Calexico City Council
June 10, 2026

CITY OF CALEXICO

CALIFORNIA

PROPOSED ANNUAL BUDGET
FY 2026-2027
City of Calexico
2026-27 Budget
Table of Contents
Page
1 Introduction
City Council Members 2
Proposed Budget Agenda Report 3
Budget Resolution 11
2 City-wide Budget
Summary of Expenditures by Fund 16
3 City Organization
Organization Chart 18
Staff Positions by Fund 19
4 General and Measure H Funds
Fund Balance Projection 30
5-Year Projection 31
Revenues 32
Expenditures Summary 34
Expenditures - New Operating Expenditure Requests 38
Program Descriptions and Expenditures Detail
Police 43
Fire 54
Planning, Engineering, and Building 58
Public Works 66
Library, Recreation 79
City Council, Administration, Finance 92
Measure H 111
Special Revenue Funds
5 Operating Grant Funds 113
6 Housing Funds 129
7 5-year Summary by Project 136
5-Year Project Details 138
ARPA 154
8 Enterprise Funds
Water 168
Airport 172
Wastewater 174
9 CFD/Special District Funds 179
10 Internal Service Funds/Self Insurance Programs 183
Capital Program and Debt Service Funds
City of Calexico
2026-27 Budget
Introduction
2026-27 Proposed Budget June 10, 2026 1
FY 2026-27
City of Calexico
City Council
Victor E. Legaspi Lisa Tylenda
Mayor ProTem Council Member
Lorenzo Calderon
Mayor
Council Member
Adriana Marquez
Council Member
Diana Nuricumbo
2026-27 Proposed Budget June 10, 2026 2
DATE: June 10, 2026
TO: Mayor and City Council
APPROVED BY: Benjamin Martinez, City Manager
PREPARED BY: Karla Chaparro, Finance Director
SUBJECT: Proposed Annual Budget for Fiscal Year July 1, 2026 to June 30, 2027 ======================================================================= Recommendation:

This report introduces the 2026-27 Proposed Annual Budget. After receiving public and City Council feedback, the budget adoption resolution is scheduled for City Council consideration on June 17, 2026.

Background:

Budget Overview
The proposed FY 2026-27 budget presents a balanced General Fund operating plan while maintaining reserves consistent with the City’s financial policies. The budget prioritizes the continuation of core services and municipal operations while supporting the City’s long-term financial stability.

Although the City’s financial position remains stable, sales tax revenues are projected to remain relatively flat and will continue to be closely monitored. As a result, the proposed budget takes a conservative approach focused on maintaining existing service levels within available revenues. The budget does not include any staffing additions and contains only minimal increases to operating expenditures. Available resources have been directed toward sustaining current operations, meeting contractual and regulatory obligations, and preserving reserve levels.

The proposed budget reflects the City’s ongoing commitment to fiscal responsibility by balancing operational needs with available resources while maintaining flexibility to address future opportunities and challenges.

The proposed FY 2026-27 Capital Improvement Program totals approximately $110 million, with a fiveyear program of approximately $179 million. While the capital program represents a significant investment in community infrastructure, the FY 2026-27 budget does not include new locally funded General Fund capital projects for vehicle and equipment replacement. At the request of the City Council, the allocation of available local funds to General Fund capital needs will be discussed separately from the annual budget process and incorporated through future budget amendments based on Council direction.

AGENDA
ITEM
_______

CITY COUNCIL

AGENDA STAFF REPORT
2026-27 Proposed Budget June 10, 2026 3
In addition, a report on City user fees is planned to update the City Council on the status of fee and rate studies. Fee updates remain particularly important for the Water, Wastewater, and Airport funds, which continue to face revenue constraints and require ongoing cost controls to maintain financial sustainability and required debt service coverage.

City-wide Budget
The 2026-27 Citywide budget proposes net annual expenditures of $159 million. This includes General Fund operating expenditures of $25 million, enterprise and other operations of $20 million, a one-year capital improvement program of $110 million, and debt service payments of $4 million. 2026-27
Budget
General Fund Operations $ 24,646,656
Enterprise/ Other Operations 19,995,615
Capital Projects 109,943,535
Debt Service 4,336,468
$ 158,922,274
General Fund
Operations
15%
Enterprise/
Other
Operations
Capital 13%
Projects
69%
Debt
Service
3%
Discussion & Analysis:

General and Measure H Funds
The General Fund is the primary operating fund of the City. Unrestricted property tax, sales tax, and other revenues pay for Police, Fire, Planning & Building, Library, Recreation, a portion of Public Works, and City Administration. The proposed General Fund budget for 2026-27 is balanced within current revenues and sustains current services. Departments have submitted proposals for additional services, staffing, operating costs, and capital requirements, but only minor operating cost increases are included in the proposed budget that fit within the balance of available revenues.

In several of the following charts, the General Fund and Measure H Funds are combined to provide the best comparison with the City’s audited financial statements. The appointed Measure H committee is established to provide guidance to the City Council on recommended Measure H expenditures. The General and Measure H funds are combined for financial reporting purposes because Government Accounting Standards require the consolidation of unrestricted funds such as Measure H into the audited General Fund presentation.

General Fund Balance/Operating Reserve Trend
The combined General and Measure H fund balance reserve is maintained at $5 million. This balance represents 20% (74 days) of annual operating costs and meets and exceeds the Council budget policy of a 68-day reserve, as outlined in the annual budget resolution, due to a budget surplus in the 2023-24 fiscal year. The City has navigated a fiscal recovery over the past 10 years and has achieved the minimum operating reserve target recommended as an industry “Best Practice” by the Government Finance Officers Association. The following chart demonstrates the City’s fiscal progress and new fiscal stability over the past decade.
2026-27 Proposed Budget June 10, 2026 4
General Fund Operating Reserve Trend
(Includes Measure H)
-$5,000,000
-$3,000,000
-$1,000,000
$1,000,000
$3,000,000
$5,000,000
$7,000,000
General Fund Revenue/Expenditure Trends
The proposed 2026-27 General Fund budget balances expenditures within available revenues and continues the City’s record of adopting and executing balanced budgets. Responding to requests for enhanced services, departments have identified an additional $3 million of new staffing and operating budget requests that are not possible within the current revenue scope. Unfunded operating expenditure requests are detailed in the budget for transparency, but are deferred until sustainable revenues are available to support additional services. The following chart demonstrates the historical revenue and expenditure trends, the fiscal impact of the proposed budget, and the fiscal impact if all new department program requests were implemented. Fiscal year 2025-26 revenues and expenditures show a one-time jump for an insurance settlement and corresponding expenditure transfer to set aside funds for the General Fund capital program.

General Fund Revenue/Expenditure Trends
(Includes Measure H)
$13,000,000
$15,000,000
$17,000,000
$19,000,000
$21,000,000
$23,000,000
$25,000,000
$27,000,000
$29,000,000 Revenues
One-time
Revenues
Expenditures
One-time
Expenditures
Additional
Department
Requests
General Fund Revenues
General Fund revenues are the source of most unrestricted funds in the City. General Fund revenues, excluding the one-time insurance settlement received in 2025-26, are projected to grow by 3% from $24.2 million in 2025-26 to $24.9 million in 2026-27.
2026-27 Proposed Budget June 10, 2026 5
General Fund Revenues

Property Tax
32%
Sales Tax
21%
Other
General
Revenues
13%
Program
Revenues
23%
Measure H
Transfer
11%
The major General Fund revenue sources are property tax and sales tax. When combined with the Measure H sales tax transfer, these revenues comprise approximately 65% of General Fund revenues.

Property tax growth is generally limited by Proposition 13 to a maximum increase of 2% annually. In contrast, the City’s HDL sales tax consultant projects sales tax revenues to remain flat from FY 2024-25 through FY 2026-27. This lack of growth in the City’s second-largest revenue source is the primary factor limiting growth in General Fund operations. Other general tax revenues are projected to increase by approximately 2% to 3% over the prior year.

General Fund program revenues are projected to remain stable. The Police Department anticipates growth in parking meter revenues and receipt of a supplemental Measure D grant for traffic control, resulting in total program revenues of approximately $1.1 million in FY 2026-27. In addition, the department receives approximately $0.5 million annually in salary reimbursement offsets from operating grants. After several years of growth, Fire Department ambulance revenues have stabilized at approximately $2.9 million per year. Planning, Engineering, and Building fee revenues are also expected to remain consistent at approximately $0.8 million annually.

General Fund Expenditures
General Fund expenditures are primarily driven by personnel-related costs. Salaries, benefits, unfunded CalPERS pension obligation payments, and retiree medical costs collectively account for approximately 75% of General Fund expenditures. The remaining 25% supports operating costs, including materials and supplies, maintenance, contractual services, insurance, utilities, and office expenses.

General Fund Expenditures
Salaries and
Benefits
60%
Operating
Costs
25%
CalPERS -
Unfunded
Liability
12%
Retiree Medical
3%

Police, Traffic,
Animal Control,
Code
Enforcement
35%
Fire
28%
Planning
Engineering
Building
5%
Public Works
9%
Library,
Recreation
7%
Admin/NonDepartment
16%
2025-26 2026-27 % Inc
Property Tax $ 7,769,528 $ 7,936,000 2%
Sales Tax 5,241,920 5,255,000 0%
Other General Revenues 3,030,102 3,118,411 3%
Program Revenues 5,508,746 5,852,914 6%
Measure H Transfer 2,685,600 2,698,599 0%
$ 24,235,896 $ 24,860,924 3%
One-time Revenue 1,674,094 -
$ 25,909,991 $ 24,860,924
2026-27 Proposed Budget June 10, 2026 6
The proposed 2026-27 General Fund expenditures are increasing by $0.8 million from the prior year, from $24.0 million to $24.9 million, excluding a one-time transfer in 2025-26. The following table summarizes these expenditure changes from the prior year. 2025-26 Baseline $ 24,024,314
Increases
Salary and Benefits
CalPERS unfunded liability payment 270,781
2025-26 One-time ISF rebates 300,000
Annualized City Attorney 127,029
Other benefit rate and step adjustments 203,087
900,897
3% CPI on non-labor operating costs 176,972
Remove Airport support (98,000)
Other Contractual and Utility adjustments (78,563)
(243,550)
Proposed program increases 178,854
Net increase 836,610
Proposed 2026-27 Expenditures $ 24,860,924
Cost Plan updates
Change in Total General Fund Expenditures vs. Prior Year The primary change in salary and benefit rates is the CalPERS payment to amortize the unfunded pension obligation for prior employee service costs, which is increasing by $270,000 to $2.9 million and represents over 12% of the General Fund annual expenditure budget. Fortunately, this annual payment increase is offset by reductions for positive cost trends in active employee medical insurance and workers compensation. Note that the proposed budget does not include an employee COLA, for the second year, pending negotiations with employee bargaining groups. To maintain a balanced budget, employee rate increases would need to be offset by new revenues or other operational reductions.

Program departments have submitted budget addition requests totaling $3 million, including 23.5 new positions. The FTE position listing in the budget document provides details by department of the specific requested positions. The requested positions would represent a 14% increase in General Fund staffing.

Each department would like to transform and improve the services provided to the community with these requested positions. However, the General Fund 5-year projection shows that this scope of staffing increase is not feasible within the current revenue structure. Detailed information on program department budget requests is presented in the budget in the General Fund expenditure section by department. 2025-26 2026-27
Police $ 8,522,925 $ 8,770,698
Fire 6,621,890 6,896,265
Planning Engineering Building 1,045,573 1,169,874
Public Works 2,032,388 2,204,293
Library, Recreation 1,636,587 1,713,042
Admin/Non-Department 4,164,951 4,106,752
24,024,314 24,860,924
One-time Capital Transfer 1,800,000 -
$ 25,824,314 $ 24,860,924
2025-26 2026-27
Salaries and Benefits $ 14,258,560 $ 14,862,703
Operating, Capital, and Lease 6,400,939 6,336,652
CalPERS - Unfunded Liability 2,681,086 2,951,867
Retiree Medical 683,730 709,702
24,024,314 24,860,924
One-time Capital Transfer 1,800,000 -
$ 25,824,314 $ 24,860,924
2026-27 Proposed Budget June 10, 2026 7
Proposed
Deferred Budget
Staffing 23.5 $ 2,531,803 $ (2,531,803) $ -
Operations 791,348 (612,494) 178,854
$ 3,323,151 $ (3,144,297) $ 178,854
Position
Requests
Budget
Requests
General Fund New Program Budget Requests
For context, the following chart shows the General Fund authorized staffing trend since 2015. The workforce level of 123 positions for 2026-27 remains 10% below the workforce level of 136 positions authorized in 2015. The CalPERS unfunded liability payments for past service costs continue to “crowd out” the City’s budget capacity to restore the workforce to prior levels.

General Fund Authorized Staffing Trend
52 46 42 42 41 41 41 43 43 45 46 48 48
30 30 28 28 28 28 28 28 28 28 28 28 28
33 34
30 31 26 23 26 25 27 28 28 24 24
21 16
17 19
19 20 21 20 22 22 23 23 23
24 -
10 20
30 40
50 60
70 80
90 100
110
120
130
140
150
160
2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 Police Fire Other Programs Administration Additional Requests (Unfunded) Operating Grant Funds
The City administers a series of funds that operate with revenues restricted for specific programs, including State grants for the Library, Gas Tax, Public Safety programs, Solid Waste fees, and other onetime grants and donations. The proposed 2026-27 budget for these funds includes minor updates to annual grant and fee projections. In the Gas Tax fund, additional funding for part-time temporary help is proposed for street maintenance operations.

Housing Funds
The City administers revolving housing loan programs that have generated program income available for future reinvestment by the City. Three of these programs (CDBG, HOME, and CalHOME) are controlled by the State of California’s Department of Housing and Community Development (HCD) and will become available for future use when the City completes its State HCD audit and is compliant with Federal and State guidelines. The Housing Successor holds housing loans and cash balances transferred to the City in 2012 at the time of Statewide Redevelopment dissolution. The Housing Successor program is under local control and has funds available for programing as projects are identified. Significant cash balances have accumulated in these funds and are available, or will become available, for housing and community development projects.
2026-27 Proposed Budget June 10, 2026 8
Enterprise Funds
The Water, Wastewater, and Airport enterprise fund budgets charge customer user fees to recover the cost of services. Revenues are used to pay for salaries/benefits, operations, debt service, and the capital projects necessary to maintain, replace, and improve the supporting infrastructure.

The proposed 2026-27 enterprise fund budgets are each challenged to sustain operations with their current fee structures. The Water and Wastewater programs will need to hold vacant positions and to defer portions of their 5-year capital program to maintain revenue bond debt service coverage. These forced staffing vacancies and capital deferrals continue to add significant risk to these programs. The Water and Wastewater budgets include rate study funding to bring options to the City Council and the community to implement the operating and capital programs necessary to restore the long-term stability of these essential utility programs.

The Airport operation also includes additional staffing and expenditure reductions intended to reduce the operating deficit while longer-term sustainability strategies are evaluated and implemented. The General Fund transfer subsidy provided in prior years has been phased out and is not included in the FY 2026- 27 budget.

Capital Program
The proposed 2026-27 capital program provides current funding for $110 million in capital projects. The 5-year capital program totals $179 million. Funding is from water/wastewater bonds, customer fees, grants, development fees, and reserves. These projects support City Council objectives of maintaining and improving the key infrastructure and facilities of the City.

Many of these projects and their available funding sources have accumulated over several years as staff vacancies have delayed project implementation. The proposed budget includes Public Works engineering and project staffing to support the implementation of the capital program.

The proposed General Fund Capital Budget (Local Capital Fund #411) includes the carryover of projects previously authorized by the City Council but pauses the allocation of new capital projects in FY 2026-27 pending further Council discussion and direction. During FY 2025-26, approximately $1.8 million was transferred from the General Fund using one-time insurance settlement proceeds and surplus Internal Service Fund balances to provide discretionary capital funding for FY 2026-27. Departments have identified approximately $13 million in capital needs over the next five years; however, funding beyond the current $1.8 million balance is not supported by the General Fund’s five-year financial forecast without new development or additional revenue sources.

While the General Fund operating budget remains balanced, maintaining current service levels over the long term will require continued investment in public safety vehicles, fire apparatus, parks, facilities, and other critical infrastructure. To illustrate this ongoing need, the five-year financial forecast includes a placeholder capital contribution of $1 million annually, demonstrating the level of ongoing investment needed to sustain City assets and service levels.

The proposed capital program continues the use of the City’s remaining federal ARPA funding. In prior years, ARPA funds were allocated to address long-deferred General Fund capital needs. Approximately $2 million remains available for FY 2026-27, with roughly half of those funds allocated to parks projects.

The proposed budget includes a detailed summary of ARPA allocations and expenditures from project inception through the current fiscal year, including several completed projects with minor residual balances that may be available for reallocation to support the City’s five-year capital program.

Because the City’s ARPA allocation totaled $9.9 million, it qualified for the federal standard allowance available to recipients with allocations below $10 million, allowing the funds to be used for general 2026-27 Proposed Budget June 10, 2026 9
governmental purposes. The City has met all federal reporting and eligibility requirements, and the remaining ARPA funds are available for allocation at the City’s discretion.

The 2026-27 proposed fiscal year capital program for non-General Fund projects is fully funded from existing water/wastewater bond proceeds, fees, grants, and prior year General Fund transfers. The fiveyear listed capital year program for Street projects is also fully funded from existing grant and fee sources.

The five-year capital programs for the Water and Wastewater funds, however, are only partially funded and rely on future customer rate adjustments and Wastewater grants or bond financing.

The following is a summary of the 2026-27 and five-year capital program.

Capital Improvement Program
2026-27 2026-31
Street Overlay $ 10,111,000 $ 18,111,000
Other Streets Projects 21,481,847 37,875,039
New River/REACH 9,362,353 9,362,353
Heber Park 8,599,174 8,599,174
ARPA 2,358,724 2,358,724
Other General Government 4,128,753 18,105,259
Water 15,839,289 29,634,289
Wastewater 23,122,395 25,642,395
Wastewater Treatment Plant (Phase 1) 25,051,000 46,951,000 $ 109,943,535 $ 178,528,233
Fiscal Impact
The proposed 2026-27 General Fund budget is a “break even” budget that maintains current service levels within projected revenues and maintains a General Fund reserve that meets and exceeds the City Council reserve policy level. No new positions are proposed at this time. An additional 23.5 positions have been requested by program departments to improve service to the community; however, these increases in staffing and service are not possible with the City’s current revenue structure. The General Fund’s 5-year projection indicates that an estimated $1.5 - $2.1 million of annual new development/new revenues will be needed to continue to maintain current service levels while also funding General Fund equipment and facility capital replacements and the increasing CalPERS pension unfunded liability payments for past service. In 2031, with the sunset of the Measure H tax measure, alternative revenues of $4.6 million would be needed to sustain current services.

The proposed 2026-27 capital program of $110 million and larger $179 million 5-year capital program that has the potential for substantial investments in the community, improve infrastructure, and create opportunities to attract future development. The 2026-27 program is fully funded from fees, grants, and existing bond proceeds, while the 5-year capital program will require additional General Fund, Water, and Wastewater revenues for full implementation.

These budget recommendations are based upon current financial information available from the City Finance Department and from program department budget submissions. The City has completed its 2024-25 financial audit and has provided the City Council with a 2026-27 3rd quarter budget status report and analysis on May 20, 2026.

Attachments

1. Fiscal Year 2026-27 Proposed Annual Budget
2026-27 Proposed Budget June 10, 2026 10
RESOLUTION NO. 2026-________

RESOLUTION OF THE CITY COUNCIL OF THE CITY OF CALEXICO APPROVING THE BUDGET FOR FISCAL YEAR JULY 1, 2026 TO JUNE 30, 2027 WHEREAS, the City of Calexico is a general law city that operates under the councilmanager form of government; and WHEREAS, the City Council of the City of Calexico annually adopts a budget that estimates revenues and authorizes expenditures, subject to the City’s existing purchasing policies and procedures, employment policies and other adopted city policies; and WHEREAS, the City Council of the City of Calexico received a presentation on the 2026- 27 Proposed Budget on June 10, 2026;
NOW, THEREFORE, be it resolved, determined, and ordered by the City Council of the City of Calexico:

Section 1. Expenditure Authority
The fiscal year 2026-27 Budget, attached hereto as Exhibit 1, shall be the budget for the City of Calexico for the fiscal year 2026-27. The City Manager, or their duly appointed representative, has the authority to expend appropriated amounts subject to policies and procedures adopted by the City Council.

Section 2. Budgetary Control Levels
Budget appropriations shall be controlled at the department level within the General Fund, at the fund level for other funds, and at the capital project level within the capital improvement program.

The City Manager is authorized to transfer appropriations between accounts within a General Fund Department, and within other individual funds, to meet the operating needs of the City. The City Manager is also authorized to carry-over any unspent capital project or grant appropriations to the following fiscal year until the projects are complete.

Section 3. Authorized Staffing
The City Manager, or their duly appointed representative, is authorized to fill staff positions as listed in the full-time staff position chart in the budget.

Section 4. Fund Balance Reserve Policies
The City’s Fund Balance Reserve Policies provide contingency funds in the event of economic or other disruption in City operations, as follows:
2026-27 Proposed Budget June 10, 2026 11
A. General and Measure H Funds
It will be the City Council’s policy to target a fund balance reserve for the combined General Fund and Measure H Funds that follows the Best Practices established by the Government Finance Officers Association (September 2015) equal to 60 days (16%) of General Fund operations, plus an additional Emergency Reserve equal to 8 days of operations, as further described below.
a. Working Capital Reserve
16% of Annual Expenditures (60 Days of operations)
The Working Capital Reserve provides a General Fund cash balance to cover anticipated cash flow requirements to sustain payroll and other operating payments during the collection period for General Fund tax and fee revenue collections, including the 2-month collection period for Sales Tax revenue from the State of California and up to 5-month Property Tax revenue collection period from the County of Imperial.
b. Emergency Reserve
10% of General Fund Sales Tax (8 Days of operations)
B. Street Maintenance Funds (Gas Tax and RMMA Funds)
The Fund Balance Reserve will be 8% of Annual Expenditures (30 Days of operations).

C. Capital Reserve (Local Capital Fund)
The Fund Balance Reserve will be $250,000.

D. Water and Wastewater Enterprise Funds
The Operating Fund Balance reserve will be 50% of Operating Expenditures.

Water and Wastewater revenues that exceed the amounts needed to maintain this operating reserve will be transferred to the respective Water and Wastewater Capital Funds for investment in their long-term capital improvement programs.

E. Airport Enterprise Fund
The Fund Balance Reserve will be 8% of Annual Expenditures (30 Days of operations) F. Internal Service Funds (Active and Retiree Medical, Workers Compensation, Unemployment, and General Liability Programs)
The Fund Balance Reserve will be 8% of Annual Expenditures (30 Days of operations). 2026-27 Proposed Budget June 10, 2026 12
The Workers Compensation and General Liability Claim Reserves will be accrued at the Actuarial 70% confidence level.

G. Unfunded Liabilities
Unfunded retiree medical (OPEB) liabilities will be amortized over 30 years through annual contributions to an OPEB Section 115 Trust.

Unfunded employee compensated absence liabilities (accrued vacation and other leave balance payable upon separation) will be funded from one-time sources or annual yearend operating surplus as available.

Fund Balance Reserves may be drawn at City Council direction to fund one-time or other unplanned expenditure requirements. Reserves that are drawn or otherwise fall below policy targets will be replenished by adjusting revenues and/or expenditures to cause operating surpluses during the subsequent three annual budget cycles.

Section 5. User Fee Policy
To ensure that City fees and rates are sufficient to pay for the costs of providing services, an annual report will be provided to City Council with a listing of user fees, the schedule for fee and rate study updates, and the status of fee updates and adjustments.

Section 6. Spanish Translation Policy
To facilitate public participation in the budget process, key portions of the annual budget and quarterly budget presentations will have Spanish translation.

Section 7. Current Financial Information Policy
To ensure that budget actions are based upon current financial information, the agenda reports proposing annual budget adoption and quarterly budget updates will include information about the status of the City’s annual audited financial statements, general ledger analysis, and bank reconciliations.

PASSED, ADOPTED and APPROVED this __th day of June, 2026, by the City Council of the City of Calexico.
__________________________________
Victor Legaspi, Mayor
ATTEST:
_________________________________
Veronica L. Alvarado, City Clerk
2026-27 Proposed Budget June 10, 2026 13
(Page Intentionally Left Blank)
2026-27 Proposed Budget June 10, 2026 14
City of Calexico
2026-27 Budget
City-wide Budget
2026-27 Proposed Budget June 10, 2026 15
EXHIBIT 1 to Resolution City of Calexico
2026-27 Budget
City-wide Expenditures
Summary of Expenditures by Fund
2025-26
Gross Projection Salaries/ Other Capital/ Debt Inter-fund Including Transfers Benefits Operations One Time Items Service Transfers Total General Fund
111 General Fund $ 25,824,314 $ 18,549,272 $ 6,097,384 $ - 214,268 $ - $ 24,860,924 120 Measure H Sales Tax 3,685,350 85,092 3,698,349 3,783,441 Operating Grant Funds
221 Library Grants 77,623 - 63,482 - - - 63,482
222 Community Donations 75,325 - 41,956 - - - 41,956
224 New River Operations 150,000 126,832 207,405 - - - 334,237 231 Gas Tax 1,224,837 569,068 839,484 - - - 1,408,552
237 Road Maintenance Rehab 1,960,762 480,000 605,000 1,538,000 - - 2,623,000 241 Asset Seizure/Forfeiture 13,239 - - - - - -
242 Prop 172/Public Safety Tax 328,000 328,000 - - - - 328,000 243 COPS State Grant Program 286,000 150,000 - 64,000 - - 214,000 245 HIDTA 47,000 47,000 - - - - 47,000
246 Stonegarden 111,010 65,000 - - - - 65,000
258 National Opioid Settlement Fund - - - - - - -
281 Solid Waste 2,986,970 240,164 2,859,366 69,763 3,169,293 299 Operating Grants 673,283 75,000 105,954 180,954
712 Business Imp District - - - - - - -
Housing Funds
802 Successor Housing 100,000 100,000 100,000
840 Fed CDBG - Program Income 8,500 - 8,500 - - - 8,500 841 Fed Home - Program Income 6,000 - 6,000 - - - 6,000 842/3 Local Funds 61,500 - 61,500 - - - 61,500
846 CalHome - Program Income 1,000 - 1,000 - - - 1,000
Capital Project and Debt Service Funds
223 Art in Public Places - - 21,000 96,000 - - 117,000
233 LTA/Measure D 890,151 - 153,000 9,769,443 - - 9,922,443 234/6 Transportation Development 30,040 - 16,000.00 132,000 - - 148,000 255 FEMA/Disaster Recovery/ARPA 540,112 - 2,358,724 - - 2,358,724 402 Measure D Bond Proceeds 974,885 - - 2,118,115 - - 2,118,115 411 Local Capital Projects 1,588,367 - - 1,329,032 - - 1,329,032 412 Capital Grants 709,950 - - 12,709,703 - - 12,709,703 430-6 Development Impact Fees (300,000) - - 3,406,840 - - 3,406,840 452-64 Development Projects - - - 3,229,875 - - 3,229,875 475 New River Improvements 2,326,967 - - 9,362,353 - - 9,362,353 310 Measure H Debt Service 999,750 - 4,000 - 996,750 - 1,000,750 Enterprise Funds
513 Water Operations 8,286,977 3,569,549 3,572,603 829,990 7,972,142 514 Water Debt Service 842,392 4,000 823,250 827,250
515 Water Development Fees - 700,327 700,327
516 Water Capital Program 2,512,653 14,839,289 14,839,289 522 Airport Operations 376,869 143,910 185,157 1,971 331,038 525 Airport Capital - 78,850 78,850
544 Wastewater Operations 6,486,072 2,088,504 2,905,741 1,177,309 6,171,553 545 Wastewater Debt Service 1,175,229 4,000 1,147,800 1,151,800 546 Wastewater Impact Fees - 341,019 341,019
547 Wastewater Capital 106,987 48,173,395 48,173,395
CFD/Special Districts
261 Bravo Victoria 461,939 172,483 583,061 755,544
903 Hearthstone 788,149 142,051 650,000 792,051
906 Gran Plaza 531,466 32,908 504,400 537,308
Internal Service Funds
601/2 Active and Retire Medical 4,731,400 - 5,320,866 - - - 5,320,866 603 Workers Compensation 1,435,985 - 1,521,000 - - - 1,521,000 604 Unemployment Insurance 36,000 - 45,448 - - - 45,448 605 General Liability Insurance 1,815,908 - 1,645,300 - - - 1,645,300 607 Compensated Absence Reserve - - - - - - -
601-5 Net Internal Charges (8,019,293) - (8,532,614) - - - (8,532,614) Total $ 66,949,667 $ 26,432,299 $ 18,209,972 $ 109,943,535 $ 4,336,468 $ 6,748,966 $ 165,671,240 Net (Excluding Transfers) $ 61,267,847 Net Citywide Budget $ 158,922,274 - 2026-27
2026-27 Proposed Budget June 10, 2026 16
City of Calexico
2026-27 Budget
City Organization
2026-27 Proposed Budget June 10, 2026 17
Intergovernmental Relations
Finance Director Public Works Director Planning/Building Director Police Chief Fire Chief Street Maintenance
Parks Maintenance Community Development Services
Public Facilities Water Current Planning Long Range
Victor Legaspi, Mayor
Lorenzo Calderon, Mayor Pro Tem
Lisa Tylenda, Council Member
Adriana Marquez, Council Member
Goals & Objectives
Policy Development
Legislative Oversight
City Litigation
Budget Adoption
Regional Board Representative
General Plan Environmental Docs
Public Works
Jesus Villegas
Executive Oversight
Public Information
Intergrovernmental Relations
Labor Negotiations
Legislative Development
Economic Development
Management City Marketing Program
Business Relations
Foreign Trade Zone
Applicant Processing & Employee Training
Labor Negotiations
Workman's Comp Claims
Health Insurance Benefits
Employee Data Maintenance
Rish Management
Human Resources
Maribel Castro Alba
Veronica Luna-Alvarado
City Clerk
Airport
School Resource Officers
Parking Facilities
Traffic Control
Hazardous Materials
Planning-Building-Inspection
Subdivision Review
Commercial Site Plan Review
Beautification
Annexations
Police/Fire Dispatch
Animal Control
Digital Services
REVISED 05/18/2026
Accounts Payable Engineering Lot Line Alignments Code Enforcement Payroll Capital Improv. Program
Cash Management
Investments
Budget Preparation
Payment
Solid Waste Contract
Business Licenses Permits
Fees
Basic Life Support
Advance Life Support
Financial Services Community Services Community Development Fire Department Financial Management
State & Federal Reporting
Special Projects & Studies
Fire Operations
Recreation Manager Fire Prevention
Norma Gerardo
Library Manager
Lizeth Legaspi
WA Treatment Sewer
WW Treatment/Coll
Solid Waste
Transit
Ambulance Service
Emergency Planning
Inspections
Laura Estrada
Legal Advise
Legal Defense
Contract Review
Ordinance Preparation
Police Department
Police Patrol
Investigations
Homeland Security
City Attorney
Karla Chaparro Michael Coyne Armando Orozco Juan Contreras Goal Achievement
Strategic Plan Implementation
Financial Management
Budget Preparation
Personnel Management
City Council Support
Special Projects & Studies
RDA Successor Agency
Agenda Preparation
Records Management
Elections Coordinator
Web Site Management
Public Information Requests
Fair Political Practice
Library Services Recreation
S.T.E.A.M. Lab
Recreational Programs
Sports Programs for Youth
Adult/Senior Programs
Rental of Halls
Art & Cultural Programs
Art Exhibits
Music Performances
Provide Books to Adults/Children
Family Summer Reading Progs.

Tutoring & Homework Help
Adult Programing
Computer Services

CITIZENS
Benjamin A. Martinez
City Manager
City Council
Public Records
Commissions & Boards
Service Delivery
Police Recommendations
Diana Nuricumbo, Council Member
Economic Development/Financial Advisory
Measure "H" Committtee
Personnel Commission
Police Advisory Board
Library Board of Trustees
Community Services Commission
Business Improvement District Committee
C.F.D.
2026-27 Proposed Budget June 10, 2026 18
City of Calexico
2026-27 Budget
City Organization
Full Time Staff Positions
By Fund
Group 2015 2017 2019 2021 2023 2025
Original
Budget
MidYear Current BaselineNew
Requests Deferred Budget Notes
General Fund
20 210
POLICE CHIEF CNTRCT 1 - 1 1 1 1 1 - 1 1 - - 1
ACTING POLICE CHIEF CNTRCT - 1 - - - - - - - - - - -

POLICE COMMANDER CNTRCT - - - - - - - - - - - - -
POLICE LIEUTENANT M-MNG 2 2 1 1 1 1 1 - 1 1 1 (1) 1
POLICE SERGEANT Police 4 2 5 5 5 5 5 - 5 5 - - 5
POLICE SENIOR OFFICER Police 24 19 6 7 7 7 7 - 7 7 - - 7 POLICE OFFICER Police 3 2 12 11 11 14 14 (1) 13 13 1 (1) 13 POLICE OFFICER CORPORAL Police - - - - - - - - - - - - - COMMUNITY SERVICE OFFICER Police - - - - - - - - - - 0.5 (0.5) - PB SF DISPT SUPERVISOR Police 1 1 1 1 1 1 1 - 1 1 - - 1 LEAD DISPATCHER Police - - - - - - - - - - - - -
PUBLIC SF DISPATCHER Police 8 6 6 6 8 8 8 - 8 8 - - 8
EXECUTIVE ASSISTANT CMEA 1 1 1 1 1 1 1 - 1 1 - - 1

EVIDENCE SUPERVISOR SPVR - - - - - - - - - - - - -
EVIDENCE TECHNICIAN CMEA 1 1 1 1 1 1 1 - 1 1 - - 1

RECORDS SUPERVISOR SPVR - - - - - - - - - - - - -
RECORDS ASSISTANT CMEA 2 2 2 2 2 2.5 2.5 2.5 2.5 - - 2.5

CUSTODIAN CMEA - - - - - - - - - - - - -
47 37 36 36 38 41.50 41.5 (1.0) 40.5 40.5 2.50 (2.50) 40.5 20 216 -
PRKNG TRFFC SUPERVISOR SPVR 1 1 1 1 1 1 1 - 1 1 - - 1
POLICE OFFICER 0.5 (0.5)
PARKING TRAFF OFFIC CMEA 1 1 1 2 2 2.5 2.50 - 2.5 2.5 4 (4) 2.5 PARKING CONTROL ASST CMEA 1 1 1 - - - - - - - 0.5 (0.5) - 3 3 3 3 3 3.5 3.5 - 3.5 3.5 5.0 (5.0) 3.5
20 217

ANIMAL CONTROL SUPERVISOR SPVR - - - - - - - - - - - - - ANIMAL CONTROL OFFICER CMEA 2 2 2 2 2 2 2 - 2 2 - - 2
2 2 2 2 2 2 2 - 2 2 - - 2
20 218 CODE ENFORCEMENT
CODE ENFRCMNT OFFCR CMEA - - - - - - - 2 2 2 0.5 (0.5) 2 Reclass from Bldg - - - - - - - 2 2 2 0.5 (0.5) 2
Continued

ANIMAL CONTROL
2026 2027

POLICE ADMINISTRATION

PARKING - TRAFFIC CONTROL
2026-27 Proposed Budget June 10, 2026 19
City of Calexico
2026-27 Budget
City Organization
Full Time Staff Positions
By Fund
Group 2015 2017 2019 2021 2023 2025
Original
Budget
MidYear Current BaselineNew
Requests Deferred Budget Notes
2026 2027
Continued
20 250
FIRE CHIEF CNTRCT 1 1 1 1 1 1 1 - 1 1 - - 1
INTERIM FIRE CHIEF Fire - - - - - - - - - - - - -
EXECUTIVE ASSISTANT CMEA 1 1 1 1 1 - - - - - - - -
ADMINISTRATIVE ASSISTANT CMEA - - - - - 1 1 - 1 1 - - 1 FIRE CAPTAIN Fire 5 6 4 5 5 5 5 - 5 5 1 (1) 5
FIRE INSPECTOR Fire 1 1 1 1 1 1 1 - 1 1 - - 1
FIREFIGHTER Fire 14 11 13 15 15 15 15 15 15 - - 15
FIREFIGHTER ENGINEER Fire 6 6 6 5 5 5 5 5 5 1 (1) 5
LIMT TERM FIRE ENGINEER Fire 1 1 - - - - - - - - - - -
LMT TERM FIRE CAPTAIN Fire 1 1 2 - - - - - - - - - -
30 28 28 28 28 28 28 - 28 28 2 (2) 28
30 310
PLANNING & BUILDING SERVICE DIR CNTRCT - - - 0.5 0.5 0.5 0.5 - 0.5 0.5 - - 0.5 EXECUTIVE ASSISTANT CMEA 1 1 - 0.5 - - - - - - 0.5 (0.5) - ADMINISTRATIVE ASSISTANT CMEA 1 - - 0.5 0.5 0.5 0.5 - 0.5 0.5 (0.5) 0.5 0.5

CIVIL PLANNER CMEA - - - - - - - - - - - - -
PLANNER CMEA 1 1 1 - - 1 1 1 1 - - 1

ENGINEERING TECHNICIAN CMEA - - - - - - - - - - - - -
PROJECT INSPECTOR CMEA 1 1 1 - - - - - - - - - -
OFFICE ASSISTANT CMEA - - - 1 - - - - - - 0.5 (0.5) -
PERMIT TECHNICIAN CMEA - - - - 1 1 1 - 1 1 - - 1
PT ENGINEERING TECH CMEA - - - - 0.5 - - - - - - -
PT BUILDING INSPECTOR CMEA - - - - 0.5 - - - - - -
PUBLIC WORKS DIR/ENGINEER CNTRCT 1 - - - - - - - - - - - - 5 3 2 2.5 3 3 3 - 3 3 0.5 (0.5) 3
30 320
ASSOCIATE CIVIL ENGINEER CMEA - - - - - 0.33 0.33 0.33 0.33 - - 0.33 ADMINISTRATIVE ASST CMEA - - - - - 0.33 0.33 0.33 0.33 - - 0.33 ENGINEERING TECHNICIAN CMEA - - - - 1 0.34 0.34 0.34 0.34 - - 0.34 - - - - 1 1 1 - 1 1 - - 1
Continued

FIRE PROTECTION

PLANNING
Engineering (Development)
2026-27 Proposed Budget June 10, 2026 20
City of Calexico
2026-27 Budget
City Organization
Full Time Staff Positions
By Fund
Group 2015 2017 2019 2021 2023 2025
Original
Budget
MidYear Current BaselineNew
Requests Deferred Budget Notes
2026 2027
Continued
30 330
PLANNING & BUILDING SERVICE DIR CNTRCT - - - 0.5 0.5 0.5 0.5 - 0.5 0.5 - - 0.5 ADMINISTRATIVE ASSISTANT CMEA 1 - 1 0.5 0.5 0.5 0.5 - 0.5 0.5 (0.5) 0.5 0.5 BUILDING INSPECT II CMEA 1 1 1 1 1 - - - - - -
BUILDING MANAGER M-MNG 1 1 1 - - - - - - - - - -
BUILDING OFFICIAL CMEA - - - 1 1 1 1 - 1 1 - - 1
CODE ENFRCMNT OFFCR CMEA 2 2 1 1 1 2 2 (2) - - - - - Reclass to Police EXECUTIVE ASSISTANT CMEA 1 1 - 0.5 - - - - - - 0.5 (0.5) - OFFICE ASSISTANT CMEA - - - - - - - - - - 0.5 (0.5) -
SENIOR CODE ENFRCMNT OFFCR CMEA 2 - 1 - - - - - - - - - - 8 5 5 4.5 4.0 4 4.0 (2.0) 2 2 0.5 (0.5) 2
40 410
PUBLIC WORKS DIR/ENGINEER CNTRCT - - - - 0.35 0.35 0.35 - 0.35 0.35 - - 0.35 PUBLIC WORKS MANAGER MNG 0.3 0.3 0.3 0.3 0.34 0.34 0.34 - 0.34 0.34 - - 0.34

ASSOCIATE CIVIL ENGINEER CMEA - - - - - - - - - - - - -

ENGINEERING TECHNICIAN CMEA - - - - - - - - - - - - -
EXECUTIVE ASSISTANT CMEA - - 0.3 0.3 0.33 0.33 0.33 - 0.33 0.33 - - 0.33 PROJECT COORDINATOR M-MNG - 0.3 0.3 0.0 - - - - - - - - - PROJECT INSPECTOR CMEA - - 0.0 0.3 0.34 0.34 0.34 - 0.34 0.34 - - 0.34 SUPV MAINT OPERATIONS SPVR 1 1 1 1 1 1 1 - 1 1 - - 1
UTILITY SERV COORDINATOR CMEA 1 1 - - - - - - - - - - -

2.3 2.7 2 2 2.4 2.4 2.4 - 2.4 2.4 - - 2.4
40 414
MECHANIC I /SERVICE AD- LT CMEA 2 2 - 0.3 0.34 - - - - - - - - MECHANIC II CMEA 1 1 2 0.7 0.66 0.66 0.66 - 0.66 0.66 - - 0.66 MECHANIC I/SERVICE ADVISOR CMEA - - 1 0.3 0.34 0.34 0.34 0.34 0.34 - - 0.34 SUPERVISOR-FLEET MAINTENANCE SPVR 1 - 1 0.3 0.34 0.34 0.34 - 0.34 0.34 - - 0.34 4 3 4 1.7 1.7 1.34 1.3 - 1.34 1.34 - - 1.34
40 416
PARKS MAINT CREW LEADER CMEA 1 1 1 1 1 1 1 - 1 1 - - 1
LABORER CMEA 1 0 0 2 4 4 4 - 4 4 3 (3) 4
1 1 1 3 5 5 5 - 5 5 3 (3) 5
Continued

BUILDING AND CODE ENFORCEMENT

PUBLIC WORKS ADMINISTRATION
FLEET

W - PARK MAINT
2026-27 Proposed Budget June 10, 2026 21
City of Calexico
2026-27 Budget
City Organization
Full Time Staff Positions
By Fund
Group 2015 2017 2019 2021 2023 2025
Original
Budget
MidYear Current BaselineNew
Requests Deferred Budget Notes
2026 2027
Continued
40 420
BUILDING MAINT WORKER CMEA 1 1 1 1 1 1 1 - 1 1 2 (2) 1
1 1 1 1 1 1 1 - 1 1 2 (2) 1
50 510
COMMUNITY SERV DIRECTOR MNG 1 1 1 - - - - - - - -
LIBRARY MANAGER M-MNG - - - 1 1 1 1 - 1 1 - - 1
EXECUTIVE ASSISTANT CMEA - 1 1 - 1 1 1 - 1 1 - - 1
LIBRARY ASSISTANT II CMEA 1 1 1 1 1 1 1 - 1 1 - - 1
LIBRARY TECHNICIAN CMEA 1 1 - 1 1 1 1 - 1 1 - - 1
REFERENCE LIBRARIAN M-MNG 2 2 2 1 - - - - - - - - -
CHILDREN SERVICES COORDINATOR CMEA - - - - - - - - - - 0.5 (0.5) - CUSTODIAN CMEA - - - - - - - - - - 0.5 (0.5) -
5 6 5 4 4 4 4 - 4 4 1 (1) 4
50 520
RECREATION MANAGER CMEA - - - 1 1 1 1 - 1 1 - - 1
ADMINISTRATIVE ASST CMEA 1 1 1 1 1 1 1 - 1 1 - - 1
OFFICE ASSISTANT CMEA - - - - - - - - - 1 (1) -
CMNTY SPORT COORD CMEA 1 1 1 1 1 1 1 - 1 1 - - 1
COMMUNITY REC COORD CMEA 1 1 1 1 1 1 1 - 1 1 - - 1
SENIOR CITZ PRG COOR CMEA 1 1 - - - - - - - 1 (1) -
PT RECREATION LEADER CMEA - - - - - - - - - 0.5 (0.5) - CUSTODIAN CMEA - - - - - - - - - 1 (1) -
4 4 3 4 4 4 4 - 4 4 3.5 (3.5) 4
50 525

CULTURAL ARTS PROGRAM
COORDINATOR CMEA - - - - - - - - - 1 (1) -

OFFICE ASSISTANT CMEA - - - - - - - - - - - -
PT CULTURAL ARTS ASSISTANT CMEA - - - 0.5 0.5 0.5 0.5 - 0.5 0.5 (0.5) 0.5 0.5 - - - 0.5 0.5 0.5 0.5 - 0.5 0.5 0.5 (0.5) 0.5
Continued

PW - FACILITIES
COMM. SVCS. - LIBRARIES

RECREATION

CULTURAL ARTS CENTER
2026-27 Proposed Budget June 10, 2026 22
City of Calexico
2026-27 Budget
City Organization
Full Time Staff Positions
By Fund
Group 2015 2017 2019 2021 2023 2025
Original
Budget
MidYear Current BaselineNew
Requests Deferred Budget Notes
2026 2027
Continued
60 601
HOUSING MANAGER MNG 1 - - - - - - - - - - - -
HSG. ECON DEV DIRECTOR MNG - 1 - - - - - - - - - - -
ASST. C MNG/HSG. ECON DEV DIR CNTRCT - - 1 0.5 - - - - - - - - - GRANTS MANAGER MNG 1 1 - - - - - - - - - - -
HOUSING REHAB INSPECTOR CMEA 1 1 1 1 - - - - - - - - -
HOUSING SPECIALIST CMEA 1 1 1 1 - - - - - - - - -
3 4 3 2.5 - - - - - - - - -
10 110
COUNCIL MEMBER EO 5 5 5 5 5 5 5 - 5 5 - - 5
CITY CLERK EO - - 1 - - - - - - - - - -
5 5 6 5 5 5 5 - 5 5 - - 5
10 140
CITY ATTORNEY CNTRCT 1 - - - - - - 1 1 1 - - 1

OFFICE ASSISTANT CMEA - - - - - - - - - - - - -
1 - - - - - - 1 1 1 - - 1
10 150
CITY MANAGER CNTRCT - 1 1 1 1 1 1 - 1 1 - - 1
ASST. C MNG/RHSG. ECON DEV DIR CNTRCT 1 - 1 0.5 - - - - - - - - - EXECUTIVE ASSISTANT UNREP 2 2 1 1 1 1 1 - 1 1 - - 1
CITY CLERK CNTRCT 1 - - 1 1 1 1 - 1 1 - - 1
ADMINISTRATIVE ASSISTANT CMEA 1 - - - 1 1 1 - 1 1 - - 1 OFFICE ASSISTANT CMEA - - - - 1 - - - - - 1 (1) -

CITY MANAGER ANALYST CMEA - - - - - - - - - - - - -
GRANTS MANAGER - - - - - 1 1 1 1 - - 1
PUBLIC RECORDS SPECIALIST CMEA - - - - - - - - - - 1 (1) - H R RISK MNGM TECHNICIAN UNREP 2 2 1 2 2 2 2 - 2 2 - - 2 HR ASSISTANT - - - - - - - - - - 0.5 (0.5) -
HR RISK MNGM MANAGER MNG - - 1 1 1 1 1 - 1 1 - - 1
7 5 5 6.5 8 8 8 - 8 8 2.5 (2.5) 8
Continued

HOUSING ADMINISTRATION

CITY COUNCIL

CITY ATTORNEY

CITY MANAGER
2026-27 Proposed Budget June 10, 2026 23
City of Calexico
2026-27 Budget
City Organization
Full Time Staff Positions
By Fund
Group 2015 2017 2019 2021 2023 2025
Original
Budget
MidYear Current BaselineNew
Requests Deferred Budget Notes
2026 2027
Continued
10 160
FINANCE DIRECTOR/TREASURER CNTRCT 1 1 1 1 1 1 1 - 1 1 - - 1 FINANCE MANAGER MNG - 1 1 1 1 1 1 - 1 1 - - 1
ACCOUNTANT CMEA 1 - 1 1 1 1 1 - 1 1 - - 1
ACCOUNTING ASSISTANT II CMEA 2 - - - - - - - - - - - -
ACCOUNTING ASST I CMEA - - 2 2 3 3 3 - 3 3 - - 3
ADMINISTRATIVE ASSISTANT CMEA - 2 1 1 - - - - - - - - - EXECUTIVE ASSISTANT CMEA 1 1 1 1 1 1 1 - 1 1 - - 1
PAYROLL TECHNICIAN UNREP 1 1 - 1 1 1 1 - 1 1 - - 1
RECORDS ASSISTANT CMEA - 1 1 - - - - - - - - - -
REVENUE OFFICER - - - - - 0.5 0.5 - 0.5 0.5 - - 0.5
8 7 8 8 8 8.5 8.5 0 8.5 8.5 - - 8.5
10 162
CODE ENFRCMNT OFFCR CMEA - - - 0.6 0.6 - - - - - - -
ACCOUNTING ASST I CMEA 0.1 0.1 0.2 0.2 0.2 0.2 0.2 - 0.2 0.2 - - 0.2 REVENUE OFFICER - - - 0.2 0.2 0.5 0.5 0.5 0.5 - - 0.5

0.1 0.1 0.2 1.0 1.0 0.7 0.7 - 0.7 0.7 - - 0.7
111 - GENERAL FUND 136.4 116.8 114.2 115.2 119.5 123.40 123.40 0.00 123.4 123.4 23.5 -23.5 123.4 Net 0.0
231 - HUTA / Gas Tax
413
CREW LEADER CMEA - 1 1 1 1 - - - - - - - -
STREET MAINTENANCE LEAD WRKR CMEA - - - - - 1 1 - 1 1 - - 1 ELECTRICIAN/HVAC TEC CMEA - - - 1 1 2 2 - 2 2 - - 2
HEAVY EQUIP OPERATOR CMEA 1 1 1 1 1 1 1 - 1 1 - - 1
LABORER CMEA 2 1 1 3 3.0 4.5 4.5 - 4.5 4.5 - - 4.5
STREET PAINTER CMEA 2 1 1 1 1 2 2 - 2 2 - - 2
5 4 4 7 7.0 10.5 10.5 - 10.5 10.5 - - 10.5
231 - HUTA / GAS TAX 5 4 4 7 7.0 10.5 10.5 - 10.5 10.5 - - 10.5 Continued

FINANCE

CUSTOMER SERVICE
40 STREETS
2026-27 Proposed Budget June 10, 2026 24
City of Calexico
2026-27 Budget
City Organization
Full Time Staff Positions
By Fund
Group 2015 2017 2019 2021 2023 2025
Original
Budget
MidYear Current BaselineNew
Requests Deferred Budget Notes
2026 2027
Continued
281 - Solid Waste
40 410 Solid Waste
ENVIRONMENTAL SERVICE WORKER CMEA - - - - 1 2 2 - 2 2 - - 2

ENVIRONMENTAL COMPLIANCE
SPECIALIST CMEA - - - - - 0.34 0.34 - 0.34 0.34 - - 0.34 - - - - 1 2.34 2 - 2 2.34 - - 2.34
281 - Solid Waste - - - - 1 2.34 2.34 - 2.34 2.34 - - 2.34 411 - City Capital Projects
40 410 Public Works Administration

ASSOCIATE CIVIL ENGINEER CMEA - - - - - - - - - - - - - PUBLIC WORKS ANALYST CMEA - - - - - 0.33 0.33 - 0.33 0.33 - - 0.33 PROJECT COORDINATOR CMEA - - - - 0.2 - - - - - - - -
- - - - 0.20 0.33 0.33 - 0.33 0.33 - - 0.33
411 - City Capital Projects - - - - 0.20 0.33 0.33 - 0.33 0.33 - - 0.33 513 - Water Fund
81 811

