
Continued Budget
Update Adjusted YTD Actual as % YTD
Notes
Actual Current Budget (May 2026) Budget of 1-12-26 Actual Library
Salaries and Benefits 373,821 381,929 381,929 282,386 74% Vacancy Assumption
Pension- Unfunded Liability 42,440 49,216 49,216 36,912 75% Materials/Supplies 85,369 88,211 88,211 55,293 63%
Repairs/Maintenance 10,073 14,348 14,348 5,601 39%
Contracts/Professional Services 94,789 101,450 101,450 74,704 74% General Liability Insurance 14,694 14,667 14,667 11,001 75% Administration/Office Costs 11,917 24,388 24,388 12,619 52% 633,102 674,209 674,209 478,514 71%
Recreation
Salaries and Benefits 445,909 460,298 460,298 341,805 74% Vacancy Assumption 55,368
Pension - Unfunded Liability 47,745 55,368 41,526 75%
Materials/Supplies 93,788 124,198 124,198 79,499 64%
Repairs/Maintenance 27,707 27,312 27,312 11,169 41%
Contracts/Professional Services 125,225 265,875 265,875 102,830 General Liability Insurance 16,531 16,501 16,501 12,376 75% Administration/Office Costs 8,540 12,825 12,825 9,385 73% 765,443 962,377 962,377 598,589
1,84,000 2,341,788 2,341,788 1,614,808 71%
Vacancy Assumption (75,000) (30.000) (75,000)
ISF Rebates (300,000)
Reimbursement - Other Funds 0%
Employee Leave Obligations 25,000 25,000 25,000 25,000 100% Pension - Unfunded Liability 224,930 273,148 273,148 204,861 75% Retiree Medical - Benefits 844,904 661,988 661,988 496,491 75% Retiree Medical - Unfunded 21,618 21,741 21,741 16,306 75% Materials/Supplies 65,267 108,372 108,372 60,600 56%
Repairs/Maintenance 78,312 67,937 67,937 40,821 60%
Contracts/Professional Services 1,176,832 1,269,404 1,269,404 704,349 55% General Liability Insurance 510,036 570,453 570,453 427,840 75% Administration/Office Costs 125,510 146,929 146,929 59,934 41% Transfer portion of insurance Contribution to CFD 2013-1 264,031 200,000 200,000 200,000 100% proceeds and other one-time Transfer Out to Airport Fund 98,000 98,000 98,000 73,500 75% sources to fund the 2026-27 Transfer Out to Capital Fund 1,800,000 1,800,000 General Fund capital program Cost Allocation (1,213,458) (1,244,810) (1,244,810) (933,608) 4,104,982 4,464,951 1,500,000 5,964,951 2,990,902
Total General Fund Expenditures 22,651,856 24,412,314 $ 1,412,000 $ 25,824,314 $ 17,383,409
ATTACHMENT E
ATTACHMENT E
2025-26 3rd Quarter Budget Report
Measure H
Fund #120
Purpose of Fund
Benzare lipose cal ales apulse tax on saved by the voters or calcio ae etie utiler, city. The sales tax adi en iranseion nd use the tax establishes a Measure H Oversight Advisory Committee to make recommendations on the use of the funds to the City Council.
Measure H Revenues pay for annual debt service on Measure H bonds issued in 2011 to fund capital projects, including fire station improvements, park improvements, and swimming pool. The Measure H committee has also in the past approved an annual allocation for Police and Fire personnel. During periods of fiscal distress, beginning in 2015 through 2021, the City General Fund drew remaining Measure H balances to sustain current operations and to rebuild its fund balance reserve. Beginning in 2022-23, a new Measure H allocation for Recreation programming was added, and the annual General Func transfer was limited to 2% annual growth. An annual residual is now accumulating in the fund to rebuild an Emergency Reserve 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 Actual Projection Projection Projection Projection Projection (Sunset) Beginning Fund Balance $ 725,799 $ 229,799 $ 71,840 1,398 3,049 50,228 143,845 $ 1,284,580 Revenues One Quarter
Measure H Sales Tax 3,642,010 3,925,000 3,700,000 3,700,000 3,774,000 3,849,480 3,926,470 1,000,000 -7% 1.6% 0.0% 2.0% 2.0% 2.0% 2.0%
Investment Income
Expenditures Paid from Trustee
Transfer to Debt Fund Bond Reserve Bond Retired
For Measure H Bond 1,000,447 999,750 999,750 999,750 999,750 999,750 Existing Support
Police Salaries 850,000 867,000 867,000 867,000 867,000 867,000 867,000 867,000 Fire Salaries 400,000 408,000 408,000 408,000 408,000 408,000 408,000 408,000 Recreation Programs 35,000 35,700 35,700 35,700 36,414 37,142 37,885 38,643 Recreation - Summer Swim 35,000 75,000 75,000 75,000 76,500 78,030 79,591 81,182 1,320,000 1,385,700 1,385,700 1,385,700 1,387,914 1,390,172 1,392,476 1,394,825 Additional Support as of 2024-25
Police Salaries 600,000 612,000 520,200 525,402 535,910 546,628 557,561 Fire Salaries 600,000 612,000 520,200 525,402 535,910 546,628 557,561 :
Recreation Programs 295,000 300,900 259,500 262.095 267,337 272,684 278,137 1,495,000 1,524,900 1,299,900 1,312,899 1,339,157 1,365,940 1,393,259 -13% 1% 2% 2% 2% -100%
2,815,000 2,910,600 2,685,600 2,698,599 2,727,071 2,756,112 2,785,735 1,394,825 Capital/Equipment
Police/Patrol Vehicle 30,908 55,092 55,092
Fire/Compact Truck 65,950
Fire Apparatus - $1.1 million 329,460 : ....i.
Fire/Heart Saver Alert (Static 54,205
Sport Lights/D. Gutierrez Fiel 30,000 30,000
Future
480,522 85,092 85,092
4,295,968 3,995,442 3,770,442 3,698,349 3,726,821 3,755,862. 2,785,735 1,394,825 Net Annual Activity (653,958) (70,442) (70,442) 1,651 47,179 93,618 1,140,735 (391,825) Ending Fund Balance 71,840 3 159,356 1,398 3,049 50,228 143,845 1,284,580 889,755