PUBLIC WORKS DIRECTOR/
ENGINEER MNG - - - - 0.4 0.4 0.4 - 0.4 0.4 - - 0.4
PUBLIC WORKS MANAGER MNG 0.3 0.3 0.3 0.33 0.3 0.33 0.33 - 0.33 0.33 - - 0.33 ACCOUNTING ASST I CMEA 0.5 0.5 0.9 0.9 0.9 0.9 0.9 - 0.9 0.9 - - 0.9 ASSOCIATE CIVIL ENGINEER CMEA - - - - 0.0 0.340 0.34 - 0.34 0.34 - - 0.34 CODE ENFORCEMENT CMEA - - - 0.2 0.2 - - - - 0.0 - - -
CREW LEADER CMEA - - 1 1 1.0 - - - - - - - -
ENGINEERING TECHNICIAN CMEA - - - - 0.0 0.33 0.33 - 0.33 0.33 - - 0.33 EXECUTIVE ASSISTANT CMEA - - 0.3 0.3 0.3 0.33 0.33 - 0.33 0.33 - - 0.33 MECHANIC I / SERVICE ADVISOR CMEA - - - 0.3 0.3 - - - - - - - - MECHANIC I / SERVICE AD - LT CMEA - - - 0.3 0.3 0.33 0.33 - 0.33 0.33 - - 0.33 MECHANIC II CMEA - - - 0.66 0.7 0.66 0.66 - 0.66 0.66 - - 0.66 PROJECT COORDINATOR M-MNG - 0.3 0.3 - 0.4 - - - - - - - - PROJECT INSPECTOR CMEA - - - 0.3 0.3 0.33 0.33 - 0.33 0.33 - - 0.33 PUBLIC WORKS DIRECTOR MNG - - - - 0.0 - - - - - - - -
Continued

WATER ADMINISTRATION
2026-27 Proposed Budget June 10, 2026 25
City of Calexico
2026-27 Budget
City Organization
Full Time Staff Positions
By Fund
Group 2015 2017 2019 2021 2023 2025
Original
Budget
MidYear Current BaselineNew
Requests Deferred Budget Notes
2026 2027
Continued
REVENUE OFFICER CMEA - - 1 0.4 0.4 0.5 0.50 0.50 0.5 - - 0.5 SUPERVISOR-FLEET MAINTENANCE SPVR - - - 0.3 0.3 0.33 0.33 0.33 0.33 - - 0.33 ENVIRONMENTAL COMPLIANCE SPEC CMEA - - - - - 0.33 0.33 0.33 0.33 - - 0.33 ADMINISTRATIVE ASSISTANT CMEA - - - - - 0.34 0.34 0.34 0.34 - - 0.34 PUBLIC WORKS ANALYST CMEA - - - - - 0.34 0.34 0.34 0.34 - - 0.34

0.8 1.1 3.9 5.1 5.9 5.8 5.8 - 5.8 5.8 - - 5.8
81 813
CHIEF W P O TREATMENT SPVR 1 1 - 1 1 1 1 - 1 1 - - 1
ELECTRICIAN CMEA - - 1 - - - - - - - - - -
ENGINEERING TECHNICIAN CMEA - - - 0.5 - 0 - - - - - - - LABORER CMEA - - 4 4 3 - - - - - - - -
WATER TREAT PLANT MAIN WORKER CMEA - - - - - 3 3 - 3 3 - 3 COLL SYS MAINT OP - LT OP 1 - - 1 - - - - - - - - -
W T P OPERATOR III OP 6 5 5 4 6 6 6 - 6 6 - - 6
W T P LEAD OP OP - - 1 1 1 1 - 1 1 - - 1
WATER SYSTEM SUPERVISOR SPVR - - 1 1 1 1 1 - 1 1 - - 1
HEAVY EQUIPMENT OPERATOR CMEA - - - - 1 - - - - - - - - 8 6 11 12.5 13 12 12 - 12 12 - - 12
81 814
CHIEF W P O DISTRIBUTION SPVR 1 1 - - - - - - - - - - - CHIEF W P O DIST SUPERVISOR SPVR - - 1 - - - - - - - - - - IT MANAGER MID-MNG - - 1 1 1 1 1 - 1 1 - - 1
LABORER CMEA 2 - 4 - - - - - - - - - -
LEAD WATER DIST OPERATOR OP 1 - - - 1 1 1 - 1 1 - - 1
WATER DISTRB OPERATOR I OP 3 2 2 2 3 3 3 - 3 3 - - 3
WATER DISTRB OPERATOR II OP 3 - 1 2 2 2 2 - 2 2 - - 2
WATER DISTRB OPERATOR III OP 3 - 1 - - - - - - - - - -
WATER METERS CMEA - 2 1 1 2 2 2 - 2 2 - - 2
13 5 11 6 9 9 9 - 9 9 - - 9
513 - WATER OPERATIONS 13.8 12.1 25.9 23.6 27.9 26.8 26.8 - 26.8 26.8 - - 26.8 Continued

WATER TREATMENT PLANT

WATER DISTRIBUTION SYSTEM
2026-27 Proposed Budget June 10, 2026 26
City of Calexico
2026-27 Budget
City Organization
Full Time Staff Positions
By Fund
Group 2015 2017 2019 2021 2023 2025
Original
Budget
MidYear Current BaselineNew
Requests Deferred Budget Notes
2026 2027
Continued
522 - Airport
83 830 AIRPORT
UTILITY SERVICE COORDINATOR CMEA - - 0.8 1 1 1 1 1 1 - - 1

AIRPORT SUPERVISOR SPVR - - - - - - - - - - - -
FUEL LINEMAN CMEA - - - - 1 0.5 0.5 0.5 0.5 - - 0.5
- - 0.8 1 2 1.5 1.5 - 1.5 1.5 - - 1.5
522 - AIRPORT - - 0.8 1 2 1.5 1.5 - 1.5 1.5 - - 1.5
544 - Wastewater Fund
82 821
PUBLIC WORKS DIRECTOR/Engineer - - - - 0.25 0 0.25 - 0.25 0.25 - - 0.25 PUBLIC WORKS MANAGER MNG 0.34 0.34 0.33 0.33 0.33 0.3 0.33 - 0.33 0.33 - - 0.33 ACCOUNTING ASST I CMEA 0.45 0.45 0.9 0.9 0.90 0.9 0.90 - 0.9 0.9 - - 0.9 CODE ENFORCEMENT MNG - - - 0.2 0.20 - - - - - - - -
ENGINEERING TECHNICIAN CMEA - - - - - 0.3 0.33 - 0.33 0.33 - - 0.33 EXECUTIVE ASSISTANT CMEA - - 0.33 0.34 0.34 0.3 0.34 - 0.34 0.34 - - 0.34 MECHANIC I / SERVICE ADVISOR CMEA - - - 0.33 0.33 0.3 0.33 - 0.33 0.33 - - 0.33 MECHANIC I / SERVICE AD - LT CMEA - - - 0.33 0.33 - - - - - - - - MECHANIC II CMEA - - - 0.68 0.68 0.7 0.68 - 0.68 0.68 - - 0.68 PROJECT COORDINATOR M-MNG - 0.34 0.33 - 0.40 - - - - - - - - PROJECT INSPECTOR CMEA - - - 0.3 0.33 0.3 0.33 - 0.33 0.33 - - 0.33

PUBLIC WORKS DIRECTOR MNG - - - - - - - - - - - - -
REVENUE OFFICER MNG - - - 0.4 0.40 0.5 0.5 0.5 0.5 - - 0.5 SUPERVISOR-FLEET MAINTENANCE SPVR - - - 0.33 0.33 0.3 0.33 - 0.33 0.33 - - 0.33 PUBLIC WORKS ANALYST CMEA - - - - - 0.3 0.33 - 0.33 0.33 - - 0.33 ASSOCIATE CIVIL ENGINEER CMEA - - - - - 0.3 0.33 - 0.33 0.33 - - 0.33 ENVIRONMENTAL COMPLIANCE SPEC CMEA - - - - - 0.3 0.33 - 0.33 0.33 - - 0.33 ADMINISTRATIVE ASSISTANT CMEA - - - - - 0.3 0.33 - 0.33 0.33 - - 0.33

0.8 1.1 1.9 4.2 4.8 5.64 5.64 - 5.6 5.64 - - 5.64
Continued

WASTEWATER ADMINISTRATION
2026-27 Proposed Budget June 10, 2026 27
City of Calexico
2026-27 Budget
City Organization
Full Time Staff Positions
By Fund
Group 2015 2017 2019 2021 2023 2025
Original
Budget
MidYear Current BaselineNew
Requests Deferred Budget Notes
2026 2027
Continued
82 823
ENGINEERING TECHNICIAN CMEA - - - 0.5 - - - - - - - -
PRETREATMENT COORDINATOR OP - - - - 1 1 1 - 1 1 - - 1
LABORATORY TECHNICIAN I OP - - - - - - - - - - 1 (1)
LABORATORY TECHNICIAN II OP 1 1 1 1 1 1.0 1 - 1 1 1
LABORER CMEA 2 1 3 2 1 1.0 1 - 1 1 - - 1
WW T P MAINT WORKER CMEA - - 1 1 1 1.0 1 - 1 1 1 (1) 1
HEAVY EQUIPMENT OPERATOR CMEA - - - - 1 1 1 - 1 1 - - 1 CHIEF W W T P OPERATOR SPVR 1 1 - - - 1 1 - 1 1 - - 1
W W T P OPERATOR II OP 2 2 2 3 3 3.0 3 - 3 3 - - 3
W W T P OPERATOR III OP 1 1 1 1 1 2.0 2 - 2 2 - - 2
7 6 8 8.5 9 11.0 11 - 11 11 2 (2) 11
82 824
W W T P SYSTEM SUPERVISOR SPVR 1 1 1 1 1 1 1 - 1 1 - - 1 COLL SYS MAINT OPERATOR OP 2 2 2 2 2 2 2 - 2 2 - - 2
ELECTRICIAN HVAC TEC CMEA 1 1 1 1 1 1 1 - 1 1 - - 1
LABORER CMEA 1 - 3 - - - - - - - - - -
WW SYSTEM SUPERVISOR SPVR - - 1 - - - - - - - - - -

HEAVY EQUIPMENT OPERATOR CMEA - - - - - - - - - - - - - 5 4 8 4 4 4 4 - 4 4 - - 4
544 - WASTEWATER OPERATIONS 12.8 11.1 17.9 16.7 17.8 20.6 20.6 - 20.6 20.6 2.00 (2.00) 20.6 TOTAL 168.0 144.0 163.0 163.5 175.5 185.5 185.5 - 185.5 185.5 25.5 (25.5) 185.5 Net - -

WASTEWATER COLLECTION SYSTEM

WASTEWATER TREATMENT PLANT
2026-27 Proposed Budget June 10, 2026 28
City of Calexico
2026-27 Budget
General and Measure H Funds
2026-27 Proposed Budget June 10, 2026 29
City of Calexico
2026-27 Budget
General Fund
Fund Balance Projection
2022-23 2023-24 2026-27
Actual Actual Budget % PY
Annual Activity
Revenues
Property Tax $ 6,552,559 $ 6,734,388 7,249,321 7,769,528 7,936,000 2% Sales Tax 4,983,361 5,301,127 5,207,976 5,241,920 5,255,000 0% Other General Revenues 3,118,344 3,305,133 3,051,607 3,030,102 3,118,411 3% Program Revenues 3,516,061 4,203,788 5,279,021 5,508,746 5,852,914 6% Measure H Transfer 1,100,000 1,122,044 2,815,000 2,685,600 2,698,599 0% 19,270,325 20,666,479 23,602,926 24,235,896 24,860,924 3% One-time Revenues - - 1,674,094 -
19,270,325 20,666,479 23,602,926 25,909,991 24,860,924 -4% Expenditures - - - -
Salaries and Benefits
Gross salary and benefits 13,071,254 13,549,658 14,768,897 15,195,470 15,814,919 Vacancy Assumption - - - (250,000) (250,000)
Measure H Reimbursement (1,250,000) (1,250,000) - - -
Grant/Other Reimbursements (503,371) (668,786) (576,505) (686,910) (702,216) 11,317,883 11,630,872 14,192,392 14,258,560 14,862,703
Operating Costs -
Operating Costs 3,983,209 4,197,147 4,897,593 6,001,572 6,375,067 General Liability Insurance 720,181 694,141 931,422 993,498 1,010,676 Contribution to CFD 2013 225,402 224,097 264,031 200,000 200,000 Cost Allocation (1,054,706) (1,105,910) (1,213,458) (1,244,810) (1,488,360) 3,874,086 4,009,476 4,879,588 5,950,259 6,097,384
Capital and Debt Service - -
Capital/One-time Fund Transfers 527,000 1,260,000 - 117,853 - Transfer to Local Capital Fund - - - 1,800,000 -
Transfer to Airport Fund - - 98,000 98,000 -
Debt Service - Leases 13,171 251,829 212,537 209,826 214,268 Employee Leave Obligation 100,000 25,000 25,000 25,000 25,000 CalPERS - Unfunded Liability 2,108,876 2,059,628 2,377,817 2,681,086 2,951,867 Retiree Medical - Benefit Payments 719,292 713,276 844,904 661,988 688,117 Retiree Medical - Amortize Liability 178,715 21,569 21,618 21,741 21,585 3,647,055 4,331,303 3,579,876 5,615,495 3,900,837
-
Total Expenditures 18,839,024 19,971,651 22,651,856 25,824,314 24,860,924 - - - - -
Net Annual Operating Results $ 431,301 $ 694,828 $ 951,070 $ 85,677 $ (0) Fund Balance
Beginning Fund Balance $ 2,857,231 $ 3,288,532 $ 3,983,360 $ 4,934,430 $ 5,020,107 Annual Operating Results 431,301 694,828 951,070 85,677 (0) Ending General Fund Balance 3,288,532 3,983,360 4,934,430 5,020,107 5,020,107 Measure H Fund 228,569 725,799 71,840 86,490 3,049
Combined General/Measure H Reserve $ 3,517,101 $ 4,709,159 $ 5,006,270 5,106,597$ $ 5,023,156 % Annual General Fund Expenditures 20%
Days of General Fund Operations 74
Actual
2024-25 2025-26
Budget
3rd Quarter
Report
2026-27 Proposed Budget June 10, 2026 30
City of Calexico
2026-27 Budget
General Fund
Five-Year Projection
2026-27 2027-28 2028-29 2029-30 2030-31 Assumptions
Budget Projection Projection Projection Projection
Annual Activity
Revenues
Property Tax $ 7,936,000 $ 8,094,720 $ 8,256,614 $ 8,421,746 $ 8,590,181 Sales Tax 5,255,000 5,331,174 5,437,997 5,546,957 5,658,097 Other General Revenues 3,118,411 3,180,779 3,244,395 3,309,282 3,375,468 Program Revenues 5,852,914 5,748,052 5,857,334 5,968,800 6,082,496 Measure H Transfer 2,698,599 2,727,071 2,756,112 2,785,735 284,580 24,860,924 25,081,796 25,552,452 26,032,521 23,990,822
1% 2% 2% -8% % vs Prior Year
New Development/New Revenue - 1,500,000 2,100,000 2,100,000 4,625,000 Estimated New Revenue 24,860,924 26,581,796 27,652,452 28,132,521 28,615,822 Needed to Sustain - - - - - Current Services
Expenditures
Salaries and Benefits
Gross salary and benefits 15,814,919 16,131,217 16,453,842 16,782,919 17,118,577 2% 2% 2% 2%
Vacancy Allowance (250,000) (250,000) (250,000) (250,000) (250,000) Grant/Other Reimbursements (702,216) (716,261) (730,586) (745,197) (760,101) 14,862,703 15,164,957 15,473,256 15,787,721 16,108,476
Operating Costs
Operating Costs 6,375,067 6,502,569 6,632,620 6,765,273 6,900,578 2% CPI factor Operating Costs - New Facilities - - 250,000 255,000 260,100 Heber Park Operations General Liability Insurance 1,010,676 1,030,890 1,051,508 1,072,538 1,093,988 Contribution to CFD 2013 200,000 204,000 208,080 212,242 216,486 Indirect Cost Allocation (1,488,360) (1,518,127) (1,548,490) (1,579,459) (1,611,049) 6,097,384 6,219,332 6,593,718 6,725,592 6,860,104
Capital and Debt Service 2% 6% 2% 2%
Transfers/One-time Items - - - - -
Transfers/Capital Program - 1,000,000 1,000,000 1,000,000 1,000,000 Debt Service - Leases 214,268 218,553 222,925 227,383 231,931 Employee Leave Obligation 25,000 25,000 25,000 25,000 25,000 CalPERS - Unfunded Liability 2,951,867 3,164,962 3,455,706 3,488,805 3,511,184 Retiree Medical - Benefit Payments 688,117 722,523 758,649 796,582 836,411 Retiree Medical - Unfunded Liability 21,585 22,664 23,798 24,987 26,237 3,900,837 5,153,703 5,486,077 5,562,757 5,630,762
Total Expenditures 24,860,924 26,537,991 27,553,051 28,076,071 28,599,342 % Annual Growth - 7% 4% 2% 2%
Net Annual Operating Results $ (0) $ 43,805 $ 99,401 $ 56,450 $ 16,480 -
Fund Balance
Beginning Fund Balance $ 5,020,107 $ 5,020,107 $ 5,063,912 $ 5,163,313 $ 5,219,763 Annual Operating Results (0) 43,805 99,401 56,450 16,480 Ending Fund Balance 5,020,107 5,063,912 5,163,313 5,219,763 5,236,243 Measure H Fund 3,049 50,228 143,845 1,284,580 2,000,000 Combined General/Measure H Reserve $ 5,023,156 $ 5,114,140 $ 5,307,158 $ 6,504,343 $ 7,236,243 % Annual General Fund Expenditures 20% 19% 19% 23% 25%
Days of Operations 74 70 70 85 92
2026-27 Proposed Budget June 10, 2026 31
City of Calexico
2026-27 Budget
General Fund
Revenues
2021-22
% vs
Actual Actual Actual Actual Budget PY
General Revenues
Property Tax
Property tax $ 2,148,740 $ 2,310,064 $ 2,444,686 $ 2,570,062 $ 2,662,316 $ 2,726,000 2% Property Tax in lieu of MVLF 3,252,615 3,420,501 3,561,330 3,713,845 3,846,464 3,924,000 2% Residual Tax Increment 783,769 821,995 728,372 965,414 1,260,748 1,286,000 2% 6,185,124 6,552,559 6,734,388 7,249,321 7,769,528 7,936,000 2% Sales Tax
4,783,443 4,983,361 5,301,127 5,207,976 5,241,920 5,255,000 0% Business License
Business License 788,593 883,612 824,237 911,016 865,388 882,695 2% Cannabis 202,759 170,956 155,736 135,968 142,800 146,000 2% 991,351 1,054,568 979,973 1,046,984 1,008,188 1,028,695 2% Franchise Fees
PGE/Cable/Other 226,865 222,929 216,455 169,674 155,314 157,000 1% Solid Waste 487,343 518,604 544,507 560,099 564,938 603,000 7% 714,207 741,532 760,962 729,773 720,251 760,000 6%
Other Taxes
Transient Tax 529,017 582,508 531,473 364,884 420,000 430,000 2% Rl Prop Trns Tx 69,157 44,083 28,842 41,142 34,500 36,000 4% Hsg Ath In Lieu 81,211 84,401 104,025 112,156 113,961 116,300 2% 679,386 710,992 664,340 518,182 568,461 582,300 2%
Money and Property
Investment Earnings 10,222 40,935 327,193 137,966 150,000 200,000 33% Rents And Concessions 252,222 243,233 241,393 279,127 178,098 167,668 -6% Water/Wastewater Leases 318,362 266,913 274,920 274,920 286,027 291,747 2% 580,806 551,081 843,506 692,013 614,125 659,416 7%
Other Miscellaneous Revenue
State VLF 46,771 39,693 47,833 61,905 60,077 62,000 3%
Misc Income, SB 90 2,460 20,477 8,520 2,750 49,000 26,000 -47% Insurance Reimbursement - - - - 1,674,094 - -100%
Sale of Assets - - - - 10,000 - -100%
49,230 60,170 56,352 64,655 1,793,171 88,000 -95%
Subtotal, General Revenues 13,983,547 14,654,263 15,340,647 15,508,905 17,715,644 16,309,410 -8% - - - - -
Program Revenues - -
Police
Vehicle Code Fines 18,612 15,533 13,286 21,733 14,280 15,000 5% Alarm Permits 800 750 450 300 35,000 35,000 0%
SRO Program - - 89,913 146,702 123,500 130,000 5%
Special Service 34,138 36,795 32,911 30,639 37,150 35,090 -6% Towing Fees 40,906 30,812 41,863 56,473 55,040 55,000 0% Livescan 32,946 35,062 32,695 29,680 30,600 30,600 0%
POST 12,825 7,071 13,917 18,444 15,300 15,300 0%
Assessment District 2005-01 133,952 141,617 153,894 - 41,275 42,629 3% Prkg Mtrs/Lots 273,196 272,916 291,844 119,343 150,000 250,000 67% Traffic Control Grant 150,000 150,000 150,000 150,000 150,000 353,000 135% Parking Citations 192,766 200,966 166,829 137,257 146,360 145,860 0% Misc Fees/Services 450 637 6,954 8,817 3,560 500 -86%
Animal Licenses/Control 6,823 5,884 4,080 3,356 4,223 4,223 0% Code Enforcement - - - - 4,000 4,500 13%
905,891 898,043 998,635 722,744 810,288 1,116,702 38%
- - - -
2024-25 2025-26
Budget
3rd Quarter
Report
2022-23 2023-24 2026-27
2026-27 Proposed Budget June 10, 2026 32
2021-22
% vs
Continued Actual Actual Actual Actual Budget PY
Fire
Ambulance Fees 927,550 911,463 1,536,048 2,895,192 2,900,000 2,958,000 2% Fire Prevention 282,298 287,392 340,690 348,114 387,049 394,790 2% Assessment District 2005-01 - - - - 41,275 42,629 3%
Fire Late and Other Fees 1,846 14,854 13,262 26,825 9,572 9,763 2% 1,211,693 1,213,710 1,890,000 3,270,131 3,337,896 3,405,182 2% Planning, Engineering, Building - - -
Building
Building permits 409,750 393,390 211,447 299,470 330,000 305,000 -8% Mechanical permits 45,685 35,499 27,043 35,663 32,640 32,640 0% Plumbing permits 39,059 19,508 12,848 22,713 25,000 25,000 0% Electrical permits 71,526 83,818 89,243 85,244 90,000 90,000 0% Other permits 4,738 10,160 3,600 1,482 4,633 3,979 -14% Plan Check Fees 100,009 152,740 305,875 163,597 140,000 140,000 0% Code Enforcement 607 2,398 1,720 3,593 - -
Books, Maps and Publications 651 1,620 216 - - -
Engineering
Encroachment Permits 68,339 58,916 109,772 112,698 105,060 105,060 0% Plan Check Fees-Engineering 49,254 41,829 31,860 75,000 65,000 -13% Engineering/Inspection Fees 45,089 44,454 10,500 16,783 40,000 40,000 0% Books, Maps and Publications 2,210 50 - - - -
Planning
Plan Check Fees - 74,453 63,561 21,911 19,380 21,500 11% Inspection Fees 600 62,504 - - -
Other 19 11,802 894 471 750 648 -14%
- - - - - -
837,536 993,141 836,720 795,483 862,463 828,827 -4%
Public Works - - - - -
State Highway Maintenance 36,749 39,050 39,050 39,050 39,000 39,000 0% Fees - 1,693 7,704 10,620 12,697 12,951 2%
36,749 40,743 46,754 49,670 51,697 51,951 0%
Parks, Recreation, and Library - - - -
Recreation program fees 33,446 65,332 72,351 80,664 77,109 77,370 0% Library fines and penalties 2,389 3,041 4,297 3,483 4,029 4,109 2% Community Center activities 27,560 38,305 31,440 17,225 23,204 26,214 13% Parks activities and events 4,839 7,559 2,918 1,665 2,550 2,550 0% Summer swim program 10,384 16,565 12,000 12,000 0%
Leases 13,200 13,200 13,200 12,600 13,464 13,464 0%
CDCAC - 5,391 11,787 19,607 20,616 20,145 -2%
81,434 132,828 146,375 151,809 152,972 155,852 2%
Administration/Other - - - - -
Successor Agency Admin Fee 199,853 198,346 241,466 247,516 245,000 245,000 0% Special District Admin Fee 41,680 39,180 43,755 40,700 48,431 49,400 2% Other - 70 82 968 - -
Subtotal, Program Revenues 3,314,836 3,516,061 4,203,788 5,279,021 5,508,746 5,852,914 6% - - - -
Interfund Transfers
Measure H 1,073,000 1,100,000 1,122,044 2,815,000 2,685,600 2,698,599 0% 1,073,000 1,100,000 1,122,044 2,815,000 2,685,600 2,698,599 0% Total General Fund Revenues $ 18,371,383 $ 19,270,325 $ 20,666,479 $ 23,602,926 $ 25,909,991 $ 24,860,924 -4% % Increase vs Prior Year 10% 5% 7% 14% 10% 1%
2022-23 2023-24 2024-25 2025-26
Budget
3rd Quarter
Report
2026-27
2026-27 Proposed Budget June 10, 2026 33
City of Calexico
2026-27 Budget
General Fund
Expenditure Summary
General Fund in Total
Salaries and Benefits
Salary and Benefits $ 14,768,897 $ 15,195,470 $ 15,195,470 $ 619,449 $ - $ - $ 15,814,919 $ 2,531,803 $ (2,531,803) $ 15,814,919 Vacancy Assumption (250,000) (250,000) - - - (250,000) - - (250,000) Reimbursement - Other Funds (576,505) (686,910) (686,910) (15,306) - - (702,216) - - (702,216) 14,192,392 14,258,560 14,258,560 604,143 - - 14,862,703 2,531,803 (2,531,803) 14,862,703 Operating Costs
Materials/Supplies 1,274,872 1,508,451 1,483,394 - 44,502 66,757 1,594,653 62,890 (31,651) 1,625,892 Repairs/Maintenance 363,584 668,701 671,036 - 20,131 2,300 693,468 144,663 (134,849) 703,282 Contracts/Professional Services 2,841,785 3,242,912 3,270,429 - 98,038 (57,727) 3,310,739 546,467 (423,912) 3,433,295 General Liability Insurance 931,422 993,498 993,498 - - 17,179 1,010,676 - - 1,010,676 Administration/Office Costs 317,353 481,507 476,712 - 14,301 6,339 497,353 37,329 (22,083) 512,599 100,000 100,000 100,000 - - - 100,000 - - 100,000
Contribution to CFD 2013-1 264,031 200,000 200,000 - - - 200,000 - - 200,000 Cost Allocation (1,213,458) (1,244,810) (1,244,810) - - (243,550) (1,488,360) - - (1,488,360) 4,879,588 5,950,259 5,950,259 - 176,972 (208,702) 5,918,530 791,348 (612,494) 6,097,384 Capital and Debt Service
Capital/One-Time Items/Transfers 98,000 2,015,853 2,015,853 - - (2,015,853) - - - - Debt Service/Leases 212,537 209,826 209,826 - - 4,442 214,268 - - 214,268 Employee Leave Obligation 25,000 25,000 25,000 - - - 25,000 - - 25,000 Pension - Unfunded Liability 2,377,817 2,681,086 2,681,086 270,781 - - 2,951,867 - - 2,951,867 Retiree Medical - Benefit Payments 844,904 661,988 661,988 26,129 - - 688,117 - - 688,117 Retiree Medical - Amortize Liability 21,618 21,741 21,741 (156) - - 21,585 - - 21,585 3,579,876 5,615,495 5,615,495 296,753 - (2,011,411) 3,900,837 - - 3,900,837 -
$ 22,651,856 $ 25,824,314 $ 25,824,314 $ 900,897 $ 176,972 $ (2,220,113) $ 24,682,070 $ 3,323,151 $ (3,144,297) $ 24,860,924 - - - - - - - - - -
Deferred
Proposed
PY Baseline Budget Notes
Salary &
Benefit
Updates
Operating
Cost CPI Other Updates
New River Operating Agreement
Budget
3rd Quarter
Report
2024-25 2025-26 2026-27
Actual Subtotal
Program
Requests
2026-27 Proposed Budget June 10, 2026 34
City of Calexico
2026-27 Budget
General Fund
Expenditure Summary
Continued
Summary by Department
Police
Salaries and Benefits 5,499,652 5,317,453 5,317,453 129,110 - - 5,446,563 601,974 (601,974) 5,446,563 Reimbursement - Grant Funds (615,219) (493,000) (493,000) (8,000) - - (501,000) - - (501,000) Reimbursement - Dispatch (50% Fire) (416,493) (384,572) (384,572) (9,838) - - (394,409) - - (394,409) Pension - Unfunded Liability 949,761 1,099,441 1,099,441 87,140 - - 1,186,581 - - 1,186,581 Materials/Supplies 183,768 239,044 239,044 - 7,171 8,800 255,015 2,500 (2,500) 255,015 Repairs/Maintenance 79,366 172,985 172,985 - 5,190 - 178,175 - - 178,175 Contracts/Professional Services 414,929 511,761 511,761 - 15,353 - 527,114 - - 527,114 General Liability Insurance 148,777 152,174 152,174 - - (3,667) 148,507 - - 148,507 Administration/Office Costs 80,365 148,171 148,171 - 4,445 15,339 167,955 - - 167,955 Capital Outlay/One Time Items - 109,853 109,853 - - (109,853) - - - - Debt Service - Equipment Leases 212,537 209,826 209,826 - - 4,442 214,268 - - 214,268 6,537,443 7,083,137 7,083,137 198,413 32,159 (84,939) 7,228,769 604,474 (604,474) 7,228,769 Traffic Control/Parking - 0 - - - - - - - -
Salaries and Benefits 343,882 383,331 383,331 (725) - - 382,606 508,306 (508,306) 382,606 Pension - Unfunded Liability 37,135 43,064 43,064 4,150 - - 47,214 - - 47,214 Materials/Supplies 60,642 91,171 78,337 - 2,350 1,311 81,998 - - 81,998 Repairs/Maintenance 6,002 21,878 22,878 - 686 - 23,564 - - 23,564 Contracts/Professional Services 345,902 359,521 371,355 - 11,141 - 382,496 51,622 - 434,118 General Liability Insurance 12,857 12,834 12,834 - - (0) 12,834 - - 12,834 Administration/Office Costs 3,510 15,160 15,160 - 455 - 15,615 - - 15,615 809,930 926,958 926,958 3,424 14,632 1,311 946,326 559,928 (508,306) 997,948 Animal Control - - - - - - - - - -
Salaries and Benefits 102,162 180,282 180,282 3,599 - - 183,881 - - 183,881 Pension - Unfunded Liability 21,220 24,608 24,608 2,371 - - 26,979 - - 26,979 Materials/Supplies 22,375 31,749 26,671 - 800 (3,945) 23,526 - - 23,526 Repairs/Maintenance 2,588 3,543 3,132 - 94 - 3,226 - - 3,226 Contracts/Professional Services 39,804 15,432 20,921 - 628 - 21,549 - - 21,549 General Liability Insurance 7,347 7,334 7,334 - - (0) 7,334 - - 7,334 Administration/Office Costs 951 1,967 1,967 - 59 - 2,026 - - 2,026 196,446 264,915 264,915 5,971 1,581 (3,945) 268,522 - - 268,522 - - - - - - - - - -
Notes
2026-27
Budget
3rd Quarter
Actual Report
2024-25 2025-26
PY Baseline
Salary &
Benefit
Updates
Operating
Cost CPI Other Updates Subtotal
Program
Requests Deferrals
Proposed
Budget
2026-27 Proposed Budget June 10, 2026 35
City of Calexico
2026-27 Budget
General Fund
Expenditure Summary
Continued
Code Enforcement
Salaries and Benefits 223,307 223,307 2,549 - - 225,857 75,467 (75,467) 225,857 Pension - Unfunded Liability 24,608 24,608 2,371 - - 26,979 - - 26,979 Materials/Supplies - - - - - 7,750 (750) 7,000
Repairs/Maintenance - - - - - 1,800 - 1,800
Contracts/Professional Services - - - - - 500 - 500
General Liability Insurance - - - 7,334 7,334 - - 7,334 Administration/Office Costs - - - - - 22,990 (17,000) 5,990 - 247,915 247,915 4,921 - 7,334 260,169 108,507 (93,217) 275,459 Fire - - - - - - - -
Salaries and Benefits 4,858,593 4,595,048 4,595,048 104,960 - - 4,700,008 230,603 (230,603) 4,700,008 Reimbursement - Grant Funds (162,419) (164,000) (164,000) - - - (164,000) - - (164,000) Reimbursement - Dispatch (50%) 416,493 384,572 384,572 9,838 - - 394,409 - - 394,409 Pension - Unfunded Liability 817,137 912,308 912,308 105,653 - - 1,017,961 - - 1,017,961 Materials/Supplies 279,981 316,083 320,887 - 9,627 9,920 340,434 26,858 (14,269) 353,023 Repairs/Maintenance 119,827 115,747 115,747 - 3,472 - 119,220 18,596 (17,788) 120,028 Contracts/Professional Services 457,624 322,061 321,925 - 9,658 5,500 337,082 69,800 (68,431) 338,451 General Liability Insurance 102,858 102,672 102,672 - - (0) 102,672 - - 102,672 Administration/Office Costs 19,935 37,399 32,731 - 982 - 33,713 4,983 (4,983) 33,713 6,910,029 6,621,890 6,621,890 220,451 23,739 15,420 6,881,499 350,839 (336,073) 6,896,265 Planning, Engineering, Building - - - - - - - - - -
Salaries and Benefits 627,667 668,160 668,160 27,389 - - 695,550 85,361 (85,361) 695,550 Vacancy Assumption - (75,000) - - - - - - - -
Reimbursement - Grant Funds - - - - - - - - - -
Pension - Unfunded Liability 95,489 73,824 73,824 7,114 - - 80,938 - - 80,938 Materials/Supplies 20,938 58,539 58,640 - 1,759 - 60,399 750 - 61,149 Repairs/Maintenance 6,522 15,078 16,284 - 489 - 16,772 - - 16,772 Contracts/Professional Services 98,136 231,321 230,015 - 6,900 - 236,915 55,903 (45,000) 247,818 General Liability Insurance 33,061 29,335 29,335 - - (7,334) 22,001 - - 22,001 Administration/Office Costs 26,373 44,316 44,316 - 1,329 - 45,646 - - 45,646 Capital Outlay - - - - - - - - - -
908,186 1,045,573 1,120,573 34,503 10,478 (7,334) 1,158,220 142,014 (130,361) 1,169,874 Public Works - - - - - - - - - -
Salaries and Benefits 633,211 943,873 943,873 (4,393) - - 939,480 395,313 (395,313) 939,480 Vacancy Assumption - (100,000) - - - - - - - -
Reimbursement - Grant Funds 201,133 (29,910) (29,910) (7,306) - - (37,216) - - (37,216) Pension - Unfunded Liability 141,961 125,501 125,501 12,093 - - 137,594 - - 137,594 Materials/Supplies 462,744 451,084 451,085 - 13,533 45,268 509,885 8,632 (8,132) 510,385 Repairs/Maintenance 33,189 229,873 229,874 - 6,896 - 236,770 99,267 (95,061) 240,976 Contracts/Professional Services 88,543 166,089 166,089 - 4,983 - 171,072 209,068 (206,453) 173,687 New River Operating Agreement 100,000 100,000 100,000 - - - 100,000 - - 100,000 General Liability Insurance 85,262 87,528 87,528 - - (0) 87,528 - - 87,528 Administration/Office Costs 40,252 50,350 50,349 - 1,510 - 51,859 - - 51,859 Capital Outlay - 8,000 8,000 - - (8,000) - - - -
1,786,294 2,032,388 2,132,388 394 26,922 37,268 2,196,972 712,281 (704,960) 2,204,293 - - - - - - - - -
Notes
Proposed
Budget
2026-27
Budget
3rd Quarter
Actual Report
2024-25 2025-26
PY Baseline Deferred
Salary &
Benefit
Updates
Operating
Cost CPI Other Updates Subtotal
Program
Requests
2026-27 Proposed Budget June 10, 2026 36
City of Calexico
2026-27 Budget
General Fund
Expenditure Summary
Continued
Library -
Salaries and Benefits 373,821 381,929 381,929 4,546 - - 386,474 100,837 (100,837) 386,474 Pension - Unfunded Liability 42,440 49,216 49,216 4,743 - - 53,958 - - 53,958 Materials/Supplies 85,369 88,211 88,211 - 2,646 2,841 93,698 - - 93,698 Repairs/Maintenance 10,073 14,348 14,388 - 432 - 14,820 - - 14,820 Contracts/Professional Services 94,789 101,450 103,235 - 3,097 - 106,332 11,566 - 117,898 General Liability Insurance 14,694 14,667 14,667 - - 0 14,667 - - 14,667 Administration/Office Costs 11,917 24,388 22,563 - 677 - 23,240 - - 23,240 633,102 674,209 674,209 9,288 6,852 2,841 693,191 112,403 (100,837) 704,757 Recreation - - - - - - - - - -
Salaries and Benefits 445,909 460,298 460,298 7,079 - - 467,377 336,667 (336,667) 467,377 Pension - Unfunded Liability 47,745 55,368 55,368 5,335 - - 60,703 - - 60,703 Materials/Supplies 93,788 124,198 124,198 - 3,726 811 128,734 5,000 - 133,734 Repairs/Maintenance 27,707 27,312 27,312 - 819 - 28,132 25,000 (22,000) 31,132 Contracts/Professional Services 125,225 265,875 265,875 - 7,976 (3,321) 270,530 14,870 (2,028) 283,372 General Liability Insurance 16,531 16,501 16,501 - - (0) 16,501 - - 16,501 Administration/Office Costs 8,540 12,825 12,826 - 385 - 13,210 2,356 (100) 15,466 765,443 962,377 962,377 12,414 12,906 (2,510) 985,188 383,893 (360,795) 1,008,286 Administration, Finance, Non-Dept - - - - - - - - - -
Salaries and Benefits 1,884,000 2,341,788 2,341,788 45,335 - - 2,387,123 197,276 (197,276) 2,387,123 Vacancy Assumption - (75,000) (250,000) - - - (250,000) - - (250,000) ISF Program Rebates - (300,000) (300,000) 300,000 - - - - - - Reimbursement - Other Funds - - - - - - - - - -
Employee Leave Obligations 25,000 25,000 25,000 - - - 25,000 - - 25,000 Pension - Unfunded Liability 224,930 273,148 273,148 39,811 - - 312,959 - - 312,959 Retiree Medical - Benefits 844,904 661,988 661,988 26,129 - - 688,117 - - 688,117 Retiree Medical - Unfunded 21,618 21,741 21,741 (156) - - 21,585 - - 21,585 Materials/Supplies 65,267 108,372 96,323 - 2,890 1,751 100,964 11,400 (6,000) 106,364 Repairs/Maintenance 78,312 67,937 68,437 - 2,053 2,300 72,790 - - 72,790 Contracts/Professional Services 1,176,832 1,269,404 1,279,253 - 38,303 (59,906) 1,257,649 133,137 (101,999) 1,288,787 General Liability Insurance 510,036 570,453 570,453 - - 20,845 591,299 - - 591,299 Administration/Office Costs 125,510 146,929 148,629 - 4,459 (9,000) 144,088 7,000 - 151,088 Contribution to CFD 2013-1 264,031 200,000 200,000 - - - 200,000 - - 200,000 Transfer Out to Airport Fund 98,000 98,000 98,000 - - (98,000) - - - - Transfer Out to Capital Fund - 1,800,000 1,800,000 - - (1,800,000) - - - - Cost Allocation (1,213,458) (1,244,810) (1,244,810) - - (243,550) (1,488,360) - - (1,488,360) 4,104,982 5,964,951 5,789,951 411,118 47,704 (2,185,559) 4,063,214 348,813 (305,275) 4,106,752 Total General Fund Expenditures $ 22,651,856 $ 25,824,314 $ 25,824,314 $ 900,897 $ 176,972 $ (2,220,113) $ 24,682,070 $ 3,323,151 $ (3,144,297) $ 24,860,924 - - - - - - - - - -
2026-27
PY Baseline
Salary &
Benefit
Updates
Operating
Cost CPI Other Updates Subtotal
Program
Requests Deferred
Proposed
Budget Notes
Budget
3rd Quarter
Report
2024-25
Actual
2025-26
2026-27 Proposed Budget June 10, 2026 37
City of Calexico
2026-27 Budget
General Fund
New Operating Expenditure Requests
City Manager
Operations Proposed Notes
FTE Cost Cost
Police
Patrol
Lieutenant 1 $ 150,451
Community Service Officer 0.5 47,689
Police Officer 1 94,788
Overtime 309,047
2,500 Bike Program
Parking-Traffic Control
Police Officer (Traffic Enforcement) 0.5 85,599
Parking Control Assistant / Meter Cler 0.5 46,967
Permanent Part Time Traffic Controlle 0.5 46,967
Permanent Part Time Traffic Controlle 0.5 46,967
Permanent Part Time Traffic Controlle 0.5 46,967
Permanent Part Time Traffic Controlle 0.5 46,967
Permanent Part Time Traffic Controlle 0.5 46,967
Permanent Part Time Traffic Controlle 0.5 46,967
Permanent Part Time Traffic Controlle 0.5 46,967
Permanent Part Time Traffic Controlle 0.5 46,967
Parking Meter Services 51,622 51,622 New parking meter maintenance costs (rental, credit card transaction fees, monthly
management system)
Code Enforcement
Code Enforcement Officer 0.5 60,467
Overtime 15,000
Materials & supplies 1,500 1,000
Uniforms Cleaning/Maintenance 250 250
Vehicle parts and equipment 1,500 1,500
Vehicle Fuel & Oil 2,000 2,000
Computer supplies 1,000 750
Office supplies 1,000 1,000
Postage 500 500
Equip Repairs & Maintenance 1,000 1,000
Radio maintenance 800 800
Communications 500 500
Administration/Office Costs 500 500
Membership Dues 1,490 1,490
Travel, conferences & meetings 10,000 1,500
Training 10,000 1,500
Cell Phone 1,000 1,000

8.0 1,185,746 87,162 66,912
- Continued
Staffing
Department Budget Requests
2026-27 Proposed Budget June 10, 2026 38
City of Calexico
2026-27 Budget
General Fund
New Operating Expenditure Requests
City Manager
Operations Proposed Notes
FTE Cost Cost
Staffing
Department Budget Requests
Continued
Fire -
Fire Captain 1.0 124,455
Engineer 1.0 106,148
Uniforms Cleaning/Maintenance 7,638 This includes routine maintenance of station uniforms, PPE cleaning (as required for safety
compliance), minor uniform repairs, and
replacement of worn items to ensure personnel
meet operational and safety standards.

Vehicle parts and equipment 5,220 Covers replacement parts and minor equipment for fire apparatus and support vehicles,
including filters, hoses, belts, small tools, decals
and other consumable mechanical components
necessary to maintain operational readiness.

Utility payments - Electric 13,999 12,589 Represents electricity costs for both fire stations and Admin Building since we are operating out
of Two Fire Station, including lighting, HVAC
systems, bay doors, exhaust systems, and
continuous operation of essential equipment
(radios, IT systems, and alerting systems).

Building Maintenance 10,461 Covers general facility upkeep such as HVAC servicing, plumbing repairs for deteriorated
plumbing located at the admin building,
electrical outlets not working, structural repairs,
lighting, and preventative maintenance to
ensure safe and functional fire station facilities.

Grounds Maintenance 5,827 Includes landscaping services, irrigation system maintenance for both Fire Stations, weed
abatement, and general exterior upkeep to
maintain safe and presentable station grounds.

Other Maintenance 2,308 808 Used for miscellaneous maintenance needs not captured in other categories, including minor
repairs to equipment, fixtures, or unforeseen
facility-related issues.

Professional Services 48,594 Includes contracted services such as:
• EMS billing services (Wittman Enterprises)
• IT support and software maintenance
(Streetwise, ESO)
• Annual testing/inspections (ladder testing,
pump testing)
• Legal or consulting services as needed
• Specialized maintenance contracts for
equipment or systems
Continued
2026-27 Proposed Budget June 10, 2026 39
City of Calexico
2026-27 Budget
General Fund
New Operating Expenditure Requests
City Manager
Operations Proposed Notes
FTE Cost Cost
Staffing
Department Budget Requests
Continued
Communications 18,206 Covers radio system maintenance (RCS), mobile and portable radio service plans, dispatchrelated communication costs, alerting system support, and associated technology required for
emergency response communications
Community Promotion 2,500 1,000 Fire Prevention Month, supports public education and outreach efforts, including fire
prevention materials, community events, school
programs, and public safety awareness
campaigns.

Pest Control 500 369 Covers both stations, including Fire Admin building. Routine pest control services for both
fire stations to maintain sanitary and safe
living/working conditions.

Membership Dues 133 Annual dues for professional organizations that support fire service operations, training, and
regulatory compliance, including Cal Chiefs and
IVFCA.

Training 4,850 Includes costs associated with maintaining certifications and continuing education, such as
course fees, training materials, travel for
required classes, and compliance with state and
federal training mandates.

2.0 230,603 120,236 14,766
Planning, Engineering, Building
Planning
Executive Assistant 0.5 47,925
Delete - Administrative Assistant (0.5) (42,493)
Office Assistant 0.5 37,248
Engineering
Uniforms Cleaning/Maintenance 500 500 Boot allowance
Drinking Water 250 250
Professional Services 46,884 1,884 The Engineering Division has seen an increase in site plans and grading plan
review. Some of the plans are reviewed inhouse while other need a register licensed engineer.

IT Software & User Licenses 9,019 9,019 Purchase annual AutoCAD user license for Public Works Director/City Engineer,
Associate Civil Engineer and Engineering
Technician
Building
Executive Assistant 0.5 47,925
Delete - Administrative Assistant (0.5) (42,493)
Office Assistant 0.5 37,248

1.0 85,361 56,653 11,653
- Continued
2026-27 Proposed Budget June 10, 2026 40
City of Calexico
2026-27 Budget
General Fund
New Operating Expenditure Requests
City Manager
Operations Proposed Notes
FTE Cost Cost
Staffing
Department Budget Requests
Continued
Public Works
Administration
Materials & supplies 1,687
Uniforms Cleaning/Maintenance 1,117 Boot allowance
Computer supplies 1,913
Drinking Water 500 500
Building Maintenance 3,046 1,046 Provide much needed building maintenance to existing Public Works Admin trailer
Office Equipment Maintenance 1,413 1,352
Temporary Staffing 58,100 Temporary part-time Administrative Assistant to assist with clerical duties
Live Scan Fees 202
Employment Exam 262
Fleet
Materials & supplies 2,346
Uniforms Cleaning/Maintenance 1,069
Professional Services 72,000 Temporary PT Mechanic I/Service Advisor Parks
Laborer / Parks 1.0 74,826
Laborer / Parks 1.0 74,826
Laborer / Parks 1.0 74,826
Temporary Staffing 70,889 (6) temporary part-time Laborers Facilities
Building Maintenance Worker 1.0 85,418
Building Maintenance Worker 1.0 85,418
Graffiti Program 94,808 1,808 (2) temporary part-time Laborers, paint supplies and a vehicle for Graffiti Abatement Program
Pest Control 7,615 2,615 Increase in pest control service in City facilities

5.0 395,313 316,968 7,321
Library

0.5 46,266
Children's Service Coordinator 0.5 54,571
11,566 11,566 To maintain funding to have the janitor and library assistant work 990 hours each

1.0 100,837 11,566 11,566
Recreation
Recreation
Office Assistant 1.0 74,823
Custodian / Recreation 1.0 73,217
Seniors Program Coordinator 1.0 82,444
Recreation Leader 0.5 68,149
Recreational Programs 5,000 5,000 City Tree Lighting Event Repairs/Maint 15,000 2,000 AC Unit repair/replacement
Continued
Custodian
Temporary Staffing
2026-27 Proposed Budget June 10, 2026 41
City of Calexico
2026-27 Budget
General Fund
New Operating Expenditure Requests
City Manager
Operations Proposed Notes
FTE Cost Cost
Staffing
Department Budget Requests
Continued
Temporary Staffing 13,000 11,197 Two new classes, partially paid from donations account, and to increase one hour of class time
for existing class
Communications 1,870 1,645
Credit Card Processing Fees 1,356 1,356
Cultural Arts
Cultural Arts Coordinator 1.0 93,493
Delete - Cultural Arts Assistant -0.5 (55,459)
Repairs/Maint 10,000 1,000 AC Unit repair/replacement
Credit Card Processing Fees 580 537
Telephone 420 363

4.0 336,667 47,226 23,098
Administration
City Council
Community Promotion 5,000 3,000 State of the City
- - 5,000 3,000
City Attorney
Office Supplies 2,500 1,500
Postage 400 400
Utility payments 5,000 3,000
Cleaning supplies 500 500
Attorney fees & retainers 62,000 19,523
Temporary Staffing 29,000 -
Outside Legal Counsel 2,636 2,115
Live Scan Fees 100 100
IT software and User Licenses 12,000 6,000
Pest Control 200 200
Employment Exam 200 200
Memberships dues 1,000 1,000
Travel and Conferences 2,000 2,000
Training 2,000 2,000
Cellphone 2,000 2,000
- - 121,536 40,538
City Manager
Office Assistant 1.0 74,823
Public Records Specialist 1.0 75,486
Human Resources Assistant 0.5 46,967
Office Supplies 3,000
Temporary Staffing 17,001 (2) Part Time positions/grant audit assistance Community Promotion 5,000 Employee Appreciation Event

2.5 197,276 25,001 -
Total General Fund 23.5 2,531,803$ $ 791,348 $ 178,854
3,323,151$
2026-27 Proposed Budget June 10, 2026 42

POLICE DEPARTMENT
2026-27 Budget
Department Mission
The mission of the Calexico Police Department is multifaceted, aiming to foster trust and cooperation within the community through a commitment to upholding the constitutional rights of every individual. We strive to deliver our services with honor and respect, recognizing the dignity and worth of each person we encounter. Central to our mission is the protection of life, a fundamental duty that guides our actions and decisions. We are dedicated to cultivating strong partnerships with community members, businesses, and organizations, understanding that collaboration is essential for effective policing. Through these efforts, we aim to enhance the overall quality of life for all residents of Calexico, ensuring a safe, secure, and thriving community for generations to come.

Law Enforcement Functions
The Calexico Police Department has the
responsibility of preserving the peace,
responding to law enforcement service
requests, and protecting life and property
within the City limits. Personnel is available
24 hours a day, seven days a week to
prevent and investigate criminal activity,
apprehend suspects and violators,
investigate traffic collisions, and provide
crowd control and death investigations.

Officers conduct special investigations,
crime analysis, and training. Civilian
personnel in the Calexico Police Department
provide support services to the Police Department records management and evidence management. The Police Department
2026-27 Proposed Budget June 10, 2026 43

POLICE DEPARTMENT
2026-27 Budget
also provides dispatch services to the Calexico Fire Department. Personnel operates the Dispatch Center in the Police Department around the clock, seven days a week. The Calexico Police Department operates a Public Safety Answering Point (9-1-1 PSAP), Fire Department Dispatching, monitor and dispatch Parking/ Traffic Control units, and Calexico Police Department Business lines.

The City of Calexico is situated directly along the U.S./Mexico International border. Our City sits adjacent to the City of Mexicali, the state capital of Baja California, Mexico. The Calexico Port of Entry is the major entrance point for thousands of visitors as well as a large number of goods traveling between the two countries. Mexicali has a population of 1,230,000 (as of 2025), and daily average commuters to the City of Calexico are 8668.12 (pedestrians), and 14,877(vehicles) per day. With these additional increases to our population (the police department is responsible for providing service and protection to a population of approximately 62,289.12 each day. This does not include commercial traffic that transits through the city for commerce from the nearby Calexico East Port of Entry.

Currently, the Calexico Police Department faces significant challenges due to its staffing levels, with only 0.50 officers per 1000 people serving a population of 38,744. This ratio falls well below the national standard, which recommends a minimum of 1.5 officers per 1000 people, with an ideal ratio of 1.7 officers per 1000 people. This shortage of personnel has made it difficult for the department to be proactive in addressing community needs.

As a result, officers are often forced to respond to calls in a reactive manner, with little time for proactive communication or follow-up on previous incidents. The department's operations are divided into two major divisions, but the current staffing constraints limit their effectiveness in providing comprehensive public safety services.

Operations Division
The Operations Division of the Calexico Police Department encompasses a range of critical functions, including patrol, traffic enforcement, and investigations. Our uniformed officers play a vital role in
proactively patrolling city streets,
ensuring the safety and security of
our community. They promptly
respond to calls for service,
addressing a wide array of issues to
maintain public order.

Within the Patrol function, officers
are tasked with enforcing all
criminal laws and vehicle code
violations, contributing to the
overall safety and well-being of our
2026-27 Proposed Budget June 10, 2026 44

POLICE DEPARTMENT
2026-27 Budget
residents. These dedicated professionals work tirelessly to uphold the law and protect our community from harm.

Our officers are also assigned to traffic duties play a crucial role in ensuring road safety.

They enforce traffic laws, investigate traffic collisions, and work to prevent accidents, all of which are vital for maintaining a safe and efficient transportation network in our City.

Moreover, the Calexico Police Department recognizes the importance of a strong presence in our schools. We currently have one School Resource Officer (SRO) dedicated to serving our schools, ensuring a safe learning environment for our students.

Recognizing the value of this program, we are actively exploring the possibility of adding a second SRO through a contract with the Calexico Unified School District. The Calexico Police Department is also exploring a collaboration with Sandiego state University for services. This initiative underscores our commitment to the safety and well-being of our students and educational staff.

Support Services Division
The Support Services Division of the Calexico Police Department includes two key units: the Communications Unit and the Records Unit.

The Communications Unit plays a crucial role in
the department, staffed with seven full-time
Public Safety Dispatchers and one Dispatch
Supervisor. These dedicated professionals
work 12-hour shifts, ensuring around-the-clock
coverage to respond to the needs of the public
and the department. The Communication Unit
handles all incoming Police, Fire, and
Emergency Medical Services calls, dispatching
the appropriate personnel and resources to
each situation. However, due to the increasing demands on the department, an additional two full-time Dispatchers are needed to meet the minimum operational requirements for both Police and Fire Departments.

The Records Unit is another vital component, staffed by two full-time and one part time Records Clerks. This unit is responsible for managing all reports generated by officers, as well as processing numerous requests from other law enforcement agencies, insurance companies, citizens, and various research requests. Additionally, the Records Unit handles Livescan requests and performs a range of clerical duties to support the department's operations. These units are essential to the efficient functioning of the Calexico Police Department, providing critical support services that help ensure public safety and operational effectiveness.
2026-27 Proposed Budget June 10, 2026 45

POLICE DEPARTMENT
2026-27 Budget
Special Investigations Unit
The Special Investigations Unit (SIU) plays a crucial role within the Calexico Police Department, participating in various task forces such as the Narcotics Task Force (NTF), Border Crimes Unit (BCU) *Vacant*, and Border Enforcement Security Task Force (BEST) *Vacant*. The SIU is responsible for conducting criminal investigations ranging from basic investigation to highly complex cases.

The Investigations Division of the Calexico Police Department is vital in combating crime and ensuring public safety. Currently, there are four investigators (2ClxPd & 2BP), which are responsible for conducting thorough investigations into various criminal activities within the city. The investigators assigned in these roles are highly skilled in evidence collection, witness interviewing, and case building.

They collaborate with other law enforcement agencies, including federal partners, to gather intelligence and address complex criminal cases. The department is in discussions with our federal partner to assign personnel enhancing the capabilities, aiming to provide additional resources and expertise to the Investigations Division.

This collaboration will enable the division to handle more challenging cases and improve investigative outcomes, demonstrating the department's commitment to enhancing public safety and combating crime effectively.

Parking Enforcement Support Functions
The Parking Enforcement Unit is staffed with one
Parking Supervisor, one full-time Parking
Enforcement Officer, three permanent part-time
Parking Enforcement Officers, and an average of
5-8 temporary Parking Enforcement Clerks. This
unit is responsible for enforcing all parking
regulations outlined in the Calexico Municipal
Code and the California Vehicle Code. Parking
Enforcement Officers collaborate with the public to
ensure a safe community and strive to enhance its
quality of life. Their effective enforcement of
parking regulations improves community life by
addressing issues such as illegally parked
vehicles, disabled parking violations, and
commercial enforcement.

Additionally, the staff is responsible for collecting, counting, and depositing money from downtown parking meters. They provide crucial support during special community events and significant incidents like natural disasters or traffic collisions. Moreover, the Parking Enforcement Unit assists in traffic control along the City's major thoroughfare for vehicles exiting the United States into Mexico.
2026-27 Proposed Budget June 10, 2026 46

POLICE DEPARTMENT
2026-27 Budget
Code Enforcement
In July 2025, the City of Calexico transferred the Code Enforcement Division from the Planning Department to the Police Department to improve coordination, accountability, and public safety throughout the community. The division consists of two Code Enforcement Officers who are responsible for enforcing the City’s municipal codes, addressing quality-of-life concerns, and supporting efforts to maintain clean, safe, and orderly neighborhoods. Their duties include investigating complaints related to property maintenance, illegal dumping, abandoned or inoperable vehicles, unpermitted activity, unsafe conditions, public nuisances, and other violations that impact residents and businesses. By placing Code Enforcement under the Police Department, the City has strengthened collaboration between sworn personnel, code enforcement staff, and other city departments, allowing for a more efficient response to nuisance properties, chronic violations, and community concerns while supporting the department’s overall mission to enhance public safety and improve the quality of life in Calexico.

Animal Control Functions
The Animal Control Unit undertakes a wide range of enforcement duties to ensure compliance with both the Calexico Municipal Code and California state laws. These regulations govern the transportation, care, and impounding of stray and abandoned animals within the city. The unit is responsible for enforcing laws related to animal welfare, which include ensuring that animals are properly housed, fed, and treated humanely. Additionally, the Animal Control Unit oversees the impoundment of stray animals, making sure they are safely captured and held in designated facilities until they can be reunited with their owners or rehomed.

They also manage the collection of animal control fees as established by the City Council, which helps fund the operations and maintenance of animal control services. This comprehensive approach not only promotes the humane treatment of animals but also enhances public safety and health by reducing the number of stray animals on the streets.

Department Funding
The primary funding source for the Police Department is the General Fund. However, funding
is also provided through other revenue streams including:
• Department of Homeland Security Operation Stonegarden Grant (OPSG) Special Revenue Fund
• Proposition 172 Special Revenue Fund
• California Citizen Option for Public Safety Grant (COPS) Special Revenue Fund
2026-27 Proposed Budget June 10, 2026 47

POLICE DEPARTMENT
2026-27 Budget
• Department of Homeland Security Operation Stonegarden Grant (OPSG) Special Revenue Fund
• Measure H Sales Tax Special Revenue Operations Fund
• High-Intensity Drug Trafficking Areas (HIDTA) Program • Federal Asset Forfeiture Funds
• School Resource Officer Grant
• Cannabis Tax Fund Grant Program Opportunity(CTFG)
• Officer Wellness and Mental Health Grant
Program
• 2024 Homeland Security Grant
In closing, the Calexico Police Department remains steadfast in its mission to build trust within the community by respecting and protecting the constitutional rights of all individuals. We are committed to providing service with honor and respect, safeguarding lives, and fostering strong community partnerships to enhance the quality of life for all residents. Despite facing challenges due to staffing constraints and the unique demands of our location along the U.S./Mexico border, our dedicated personnel work tirelessly around the clock to preserve peace, respond to emergencies, and protect life and property. As we strive to meet national standards for police staffing, we will continue to prioritize proactive communication and community engagement, ensuring that every resident and visitor to Calexico receives the highest standard of public safety services.

Police Chief A. Orozco
Calexico Police Department
2026-27 Proposed Budget June 10, 2026 48
City of Calexico
2026-27 Budget
General Fund Expenditure Detail
2024-25 2025-26
Actual Projection Baseline
Program
Requests Deferrals
Proposed
Budget Notes
2026-27 Proposed Budget
Police
Salary and Benefits
111-20-210-51010-000 Regular salaries and earnings $ 2,700,303 $ 3,047,529 $ 3,219,932 $ 292,927 $ (292,927) $ 3,219,932 111-20-210-51011-000 Overtime 738,828 148,050 148,050 309,047 (309,047) 148,050 111-20-210-51012-000 Other earnings 167,135 251,160 251,160 251,160 111-20-210-51013-000 On the job injury(OJI) 142,503 - - - 111-20-210-51015-000 Leave Payoff 50,248 - - -
111-20-210-51016-000 Sick leave buyback 6,654 15,225 15,225 15,225 111-20-210-52010-000 Retirement 445,795 499,305 502,820 502,820 111-20-210-52011-000 OASI (FICA) 88,247 123,635 125,511 125,511 111-20-210-52012-000 Medical insurance-ISF Contrib 716,478 790,528 742,608 742,608 111-20-210-52013-000 Worker's comp-ISF Contrib 434,713 419,902 425,079 425,079 111-20-210-52014-000 Unemployment ins-ISF Contrib 1,235 17,778 11,732 11,732 111-20-210-52015-000 Life insurance 5,279 4,339 4,445 4,445 111-20-210-52018-000 Health Allowance Benefit 2,235 - - - 5,499,652 5,317,453 5,446,563 601,974 (601,974) 5,446,563 111-20-210-52009-000 Retirement- Unfunded Liability 949,761 1,099,441 1,186,581 1,186,581 111-20-210-52040-003 Interfund Reimb -IV Best (7,628) - - - 111-20-210-52040-007 Interfund Reimb -Cannabis17878 (70,049) - - - 111-20-210-52040-009 Interfund Reimb -Cannabis23508 - (60,000) (60,000) (60,000) 111-20-210-52040-052 Interfund Reimb- S&B Prop 172 (162,419) (164,000) (164,000) (164,000) 111-20-210-52040-053 Interfund Reimb-S&B COPS (150,000) (150,000) (150,000) (150,000) 111-20-210-52040-054 Interfund Reimb-S&B Dispatcher (416,493) (384,572) (394,409) (394,409) 111-20-210-52040-057 Interfund Reimb - S&B HIDTA (58,816) (47,000) (47,000) (47,000) 111-20-210-52040-058 Interfund Reimb - S&B Stngrdn (166,308) (55,000) (65,000) (65,000) 111-20-210-52040-059 Interfund Reimb - Sal/Benefits - (15,000) (15,000) (15,000) 111-20-210-52040-060 Interfund Reimb - Sal/Benefits - (2,000) - - (1,031,712) (877,572) (895,409) - - (895,409)
Materials/Supplies
111-20-210-53001-000 Materials & supplies 6,787 15,926 16,404 16,404 111-20-210-53010-000 Uniforms Cleaning/Maintenance 3,102 5,962 6,141 6,141 111-20-210-53011-000 Vehicle parts and equipment 41,024 47,694 49,125 49,125 111-20-210-53013-000 Vehicle Fuel & Oil 73,272 80,429 82,842 82,842 111-20-210-53017-000 Office supplies 14,062 20,866 21,492 21,492 111-20-210-53019-000 Books, maps and publications 209 1,192 1,228 1,228 111-20-210-53020-000 Postage 1,479 2,504 2,579 2,579
111-20-210-53023-000 Utility payments - Electric 30,892 29,213 30,089 30,089 111-20-210-53025-000 Utility payments - Water 2,919 3,379 2,554 2,554 111-20-210-53026-000 Equipment-Small/Non-Capitalize - - - 2,500 (2,500) - Bike Patrol 111-20-210-53026-001 Range Equipment - 2,500 2,575 2,575 111-20-210-53027-000 Awards/Trophies - 750 773 773
111-20-210-53028-000 Police Gear 9,364 12,124 12,487 12,487 111-20-210-53028-001 Police Gear -Canine - 11,735 12,087 12,087 111-20-210-53030-000 Cleaning supplies 273 4,173 4,298 4,298 111-20-210-53031-000 Firearms/Ammunition - 596 10,340 10,340 111-20-210-53034-000 Drinking Water 386 - - -
183,768 239,044 255,015 2,500 (2,500) 255,015
Repairs/Maintenance
111-20-210-54001-000 Equip Repairs & Maintenance 17,455 68,463 70,517 70,517 111-20-210-54010-000 Building Maintenance 17,546 39,333 40,513 40,513 Continued
2026-27 Proposed Budget June 10, 2026 49
City of Calexico
2026-27 Budget
General Fund Expenditure Detail
2024-25 2025-26
Actual Projection Baseline
Program
Requests Deferrals
Proposed
Budget Notes
2026-27 Proposed Budget
Continued
111-20-210-54013-000 Office Equipment Maintenance 10,271 8,830 9,094 9,094 111-20-210-54016-000 Radio maintenance 29,382 49,125 50,599 50,599 111-20-210-54020-000 Janitorial 4,712 7,235 7,452 7,452 79,366 172,985 178,175 - - 178,175
Contracts/Professional Services
111-20-210-55001-000 Professional Services 13,965 42,752 44,035 44,035 111-20-210-55011-000 Attorney fees & retainers - 179 184 184 111-20-210-55014-000 Other profess fees & charges 185 - - - 111-20-210-55014-002 ProPhoenix Profess Fees 29,000 31,364 32,304 32,304 111-20-210-55014-003 Motorola Profess fee & charges (290) - - - 111-20-210-55015-000 Temporary Staffing 79,433 62,769 64,652 64,652 111-20-210-55016-000 Communications 7,947 4,769 4,912 4,912 111-20-210-55017-000 Advertising 433 1,055 1,087 1,087
111-20-210-55020-000 Community Promotion 2,215 7,750 7,983 7,983 111-20-210-55025-000 Other Operating Contracts 1,468 3,553 3,660 3,660 111-20-210-55025-001 IVECA Operating Contracts 194,199 214,725 221,167 221,167 111-20-210-55025-002 Lexipol Operating Contracts 16,068 17,189 17,705 17,705 111-20-210-55025-003 InvestiSvc Operating Contracts 25,935 27,088 27,901 27,901 111-20-210-55026-000 Live Scan Fees 17,107 21,224 21,861 21,861 111-20-210-55027-000 IT Software & User Licenses 6,033 6,987 7,196 7,196 111-20-210-55027-001 IT Software & User Licenses - 34,729 35,771 35,771 111-20-210-55030-000 Car wash 15,015 16,693 17,194 17,194 111-20-210-55031-000 Pest Control 720 1,049 1,081 1,081 111-20-210-55033-000 Employment Exams 5,496 17,885 18,422 18,422 414,929 511,761 527,114 - - 527,114
General Liability Insurance
111-20-210-55019-000 Gen Liability Insurance 148,777 152,174 148,507 148,507 Administration/Office Costs
111-20-210-55500-000 Administration/Office Costs 2,781 1,802 1,856 1,856 111-20-210-55501-000 Membership Dues 18 835 860 860
111-20-210-55503-000 Permit fees 937 233 240 240
111-20-210-55505-000 Travel, conferences & meetings 6,465 - - - 111-20-210-55505-040 POST Travel, conf. & meeti 24,997 26,050 26,832 26,832 111-20-210-55506-000 Training 5,128 20,895 36,860 36,860 111-20-210-55506-007 Training - Cannabis#17878 (15,138) - - - 111-20-210-55507-000 Bank Fees (2) 596 614 614
111-20-210-55509-000 Credit Card Processing Fees 1,424 1,789 1,842 1,842 111-20-210-55509-001 Alarm Permit CC fees - 25,000 25,750 25,750 111-20-210-55510-000 Telephone 23,499 36,394 37,486 37,486 111-20-210-55511-000 Cell Phone 23,104 16,693 17,194 17,194 111-20-210-55514-000 Internet Cable 7,152 17,885 18,422 18,422 80,365 148,171 167,955 - - 167,955
111-20-210-56014-000 Machinery & equipment - 66,875 - - 111-20-210-56016-000 Vehicle - 42,978 - -
111-20-210-57001-002 Principal Equip Axon Lease 100,794 98,083 102,525 102,525 111-20-210-57001-003 Principal EquipMotorola Lease 100,879 111,743 111,743 111,743 111-20-210-57002-002 Interest 10,864 - - -
212,537 209,826 214,268 - - 214,268
Total Police $ 6,537,443 $ 7,083,137 $ 7,228,769 $ 604,474 $ (604,474) $ 7,228,769 2026-27 Proposed Budget June 10, 2026 50
City of Calexico
2026-27 Budget
General Fund Expenditure Detail
2024-25 2025-26
Actual Projection Baseline
Program
Requests Deferrals
Proposed
Budget Notes
2026-27 Proposed Budget
Parking-Traffic Control
Salary and Benefits
111-20-216-51010-000 Regular salaries and earnings $ 219,020 $ 230,011 $ 231,432 $ 387,661 $ (387,661) $ 231,432 111-20-216-51011-000 Overtime 8,786 26,408 26,408 - 26,408 111-20-216-51012-000 Other earnings 8,568 8,610 8,610 - 8,610 111-20-216-51015-000 Leave Payoff 6,561 - - -
111-20-216-52010-000 Retirement 19,032 20,091 20,155 37,702 (37,702) 20,155 111-20-216-52011-000 OASI (FICA) 17,764 20,275 20,383 26,130 (26,130) 20,383 111-20-216-52012-000 Medical insurance-ISF Contrib 36,450 48,880 46,944 14,793 (14,793) 46,944 111-20-216-52013-000 Worker's comp-ISF Contrib 27,097 27,203 27,345 39,903 (39,903) 27,345 111-20-216-52014-000 Unemployment ins-ISF Contrib 76 1,325 799 1,163 (1,163) 799 111-20-216-52015-000 Life insurance 526 529 529 953 (953) 529 343,882 383,331 382,606 508,306 (508,306) 382,606
111-20-216-52009-000 Retirement- Unfunded Liability 37,135 43,064 47,214 47,214 37,135 43,064 47,214 - - 47,214
Materials/Supplies
111-20-216-53001-000 Materials & supplies 6,718 12,446 12,819 12,819 111-20-216-53010-000 Uniforms Cleaning/Maintenance 13,177 8,451 8,704 8,704 111-20-216-53011-000 Vehicle parts and equipment 8,023 18,845 19,410 19,410 111-20-216-53013-000 Vehicle Fuel & Oil 17,816 18,629 19,188 19,188 111-20-216-53015-000 Parking Meter matl & supplies 5,443 6,598 6,796 6,796 111-20-216-53016-000 Computer supplies - 579 596 596
111-20-216-53017-000 Office supplies 1,022 4,498 4,633 4,633 111-20-216-53020-000 Postage 1,074 579 596 596
111-20-216-53023-000 Utility payments - Electric 1,662 1,736 1,789 1,789 111-20-216-53025-000 Utility payments - Water 3,042 419 1,743 1,743 111-20-216-53030-000 Cleaning supplies 2,394 3,473 3,577 3,577 111-20-216-53034-000 Drinking Water 271 2,084 2,146 2,146 60,642 78,337 81,998 - - 81,998
Repairs/Maintenance
111-20-216-54001-000 Equip Repairs & Maintenance 43 4,093 4,215 4,215 111-20-216-54001-001 Equip Repairs & Maintenance - 11,550 11,897 11,897 111-20-216-54010-000 Building Maintenance 544 3,183 3,279 3,279 111-20-216-54016-000 Radio maintenance 5,415 2,894 2,981 2,981 111-20-216-54018-000 Parking Meter Maintenance - 1,158 1,192 1,192 6,002 22,878 23,564 - - 23,564
Contracts/Professional Services
111-20-216-55001-000 Professional Services 33,822 23,152 23,847 23,847 111-20-216-55015-000 Temporary Staffing 302,453 312,559 321,936 321,936 111-20-216-55015-040 Temporary Staffing - Hilary St - - - - 111-20-216-55016-000 Communications - 1,398 1,440 1,440 111-20-216-55025-000 Other Operating Contracts 8,769 6,045 6,226 6,226 111-20-216-55025-001 Parking Meter Services - 25,000 25,750 51,622 77,372 111-20-216-55026-000 Live Scan Fees 448 592 610 610
111-20-216-55031-000 Pest Control - 1,158 1,192 1,192
111-20-216-55032-000 Student Programs - 695 715 715
111-20-216-55033-000 Employment Exams 410 756 779 779
345,902 371,355 382,496 51,622 - 434,118
General Liability Insurance
111-20-216-55019-000 Gen Liability Insurance 12,857 12,834 12,834 12,834 Continued
2026-27 Proposed Budget June 10, 2026 51
City of Calexico
2026-27 Budget
General Fund Expenditure Detail
2024-25 2025-26
Actual Projection Baseline
Program
Requests Deferrals
Proposed
Budget Notes
2026-27 Proposed Budget
Continued
Administration/Office Costs
111-20-216-55500-000 Administration/Office Costs 3,510 2,935 3,023 3,023 111-20-216-55505-000 Travel, conferences & meetings - 1,676 1,726 1,726 111-20-216-55506-000 Training - 1,103 1,136 1,136
111-20-216-55511-000 Cell Phone - 9,446 9,730 9,730
3,510 15,160 15,615 - - 15,615
Total Traffic Control $ 809,930 $ 926,958 $ 946,326 $ 559,928 $ (508,306) $ 997,948 Animal Control
Salary and Benefits
111-20-217-51010-000 Regular salaries and earnings $ 66,774 $ 98,009 $ 102,209 $ 102,209 111-20-217-51011-000 Overtime 5,721 12,500 12,500 12,500 111-20-217-51012-000 Other earnings 1,985 3,400 3,400 3,400 111-20-217-51016-000 Sick leave buyback - 1,500 1,500 1,500 111-20-217-52010-000 Retirement 5,376 9,987 10,405 10,405 111-20-217-52011-000 OASI (FICA) 5,439 7,498 7,819 7,819 111-20-217-52012-000 Medical insurance-ISF Contrib 14,767 35,059 33,518 33,518 111-20-217-52013-000 Worker's comp-ISF Contrib 1,852 11,541 11,961 11,961 111-20-217-52014-000 Unemployment ins-ISF Contrib 24 577 359 359 111-20-217-52015-000 Life insurance 225 212 212 212
102,162 180,282 183,881 - - 183,881
111-20-217-52009-000 Retirement- Unfunded Liability 21,220 24,608 26,979 26,979 21,220 24,608 26,979 - - 26,979
Materials/Supplies
111-20-217-53001-000 Materials & supplies 5,649 5,309 5,468 5,468 111-20-217-53011-000 Vehicle parts and equipment 152 7,417 7,640 7,640 111-20-217-53013-000 Vehicle Fuel & Oil 3,737 3,577 3,684 3,684 111-20-217-53016-000 Computer supplies - 312 322 322
111-20-217-53017-000 Office supplies 415 937 965 965
111-20-217-53025-000 Utility payments - Water 10,711 8,182 4,483 4,483 111-20-217-53030-000 Cleaning supplies 1,710 937 965 965 22,375 26,671 23,526 - - 23,526
Repairs/Maintenance
111-20-217-54010-000 Building Maintenance 2,588 1,343 1,383 1,383 111-20-217-54016-000 Radio Maintenance - 1,789 1,842 1,842 2,588 3,132 3,226 - - 3,226
Contracts/Professional Services
111-20-217-55015-000 Temporary Staffing 36,338 5,490 5,654 5,654 111-20-217-55025-001 Trap & Release Services - 5,000 5,150 5,150 111-20-217-55029-000 Animal Care 1,953 9,001 9,271 9,271 111-20-217-55031-000 Pest Control 1,512 1,431 1,474 1,474 39,804 20,921 21,549 - - 21,549
General Liability Insurance
111-20-217-55019-000 Gen Liability Insurance 7,347 7,334 7,334 7,334 Administration/Office Costs
111-20-217-55511-000 Cell Phone 951 1,967 2,026 2,026
Total Animal Control $ 196,446 $ 264,915 $ 268,522 -$ -$ $ 268,522 2026-27 Proposed Budget June 10, 2026 52
City of Calexico
2026-27 Budget
General Fund Expenditure Detail
2024-25 2025-26
Actual Projection Baseline
Program
Requests Deferrals
Proposed
Budget Notes
2026-27 Proposed Budget
Code Enforcement
Salary and Benefits
111-20-218-51010-000 Regular salaries and earnings -$ $ 135,800 $ 139,608 $ 46,645 $ (46,645) $ 139,608 111-20-218-51011-000 Overtime - - - 15,000 (15,000) -
111-20-218-52010-000 Retirement - 13,838 14,212 4,748 (4,748) 14,212 111-20-218-52011-000 OASI (FICA) - 10,389 10,680 3,568 (3,568) 10,680 111-20-218-52012-000 Medical insurance-ISF Contrib - 48,916 46,765 595 (595) 46,765 111-20-218-52013-000 Worker's comp-ISF Contrib - 13,580 13,961 4,664 (4,664) 13,961 111-20-218-52014-000 Unemployment ins-ISF Contrib - 679 419 140 (140) 419 111-20-218-52015-000 Life insurance - 106 212 106 (106) 212 - 223,307 225,857 75,467 (75,467) 225,857
111-20-218-52009-000 Retirement- Unfunded Liability - 24,608 26,979 - 26,979 - 24,608 26,979 - - 26,979
Materials/Supplies
111-20-218-53001-000 Materials & supplies - - - 1,500 (500) 1,000 111-20-218-53010-000 Uniforms Cleaning/Maintenance - - - 250 - 250 111-20-218-53011-000 Vehicle parts and equipment - - - 1,500 - 1,500 111-20-218-53013-000 Vehicle Fuel & Oil - - - 2,000 - 2,000 111-20-218-53016-000 Computer supplies - - - 1,000 (250) 750 111-20-218-53017-000 Office supplies - - - 1,000 - 1,000 111-20-218-53020-000 Postage - - - 500 - 500
- - - 7,750 (750) 7,000
Repairs/Maintenance
111-20-218-54001-000 Equip Repairs & Maintenance - - - 1,000 1,000 111-20-218-54016-000 Radio maintenance - - - 800 800
- - - 1,800 - 1,800
Contracts/Professional Services
111-20-218-55016-000 Communications - - - 500 500
- - - 500 - 500
General Liability Insurance
111-20-218-55019-000 Gen Liability Insurance - - 7,334 7,334 - - 7,334 - - 7,334
Administration/Office Costs
111-20-218-55500-000 Administration/Office Costs - - - 500 500 111-20-218-55501-000 Membership Dues - - - 1,490 1,490
111-20-218-55505-000 Travel, conferences & meetings - - - 10,000 (8,500) 1,500 111-20-218-55506-000 Training - - - 10,000 (8,500) 1,500 111-20-218-55511-000 Cell Phone - - - 1,000 1,000
- - - 22,990 (17,000) 5,990
Total Code Enforcement -$ $ 247,915 $ 260,169 $ 108,507 $ (93,217) $ 275,459 2026-27 Proposed Budget June 10, 2026 53

FIRE DEPARTMENT
2026-27 Budget
City of Calexico Fire Department
FY 2026–2027 Budget Narrative
Department Overview
The Calexico Fire Department (CFD) provides comprehensive emergency services including fire suppression, advanced life support emergency medical services (EMS), fire prevention, inspections, and public education. The Department operates from two fire stations and serves a dynamic border community with unique operational demands driven by cross-border traffic, population density, and regional economic activity. CFD responds to over 4,000 EMS-related incidents annually, with EMS representing approximately 85–90% of total call volume.

Department Objectives
- Maintain effective and timely emergency response capabilities across all service areas.
- Ensure firefighter and public safety through adequate staffing, training, and equipment. - Enhance EMS system reliability and transport capability. - Improve financial sustainability through cost recovery and operational efficiency. - Maintain and modernize apparatus, equipment, and facilities. - Strengthen workforce development, retention, and morale. - Expand community risk reduction and fire prevention efforts.

Key Initiatives
EMS System Enhancement
The Department will continue prioritizing EMS delivery as its primary service demand.

Efforts include improving ambulance availability, optimizing deployment strategies, and enhancing EMS cost recovery through billing services. The Department is also evaluating long-term sustainability options, including system optimization and funding models.

Apparatus and Equipment Modernization
CFD is focused on maintaining and replacing aging apparatus and equipment to ensure operational readiness and safety. Investment in ambulances, extrication equipment, and 2026-27 Proposed Budget June 10, 2026 54

FIRE DEPARTMENT
2026-27 Budget
fleet maintenance will reduce downtime, improve response reliability, and minimize costly emergency repairs.

Facilities and Infrastructure Improvements
Ongoing facility maintenance and infrastructure improvements are essential to support daily operations and personnel safety. Planned improvements include station maintenance, parking lot repairs, and facility upgrades to extend asset life and reduce long-term costs.

Communications and Technology Upgrades
The Department will continue enhancing communication systems to ensure interoperability and reliability during emergency incidents. Upgrades will improve coordination between dispatch, field units, and mutual aid partners.

Workforce Development and Training
CFD remains committed to maintaining a highly trained workforce through ongoing education, certification programs, and readiness training. Investments in training support operational effectiveness, safety, and employee retention.

Significant Changes from Prior Fiscal Year
- Increased operational costs across utilities, maintenance, and professional services. - Continued emphasis on EMS service delivery and transport operations. - Targeted investments in equipment, communications, and infrastructure. - Expanded funding for maintenance and operational support to reduce long-term costs. - Alignment with strategic initiatives to improve efficiency and cost recovery.

Conclusion
The FY 2026–2027 budget reflects the Calexico Fire Department’s commitment to maintaining high-quality emergency services, adapting to increasing service demands, and ensuring long-term operational sustainability. The proposed budget aligns with the City’s public safety priorities and supports the Department’s mission to protect life and property.
2026-27 Proposed Budget June 10, 2026 55
City of Calexico
2026-27 Budget
General Fund Expenditure Detail
2024-25 2025-26
Actual Projection Baseline
Program
Requests Deferrals
Proposed
Budget Notes
2026-27 Proposed Budget
Fire
Salary and Benefits
111-25-250-51010-000 Regular salaries and earnings $ 1,936,881 $ 2,120,658 $ 2,212,697 $ 148,686 $ (148,686) $ 2,212,697 111-25-250-51011-000 Overtime 560,971 525,000 525,000 - 525,000 for new positio 111-25-250-51012-000 Other earnings 163,825 572,700 572,700 - 572,700 111-25-250-51012-070 Other earnings-Non Scheduled 645,367 - - - 111-25-250-51013-000 On the job injury(OJI) 118,890 - - - 111-25-250-51015-000 Leave Payoff 117,163 - - -
111-25-250-51016-000 Sick leave buyback 3,909 15,000 15,000 15,000 111-25-250-52010-000 Retirement 372,789 388,717 406,023 20,682 (20,682) 406,023 111-25-250-52011-000 OASI (FICA) 51,791 47,823 51,116 2,156 (2,156) 51,116 111-25-250-52012-000 Medical insurance-ISF Contrib 541,665 528,071 505,673 43,553 (43,553) 505,673 111-25-250-52013-000 Worker's comp-ISF Contrib 327,201 369,332 394,139 14,869 (14,869) 394,139 111-25-250-52014-000 Unemployment ins-ISF Contrib 1,108 15,542 10,075 446 (446) 10,075 111-25-250-52015-000 Life insurance 4,109 2,964 2,964 212 (212) 2,964 111-25-250-52016-000 Sick leave buyback - - - -
111-25-250-52018-000 Health Allowance Benefit 12,924 9,242 4,621 4,621 4,858,593 4,595,048 4,700,008 230,603 (230,603) 4,700,008 111-25-250-52009-000 Retirement-Unfunded Liability 817,137 912,308 1,017,961 1,017,961 817,137 912,308 1,017,961 - - 1,017,961
111-25-250-52040-052 Interfund Reimb-S&B Prop 172 (162,419) (164,000) (164,000) (164,000) 111-25-250-52040-054 Interfund Reimb-S&B Dispatcher 416,493 384,572 394,409 394,409 254,075 220,572 230,409 - - 230,409
Materials/Supplies
111-25-250-53001-000 Materials & supplies 6,511 14,819 15,263 15,263 111-25-250-53002-000 Medical Supplies 54,843 103,635 106,744 106,744 111-25-250-53010-000 Uniforms Cleaning/Maintenance 6,038 12,002 12,362 7,638 (7,638) 12,362 111-25-250-53011-000 Vehicle parts and equipment 36,009 72,602 74,780 5,220 (5,220) 74,780 111-25-250-53013-000 Vehicle Fuel & Oil 77,861 67,142 69,157 69,157 111-25-250-53016-000 Computer supplies 2,439 1,547 1,593 1,593 111-25-250-53017-000 Office supplies 2,494 3,241 3,339 3,339 111-25-250-53020-000 Postage - 673 693 693
111-25-250-53021-000 Communications supplies 23,333 2,332 2,402 2,402 111-25-250-53023-000 Utility payments - Electric 53,490 30,098 31,001 13,999 (1,410) 43,590 111-25-250-53024-000 Utility payments - Gas 1,349 720 742 742 111-25-250-53025-000 Utility payments - Water 7,868 4,162 14,206 14,206 111-25-250-53026-000 Equipment-Small/Non-Capitalize - 1,600 1,648 1,648 111-25-250-53030-000 Cleaning supplies 5,656 4,000 4,120 4,120 111-25-250-53034-000 Drinking Water 2,090 2,315 2,385 2,385 279,981 320,887 340,434 26,858 (14,269) 353,023
Repairs/Maintenance
111-25-250-54001-000 Equip Repairs & Maintenance 82,660 96,275 99,163 99,163 111-25-250-54010-000 Building Maintenance 7,923 9,261 9,539 10,461 (10,461) 9,539 111-25-250-54011-000 Grounds Maintenance 3,283 4,052 4,173 5,827 (5,827) 4,173 111-25-250-54013-000 Office Equipment Maintenance 1,570 1,529 1,575 1,575 111-25-250-54015-000 Other Maintenance 1,781 1,158 1,192 2,308 (1,500) 2,000 111-25-250-54016-000 Radio maintenance 4,865 3,473 3,577 3,577 102,082 115,747 119,220 18,596 (17,788) 120,028
Continued
2026-27 Proposed Budget June 10, 2026 56
City of Calexico
2026-27 Budget
General Fund Expenditure Detail
2024-25 2025-26
Actual Projection Baseline
Program
Requests Deferrals
Proposed
Budget Notes
2026-27 Proposed Budget
Continued
Contracts/Professional Services
111-25-250-55001-000 Professional Services 3,704 1,365 1,406 48,594 (48,594) 1,406 111-25-250-55016-000 Communications 48,460 50,285 51,794 18,206 (18,206) 51,794 111-25-250-55017-000 Advertising - 858 884 884
111-25-250-55020-000 Community Promotion - - - 2,500 (1,500) 1,000 111-25-250-55024-000 Ambulance Billing Service 243,156 131,250 140,688 140,688 111-25-250-55025-000 Other Operating Contracts 8,909 8,513 8,768 8,768 111-25-250-55025-001 Other Operating Contract-Stryk 88,693 89,000 91,670 91,670 111-25-250-55025-002 Other Operating Contracts 8,461 10,170 10,475 10,475 111-25-250-55025-003 Other Contract-EOS Implement - 1,785 1,839 1,839 111-25-250-55025-004 Other Oper.ContStryker Procare 45,612 22,000 22,660 22,660 111-25-250-55026-000 Live Scan Fees 342 100 103 103
111-25-250-55027-000 IT Software & User Licenses 899 1,158 1,192 1,192 111-25-250-55031-000 Pest Control 1,600 1,389 1,431 500 (131) 1,800 111-25-250-55033-000 Employment Exams 7,789 4,052 4,173 4,173 457,624 321,925 337,082 69,800 (68,431) 338,451
General Liability Insurance
111-25-250-55019-000 Gen Liability Insurance 102,858 102,672 102,672 102,672 102,858 102,672 102,672 - - 102,672
Administration/Office Costs
111-25-250-55500-000 Administration/Office Costs 100 1,273 1,311 1,311 111-25-250-55501-000 Membership Dues 18 2,784 2,867 133 (133) 2,867 111-25-250-55505-000 Travel, conferences & meetings 2,057 3,299 3,398 3,398 111-25-250-55506-000 Training 865 5,000 5,150 4,850 (4,850) 5,150 111-25-250-55510-000 Telephone 2,703 6,367 6,558 6,558
111-25-250-55511-000 Cell Phone 1,450 2,894 2,981 2,981 111-25-250-55512-000 Tuition/Recertification 850 4,746 4,889 4,889 111-25-250-55514-000 Internet/Cable 11,891 6,367 6,558 6,558 19,935 32,731 33,713 4,983 (4,983) 33,713
Capital
111-25-250-56014-000 Machinery & equipment 17,745 - - - 17,745 - - - - -
Total Fire $ 6,910,029 $ 6,621,890 $ 6,881,499 $ 350,839 $ (336,073) $ 6,896,265 2026-27 Proposed Budget June 10, 2026 57

COMMUNITY DEVELOPMENT

PLANNING & BUILDING
2026-27 Budget

PLANNING & BUILDING

MISSION STATEMENT
We are dedicated to ensuring the orderly growth of our community in a sustainable manner that provides economic well-being for all in a clean, healthy environment. We strive to provide streamlined development services in an efficient and courteous manner to attract quality businesses and developments that contribute to a vibrant local economy and a high quality of life for all residents.

DEPARTMENT DESCRIPTION
The Planning & Building Department consists of two divisions: Planning and Building.

Planning Division
The Planning Division administers planning and development of the City’s residential neighbhorhoods, commercial and industrial centers, community parks, and open space areas. Within this framework, the Planning Division provides long-range planning and policy analysis through the preparation, maintenance, and administration of the General Plan and implementation of the Zoning Ordinance and other applicable provisions of the Calexico Municipal Code. The Planning Division is responsible for coordinating development review with other City departments and other local, regional, state, and federal agencies to ensure consistency with local regulations, regional policy, and state and federal laws.

Building Division
The Building Division disseminates information related to construction codes and ordinances, construction materials and methods, state energy conservation requirements and disabled accessibility regulations. This Division performs technical plan review and field inspection services, and coordinates permit approvals with City departments and outside agencies (County Health Department, Calexico Unified School District, and Air Pollution Control District). The Building Division performs plan checks, issues building permits and verifies that work is completed in accordance with codes and state regulations. The Building Division is responsible for compliance with California Title 24 and other state-related mandates governing energy standards and accessibility. The Building Division works collaboratively with the Code Enforcement Division to evaluate substandard structures.
2026-27 Proposed Budget June 10, 2026 58

COMMUNITY DEVELOPMENT

PLANNING & BUILDING
2026-27 Budget

GOALS, OBJECTIVES, & PERFORMANCE MEASURES
Planning Division
• Adopt and receive certification on the 6
th Cyle Housing Element, an eight-year
program outlining goals, policies, and programs to support residential development at all income levels.
• Initiate the procurement of a third-party consultant for the 7th Cycle Housing Element update.
• Complete the Housing Element Rezones Program, upzoning numerous properties throughout the City.
• Complete environmental review for the 2015 General Plan Update and present to City Council for adoption.
• Adopt a By-Right Housing Ordinance and Objective Design Standards for ministerial multifamily and mixed-use projects.
• Prepare the General Plan and Housing Element Annual Progress Report for presentation to the City Council and submittal to the California Department of Housing and Community Development and Office of Planning & Research. • Work in coordination with the City Council and all City departments to comprehensively update the Zoning Ordinance, Subdivision Ordinance and applicable provisions of the Calexico Municipal Code to simplify standards and processes for more efficient and effective implementation that results in streamlined development and higher quality outcomes.
• Continuously seek and apply for grant opportunities that can support the City’s planning efforts.
• Participate in ICTC and SCAG technical working groups to stay up to date on new planning laws and grant opportunities.
• Complete RFP for an online “out-of-the-box” permitting system that will manage and report on the vast majority of processes in the Department including building permits, grading permits, planning discretionary permits, code enforcement cases, and all related inspections.
• Initiate an update to the General Plan Land Use Element and Zoning Ordinance to encourage arts, cultural, and entertainment- oriented uses in Downtown Calexico. • Process land use applications such as Conditional Use Permits, Tentative Maps, Parcel Maps, and Site Plan Review Permits in a timely manner. • Update the Open Space Element in accordance with State law. • Assist with environmental review for Capital Improvement Projects and Community Development Block Grant (CDBG) projects.
• Amend the Cannabis Ordinance and identify additional suitable areas of the City that can support cannabis operations to foster the development of the cannabis industry in Calexico and increase the City’s tax base.
2026-27 Proposed Budget June 10, 2026 59

COMMUNITY DEVELOPMENT

PLANNING & BUILDING
2026-27 Budget
• Assist with the implementation of a new Cannabis Ordinance and processing of corresponding permits.
• Upon completion of the Housing Element Rezone Program and the comprehensive Zoning Ordinance Update, hold workshops on City’s new housing zones and related ordinances with a focus on highlighting potential housing/economic development opportunities to the building industry.
• Coordinate with the City Manager’s Office to complete improvements to the public service counter.
• Finalize improvements to the Planning & Building Department work spaces. • Continue digitizing planning documents.
• Coordinate with the Building Official to identify improvements to the plan check process.
• Continuously review the municipal code for compliance with new State laws and the elimination of code discrepancies.
• Continuously update the Planning & Building Department’s webpages with up-todate information for Planning and Building divisions. • Collaborate with IT to update webpages to make them more user friendly and visually appealing.
• Assist with department mapping needs and craft an Active Projects Map that is kept up to date.
• Maintain GIS data and maps for the Department.
• Work with the Public Works Department and IT on crafting an interactive GIS story map of the City’s development and CIP projects.
• Continue to provide guidance and assistance to the development community on local zoning and planning procedures to ensure the City attracts high-quality development.
• Stay up to date on planning principles and best practices through training opportunities with the American Planning Association, Planetizen, League of California Cities, SCAG, and Institute for Local Governments.

Building
• Provide building plan check and inspections in a timely and courteous manner. • Strive to provide “over-the-counter” plan checks and building permit issuance on simple projects such as fences and minor additions.
• Assist with the roll out and implementation of an online permitting system to take in and process building permit applications electronically. • Receive training and initiate use of a mobile app to manage field inspections. • Assess where local deviations to the building code may be appropriate based on local needs and patterns of development.
2026-27 Proposed Budget June 10, 2026 60

COMMUNITY DEVELOPMENT

PLANNING & BUILDING
2026-27 Budget
• Continue to digitize building permit documents and plans. • Coordinate with IT to add additional server capacity. • Obtain and maintain certifications and stay up to date with building codes and building best practices with training and professional development through California Building Officials (CALBO) and similar entities. 2026-27 Proposed Budget June 10, 2026 61
City of Calexico
2026-27 Budget
General Fund Expenditure Detail
2024-25 2025-26
Actual Projection Baseline
Program
Requests Deferrals
Proposed
Budget Notes
2026-27 Proposed Budget
Planning
Salary and Benefits
111-30-310-51010-000 Regular salaries and earnings $ 131,953 $ 136,994 $ 222,516 $ 23,887 $ (23,887) $ 222,516 111-30-310-51011-000 Overtime 2,146 1,500 1,500 1,500
111-30-310-51012-000 Other earnings 75 - - -
111-30-310-51015-000 Leave Payoff 1,565 - - -
111-30-310-52010-000 Retirement 10,937 10,905 17,645 2,525 (2,525) 17,645 111-30-310-52011-000 OASI (FICA) 9,749 10,480 17,022 1,827 (1,827) 17,022 111-30-310-52012-000 Medical insurance-ISF Contrib 53,363 41,592 49,928 11,927 (11,927) 49,928 111-30-310-52013-000 Worker's comp-ISF Contrib 12,306 13,849 22,402 2,389 (2,389) 22,402 111-30-310-52014-000 Unemployment ins-ISF Contrib 43 692 672 72 (72) 672 111-30-310-52015-000 Life insurance 215 212 318 53 (53) 318 222,353 216,224 332,003 42,681 (42,681) 332,003
111-30-310-52009-000 Retirement- Unfunded Liability 31,830 24,608 40,469 40,469 31,830 24,608 40,469 - - 40,469
Materials/Supplies
111-30-310-53001-000 Materials & supplies 1,120 2,708 2,789 2,789 111-30-310-53017-000 Office supplies 1,477 2,315 2,385 2,385 111-30-310-53019-000 Books, maps and publications - 1,103 1,136 1,136 111-30-310-53020-000 Postage 969 1,354 1,395 1,395
111-30-310-53023-000 Utility payments - Electric 4,102 3,126 3,219 3,219 111-30-310-53034-000 Drinking Water 464 500 515 515
8,132 11,105 11,438 - - 11,438
Repairs/Maintenance
111-30-310-54001-000 Equip Repairs & Maintenance - 868 894 894 111-30-310-54010-000 Building Maintenance - - - -
111-30-310-54013-000 Office Equipment Maintenance 1,090 1,158 1,192 1,192 1,090 2,026 2,087 - - 2,087
Contracts/Professional Services
111-30-310-55001-000 Professional Services 24,164 20,005 20,606 20,606 111-30-310-55001-002 Professional Services-App Proc - 121,082 124,714 124,714 111-30-310-55001-003 Professional Services-App Proc - - - - 111-30-310-55001-004 Professional Services - (119,700) (123,291) (123,291) 111-30-310-55001-005 Professional Services - 119,700 123,291 123,291 111-30-310-55001-006 Professional Services -GP Upda - 300 309 309 111-30-310-55011-000 Attorney fees and retainers 607 - - - 111-30-310-55015-000 Temporary Staffing - 1,736 1,789 1,789 111-30-310-55017-000 Advertising 2,226 3,693 3,804 3,804 111-30-310-55025-000 Other Operating Contracts 397 2,205 2,271 2,271 111-30-310-55026-000 Live Scan Fees 96 100 103 103
111-30-310-55027-000 IT Software & User Licenses - 579 596 596 111-30-310-55031-000 Pest Control - 116 119 119
111-30-310-55033-000 Employment Exams 230 100 103 103
27,719 149,916 154,414 - - 154,414
General Liability Insurance
111-30-310-55019-000 Gen Liability Insurance 11,021 11,001 11,001 11,001 11,021 11,001 11,001 - - 11,001
Administration/Office Costs
111-30-310-55500-000 Administration/Office Costs 809 868 894 894 Continued
2026-27 Proposed Budget June 10, 2026 62
City of Calexico
2026-27 Budget
General Fund Expenditure Detail
2024-25 2025-26
Actual Projection Baseline
Program
Requests Deferrals
Proposed
Budget Notes
2026-27 Proposed Budget
Continued
111-30-310-55501-000 Membership Dues - 979 1,008 1,008
111-30-310-55505-000 Travel, conferences & meetings 60 1,500 1,545 1,545 111-30-310-55506-000 Training 750 1,158 1,192 1,192
111-30-310-55510-000 Telephone 6,947 5,788 5,962 5,962
111-30-310-55511-000 Cell Phone 1,141 579 596 596
111-30-310-55514-000 Internet/Cable - 1,636 1,686 1,686 9,707 12,508 12,883 - - 12,883
Total Planning $ 311,852 $ 427,388 $ 564,294 $ 42,681 $ (42,681) $ 564,294 Engineering
Salary and Benefits
111-30-320-51010-000 Regular salaries and earnings -$ $ 61,016 $ 60,490 $ 60,490 111-30-320-52010-000 Retirement - 4,857 4,797 4,797
111-30-320-52011-000 OASI (FICA) - 4,668 4,627 4,627
111-30-320-52012-000 Medical insurance-ISF Contrib - 15,174 14,507 14,507 111-30-320-52013-000 Worker's comp-ISF Contrib - 6,102 6,049 6,049 111-30-320-52014-000 Unemployment ins-ISF Contrib - 305 181 181 111-30-320-52015-000 Life insurance - 106 106 106
- 92,227 90,757 - - 90,757
111-30-320-52009-000 Retirement- Unfunded Liability 10,610 12,304 13,490 13,490 10,610 12,304 13,490 - - 13,490
Materials/Supplies
111-30-320-53001-000 Materials & supplies - 3,152 3,246 3,246 111-30-320-53010-000 Uniforms Cleaning/Maintenance - - - 500 500 111-30-320-53011-000 Vehicle parts and equipment - 1,447 1,490 1,490 111-30-320-53013-000 Vehicle Fuel & Oil - 1,736 1,789 1,789 111-30-320-53016-000 Computer supplies - 1,042 1,073 1,073 111-30-320-53017-000 Office supplies - 1,199 1,235 1,235 111-30-320-53019-000 Books, maps and publications - 289 298 298 111-30-320-53020-000 Postage - 289 298 298
111-30-320-53023-000 Utility payments - Electric 4,102 3,473 3,577 3,577 111-30-320-53034-000 Drinking Water - - - 250 250
4,102 12,628 13,007 750 - 13,757
Repairs/Maintenance
111-30-320-54001-000 Equip Repairs & Maintenance - 868 894 894 111-30-320-54010-000 Building Maintenance - 174 179 179 111-30-320-54013-000 Office Equipment Maintenance 1,089 4,920 5,068 5,068 1,089 5,962 6,141 - - 6,141
Contracts/Professional Services
111-30-320-55001-000 Professional Services 10,550 12,734 13,116 46,884 (45,000) 15,000 111-30-320-55013-000 Engineer & plan fees & chrges - - - - 111-30-320-55014-000 Other Profess Fee & Charges - 579 596 596 111-30-320-55017-000 Advertising 300 695 715 715
111-30-320-55025-000 Other Operating Contracts 150 2,315 2,385 2,385 111-30-320-55027-000 IT Software & User Licenses - 2,894 2,981 9,019 12,000 111-30-320-55031-000 Pest Control - 29 30 30
Continued
2026-27 Proposed Budget June 10, 2026 63
City of Calexico
2026-27 Budget
General Fund Expenditure Detail
2024-25 2025-26
Actual Projection Baseline
Program
Requests Deferrals
Proposed
Budget Notes
2026-27 Proposed Budget
Continued
111-30-320-55033-000 Employment Exams - 232 238 238
11,000 19,477 20,061 55,903 (45,000) 30,964
General Liability Insurance
111-30-320-55019-000 Gen Liability Insurance 3,673 3,667 3,667 3,667 3,673 3,667 3,667 - - 3,667
Administration/Office Costs
111-30-320-55500-000 Administration/Office Costs 81 232 238 238 111-30-320-55501-000 Membership Dues - 463 477 477
111-30-320-55505-000 Travel, conferences & meetings - 579 596 596 111-30-320-55506-000 Training - 1,158 1,192 1,192
111-30-320-55510-000 Telephone 1,234 2,894 2,981 2,981
111-30-320-55511-000 Cell Phone 378 1,479 1,523 1,523
111-30-320-55514-000 Internet/Cable 760 1,736 1,789 1,789 2,453 8,540 8,797 - - 8,797
Total Engineering $ 32,926 $ 154,805 $ 155,919 $ 56,653 $ (45,000) $ 167,572 Building
Salary and Benefits
111-30-330-51010-000 Regular salaries and earnings $ 244,868 $ 236,276 $ 177,581 $ 23,887 $ (23,887) $ 177,581 111-30-330-51011-000 Overtime 13,923 5,400 5,400 - 5,400 111-30-330-51012-000 Other earnings 874 1,150 1,150 - 1,150 111-30-330-51015-000 Leave Payoff 1,565 - - - -
111-30-330-52010-000 Retirement 23,630 20,800 16,104 2,525 (2,525) 16,104 111-30-330-52011-000 OASI (FICA) 18,883 18,075 13,585 1,827 (1,827) 13,585 111-30-330-52012-000 Medical insurance-ISF Contrib 74,082 52,193 39,793 11,927 (11,927) 39,793 111-30-330-52013-000 Worker's comp-ISF Contrib 27,101 24,283 18,413 2,389 (2,389) 18,413 111-30-330-52014-000 Unemployment ins-ISF Contrib 84 1,214 552 72 (72) 552 111-30-330-52015-000 Life insurance 303 318 212 53 (53) 212 405,314 359,709 272,790 42,681 (42,681) 272,790
111-30-330-52009-000 Retirement- Unfunded Liability 53,050 36,912 26,979 26,979 53,050 36,912 26,979 - - 26,979
Materials/Supplies
111-30-330-53001-000 Materials & supplies 838 5,013 5,163 5,163 111-30-330-53010-000 Uniforms Cleaning/Maintenance - 3,597 3,705 3,705 111-30-330-53011-000 Vehicle parts and equipment 693 3,886 4,003 4,003 111-30-330-53013-000 Vehicle Fuel & Oil (225) 7,718 7,949 7,949 111-30-330-53016-000 Computer supplies - 868 894 - 894
111-30-330-53017-000 Office supplies 1,554 3,308 3,407 3,407 111-30-330-53019-000 Books, maps and publications - 868 894 894 111-30-330-53020-000 Postage 645 2,024 2,085 2,085
111-30-330-53023-000 Utility payments - Electric 4,102 4,052 4,173 4,173 111-30-330-53026-000 Equipment-Small/Non-Capitalize - - - - 111-30-330-53027-000 Awards/Trophies - 2,205 2,271 2,271 111-30-330-53030-000 Cleaning Supplies 635 868 894 894
111-30-330-53034-000 Drinking Water 464 500 515 515
8,705 34,906 35,953 - - 35,953
Continued
2026-27 Proposed Budget June 10, 2026 64
City of Calexico
2026-27 Budget
General Fund Expenditure Detail
2024-25 2025-26
Actual Projection Baseline
Program
Requests Deferrals
Proposed
Budget Notes
2026-27 Proposed Budget
Continued
Repairs/Maintenance
111-30-330-54001-000 Equip Repairs & Maintenance - 3,308 3,407 3,407 111-30-330-54010-000 Building Maintenance - 579 596 596 111-30-330-54013-000 Office Equipment Maintenance 4,343 4,410 4,542 4,542 4,343 8,296 8,545 - - 8,545
Contracts/Professional Services
111-30-330-55001-000 Professional Services 24,806 26,047 26,828 26,828 111-30-330-55015-000 Temporary Staffing 34,217 28,892 29,758 29,758 111-30-330-55017-000 Advertising 210 4,410 4,542 4,542
111-30-330-55025-000 Other Operating Contracts 150 579 596 596 111-30-330-55026-000 Live Scan Fees 32 - - -
111-30-330-55027-000 IT Software & User Licenses - 579 596 596 111-30-330-55031-000 Pest Control - 116 119 119
59,416 60,621 62,440 - - 62,440
General Liability Insurance
111-30-330-55019-000 Gen Liability Insurance 18,367 14,667 7,334 7,334 18,367 14,667 7,334 - - 7,334
Administration/Office Costs
111-30-330-55500-000 Administration/Office Costs 2,714 3,472 3,577 3,577 111-30-330-55501-000 Membership Dues 200 926 954 954
111-30-330-55505-000 Travel, conferences & meetings 2,207 8,103 8,346 8,346 111-30-330-55506-000 Training 3,043 1,736 1,789 1,789
111-30-330-55510-000 Telephone - 1,158 1,192 1,192
111-30-330-55511-000 Cell Phone 536 347 358 358
111-30-330-55514-000 Internet Cable - 1,736 1,789 1,789 111-30-330-55517-000 Abandoned Properties-Clean Up 5,513 5,788 5,962 5,962 14,213 23,268 23,966 - - 23,966
Total Building $ 563,408 $ 538,380 $ 438,007 $ 42,681 $ (42,681) $ 438,007 Total Planning/Building/Engineering $ 908,186 $ 1,120,573 $ 1,158,220 $ 142,014 $ (130,361) $ 1,169,874 2026-27 Proposed Budget June 10, 2026 65

PUBLIC WORKS DEPARTMENT
2026-27 Budget

Mission Statement
The mission of the Public Works Department is to provide sustainable vital infrastructure (airport, engineering, wastewater, water, solid waste, streets, and transit) by delivering smart, cost-effective, eco-resilient solutions and continuous binational partnership for a thriving border community and for its generations to come.

Department Description
The City of Calexico Public Works Department supervises the Calexico International Airport, Engineering, Fleet, Facility Maintenance, Streets, Wastewater Treatment and Collection, Water Treatment and Distribution, Solid Waste and Transit.

Public Works is responsible for providing and maintaining the City’s infrastructure, securing City funding, as well as continuously searching and applying for local, State and Federal grants for designing and overseeing construction of vital projects, implements and coordinates specific comprehensive programs dealing with solid waste management, and related issues. This involves very close coordination among public and private sectors and monitoring and evaluation of programs in operation. The department is also responsible for City’s compliance with all Federal, State and Local laws for each of its divisions. It is also responsible for the effective functioning and ongoing upkeep (monitoring, upgrading, repairing, replacing and planning) of sewers and water systems. In addition, oversee the control of water pollution, water conservation programs, recycling initiative and continuous binational coordination with numerous agencies for improving water flowing along New River.
2026-27 Proposed Budget June 10, 2026 66

PUBLIC WORKS DEPARTMENT
2026-27 Budget
Goals, Objectives and Performance Measures
Public Works Administration
Playing as the central nervous system of the Public Works Department, the Administration team’s primary objectives include:

1. Strategic Planning: Establishing long-term departmental goals, infrastructure policies, and capital improvement programs.

2. Financial Management: Overseeing the department's budget, allocating project funds, managing grants, and tracking expenditures.

3. Resource Deployment: Coordinating personnel, vehicles, and equipment across sub-divisions like road maintenance, utilities, and engineering.

4. Regulatory Compliance: Ensuring all municipal engineering, construction, and environmental projects strictly follow local, state, and federal statutes.

5. Contract Administration: Managing competitive bidding processes and overseeing legal contracts with private construction entities.

6. Update and Implement Various Policies: Specifically pertaining to the health and well-being of Public Works employees.

7. Continue Providing Training to Public Works Employees: Emphasis in heat illness prevention, lock out/block out, and hazardous communication program.

8. Continue overseeing the Adopt-A-Green Program.

Engineering
The primary objective of the Engineering Division is to execute the municipal General Plan Goals and Policies and the Capital Improvement Plan (CIP) to ensure public safety and orderly community growth include:

1. Continuously working on Five Year Street Overlay Improvement Project.

2. Continue applying and securing Large-Scale Federal/State Grant Funds for Capital Improvement Program.

3. Continue reviewing and processing Encroachment Permits. 2026-27 Proposed Budget June 10, 2026 67

PUBLIC WORKS DEPARTMENT
2026-27 Budget

4. Creating and/or reviewing Traffic Control Plans to verify public safety during development phases.

5. Conducts rigorous construction inspection of new commercial, residential, and industrial projects to verify compliance with local laws and regulations.

6. Checking third-party Right-of-Way compliance for the installation of sidewalks, traffic signals, curbs, and gutters to ensure they match City's code requirements Calexico International Airport
The core mandate of the Airport Division is to provide and ensure a safe environment and reliable services to those who travel by aircraft, privately and/or commercially, at the Calexico International Airport (CXL).

1. Ensuring all local aeronautical activity conforms to current Federal Aviation Administration (FAA) regulations.

2. Safeguarding the public and enforcing strict safety protocols for all pilots, aircraft mechanics, and visitors using the facilities

3. Continue requesting Federal/State funds for Airport Improvement Projects.

4. Continue providing daily fuel sales, maintenance and operations.

5. Continue applying and obtaining Federal/State funds for Airport Capital Improvement Program.
2026-27 Proposed Budget June 10, 2026 68

PUBLIC WORKS DEPARTMENT
2026-27 Budget
Parks System
Parks Division is responsible for the continuous cleanup, maintenance, and environmental upkeep of all city-owned recreational lands and municipal green spaces managing over 132 total acres of property with 15 City Parks, 7 Baseball Fields, 27 Green Areas & Medians, 6 City Facilities & 4 Parking Lots, including:

1. Supporting community activities and sports league programming by handling physical labor and asset management.

2. Maintaining safety padding, play structures, fences, walkways, and both tennis and basketball courts at all Playgrounds and Courts.

3. Fixing water links and handling restroom building maintenance.

4. Replacing and upgrading Park Lighting Systems to improve security and visibility for evening park usage

5. Eliminate all brown spots in all parks and green space areas.

6. Install automatic sprinkler systems and controller boxes in parks and green spaced where they are currently absent.

7. Develop and implement a tree inspection and maintenance program.

8. Develop a formal park inspection program and park inspection check list and maintain these records in a formal way.

9. Address the homeless in parks with the assistance of Police Dept. and other City departments.

10. Continue providing park maintenance which includes cutting grass, trimming trees, cleaning bathrooms, picking-up trash, etc.
2026-27 Proposed Budget June 10, 2026 69

PUBLIC WORKS DEPARTMENT
2026-27 Budget
Streets System
The primary responsibility of the Streets Division is to provide the safest, cleanest municipal streets, sidewalks, alleys, and public rights-of-way for drivers and pedestrians, including:

1. Filling potholes, sealing asphalt cracks, and executing localized roadway patches as part of the Pavement Preservation.

2. As budget permits, the Sidewalk and Alley Maintenance Program repairs damaged city sidewalk panels and levels municipal alleys to eliminate tripping hazards.

3. Inspect all routes for signage and pavement markings using a check list to identify hazards.

4. Continue conducting street light audit for repair and maintenance.

5. Replace faded City street sign and traffic control devices.

Transit

1. Continue working with Imperial County Transportation Commission (ICTC) on transit and transportation issues.

Solid Waste

1. Monitor the activities of the City’s solid waste contractor to ensure that the contract provisions in the Solid Waste Agreement are fully implemented.

2026-27 Proposed Budget June 10, 2026 70

PUBLIC WORKS DEPARTMENT
2026-27 Budget

2. Continue working with the City’s solid waste contractor to ensure that the provisions of AB939, AB1826 and SB1383 are implemented and proper reporting to State is taking place.

Wastewater System
This division manages its wastewater operations through two highly specialized groups:
the Wastewater Treatment Division and the Wastewater Collection Maintenance Division.

Together, their primary objective is to manage the clean collection, transport, and treatment of all municipal waterborne waste to protect the environment while strictly following state and federal laws, which include:

1. Maintaining an extensive system of underground sewer mains and lateral pipes ranging from 6 to 30 inches in diameter, routinely hydro-jetting, flushing, and removing debris or grease blocks from main lines to maintain an uninterrupted flow to the treatment facility

2. Managing a facility that features a dual-system setup to handle biological processing: an Activated Sludge Treatment System with a design capacity of 2.5 million gallons per day (MGD), and an Aerated Lagoon Treatment System with a design capacity of 1.8 MGD.

3. Its Laboratory conducts daily water quality control testing, maintaining regulatory records, and monitoring treatment equipment to avoid environmental violations.

Also replace the equipment as needed.

4. Managing, processing, separating, and arranging the legal haul-away of solid sewage sludge and organic grit left over from the filtration stages.

5. Continue overseeing the Construction Phase of Wastewater Treatment Plant Improvements Expansion Project.

6. Replace outdated and deteriorated equipment at the Wastewater Treatment Plant.

7. Installing new and maintain/upgrading sewer lift stations.

8. Continue providing daily maintenance and operation at Wastewater Treatment Plant and Wastewater Collection system.
2026-27 Proposed Budget June 10, 2026 71

PUBLIC WORKS DEPARTMENT
2026-27 Budget
Water System
The objective of the Water Division is to strategically provide a reliable, cost-effective supply of high-quality potable water in full compliance with all local, state, and federal regulatory mandates through several primary operations:

1. For raw water procurement and storage, this division maintains close cooperation with the Imperial Irrigation District (IID) to import surface water 80 miles from the Colorado River via the All-American Canal.

2. It operates a heavy-volume 25-million-gallon raw water reservoir. Water is pumped from the canal diversion point into this reservoir through a 42-inch transmission pipeline.

3. Operates a specialized, conventional 14-million-gallon-per-day (MGD) surface water treatment plant. Shift operators control a strict mechanical and chemical purifying process.
i) Routes raw water through two high-capacity up-flow clarifiers to remove silt and suspended solids.
ii) Filtrates water through deep filter beds to remove microscopic particles. iii) Disinfects water using regulated chlorine dosing to eliminate harmful pathogens prior to entering the city's distribution network.
iv) Operates massive high-service pumps to artificially push water through 75 miles of local pipelines to keep customer taps flowing safely. 2026-27 Proposed Budget June 10, 2026 72

PUBLIC WORKS DEPARTMENT
2026-27 Budget
v) Keeps the Water Treatment Plant open 24 hours a day, 365 days a year to handle unforeseen infrastructure failures.

4. Continue providing distribution maintenance of dead-end flushing and exercising the valves within the City’s Water Distribution System.

5. Continue providing daily maintenance of both Water Treatment Plant and Water Distribution system.
2026-27 Proposed Budget June 10, 2026 73
City of Calexico
2026-27 Budget
General Fund Expenditure Detail
2024-25 2025-26
Actual Projection Baseline
Program
Requests Deferrals
Proposed
Budget Notes
2026-27 Proposed Budget
Public Works Administration
Salary and Benefits
111-40-410-51010-000 Regular salaries and earnings $ 117,892 $ 213,432 $ 223,929 $ 223,929 111-40-410-51011-000 Overtime 73 4,300 4,300 4,300
111-40-410-51012-000 Other earnings 721 450 450 450
111-40-410-51016-000 Sick leave buyback 973 3,000 3,000 3,000 111-40-410-51017-000 Vacation leave buyback 851 - - -
111-40-410-52010-000 Retirement 17,668 18,771 16,972 16,972 111-40-410-52011-000 OASI (FICA) 8,944 16,328 17,131 17,131 111-40-410-52012-000 Medical insurance-ISF Contrib 12,454 50,564 36,185 36,185 111-40-410-52013-000 Worker's comp-ISF Contrib 13,978 25,514 26,780 26,780 111-40-410-52014-000 Unemployment ins-ISF Contrib 38 1,106 695 695 111-40-410-52015-000 Life insurance 176 249 249 249
111-40-410-52018-000 Health Allowance Benefit 4,634 - - - 178,402 333,714 329,692 - - 329,692
111-40-410-52009-000 Retirement- Unfunded Liability 60,476 35,189 38,580 38,580 60,476 35,189 38,580 - - 38,580
111-40-410-52040-000 Interfund Reimb - Sal/Benefits - - - - 111-40-410-52040-055 Interfund Reimb - Sal/Benefits (15,773) (49,910) (57,216) (57,216) 111-40-410-52040-059 Interfund Reimb-CIP Admin (87,094) - - - (102,867) (49,910) (57,216) - - (57,216)
Materials/Supplies
111-40-410-53001-000 Materials & supplies 2,304 3,216 3,313 1,687 (1,687) 3,313 111-40-410-53010-000 Uniforms Cleaning/Maintenance - 1,343 1,383 1,117 (1,117) 1,383 111-40-410-53011-000 Vehicle parts and equipment 77 1,158 1,192 1,192 111-40-410-53013-000 Vehicle Fuel & Oil 694 1,736 1,789 1,789 111-40-410-53016-000 Computer supplies - 2,026 2,087 1,913 (1,913) 2,087 111-40-410-53017-000 Office supplies 1,731 7,525 7,750 7,750 111-40-410-53019-000 Books, maps and publications - 579 596 596 111-40-410-53020-000 Postage 255 289 298 298
111-40-410-53023-000 Utility payments - Electric 19,326 33,075 34,067 34,067 111-40-410-53025-000 Utility payments - Water - 2,974 2,203 2,203 111-40-410-53027-000 Awards/Trophies - 551 568 568
111-40-410-53030-000 Cleaning supplies - 1,158 1,192 1,192 111-40-410-53034-000 Drinking Water - - - 500 500
24,387 55,630 56,439 5,218 (4,718) 56,939
Repairs/Maintenance
111-40-410-54001-000 Equip Repairs & Maintenance 1,036 1,158 1,192 1,192 111-40-410-54010-000 Building Maintenance 520 926 954 3,046 (2,000) 2,000 111-40-410-54013-000 Office Equipment Maintenance 3,127 2,026 2,087 1,413 (61) 3,439 111-40-410-54020-000 Janitorial - 1,158 1,192 1,192
4,683 5,267 5,425 4,459 (2,061) 7,823
Contracts/Professional Services
111-40-410-55001-000 Professional Services 4,937 10,499 10,814 10,814 111-40-410-55015-000 Temporary Staffing - - - 58,100 (58,100) - 111-40-410-55016-000 Communications 5,747 5,788 5,962 5,962 111-40-410-55017-000 Advertising - 2,894 2,981 2,981
111-40-410-55025-000 Other Operating Contracts 806 1,736 1,789 1,789 111-40-410-55026-000 Live Scan Fees 96 289 298 202 (202) 298 111-40-410-55027-000 IT Services & User Licenses - 1,158 1,192 1,192 Continued
2026-27 Proposed Budget June 10, 2026 74
City of Calexico
2026-27 Budget
General Fund Expenditure Detail
2024-25 2025-26
Actual Projection Baseline
Program
Requests Deferrals
Proposed
Budget Notes
2026-27 Proposed Budget
Continued
111-40-410-55028-000 Alarm/Security - 984 1,014 1,014
111-40-410-55031-000 Pest Control 1,188 1,158 1,192 1,192 111-40-410-55033-000 Employment Exam 840 232 238 262 (262) 238 13,614 24,738 25,480 58,563 (58,563) 25,480
General Liability Insurance
111-40-410-55019-000 Gen Liability Insurance 85,262 87,528 87,528 87,528 85,262 87,528 87,528 - - 87,528
Administration/Office Costs
111-40-410-55501-000 Membership Dues 18,524 20,808 21,433 21,433 111-40-410-55505-000 Travel, conferences & meetings - 1,158 1,192 1,192 111-40-410-55506-000 Training - 1,131 1,165 1,165
111-40-410-55510-000 Telephone 13,651 13,892 14,308 14,308 111-40-410-55511-000 Cell Phone 703 578 595 595
111-40-410-55514-000 Internet/Cable - 521 537 537
32,878 38,088 39,230 - - 39,230
Capital
111-40-410-56014-000 Machinery & equipment - 8,000 - -
- - - - -
Total Public Works Administration $ 296,835 $ 530,244 $ 525,159 $ 68,241 $ (65,343) $ 528,057 Streets
Salary and Benefits
111-40-413-52040-000 Interfund Reim - Gas Tax $ 304,000 $ 20,000 $ 20,000 $ 20,000 111-40-413-52040-066 Interfund Reimb - Sal/Benefits - - - - 304,000 20,000 20,000 - - 20,000
Total Streets $ 304,000 $ 20,000 $ 20,000 -$ -$ $ 20,000 Fleet
Salary and Benefits
111-40-414-51010-000 Regular salaries and earnings $ 57,275 $ 75,689 $ 75,118 $ 75,118 111-40-414-51011-000 Overtime 988 3,000 3,000 3,000
111-40-414-51012-000 Other earnings 612 3,050 3,050 3,050 111-40-414-51015-000 Leave Payoff 4,952 - - -
111-40-414-51016-000 Sick leave buyback 566 1,600 1,600 1,600 111-40-414-51092-000 Budget Amendment - COLA - - - -
111-40-414-52010-000 Retirement 4,954 6,474 6,398 6,398 111-40-414-52011-000 OASI (FICA) 4,646 6,375 6,332 6,332 111-40-414-52012-000 Medical insurance-ISF Contrib 18,805 28,062 26,829 26,829 111-40-414-52013-000 Worker's comp-ISF Contrib 6,855 7,972 7,904 7,904 111-40-414-52014-000 Unemployment ins-ISF Contrib 19 476 282 282 111-40-414-52015-000 Life insurance 99 142 142 142
99,770 132,841 130,653 - - 130,653
111-40-414-52009-000 Retirement- Unfunded Liability 17,825 16,487 18,076 18,076 17,825 16,487 18,076 - - 18,076
Continued
2026-27 Proposed Budget June 10, 2026 75
City of Calexico
2026-27 Budget
General Fund Expenditure Detail
2024-25 2025-26
Actual Projection Baseline
Program
Requests Deferrals
Proposed
Budget Notes
2026-27 Proposed Budget
Continued
Materials/Supplies
111-40-414-53001-000 Materials & supplies 7,390 5,975 6,154 2,346 (2,346) 6,154 111-40-414-53010-000 Uniforms Cleaning/Maintenance 2,522 1,389 1,431 1,069 (1,069) 1,431 111-40-414-53011-000 Vehicle parts and equipment 438 7,718 7,949 7,949 111-40-414-53013-000 Vehicle Fuel & Oil 267 2,205 2,271 2,271 111-40-414-53017-000 Office supplies 10 551 568 568
111-40-414-53023-000 Utility payments - Electric - 2,315 2,385 2,385 111-40-414-53025-000 Utility payments - Water - 3,681 6,061 6,061 111-40-414-53027-000 Awards/Trophies 160 - - -
111-40-414-53035-000 Disposal Hazardous Materials 733 1,158 1,192 1,192 11,520 24,992 28,012 3,415 (3,415) 28,012
Repairs/Maintenance
111-40-414-54001-000 Equip Repairs & Maintenance 2,054 2,500 2,575 2,575 111-40-414-54010-000 Building Maintenance - 1,129 1,163 - 1,163 2,054 3,629 3,738 - - 3,738
Contracts/Professional Services
111-40-414-55001-000 Professional Services - 2,315 2,385 72,000 (72,000) 2,385 111-40-414-55017-000 Advertising - 174 179 179
111-40-414-55026-000 Live Scan Fees - 58 60 60
111-40-414-55033-000 Employment Exams - 608 626 626
- 3,155 3,249 72,000 (72,000) 3,249
Administration/Office Costs
111-40-414-55501-000 Membership Dues 839 1,158 1,192 1,192 111-40-414-55503-000 Permit fees - 1,216 1,252 1,252
111-40-414-55506-000 Training - 579 596 596
111-40-414-55510-000 Telephone 214 347 357 357
1,053 3,299 3,398 - - 3,398
Total Fleet $ 132,222 $ 184,403 $ 187,126 $ 75,415 $ (75,415) $ 187,126 Parks
Salary and Benefits
111-40-416-51010-000 Regular salaries and earnings $ 161,106 $ 235,050 $ 223,636 $ 122,348 $ (122,348) $ 223,636 111-40-416-51011-000 Overtime 1,029 2,200 2,200 2,200
111-40-416-51012-000 Other earnings 2,837 3,000 3,000 3,000 111-40-416-51015-000 Leave Payoff 2,152 - - -
111-40-416-52010-000 Retirement 14,166 20,037 18,881 9,702 (9,702) 18,881 111-40-416-52011-000 OASI (FICA) 12,266 18,379 17,506 9,360 (9,360) 17,506 111-40-416-52012-000 Medical insurance-ISF Contrib 42,991 70,118 90,418 70,148 (70,148) 90,418 111-40-416-52013-000 Worker's comp-ISF Contrib 19,217 24,025 22,884 12,235 (12,235) 22,884 111-40-416-52014-000 Unemployment ins-ISF Contrib 53 1,201 687 367 (367) 687 111-40-416-52015-000 Life insurance 355 529 529 318 (318) 529 111-40-416-52018-000 Health Allowance Benefit 2,193 2,187 - - - 258,364 376,726 379,740 224,477 (224,477) 379,740
111-40-416-52009-000 Retirement- Unfunded Liability 53,050 61,520 67,448 67,448 53,050 61,520 67,448 - - 67,448
Continued
2026-27 Proposed Budget June 10, 2026 76
City of Calexico
2026-27 Budget
General Fund Expenditure Detail
2024-25 2025-26
Actual Projection Baseline
Program
Requests Deferrals
Proposed
Budget Notes
2026-27 Proposed Budget
Continued
Materials/Supplies
111-40-416-53001-000 Materials & supplies 14,392 30,000 30,900 30,900 111-40-416-53010-000 Uniforms Cleaning/Maintenance 4,532 5,000 5,150 5,150 111-40-416-53011-000 Vehicle parts and equipment 3,820 16,538 17,034 17,034 111-40-416-53013-000 Vehicle Fuel & Oil 18,649 28,665 29,525 29,525 111-40-416-53017-000 Office supplies 794 579 596 596
111-40-416-53020-000 Postage - 116 119 119
111-40-416-53023-000 Utility payments - Electric 52,636 60,001 61,801 61,801 111-40-416-53+B1383025Utility payments - Water 323,549 200,000 249,858 249,858 111-40-416-53035-000 Disposal Hazardous Materials 165 1,158 1,192 1,192 418,538 342,055 396,175 - - 396,175
Repairs/Maintenance
111-40-416-54001-000 Equip Repairs & Maintenance 2,803 10,499 10,814 10,814 111-40-416-54010-000 Building Maintenance 250 4,052 4,173 4,173 111-40-416-54012-000 Lighting Maintenance 1,643 3,473 3,577 3,577 111-40-416-54015-000 Other Maintenance - 7,409 7,631 7,631 111-40-416-54017-000 Park Maintenance 7,618 34,729 35,771 35,771 111-40-416-54017-002 Carmen Estrada Field - 15,000 15,450 15,450 111-40-416-54017-003 Crummett Park (003) - 10,000 10,300 10,300 111-40-416-54017-004 Daniel Gutierrez Field (004) - 15,000 15,450 15,450 111-40-416-54017-005 Rodriguez Park & Field (005) - 15,000 15,450 15,450 111-40-416-54017-006 Nosotros Park & Field (006) - 15,000 15,450 15,450 111-40-416-54017-007 Alex Rivera & Legion Field - 15,000 15,450 15,450 111-40-416-54017-008 New River Parkway (008) - 20,000 20,600 20,600 12,315 165,162 170,116 - - 170,116
Contracts/Professional Services
111-40-416-55001-000 Professional Services 1,087 17,827 18,362 - 18,362 111-40-416-55015-000 Temporary Staffing 69,433 95,001 97,851 70,889 (70,889) 97,851 111-40-416-55017-000 Advertising - 116 119 119
111-40-416-55026-000 Live Scan Fees 160 116 119 119
111-40-416-55031-000 Pest Control 400 579 596 596
111-40-416-55033-000 Employment Exams - 695 715 715
71,079 114,333 117,763 70,889 (70,889) 117,763
Administration/Office Costs
111-40-416-55501-000 Membership Dues - 1,158 1,192 1,192 111-40-416-55503-000 Permit fees - 1,158 1,192 1,192
111-40-416-55507-000 Bank Fees - Late fees - 58 60 60
- 2,373 2,444 - - 2,444
Total Parks $ 813,346 $ 1,062,169 $ 1,133,687 $ 295,366 $ (295,366) $ 1,133,687 Facilities
Salary and Benefits
111-40-420-51010-000 Regular salaries and earnings $ 54,619 $ 57,132 $ 57,132 $ 95,181 $ (95,181) $ 57,132 111-40-420-51011-000 Overtime 107 700 700 - 700
111-40-420-51012-000 Other earnings 783 600 600 - 600
111-40-420-52010-000 Retirement 4,338 5,822 5,816 9,689 (9,689) 5,816 111-40-420-52011-000 OASI (FICA) 3,958 4,470 4,470 7,281 (7,281) 4,470 Continued
2026-27 Proposed Budget June 10, 2026 77
City of Calexico
2026-27 Budget
General Fund Expenditure Detail
2024-25 2025-26
Actual Projection Baseline
Program
Requests Deferrals
Proposed
Budget Notes
2026-27 Proposed Budget
Continued
111-40-420-52012-000 Medical insurance-ISF Contrib 26,250 24,458 23,383 46,765 (46,765) 23,383 111-40-420-52013-000 Worker's comp-ISF Contrib 6,494 7,012 7,012 11,422 (11,422) 7,012 111-40-420-52014-000 Unemployment ins-ISF Contrib 18 292 175 286 (286) 175 111-40-420-52015-000 Life insurance 106 106 106 212 (212) 106 96,674 100,592 99,394 170,836 (170,836) 99,394
111-40-420-52009-000 Retirement- Unfunded Liability 10,610 12,304 13,490 13,490 10,610 12,304 13,490 - - 13,490
Materials/Supplies
111-40-420-53001-000 Materials & supplies 1,841 20,000 20,600 20,600 111-40-420-53010-000 Uniforms Cleaning/Maintenance - 3,601 3,709 3,709 111-40-420-53011-000 Vehicle parts and equipment - 1,389 1,431 1,431 111-40-420-53013-000 Vehicle Fuel & Oil 267 1,736 1,789 1,789 111-40-420-53025-000 Utility payments - Water 6,026 - - - 111-40-420-53035-000 Disposal Hazardous Materials 165 1,681 1,732 1,732 8,299 28,408 29,260 - - 29,260
Repairs/Maintenance
111-40-420-54001-000 Equip Repairs & Maintenance 2,285 4,961 5,110 5,110 111-40-420-54010-000 Building Maintenance 585 5,788 5,962 5,962 111-40-420-54012-000 Lighting Maintenance - 1,158 1,192 1,192 111-40-420-54019-000 Grafitti Program 1,575 1,158 1,192 94,808 (93,000) 3,000 111-40-420-54020-000 Janitorial - 451 465 465
4,445 13,516 13,922 94,808 (93,000) 15,730
Contracts/Professional Services
111-40-420-55001-000 Professional Services 1,053 1,736 1,789 1,789 111-40-420-55025-000 Other Operating Contracts - 8,309 8,559 8,559 111-40-420-55030-000 Cleaning supplies - 463 477 477
111-40-420-55031-000 Pest Control 2,797 2,315 2,385 7,615 (5,000) 5,000 111-40-420-55033-000 Employment Exams - 232 238 238
3,850 13,056 13,447 7,615 (5,000) 16,062
Administration/Office Costs
111-40-420-55503-000 Permit fees 6,321 6,589 6,787 6,787 6,321 6,589 6,787 - - 6,787
Total Facilities $ 130,199 $ 174,465 $ 176,299 $ 273,259 $ (268,836) $ 180,722 Old City Hall
Repairs/Maintenance
111-40-421-54010-000 Building Maintenance $ 9,692 $ 38,202 $ 39,348 $ 39,348 111-40-421-54011-000 Ground Maintenance - 1,204 1,240 1,240 111-40-421-54012-000 Lighting Maintenance - 2,894 2,981 2,981 9,692 42,300 43,569 - - 43,569
Contracts/Professional Services
111-40-421-55025-000 Other Operating Contracts - 10,808 11,132 11,132 $ 9,692 $ 53,107 $ 54,701 -$ -$ $ 54,701
New River
Contracts/Professional Services
111-40-422-55025-000 New River-Other Operating Con $ 100,000 $ 100,000 $ 100,000 $ 100,000 Total Public Works $ 1,786,294 $ 2,124,388 $ 2,196,972 $ 712,281 $ (704,960) $ 2,204,293 2026-27 Proposed Budget June 10, 2026 78

COMMUNITY SERVICES DEPARTMENT
Camarena Memorial Library
2026-27 Budget
Mission Statement
The Camarena Memorial Library provides resources to meet the educational, recreational, informational, and cultural needs of the community to encourage life-long learning and the pursuit of knowledge. Traditional and innovative library services, including the latest technology, are offered in a friendly, welcoming atmosphere, which reflects the unique border community of Calexico.

Department Description
The CAMARENA MEMORIAL LIBRARY offers a great variety of free programs for the whole family including baby time, Storytime, puzzle day, LEGO brick play, STEAM Lab, family movie times, sensory programs, paint and ARTsy days for school-aged children, teen programs, parent/child workshops, adult book clubs, adult and family literacy services, school visits, summer reading programs and family nights. We continue to facilitate the process of obtaining a library card via email, so that Imperial Valley residents may have access to the library’s collection and online resources. Wi-fi continues to be available 24/7. In an effort to continue fostering community interaction, we collaborate with other agencies and host special programming activities where community agencies bring information and resources, author visits, and provide lunch and snacks for children 1-18. We are always looking to take advantage of resources provided by the California State Library to augment our services. For your convenience library hours are as follows:

Monday-Thursday 12:00-7:00 pm
Friday 10:00-5:00 pm
2026-27 Proposed Budget June 10, 2026 79

COMMUNITY SERVICES DEPARTMENT
Camarena Memorial Library
2026-27 Budget
The CARNEGIE TECHNOLOGY CENTER is a branch of the library. The center is equipped with computers and a sitting room for homework and tutoring assistance. It is also a resource for city departments since meetings and training courses take place here. This center is home for English as a Second Language classes and U.S.

Citizenship preparation classes offered by the library. We offer a weekly computer class where members of the public can learn basic computer skills. We also offer an ARTsy adult activity along with a Bingo activity for adults. We partner with the Small Business Development Center. They bring their expertise to train community members who are interested in opening a new business. Workshops have been established. We are working with the Imperial Valley College to create a partnership which will bring additional English as a Second Language classes to our residents.

Service Efforts and Accomplishments
▪ The library’s parking lot reconstruction project was completed. ▪ The landscape of the library has been improved. Additional trees were planted this year.
▪ The library produces a monthly calendar of activities to inform the public about its daily offerings and a complete schedule for their summer reading program offerings.
▪ Thanks to the partnership with the Calexico Unified School District, a daily meal is available to children ages 1-18 during the whole year. An average of 40 kids and teens take advantage of this service daily.
▪ This summer, the California State Library granted funding for the Lunch at the Library program. We will provide books, craft activities and cooking classes for kids among other amenities during the summer.
▪ The library participated in the annual Kids n’ Badges program offered by the Calexico Police Department. A goodie bag with books, crafts, materials and resource information was given to the participating children and teens. We also participated in their first National Night Out.
▪ Participated in the City’s Christmas Tree Lighting Ceremony. This created an opportunity of bringing the library into the community. ▪ Partnered with Smile Dental Services and offered a free dental check-up to 14 individuals.
▪ The library also participated in the Fire Department’s Fire Prevention Program.

Books and library resources were provided to those in attendance. ▪ Began offering a Kids Book Club.
▪ A family night is a fun event offered to families with children 0-12 years of age.

Children and parents get to do craft activities, play games, listen to books read by a community member, participate in a raffle, and have a wonderful time! Each 2026-27 Proposed Budget June 10, 2026 80

COMMUNITY SERVICES DEPARTMENT
Camarena Memorial Library
2026-27 Budget
child in attendance receives a FREE book. During this fiscal year over 413 children have added a book to their home library. We had about 318 adults attending family nights.
▪ The library offers a digital branch both in English and Spanish where the community can get acquainted with the array of programs and services, including online resources available to them.

English site: https://calexicolibrary.org Spanish site:
https://spanish.calexicolibrary.org
▪ The library has a very active Facebook page with over 4,700 followers. Pictures of programs/events/resources are posted consistently by staff, and they are often shared by users. This is another way in which information about our services is disseminated to the community.
▪ The library has been a recipient of the California State Library’s Zip Books Grant since 2014. This service allows users to request books not available in the collection. Items are ordered and sent directly to users on demand. ▪ Every year, the library offers an 8-week Family Summer Reading Program.

During the summer of 2025, over 466 registered. Offerings included activities for babies, school-aged children, teens and adults.
▪ The library resumed its sensory play program. A visual story hour in addition to crafts, games and a great variety of sensory equipment is available for children to enjoy.
▪ We continue offering the Vintage Club program, a monthly pick-up packet which consists of a gently used book, mandala sheets for coloring, colored pencils, crossword puzzles, a pencil/pen, a tea bag (to enjoy while they read or color) and at times a craft project. Approximately 60 seniors stop by the library to pick up their Vintage Club packet monthly. We take this opportunity to promote other services such as library cards, book clubs, adult literacy services, digital platforms, etc. In addition, a bimonthly get together has been scheduled. ▪ Parents continue to enroll kids (ages 0-5) in the 1,000 Books before Kindergarten program and the 500 Books before Junior High reading programs. This is another effort to promote the importance of reading to children. A bicycle is offered to incentivize those participating in the 500 Books before Junior High. ▪ 7 children completed the 1,000 Books before Kindergarten program and participated in a special ceremony for them and their parents. ▪ Thanks to a partnership with United Way, the library helps students with homework needs, Monday-Thursday from 3-4 pm at the library. In addition, the library offers online homework help in addition to other services every day from 1-10 pm through Brainfuse Help Now. A link to this service is available on the library’s webpage https://calexicolibrary.org/resources 2026-27 Proposed Budget June 10, 2026 81

COMMUNITY SERVICES DEPARTMENT
Camarena Memorial Library
2026-27 Budget
offered in-person tutoring for English and Math.
▪ The Adult Literacy Services (ALS) Grant Program is designed to help adults improve their English reading and writing skills. One-on-one tutoring sessions help each individual work on his/her learning goals and needs. We also applied for the Family Literacy Services Grant funding. Under this grant, the family members of the adult working towards improving their English skills are invited to join the learning journey of the adult. A Storytime, activities, dinner and special guests are some of the offerings of the monthly program. ▪ English as a Second Language (ESL) classes were offered at the Carnegie Technology Center. It is our goal that participants are able to transition to the adult literacy tutoring services program once they have taken level 1 and 2 of ESL.
▪ A U.S. Citizenship preparation course was offered at the Carnegie Technology Center. 20 adults were prepared to take the citizenship test. ▪ We strive to continue to collaborate and make connections with local schools for the benefit of our students. We participated in several career days and literacy programs at various public schools.
▪ Offered three (3) sessions of a 3D Printing Workshop at the Carnegie Technology Center. These sessions were led by two volunteers. ▪ The Community Schools partnership with the Calexico Unified School District brought 84 classes to the library. This equaled 2,116 students visiting the library, some of them, for their very first time! Student Success Cards were issued to all students.
▪ Partnership with the Imperial County Office of Education brought Storytimes during the summer months.
▪ Continued partnering with Innercare to offer the Reach Out and Read Program where the pediatrician prescribes reading at the child’s well visits and provides a free book and encourages them to visit the library.
▪ Continued offering a cooking demonstration class for adults. ▪ 13 families took advantage of the five (5) Parent/Child Workshops offered as part of the Family Place Libraries designation. Community specialists (pediatrician, speech pathologist, nutritionist, Yoga instructor, librarian) were present to provide information to the families.
▪ We continue to join national celebrations such as National Library Week and Library Card Sign-Up Month to promote library services to the community. ▪ The Chess Club continues to be a volunteer-led program. ▪ Thanks to a partnership with Rotary Club, we offer the digital platform Learning Upgrade to students in 7th-12th grades to help with English and Math skills. 2026-27 Proposed Budget June 10, 2026 82

COMMUNITY SERVICES DEPARTMENT
Camarena Memorial Library
2026-27 Budget
▪ Thanks to a partnership with AARP, tax preparation assistance was offered to low-income community members at the Carnegie Technology Center. ▪ In conjunction with Children’s and Parents Council (CAP) offered “The Incredible Years” parenting classes to adults.
▪ 2 authors presented their books at the library – Cuahtemoc “Chucky” Cortez and David Tittle.
▪ Received two additional grants through the California State Library, the EmPOWERing Access Grant and the Literacy Spaces grant which allowed us to acquire additional equipment to better serve our community. ▪ Thanks to the Imperial Irrigation District GEMS grant program, the library and the Carnegie Technology Center will be able to replace 5 a/c units this fiscal year.

Library Statistics – July 2025 to March 2026
Total materials checked out 12,166
Digital materials accessed 10,591
Zip books requested 307
New items added to the collection 848
Library cards issued 2,890
Lunch & Snacks served 4,452
Entry count 44,322
Goals, Objectives, and Performance Measures
✓ Hire two permanent library assistants, a children’s services coordinator & a janitor
✓ Paint the library building (outside)
✓ Repair faulty grade condition on the west and south side of the building (Library) ✓ Fix/replace lamps to improve lighting in the library & at the Carnegie Technology Center
✓ Continue applying for grants to enhance library services ✓ Repair the fire alarm system at the Carnegie Technology Center & install a projector
2026-27 Proposed Budget June 10, 2026 83
City of Calexico
2026-27 Budget
General Fund Expenditure Detail
2024-25 2025-26
Actual Projection Baseline
Program
Requests Deferrals
Proposed
Budget Notes
2026-27 Proposed Budget
Library
Salary and Benefits
111-50-510-51010-000 Regular salaries and earnings $ 247,739 $ 257,824 $ 263,383 $ 80,106 $ (80,106) $ 263,383 111-50-510-51011-000 Overtime 302 300 300 300
111-50-510-51012-000 Other earnings 803 500 500 500
111-50-510-51016-000 Sick leave buyback 906 2,400 2,400 2,400 111-50-510-51017-000 Vacation leave buyback 1,720 - - - 111-50-510-52010-000 Retirement 22,916 25,194 25,713 6,352 (6,352) 25,713 111-50-510-52011-000 OASI (FICA) 18,556 19,968 20,394 6,128 (6,128) 20,394 111-50-510-52012-000 Medical insurance-ISF Contrib 48,835 45,660 43,653 43,653 111-50-510-52013-000 Worker's comp-ISF Contrib 29,346 26,166 26,722 8,011 (8,011) 26,722 111-50-510-52014-000 Unemployment ins-ISF Contrib 80 1,305 800 240 (240) 800 111-50-510-52015-000 Life insurance 424 423 423 423
111-50-510-52018-000 Health Allowance Benefit 2,193 2,187 2,187 2,187 373,821 381,929 386,474 100,837 (100,837) 386,474
111-50-510-52009-000 Retirement- Unfunded Liability 42,440 49,216 53,958 53,958 42,440 49,216 53,958 - - 53,958
Materials/Supplies
111-50-510-53001-000 Materials & supplies 6,464 7,604 7,832 7,832 111-50-510-53011-000 Vehicle parts and equipment 13 477 491 491 111-50-510-53013-000 Vehicle Fuel & Oil 283 298 307 307 111-50-510-53016-000 Computer supplies 4,716 5,016 5,167 5,167 111-50-510-53017-000 Office supplies 3,763 5,461 5,624 5,624 111-50-510-53019-000 Books, maps and publications 8,598 11,089 11,422 11,422 111-50-510-53020-000 Postage 813 894 921 921
111-50-510-53023-000 Utility payments - Electric 19,619 17,462 17,986 17,986 111-50-510-53024-000 Utility payments - Gas 183 1,192 1,228 1,228 111-50-510-53025-000 Utility payments - Water 35,434 20,948 24,174 24,174 111-50-510-53029-000 Recreational Programs 3,000 3,577 3,684 3,684 111-50-510-53030-000 Cleaning supplies 2,483 2,581 2,658 2,658 85,369 76,600 81,496 - - 81,496
Repairs/Maintenance
111-50-510-54001-000 Equip Repairs & Maintenance 2,594 2,911 2,998 2,998 111-50-510-54010-000 Building Maintenance 4,158 6,354 6,545 6,545 111-50-510-54013-000 Office Equipment Maintenance 1,256 823 847 847 111-50-510-54020-000 Janitorial 2,065 2,860 2,946 2,946 10,073 12,948 13,337 - - 13,337
Contracts/Professional Services
111-50-510-55015-000 Temporary Staffing 39,111 44,519 45,855 11,566 57,421 111-50-510-55017-000 Advertising 260 768 791 791
111-50-510-55025-000 Other Operating Contracts 43,664 46,488 47,883 47,883 111-50-510-55026-000 Live Scan Fees 512 1,179 1,214 1,214 111-50-510-55028-000 Alarm/Security 769 892 919 919
111-50-510-55031-000 Pest Control 1,200 642 662 662
111-50-510-55032-000 Student Programs 9,273 6,061 6,243 6,243 94,789 100,550 103,567 11,566 - 115,133
General Liability Insurance
111-50-510-55019-000 Gen Liability Insurance 14,694 14,667 14,667 14,667 Continued
2026-27 Proposed Budget June 10, 2026 84
City of Calexico
2026-27 Budget
General Fund Expenditure Detail
2024-25 2025-26
Actual Projection Baseline
Program
Requests Deferrals
Proposed
Budget Notes
2026-27 Proposed Budget
Continued
Administration/Office Costs
111-50-510-55501-000 Membership Dues 2,633 3,057 3,148 3,148 111-50-510-55502-000 Subscriptions 2,266 3,262 3,360 3,360 111-50-510-55505-000 Travel, conferences & meetings - 1,042 1,073 1,073 111-50-510-55506-000 Training 195 298 307 307
111-50-510-55509-000 Credit Card Processing Fees 396 - - - 111-50-510-55510-000 Telephone 5,884 13,116 13,509 13,509 111-50-510-55511-000 Cell Phone 543 1,192 1,228 1,228
111-50-510-55514-000 Internet/Cable - 596 614 614
11,917 22,563 23,240 - - 23,240
Total Library $ 633,102 $ 658,474 $ 676,740 $ 112,403 $ (100,837) $ 688,306 Carnegie Library
Materials/Supplies
111-50-515-53001-000 Materials & Supplies -$ $ 250 $ 258 $ 258 111-50-515-53017-000 Office Supplies - 200 206 206
111-50-515-53023-000 Utility payments - Electric - 4,000 4,120 4,120 111-50-515-53025-000 Utility payments - Water - 6,760 7,207 7,207 111-50-515-53030-000 Cleaning Supplies - 400 412 412
- 11,610 12,202 - - 12,202
Repairs/Maintenance
111-50-515-54001-000 Equip Repairs & Maintenance - 400 412 412 111-50-515-54010-000 Building Maintenance - 800 824 824 111-50-515-54013-000 Office Equipment Maintenance - 240 247 247 - 1,440 1,483 - - 1,483
Contracts/Professional Services
111-50-515-55028-000 Alarm/Security - 300 309 309
111-50-515-55031-000 Pest Control - 600 618 618
111-50-515-55032-000 Student Programs - 1,785 1,839 1,839 - 2,685 2,766 - - 2,766
Total Carnegie Library -$ $ 15,735 $ 16,451 -$ -$ $ 16,451 Combined Library $ 633,102 $ 674,209 $ 693,191 $ 112,403 $ (100,837) $ 704,757 2026-27 Proposed Budget June 10, 2026 85

COMMUNITY SERVICES DEPARTMENT
Recreation Division
2026-27 Budget

Mission Statement
To enhance the quality of life by providing safe, positive and accessible sports and recreational programs and facilities; strengthening arts, culture, history and creative expression as tools to empower residents; and collaborating with other organizations to promote community pride, health and growth.

Department Description
The Recreation Department offers a multitude of programs for all ages to encourage a healthy and active lifestyle. Sports, games, dance, arts, culture and personal growth are part of what is offered in age-appropriate programming. • Programming for all age levels has been offered to community members. These programs have provided an opportunity for residents to stay physically active, to learn a new skill, and to maintain mental wellness.
• We strive to provide meaningful and affordable recreational opportunities. • Sports Team and League registrations, field allocations, and equitable distribution of resources continues to be executed by the Recreation Department. Teams register and provide all required documentation to request the use of fields.

Arts Division
The Carmen Durazo Cultural Arts was inaugurated in February 2008 and has since been actively offering artistic and cultural opportunities to our community. Historically, 2026-27 Proposed Budget June 10, 2026 86

COMMUNITY SERVICES DEPARTMENT
Recreation Division
2026-27 Budget
the arts division has hosted art exhibits, workshops, classes, cultural festivals, concerts, and mural projects.

The following are some of the programs and events we offered last year:
2025 – 2026
Senior Aerobics Zumba Gold Senior Arts & Crafts
Hosted IVC Nutrition Class Sketching for Kids Polynesian Dance Basketball Clinics Youth Acrylic Crochet Classes
Inclusive Basketball Zumba Basketball League
Yoga Bingo Volleyball League
Personal Motivation Sessions Sewing Guitar
Crochet Karate Fitness for the Fun of It
Inclusive Sketching Aerobics Acrylic Painting
Volleyball Clinics Folkloric Guitar
Health & Wellness Presentations Hula Dance Cheer
Inclusive Arts Ballet Dance Folkloric Dance
Ritmo Latinos Dance Class Artistic Drawing Tai-Chi
Acting Keyboard Jazz
Chews from the heArt Violin
Summer Pool Access & Parties Swimming Classes

Special Events 2025 – 2026
Mexico’s Independence Day
Celebration
Breast Cancer Awareness Paint
Night
It’s a Lego World Art Exhibit
Halloween Dance Halloween Carnival Day of the Dead Altar Christmas Tree Lighting End of Program Recitals Christmas Dance Noche Bohemias Black & White Art Exhibit Dia de la Raza Art Exhibit Grandparents Dance Daddy Daughter Dance Women in the Arts Exhibit Easter Egg Hunt Children’s Day Paint Night Mardi Gras Dance Mother’s Day Dance Volleyball Tournament Basketball Tournament 2026-27 Proposed Budget June 10, 2026 87

COMMUNITY SERVICES DEPARTMENT
Recreation Division
2026-27 Budget

Goals Met During FY 2025-2026
Programs and Services

1. Added new extra classes: Yoga AM and Aerobics PM.

2. Continued hosting Basketball and Volleyball Leagues.

Building, Equipment, and Infrastructure

1. Community Center’s exterior and interior lighting.

2. Replaced old outdoor lighted sign.

3. Resurfaced Community Center’s parking lot.

4. Community Center exterior painting.

Next Goals and Objectives
(To Be Completed by June 30, 2027)
Programs and Services

1. Continue generating more adaptive programs.

2. Deliver a minimum of one (1) outdoor art exhibit/new class.

Personnel

3. Hire one (1) Custodian.

4. Hire one (1) Cultural Arts Coordinator.

5. Hire one (1) Senior Program Coordinator.

Building, Equipment, and Infrastructure

6. Fix/replace Community Center’s and Cultural Arts Center’s front doors.

7. Community Center’s interior wall resurfacing and paint job.

8. Replace Community Center’s ceiling panels. (In Progress)

9. Replace Community Center office’s carpet.
2026-27 Proposed Budget June 10, 2026 88
City of Calexico
2026-27 Budget
General Fund Expenditure Detail
2024-25 2025-26
Actual Projection Baseline
Program
Requests Deferrals
Proposed
Budget Notes
2026-27 Proposed Budget
Recreation
Salary and Benefits
111-50-520-51010-000 Regular salaries and earnings $ 273,978 $ 278,164 $ 282,454 $ 166,426 $ (166,426) $ 282,454 111-50-520-51011-000 Overtime 2,492 1,000 1,000 1,000
111-50-520-51012-000 Other earnings 1,559 3,425 3,425 3,425 111-50-520-51016-000 Sick leave buyback 2,668 1,600 1,600 1,600 111-50-520-51017-000 Vacation leave buyback 1,720 - - - 111-50-520-52010-000 Retirement 26,983 27,359 27,698 13,198 (13,198) 27,698 111-50-520-52011-000 OASI (FICA) 20,999 21,740 22,069 12,732 (12,732) 22,069 111-50-520-52012-000 Medical insurance-ISF Contrib 37,624 35,059 33,518 88,712 (88,712) 33,518 111-50-520-52013-000 Worker's comp-ISF Contrib 16,743 28,539 28,968 16,643 (16,643) 28,968 111-50-520-52014-000 Unemployment ins-ISF Contrib 90 1,421 865 499 (499) 865 111-50-520-52015-000 Life insurance 424 423 423 423 (423) 423 111-50-520-52018-000 Health Allowance Benefit 9,268 9,242 9,242 9,242 394,548 407,974 411,263 298,633 (298,633) 411,263
111-50-520-52009-000 Retirement- Unfunded Liability 42,440 49,216 53,958 53,958 42,440 49,216 53,958 - - 53,958
Materials/Supplies
111-50-520-53001-000 Materials & supplies 5,913 7,524 7,750 7,750 111-50-520-53011-000 Vehicle parts and equipment 1,211 1,397 1,439 1,439 111-50-520-53013-000 Vehicle Fuel & Oil 827 736 758 758 111-50-520-53017-000 Office supplies 2,508 3,158 3,253 3,253 111-50-520-53023-000 Utility payments - Electric 19,457 23,921 24,639 24,639 111-50-520-53024-000 Utility payments - Gas 2,268 2,745 2,828 2,828 111-50-520-53025-000 Utility payments - Water 27,121 22,722 24,214 - 24,214 111-50-520-53026-000 Equipment-Small/Non-Capitalize 763 810 835 835 111-50-520-53029-000 Recreational Programs 13,672 15,190 15,646 15,646 111-50-520-53029-001 Recreational Programs-Parade - 20,000 20,600 20,600 111-50-520-53029-100 Recreational Programs 2,516 1,736 1,789 1,789 111-50-520-53029-608 Recreational Programs - Tree L - - - 5,000 5,000 111-50-520-53030-000 Cleaning supplies 3,093 5,815 5,989 5,989 79,348 105,756 109,739 5,000 - 114,739
Repairs/Maintenance
111-50-520-54001-000 Equip Repairs & Maintenance 11,986 10,347 10,658 10,658 111-50-520-54002-000 Equip Repairs - AC Units - 15,000 (13,000) 2,000 111-50-520-54010-000 Building Maintenance 8,204 10,331 10,641 10,641 111-50-520-54013-000 Office Equipment Maintenance 2,873 2,018 2,079 2,079 111-50-520-54020-000 Janitorial 97 102 105 105
23,159 22,798 23,482 15,000 (13,000) 25,482
Contracts/Professional Services
111-50-520-55001-000 Professional Services 1,696 1,760 1,812 1,812 111-50-520-55015-000 Temporary Staffing 14,330 26,791 27,594 13,000 (1,803) 38,791 111-50-520-55015-520 Temporary Staffing- Hall 14,293 24,961 25,709 25,709 111-50-520-55015-521 Temporary Staffing-Weekly Jani 2,906 48,650 50,110 50,110 111-50-520-55016-000 Communications 6,245 4,399 4,531 1,870 (225) 6,176 111-50-520-55017-000 Advertising 117 600 618 618
111-50-520-55025-000 Other Operating Contracts 4,113 3,156 3,251 3,251 111-50-520-55025-100 Other Operating Contracts 23,057 35,700 35,700 35,700 111-50-520-55025-200 Recreation Meas.H Prog.-Summer 35,000 75,000 75,000 75,000 111-50-520-55026-000 Live Scan Fees 519 789 813 813
Continued
2026-27 Proposed Budget June 10, 2026 89
City of Calexico
2026-27 Budget
General Fund Expenditure Detail
2024-25 2025-26
Actual Projection Baseline
Program
Requests Deferrals
Proposed
Budget Notes
2026-27 Proposed Budget
Continued
111-50-520-55027-000 IT Software & User Licenses 2,092 2,337 2,407 2,407 111-50-520-55031-000 Pest Control 540 926 954 954
111-50-520-55032-000 Student Programs 4,542 4,631 4,769 4,769 111-50-520-55033-000 Employment Exams - 174 179 179
109,450 229,873 233,448 14,870 (2,028) 246,290
General Liability Insurance
111-50-520-55019-000 Gen Liability Insurance 16,531 16,501 16,501 16,501 16,531 16,501 16,501 - - 16,501
Administration/Office Costs
111-50-520-55501-000 Membership Dues 573 948 976 976
111-50-520-55502-000 Subscriptions 424 515 530 530
111-50-520-55505-000 Travel, conferences & meetings - 882 908 908 111-50-520-55506-000 Training - 289 298 298
111-50-520-55509-000 Credit Card Processing Fees 2,775 3,941 4,060 1,356 5,416 111-50-520-55510-000 Telephone 1,949 2,519 2,595 2,595
111-50-520-55511-000 Cell Phone 710 530 546 546
111-50-520-55511-520 Cell Phone 917 1,069 1,101 1,101
7,348 10,694 11,014 1,356 - 12,370
Total Recreation $ 672,824 $ 842,811 $ 859,406 $ 334,859 $ (313,661) $ 880,604 Cultural Arts Center
Salary and Benefits
111-50-525-51010-000 Regular salaries and earnings $ 39,556 $ 40,935 $ 44,021 $ 12,112 $ (12,112) $ 44,021 111-50-525-51012-000 Other earnings 328 - - -
111-50-525-52010-000 Retirement 3,140 3,258 3,491 960 (960) 3,491 111-50-525-52011-000 OASI (FICA) 3,006 3,132 3,368 927 (927) 3,368 111-50-525-52012-000 Medical insurance-ISF Contrib 519 595 595 22,788 (22,788) 595 111-50-525-52013-000 Worker's comp-ISF Contrib 4,694 4,094 4,402 1,211 (1,211) 4,402 111-50-525-52014-000 Unemployment ins-ISF Contrib 13 205 132 36 (36) 132 111-50-525-52015-000 Life insurance 106 106 106 106
51,361 52,324 56,114 38,034 (38,034) 56,114
111-50-525-52009-000 Retirement- Unfunded Liability 5,305 6,152 6,745 - - 6,745 5,305 6,152 6,745 - - 6,745
Materials/Supplies
111-50-525-53001-000 Materials & supplies 3,839 6,312 6,501 6,501 111-50-525-53017-000 Office supplies 599 579 596 596
111-50-525-53026-000 Equipment-Small/Non-Capitalize 2,380 2,720 2,802 2,802 111-50-525-53029-000 Recreational Programs 6,777 7,177 7,393 7,393 111-50-525-53030-000 Cleaning Supplies 844 1,654 1,703 1,703 14,440 18,442 18,995 - - 18,995
Repairs/Maintenance
111-50-525-54001-000 Equip Repairs & Maintenance 4,002 2,894 2,981 2,981 111-50-525-54002-000 Equip Repairs - AC Units - 10,000 (9,000) 1,000 111-50-525-54010-000 Building Maintenance 545 1,331 1,371 1,371 111-50-525-54020-000 Janitorial - 289 298 298
4,547 4,514 4,650 10,000 (9,000) 5,650
Continued
2026-27 Proposed Budget June 10, 2026 90
City of Calexico
2026-27 Budget
General Fund Expenditure Detail
2024-25 2025-26
Actual Projection Baseline
Program
Requests Deferrals
Proposed
Budget Notes
2026-27 Proposed Budget
Continued
Contracts/Professional Services
111-50-525-55001-000 Professional Services 1,103 1,158 1,192 1,192 111-50-525-55015-000 Temporary Staffing 11,777 25,901 26,678 26,678 111-50-525-55025-000 Other Operating Contracts 1,246 2,523 2,598 2,598 111-50-525-55027-000 IT Software & User Licenses 295 998 1,028 1,028 111-50-525-55028-000 Alarm/Security 78 312 322 322
111-50-525-55031-000 Pest Control - 1,498 1,543 1,543
111-50-525-55032-000 Student Programs 1,278 3,595 3,703 3,703 111-50-525-55033-000 Employment Exams - 17 18 18
15,776 36,002 37,082 - - 37,082
Administration/Office Costs
111-50-525-55505-000 Travel, conferences & meetings - 903 930 930 111-50-525-55509-000 Credit Card Processing Fees 1,192 1,200 1,236 580 (43) 1,773 111-50-525-55510-000 Telephone - 29 30 420 (57) 393
1,192 2,132 2,196 1,000 (100) 3,096
Total Cultural Arts $ 92,619 $ 119,566 $ 125,782 $ 49,034 $ (47,134) $ 127,682 Total Recreation and Cultural Arts $ 765,443 $ 962,377 $ 985,188 $ 383,893 $ (360,795) $ 1,008,286 2026-27 Proposed Budget June 10, 2026 91

ADMINISTRATION DEPARTMENT
2026-27 Budget
Department Mission
The mission of the Administration Department is to (1) carry out the policies of the City Council; (2) manage the day-to-day operations of the City within the policies, parameters and budgets established by the City Council, (3) ensure municipal services are delivered efficiently to the public and (4) protect the health, safety, and welfare of the residents.

Department Description
City Manager's Office
The City Manager’s Office coordinates the activities of the City's departments to ensure the policies of the City Council are implemented efficiently and effectively and that City services are delivered in accordance with the highest standard of excellence within the parameters set by the City Council. The City Manager is the chief executive officer of the City and manages the day-to-day operation of the City. He or she implements the City Council's strategic plan, directs administrative operations, appoints department heads, prepares, and submits a proposed balanced budget to the City Council and advises the governing body on policy matters impacting the community. He or she ensures that City departments provide municipal services in an ethical, responsive, and cost-effective manner, and oversee the work of all staff members, consultants, and volunteers. The City Manager is appointed by the five-member City Council "wholly based on his administrative and executive ability and qualifications" by majority vote and serves at the "pleasure" of the City Council. He or she is accountable for the performance of all Administrative Departments.

City Clerk's Office
The City Clerk is appointed by the City Manager and is ratified by the Council. The City Clerk works under the direction of the City Manager. The City Clerk is the custodian and is responsible for the security of all official City records, documents, and publications of the City, including City Council minutes, ordinances, resolutions, contracts, agreements, leases, deeds, easements, and other official records of the City.

The City Clerk provides access to official public records in compliance with the Public Records Act (PRA). The City Clerk facilitates compliance with open meeting law encompassed in the California Brown Act through timely posting of regular and special 2026-27 Proposed Budget June 10, 2026 92

ADMINISTRATION DEPARTMENT
2026-27 Budget
meetings of the City Council and the Successor Agency to the Calexico Community Redevelopment Agency. He or she prepares and distributes City Council agendas, takes minutes at City Council meetings, and prepares drafts for City Council approval. The City Clerk is responsible for the integrity of the election process, coordinates with Imperial County to ensure fair and neutral City elections and is the filing officer for campaign disclosure forms required under the Political Reform Act. He or she is responsible for filings of Statements of Economic Interests with the Fair Political Practices Commission (FPPC) by City elected officials, appointed officials and candidates for City Council. The City Clerk administers and files oaths of office, and countersigns official documents signed by the Mayor or City Manager.

The City Clerk is responsible for the codification of City ordinances in the Calexico Municipal Code, preparing legal notices, receiving bids and requests for proposals (RFP) and receiving subpoenas, claims and lawsuits. He or she is responsible for managing, administering, and updating the City Council and City Clerk pages on the City web site.

Human Resources and Risk Management Office
Human Resources & Risk Management is responsible for the administration of the City’s comprehensive program of human resources, labor relations and risk management programs. This budget unit represents administrative costs for the City's risk management program, which includes health, dental and vision, liability, workers' compensation, and unemployment insurance programs.

We continually strive to efficiently plan, organize, coordinate and direct the City's comprehensive, centralized Human Resources & Risk Management programs, which promote a healthy, positive, productive and safe work environment; to provide our City’s departments with a highly qualified and trained staff that is diverse in nature, appropriately classified and equitably compensated; and to assist all City employees and the general public in a professional and timely manner.

Employment - Recruitment, interviewing, background checks, testing and evaluation, placement, orientation, terminations and personnel records. Training Development - Training program - management, supervisors, and employment, performance appraisal communications. Safety Program -To promote safety and prevent accidents within offices, institutions and departments within the city. Compensation and Classification – Job evaluation, reclassification, organization planning and position allocation. Labor Relations Employer/employee relations negotiations, grievances and complaints M.O.U.’s, counseling, disciplinary policies and procedures. Employee Benefits Workers compensation insurance, health benefits, dental and vision benefits, life and disability insurance, unemployment insurance, and SDI. Communications - Employee benefit information, compliance issues, training, handbooks, policy manuals, regular review of existing policies, employee announcements. Deferred Compensation Serve as a form of pension-retirement plan for part-time employees that do not participate in CALPER’s 2026-27 Proposed Budget June 10, 2026 93

ADMINISTRATION DEPARTMENT
2026-27 Budget
retirement system. Loss Reserve Fund - Auto Insurance This fund for the accumulation of reserves to pay for self-funded auto claims. Loss Reserve Fund - Health Plan -Is selffunded, self-sustained program of employee medical benefits funded by the City and employee contributions, which are determined by negotiations and based on expenditure history.

The City is a fully funded self-insured health program that is financially maintained by the contributions of member groups, and which was formed for the purpose of providing its members with health insurance benefits in the most cost-effective manner possible.

Retirees of City of Calexico may qualify for coverage contingent to years of service. Loss Reserve Fund - Liability This fund was established for the processing of claims for the City's liability and property losses. The City is a member of Public Risk Innovation Solutions and Management (PRISM) which provides coverage of liability claims. Loss Reserve Fund - Medical Malpractice - This fund is to provide for the accumulation of reserves for the City self-insured Medical Malpractice Program. Loss Reserve Fund – Unemployment Compensation - This fund is to pay for required claims because of a State mandate, which required all local cities to provide for unemployment compensation.

Loss Reserve Fund - Workers Compensation - This fund was established for the accumulation of reserves to pay for self-funded workers' compensation losses.

Economic Development
The Economic Development department was dissolved with the closing of the 2022-23 fiscal year. The City Manager’s office is now tasked with the most essential functions of economic development. The City Manager's Office in conjunction with the Planning & Building Department will become a "one stop" liaison for current businesses and potential investors.

The City Manager provides guidance, site selection, and fast-track approval to new and existing businesses. It maintains demographics and updates marketing materials on a regular basis to provide accurate information to potential investors.

The City Manager will work closely with other agencies that promote economic development and will identify opportunities for additional exposure and increased return on marketing dollars by partnering with those agencies to participate in events and trade shows. The City Manager looks forward to coordinating with the Calexico Chamber of Commerce, Downtown Business Improvement District (BID) and individual businesses to strengthen the business climate, encourage investment in the City and to provide joint presentations on information concerning local businesses.

In addition to this, in 2017 the Investment in Opportunity Act amended the Internal Revenue Service code to authorize the designation of opportunity zones in qualified communities and to provide tax incentives for investments in the zones, including 2026-27 Proposed Budget June 10, 2026 94

ADMINISTRATION DEPARTMENT
2026-27 Budget
deferring the recognition of capital gains that are reinvested in the zones. The City of Calexico is glad to offer new investments for the Opportunity Zone program.

The City Manager will coordinate with the Economic Development and Financial Advisory Commission to develop and carry out plans, subject to the approval of the city council, for promoting and improving the economic climate of the Calexico area. The City Manager is also responsible for keeping all City leases current and up to date.

City Manager’s Office also oversees citywide grant development, administration, and intergovernmental coordination activities through grants management. Grant management activities include identifying and pursuing external funding opportunities to support projects and programs across all City departments. The office coordinates grant application development, compliance monitoring, reporting, reimbursement requests, budget amendments, and implementation activities. In addition, grants management activities assist with the coordination of funding opportunities and project administration to support City operations and services. The City Manager’s Office continues to pursue external funding resources to improve City services, support community projects, and help reduce the financial impact on local taxpayers.

Goals, Objectives, and Performance Measures
City Manager’s Office.

1. Implement the work plan for the initiatives contained in the new strategic plan (priorities) recently developed by the City Council with Reliance Consultants for the next Fiscal Year 2026-27 Budget Cycle.

2. Manage the day-to-day operations of the City to ensure that municipal services are delivered efficiently, effectively, and transparently.

3. Work with the City Council to develop and implement the Strategic Plan for the City of Calexico.

4. Right size and restructure City government organization to provide higher levels of municipal services, better management, greater transparency and increase reserve “rainy day fund” levels. Specifically, the vacant recruitments for City departments.

5. Act as the City's Personnel Officer in managing and administering the City's personnel system.

6. Prepare a budget for City Council consideration that meets national budget document standards published by the Government Finance Officers Association of the United States and Canada (GFOA).
2026-27 Proposed Budget June 10, 2026 95

ADMINISTRATION DEPARTMENT
2026-27 Budget

7. Strive to qualify the City to receive the Distinguished Budget Presentation Award from the Government Finance Officers Association of the United States and Canada (GFOA). This is nationally the highest form of recognition in government budgeting. To receive this award the City must submit its budget document for review by a panel of independent budget experts.

8. Negotiate and present to the City Council amendments to the Memorandums of Understanding (MOUs) between the City of Calexico and the employee bargaining units.

9. Work with the Imperial County Transportation Commission (ICTC), the Southern California Association of Governments (SCAG), staff and City Council to finalize all required elements to implement a plan for the Downtown Intermodal Transportation Center (ITC) that includes a site plan, financial plan, funding sources and implementation schedule.

10. Work with the City Attorney, Department Heads and employee bargaining units to prepare a revised and updated Calexico Personnel Policies and Procedures Manual for City Council consideration.

11. Work with the Director of Public Works in the implementation of the City’s 5-year Capital Improvement Plan (CIP).

12. Oversee and review preparation of Calexico Sphere of Influence (SOI) Municipal Services Plan required every five years by State law and the Local Area Formation Commission (LAFCO).

13. Develop and implement an aggressive strategic campaign to improve the city’s economic image, position and develop a branding approach.

14. Continue to use a Workers Compensation management team made up of the City Manager and representatives from the Human Resource Office, City Attorney Office, and Third-Party Administrator's Office, Department Heads, and other appropriate staff to aggressively manage worker’s compensation claims and get people back to work or separate them from employment.

15. Work with the Finance Director and employee bargaining units to consider changes and alternatives to current self-insurance plan for employee health insurance.

16. Work with Public Works Administrative Manager, to complete the improvement plans and construction work for Cordova and Heber Parks. 2026-27 Proposed Budget June 10, 2026 96

ADMINISTRATION DEPARTMENT
2026-27 Budget

17. Continue to evaluate City's hardware and software systems and initiate upgrades where needed.

18. Work with City Clerk to change the hosting of the City website and improve City website.

19. Review City Clerk recommendations and approve website terms, conditions, and privacy policy.

20. Develop and implement procedures addressing employees involved in vehicle accidents.

21. Revise vehicle use policy to include language that forbids use of cell phones and other electronic devices when driving.

22. Monitor and oversee City revenues and expenditures to be sure that the City continues to be financially sound.

23. Monitor legislation during U.S. Congressional sessions and the California State Legislative sessions and take appropriate actions to protect the interest of the people of Calexico.

24. Continue to oversee the implementation and construction of the New River Improvement Plan – Calexico Infrastructure projects.

25. Continue to serve on regional boards including the Imperial Valley Economic Development Corporation and the Imperial Valley Federal Trade Zone.

City Clerk’s Office Goals

1. Provide higher levels of customer service, enhance the security of City official records, provide greater organization of documents, publications, and records; and give greater public access and transparency to official information.

2. Respond to all Public Records Act (PRA) requests in accordance with the law.

3. Review and submit appropriate changes to the City's Public Records Act (PRA) process. Prepare revised public records policy and submit it to the City Council for consideration.

4. Continue to clear backlog of un-transcribed City Council minutes inherited from the past City Clerk and present them to the governing body for approval. 2026-27 Proposed Budget June 10, 2026 97

ADMINISTRATION DEPARTMENT
2026-27 Budget

5. Print and have the Mayor sign City Council minutes inherited from the previous City Clerk. Scan minutes to digital format into the Laserfiche System.

6. Continue to Upload City Council City ordinances on to on-line Calexico Municipal Code on City website.

7. Maintain City Council Ordinances Index.

8. Maintain City Council resolutions.

9. Maintain City contracts indexing system.

10. Update candidate handbook and web page for election information for the 2024 municipal elections.

11. Update and add content to City web site and bring web site up to current accessibility standards.

12. Transfer Planning Commission minutes to the City Clerk's Office and start minute book for the Planning Commission minutes. Continue to scan Planning Commission minutes into Laserfiche system.

13. Transfer all Planning Commission resolutions to the City Clerk's Office. Continue to scan Planning Commission resolutions into the Laserfiche System.

14. Develop and implement system to index Planning Commission resolutions.

15. Maintain attendance records of members of City boards, commissions, and committees.

16. Continue to review and scan, where appropriate, City records in records storage.

17. File Form 700 by March 1, 2025, with the Fair Political Practices Commission (FPPC).

18. File campaign disclosure reports with the Fair Political Practices Commission (FPPC) in accordance with the law.

Human Resources & Risk Management Office Goals

1. Enhance Recruitment and Retention Efforts
2026-27 Proposed Budget June 10, 2026 98

ADMINISTRATION DEPARTMENT
2026-27 Budget
Continue implementing effective recruitment and retention strategies to attract and retain qualified employees, reduce vacancies, and improve workforce stability across all City departments.

2. Expand Employee Training and Professional Development Provide ongoing training opportunities focused on leadership development, workforce development, workplace safety, compliance, customer service, and employee growth to enhance organizational effectiveness and employee performance.

3. Strengthen Employee Wellness and Benefits Programs
Continue promoting employee wellness initiatives and evaluate benefit programs to ensure employees have access to competitive, cost-effective healthcare and wellness resources.

4. Improve Risk Management and Workplace Safety Programs Reduce workplace injuries and liability exposure through proactive safety training, policy implementation, accident prevention strategies, and continued monitoring of workers’ compensation claims.

5. Ensure Compliance with Employment Laws and Regulations Maintain compliance with all applicable Federal, State, and local employment laws, labor regulations, and safety standards through regular policy reviews, training, and procedural updates.

6. Update and Modernize Personnel Policies and Procedures Review and revise personnel policies and administrative procedures to align with current laws, operational needs, and best practices in public sector human resources management.

7. Enhance Employee Engagement and Recognition Efforts
Promote employee morale and organizational culture through employee recognition programs, improved communication, and initiatives that support employee engagement and retention.

8. Increase Operational Efficiency Through Technology and Process Improvements Identify opportunities to streamline HR and Risk Management processes through technology enhancements, digital recordkeeping, and improved workflow efficiencies.

9. Support Labor Relations and Positive Employee Relations 2026-27 Proposed Budget June 10, 2026 99

ADMINISTRATION DEPARTMENT
2026-27 Budget
Continue fostering collaborative relationships with employee groups and management through open communication, consistent application of policies, and timely resolution of personnel matters.

10. Strengthen Citywide Safety and Loss Prevention Efforts Coordinate department-wide safety initiatives and training programs to minimize risks, protect City assets, and ensure a safe working environment for employees and the public.
2026-27 Proposed Budget June 10, 2026 100
City of Calexico
2026-27 Budget
General Fund Expenditure Detail
2024-25 2025-26
Actual Projection Baseline
Program
Requests Deferrals
Proposed
Budget Notes
City Council
Salary and Benefits
111-10-110-51010-000 Regular salaries and earnings $ 36,983 $ 36,300 $ 36,300 $ 36,300 111-10-110-52010-000 Retirement 3,004 5,601 5,601 5,601 111-10-110-52011-000 OASI (FICA) 2,829 2,777 2,777 2,777 111-10-110-52012-000 Medical insurance-ISF Contrib 41,275 113,184 108,883 108,883 111-10-110-52013-000 Worker's comp-ISF Contrib 1,260 4,211 4,211 4,211 111-10-110-52014-000 Unemployment ins-ISF Contrib 11 182 109 109 85,362 162,254 157,881 - - 157,881
111-10-110-52009-000 Retirement- Unfunded Liability 53,050 61,520 67,448 67,448 53,050 61,520 67,448 - - 67,448
Materials/Supplies -
111-10-110-53001-000 Materials & supplies 281 926 954 954 111-10-110-53013-000 Vehicle Fuel & Oil - 500 515 515
111-10-110-53017-000 Office supplies (31) 822 847 847
111-10-110-53020-000 Postage - 347 358 358
111-10-110-53027-000 Awards/Trophies 708 1,000 1,030 1,030 958 3,595 3,703 - - 3,703
Contracts/Professional Services
111-10-110-55001-000 Professional Services 18,490 17,364 17,885 17,885 111-10-110-55016-000 Communications - 1,736 1,789 1,789 111-10-110-55017-000 Advertising - 1,505 1,550 1,550
111-10-110-55019-000 Gen Liability Insurance - - - -
111-10-110-55020-000 Community Promotion 1,000 1,672 1,722 1,722 111-10-110-55020-604 Community Promo-State of City - - - 5,000 (2,000) 3,000 111-10-110-55025-000 Other Operating Contracts 35,026 33,000 33,990 33,990 111-10-110-55025-001 Other Operating Contracts 3,840 5,788 5,962 5,962 111-10-110-55027-000 IT Services & User Licenses - 174 179 179 111-10-110-55031-000 Pest Control - - - -
111-10-110-55037-001 Council Discretionary - Nuricu 500 500 500 500 111-10-110-55037-002 Council Discretionary -Legaspi - 500 500 500 111-10-110-55037-003 Council Discretionary - Marque 500 500 500 500 111-10-110-55037-004 Council Discretionary - Calder - 500 500 500 111-10-110-55037-005 Council Discretionary -Tylenda - 500 500 500 111-10-110-55043-003 Commissions - Library 500 - - -
111-10-110-55043-005 Commissions - Planning 200 - - -
111-10-110-55043-010 Commissions-Community Serv Com 450 - - - 60,506 63,740 65,577 5,000 (2,000) 68,577
Administration/Office Costs
111-10-110-55505-000 Travel, conferences & meetings 20,306 20,544 21,161 21,161 111-10-110-55506-000 Training 1,268 579 596 596
111-10-110-55511-000 Cell Phone 2,898 3,068 3,160 3,160 24,472 24,191 24,916 - - 24,916
Cost Allocation
111-10-110-59020-000 Admin Cost Allocation (67,183) (73,479) (98,137) (98,137) (67,183) (73,479) (98,137) - - (98,137)
Total City Council $ 157,165 $ 241,821 $ 221,388 $ 5,000 $ (2,000) $ 224,388 2026-27 Proposed Budget
2026-27 Proposed Budget June 10, 2026 101
City of Calexico
2026-27 Budget
General Fund Expenditure Detail
2024-25 2025-26
Actual Projection Baseline
Program
Requests Deferrals
Proposed
Budget Notes
2026-27 Proposed Budget
City Attorney
Salary and Benefits
111-10-140-51010-000 Regular salaries and earnings -$ $ 62,000 $ 118,827 $ - $ - $ 118,827 111-10-140-52010-000 Retirement - - 9,423 - - 9,423
111-10-140-52011-000 OASI (FICA) - - 9,090 - - 9,090
111-10-140-52012-000 Medical insurance-ISF Contrib - - 23,855 - - 23,855 111-10-140-52013-000 Worker's comp-ISF Contrib - - 11,883 - - 11,883 111-10-140-52014-000 Unemployment ins-ISF Contrib - - 356 - - 356 111-10-140-52015-000 Life insurance - - 106 - - 106
- 62,000 173,540 - - 173,540
111-10-140-52009-000 Retirement- Unfunded Liability - - 13,490 13,490 - - 13,490 - - 13,490
Materials/Supplies
111-10-140-53017-000 Office Supplies 2,500 (1,000) 1,500 111-10-140-53020-000 Postage 400 - 400
111-10-140-53023-000 Utility payments 5,000 (2,000) 3,000 111-10-140-53030-000 Cleaning supplies 500 500
- - - 8,400 (3,000) 5,400
Contracts/Professional Services
111-10-140-55001-000 Professional Services 35,627 34,729 35,771 35,771 111-10-140-55011-000 Attorney fees & retainers 256,771 218,910 225,477 62,000 (42,477) 245,000 111-10-140-55015-000 Temporary Staffing - 29,000 (29,000) - 111-10-140-55017-000 Advertising 300 - - -
111-10-140-55023-000 Outside Legal Counsel - 17,364 17,885 2,636 (521) 20,000 111-10-140-55026-000 Live Scan Fees - 100 100
111-10-140-55027-000 IT software and User Licenses - 12,000 (6,000) 6,000 111-10-140-55031-000 Pest Control - 200 200
111-10-140-55033-000 Employment Exam - 200 200
292,698 271,003 279,133 106,136 (77,998) 307,271
Administration/Office Costs -
111-10-140-55501-000 Memberships dues - - - 1,000 1,000 111-10-140-55505-000 Travel and Conferences - - - 2,000 2,000 111-10-140-55506-000 Training - - - 2,000 2,000
111-10-140-55511-000 Cellphone - - - 2,000 2,000
- - - 7,000 - 7,000
Cost Allocation
111-10-140-59020-000 Admin Cost Allocation (93,041) (98,638) (155,382) - - (155,382) (93,041) (98,638) (155,382) - - (155,382)
Total City Attorney $ 199,657 $ 234,365 $ 310,780 $ 121,536 $ (80,998) $ 351,318 -
2026-27 Proposed Budget June 10, 2026 102
City of Calexico
2026-27 Budget
General Fund Expenditure Detail
2024-25 2025-26
Actual Projection Baseline
Program
Requests Deferrals
Proposed
Budget Notes
2026-27 Proposed Budget
City Manager
Salary and Benefits
111-10-150-51010-000 Regular salaries and earnings $ 653,652 $ 665,053 $ 749,034 $ 120,118 $ (120,118) $ 749,034 111-10-150-51011-000 Overtime 7,972 10,000 10,000 10,000 111-10-150-51012-000 Other earnings 183,251 4,800 4,800 4,800 111-10-150-51015-000 Leave Payoff 57,637 - - -
111-10-150-51016-000 Sick leave buyback 3,899 2,000 2,000 2,000 111-10-150-51017-000 Vacation leave buyback 2,148 - - - 111-10-150-52010-000 Retirement 71,700 57,275 64,093 9,525 (9,525) 64,093 111-10-150-52011-000 OASI (FICA) 46,148 52,162 58,586 9,189 (9,189) 58,586 111-10-150-52012-000 Medical insurance-ISF Contrib 87,179 143,444 107,464 45,754 (45,754) 107,464 111-10-150-52013-000 Worker's comp-ISF Contrib 45,889 68,425 76,823 12,012 (12,012) 76,823 111-10-150-52014-000 Unemployment ins-ISF Contrib 240 3,409 2,298 360 (360) 2,298 111-10-150-52015-000 Life insurance 648 741 741 318 (318) 741 111-10-150-52018-000 Health Allowance Benefit 8,900 - 9,242 - 9,242 1,169,262 1,007,309 1,085,081 197,276 (197,276) 1,085,081 111-10-150-52009-000 Retirement- Unfunded Liability 74,269 98,432 107,917 107,917 74,269 98,432 107,917 - - 107,917
Materials/Supplies
111-10-150-53001-000 Materials & supplies 4,774 9,416 9,698 9,698 111-10-150-53011-000 Vehicle parts and equipment 286 289 298 298 111-10-150-53013-000 Vehicle Fuel & Oil 479 695 715 715 111-10-150-53017-000 Office supplies 5,080 6,141 6,325 3,000 (3,000) 6,325 111-10-150-53020-000 Postage 665 868 894 894
111-10-150-53023-000 Utility payments - Electric 12,305 14,933 15,381 15,381 111-10-150-53026-000 Equipment-Small/Non-Capitalize - 6,668 6,868 6,868 111-10-150-53027-000 Awards/Trophies 160 1,152 1,187 1,187 111-10-150-53030-000 Cleaning Supplies 1,135 3,015 3,106 3,106 111-10-150-53034-000 Drinking Water 449 551 568 568
25,333 43,729 45,041 3,000 (3,000) 45,041
Repairs/Maintenance
111-10-150-54001-000 Equip Repairs & Maintenance - 579 596 596 111-10-150-54010-000 Building Maintenance - 579 596 596 111-10-150-54013-000 Office Equipment Maintenance 7,520 5,597 5,765 5,765 7,520 6,755 6,957 - - 6,957
Contracts/Professional Services
111-10-150-55001-000 Professional Services 289,480 35,000 36,050 36,050 111-10-150-55011-000 Attorney fees and retainers (125,727) 154,626 159,265 159,265 111-10-150-55015-000 Temporary Staffing 63,953 33,364 34,365 17,001 (17,001) 34,365 111-10-150-55017-000 Advertising 1,283 2,593 2,671 2,671 111-10-150-55020-000 Community Promotion 6,365 5,000 5,150 5,000 (5,000) 5,150 111-10-150-55021-000 Elections 31,105 24,000 24,720 24,720 111-10-150-55023-000 Outside Legal Counsel - 5,000 5,150 5,150 111-10-150-55025-000 Other Operating Contracts 6,023 25,468 26,232 26,232 111-10-150-55026-000 Live Scan Fees 256 500 515 515
111-10-150-55027-000 IT Software & User Licenses 388 463 477 477 111-10-150-55031-000 Pest Control - 116 119 119
111-10-150-55033-000 Employment Exam 535 579 596 596
273,661 286,709 295,310 22,001 (22,001) 295,310
Continued
2026-27 Proposed Budget June 10, 2026 103
City of Calexico
2026-27 Budget
General Fund Expenditure Detail
2024-25 2025-26
Actual Projection Baseline
Program
Requests Deferrals
Proposed
Budget Notes
2026-27 Proposed Budget
Continued
Administration/Office Costs
111-10-150-55500-000 Administration/Office Costs 2,655 5,788 5,962 5,962 111-10-150-55501-000 Membership Dues 13,205 12,486 12,861 12,861 111-10-150-55502-000 Subscriptions - 203 209 209
111-10-150-55505-000 Travel, conferences & meetings 1,486 12,827 13,212 13,212 111-10-150-55506-000 Training 1,150 3,142 3,236 3,236
111-10-150-55510-000 Telephone 16,567 12,576 12,954 12,954 111-10-150-55511-000 Cell Phone 2,903 3,150 3,245 3,245 37,966 50,172 51,678 - - 51,678
Cost Allocation
111-10-150-59020-000 Admin Cost Allocation (376,210) (398,838) (488,189) (488,189) (376,210) (398,838) (488,189) - - (488,189)
Total City Manager $ 1,211,802 $ 1,094,268 $ 1,103,795 $ 222,277 $ (222,277) $ 1,103,795 2026-27 Proposed Budget June 10, 2026 104

FINANCIAL SERVICES DEPARTMENT
2026-2027 Budget
Financial Services Department
Our Mission is to provide accurate, timely, trustworthy, clear, and complete financial information and support to all City departments, other governmental agencies, and citizens.

Our Vision is to provide excellence in the management of public resources and outstanding customer service.

Our Values are the key to success in our department, our guide to daily operations and how we deliver results.

Our Goals, …
Transparency – to the community regarding revenues and expenses.

Collaboration – with City departments and businesses.

Service – to the citizens and business owners.

Efficiency – strive to provide efficient customer services.

Respect – to our customers
Services Include:

The Financial Services Department provides revenue management, general accounting, budget administration, financial reporting, and debt management. Its role is to safeguard the City’s assets, assure timely payments to vendors and employees, administer internal financial controls, prepare accurate and timely municipal service bills, prepare statistical analysis and reports, provide information services, and complete the preparation of City’s annual Basic Financial Statements and coordinate the annual audit by the City’s independent certified public accountants.

The Financial Services Department develops and maintains financial records, reports financial transactions in accordance with generally accepted accounting principles (GAAP) and in compliance with State and Federal Laws. Staff perform various accounting functions including accounts receivable, accounts payable, payroll, general ledger, internal and external audits, general accounting functions, and administration of the accounting system.

The Financial Services Department serves as the City’s central cashier, manages the City’s investments; oversees the collection of water, sewer, and waste collection fees; business license fees, issues business license certificates and provides high quality customer service to residents and customers.
2026-27 Proposed Budget June 10, 2026 105

FINANCIAL SERVICES DEPARTMENT
2026-2027 Budget
The Financial Services Department prepares financial policies, internal controls and ensures that City’s purchasing operations comply with the municipal code, policies, and state and federal statues; in addition to making sure that all assets are recorded and capitalized.

In 2023, the City of Calexico elected to participate in the California Employers’ Retiree Benefit Trust (CERBT), this allows for the City of Calexico to use CERBT as our Other Post-Employment Benefits (OPEB) trust fund. By electing to do this, the City of Calexico can help finance future retiree medical benefits through investment earnings provided by CalPERS; this allows the City to generate investment income from employer-controlled contributions to pay for future retiree benefits; reduce future employer cash flow requirements and budget dependency with investment income and OPEB liabilities reported on employer annual financial statements.

Objectives and Performance Measures

1. Provide outstanding customer service.

2. Provide timely and accurate financial information.

3. Promote city wide teamwork.

4. Create and monitor the city’s budget.

5. Cash flow management.
2026-27 Proposed Budget June 10, 2026 106
City of Calexico
2026-27 Budget
General Fund Expenditure Detail
2024-25 2025-26
Actual Projection Baseline
Program
Requests Deferrals
Proposed
Budget Notes
2026-27 Proposed Budget
Finance
Salary and Benefits
111-10-160-51010-000 Regular salaries and earnings $ 324,851 $ 691,583 $ 584,167 $ 584,167 111-10-160-51011-000 Overtime 5,780 3,000 3,000 3,000
111-10-160-51012-000 Other earnings 2,524 1,370 1,970 1,970 111-10-160-51015-000 Leave Payoff 877 - - -
111-10-160-51016-000 Sick leave buyback 3,221 3,900 3,900 3,900 111-10-160-51017-000 Vacation leave buyback 2,148 - - - 111-10-160-52010-000 Retirement 28,814 59,303 50,693 50,693 111-10-160-52011-000 OASI (FICA) 24,628 53,053 44,836 44,836 111-10-160-52012-000 Medical insurance-ISF Contrib 100,815 113,733 108,733 108,733 111-10-160-52013-000 Worker's comp-ISF Contrib 32,435 69,350 58,609 58,609 111-10-160-52014-000 Unemployment ins-ISF Contrib 108 3,468 1,758 1,758 111-10-160-52015-000 Life insurance 438 1,005 900 900
111-10-160-52018-000 Health Allowance Benefit 2,323 13,864 13,864 13,864 528,962 1,013,629 872,429 - - 872,429
111-10-160-52009-000 Retirement- Unfunded Liability 90,184 104,584 114,662 114,662 90,184 104,584 114,662 - - 114,662
Materials/Supplies
111-10-160-53001-000 Materials & supplies - 1,050 1,082 1,082 111-10-160-53013-000 Vehicle Fuel & Oil - 127 131 131
111-10-160-53017-000 Office supplies 7,628 6,585 6,783 6,783 111-10-160-53020-000 Postage 1,617 1,158 1,192 1,192
111-10-160-53023-000 Utility payments - Electric 4,102 4,507 4,642 4,642 111-10-160-53026-000 Equipment-Small/Non-Capitalize 2,730 5,925 6,102 6,102 111-10-160-53030-000 Cleaning supplies 805 1,050 1,082 1,082 111-10-160-53034-000 Drinking Water 464 525 541 541
17,344 20,926 21,553 - - 21,553
Repairs/Maintenance
111-10-160-54001-000 Equip Repairs & Maintenance - 116 119 119 111-10-160-54010-000 Building Maintenance - 2,883 2,969 2,969 111-10-160-54013-000 Office Equipment Maintenance 4,550 4,410 4,542 4,542 111-10-160-54020-000 Janitorial - - - -
4,550 7,409 7,631 - - 7,631
Contracts/Professional Services
111-10-160-55001-000 Professional Services 140,364 89,253 91,930 91,930 111-10-160-55012-000 Audit Fees 91,850 89,716 92,407 92,407 111-10-160-55015-000 Temporary Staffing 4,481 2,631 2,709 2,709 111-10-160-55017-000 Advertising - 220 226 226
111-10-160-55022-000 Actuarial Studies - 2,315 2,385 2,385 111-10-160-55023-000 Outside Legal Counsel - 2,753 2,836 2,836 111-10-160-55025-000 Other Operating Contracts 80,652 76,746 79,048 79,048 111-10-160-55026-000 Live Scan Fees 32 210 216 216
111-10-160-55027-000 IT Software & User Licenses - 579 596 596 111-10-160-55033-000 Employment Exams 715 525 541 541
318,094 264,947 272,895 - - 272,895
Continued
2026-27 Proposed Budget June 10, 2026 107
City of Calexico
2026-27 Budget
General Fund Expenditure Detail
2024-25 2025-26
Actual Projection Baseline
Program
Requests Deferrals
Proposed
Budget Notes
2026-27 Proposed Budget
Continued
Administration/Office Costs
111-10-160-55500-000 Administration/Office Costs 3,159 3,600 3,708 3,708 111-10-160-55501-000 Membership Dues 2,041 1,579 1,626 1,626 111-10-160-55505-000 Travel, conferences & meetings - 3,322 3,422 3,422 111-10-160-55506-000 Training - 1,158 1,192 1,192
111-10-160-55507-000 Bank Fees 700 1,631 1,679 1,679
111-10-160-55510-000 Telephone 8,238 8,103 8,346 8,346
111-10-160-55511-000 Cell Phone 280 1,200 1,236 1,236
111-10-160-55515-000 Bank cash link dep shortages 2 - - - 14,421 20,593 21,210 - - 21,210
Cost Allocation
111-10-160-59020-000 Admin Cost Allocation (385,298) (408,473) (401,834) (401,834) (385,298) (408,473) (401,834) - - (401,834)
Total Finance $ 588,258 $ 1,023,614 $ 908,547 -$ -$ $ 908,547 2026-27 Proposed Budget June 10, 2026 108
City of Calexico
2026-27 Budget
General Fund Expenditure Detail
2024-25 2025-26
Actual Projection Baseline
Program
Requests Deferrals
Proposed
Budget Notes
2026-27 Proposed Budget
Customer Service
Salary and Benefits
111-10-162-51010-000 Regular salaries and earnings $ 43,998 $ 39,738 $ 40,624 $ 40,624 111-10-162-51011-000 Overtime 647 500 500 500
111-10-162-51012-000 Other earnings 37 50 50 50
111-10-162-51016-000 Sick leave buyback 644 - - -
111-10-162-52010-000 Retirement 4,189 3,863 3,933 3,933 111-10-162-52011-000 OASI (FICA) 3,309 3,082 3,150 3,150 111-10-162-52012-000 Medical insurance-ISF Contrib 6,106 6,361 6,081 6,081 111-10-162-52013-000 Worker's comp-ISF Contrib 5,286 4,029 4,117 4,117 111-10-162-52014-000 Unemployment ins-ISF Contrib 14 201 124 124 111-10-162-52015-000 Life insurance 85 74 74 74
111-10-162-52018-000 Health Allowance Benefit 1,036 462 462 462 65,350 58,360 59,116 - - 59,116
111-10-162-52009-000 Retirement- Unfunded Liability 7,427 8,613 9,443 9,443 7,427 8,613 9,443 - - 9,443
Materials/Supplies
111-10-162-53001-000 Materials & supplies - 868 894 894 111-10-162-53013-000 Vehicle Fuel & Oil - 221 227 227
111-10-162-53017-000 Office supplies 2,370 3,947 4,065 4,065 111-10-162-53020-000 Postage 132 868 894 894
111-10-162-53023-000 Utility payments - Electric 4,102 4,410 4,542 4,542 111-10-162-53026-000 Equipment-Small/Non-Capitalize 2,131 2,558 2,635 2,635 111-10-162-53030-000 Cleaning Supplies 28 579 596 596
8,763 13,451 13,854 - - 13,854
Repairs/Maintenance
111-10-162-54010-000 Building Maintenance - 750 773 773 111-10-162-54013-000 Office Equipment Maintenance 408 579 596 596 408 1,329 1,369 - - 1,369
Contracts/Professional Services
111-10-162-55015-000 Temporary Staffing 678 2,786 2,870 2,870 111-10-162-55017-000 Advertising - 606 625 625
111-10-162-55025-000 Other Operating Contracts 1,676 1,447 1,490 1,490 111-10-162-55028-000 Alarm/Security 252 579 596 596
111-10-162-55033-000 Employment Exams - 232 238 238
2,606 5,650 5,819 - - 5,819
Administration/Office Costs
111-10-162-55500-000 Administration/Office Costs 3,742 3,784 3,897 3,897 111-10-162-55501-000 Membership Dues 150 324 334 334
111-10-162-55505-000 Travel, conferences & meetings 1,088 1,803 1,858 1,858 111-10-162-55509-000 Credit Card Processing Fees - 579 596 596 111-10-162-55510-000 Telephone 5,398 4,410 4,542 4,542
10,377 10,900 11,227 - - 11,227
Total Customer Service $ 94,931 $ 98,302 $ 100,828 -$ -$ $ 100,828 2026-27 Proposed Budget June 10, 2026 109
City of Calexico
2026-27 Budget
General Fund Expenditure Detail
2024-25 2025-26
Actual Projection Baseline
Program
Requests Deferrals
Proposed
Budget Notes
2026-27 Proposed Budget
Non-Department
Salary and Benefits
111-10-180-52020-000 Refunds, fees other debits $ 773 -$ $ - $ - 111-10-180-52034-000 Medical Program Administration 34,291 38,235 39,076 39,076 111-10-180-51015-001 Leave Payoff -ISF Contribution 25,000 25,000 25,000 25,000 111-10-180-52019-000 Retiree Medical ISF Contribu 844,904 661,988 688,117 688,117 111-10-180-52019-001 OPEB Trust Contribution 21,618 21,741 21,585 21,585 111-10-180-51090-000 Vacancy savings projection - (250,000) (250,000) (250,000) 111-10-180-52000-000 ISF Rebates (300,000) - -
Materials/Supplies
111-10-180-53001-000 Materials & supplies 4,203 5,850 6,126 6,126 111-10-180-53001-047 Materials & supplies - 1,200 1,236 1,236 111-10-180-53020-000 Postage - 347 258 258
111-10-180-53024-000 Utility payments - Gas 522 1,308 1,347 1,347 111-10-180-53025-000 Utility payments - Water 6,427 4,239 6,117 6,117 111-10-180-53026-000 Equipment-Small/Non Capitalize 387 522 537 537 111-10-180-53030-000 Cleaning supplies - 1,158 1,192 1,192 11,554 14,623 16,812 - - 16,812
Repairs/Maintenance
111-10-180-54001-000 Equip Repairs & Maintenance 21,172 1,600 5,648 5,648 111-10-180-54010-000 Building Maintenance 17,414 17,867 16,703 16,703 111-10-180-54015-000 Other Maintenance 247 5,000 5,150 5,150 111-10-180-54020-000 Janitorial 27,000 28,478 29,332 29,332 65,833 52,944 56,833 - - 56,833
Contracts/Professional Services
111-10-180-55001-000 Professional Services 16,818 17,880 11,316 11,316 111-10-180-55010-000 Intergov Admin Fees & Chgs - 43,990 45,309 45,309 111-10-180-55010-001 Housing in Lieu/Pass-through 71,463 64,943 73,991 73,991 111-10-180-55016-000 Communications 5,747 5,788 5,962 5,962 111-10-180-55017-000 Advertising - 835 860 860
111-10-180-55020-000 Community Promotion - 273 281 281
111-10-180-55025-000 Other Operating Contracts 88,232 201,176 147,305 147,305 111-10-180-55027-000 IT Software & User Licenses 44,473 47,260 48,678 48,678 111-10-180-55028-000 Alarm/Security 1,034 3,325 3,424 3,424 111-10-180-55031-000 Pest Control 1,500 1,736 1,789 1,789 229,267 387,205 338,915 - - 338,915
General Liability Insurance
111-10-180-55019-000 Gen Liability Insurance 510,036 570,453 591,299 591,299 Administration/Office Costs
111-10-180-55500-000 Administration/Office Costs 34,999 8,276 8,524 8,524 111-10-180-55501-000 Membership Dues 4,589 33,513 25,519 25,519 111-10-180-55514-000 Internet/Cable - 984 1,014 1,014
39,588 42,773 35,056 - - 35,056
111-10-180-59010-411 Transfer Out - #411 Capital - 1,800,000 - - 111-10-180-59010-522 Transfer Out -#522 Airport 98,000 98,000 - - 111-10-180-59030-000 Contribution 2013-1 264,031 200,000 200,000 200,000 111-10-180-59020-000 Admin Cost Allocation (291,726) (265,382) (344,818) (344,818) Total Non-Department $ 1,853,170 $ 3,097,581 $ 1,417,875 -$ -$ $ 1,417,875 -
2026-27 Proposed Budget June 10, 2026 110
City of Calexico
2026-27 Budget
Measure H
Fund #120
Purpose of Fund
2024-25 2026-27 2027-28 2028-29 2029-30 2030-31
Actual Projection Projection Projection Projection Projection (Sunset) Beginning Fund Balance $ 725,799 $ 71,840 $ 86,490 $ 3,049 $ 50,228 $ 143,845 $ 1,284,580 Revenues One Quarter
Measure H Sales Tax 3,642,010 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
Transfer to Debt Fund
For Measure H Bond 1,000,447 999,750 999,750 999,750 999,750 - - Existing Support
Police Salaries 850,000 867,000 867,000 867,000 867,000 867,000 284,580 Fire Salaries 400,000 408,000 408,000 408,000 408,000 408,000 - Recreation Programs 35,000 35,700 35,700 36,414 37,142 37,885 - Recreation - Summer Swim 35,000 75,000 75,000 76,500 78,030 79,591 - 1,320,000 1,385,700 1,385,700 1,387,914 1,390,172 1,392,476 284,580 Additional Support as of 2024-25
Police Salaries 600,000 520,200 525,402 535,910 546,628 557,561 - Fire Salaries 600,000 520,200 525,402 535,910 546,628 557,561 - Recreation Programs 295,000 259,500 262,095 267,337 272,684 278,137 - 1,495,000 1,299,900 1,312,899 1,339,157 1,365,940 1,393,259 - -13% 1% 2% 2% 2% -100%
2,815,000 2,685,600 2,698,599 2,727,071 2,756,112 2,785,735 284,580 Capital/Equipment
Police/Patrol Vehicle 30,908 - 55,092 - - - -
Fire/Compact Truck 65,950 - - - - - -
Fire Apparatus - $1.1 million 329,460 - - - - - -
Fire/Heart Saver Alert (Statio 54,205 - - - - - -
Sport Lights/D. Gutierrez Fiel - - 30,000 - - - -
Future - - - - - - -
480,522 - 85,092 - - - -
4,295,968 3,685,350 3,783,441 3,726,821 3,755,862 2,785,735 284,580 Net Annual Activity (653,958) 14,650 (83,441) 47,179 93,618 1,140,735 715,420 Ending Fund Balance $ 71,840 $ 86,490 $ 3,049 $ 50,228 $ 143,845 $ 1,284,580 $ 2,000,000 -
Measure H is a local sales and use tax approved by the voters in June 2010, effective October 1, 2010. The sales tax add-on (transactions and use tax) is a general-purpose tax of .5% applicable on sales within the City of Calexico and sales outside of the City under certain applicable criteria. The passage of 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 the swimming pool program. 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 Fund transfer was limited to 2% annual growth. An annual residual is now accumulating in the fund to rebuild an Emergency Reserve. 2025-26
Paid from Trustee
Bond Reserve Bond Retired
2026-27 Proposed Budget June 10, 2026 111
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2026-27 Proposed Budget June 10, 2026 112
City of Calexico
2026-27 Budget
Operating Grant Funds
2026-27 Proposed Budget June 10, 2026 113
City of Calexico
2026-27 Budget
Community Services
Library Grants
Fund #221
Purpose of Fund
2023-24 2024-25 2025-26 2026-27
Actual Actual Projected Budget Notes
Beginning Available Fund Balance $ 7,419 $ 17,631 $ - $ - Annual Activity
Revenues
State grant revenue
Adult Literacy 200 44,279 46,879 49,066 49,396
Zip Books 700 6,858 6,967 6,967 5,518
Lunch at the Library 701 13,500 33,021 21,590 8,568
64,637 86,867 77,623 63,482
-
Expenditures
Adult Literacy 42,463 45,226 49,066 49,396
Zip Books 6,852 6,631 6,967 5,518
Lunch at the Library 5,111 32,772 21,590 8,568
54,426 84,628 77,623 63,482
- - - -
Net Annual Activity 10,211 2,239 - -
- - - -
Ending Available Fund Balance $ 17,631 $ 19,870 $ - $ - Balance Sheet
Cash 18,275 23,975
Current Payables (645) (4,106)
Available Fund Balance $ 17,631 $ 19,870
The City benefits from State of California grants to support library services. This fund reports the status of grant funds. 2026-27 Proposed Budget June 10, 2026 114
City of Calexico
2026-27 Budget
Community Donations
Fund #222
Purpose of Fund
2023-24 2024-25 2025-26 2026-27
Actual Actual Projected Budget Notes
Beginning Available Fund Balance $ 74,509 $ 65,232 $ 62,444 $ 32,793 Annual Activity
Contribution Revenues
Animal Control 217 30 10 - -
Fire 250 - - 20,000 -
Library 510 1,280 3,683 1,850 2,000
Recreation 520-100 - - - -
Recreation - Pool 520-101 - 5,000 5,000 5,000
Recreation - Seniors 520-200 - - 725 -
520-600 5,500 4,815 17,100 -
Community Events 600 10,000 1,000 1,000 10,000
16,810 14,508 45,675 17,000
Expenditures - - - -
Animal Control 217 973 - - 3,671
Fire 250 - - 20,000 -
Library 510 1,280 1,683 2,000 1,850
Recreation 520-100 258 - - -
Recreation - Pool 520-101 - - 16,000 5,000
Recreation - Seniors 520-200 10,422 12,544 20,225 16,352 520-600 3,155 2,077 17,100 5,082
Community Events 600 10,000 992 - 10,000
26,087 17,296 75,325 41,956
Net Annual Activity (9,277) (2,788) (29,650) (24,956)
- -
Ending Available Fund Balance $ 65,232 $ 62,444 $ 32,793 $ 7,838 Balance Sheet
Cash/Due from Other Funds 65,782 62,444
Current Payables (550)
65,232 62,444
Ending Balance by Program -
Animal Control 217 3,661 3,671 3,671 -
Fire 250 - - - -
Library 510 - 2,000 1,850 2,000
Recreation 520-100 - - - -
Recreation - Pool 520-101 6,000 11,000 - -
Recreation - Seniors 520-200 48,396 35,852 16,352 (0)
520-600 2,345 5,082 5,082 -
Community Events 600 4,830 4,838 5,838 5,838
$ 65,232 $ 62,444 $ 32,793 $ 7,838
- - -
The City receives community donations to support a range of special services. Donations are reported in this fund to track the status of these restricted funds.

Recreation - Christmas
Parade and Tree Lighting
Recreation - Christmas
Parade and Tree Lighting
Recreation - Christmas Parade
and Tree Lighting
2026-27 Proposed Budget June 10, 2026 115
City of Calexico
2026-27 Budget
New River Operations
Fund # 224
Purpose of Fund
2023-24 2024-25 2025-26 2026-27
Actual Actual Projected Budget Notes
Beginning Available Fund Balance $ - $ - $ 77,551 $ 77,551 Annual Activity
Revenues
City of Calexico - 88,696 50,000 100,000
County of Imperial - 50,000 100,000
Imperial Irrigation District - 50,000 100,000
-
- 88,696 150,000 300,000
- -
Expenditures
Salaries and Benefits/Interfund - - - 126,832
Maintenance - 11,144 124,989 177,500
Admin Cost Allocation - - 25,011 29,905
- 11,144 150,000 334,237
- -
Net Annual Activity - 77,551 - (34,237)
Ending Available Fund Balance $ - $ 77,551 $ 77,551 $ 43,314 Balance Sheet
Cash $ - $ 77,551
Current Receivables - -
Current Payables - -
Available Fund Balance $ - $ 77,551
- -
This fund tracks the inter-agency agreement that provides ongoing maintenance funds for the New River project. Operating costs are shared between the City's General Fund, Imperial County, and the Imperial Irrigation District. 2026-27 Proposed Budget June 10, 2026 116
City of Calexico
2026-27 Budget
Public Works
Gas Tax
Fund #231
Purpose of Fund
2023-24 2024-25 2025-26 2026-27
Actual Actual Projected Budget Notes
Beginning Available Fund Balance $ 542,463 $ 592,454 $ 400,847 $ 385,073 Annual Activity
Revenues
State Gas Tax 1,063,382 1,107,501 1,135,514 1,162,636
Local Grants #281 58,755 61,105 63,549 66,091
Investment Income 35,226 15,458 10,000 10,000
1,157,363 1,184,064 1,209,063 1,238,727
Expenditures
Salaries and Benefits 438,577 579,066 1,051,187 1,069,068 #299 CalTrans Grant Reimburse (138,988) - - -
#111 General Fund Allocation (93,536) (304,000) (20,000) (20,000) #237 RMRA Allocation - - (480,000) (480,000)
206,053 275,066 551,187 569,068
Materials/Supplies 153,446 174,831 157,500 157,500 Purchase faded street signs, flashing stop signs, concrete
to repair sidewalks, asphalt
Electricity/Streetlights 390,935 327,210 - - Street Lights to RMRA Repairs/Maintenance 13,782 10,130 94,834 94,834 Install/repair street lights Street Sweeping 278,931 283,168 315,000 315,000 Contract with Solid Waste Operator per Franchise
Agreement
Contracts/Professional Services 18,277 18,621 20,450 20,450 Engineering services and traffic counts
Temporary Staffing 28,283 57,789 65,500 225,000 Add 8 temp part-time Laborers
Administration 17,666 18,196 20,366 26,700
Interfund Cost Reimbursement
Subtotal, Operating Budget 1,107,373 1,165,012 1,224,837 1,408,552 -
Capital Outlay - 210,659 -
1,107,373 1,375,671 1,224,837 1,408,552
- - - -
Net Annual Activity 49,991 (191,607) (15,774) (169,825) Ending Available Fund Balance $ 592,454 $ 400,847 $ 385,073 $ 215,248 Balance Sheet Fund Balance
Cash $ 545,914 $ 380,793 $ 117,379 One Month Operating Reserve Accounts Receivable 91,800 94,230 97,869 Available
Current Payables (45,260) (74,177) $ 215,248
Available Fund Balance $ 592,454 $ 400,847
The City receives Highway User Tax (HUTA) Gas Tax funds allocated by the State of California. Revenues are available to fund street maintenance programs. The funds are governed by the California Constitution Article XIX and Streets and Highways Code Section 2101. 2026-27 Proposed Budget June 10, 2026 117
City of Calexico
2026-27 Budget
Public Works
Road Maintenance Rehabilitation
Fund #237
Purpose of Fund
2023-24 2024-25 2025-26 2026-27
Actual Actual Projected Budget Notes
Beginning Fund Balance $ 3,031,510 $ 4,193,350 $ 5,295,049 $ 4,489,398 Annual Activity
Revenues
RMRA/State Allocation 999,314 1,071,425 1,055,111 1,127,504 Investment Income 153,924 185,903 100,000 100,000
1,153,237 1,257,327 1,155,111 1,227,504
Expenditures
Operating allocations from Gas Tax streets program
Salaries and Benefits - - 480,000 480,000
Materials and supplies - -
Materials (Aggregate/Asphalt) - - 150,000 150,000
Professional Services - - 20,000 20,000
Electricity/Streetlights - - 400,000 435,000
Capital Outlay - - -
967 Scaroni Road 26,250 10,225 729,703 -
969 Weakley Road Improvements (34,853) 44,353 181,060 983,000 997 Vehicles - 101,050 - 255,000
997-1
- - - 300,000
(8,603) 155,627 1,960,762 2,623,000
-
Net Annual Activity 1,161,840 1,101,700 (805,651) (1,395,496) Ending Fund Balance $ 4,193,350 $ 5,295,049 $ 4,489,398 $ 3,093,902 Balance Sheet
Cash $ 4,035,341 $ 5,158,654
Accounts Receivable 174,159 188,807
Current Payables (16,151) (52,412)
Available Fund Balance $ 4,193,350 $ 5,295,049
- -
The Road Maintenance and Rehabilitation Fund includes allocations from the following State taxes enacted by the State Road Repair and Accountability Act of 2017: 12 cent gasoline excise tax, 20 cent diesel fuel tax, transportation improvement fees and transportation loan repayments.

Thermoplastic Marking &
Crack Sealing Equipment
2026-27 Proposed Budget June 10, 2026 118
City of Calexico
2026-27 Budget
Police Department
Asset Seizure/Forfeiture
Fund # 241
Purpose of Fund
2023-24 2024-25 2025-26 2026-27
Actual Actual Projected Budget Notes
Beginning Available Fund Balance $ 7,291 $ - $ 13,239 $ - Annual Activity
Revenues
Federal Grant - Asset Forfeitures - 13,239 -
Investment Earnings 38 - -
38 13,239 -
Expenditures
Capital Outlay
Equipment/Vehicle 7,328 - 13,239 -
Equipment/Other - - - -
7,328 - 13,239 -
Net Annual Activity (7,291) 13,239 (13,239) -
Ending Available Fund Balance $ - $ 13,239 $ - $ -
Balance Sheet
Cash $ - $ -
Current Receivables - 13,239
Current Payables - -
Available Fund Balance $ - $ 13,239
- -
This Police Department program is sponsored by the Federal Department of Justice. Local and law enforcement agencies may equitably share in federally forfeited property. The forfeited property is subject to law and regulations for various law enforcement related uses such as training, equipment, operations, facilities, drug awareness programs, etc. The use must supplement the resources of the recipient agency in order to be a permitted use and directly benefit the recipient. 2026-27 Proposed Budget June 10, 2026 119
City of Calexico
2026-27 Budget
Police and Fire Departments
Prop 172/Public Safety Sales Tax
Fund # 242
Purpose of Fund
2023-24 2024-25 2025-26 2026-27
Actual Actual Projected Budget Notes
Beginning Available Fund Balance $ - $ - $ - $ -
Annual Activity
Revenues
Prop 172/Public Safety Sales Tax
Police 149,421 162,419 164,000 164,000
Fire 149,421 162,419 164,000 164,000
298,841 324,837 328,000 328,000
Expenditures
Salaries and Benefits
Police 210 149,421 162,419 164,000 164,000
Fire 250 149,421 162,419 164,000 164,000
298,841 324,837 328,000 328,000
Net Annual Activity - - - -
$ - $ - $ - $ -
Balance Sheet
Cash/Due to Other Funds $ (298,841) $ (77,967)
Current Receivables 298,841 $ 77,967
Current Payables
Available Fund Balance $ - $ -
- -
This fund reports the City's share of a 1/2% sales tax revenue imposed by the California Constitution. The funds must be used for public safety purposes. The City splits available funds between Police and Fire Department activities. 2026-27 Proposed Budget June 10, 2026 120
City of Calexico
2026-27 Budget
Police Department
COPS State Grant Program (AB 3229)
Fund #243
Purpose of Fund
2023-24 2024-25 2025-26 2026-27
Actual Actual Projected Budget Notes
Beginning Available Fund Balance $ 25,000 $ 36,531 $ 93,227 $ 17,227 Annual Activity
Revenues
State COPS Grants 197,013 206,696 210,000 210,000
197,013 206,696 210,000 210,000
Expenditures
Salaries and Benefits 210 150,000 150,000 150,000 150,000 Capital Police Vehicle 35,482 136,000 64,000
185,482 150,000 286,000 214,000
-
Net Annual Activity 11,531 56,696 (76,000) (4,000)
Ending Available Fund Balance $ 36,531 $ 93,227 $ 17,227 $ 13,227 Balance Sheet
Cash/Due to Other Funds $ (260,503) $ (6,773)
Current Receivables 297,033 100,000
Accounts Payable - -
Available Fund Balance $ 36,531 $ 93,227
- -
The State of California allocates a minimum of $100,000 per year to each City to support general Police Department programs. 2026-27 Proposed Budget June 10, 2026 121
City of Calexico
2026-27 Budget
Police Department
HIDTA (High Intensity Drug Trafficking Area)
Fund #245
Purpose of Fund
2023-24 2024-25 2025-26 2026-27
Actual Actual Projected Budget Notes
Beginning Available Fund Balance $ - $ - $ - $ -
Annual Activity
Revenues
OT Reimbursements 057 12,029 58,816 12,000 12,000
Drug Coalition 062 94,320 35,000 35,000
106,349 58,816 47,000 47,000
Expenditures
OT Reimbursements 057 12,029 58,816 12,000 12,000
IV Drug Coalition 062 94,320 - 35,000 35,000
106,349 58,816 47,000 47,000
Net Annual Activity - - - -
Ending Available Fund Balance $ - $ - $ - $ -
Balance Sheet
Cash/Due to Other Funds $ (4,307) (43,199)$
Current Receivables 4,307 43,199
Available Fund Balance $ - $ -
- -
The purpose of the Federal HIDTA grant is to reduce drug trafficking and production. The City periodically is involved in enforcement efforts that coordinate Federal, State, and local resources. Grant revenues, when received, are used to reimburse General Fund staff salaries. 2026-27 Proposed Budget June 10, 2026 122
City of Calexico
2026-27 Budget
Police Department
Operation Stonegarden
Fund #246
Purpose of Fund
2023-24 2024-25 2025-26 2026-27
Actual Actual Projected Budget Notes
Beginning Available Fund Balance $ - $ - $ - $ -
Annual Activity
Revenues
Federal Grant Revenue
Patrol Operations 72,590 166,308 40,000 50,000
Narcotics Program - 15,000 15,000
Patrol Vehicle, Equipment 60,000 18,860 56,010 -
132,590 185,168 111,010 65,000
Expenditures
Salaries and Benefits 210
Patrol Operations 72,590 166,308 40,000 50,000
Narcotics Program - 15,000 15,000
Capital Outlay
Patrol Vehicle, Equipment 60,000 18,860 56,010 -
Narcotics Program Equipment -
132,590 185,168 111,010 65,000
-
Net Annual Activity - - - -
Ending Available Fund Balance $ - $ - $ - $ -
Balance Sheet
Cash/Due to Other Funds $ (30,753) $ (9,506)
Current Receivables 30,753 11,181
Accounts Payable - (1,675)
Available Fund Balance $ - $ -
- -
This fund is used by the Police Department to track overtime and equipment purchased under the federal grant "Operation Stonegarden" for border protection operations.
2026-27 Proposed Budget June 10, 2026 123
City of Calexico
2026-27 Budget
National Opioid Settlement Fund
Fund #258
Purpose of Fund
2023-24 2024-25 2025-26 2026-27
Actual Actual Projected Budget Notes
Beginning Available Fund Balance $ 34,921 $ 59,798 $ 159,821 $ 169,594 Annual Activity
Revenues
Settlement Proceeds 22,480 93,794 6,773 32,642
Investment Income 2,397 6,230 3,000 3,000
24,877 100,023 9,773 35,642
Expenditures
- - - -
Net Annual Activity 24,877 100,023 9,773 35,642
Ending Available Fund Balance $ 59,798 $ 159,821 $ 169,594 $ 205,236 Balance Sheet
Cash/Due to Other Funds $ 59,798 $ 159,821
Current Receivables - -
Available Fund Balance $ 59,798 $ 159,821
- -
In December 2021, the City entered into Settlement Agreements brought by states and cities across the United States against the three largest pharmaceutical Opioid distributors and Opioid manufacturers. The City can expect to receive up to $311,220 paid out over a period of 18 years. Expenditure plans will be developed after additional cash is accumulated for this program. 2026-27 Proposed Budget June 10, 2026 124
City of Calexico
2026-27 Budget
Public Works Department
Solid Waste
Fund #281
Purpose of Fund
2023-24 2024-25 2025-26 2026-27
Actual Actual Projected Budget Notes
Beginning Available Fund Balance $ 754,061 $ 1,209,518 $ 1,274,036 $ 1,062,693 Annual Activity
Revenues
Customer Fees 2,353,531 2,284,045 2,332,446 2,634,389
2% AB 939 Administrative Fee 134,405 136,844 142,366 97,649 AB1826 Organics Recycling 189,417 189,165 188,847 210,639 Vehicle Impact Fee - - - - Moved to #231
Downtown Clean-up Fee 11,751 12,221 12,710 13,091
` Code Enforcement Fee 70,505 73,325 76,258 78,546
Investment Income 40,339 45,951 23,000 23,000
2,799,948 2,741,552 2,775,627 3,057,314
Expenditures - -
Operator Contract 2,214,916 2,396,887 2,533,066 2,634,389 Billing Correction 212,739
2% AB 939 - Membership Dues 100,000 52,061 115,000 115,000 IV Resource Mgmt 2% AB 939 - Administration 971 15,347 98,526 109,977
AB1826 Organics Recycling
Salaries & Benefits - - 202,431 202,454
Operations - - - -
Equipment - - 237 69,763 Vehicle, Computer
Vehicle Impact/Street Maintenance - - - - Moved to #231 Downtown Clean-up 11,751
Salaries & Benefits Temp staf - - 12,710 12,710
Code Enforcement
Salaries & Benefits Temp staf - - 25,000 25,000
Other 16,853 - - -
2,344,492 2,677,034 2,986,970 3,169,293
- - - -
Net Annual Activity 455,456 64,518 (211,343) (111,979)
Ending Available Fund Balance $ 1,209,518 $ 1,274,036 $ 1,062,693 $ 950,714 Balance Sheet
Cash/Due from Other Funds $ 1,563,774 $ 1,479,962
Current Payables (354,257) (205,926)
Available Fund Balance $ 1,209,518 $ 1,274,036
Fund Balance -
2% AB 939 Administrative Fee $ 219,892 $ 289,329 $ 218,169 $ 90,841 Downtown Clean-up Fees - 12,221 12,221 12,602
Code Enforcement 147,985 221,311 272,569 326,115
Operating Reserve 841,640 751,175 559,734 521,156
$ 1,209,518 $ 1,274,036 $ 1,062,693 $ 950,714
- - - -
The City provides residential solid waste disposal services through a private vendor contract. 2026-27 Proposed Budget June 10, 2026 125
City of Calexico
2026-27 Budget
Operating Grants
Fund #299
Purpose of Fund
2023-24 2024-25 2025-26 2026-27
Actual Actual Projected Budget Notes
Beginning Available Fund Balance $ - $ - $ - $ -
Annual Activity
Revenues
Federal Cares - Water Bill Assistance 280,612 - - -
State Grant - SB2 (Housing Element) - - - -
State Grant - LEAP (Housing Element) - - 250,000 -
SCAG Housing Element EIR REAP 2.0 HCD - - -
EECBG - 34,584 - 41,716
State Grant - Cultural Arts 23,269 25,117 15,000 5,555
State Grant - Recycling 21,107 32,307 32,307 43,683 SB 1383/Recycling Local Grant - Street Maintenance 138,988 - - - CalTrans Federal IVBEST 25,324 7,628 15,000 15,000 Police OT
State Post Wellness 5,205 - - -
State CalMMET 1,948 - 2,000 - Police OT
State Cannabis 108,895 154,737 75,000 75,000 Police OT
Fire 24,999 46,290 283,975 -
630,347 300,663 673,283 180,954
Expenditures -
Federal Cares - Water Bill Assistance 280,612 - - -
State Grant - SB2 (Housing Element) - - - -
State Grant - LEAP (Housing Element) - - 250,000 -
SCAG Housing Element EIR REAP 2.0 HCD - - -
EECBG - 34,584 - 41,716
State Grant - Cultural Arts 23,269 25,117 15,000 5,555
State Grant - Recycling 21,107 32,307 32,307 43,683 SB 1383/Recycling Local Grant - Street Maintenance 138,988 - - - Gas Tax Reimb Federal IVBEST 25,324 7,628 15,000 15,000 Police OT
State Post Wellness 5,205 - - -
State CalMMET 1,948 - 2,000 - Police OT
State Cannabis 108,895 154,737 75,000 75,000 Police OT/Training Fire 24,999 46,290 283,975 - Mutual Aid
630,347 300,663 673,283 180,954
Net Annual Activity - - - -
Ending Available Fund Balance $ - $ - $ - $ -
Balance Sheet
Cash/Due to Other Funds $ 57,399 $ 77,276
Current Receivables/Payables 262,450 329,957
Unearned Revenues - Police (14,795) (14,795)
Unearned Revenues - Leap (147,955) (297,955)
Unearned Revenues - Recycling (145,276) (86,528)
Unearned Revenues - Recreation (11,824) (7,955)
Available Fund Balance $ - $ (0)
This fund tracks operating grants received by the City and their supporting expenditures. 2026-27 Proposed Budget June 10, 2026 126
City of Calexico
2026-27 Budget
Business Improvement District
Fund #712
Purpose of Fund
2023-24 2024-25 2025-26 2026-27
Actual Actual Projected Budget Notes
Beginning Available Fund Balance $ 19,634 $ 5,611 $ 5,828 $ 5,828 Annual Activity
Revenues
PBID Assessments 752 217 -
Reimbursement - - -
Investment Income 225 - -
976 217 -
Expenditures
PBID Operations - - - -
Capital Outlay 91-908-004 15,000 - - - Downtown Lighting Approved 12-22-22
15,000 - -
Net Annual Activity (14,024) 217 - -
Ending Available Fund Balance $ 5,611 $ 5,828 $ 5,828 $ 5,828 Balance Sheet
Cash $ 5,611 $ 5,828
Current Payables - -
Available Fund Balance $ 5,611 $ 5,828
- -
This fund tracks collections and payments on behalf of the City's Business Improvement District. 2026-27 Proposed Budget June 10, 2026 127
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2026-27 Proposed Budget June 10, 2026 128
City of Calexico
2026-27 Budget
Administration Department
Source Program Fund Numbers
Redevelopment Housing Successor 802
Federal Community Development Block Grant Revolving Loan Fund 840 Federal HOME Revolving Loan Fund 841
State CalHome Revolving Loan Fund 846
Local Local Housing Funds 842-3
Housing Funds
2026-27 Proposed Budget June 10, 2026 129
City of Calexico
2026-27 Budget
Housing Succesor
Fund #802
Purpose of Fund
2023-24 2024-25 2025-26 2026-27
Actual Actual Projected Budget Notes
Beginning Available Fund Balance $ 3,224,410 $ 3,434,197 $ 3,632,708 $ 3,607,708 Annual Activity
Revenues
Program Income 119,721 102,700 - -
Investment Income 139,488 141,765 75,000 75,000
259,208 244,465 75,000 75,000
Expenditures
Contracts/Loan Adminstrator 1,341 1,364 1,500 1,500
Contracts/Professional Services 48,080 44,590 98,500 98,500 Blight removal, Primavera Loan/Transfer from 842/3 - - Legal services
49,421 45,954 100,000 100,000
-
Net Annual Activity 209,788 198,510 (25,000) (25,000)
Ending Available Fund Balance $ 3,434,197 $ 3,632,708 $ 3,607,708 $ 3,582,708 Balance Sheet Actual Projected Projected
Unrestricted Cash/Due from Other Funds $ 1,457,869 $ 1,656,768 $ 1,631,768 $ 1,606,768 Restricted Cash $ 1,975,940 1,975,940 1,975,940 1,975,940 Current Receivables 388 - - -
Available Fund Balance $ 3,434,197 $ 3,632,708 $ 3,607,708 $ 3,582,708 - - - -
Loans Receivable 3,652,180
Total Fund Balance $ 7,086,377
Housing Loans Receivable
Loan-De Anza Hotel LP Sep 1996 $ 422,976
Loan-Housing Auth - Victoria 200,000
Loan-C.C.A.C. 306,377
Loan - Primavera 600,000
Other loans and interest 2,122,826
$ 3,652,180
This fund tracks low/moderate income housing loans and other assets received from the former Redevelopment Agency at the time of redevelopment dissolution in 2012. As loan repayments are received, program income is recognized and is available for affordable housing purposes. State Senate Bill 341 established eligibility for administrative charges to this program up to $200,000 per year.

Program income
includes principal
and interest
collections on
affordable housing
loans receivable
2026-27 Proposed Budget June 10, 2026 130
City of Calexico
2026-27 Budget
CDBG Program Income Fund (Federal)
Fund #840
Purpose of Fund
2023-24 2024-25 2025-26 2026-27
Actual Actual Projected Budget Notes
Beginning Available Fund Balance $ 2,579,019 $ 2,846,746 $ 3,023,167 $ 3,084,049 Annual Activity
Revenues
Program Income 35,014 65,592 19,383 - Program income
includes principal and
interest collections on
affordable housing
loans receivable
Investment Income 239,028 116,684 50,000 50,000
274,043 182,276 69,383 50,000
Expenditures -
Contracts/Professional Services 6,316 5,855 8,500 8,500 6,316 5,855 8,500 8,500
- - - -
Net Annual Activity 267,727 176,421 60,883 41,500
Ending Available Fund Balance $ 2,846,746 $ 3,023,167 $ 3,084,049 $ 3,125,549 Balance Sheet
Cash $ 2,843,960 $ 2,993,517
Current Receivables 2,785 29,650
Accounts Payable - -
Available Fund Balance 2,846,746 3,023,167
Loans Receivable 3,437,836 3,369,311
Total Fund Balance $ 6,284,582 $ 6,392,477
- -
Housing Loans Receivable
De Anza Hotel LP Sep 1996 $ 759,333 $ 759,333
Other loans and interest 2,678,504 2,609,978
$ 3,437,836 $ 3,369,311
- -
This fund reports on the status of the CDBG housing loan portfolio. As loan repayments are received, program income is recognized and is available to support CDBG eligible programs.

Loan administrator,
Legal fees
2026-27 Proposed Budget June 10, 2026 131
City of Calexico
2026-27 Budget
HOME Program Income Fund (Federal)
Fund #841
Purpose of Fund
2023-24 2024-25 2025-26 2026-27
Actual Actual Projected Budget Notes
Beginning Available Fund Balance $ 833,974 $ 1,001,456 $ 1,102,300 $ 1,203,929 Annual Activity
Revenues
Program Income 98,101 64,500 82,630 - Program income
includes principal and
interest collections
on affordable housing
loans receivable
Investment Income 74,988 42,850 25,000 25,000
173,088 107,351 107,630 25,000
Expenditures
Contracts/Professional Services 5,607 6,507 6,000 6,000 Loan administrator 5,607 6,507 6,000 6,000
- - - -
Net Annual Activity 167,482 100,843 101,630 19,000
Ending Available Fund Balance $ 1,001,456 $ 1,102,300 $ 1,203,929 $ 1,222,929 Balance Sheet
Cash $ 1,001,456 $ 1,099,520
Current Receivables - 2,779
Current Payables - -
Available Fund Balance 1,001,456 1,102,300
- -
Loans Receivable 23,965,879 24,343,253
Total Fund Balance $ 24,967,335 $ 25,445,553
- -
Housing Loans Receivable
Loan-Calexico Family Apts LP $ 3,400,000 $ 3,400,000
Loan-HDP Villa Del Este 1,363,887 1,363,887
Loan-De Anza Hotel LP Sep 1996 5,000,000 5,000,000
Loan-Villa Primavera Fam Apts. 4,500,000 4,500,000
Other loans 4,209,638 4,166,868
Interest 5,492,354 5,912,498
$ 23,965,879 $ 24,343,253
- -
This fund reports on the status of the HOME housing loan portfolio. As loan repayments are received, program income is recognized and is available to support HOME eligible programs.
2026-27 Proposed Budget June 10, 2026 132
City of Calexico
2026-27 Budget
Local Housing Funds
Fund #842/3
Purpose of Fund
2023-24 2024-25 2025-26 2026-27
Actual Actual Projected Budget Notes
Beginning Available Fund Balance $ 209,529 $ 243,491 $ 279,449 $ 234,976 Annual Activity
Revenues
Program Income 21,501 22,073 8,026 -
Monitoring Fees 4,000 4,000 4,000 4,000
Transfer In - Housing Successor - -
Investment Income 9,308 10,680 5,000 5,000
34,808 36,753 17,026 9,000
-
Expenditures
Professional Services 847 795 1,500 1,500 Loan Administrator Abatement of Blighted Properties - 60,000 60,000
847 795 61,500 61,500
-
Net Annual Activity 33,962 35,958 (44,474) (52,500)
Ending Available Fund Balance $ 243,491 $ 279,449 $ 234,976 $ 182,476 Balance Sheet
Cash/Due to Other Funds $ 237,593 $ 274,004
Current Receivables 5,898 5,446
Accounts Payable - -
Available Fund Balance 243,491 279,449
Loans Receivable 204,633 237,337
Total Fund Balance $ 448,124 $ 516,787
- -
This Fund accounts for a housing loan portfolio originally funded through the State HELP and SLPP grant programs. The eligibility restrictions are complete for the program. Program income is available for general housing support as loans in the portfolio mature.

Program income includes
principal and interest
collections on affordable
housing loans receivable
2026-27 Proposed Budget June 10, 2026 133
City of Calexico
2026-27 Budget
CalHome Program Income Fund
Fund #846
Purpose of Fund
2023-24 2024-25 2025-26 2026-27
Actual Actual Projected Budget Notes
$ 91,443 $ 94,222 $ 96,940 $ 96,940
Beginning Available Fund Balance
Annual Activity
Revenues
Program Income - - - -
Interest 3,780 3,782 1,000 1,000
3,780 3,782 1,000 1,000
Expenditures
Contracts/Professional Services 1,001 1,064 1,000 1,000 Loan administrator 1,001 1,064 1,000 1,000
Net Annual Activity 2,779 2,718 - -
Ending Available Fund Balance $ 94,222 $ 96,940 $ 96,940 $ 96,940 Balance Sheet
Cash $ 94,299 $ 97,031
Current Receivables - -
Accounts Payable (77) (91)
Available Fund Balance 94,222 96,940
- -
Loans Receivable 1,779,531 1,773,206
Total Fund Balance $ 1,873,754 $ 1,870,146
This fund reports on the status of the CalHome housing loan portfolio. As loan repayments are received, program income is recognized and is available to support CalHome eligible programs.

Program income
includes principal and
interest collections on
affordable housing
loans receivable
2026-27 Proposed Budget June 10, 2026 134
City of Calexico
2026-27 Budget
Capital Improvement Program
5 - Year Capital Improvement Program
Capital Project and Debt Service Funds
2026-27 Proposed Budget June 10, 2026 135
City of Calexico
2026-27 Budget
5-Year Capital Improvement Program
Project Summary
2026-27 2027-28 2028-29 2029-30 2030-31 Unfunded Total
Street/Transportation Projects
944 Second Street Bridge Widening $ - $ 3,841,192 $ - $ - $ - $ - $ 3,841,192 946 Downtown Street Improvements 400,000 - - - - - 400,000 955 NW Ind EDA Project 355,263 - - - - - 355,263
956 Street Overlay 10,111,000 2,000,000 2,000,000 2,000,000 2,000,000 - 18,111,000 967 Scaroni Road Improvements - - - - - - -
968 Cole Blvd. Improvements 2,298,565 - - - - - 2,298,565 969 Weakley Road Improvements 1,274,000 - - - - - 1,274,000 976 NW Area - W Cole 129,163 - - - - - 129,163
980 East Area Facilities Plan 2,238,855 - - - - - 2,238,855 91-903 Paving Alleyway Project 1,850,000 - - - - - 1,850,000 979 Bike/Ped/Bus Benches/Shelters 132,000 - - - - - 132,000 91-906 Second Street (All American Canal) - 3,686,000 - - - - 3,686,000 91-935 Highway 98 150,000 - - - - - 150,000
91-943 Cole Blvd between Scaroni Rd and Railroad Tr 1,241,000 - - - - - 1,241,000 91-953 Beach between 2nd and E. Belcher 1,271,000 - - - - - 1,271,000 91-954 Cole between Bowker and SR-98 31,000 866,000 - - - - 897,000 21,481,847 10,393,192 2,000,000 2,000,000 2,000,000 - 37,875,039 General Government
963 Art in Public Places 96,000 - - - - - 96,000
978 Park Improvements/Cordova Park 583,061 485,000 - - - - 1,068,061 994 Gen Gov DIF/City Hall & ADA 304,000 - - - - - 304,000 996 Police Equipment/Servers 300,000 - - - - - 300,000
997 Vehicles/Equipment 1,516,320 - - - - - 1,516,320
990 Library Facilities 75,000 - - - - - 75,000
999 Heber Park Expansion 8,599,174 - - - - - 8,599,174
91-902 New River - Calexico REACH 9,362,353 - - - - - 9,362,353 Various ARPA 2,358,724 - - - - - 2,358,724
91-918 Downtown Parking Lot Improvements 265,868 - - - - - 265,868 91-922 General Fund - Police Projects 247,000 770,000 364,276 376,174 382,219 2,169,000 4,308,669 91-922 General Fund - Fire Projects 58,081 640,000 440,000 440,000 440,000 889,000 2,907,081 91-922 General Fund - Planning/Eng/Building - - - - - 211,000 211,000 91-922&3 General Fund - Public Works 108,514 420,000 - - - 3,710,837 4,239,351 91-922 General Fund - Library 80,000 40,000 - - - 239,000 359,000 91-922 General Fund - Recreation 92,972 375,000 210,000 254,000 850,000 203,000 1,984,972 91-922 General Fund - Administration - 2,988 1,226 3,412 - 60,374 68,000 91-950 Public Green Space 176,321 - - - - - 176,321
91-951 Public Safety Facilities Master Plan 10,000 - - - - - 10,000 91-955 Airport - Reseal Runway 78,850 - - - - - 78,850
91-956 Green Lighting for Outdoor Wellness (IID) 136,766 - - - - - 136,766 24,449,004 2,732,988 1,015,502 1,073,586 1,672,219 7,482,211 38,425,510 Continued
2026-27 Proposed Budget June 10, 2026 136
5-Year Capital Improvement Program
Project Summary
2026-27 2027-28 2028-29 2029-30 2030-31 Unfunded Total
Continued
Water Treatment and Distribution
960 New Clarifier and Filter System 7,000,000 - - - - - 7,000,000 961 Storage Tank Baffle Repairs 225,000 - - - - - 225,000 962 Raw Water Reservoir Improvements - 1,151,000 - - - - 1,151,000 964 Eastside Storage Tank Improvements - 300,000 - - - - 300,000 966 Water Pipeline Replacement 3,943,066 2,086,000 2,086,000 2,086,000 2,086,000 - 12,287,066 977 Water/Wastewater Rate Study 62,500 - - - - - 62,500 985 Water Distribution Expansion - 3,500,000 - - - - 3,500,000 987 Switch to Hypochlorine 1,619,223 - - - - - 1,619,223 992 Water Equipment 843,000 125,000 125,000 125,000 125,000 - 1,343,000 91-919 Replacement of VFD - - - - - - -
91-920 350,000 - - - - - 350,000
91-938 4.0 and 6.0 Million Gallon Water Tank Rehabi 1,396,500 - - - - - 1,396,500 91-942 Clarifier B and C Rehabilitation - - - - - - -
91-949 Upgrade SCADA System 200,000 - - - - - 200,000
91-952 Water Conservation Program 200,000 - - - - - 200,000 15,839,289 7,162,000 2,211,000 2,211,000 2,211,000 - 29,634,289 Wastewater Collection and Treatment - - - - - - -
933 Lift Station No. 9 and 11 Rehab. 13,607,050 - - - - - 13,607,050 936 UV Disinfection System Upgrade 1,800,000 - - - - - 1,800,000 937 Laboratory Equipment Replacement 30,000 - - - - - 30,000 938 Compactor, Bar Screen, Grit Chamber 1,190,000 - - - - - 1,190,000 940 Sewer Manhole/Collection System 2,321,845 530,000 530,000 530,000 530,000 - 4,441,845 972 Lift Station No. 1 Replacement 126,000 - - - - - 126,000 973 Wastewater Plant Expansion/Upgrade 25,051,000 - - - - 21,900,000 46,951,000 974 CCTV Inside/Sewer Collection Pipes 150,000 - - - - - 150,000 977 Water/Wastewater Rate Study 62,500 - - - - - 62,500 986 Wastewater Collection Master Plan 201,000 - - - - - 201,000 993 Wastewater Equipment 1,155,000 100,000 100,000 100,000 100,000 - 1,555,000 91-940 Aeration Basin Rehabilitation 151,000 - - - - - 151,000 91-944 Digester Cleaning at WWTP 801,000 - - - - - 801,000 91-945 Lagoon Sludge Removal 1,076,000 - - - - - 1,076,000 91-946 Replacement of Motors at Lagoons 150,000 - - - - - 150,000 91-947 Replacement of Pumps at Waste Acti 100,000 - - - - - 100,000 91-948 Secondary Clarifier (#3) Rehabilitation 201,000 - - - - - 201,000 48,173,395 630,000 630,000 630,000 630,000 21,900,000 72,593,395 - - - - - - -
$ 109,943,535 $ 20,918,180 $ 5,856,502 $ 5,914,586 $ 6,513,219 $ 29,382,211 $ 178,528,233 Repair Pumps at WTP, Reservoir
Total 5-Year CIP Program
2026-27 Proposed Budget June 10, 2026 137
City of Calexico
2026-27 Budget
5-Year Capital Improvement Program
Project Details
2026-27 2027-28 2028-29 2029-30 2030-31 Unfunded 5-Year Total 933 Lift Station No. 9 and 11 Rehab.
56004 - Advertising 1,000 - - - - - 1,000
56001 - Engineering/Design 30,000 - - - - - 30,000
56002 - Engineering/Inspection 1,500,000 - - - - - 1,500,000 56003 - Construction 12,076,050 - - - - - 12,076,050
13,607,050 - - - - - 13,607,050
Funded by:

Fund 547 Wastewater Enterprise 13,607,050 - - - - - 13,607,050 13,607,050 - - - - - 13,607,050
- - -
936 UV Disinfection System Upgrade
56003 - Construction 1,800,000 - - - - - 1,800,000
1,800,000 - - - - - 1,800,000
Funded by:

Fund 547 Wastewater Enterprise 1,800,000 - - - - - 1,800,000 1,800,000 - - - - - 1,800,000
- - - - - - -
937 Laboratory Equipment Replacement
56014 - Machinery and Equipment 30,000 - - - - - 30,000 30,000 - - - - - 30,000
Funded by:

Fund 547 Wastewater Enterprise 30,000 - - - - - 30,000
30,000 - - - - - 30,000
- - -
938 Compactor, Bar Screen, Grit Chamber Replacement (Headwork) 56014 - Machinery and Equipment 1,190,000 - - - - - 1,190,000 1,190,000 - - - - - 1,190,000
Fund 547 Wastewater Enterprise 1,190,000 - - - - - 1,190,000 1,190,000 - - - - - 1,190,000
940 Sewer Manhole/Collection System - - -
56001 - Engineering/Design 80,000 80,000 80,000 80,000 80,000 400,000 56002 - Engineering/Inspection 50,000 50,000 50,000 50,000 50,000 250,000 56003 - Construction 2,191,845 400,000 400,000 400,000 400,000 3,791,845 2,321,845 530,000 530,000 530,000 530,000 - 4,441,845
Funded by:

Fund 547 Wastewater Enterprise 2,321,845 530,000 530,000 530,000 530,000 - 4,441,845 2,321,845 530,000 530,000 530,000 530,000 - 4,441,845
- - - - - - -
944 Second Street Bridge Widening
56000 - Capital Outlay - - - - - - -
56004 - Advertising 1,000 - - - - 1,000
56001 - Engineering/Design 60,000 - - - - 60,000
56002 - Engineering/Inspection 100,000 - - - - 100,000
56003 - Construction 3,680,192 - - - - 3,680,192
- 3,841,192 - - - - 3,841,192
Funded by:

Fund 233 Measure D 3,016,192 - - - - 3,016,192
Fund 237 SB1 825,000 - - - - 825,000
- 3,841,192 - - - - 3,841,192
- - - - - - -
946 Downtown Street Improvements
56003 - Construction 400,000 - - - - - 400,000
400,000 - - - - - 400,000
Funded by:

Fund 233 - Measure D 400,000 - - - - - 400,000
400,000 - - - - - 400,000
- - - - - - -
955 NW Ind EDA Project
56003 - Construction 355,263 355,263
355,263 - - - - - 355,263
Funded by:

Fund 453 - NW 355,263 - - - - - 355,263
355,263 - - - - - 355,263
- - - - - - -
Continued
2026-27 Proposed Budget June 10, 2026 138
2026-27 Budget
5-Year Capital Improvement Program
Project Details
2026-27 2027-28 2028-29 2029-30 2030-31 Unfunded 5-Year Total Continued
956 Street Overlay
56004 - Advertising 1,000 1,000
56001 - Engineering/Design 60,000 60,000
56002 - Engineering/Inspection 50,000 50,000
56003 - Construction 10,000,000 2,000,000 2,000,000 2,000,000 2,000,000 18,000,000 10,111,000 2,000,000 2,000,000 2,000,000 2,000,000 - 18,111,000 Funded by:

Fund 233 Measure D 7,992,885 2,000,000 2,000,000 2,000,000 2,000,000 - 15,992,885 Fund 402 2018B Bond 2,118,115 2,118,115
10,111,000 2,000,000 2,000,000 2,000,000 2,000,000 - 18,111,000 - - - - - - -
960 New Clarifier and Filter System
56004 - Advertising 1,000 - - - - - 1,000
56001 - Engineering/Design 100,000 - - - - - 100,000
56002 - Engineering/Inspection 100,000 - - - - - 100,000 56003 - Construction 6,799,000 - - - - - 6,799,000
7,000,000 - - - - - 7,000,000
Funded by:

Fund 516 Water Enterprise 6,000,000 - - - - - 6,000,000 Fund 412 Federal Grant 1,000,000 1,000,000
7,000,000 - - - - - 7,000,000
961 Storage Tank Baffle Repairs
56003 - Construction 225,000 - - - - - 225,000
225,000 - - - - - 225,000
Funded by:

Fund 516 Water Enterprise 225,000 - - - - - 225,000
225,000 - - - - - 225,000
- - - - - - -
962 Raw Water Reservoir Improvements
56004 - Advertising 1,000 - - - - 1,000
56001 - Engineering/Design 100,000 - - - - 100,000
56002 - Engineering/Inspection 50,000 - - - - 50,000
56003 - Construction 1,000,000 - - - - 1,000,000
- 1,151,000 - - - - 1,151,000
Funded by:

Fund 516 Water Enterprise 1,151,000 - - - - 1,151,000
- 1,151,000 - - - - 1,151,000
- - - - - - -
963 Art in Public Places
1 Rockwood Promenade - -
2 Utility Boxes 8,000 8,000
3 Murals 38,000 38,000
4 Park Benches 20,000 - - - - - 20,000
5 Veteran's Monument Rehab 30,000 30,000
96,000 - - - - - 96,000
Funded by:

Fund 223 Art In Public Places 96,000 - - - - - 96,000
96,000 - - - - - 96,000
964 Eastside Storage Tank Improvements
56003 - Construction 300,000 - - - - 300,000
- 300,000 - - - - 300,000
Fund 516 Water Enterprise - 300,000 - - - - 300,000
- 300,000 - - - - 300,000
- - - - - - -
966 Water Pipeline Replacement
56004 - Advertising 1,000 1,000 1,000 1,000 1,000 5,000 56001 - Engineering/Design 85,000 85,000 85,000 85,000 85,000 425,000 56003 - Construction 3,857,066 2,000,000 2,000,000 2,000,000 2,000,000 11,857,066 3,943,066 2,086,000 2,086,000 2,086,000 2,086,000 - 12,287,066 Funded by:

Fund 516 Water Enterprise 3,943,066 2,086,000 2,086,000 2,086,000 2,086,000 - 12,287,066 Fund 547 Wastewater Enterprise
3,943,066 2,086,000 2,086,000 2,086,000 2,086,000 - 12,287,066 - - - - - - -
Continued
2026-27 Proposed Budget June 10, 2026 139
2026-27 Budget
5-Year Capital Improvement Program
Project Details
2026-27 2027-28 2028-29 2029-30 2030-31 Unfunded 5-Year Total Continued
968 Cole Blvd. Improvements
56004 - Advertising 1,000 - - - - - 1,000
56001 - Engineering/Design 65,000 - - - - - 65,000
56003 - Construction 2,232,565 - - - - - 2,232,565
2,298,565 - - - - - 2,298,565
Funded by:

Fund 434 Traffic Impact Fee 576,891 - - - - - 576,891
Fund 452 Cole Road Improv. 1,721,675 - - - - - 1,721,675 2,298,565 - - - - - 2,298,565
- - - - - - -
969 Weakley Road Improvements
56004 - Advertising - - - - - - -
56008 - Legal Support
56001 - Engineering/Design 10,000 - - - - - 10,000
56002 - Engineering/Inspection 100,000 - - - - - 100,000 56003 - Construction 1,164,000 - - - - - 1,164,000
1,274,000 - - - - - 1,274,000
Funded by:

Fund 233 Measure D - - - - - - -
Fund 237 SB1 983,000 - - - - - 983,000
Fund 412 Federal Grant 291,000 - - - - - 291,000
1,274,000 - - - - - 1,274,000
- - - - - - -
972 Lift Station No. 1 Replacement
56004 - Advertising 1,000 - - - - - 1,000
56001 - Engineering/Design 25,000 - - - - - 25,000
56003 - Construction 100,000 - - - - - 100,000
126,000 - - - - - 126,000
Fund 547 Wastewater Enterprise 126,000 - - - - - 126,000 126,000 - - - - - 126,000
973 Wastewater Plant Expansion and Upgrade - - - - - - - 56004 - Advertising 1,000 - - - 1,000
56001 - Engineering/Design 50,000 - - - 50,000 100,000
56002 - Engineering/Inspection 1,000,000 - - - 1,000,000 2,000,000 56003 - Construction 24,000,000 - - - 20,850,000 44,850,000 25,051,000 - - - - 21,900,000 46,951,000
Funded by:

Fund 547 Wastewater Enterprise 25,051,000 - - - - 21,900,000 46,951,000 25,051,000 - - - - 21,900,000 46,951,000
974 CCTV Inside/Sewer Collection Pipes - - - - - - -
56002 - Engineering/Inspection 150,000 - - - - - 150,000 150,000 - - - - - 150,000
Fund 547 Wastewater Enterprise 150,000 - - - - - 150,000 150,000 - - - - - 150,000
- - - - - - -
976 NW Area - W Cole
56003 - Construction 129,163 - - - - - 129,163
Fund 456 NW Area - W Cole 129,163 - - - - - 129,163
- - - - - - -
977 Water/Wastewater Rate Study
55001 - Professional Services 125,000 - - - - - 125,000 125,000 - - - - - 125,000
Funded by:

Fund 516 Water Enterprise 62,500 62,500
Fund 547 Wastewater Enterprise 62,500 - - - - - 62,500
125,000 - - - - - 125,000
978 Park Improvements/Cordova Park
56003 - Construction 583,061 485,000 - - - - 1,068,061
583,061 485,000 - - - - 1,068,061
Funded by:

Fund 261 - Bravo/Victoria CFD 583,061 485,000 - - - - 1,068,061 Fund 431 - Development Fees - - - - - - -
583,061 485,000 - - - - 1,068,061
Continued
2026-27 Proposed Budget June 10, 2026 140
2026-27 Budget
5-Year Capital Improvement Program
Project Details
2026-27 2027-28 2028-29 2029-30 2030-31 Unfunded 5-Year Total Continued
979 Article 3 - Bike/Pedestrian Improvements
56004 - Advertising 1,000 1,000
56003 - Construction 101,000 101,000
102,000 - - - - - 102,000
Funded by:

Fund 234 Article 3 102,000 - - - - - 102,000
102,000 - - - - - 102,000
979 Article 8e Bus Benches/Shelters - - - - - - -
56014 - Machinery and Equipment 30,000 - - - - - 30,000 30,000 - - - - - 30,000
Fund 236 Article 8e 30,000 - - - - - 30,000
30,000 - - - - - 30,000
- - - - - - -
980 East Area Facilities Plan
56003 - Construction 2,238,855 - - - - - 2,238,855
2,238,855 - - - - - 2,238,855
Funded by:

Fund 434 Traffic Impact Fee 1,215,081 - - - - - 1,215,081 Fund 457 - E Area Facilities Plan 1,023,774 - - - - - 1,023,774 2,238,855 - - - - - 2,238,855
- - - - - - -
985 Water Distribution Expansion - - - - - - -
56004 - Advertising 1,000 - - - - 1,000
56001 - Engineering/Design 100,000 - - - - 100,000
56003 - Construction 3,399,000 - - - - 3,399,000
- 3,500,000 - - - - 3,500,000
Funded by:

Fund 516 Water Enterprise - 3,500,000 - - - - 3,500,000 - 3,500,000 - - - - 3,500,000
986 Wastewater Collection Master Plan - - - - - - -
56004 - Advertising 1,000 - - - - - 1,000
56001 - Engineering/Design 200,000 - - - - - 200,000
201,000 - - - - - 201,000
Funded by:

Fund 547 Wastewater Enterprise 201,000 - - - - - 201,000 201,000 - - - - - 201,000
987 Switch to Hypochlorine - - - - - - -
56004 - Advertising 1,000 1,000
56001 - Engineering/Design 318,223 - - - - - 318,223
56002 - Engineering/Inspection 100,000 100,000
56003 - Construction 1,200,000 - - - - - 1,200,000
Fund 516 Water Enterprise 1,619,223 - - - - - 1,619,223 - - - - - - -
990 Library Facilities
Computers, PA system, A/C unit
56003 - Construction 75,000 - - - - - 75,000
Fund 430 Library Development Fees 75,000 - - - - - 75,000 - - - - - - -
992/3 Water/Wastewater Equipment
992-0Replacement of Three (3) Leased Vehicles 195,000
992-0Replacement of Four (4) Leased Vehicles 260,000
992-0Dump Truck 188,000
992-0Reach Lift 100,000
992-0CAT 420 Backhoe 100,000
993-0Flatbed Truck 85,000
993-0Replacement of Six (6) Leased Vehicles 390,000
993-0Vactor Truck 680,000
56014 - Machinery and Equipment 1,998,000 225,000 225,000 225,000 225,000 - 2,898,000 1,998,000 225,000 225,000 225,000 225,000 - 2,898,000
Fund 516 Water Enterprise 843,000 125,000 125,000 125,000 125,000 - 1,343,000 Fund 547 Wastewater Enterprise 1,155,000 100,000 100,000 100,000 100,000 - 1,555,000 1,998,000 225,000 225,000 225,000 225,000 - 2,898,000
- - - - - - -
Continued
2026-27 Proposed Budget June 10, 2026 141
2026-27 Budget
5-Year Capital Improvement Program
Project Details
2026-27 2027-28 2028-29 2029-30 2030-31 Unfunded 5-Year Total Continued
994 Gen Gov DIF/City Hall & ADA
56003 - Construction 304,000 - - - - - 304,000
Fund 433 - General Impact Fee 304,000 - - - - - 304,000 996 Police Communications/Servers - - - - - - -
56014 - Machinery & equipment 300,000 - - - - - 300,000 Fund 435 - Police Impact Fee 300,000 - - - - - 300,000
997 Vehicles and Equipment - - - - - - -
Local Capital (General Fund)
997-05Public Works Vehicles 39,475 39,475
997-16Public Works Vehicle Replacements 155,000 155,000 997-18City Hall phone system 100,000 100,000
997-19IT Server 100,000 100,000
997-21Animal Control Infrastructure 40,000 40,000
997-22Traffic Control Vehicle 59,770 59,770
997-23Recreation Van Repairs 3,500 3,500
997-25Animal Control rehab, additional 5,000 5,000
997-28Fire Hose (4" & 2 1/2") 30,000 30,000
997-30Fire - Front Office (Security) 7,798 7,798
997-32Engineering - Vehicle 24,861 24,861
997-33Engineering - Desk 2,500 2,500
997-35Building Software/Permit processing 20,000 20,000 997-36Building Flooring and office equipment 16,026 16,026 997-37PW - Shade structure 20,000 20,000
997-38PW - Vehicle - Admin 10,000 10,000
997-39PW - Vehicle/Equipment 67,500 67,500
997-40Park Lights Replacement Project 32,206 32,206
997-41CAC - Copy Machine 1,329 1,329
997-42Customer Service - Counter 1,500 1,500
997-49Traffic 4 Vehicles Buy Out 6,000 6,000
742,464 - - - - - 742,464
Measure H #120
997-43Police - Patrol Vehicle 55,092 55,092
997-46 D Gutierrez Field/Sport Lights 30,000 30,000
85,092 - - - - - 85,092
Street Maintenance Vehicles (#237)
Streets - Heavy Duty Truck 115,000 115,000
Streets - Medium Truck 70,000 70,000
Streets - Medium Truck 70,000 70,000
Streets - Thermoplastic Marking & Crack
Sealing Equipment 300,000 300,000
555,000 - - - - - 555,000
Grant & Fee Funded Vehicles & Equipment
Patrol Car (COPS Grant) 64,000 - - - - - 64,000
Recycling Vehicle 59,763 59,763
Recycling Computers 10,000 10,000
133,763 - - - - - 133,763
1,516,320 - - - - - 1,516,320
Funded by:

Fund 411 - Local Capital 742,464 - - - - - 742,464
Fund 120 - Measure H 85,092 - - - - - 85,092
Fund 237 - RMMA/SB1 555,000 - - - - - 555,000
Fund 243 - COPS Grant 64,000 - - - - - 64,000
Fund 281 - Solid Waste 69,763 - - - - - 69,763
1,516,320 - - - - - 1,516,320
999 Heber Park Expansion - - - - -
56004 - Advertising 1,500 1,500
56001 - Engineering/Design 50,000 50,000
56002 - Engineering/Inspection 900,000 900,000
56003 - Construction 7,647,674 7,647,674
8,599,174 - - - - - 8,599,174
Fund 412 State Grant #1 7,761,222 7,761,222
Fund 412 State Grant #2 177,952 177,952
Fund 431 Parks Impact Fee 660,000 660,000
8,599,174 - - - - - 8,599,174
Continued
2026-27 Proposed Budget June 10, 2026 142
2026-27 Budget
5-Year Capital Improvement Program
Project Details
2026-27 2027-28 2028-29 2029-30 2030-31 Unfunded 5-Year Total Continued
91-903 Paving Alleyway Project
56004 - Advertising - - - - - - -
56001 - Engineering/Design - - - - - - -
56002 - Engineering/Inspection 50,000 - - - - - 50,000
56003 - Construction 1,800,000 - - - - - 1,800,000
1,850,000 - - - - - 1,850,000
Funded by:
76% Fund 412 Capital Grant - Federal 1,413,442 - - - - - 1,413,442 24% Fund 233 Measure D 436,558 436,558
1,850,000 - - - - - 1,850,000
- - - - - - -
91-906 Second Street (All American Canal)
56004 - Advertising 1,000 1,000
56001 - Engineering/Design 100,000 100,000
56002 - Engineering/Inspection 85,000 85,000
56003 - Construction 3,500,000 3,500,000
- 3,686,000 - - - - 3,686,000
Funded by:

Fund 233 Measure D 3,086,000 3,086,000
Fund 237 RMMA 600,000 600,000
- 3,686,000 - - - - 3,686,000
ARPA Projects - - - - - - -
91-907 Public Safety Vehicles -
2 Utility Vehicles 599 599
6 Police Equipment 43,383 43,383
7 Police Gear 11,667 11,667
8 Firearms/Ammunition 72 72
9 Firearms Training Program/Equipment 3,635 3,635
11 Dispatch Chairs 3,017 3,017
13 Fire Equipment Repairs and Maintenance 51,944 51,944 14 EMS Transp. & Optimization Study 19,344 19,344
91-908 Downtown Rehabilitation - -
2 Local Assessment Center Asylum Seekers 93,771 93,771
3 Electrical Upgrades for Vehicle Charging
Stations 3,995 3,995
4 Downtown Lighting - ARPA 13,599 13,599
91-909 Essential Worker Relief Program 4,863 4,863
91-911 Emergency Response Equipment/Ambulance
3 Fire Hose 2,295 2,295
4 Narcotics Program 952 952
91-914 Emergency Park Infrastructure 154,657 154,657
1 Cordova, Heber, and Crummett Park
Improvements 202,609 202,609
4 Nosotros Park 451,519 451,519
6 Rodriguez Baseball Field 82,270 82,270
9 Surveillance Cameras 250,000 250,000
91-915 Drainage Basin Valves
1 Drainage Basin Valves 24,450 24,450
2 Construction 203,033 203,033
1,621,675 - - - - - 1,621,675
Funded by:

Fund 255 -ARPA 1,621,675 - - - - - 1,621,675
1,621,675 - - - - - 1,621,675
- - - - - - -
91-918 Downtown Parking Lot Improvements
56003 - Construction 265,868 265,868
265,868 - - - - - 265,868
Fund 432 Parking In Lieu 265,868 - - - - - 265,868
265,868 - - - - - 265,868
- - - - - - -
91-920
56003 - Construction 350,000 350,000
350,000 - - - - - 350,000
Fund 516 Water Enterprise 350,000 - - - - - 350,000
350,000 - - - - - 350,000
Continued
Repair Pumps at WTP, Raw and Eastside Raw
Water Reservoir
2026-27 Proposed Budget June 10, 2026 143
2026-27 Budget
5-Year Capital Improvement Program
Project Details
2026-27 2027-28 2028-29 2029-30 2030-31 Unfunded 5-Year Total Continued
91-922 General Fund 5-Year CIP Projects
2025-26 Project Carryover
1 Police - Headquarters Wastewater Lines 50,000.00 - - - - - 50,000 2 Police - (2) Patrol Vehicles 104,000.00 - - - - - 104,000 3 Police - Parking Vehicle Replacement 50,000.00 - - - - - 50,000 4 Police - Parking Lot Shade Replacement 28,000.00 - - - - - 28,000 9 Police - Dispatch Radio Replacement 15,000.00 - - - - - 15,000 12 Fire - Automated Voice Dispatch 660 660
13 Fire - Wireless Digital Assistant 19,307 19,307
14 Fire - Dispatch Interface 3,114 3,114
15 Fire - Dispatch lighting system #2 35,000 35,000
29 Library - Building Repairs, Grading 80,000.00 - - 80,000 30 Recreation - Kitchen Improvements 92,972 92,972
2026-27 Five-Year Requests -
Police
31 Police - Marked Vehicles - 159,000 163,276 168,174 173,219 220,000 883,669 32 Police - Unmarked Vehicles - 300,000 - - - 100,000 400,000 33 Police - Laser Engraver - - - - - 10,000 10,000
34 Police - Parking Vehicle Replacement - 50,000 50,000 50,000 50,000 50,000 250,000 35 Police - A/C Equipment (Main & Sub) - 50,000 - - - - 50,000 36 Police - Meter Replacement - 30,000 30,000 30,000 30,000 30,000 150,000 37 Police - Citywide Camera System - 15,000 15,000 15,000 15,000 50,000 110,000 38 Police - Substation Replacement Trailers - 60,000 - - - 60,000 120,000 39 Police - Dispatch Radio Replacement - 15,000 15,000 15,000 15,000 15,000 75,000 40 Police - Department Printer replacement
(Records, Patrol, Dispatch, Meters, Code
Enforcement) - 9,000 9,000 9,000 9,000 9,000 45,000
41 Police - Portable computers - 55,000 55,000 60,000 60,000 50,000 280,000 42 Police - Hand held Radios - 27,000 27,000 29,000 30,000 25,000 138,000 43 Police - Rear Gate replacement - - - - - 50,000 50,000 44 Police - Main Building Remodel - - - - - 1,500,000 1,500,000 Fire
45 Fire - Inspector vehicle - 50,000 - - - - 50,000
46 Fire - Ambulance - - - - - 140,000 140,000
47 Fire - Communication Upgrades - 150,000 - - - - 150,000 48 Fire - Building Maintenance - - - - - 25,000 25,000
49 Fire - Sta. 1 Parking Lot repavement - - - - - 150,000 150,000 50 Fire - Extrication Equipment - - - - - 74,000 74,000 51 Fire - Vehicle Parts & Equipment - - - - - 60,000 60,000 52 Fire- Ladder Truck - 440,000 440,000 440,000 440,000 440,000 2,200,000 Engineering -
53 Trimble S7 Robotic Total Station - - - - - 62,000 62,000 54 Trimble MultiTrack Target - - - - - 15,000 15,000
55 Seco Tri-Max Fiberglass Tripod - Dual Clamp - - - - - 1,500 1,500 56 Seco Carbon Fiber Fixed Tip Rover Pole -
Metric - 3.5m
-
- - - - 1,500 1,500
57 Spectra Precision LL300N Laser Level Package - - - - - 2,500 2,500 58 Seco Graduated Collapsible GNSS Antenna
Tripod - - - - - 2,500 2,500
59 Trimble TDL450B High Split (450-470) Radio
Kit - Includes TDL450B-HE Radio 403-473
MHz with Whip Antenna Kit - - - - - 10,000 10,000
60 Trimble TDL450H Field Battery and Charger
Kit - - - - - 2,500 2,500
61 3DSurvey - - - - - 2,500 2,500
62 Furniture and fixtures - - - - - 8,000 8,000
Building -
63 Computer Replacement - - - - - 3,000 3,000
64 On-line Building permit system - - - - - 100,000 100,000 Public Works Admin -
65 Desk Scanner - - - - - 3,000 3,000
66 Computer Monitor - - - - - 1,000 1,000
67 Purchase modular trailer - - - - - 300,000 300,000
68 Purchase furniture for new modular trailer - - - - - 42,000 42,000 Continued
2026-27 Proposed Budget June 10, 2026 144
2026-27 Budget
5-Year Capital Improvement Program
Project Details
2026-27 2027-28 2028-29 2029-30 2030-31 Unfunded 5-Year Total Continued
Fleet -
69 Computer - - - - - 3,000 3,000
70 Printer - - - - - 1,000 1,000
71 Tire Changer Combo - - - - - 20,000 20,000
72 Two-Post Lifts - - - - - 35,000 35,000
73 Rehabilitate the Shop warehouse (repair roof,
paint, etc.)
- - - - -
78,837 78,837
Parks -
74 Public Works - Parks Master Plan - - - - - 300,000 300,000 75 Maintenance Utility Vehicle - - - - - 15,000 15,000
76 Tractor Riding Mowers - - - - - 20,000 20,000
77 Equipment (trimmers, saws, mowers) - 9,000 - - - - 9,000 78 Utility Trailer - - - - - 6,000 6,000
79 Vehicle - 55,000 - - - - 55,000
80 John Kennedy Park Playground - - - - - 300,000 300,000 81 John Kennedy Park Parking Lot - - - - - 150,000 150,000 82 Joel Reisin Field Playground - - - - - 400,000 400,000 83 Joel Reisin Field Playground - 6,000 - - - - 6,000
85 Nosotros Softball Field Parking Lot - - - - - 700,000 700,000 86 Nosotros Park Fencing - 50,000 - - - - 50,000
87 Rodriguez Park Tennis Court - 150,000 - - - - 150,000 88 Rodriguez Park Basketball Court - - - - - 150,000 150,000 89 American Legion and Alex Rivera Baseball
Field Parking Lot - - - - - 350,000 350,000
90 Vegetation Removal and Weed Control at
Various Retention Basins - - - - - 200,000 200,000
Facilities -
91 Purchase truck for new staff (Graffiti Program) - - - - - 40,000 40,000 92 Purchase power tools (cordless drills, saws, rot - - - - - 5,000 5,000 93 Purchase specialty tools (pipe cutters, wrenche - - - - - 5,000 5,000 94 Replace City Hall Elevator - - - - - 300,000 300,000 95 Public Works - Water Tower Repair - 150,000 - - - - 150,000 96 Public Works - Chamber of Commerce 286,000 286,000
Library -
97 Car/small SUV - - - - - 25,000 25,000
98 Painting & repair of library building (outside area) - - - - - 60,000 60,000 99 Computer replacement (15) - - - - - 35,000 35,000
100 Carpet replacement - - - - - 100,000 100,000
101 Projector for Carnegie - - - - - 4,000 4,000
102 Carnegie doors replacement - 40,000 - - - - 40,000
103 PA System replacement at library - - - - - 15,000 15,000 Recreation -
104 Recreation - Department Truck - - - - - 65,000 65,000 105 Recreation - Community Center Flooring - 375,000 - - - - 375,000 106 Recreation - Cultural Arts Center Door - - - - - 25,000 25,000 107
Recreation - Community Center Door -
Automatic Door Operator Push Buttons
- - - - - 25,000
25,000
108 Recreation - Com Center - Parking Lot - - - - 850,000 - 850,000 109 Recreation - Office flooring & equipment - - - - - 50,000 50,000 110 Recreation - Com Center - Floor Scrubber - - - 8,000 - - 8,000 111 Recreation - Com Center - Tables/chairs - - - 9,000 - - 9,000 112 Recreation - Utility cart - - - 12,000 - - 12,000
113 Recreation - Mobile Stage - - 35,000 - - - 35,000
114 Cultural Arts Center Audio Improvements - - - - - 3,000 3,000 115 Recreation - Com Center Interior Walls - - 175,000 - - - 175,000 116 Cultural Arts Center Floor Replacement - - - 175,000 - - 175,000 117 Recreation - Kitchen Equipment - - - 50,000 - - 50,000 118 Recreation - Fire Alarm System Upgrade - - - - - 35,000 35,000 Administration -
119 Printer - City Manager - - - - - 10,296 10,296
120 Printer - Human Resources - - - - - 10,296 10,296
121 Printer - City Clerk - - - - - 10,296 10,296
122 Magicard 600 Duo printer for Employee IDs - 2,556 - - - - 2,556 123 Office setup for anticipated employee

- - - - - 1,941 1,941
124 Conference Room Table - - 1,226 - - - 1,226
Continued
2026-27 Proposed Budget June 10, 2026 145
2026-27 Budget
5-Year Capital Improvement Program
Project Details
2026-27 2027-28 2028-29 2029-30 2030-31 Unfunded 5-Year Total Continued
125 15 Conference Room Chairs - - - 3,412 - - 3,412
126 Conference Room Tree Décor - 432 - - - - 432
127 Cronos time system 27,545 27,545
478,053 2,247,988 1,015,502 1,073,586 1,672,219 7,482,211 13,969,559 Funded by:

Fund 411 Local Capital Fund 478,053.03 2,247,988 1,015,502 1,073,586 1,672,219 7,482,211 13,969,559 478,053.03 2,247,988 1,015,502 1,073,586 1,672,219 7,482,211 13,969,559 - - - - - - -
91-923 ARPA Facilities Projects -
2 E.C.M Library, restrooms, Roof 21,618 21,618
3 Police Cnf Room&Disp/Roof 90,000 90,000
4 Community Senior Hall/Roof 344 344
5 Fire Station 1/Roof 350 350
6 Water Distr Breakroom/Roof 350 350
7 Clx International Airport/Roof 350 350
8 City Hall/Council Chamber/Roof 75,000 75,000
9 City Hall/Carpet Replacement 6,273 6,273
12 Restrooms/Various Water Heater 8,650 8,650
13 827 E.7th St/United Fam/Roof R 344 344
14 827 E.7th St/United Fam/New AC 10,056 10,056
15 Community Center Lighting 822 822
16 Fire Radios 16,691 16,691
17 Laptop, C.C. Chamber projector 28,097 28,097
17 CC Audio Visual Equipment (411) 20,000 20,000
18 Temp Police/Traffic SubStatio 50,000 50,000
19 Police Dept. Parking Lot Pavement 35,966 35,966
19 Police Dept. Parking Lot Pavement (411) 52,719 52,719 20 Library Parking Lot Pavement 35,894 35,894
20 Library Parking Lot Pavement (411) 35,737 35,737
21 Community Center Parking Lot Pavement (411 58 58
22 Police and Fire Dept. Server Assesment 25,000 25,000 24 Community Center Air Condition 5,966 5,966
26 Community Center Vandalism 17,685 17,685
537,969 - - - - - 537,969
Funded by:

Fund 255 ARPA 429,455 - - - - - 429,455
Fund 411 Local Capital 108,514 - - - - - 108,514
537,969 - - - - - 537,969
91-924
- - - - - - -
1 Development Fee Study 324 324
324 - - - - - 324
- - - - - - -
91-927 ARPA - City Equipment/One-Time Items
9 (2) Geo Tech Rugged Laptops 1,337 1,337
10 Traffic Control Equipment 5,830 5,830
11 Animal Control Truck with Specialized
Equipment 15,802 15,802
12 Breathing Apparatus + Turn Outs 23,486 23,486
14 Engineering - Computer/supplies 1,116 1,116
15 Fleet - Vehicle and Equipment 65,000 65,000
16 Parks - Lawn Mowers 7,525 7,525
17 Facilities - Chamber of Commerce (Backflow
Device; Secure vacant property) 4,580
4,580
18 Facilities - 827 7th Street (United Families)
(Repair lighting, kitchen) 24,598 24,598
19 Facilities - City Hall (Sewer/Gas Lines, exterior
paint) 105,799
105,799
21 Community Center Parking Lot Repaving 7,576 7,576
23 Community Center Ceiling Panels
Replacement 16,423
16,423
29 Fire Alarm 1,220 1,220
30 Recreation Kitchen Upgrades 26,480 26,480
Unallocated 499 499
Fund 255 ARPA 307,271 - - - - - 307,271
Continued
ARPA/One-time Planning & Building Operating
Contracts
2026-27 Proposed Budget June 10, 2026 146
2026-27 Budget
5-Year Capital Improvement Program
Project Details
2026-27 2027-28 2028-29 2029-30 2030-31 Unfunded 5-Year Total Continued
91-935
Remington Fees 150,000 150,000
150,000 - - - - - 150,000
Funded by:

Fund 412 Capital Grants 150,000 - - - - - 150,000
150,000 - - - - - 150,000
- - - - - - -
91-937 New River Parkway Improvement
56004 - Advertising 500 500
56001 - Engineering/Design 650,000 650,000
56002 - Engineering/Inspection 500,000 500,000
56003 - Construction 8,211,853 8,211,853
9,362,353 - - - - - 9,362,353
Fund 475 New River Improvements 9,362,353 - - - - - 9,362,353 9,362,353 - - - - - 9,362,353
- - - - - - -
91-938 4.0 and 6.0 Million Gallon Water Tank Rehabiliation - - - - - - 56004 - Advertising 1,500 - - - - - 1,500
56001 - Engineering/Design 95,000 - - - - - 95,000
56002 - Engineering/Inspection 100,000 - - - - - 100,000 56003 - Construction 1,200,000 - - - - - 1,200,000
1,396,500 - - - - - 1,396,500
Funded by:

Fund 516 Water Enterprise 1,396,500 - - - - - 1,396,500 1,396,500 - - - - - 1,396,500
- - - - - - -
91-940 Aeration Basin Rehabilitation
56004 - Advertising 1,000 - - - - - 1,000
56003 - Construction 150,000 - - - - - 150,000
151,000 - - - - - 151,000
Funded by:

Fund 547 Wastewater Enterprise 151,000 - - - - - 151,000 151,000 - - - - - 151,000
- - - - - - -
91-943 Cole Blvd between Scaroni Rd and Railroad Tracks - - - - - - 56004 - Advertising 1,000 - - - - - 1,000
56001 - Engineering/Design 25,000 - - - - - 25,000
56002 - Engineering/Inspection 95,000 - - - - - 95,000
56003 - Construction 1,120,000 - - - - - 1,120,000
1,241,000 - - - - - 1,241,000
Funded by:

Fund 233 Measure D 518,000 - - - - - 518,000
Fund 412 Federal Grant 723,000 723,000
1,241,000 - - - - - 1,241,000
- - - - - - -
91-944 Digester Cleaning at WWTP - - - - - -
56004 - Advertising 1,000 - - - - - 1,000
56001 - Engineering/Design - - - - - -
56002 - Engineering/Inspection - - - - - -
56003 - Construction 800,000 - - - - - 800,000
801,000 - - - - - 801,000
Fund 547 Wastewater Enterprise 801,000 - - - - - 801,000 801,000 - - - - - 801,000
- - - - - - -
91-945 Lagoon Sludge Removal
56004 - Advertising 1,000 - - - - - 1,000
56001 - Engineering/Design 25,000 - - - - - 25,000
56002 - Engineering/Inspection 50,000 - - - - - 50,000
56003 - Construction 1,000,000 - - - - - 1,000,000
1,076,000 - - - - - 1,076,000
Fund 547 Wastewater Enterprise 1,076,000 - - - - - 1,076,000 1,076,000 - - - - - 1,076,000
Continued
Highway 98
2026-27 Proposed Budget June 10, 2026 147
2026-27 Budget
5-Year Capital Improvement Program
Project Details
2026-27 2027-28 2028-29 2029-30 2030-31 Unfunded 5-Year Total Continued
91-946 Replacement of Motors at Lagoons - - - - - -
56014 - Machinery & Equipment 150,000 - - - - - 150,000 150,000 - - - - - 150,000
Funded by:

Fund 547 Wastewater Enterprise 150,000 - - - - - 150,000 150,000 - - - - - 150,000
- - - - - - -
91-947 Replacement of Pumps at Waste Activated Sludge Pump (WASP) 56014 - Machinery & Equipment 100,000 - - - - - 100,000 100,000 - - - - - 100,000
Funded by:

Fund 547 Wastewater Enterprise 100,000 - - - - - 100,000 100,000 - - - - - 100,000
- - - - - - -
91-948 Secondary Clarifier (#3) Rehabilitation
56004 - Advertising 1,000 - - - - - 1,000
56003 - Construction 200,000 - - - - - 200,000
201,000 - - - - - 201,000
Funded by:

Fund 547 Wastewater Enterprise 201,000 - - - - - 201,000 201,000 - - - - - 201,000
- - - - - - -
91-949 Upgrade SCADA System - - - - - -
56014 - Machinery & Equipment 200,000 - - - - - 200,000 200,000 - - - - - 200,000
Funded by:

Fund 516 Water Enterprise 200,000 - - - - - 200,000
200,000 - - - - - 200,000
- - - - - - -
91-950 Public Green Space
000 Rodriguez Park 11,857 11,857
001 Camarena Library/Crummett Park Tree Grant 35,000 35,000 002 Kennedy Garden Park Tree Grant 31,488 31,488
003 Las Casitas Retention Basin Tree Grant 31,488 31,488 004 Nosotros Park Tree Grant 35,000 35,000
005 Rockwood Plaza Park Tree Grant 31,488 31,488
56000 Trees 176,321 - - - - - 176,321
176,321 - - - - - 176,321
Funded by:

Fund 412 Capital Grants 176,321 - - - - - 176,321
176,321 - - - - - 176,321
- - - - - - -
91-951 Public Safety Facilities Master Plan -
56001 - Engineering/Design 10,000 - - - - - 10,000
10,000 - - - - - 10,000
Funded by:

Fund 435 Police Impact Fee 10,000 - - - - - 10,000
10,000 - - - - - 10,000
91-952 Water Conservation Program - - - - - -
56003 - Construction 200,000 - - - - - 200,000
200,000 - - - - - 200,000
Funded by:

Fund 516 Water Enterprise 200,000 - - - - - 200,000
200,000 - - - - - 200,000
- - - - - - -
91-953 Beach Avenue between 2nd Street and E. Belcher Street - - - - - - 56004 - Advertising 1,000 - - - - - 1,000
56001 - Engineering/Design 25,000 - - - - - 25,000
56002 - Engineering/Inspection 95,000 - - - - - 95,000
56003 - Construction 1,150,000 - - - - - 1,150,000
1,271,000 - - - - - 1,271,000
Funded by:

Fund 233 Measure D 391,000 391,000
Fund 412 Federal Grant 880,000 - - - - - 880,000
1,271,000 - - - - - 1,271,000
Continued
2026-27 Proposed Budget June 10, 2026 148
2026-27 Budget
5-Year Capital Improvement Program
Project Details
2026-27 2027-28 2028-29 2029-30 2030-31 Unfunded 5-Year Total Continued
91-954 Cole Blvd between Bowker Road and SR-98 - - - - - - 56004 - Advertising 1,000 1,000 - - - - 2,000
56001 - Engineering/Design 30,000 - - - - 30,000
56002 - Engineering/Inspection 95,000 95,000
56003 - Construction 770,000 - - - - 770,000
31,000 866,000 - - - - 897,000
Funded by:

Fund 233 Measure D 31,000 185,000 - - - - 216,000
Fund 412 Federal Grant 681,000 - - - - 681,000
31,000 866,000 - - - - 897,000
- - - - - - -
91-955 Airport - Reseal Runway 8/26 - - - - - -
56004 - Advertising 1,000 - - - - - 1,000
56001 - Engineering/Design 77,850 - - - - - 77,850
56002 - Engineering/Inspection - - - - - -
56003 - Construction - - - - - -
78,850 - - - - - 78,850
Funded by:

Fund 525 Airport Capital Fund 78,850 - - - - - 78,850
78,850 - - - - - 78,850
- - - - - - -
91-956 Green Lighting for Outdoor Wellness (IID) - - - - - 56003 - Construction 136,766 - - - - - 136,766
136,766 - - - - - 136,766
Funded by:

Fund 412 Capital Grants 136,766 - - - - - 136,766
136,766 - - - - - 136,766
- - - - - - -
$ 109,943,535 $ 20,918,180 $ 5,856,502 $ 5,914,586 $ 6,513,219 $ 29,382,211 $ 178,528,233 - - - - - - -
Funded by:

Fund 120 Measure H $ 85,092 $ - $ - $ - $ - $ - $ 85,092 Fund 223 Art in Public Places 96,000 - - - - - 96,000
Fund 231 Gas Tax - - - - - - -
Fund 233 Measure D 9,769,443 8,287,192 2,000,000 2,000,000 2,000,000 - 24,056,635 Fund 234 TDA Article 3 102,000 - - - - - 102,000
Fund 236 TDA Article 8e 30,000 - - - - - 30,000
Fund 237 RMMA/State SB1 1,538,000 1,425,000 - - - - 2,963,000 Fund 243 COPS Grant 64,000 - - - - - 64,000
Fund 255 ARPA 2,358,724 - - - - - 2,358,724
Fund 261 Bravo Victoria CFD 583,061 485,000 - - - - 1,068,061 Fund 281 Solid Waste 69,763 - - - - - 69,763
Fund 402 LTF 2018 Bond 2,118,115 - - - - - 2,118,115
Fund 411 City Capital Projects 1,329,032 2,247,988 1,015,502 1,073,586 1,672,219 7,482,211 14,820,538 Fund 412 Capital Grants 12,709,703 681,000 - - - - 13,390,703 Fund 430 Library Impact Fee 75,000 - - - - - 75,000
Fund 431 Parks Impact Fee 660,000 - - - - - 660,000
Fund 432 Parking In Lieu 265,868 - - - - - 265,868
Fund 433 General Gov Impact Fee 304,000 - - - - - 304,000 Fund 434 Traffic Impact Fee 1,791,972 - - - - - 1,791,972 Fund 435 Police Impact Fee 310,000 - - - - - 310,000
Fund 452 Cole Road Improv. 1,721,675 - - - - - 1,721,675 Fund 453 NW Ind EDA Project 355,263 - - - - - 355,263
Fund 456 NW Area - W Cole 129,163 - - - - - 129,163
Fund 457 E Area Fac Plan 1,023,774 - - - - - 1,023,774
Fund 475 New River Improvements 9,362,353 - - - - - 9,362,353 Fund 516 Water Enterprise 14,839,289 7,162,000 2,211,000 2,211,000 2,211,000 - 28,634,289 Fund 525 Airport Capital Fund 78,850 - - - - - 78,850
Fund 547 Wastewater Enterprise 48,173,395 630,000 630,000 630,000 630,000 21,900,000 72,593,395 Total CIP Project Budget $ 109,943,535 $ 20,918,180 $ 5,856,502 $ 5,914,586 $ 6,513,219 $ 29,382,211 $ 178,528,233 Total 5-Year CIP Program
2026-27 Proposed Budget June 10, 2026 149
City of Calexico
2026-27 Budget
Community Services
Art in Public Places
Fund #223
Purpose of Fund
2023-24 2024-25 2025-26 2026-27
Actual Actual Projected Budget Notes
Beginning Fund Balance $ 179,357 $ 189,424 $ 207,885 $ 211,885 Annual Activity
Revenues
Fees 16,236 15,022 - -
Investment Income 7,593 8,451 4,000 4,000
23,829 23,473 4,000 4,000
Expenditures
Maintenance/Operations 227 - - 21,000
Capital Program
Rockwood Promenade #963-001 - - - -
Utility Box Art #963-002 13,535 - - 8,000
Murals #963-003 - 5,013 - 38,000
Park Benches #963-004 - - - 20,000
Veteran's Monument #963-005 - - - 30,000
13,762 5,013 - 117,000
-
Net Annual Activity 10,067 18,460 4,000 (113,000)
Ending Fund Balance $ 189,424 $ 207,885 $ 211,885 $ 98,885 Balance Sheet
Cash $ 189,424 $ 191,915
Accounts Receivable - 15,970
Current Payables - -
Available Fund Balance $ 189,424 $ 207,885
- -
City development fees include funding for Public Art. The City established the criteria that requires any public or private development constructing, reconstructing, or making additions to a building to provide public art amenities or make an in lieu payment to the City based on a value that equals or exceeds a percentage of construction cost. Programs are proposed after fees and revenues are collected. 2026-27 Proposed Budget June 10, 2026 150
City of Calexico
2026-27 Budget
Public Works
Local Transportation Authority/Measure D
Fund #233
Purpose of Fund
2023-24 2024-25 2025-26 2026-27
Actual Actual Projected Budget Notes
Beginning Fund Balance $ 12,484,975 $ 15,375,402 $ 16,719,475 $ 17,836,324 Annual Activity
Revenues
Local Transportation Sales Tax 2,421,523 2,182,436 1,907,000 1,605,000 Investment Income 616,323 652,046 100,000 100,000
3,037,846 2,834,482 2,007,000 1,705,000
Expenditures
Operations
216 Traffic Control 150,000 150,000 150,000 153,000
Capital Outlay
946 Downtown Street Improv (3,065) - - 400,000
956 Composite Layer Overlay - 24,000 94,017 7,992,885
91-903 Paving Alleyway Project - - - 436,558
91-916 Cole Blvd. (ML King/Bowker) 484 1,316,409 92,120 - 91-917 - - 554,014 -
91-943 - - - 518,000
91-953 391,000
91-954 31,000
147,419 1,490,409 890,151 9,922,443
- -
Net Annual Activity 2,890,427 1,344,073 1,116,849 (8,217,443) Ending Fund Balance $ 15,375,402 $ 16,719,475 $ 17,836,324 $ 9,618,881 Balance Sheet 5-Year CIP Program
Cash/Due from Other Funds $ 15,375,402 $ 16,726,812 2027-28 8,287,192 Current Payables - (7,337) 2028-29 2,000,000
Available Fund Balance $ 15,375,402 $ 16,719,475 2029-30 2,000,000 - - 2030-31 2,000,000
14,287,192
Cole Blvd between Bowker Road
and SR-98
Measure D is a retail transaction and use tax of .5% enacted in July 1989 pursuant to the provisions of the Public Utilities Code for local streets and roads and state highways within Imperial County. The Imperial County Local Transportation Authority was created to administer the program. The revenue generated provides funding for transportation improvements. The distribution of funds is based on an allocation of a sum of $75,000 to each Local Agency annually and the remaining revenues to be distributed based on population. The priorities for expenditures of these funds are to repair and rehabilitate existing roadways, reduce congestion and improve safety, and to provide for construction of needed facilities. Expenditures must be in accordance with the approved plan or amended plan as submitted to the authority.

Sidewalk Grant St., Calexico,
Van de Graaf
Cole Blvd between Scaroni Rd
and Railroad Tracks
Beach Avenue between 2nd
Street and E. Belcher Street
2026-27 Proposed Budget June 10, 2026 151
City of Calexico
2026-27 Budget
Public Works
Transportation Development Act (TDA)
Funds # 234, 236
Purpose of Fund
2023-24 2024-25 2025-26 2026-27
Actual Actual Projected Budget Notes
Beginning Fund Balance
234 Article3-Bike/Pedestrian Paths $ 338,986 $ 419,415 $ 469,073 $ 491,421 236 Article 8E-Bus Benches/Shelters 143,278 217,820 238,580 239,502 482,264 637,235 707,653 730,923
Annual Activity
Revenues
234 Article 3-Bike/Pedestrian Paths 71,484 38,292 38,310 38,310 234 Investment Income 15,396 16,858 10,000 10,000
236 Article 8E-Bus Benches/Shelters 83,579 41,708 - -
236 Investment Income 7,004 7,608 5,000 5,000
177,462 104,466 53,310 53,310
Expenditures
234 Article3-Bike/Pedestrian Paths
Capital Outlay
903 New River - -
979 Pedestrian Improvements - - 14,000 102,000
91-917
6,450 5,492 11,962 -
236 Article 8E-Bus Benches/Shelters
Salaries and Benefits 13,885 24,385 3,079 -
Operating Costs 2,156 4,170 - 16,000
Capital Outlay - - 1,000 30,000 Bus Shelters,
Trash Bins, Solar Lighting
22,491 34,047 30,040 148,000
- -
Net Annual Activity 154,971 70,419 23,270 (94,690)
Ending Fund Balance $ 637,235 $ 707,653 $ 730,923 $ 636,233 Balance Sheet
Cash 558,796 627,666
Current Receivables 78,823 80,000
Current Payables (384) (12)
Available Fund Balance $ 637,235 $ 707,653
Fund Balance by Program - -
Article3-Bike/Pedestrian Paths $ 419,415 $ 469,073 $ 491,421 $ 437,731 Article 8E-Bus Benches/Shelters 217,820 238,580 239,502 198,502 Available Fund Balance $ 637,235 $ 707,653 $ 730,923 $ 636,233 - - - -
The State of California allocates Transportation Development Act funds to local agencies through Local Transportation Authorities. Funding is available for Bicycle/Pedestrian, Street, and Bus Bench/Shelter improvements.

Sidewalk Grant St.,
Calexico, Van de Graaf
2026-27 Proposed Budget June 10, 2026 152
City of Calexico
2026-27 Budget

FEMA/ARPA
Fund #255
Purpose of Fund
Prior 2024-25 2025-26 2026-27
Years Actual Projected Budget Notes
Beginning Available Fund Balance $ - $ 4,428,988 $ 2,898,836 $ 2,358,724 Annual Activity
Revenues Total ARPA
Federal/ARPA Grant 9,526,986 - - - $ 9,526,985
FEMA - Covid Reimbursement (250,422) 1,318,741 - -
9,276,564 1,318,741 - -
Expenditures
2020 Federal and State Covid Relief Grants
(250,421) 1,318,741 - -
(250,421) 1,318,741 - -
Federal/ARPA Grant
(See Detailed Listing on Following Pages)
Essential Workers - Employees 1,028,834 - - - 1,028,834 91-907 Police/Fire Vehicle Replacement 666,560 233,860 42,212 133,662 1,076,294 91-908 Downtown Rehabilitation 118,766 - - 111,365 230,131 91-909 Essential Worker Relief Program 462,387 - - 4,863 467,250 91-911 Emergency Response/Ambulanc 216,705 775,000 - 3,247 994,952 91-914 Emergency Park Infrastructure 126,780 76,911 62,829 1,141,055 1,407,575 91-915 Drainage Basin Valves/Construct 34,850 - 59,021 227,483 321,354 91-923 Facilities Projects 1,762,200 157,770 260,615 429,455 2,610,040 91-924 Planning/Building Contracts - - - 324 324
50-520 Recreation Programs 84,053 63,716 18,296 - 166,065 91-927 City Equipment/One-time Items 596,862 222,893 97,140 307,271 1,224,166 Subtotal, ARPA 5,097,998 1,530,152 540,112 2,358,724 9,526,986 - - -
Subtotal, Expenditures 4,847,576.61 2,848,893 540,112 2,358,724 Net Annual Activity 4,428,987.61 (1,530,152) (540,111.61) (2,358,724) Ending Available Fund Balance 4,428,987.61 $ 2,898,836 2,358,724 $ - This fund reports on Federal and State Coronavirus grant relief and the 2021 Federal American Recovery Plan Act (ARPA).

Total ARPA
Allocation
FEMA Covid Reimb - Transfer to #411
Local Capital Fund for CIP
2026-27 Proposed Budget June 10, 2026 153
City of Calexico City of Calexico
ARPA Allocations, Spending, and Available Balances 2026-27 Budget Encumb Available
Cummulative
Allocation
Balaqce
Cummulative
Expenditures
04-20-26 04-20-26
Available
Balance
05-06-2026 Notes
Police/Fire Vehicle Replacements
255-91-907-56000-000 Public Safety Vehicles - - - -
255-91-907-56000-001 Fire Rescue Ambulance 374,000 374,000 - - 255-91-907-56000-002 Fire Utility Vehicles 100,000 99,401 - 599 255-91-907-56000-003 Ford Explorer Patrol Vehicles 166,790 166,790 - - 255-91-907-56000-004 Pickup Truck Patrol Vehicles - - - - 255-91-907-56000-005 Fire Ambulance Repair 126,955 126,954 - 0 255-91-907-56000-006 Police Equipment 63,704 20,321 - 43,383 255-91-907-56000-007 Police Gear 39,825 28,158 9,963 1,704 255-91-907-56000-008 Firearms/Ammunition 42,902 42,830 - 72 255-91-907-56000-009 Firearms Training Program/Equip 19,203 15,568 - 3,635 255-91-907-56000-010 Police - 30 Computers 30,000 30,000 - 0 255-91-907-56000-011 Dispatch Chairs 8,000 5,131 - 2,869 255-91-907-56000-012 First Alert System Fire St #1 26,472 26,472 - - 255-91-907-56000-013 Fire Equipment Repairs and Maintenance 51,944 1,729 - 50,216 255-91-907-56000-014 EMS Transp. & Optimization Study 26,499 - - 26,499 Sub-Total 1,076,294.49 937,354.71 9,963.17 128,976.61
Employee Essential Workers
255-91 Employee Payments 1,028,834 1,028,834 - -
Sub-Total 1,028,834 1,028,834 - -
Downtown Rehabilitation
255-91-908-56000-000 Downtown Rehabilitation - - - -
255-91-908-56000-001 Pressure Washer 15,130 15,130.00 - - 255-91-908-56000-002 Local Assessment Center 138,501 44,729.59 - 93,771 255-91-908-56000-003 Elec Upgrades for Veh Charging 38,000 34,005.00 - 3,995 255-91-908-56000-004 Downtown Light Fixing 35,000 21,401.32 - 13,599 255-91-908-56000-005 Christmas Tree 3,500 3,500.00 - -
255-91-908-56000-012 Downtown Cooling Center - - - -
Sub-Total 230,131 118,766 - 111,365
Essential Worker Relief Program
255-91-909-56000-000 Essential Worker Relief Program 467,250 462,387 - 4,863 Sub-Total 467,250 462,387 - 4,863
Outreach Specialist
255-91-910-56000-000 Outreach Specialist 180,000 - - -
Emergency Response/Ambulance
255-91-911-56000-000 Initial Allocation - - - -
255-91-911-56000-001 ER Res/Pub Safe-Police Veh Con 210,000 210,000 - - 255-91-911-56000-002 ER Res/Pub Safe-Fire Hose 9,000 6,705 - 2,295 255-91-911-56000-003 ER Res/Pub Safe-Narcotics Prog 5,952 5,000 - 952 255-91-911-56000-004 Fire Apparatus 770,000 770,000 - - 255-91-911-56000-014 EMS Transp. & Optimization Study - 7,155 - (7,155) Sub-Total 994,952.00 # 998,859.78 0.00 -3,907.78 0.00
Public Facilities/IT Upgrades
255-91-912-56000-000 Public Facilities/IT upgrades - 0 - (0) Sub-Total 0.00 0 - (0)
City Broadband Infrastructure
255-91-913-56000-000 City Broadband Infrastructure - - - - Sub-Total 0.00 - - -
Emergency Park Infrastructure
255-91-914-56000-000 Emergency Park Infrastructure 178,830 24,173 - 154,657 255-91-914-56000-001 Emergency Park Infrast-Parks 272,000 69,391 - 202,609 255-91-914-56000-002 Emergency Prk Infrast-Baseball 45,000 45,000 - - 255-91-914-56000-003 Emergency Park Infrast-Cordova - - - - 255-91-914-56000-004 Emergency Park Infrast- Nosotros Park 491,745 40,226 - 451,519 255-91-914-56000-005 Border Friendship park - - - -
255-91-914-56000-006 Rodriguez Baseball Field 150,000 67,730 - 82,270 255-91-914-56000-007 Soccer Posts 20,000 20,000 - -
255-91-914-56000-008 Ceramic oven - - - -
255-91-914-56000-009 Surveillance Cameras 250,000 - - 250,000 Sub-Total 1,407,575.00 266,520.15 0.00 1,141,054.85 0.00 -
Drainage Basin Valves/Construction
255-91-915-56000-000 Drainage Basin Valves/Construction - - - - 255-91-915-56000-001 Drainage Basin Valves/Construction 64,000 39,550 - 24,450 255-91-915-56000-002 Drainage Basin Valves/Construction 257,354 55,437 1,500 200,417 Sub-Total 321,354 94,987 1,500 224,867
Continued
Allocations Expenditures
2026-27 Proposed Budget June 10, 2026 154
City of Calexico City of Calexico
ARPA Allocations, Spending, and Available Balances 2026-27 Budget Encumb Available
Cummulative
Allocation
Balaqce
Cummulative
Expenditures
04-20-26 04-20-26
Available
Balance
05-06-2026 Notes
Allocations Expenditures
Continued
-
Facilities Projects
255-90-916-56000-000 90-916 May 2022 Fire Station #1 200,000 200,000 - - 255-91-923-56000-000 Unassigned - - - -
255-91-923-56000-001 Fire Station 2/Mold Mitigation - - - - 255-91-923-56000-002 E.C.M Library, restrooms, roof 665,350 643,732 - 21,618 255-91-923-56000-003 Police Cnf Room&Disp/Roof Repa 90,000 - - 90,000 255-91-923-56000-004 Community Senior Hall/Roof Rep 135,344 135,000 - 344 255-91-923-56000-005 Fire Station 1/Roof Repair 247,350 247,000 - 350 255-91-923-56000-006 Water Distr Breakroom/Roof Rep 87,350 87,000 - 350 255-91-923-56000-007 Clx International Airport/Roof 129,350 129,000 - 350 255-91-923-56000-008 City Hall/Council Chamber/Roof 75,000 - - 75,000 255-91-923-56000-009 City Hall/Carpet Replacement 60,000 53,727 - 6,273 255-91-923-56000-010 Carnegie Tech Center/3 AC unit 18,700 18,700 - - 255-91-923-56000-011 Senior Hall Air Conditioning 22,568 22,568 - - 255-91-923-56000-012 Restrooms/Various Water Heater 10,000 1,350 - 8,650 255-91-923-56000-013 827 E.7th St/United Fam/Roof R 178,344 178,000 - 344 255-91-923-56000-014 827 E.7th St/United Fam/New AC 20,000 9,944 - 10,056 255-91-923-56000-015 Community Center Lighting 32,000 31,178 500 322 255-91-923-56000-016 Fire Radios 53,691 37,000 - 16,691 255-91-923-56000-017 Laptop, C.C. Chamber projector 75,000 46,903 - 28,097 255-91-923-56000-018 Temp Police/Traffic SubStatio 50,000 - - 50,000 255-91-923-56000-019 Police Dept. Parking Lot Pavement 145,250 109,284 - 35,966 255-91-923-56000-020 Library Parking Lot Pavement 145,250 109,356 - 35,894 255-91-923-56000-021 Community Center Parking Lot Pavement - - - - 255-91-923-56000-022 Police and Fire Dept. Server Assesment 25,000 - - 25,000 255-91-926-56000-000 Renovation to Calexico Fire Station No. 2 84,261 84,261 - (0) 255-91-923-56000-024 Community Center Air Condition 15,332 9,366 - 5,966 255-91-923-56000-025 Community Center Termites 4,900 4,900 - - 255-91-923-56000-026 Community Center Vandalism 40,000 22,315 500 17,185 Sub-Total 2,610,040.43 2,180,585.78 1,000.00 428,454.65 - -
Planning/Building Contracts
255-91-924-56000-001 Development Fee Study 324 - - 324
255-91-924-56000-002 Update Housing Element - - - -
255-91-924-56000-003 Operations/Process Update - - - -
Sub-Total 324 - - 324
- -
City Equipment/One-Time Items
255-91-927-56000-008 Traffic Ctrl - Computers 3,090 3,090 - - 255-91-927-56000-009 Traffic Ctrl - Laptops 10,000 8,663 - 1,337 255-91-927-56000-010 Traffic Ctrl - Equipment 12,175 7,950 4,021 205 255-91-927-56000-011 Animal Control - Truck 80,000 64,198 - 15,802 255-91-927-56000-012 Fire Breathing Apparatus + Turn Outs 502,937 479,452 - 23,486 255-91-927-56000-013 Planning - Consultant 154,676 154,676 - - 255-91-927-56000-014 Engineering -Computer/Supplies 5,500 5,307 3,107 (2,914) 255-91-927-56000-015 Public Works - Fleet - Vehicles/Equipment 65,000 - - 65,000 255-91-927-56000-016 Public Works - Parks - Lawn Mowers 30,000 22,475 - 7,525 255-91-927-56000-017 Facilities - Chamber of Commerce 5,000 420 - 4,580 255-91-927-56000-018 Facilities - United Families 25,000 402 - 24,598 255-91-927-56000-019 Facilities - City Hall 140,000 34,201 - 105,799 255-91-927-56000-020 Library Books 5,000 5,000 - -
255-91-927-56000-021 Recreation - Community Ctr Parking Lot 82,679 75,103 - 7,576 255-91-927-56000-022 Recreation - Computer Replace 10,000 10,000 - - 255-91-927-56000-023 Recreation - Community Ctr 33,830 17,407 4,500 11,923 255-91-927-56000-024 Recreation - Arts Center Stage - - - - 255-91-927-56000-025 City Clerk - Agenda Manager Software 10,000 10,000 - - 255-91-927-56000-026 City Clerk - Public Request Software 6,000 6,000 - - 255-91-927-56000-027 CTC Computers 9,180 9,180 - (0)
255-91-927-56000-028 CTC Drinking Fountain 5,900 5,900 - - 255-91-927-56000-029 CTC Fire Alarm 1,220 - - 1,220
255-91-927-56000-030 Recreation Kitchen Upgrade 26,480 - - 26,480 Sub-Total 1,223,667.26 919,422.89 11,627.56 292,616.81
- -
Summer Swim Program (22,23,24)
255-50-520-53029-602 Recreational Programs 17,184 17,184 - - 255-50-520-53029-608 Recreational Programs-Tree L 9,816 9,816 - - 255-50-520-55025-000 Summ Swim Other Operating Cnts 139,065 139,065 - - Sub-Total 166,065 166,065 - -
- -
Total 9,526,487 7,173,783 24,091 2,328,613
- 75% 0% 24%
2026-27 Proposed Budget June 10, 2026 155
City of Calexico
2026-27 Budget
Capital Projects
Measure D Bond Proceeds
Fund #402
Purpose of Fund
2023-24 2024-25 2025-26 2026-27
Actual Actual Projected Budget Notes
Beginning Fund Balance $ 2,705,000 $ 2,951,905 $ 3,093,000 $ 2,118,115 Annual Activity
Revenues
Measure D Bond Allocation - - - -
Investment Income 246,905 141,095 - -
246,905 141,095 - -
Expenditures
Capital Outlay
956 Composite Layer Overlay - - 974,885 2,118,115
- - 974,885 2,118,115
Net Annual Activity 246,905 141,095 (974,885) (2,118,115) Ending Fund Balance $ 2,951,905 $ 3,093,000 $ 2,118,115 $ - Balance Sheet
Cash in City Pool $ - $ -
Cash Held by LTA 2,951,905 3,093,000
Accounts Payable - -
Available Fund Balance $ 2,951,905 $ 3,093,000
In 2012, the Imperial County Local Transportation Authority issued LTA Sales Tax Revenue Bonds on behalf of the City in the amount of $15,400,000. The 2012 bond proceeds have been fully drawn during 2018-19. In 2018, additional bonds with a par value of $12,375,000 were issued to fund ongoing capital improvements of the City.

Includes 3rd Street,
Rockwood and
Heffernan (4-1-26)
2026-27 Proposed Budget June 10, 2026 156
City of Calexico
2026-27 Budget
Local Capital Projects
Fund #411
Purpose of Fund
2023-24 2024-25 2025-26 2026-27
Actual Actual Projected Budget Future Years
Beginning Fund Balance $ 1,675,383 $ 2,577,300 $ 3,334,931 $ 3,784,313 Annual Activity
Revenues
Transfer in - General Fund 1,120,000 - 1,800,000 -
Transfer in - FEMA/Covid Reimb - 1,318,741 - -
Transfer in - CIP Project Closeouts 73,110 - -
Sale of Property - Water Tower - - 237,749 655,036
Investment Income 38,959 244,390 - -
1,158,959 1,636,241 2,037,749 655,036
Expenditures -
Salaries and Benefits - 16,525 32,922 38,142
Less Allocations to CIP Projects - (16,525) (32,922) (38,142) Capital Outlay
Project Carryover from Prior Year Budgets
91-926 Fire Station #2 79,484 460,016 1,144
997 Prior Year Projects 12,379 9,503 65 -
10-150 Elections 80,000 - - -
997 Parks - Service Truck 44,950 - - -
997-15 Parks - Medium Truck 50,525 - 39,475
997-16 PW Vehicles - - 155,000
997-17 Planning Vehicles - 42,500 -
997-18 City Hall phone system - - 100,000
997-19 IT Server 29,705 - 100,000
997-21 Animal Control Infrastructure - - 40,000
997-22 Traffic Control Vehicle 63,892 10,230 59,770
997-23 Recreation Van Repairs 3,500 - - 3,500
997-24 Fire - Water Pumps 36,417 30,000 - -
From 2023-24 General Fund Transfer
997-25 Animal Control rehab, additional - - 5,000
997-26 Fire - Computers (5) 4,611 - -
997-27 Fire - ESO contract 14,996 - -
997-28 Fire Hose (4" & 2 1/2") - - 30,000
997-29 Fire - Air conditioner x2 (Courthouse) 12,396 - - 997-30 Fire - Front Office (Security) 2,202 - 7,798
997-31 Planning - Plotter - 15,669 -
997-32 Engineering - Vehicle - 25,139 24,861
997-33 Engineering - Desk - - 2,500
997-34 Building - Vehicle - 10,000 -
997-35 Building Software/Permit processing - - 20,000
997-36 Building Flooring and office equipment - 16,805 16,026 997-37 PW - Shade structure - - 20,000
997-38 PW - Vehicle - Admin - - 10,000
Continued
This fund is used to track capital project spending from the City's local funds. The Fund receives General Fund transfers for facilities, equipment, and vehicle replacements.
2026-27 Proposed Budget June 10, 2026 157
City of Calexico
2026-27 Budget
Local Capital Projects
Fund #411
Purpose of Fund
2023-24 2024-25 2025-26 2026-27
Actual Actual Projected Budget Future Years
This fund is used to track capital project spending from the City's local funds. The Fund receives General Fund transfers for facilities, equipment, and vehicle replacements.

Continued
997-39 PW - Vehicle/Equipment 2,487 - 67,500
997-40 D Gutierrez Field Lighting, Irrigation 17,794 - 32,206 997-41 CAC - Copy Machine 7,671 - 1,329
997-42 Customer Service - Counter - - 1,500
997-43 Office Equipt/EOCTraining Room 3,500 - -
997-48 PD Jail Alarm 35,000 - -
997-49 Traffic 4 Vehicles Buy Out - - 6,000
997-50 Planning Light Fixtures 1,747 - -
997-51 HR Software NeoGov 14,300 - -
91-921 311 Cesar Chavez Demo 311 118,266 - -
91-923-17 CC Audio Visual Equipment - - 20,000
91-923-19 PD Parking Lot Improv. - 22,281 52,719
91-923-20 Library Parking Lot Improv - 39,263 35,737
91-923-21 Community Center Parking Lot Pavement - 34,942 58 2025-26 Project Carryover
91-922 1 Police - Headquarters Wastewater Lines - 50,000 91-922 2 Police - (2) Patrol Vehicles (Balance in COPS Fund) - 104,000 91-922 3 Police - Parking Vehicle Replacement - 50,000
91-922 4 Police - Parking Lot Shade Replacement 12,000 28,000 91-922 9 Police - Dispatch Radio Replacement - 15,000
91-922 11 Fire - Type 1 Engine (CC Agenda 6-18-25) 1,140,139 - - 91-922 12 Fire - Automated Voice Dispatch 51,340 660 -
91-922 13 Fire - Wireless Digital Assistant 3,490 19,307 - 91-922 14 Fire - Dispatch Interface 17,586 3,114 -
91-922 15 Fire - Dispatch lighting system #2 - 35,000 - 91-922 17 Fire - Ambulance 138,746 - -
91-922 29 Library - Building Repairs, Grading - 80,000 - 91-922 30 Recreation - Kitchen Improvements 7,028 92,972 - 2026-27 Five-Year Requests
Police
91-922 31 Police - Marked Vehicles 883,669
91-922 32 Police - Unmarked Vehicles 400,000
91-922 33 Police - Laser Engraver 10,000
91-922 34 Police - Parking Vehicle Replacement 250,000
91-922 35 Police - A/C Equipment (Main & Sub) - - 50,000 91-922 36 Police - Meter Replacement - - 150,000
91-922 37 Police - Citywide Camera System - - 110,000
91-922 38 Police - Substation Replacement Trailers - - 120,000 91-922 39 Police - Dispatch Radio Replacement - - 75,000 Continued
2026-27 Proposed Budget June 10, 2026 158
City of Calexico
2026-27 Budget
Local Capital Projects
Fund #411
Purpose of Fund
2023-24 2024-25 2025-26 2026-27
Actual Actual Projected Budget Future Years
This fund is used to track capital project spending from the City's local funds. The Fund receives General Fund transfers for facilities, equipment, and vehicle replacements.

Continued
91-922 40 Police - Department Printer replacement (Records, Patrol, Dispatch, Meters, Code Enforcemen 45,000 91-922 41 Police - Portable computers 280,000
91-922 42 Police - Hand held Radios 138,000
91-922 43 Police - Rear Gate replacement 50,000
91-922 44 Police - Main Building Remodel 1,500,000
Fire
91-922 45 Fire - Inspector vehicle - - 50,000
91-922 46 Fire - Ambulance - - 140,000
91-922 47 Fire - Communication Upgrades - - 150,000
91-922 48 Fire - Building Maintenance - - 25,000
91-922 49 Fire - Sta. 1 Parking Lot repavement - - 150,000 91-922 50 Fire - Extrication Equipment - - 74,000
91-922 51 Fire - Vehicle Parts & Equipment - - 60,000
91-922 52 Fire- Ladder Truck 2,200,000
Engineering
91-922 53 Trimble S7 Robotic Total Station 62,000
91-922 54 Trimble MultiTrack Target 15,000
91-922 55 Seco Tri-Max Fiberglass Tripod - Dual Clamp 1,500 91-922 56 Seco Carbon Fiber Fixed Tip Rover Pole - Metric - 3.5m 1,500 91-922 57 Spectra Precision LL300N Laser Level Package 2,500 91-922 58 Seco Graduated Collapsible GNSS Antenna Tripod 2,500 91-922 59 Trimble TDL450B High Split (450-470) Radio Kit - Includes TDL450B-HE Radio 403-473 MHz wit 10,000 91-922 60 Trimble TDL450H Field Battery and Charger Kit 2,500 91-922 61 3DSurvey 2,500
91-922 62 Furniture and fixtures 8,000
Building
91-922 63 Computer Replacement 3,000
91-922 64 On-line Building permit system 100,000
Public Works Admin
91-922 65 Desk Scanner 3,000
91-922 66 Computer Monitor 1,000
91-922 67 Purchase modular trailer 300,000
91-922 68 Purchase furniture for new modular trailer 42,000 Fleet
91-922 69 Computer 3,000
91-922 70 Printer 1,000
91-922 71 Tire Changer Combo 20,000
91-922 72 Two-Post Lifts 35,000
91-922 73 Rehabilitate the Shop warehouse (repair roof, paint, etc.) 78,837 Continued
2026-27 Proposed Budget June 10, 2026 159
City of Calexico
2026-27 Budget
Local Capital Projects
Fund #411
Purpose of Fund
2023-24 2024-25 2025-26 2026-27
Actual Actual Projected Budget Future Years
This fund is used to track capital project spending from the City's local funds. The Fund receives General Fund transfers for facilities, equipment, and vehicle replacements.

Continued
Parks
91-922 74 Public Works - Parks Master Plan - - 300,000
91-922 75 Maintenance Utility Vehicle 15,000
91-922 76 Tractor Riding Mowers 20,000
91-922 77 Equipment (trimmers, saws, mowers) 9,000
91-922 78 Utility Trailer 6,000
91-922 79 Vehicle 55,000
91-922 80 John Kennedy Park Playground 300,000
91-922 81 John Kennedy Park Parking Lot 150,000
91-922 82 Joel Reisin Field Playground 400,000
91-922 83 Joel Reisin Field Playground 6,000
91-922 84 Nosotros Softball Field Parking Lot 700,000
91-922 85 Nosotros Park Fencing 50,000
91-922 86 Rodriguez Park Tennis Court 150,000
91-922 87 Rodriguez Park Basketball Court 150,000
91-922 88 American Legion and Alex Rivera Baseball Field Parking Lot 350,000 91-922 89 Vegetation Removal and Weed Control at Various Retention Basins 200,000 Facilities
91-922 91 Purchase truck for new staff (Graffiti Program) 40,000 91-922 92 Purchase power tools (cordless drills, saws, rotary hammers, etc.) 5,000 91-922 93 Purchase specialty tools (pipe cutters, wrenches, ladders, safety gear, etc.) 5,000 91-922 94 Replace City Hall Elevator 300,000
91-922 95 Public Works - Water Tower Repair - - 150,000 91-922 96 Public Works - Chamber of Commerce - - 286,000 Library
91-922 97 Car/small SUV 25,000
91-922 98 Painting & repair of library building (outside area) 60,000 91-922 99 Computer replacement (15) 35,000
91-922 100 Carpet replacement 100,000
91-922 101 Projector for Carnegie 4,000
91-922 102 Carnegie doors replacement 40,000
91-922 103 PA System replacement at library 15,000
Recreation
91-922 104 Recreation - Office flooring & equipment 50,000 91-922 105 Recreation - Com Center - Floor Scrubber 8,000 91-922 106 Recreation - Com Center - Tables/chairs 9,000 91-922 107 Recreation - Utility cart 12,000
91-922 108 Recreation - Mobile Stage 35,000
91-922 109 Cultural Arts Center Audio Improvements 3,000 91-922 110 Recreation - Com Center Interior Walls 175,000 Continued
2026-27 Proposed Budget June 10, 2026 160
City of Calexico
2026-27 Budget
Local Capital Projects
Fund #411
Purpose of Fund
2023-24 2024-25 2025-26 2026-27
Actual Actual Projected Budget Future Years
This fund is used to track capital project spending from the City's local funds. The Fund receives General Fund transfers for facilities, equipment, and vehicle replacements.

Continued
91-922 111 Cultural Arts Center Floor Replacement 175,000 91-922 112 Recreation - Kitchen Equipment 50,000
91-922 113 Recreation - Fire Alarm System Upgrade 35,000 91-922 114 Recreation - Department Truck - - 65,000
91-922 115 Recreation - Community Center Flooring - - 375,000 91-922 116 Recreation - Cultural Arts Center Door - - 25,000 91-922 117 Recreation - Community Center Door - - 25,000 91-922 118 Recreation - Com Center - Parking Lot - - 850,000 Administration
91-922 119 Printer - City Manager - - - - 10,296
91-922 120 Printer - Human Resources - - - - 10,296
91-922 121 Printer - City Clerk - - - - 10,296
91-922 122 Magicard 600 Duo printer fo - - - - 2,556
91-922 123 Office setup for anticipated - - - - 1,941
91-922 124 Conference Room Table - - - - 1,226
91-922 125 15 Conference Room Chairs - - - - 3,412
91-922 126 Conference Room Tree Déco - - - - 432
91-922 127 Cronos time system - - - - 27,545
257,042 878,610 1,588,367 1,329,032 13,491,506
- #REF! -
Net Annual Activity 901,917 757,631 449,383 (673,996)
Ending Fund Balance $ 2,577,300 $ 3,334,931 $ 3,784,313 $ 3,110,317 Balance Sheet
Cash/Due from Other Funds 2,169,428 3,399,375
Restricted - Successor Agency Bonds 442,922 -
Accounts Payable (35,050) (64,445)
Available Fund Balance $ 2,577,300 $ 3,334,931
- -
Fund Balance Reserves
Capital Reserve, per Budget Resolution 250,000 250,000 250,000 Project Carryover 2,917,399 1,329,032 -
General Fund Transfer 2025-26 - 1,800,000 1,800,000 1,800,000 167,532 405,281 1,060,317 1,060,317
4,000,000
Unfunded 6,631,189
$ 3,334,931 $ 3,784,313 $ 3,110,317 $ 13,491,506
Available surplus from Investment Income,
Water Tower, and Project Closeouts
Targeted annual General Fund Transfers,
2027-28 to 2030-31 ( 4 @ $1 million)
2026-27 Proposed Budget June 10, 2026 161
City of Calexico
2026-27 Budget
Capital Projects
Capital Grants
Fund #412
Purpose of Fund
2023-24 2024-25 2025-26 2026-27
Actual Actual Projected Budget Notes
Beginning Fund Balance $ - $ - $ - $ -
Annual Activity
Revenues
Grant Revenue 757,822 2,850,349 709,950 12,709,703
757,822 2,850,349 709,950 12,709,703
Expenditures
Capital Outlay 3,179 - - -
960 New Clarifier and Filter System - - - 1,000,000
967 Scaroni Road Improvements - - 471,000 -
969 Weakley Road 62,970 3,819 - 291,000
999 Heber Park Expansion - 6,000 - 7,939,174
91-903 Paving Alleyway Project 593 1,185,068 600 1,413,442 91-916
564 1,060,359 55,842 -
91-917
- 2,902 159,365 -
91-926 Fire Station #2 690,516 592,202
91-935 Hwy 98 - - - 150,000
91-943
- - - 723,000
91-950 Rodriguez Park Trees - - 23,143 176,321
91-953
- - - 880,000
91-956
- - - 136,766
757,822 2,850,349 709,950 12,709,703
- - -
Net Annual Activity - - - -
Ending Fund Balance $ - $ - $ - $ -
Balance Sheet
Cash $ - $ -
Current Receivables and Deposits 856,269 413,554
Due to Other Funds (699,757) (172,973)
Current Payables (156,511) (73,081)
Unearned Revenues - (167,500)
Available Fund Balance 0 $ -
Green Lighting for Outdoor
Wellness (IID)
This fund is used to track the City's reimbursable capital grant funds. All expenditures in the fund are expected to be reimbursed by Federal, State, or Local grant sources.

Cole Blvd. Between ML King
and Bower
Sidewalk Grant St., Calexico,
Van de Graaf
Cole Blvd between Scaroni Rd
and Railroad Tracks
Beach Avenue between 2nd Street
and E. Belcher Street
2026-27 Proposed Budget June 10, 2026 162
City of Calexico
2026-27 Budget
Capital Projects
Development Impact Fees
Funds #430-436
Purpose of Fund
2023-24 2024-25 2025-26 2026-27
Actual Actual Projected Budget Notes
Beginning Fund Balance $ 3,616,359 $ 3,947,093 $ 3,860,196 $ 4,281,894 Annual Activity
Revenues
Development Impact Fees
#430 - Libraries 37,343 33,572 17,442 -
#431 - Parks/Recreation 85,151 63,453 34,539 -
#432 - Parking In Lieu 11,160 11,292 - -
#433 - General Government 41,744 34,182 12,378 -
#434 - Traffic 127,424 123,444 25,527 -
#435 - Police 42,516 38,254 15,588 -
#436 - Fire 27,361 24,331 16,224 -
372,698 328,528 121,698 -
Expenditures -
Capital Outlay
#430 - Libraries 41,964 16,841 - 75,000 #990 Computers, PA system, A/C unit #431 - Parks/Recreation - 398,584 (300,000) - #978 Cordova Park (To #261) #431 - Parks/Recreation - - - 660,000 #999 Heber Park
#432 - Parking In Lieu - - - 265,868 #91-918 Downtown Lots #433 - General Government - - - 304,000 #994 City Hall & ADA #434 - Traffic - - - 576,891 #968 Cole Road
#434 - Traffic - - - 1,215,081 #980 East Facilities Plan #435 - Police - - - 300,000 #996 Communication/Servers
#435 - Police - - - 10,000 #91-951 Public Safety Facilities Plan #436 - Fire - - - -
41,964 415,425 (300,000) 3,406,840
- -
Net Annual Activity 330,734 (86,897) 421,698 (3,406,840) Ending Fund Balance
#430 - Libraries 193,530 210,260 227,702 152,702
#431 - Parks/Recreation 675,478 340,347 674,886 14,886
#432 - Parking In Lieu 278,402 289,694 289,694 23,826
#433 - General Government 381,260 415,442 427,820 123,820 #434 - Traffic 2,091,953 2,215,397 2,240,924 448,953
#435 - Police 362,213 400,467 416,055 106,055
#436 - Fire (35,743) (11,411) 4,813 4,813
$ 3,947,093 $ 3,860,196 $ 4,281,894 $ 875,054
Balance Sheet - - - -
Cash and Interfund $ 3,947,093 $ 3,714,392
Accounts Receivable - 146,637
Accounts Payable - (833)
$ 3,947,093 $ 3,860,196
Development Impact Fees finance the cost of public improvements, public services, and community amenities connected to new development pursuant to the State Mitigation Fee Act (Government Code section 66000) and the Calexico Municipal Code (Title 3 Chapter 32). Expenditures are limited to capital projects and cannot be used to fund operations or ongoing maintenance. 2026-27 Proposed Budget June 10, 2026 163
City of Calexico
2026-27 Budget
Capital Projects
Development Projects
Funds #452-64
Purpose of Fund
2023-24 2024-25 2025-26 2026-27
Actual Actual Projected Budget Notes
Beginning Fund Balance $ 3,001,243 $ 3,126,572 $ 3,240,475 $ 3,240,475 Annual Activity
Revenues
Development Projects
#452 - Cole Road 66,323 67,109 - -
#453 - NW Ind EDA Project 14,183 13,848 - -
#454 - NW Area - Jasper 39 39 - -
#455 - NW Area - Yourman 370 374 - -
#456 - NW Area - W Cole 4,976 5,035 - -
#457 - E Area Fac Plan 39,438 39,906 - -
125,329 126,310 - -
Expenditures Project #
#452 - Cole Road - - - 1,721,675 #968
#453 - NW Ind EDA Project - 12,407 - 355,263 #955
#454 - NW Area - Jasper - - - - #970
#455 - NW Area - Yourman - - - - #971
#456 - NW Area - W Cole - - - 129,163 #976
#457 - E Area Fac Plan - - - 1,023,774 #980 - 2025-26
- 12,407 - 3,229,875
Net Annual Activity 125,329 113,904 - (3,229,875)
Ending Fund Balance $ 3,126,572 $ 3,240,475 $ 3,240,475 $ 10,600 Balance Sheet
Cash 3,126,572 3,240,475
Receivables - -
Due To Other Funds - -
Available Fund Balance $ 3,126,572 $ 3,240,475
- -
Fund Balance by Project
#452 - Cole Road $ 1,654,566 $ 1,721,675 $ 1,721,675 $ - #453 - NW Ind EDA Project 353,821 355,263 355,263 -
#454 - NW Area - Jasper 967 1,006 1,006 1,006
#455 - NW Area - Yourman 9,221 9,595 9,595 9,595
#456 - NW Area - W Cole 124,129 129,163 129,163 -
#457 - E Area Facilities 983,869 1,023,774 1,023,774 -
$ 3,126,572 $ 3,240,475 $ 3,240,475 $ 10,600
- - - (0)
The City has a series of eight funds established to track revenues collected related to specific development agreements. Funds are committed to financing plans and improvements at the development sites. Several projects are on hold pending further development activity.
2026-27 Proposed Budget June 10, 2026 164
City of Calexico
2026-27 Budget
Capital Projects
New River Improvements
Grant Funds #474, 475, 476
Purpose of Funds
2023-24 2024-25 2025-26 2026-27
Actual Actual Projected Budget Notes
Beginning Fund Balance $ - $ - $ - $ -
Annual Activity
Revenues
Grant Revenue - Federal #476 - - -
Grant Revenue - State #474 - 73,110 -
36,340,578 5,994,369 1,481,645 -
- 2,292,325 645,322 -
- - 200,000 9,362,353
36,340,578 8,359,805 2,326,967 9,362,353
Expenditures
Capital Outlay
903 New River Parkway - Fed -
903 New River Parkway - State - 73,110
36,340,578 5,994,369 1,481,645 -
- 2,292,325 645,322 -
- - 200,000 9,362,353
36,340,578 8,359,805 2,326,967 9,362,353
- -
Net Annual Activity - - -
Ending Fund Balance $ - $ - $ - $ -
Balance Sheet
Cash $ - $ 9,848,077
Current Receivables 9,363,474 856,818
Due to Other Funds (2,159,889) (80,000)
Current Payables (7,203,585) (50,718)
Unearned Revenues - (10,574,177)
Available Fund Balance $ - $ -
91-937 New River Parkway
Improvement
Grant Revenue - State #91-936
Grant Revenue - State #91-937
The City receives federal and state grants to implement a portion of the larger New River Improvement Project established in the New River Improvement Strategic Plan. Fund #475 reports the State Calexico REACH project. Two new grants are added in the 2024-25 budget.

Grant Revenue - State #475
91-902 Calexico REACH
91-936 New River
Improvement Project -
Calexico Reach Phase II
2026-27 Proposed Budget June 10, 2026 165
City of Calexico
2026-27 Budget
Debt Service
Measure H Bond
Funds # 310
Purpose of Fund
2023-24 2024-25 2025-26 2026-27
Actual Actual Projected Budget Notes
Beginning Fund Balance $ 998,170 $ 998,040 $ 996,693 $ 998,040 Annual Activity
Revenues
Transfer In- Measure H Fund #120 1,000,140 1,000,447 1,001,043 1,000,750 Investment Income 53 53 53 -
1,000,192 1,000,500 1,001,096 1,000,750
Expenditures
Bond Trustee Fee and Disclosure 3,722 3,846 4,000 4,000 Debt Service 996,600 998,000 995,750 996,750
1,000,322 1,001,846 999,750 1,000,750
-
Net Annual Activity (130) (1,346) 1,346
Ending Fund Balance $ 998,040 $ 996,693 $ 998,040 $ 998,040 Balance Sheet
Restricted cash held by fiscal agent $ 998,040 $ 998,040 Debt Service Reserve Accounts Payble - (1,347)
Available Fund Balance $ 998,040 $ 996,693
In 2014, the City issued Measure H Sales Tax/Lease Revenue Bonds to fund capital improvements including a Fire Station, park improvements, and a contribution to the Calexico school District swimming pool project. Debt service for the bonds is paid from an allocation of Measure H sales tax collections. This debt service fund reports the annual payment of debt service to the bond holders.
2026-27 Proposed Budget June 10, 2026 166
City of Calexico
2026-27 Budget
Enterprise Funds
Water
Airport
Wastewater
2026-27 Proposed Budget June 10, 2026 167
City of Calexico
2026-27 Budget
Public Works
Water Operations
Fund #513
Purpose of Fund
2024-25 2025-26
Actual Projected
Proposed
Budget
Example
Alternate
Scenario - With
Rate Increase Notes
Beginning Fund Balance $ 2,984,575 $ 3,040,194 $ 3,148,217 $ 3,148,217 Annual Activity
Revenues
Customer Service Fees 8,194,355 8,100,000 8,100,000 8,100,000 Example Alternate Scenario Alternate Scenario/Rate Increase - - - 630,000 8%
Other fees/charges 202,212 245,000 245,000 245,000 Amount to fund operating Investment Income 74,392 50,000 50,000 50,000 and debt costs, not 8,470,958 8,395,000 8,395,000 9,025,000 ongoing Capital Program Expenditures
Salaries and Benefits 3,119,980 3,975,756 3,989,549 3,989,549 Vacancy Allowance (700,000) (420,000) -
Materials/Supplies 1,144,232 1,285,900 1,315,500 1,315,500 Repairs/Maintenance 93,375 195,800 196,500 196,500
Contracts/Professional Services 388,282 600,000 678,700 678,700 General Liability Insurance 278,594 234,746 218,019 218,019 Administration/Office Costs 144,802 189,350 185,950 185,950 Other Projected Ops savings (380,000)
City-wide Cost Allocation 698,853 670,052 771,244 771,244 Land Lease 194,769 198,665 206,690 206,690
Transfer - Debt Service/Vehicles 20,195 26,167 - -
Subtotal, Operating Budget 6,083,082 6,296,435 7,142,151 7,562,151 % Increase 3% 4% 13% 20%
Transfer - Debt Service/Bonds 822,197 826,350 827,250 827,250 Transfer - Capital Fund 2,166,418 1,164,192 2,740 2,740 Transfer - Internal Service Fund (656,358) - - -
8,415,340 8,286,977 7,972,142 8,392,142
- -
Net Annual Activity 55,619 108,023 422,858 632,858
Ending Fund Balance $ 3,040,194 $ 3,148,217 $ 3,571,076 $ 3,781,076 Operating Reserve % of Operations 50% 50% 50% 50% 50% Operating Budget
Balance Sheet Debt Coverage
Cash $ (341,827) $ 8,395,000 $ 8,395,000 $ 9,025,000 Revenues Customer Accounts Receivable, net 3,825,151 (6,296,435) (7,142,151) (7,562,151) Operating Expenditures Current Payable (204,288) 2,098,565 1,252,849 1,462,849 Net Customer Deposits (238,842) 826,350 827,250 827,250 Debt Service Transfer Available Fund Balance $ 3,040,194 254% 151% 177% Ratio The Water Fund provides domestic potable water service to 8,000 residential and commercial customers. Bonds were issued in 2020 that include a covenant to set user rates to provide revenues, net of operating expenses, of 125% of annual debt service. Surplus operating revenues are transferred to the CIP fund to provide for ongoing capital requirements. A new rate study has been budgeted and will be under City Council consideration to update customer service fees for the next 5 years to maintain bond covenant compliance and to provide for the 5-year capital program.
2026-27
2026-27 Proposed Budget June 10, 2026 168
City of Calexico
2026-27 Budget
Public Works
Water Debt Service
Fund #514
Purpose of Fund
2023-24 2024-25 2025-26 2026-27
Actual Actual Projected Budget Notes
Beginning Fund Balance $ - $ - $ - $ -
Annual Activity
Revenues
Transfer In - #513 - Bonds 822,047 822,197 826,350 827,250 Transfer In - #513 - Vehicles 39,062 20,195 26,167 -
861,109 842,392 852,517 827,250
- - - -
Expenditures
Debt Service - Bonds 818,750 818,751 822,350 823,250
Debt Service - Vehicle Leases 15,569 20,195 26,167 -
Trustee Fees/Disclosure Costs 26,790 3,446 4,000 4,000
861,109 842,392 852,517 827,250
- -
Net Annual Activity - - - -
Ending Fund Balance $ - $ - $ - $ -
Balance Sheet
Cash - 1,347
Accounts Payable (1,347)
Available Fund Balance $ - $ -
This fund reports on status of the Water System's Water Revenue Bond debt service and vehicle leases. During 2020, the prior 2007 bonds were retired and new 2020 bonds were issued to fund the 5-year CIP program. 2026-27 Proposed Budget June 10, 2026 169
City of Calexico
2026-27 Budget
Public Works
Water Development Impact Fees
Fund #515
Purpose of Fund
2023-24 2024-25 2025-26 2026-27
Actual Actual Projected Budget Notes
Beginning Fund Balance $ 381,274 $ 637,437 $ 689,206 $ 700,327 Annual Activity
Revenues
Development Impact Fees 230,611 24,905 11,121 -
Investment Income 25,552 26,865 - -
256,163 51,770 11,121
- - -
Expenditures
Transfer - Water Capital Fund - - - 700,327
- - - 700,327
Net Annual Activity 256,163 51,770 11,121 (700,327)
Ending Fund Balance $ 637,437 $ 689,206 $ 700,327 $ -
Balance Sheet
Cash $ 637,437 $ 689,206
Available Fund Balance $ 637,437 $ 689,206
- -
This fund reports on status of Water Development Impact Fees. Revenues are transferred to pay for Capital Projects when eligible capital costs are incurred.
2026-27 Proposed Budget June 10, 2026 170
City of Calexico
2026-27 Budget
Public Works
Water Capital Improvement Program
Fund #516
Purpose of Fund
2023-24 2024-25 2025-26
Actual Actual Projected Budget Notes
Beginning Fund Balance $ 22,275,368 $ 23,760,769 $ 26,116,753 $ 24,968,291 Annual Activity
Revenues- Transfers from Other Funds
515 Water Development Fees - - - 700,327
513 Water Operating Fund 1,560,348 2,166,418 1,164,192 2,740 605 SWRCB Reserve Project - 200,000 - -
Investment Income 318,485 359,606 200,000 200,000
1,878,832 2,726,024 1,364,192 903,068
Expenditures
960 New Clarifier and Filter System 12,541 - - 6,000,000 961 Storage Tank Baffle Repairs - - - 225,000
964 Eastside Storage Tank - - - -
966 Water Pipeline Replacement 16,709 52,041 142,934 3,943,066 977 Water Rate Study 29,137 9,270 - 62,500
987 Switch to Hypochlorine 427 - - 1,619,223
988 Prelim Engineering/Treatment Plant -
992 Water Equipment 82,980 308,729 75,000 843,000
91-919 Replacement of VFD - - 298,251 -
91-920
251,638 - - 350,000
91-938
- - - 1,396,500
91-942 - - 1,996,468 -
91-949 - - - 200,000
91-952 - - - 200,000
393,431 370,041 2,512,653 14,839,289
- -
Net Annual Activity 1,485,401 2,355,984 (1,148,461) (13,936,221) Ending Fund Balance $ 23,760,769 $ 26,116,753 $ 24,968,291 $ 11,032,070 Balance Sheet 5-Year Capital Improvement Program
Cash $ 9,505,583 $ 11,996,066 2027-28 $ 7,162,000
Cash with Fiscal Agent 14,256,476 14,091,740 2028-29 2,211,000 Accounts Receivable - 42,740 2029-30 2,211,000
Accounts Payable (1,289) (13,793) 2030-31 2,211,000
Available Fund Balance $ 23,760,769 $ 26,116,753 $ 13,795,000 - - Funding Source
2027 Fund Balance $ 11,032,070
Future user fees 2,762,930
$ 13,795,000
Water Conservation Program
This fund tracks capital investment in the City's Water System. Bonds were issued in 2020 to finance the 5-year CIP program including treatment plant improvements.

Repair Pumps at WTP, Raw,
Eastside Raw Water Reservoir
2026-27

4.0 and 6.0 Million Gallon Water
Tank Rehabilitation
Clarifier B/C Rehabilitation
Upgrade SCADA System
2026-27 Proposed Budget June 10, 2026 171
City of Calexico
2026-27 Budget
Public Works
Airport
Operating Fund #522
Purpose of Fund
2023-24 2024-25 2025-26 2026-27
Actual Actual Projected Budget Notes
Beginning Available Fund Balance $ 2,777 $ 64,779 $ 53,097 $ 57,168 Annual Activity
Revenues
Fees and Charges 246,413 181,679 183,496 185,331
Rents and Concessions 107,918 109,607 89,444 103,956
Operating Grant - Federal - - - -
Operating Grant - State 10,000 10,000 10,000 10,000
Investment Income - - - -
364,331 301,286 282,940 299,287
Transfer In - General Fund 140,000 98,000 98,000 -
504,331 399,286 380,940 299,287
- -
Expenditures
Salaries and Benefits 188,638 175,314 142,014 143,910 1.5 FTE Materials/Supplies 39,995 37,316 41,905 40,707
Cost of Sales 166,464 119,055 126,000 127,500
Repairs/Maintenance 16,310 11,090 13,450 13,450
Contracts/Professional Services 18,259 54,280 40,000 45,000 Administration/Office Costs 12,662 13,912 13,500 13,500 Transfer Out/Capital - - - 1,971 #91-955 Local Match
442,329 410,968 376,869 386,038
Expenditure reductions - (55,000) Pending Review
442,329 410,968 376,869 331,038
-
Net Annual Activity 62,002 (11,682) 4,071 (31,751)
Ending Available Fund Balance $ 64,779 $ 53,097 $ 57,168 $ 25,417 % Operating Reserve 13% 15% 8%
Balance Sheet
Cash 43,309 34,793 26,483 8% Target Reserve
Receivables 8% One Month of
Prepaid/Inventory 27,443 27,999 Operations
Payables (5,972) (9,696)
Available Fund Balance $ 64,779 $ 53,097
0 0
The City operates an international airport. Primary revenue sources include fuel sales and hangar rentals. 2026-27 Proposed Budget June 10, 2026 172
City of Calexico
2026-27 Budget
Public Works
Airport
Capital Fund #525
Purpose of Fund
2023-24 2024-25 2025-26 2026-27
Actual Actual Projected Budget Notes
Beginning Available Fund Balance $ - $ - $ - $ -
Annual Activity
Revenues
Grants - Federal - - - 74,908
Grants - State - - - 1,971
Transfer from Operating Fund #522 - - - 1,971 Grant Local Match - - - 78,850
- - -
Expenditures
Capital Outlay
91-955 Reseal Runway 8/26 - - - 78,850
- - - 78,850
Net Annual Activity - - - -
Ending Available Fund Balance $ - $ - $ - $ -
Balance Sheet
Cash/Due to Other Funds $ -
Grants Receivable -
Accounts Payable -
Available Fund Balance $ -
This fund tracks capital investment in the City's Airport Infrastructure. Runway and Taxiway capital improvements are typically funded with Federal and State grants.
2026-27 Proposed Budget June 10, 2026 173
City of Calexico
2026-27 Budget
Public Works Department
Wastewater Operations
Funds #544
Purpose of Fund
2023-24 2024-25 2025-26
Actual Actual Projected
Proposed
Budget
Example
Alternate
Scenario - With
Rate Increase Notes
Beginning Fund Balance $ 3,000,000 $ 2,053,395 $ 2,166,662 $ 2,180,590 $ 2,180,590 Annual Activity
Revenues
Customer Service Fees 6,424,489 6,289,164 6,450,000 6,450,000 6,450,000 Example Alternate Scenario Alternate Scenario/Rate Increase - - 810,000 13%
Other Fees 2,217 - Amount to fund operating
Investment Income 118,524 91,392 50,000 50,000 50,000 and debt costs, not 6,545,230 6,380,556 6,500,000 6,500,000 7,310,000 ongoing Capital Program Expenditures -
Salaries and Benefits 1,887,041 1,981,286 2,460,163 2,628,504 2,628,504 Vacancy Allowance - - (280,000) (540,000) -
Materials/Supplies 938,219 959,928 1,039,256 1,153,944 1,153,944 Repairs/Maintenance 248,786 191,491 310,700 310,700 310,700 Contracts/Professional Services 132,299 227,919 353,900 293,900 293,900 General Liability Insurance 108,094 134,483 121,156 120,705 120,705 Administration/Office Costs 182,856 229,283 249,200 324,200 324,200 Other Projected Ops Savings (490,000)
City-wide Cost Allocation 445,053 514,605 491,221 617,234 617,234 Land Lease 80,151 80,151 81,754 85,057 85,057
Transfer/Debt Fund - Leases 22,069 16,872 23,829 23,829 23,829 Subtotal, Operating Budget 4,044,568 4,336,018 4,361,180 5,018,073 5,558,073 % Increase 5% 7% 1% 15% 27%
Transfers - Debt Service/Bonds 1,152,597 1,147,547 1,151,400 1,151,800 1,151,800 Transfers - Future Bond - - - - Pending Rate Study
Transfer/Capital Fund 2,294,670 783,724 973,492 1,680 1,680 7,491,835 6,267,289 6,486,072 6,171,553 6,711,553
- - - -
Net Annual Activity (946,605) 113,267 13,928 328,447 598,447 Ending Fund Balance $ 2,053,395 $ 2,166,662 $ 2,180,590 $ 2,509,037 $ 2,779,037 Operating Reserve 51% 50% 50% 50% 50% 50% Operating Budget
Balance Sheet Debt Service Coverage
Cash $ 2,201,650 $ 2,336,539 $ 6,500,000 $ 6,500,000 $ 7,310,000 Revenues Current Receivables/Prepaid - - (4,361,180) (5,018,073) (5,558,073) Operating Expenditures Current Payables (148,255) (169,877) 2,138,820 1,481,927 1,751,927 Net Available Fund Balance $ 2,053,395 $ 2,166,662 $ 1,151,400 $ 1,151,800 $ 1,151,800 Debt Service - - 186% 129% 152% Ratio
The Wastewater Fund provides service to 8,000 residential and commercial customers. Bonds were issued in 2020 that include a covenant to set user rates to provide revenues, net of operating expenses, of 125% of annual debt service. Surplus operating revenues are transferred to the CIP fund to provide for ongoing capital requirements. A new rate study has been budgeted and will be under City Council consideration to update customer service fees for the next 5 years to maintain bond covenant compliance and to provide for the 5-year capital program. The proposed fees will anticipate additional long-term financing for the capital program.
2026-27
2026-27 Proposed Budget June 10, 2026 174
City of Calexico
2026-27 Budget
Public Works Department
Wastewater Debt Service
Funds #545
Purpose of Fund
2022-23 2023-24 2024-25 2025-26 2026-27
Actual Actual Actual Projected Budget Notes
-
Beginning Fund Balance - - - - -
Annual Activity
Revenues
Transfer In - #544 - Bonds 1,149,975 1,152,597 1,147,547 1,151,400 1,151,800 Transfer In - #544 - Vehicles 28,146 22,069 16,872 23,829 - Investment Income - - - - -
1,178,121 1,174,667 1,164,419 1,175,229 1,151,800
-
Expenditures
Debt Service - Bonds 1,130,508 1,149,300 1,144,705 1,147,400 1,147,800 Debt Service - Vehicle Leases 44,338 22,069 16,872 23,829 - Trustee Fees/Disclosure Costs 3,275 3,297 2,842 4,000 4,000 1,178,121 1,174,667 1,164,419 1,175,229 1,151,800
-
Net Annual Activity - - - - -
Ending Fund Balance $ - $ - $ - $ - $ -
Balance Sheet
Cash - - 1,347
Accounts Payable (1,347)
Available Fund Balance $ - $ - $ 1,347
This fund tracks the status of the Wastewater System's debt service obligations including vehicle leases. A new bond issue was issued in 2020 to finance the System's 5-year CIP program.
2026-27 Proposed Budget June 10, 2026 175
City of Calexico
2026-27 Budget
Public Works
Wastewater Impact Fees
Fund #546
Purpose of Fund
2023-24 2024-25 2025-26 2026-27
Actual Actual Projected Budget Notes
Beginning Fund Balance $ 85,938 $ 300,036 $ 332,367 $ 341,019 Annual Activity
Revenues
Development Impact Fees 202,071 19,376 8,652 -
Investment Income 12,027 12,955 - -
214,098 32,331 8,652 -
-
Expenditures
Transfer to Capital Fund - - 341,019
- - - 341,019
-
Net Annual Activity 214,098 32,331 8,652 (341,019)
Ending Fund Balance $ 300,036 $ 332,367 $ 341,019 $ -
Balance Sheet
Cash 300,036 332,367
Available Fund Balance $ 300,036 $ 332,367
- -
This fund reports on the status of the Wastewater Development Impact Fees. Funds are transferred to pay for Wastewater Capital Projects when eligible capital costs are incurred.

Development Fees are
transferred to capital
fund as received to
support Capital
Program
2026-27 Proposed Budget June 10, 2026 176
City of Calexico
2026-27 Budget
Public Works
Wastewater Capital Improvement Program
Fund #547
Purpose of Fund
2023-24 2024-25 2025-26
Actual Actual Projected Budget Notes
Beginning Fund Balance $ 46,640,666 $ 49,146,582 $ 50,604,151 $ 51,970,656 Annual Activity
Revenues
Transfer - Impact Fees - - - 341,019
Transfer In - Operating 2,294,670 783,724 973,492 1,680 Investment Income 978,155 923,122 500,000 500,000
3,272,825 1,706,846 1,473,492 842,699
Expenditures - - -
933 97,728 - 30,838 13,607,050
936 - 2,792 - 1,800,000
937 6,455 16,552 11,994 30,000
938
- - - 1,190,000
940 317,109 21,580 8,155 2,321,845
972 - - - 126,000
973 - - - 25,051,000
974 - - - 150,000
977 29,137 9,519 - 62,500
986 - - 201,000
993 Wastewater Equipment 316,481 198,834 56,000 1,155,000 91-940 Aeration Basin Rehabilitation - - - 151,000
91-944 Digester Cleaning at WWTP - - - 801,000
91-945 Lagoon Sludge Removal - - - 1,076,000
91-946 Replacement of Motors at Lagoons - - 150,000
91-947
- - - 100,000
91-948 - - - 201,000
766,908 249,277 106,987 48,173,395
-
Net Annual Activity 2,505,917 1,457,569 1,366,505 (47,330,696) Ending Fund Balance $ 49,146,582 $ 50,604,151 $ 51,970,656 $ 4,639,960 5-Year Capital Improvement Program
Balance Sheet 2027-28 630,000
Cash $ 26,696,689 $ 28,135,542 2028-29 630,000
Cash with Fiscal Agent 22,602,574 22,372,141 2029-30 630,000 Accounts Receivable - 102,576 2030-31 630,000
Accounts Payable (152,681) (6,107) Unfunded Plant
Expansion /Upgrade 21,900,000
Available Fund Balance $ 49,146,582 $ 50,604,151 $ 24,420,000 - - Funding Source
2027 Fund Balance $ 4,639,960
Future user fees/bonds $ 19,780,040
$ 24,420,000
Replacement of Pumps at
Waste Activated Sludge
Pump (WASP)
Secondary Clarifier (#3)
Laboratory Equipment
l
This fund tracks capital investment in the City's Wastewater System. Bonds were issued in 2020 to finance the 5-year CIP program including plant expansion and upgrade. Additional long-term financing is under consideration to finance the anticipated cost increases of the plant expansion project.

Lift Station No. 9/11 Rehab.

UV Disinfection System
d
Wastewater Rate Study
Collection Master Plan
Compactor, Bar Screen, Grit
Chamber Replacement
Manhole/Collection Rehab
Lift Station No. 1 Replace
Plant Expansion/Upgrade
CCTV Inside/Sewer
ll
2026-27
2026-27 Proposed Budget June 10, 2026 177
(Page Intentionally Left Blank)
2026-27 Proposed Budget June 10, 2026 178
City of Calexico
2026-27 Budget
CFD/Special District Funds
2026-27 Proposed Budget June 10, 2026 179
City of Calexico
2026-27 Budget
CFD/Special District Funds
Bravo Victoria
Fund #261
Purpose of Fund
2023-24 2024-25 2025-26 2026-27
Actual Actual Projected Budget Notes
Beginning Fund Balance $ 1,419,379 $ 1,410,491 $ 1,325,585 $ 1,107,646 Annual Activity
Revenues
District Assessments 222,903 249,092 219,000 219,000 Annual Rate Report Reserve for Delinquencies - - - -
Investment Income 66,395 54,465 25,000 25,000
289,298 303,557 244,000 244,000
Expenditures
Professional Services 4,270 3,512 30,000 30,000
Materials and Supplies 6,709 9,471 25,000 52,483
Temporary Staffing 21,993 12,509 75,000 75,000
Repairs & Maintenance - - 15,000 15,000
Capital 265,213 362,970 316,939 583,061 #978 Cordova Park 298,186 388,462 461,939 755,544
- -
Net Annual Activity (8,888) (84,906) (217,939) (511,544) Ending Fund Balance $ 1,410,491 $ 1,325,585 $ 1,107,646 $ 596,103 Balance Sheet Fund Balance Reserve
Cash/Due from Other Funds $ 1,445,920 $ 1,397,286 Six Months Operating Revenue $ 109,500 Accounts Receivable 4,602 1,406 5-Year CIP Program 485,000 Accounts Payable (40,031) (73,107) Available Fund Balance 1,603 Available Fund Balance $ 1,410,491 $ 1,325,585 $ 596,103 This district was established in June 2003 to support ongoing maintenance within the district including parks, landscaping, lighting and regional stormwater/drainage retention system facilities. 2026-27 Proposed Budget June 10, 2026 180
City of Calexico
2026-27 Budget
CFD/Special District Funds
Hearthstone
Funds #903
Purpose of Fund
2023-24 2024-25 2025-26 2026-27
Actual Actual Projected Budget Notes
Beginning Fund Balance $ 402,751 $ 587,425 $ 714,774 $ 537,625 Annual Activity
Revenues
Assessments - Debt 535,056 521,578 1,039,676 1,035,517 Annual Levy Report Reserve for delinquencies - - (519,676) (517,758) 50% Collection Rate 535,056 521,578 520,000 517,758
Assessments - Special Services 153,894 - 86,000 87,970 50% Collection Rate Investment Income 6,756 30,080 5,000 5,000
695,706 551,658 611,000 610,728
Expenditures -
Debt Service
Debt Service - Principal - - - -
Debt Service - Interest 325,044 325,044 650,000 650,000 Debt Service - Shortfall - - - -
325,044 325,044 650,000 650,000
Special Services
Public Safety - General Fund 153,894 - 86,000 85,218
153,894 - 86,000 85,218
Administration
Administration 24,836 21,365 26,114 26,353
Rate Consultant & Other Services 5,730 5,665 7,035 11,480 1,505 1,637 2,000 2,000
Bond Trustee - 11,400 2,000 2,000
Attorney/Other Prof Services 25 59,200 15,000 15,000
32,095 99,266 52,149 56,833
Total Expenditures 511,032 424,310 788,149 792,051
-
Net Annual Activity 184,674 127,349 (177,149) (181,323) Ending Fund Balance $ 587,425 $ 714,774 $ 537,625 $ 356,302 Balance Sheet Projected Projected
Cash in City Pool $ 20,745 $ 265,980 $ - $ -
Cash with Fiscal Agent - Debt Reserve 217,285 215,852 215,852 215,852 Cash with Fiscal Agent - P &I 297,421 167,428 265,809 84,485 Cash with Fiscal Agent - Admin 53,350 55,964 55,964 55,964 Accounts Receivable - 16,552 - -
Accounts Payable (1,376) (7,002) - -
Available Fund Balance $ 587,425 $ 714,774 $ 537,625 $ 356,302 Community Facilities District #2005-01 (Hearthstone) provides revenue from annual assessments on property within the District.

Assessment revenues pay for debt service on a bond issued to finance public facilities and capital impact fees relating to a residential development within the District. An additional assessment is levied to provide for Public Safety services within the District. District assessment revenue collections are short of debt service requirements due to undeveloped parcels and delinquencies.

Bond Disclosure
Foreclosure
proceedings on
delinquent
assessments
2026-27 Proposed Budget June 10, 2026 181
City of Calexico
2026-27 Budget
CFD/Special District Funds
Gran Plaza
Fund #906
Purpose of Fund
2023-24 2024-25 2025-26 2026-27
Actual Actual Projected Budget Notes
Beginning Fund Balance $ 994,668 $ 1,036,893 $ 968,630 $ 949,198 Annual Activity
Revenues
District Assessments 317,282 153,046 277,774 243,298 Annual Rate Report Taxes 224,097 264,031 199,260 199,260
Investment Income 33,425 48,813 35,000 35,000
574,804 465,891 512,034 477,558
- - -
Expenditures
Debt Service
Principal 165,000 175,000 180,000 190,000
Interest 339,506 331,747 323,425 314,400
Professional Services
Rate Consultant 4,757 4,685 5,000 5,000
Trustee 1,750 1,750 1,750 1,750
Bond Disclosure 1,505 1,637 1,600 1,600
Other Professional Services 1,141 - - 4,494
Administration 18,919 19,335 19,691 20,064
Delinquency/Other - -
532,579 534,154 531,466 537,308
- -
Net Annual Activity 42,224 (68,263) (19,432) (59,750)
Ending Fund Balance $ 1,036,893 $ 968,630 $ 949,198 $ 889,448 Balance Sheet Projected Projected
Cash in City Pool $ 14,421 $ (100,956) $ 163,691 $ 96,316 Cash with Fiscal Agent - Reserve 517,965 524,383 514,699 514,699 Cash with Fiscal Agent - P& I 505,706 548,054 269,788 277,413 Sept 2027 Payment Cash with Fiscal Agent - COI/Project 33 33 - -
Redemption Fund 974 1,020 1,020 1,020
Accounts Payable (2,205) (3,905) - -
Available Fund Balance $ 1,036,893 $ 968,630 $ 949,198 $ 889,448 This district was established to finance certain public facilities at the outlet mall project located at West Second Street across from Calexico Airport. The fund tracks the tax and assessment revenues collected to pay debt service on bonds. 2026-27 Proposed Budget June 10, 2026 182
City of Calexico
2026-27 Budget
Internal Service Funds
Self Insurance Programs
2026-27 Proposed Budget June 10, 2026 183
City of Calexico
2026-27 Budget
Internal Service Funds
Employee Medical Benefits
Fund #601
Purpose of Fund
2023-24 2024-25 2025-26 2026-27
Actual Actual Projected Budget Notes
Beginning Fund Balance $ 364,561 $ 370,795 $ 435,731 $ 300,331 Annual Activity
Revenues
Department Payroll Contributions Budget assumes
General Fund 2,089,331 all positions are
Water Fund 470,767 filled; Actual
Wastewater Fund 376,121 results based on
Other Funds 191,265 filled positions
2,270,271 2,501,361 2,530,000 3,127,485
Employee Cost Share 394,448 409,011 470,000 742,382
2,664,719 2,910,372 3,000,000 3,869,866
Department Admin Contributions
General Fund 33,971 33,971 38,235 39,076
Water Fund 7,344 7,344 7,365 7,582
Wastewater Fund 4,685 4,685 5,400 5,842
46,000 46,000 51,000 52,500
Other Sources
Reimbursements, COBRA 10,019 9,261 8,000 8,000
Interest 57,299 59,254 25,000 25,000
Transfer from other ISF program - - - -
2,778,037 3,024,887 3,084,000 3,955,366
Expenditures -
Active Employees
Benefits/Premiums paid 2,266,080 2,349,191 2,500,000 3,877,866 Premium Rebate - (161,664) - -
Broker Services 28,300 25,300 38,400 40,000
Employee Programs 2,507 2,292 3,500 3,500
Other program costs 4,917 4,831 12,500 12,500
2,301,804 2,219,951 2,554,400 3,933,866
Transfer to other ISF Programs 470,000 740,000 665,000 - 2,771,804 2,959,951 3,219,400 3,933,866
- - -
Net Annual Activity 6,233 64,936 (135,400) 21,500
Ending Fund Balance $ 370,795 $ 435,731 $ 300,331 $ 321,831 Target Reserve % Annual Expenditures 8% 8% = 1 month
Balance Sheet
Cash/Due from Other Funds $ 459,308 $ 630,165
Current Receivables 2,490 -
Current Payables (91,003) (194,433)
Available Fund Balance $ 370,795 $ 435,731
The City administers a medical insurance program for the benefit of active employees. Program costs are estimated by the City's insurance broker. Estimated program costs for current employees are contributed by City departments through a bi-weekly payroll allocation. 2026-27 Proposed Budget June 10, 2026 184
City of Calexico
2026-27 Budget
Internal Service Funds
Retiree Medical Benefits
Fund #602
Purpose of Fund
2023-24 2024-25 2025-26 2026-27
Actual Actual Projected Budget Notes
Beginning Fund Balance $ 85,317 $ 103,107 $ 326,400 $ 466,400 Annual Activity
Revenues
Department Benefit Contributions
General Fund 661,988 688,117
Water Fund 127,523 133,517
Wastewater Fund 93,489 102,866
959,000 1,133,400 883,000 924,500
Retiree Share 65,062 68,500 70,000 73,500
1,024,062 1,201,900 953,000 998,000
Other Sources
Program Contributions to OPEB 29,000 29,000 29,000 29,000 Transfer In 65,000 665,000 665,000 -
Interest 5,246 5,331 5,000 5,000
1,123,309 1,901,231 1,652,000 1,032,000
Expenditures - -
Benefits paid 993,819 1,266,237 1,275,000 1,350,000
Claims Administration/Premiums - - - -
Other program costs 7,700 7,700 8,000 8,000
1,001,519 1,273,937 1,283,000 1,358,000
OPEB Trust Contribution 104,000 29,000 29,000 29,000
Supplemental OPEB Trust Contribution - 375,000 200,000 - Transfer to other ISF Programs - - - -
1,105,519 1,677,937 1,512,000 1,387,000 -
Net Annual Activity 17,790 223,294 140,000 (355,000)
Ending Fund Balance $ 103,107 $ 326,400 $ 466,400 $ 111,400 Target Reserve % Annual Expenditures 8% 8% = 1 month
Current Benefits
Balance Sheet
Cash/Due from Other Funds $ 225,948 $ 426,754
Current Payables (122,842) (100,354)
Available Fund Balance 103,106 326,400
OPEB Prefunding Reserve 1,243,455 375,000
$ 1,346,561 $ 701,400
The City administers a medical insurance program for the benefit of certain eligible retirees. Program costs are estimated by the City's actuary. Program costs for retirees are allocated to City departments based upon the number of authorized employee positions.

Starting in 2021, the City has started prefunding its retiree medical obligations with the intent to amortize the unfunded liability over 30 years.
2026-27 Proposed Budget June 10, 2026 185
City of Calexico
2026-27 Budget
Internal Service Funds
Workers Compensation
Fund #603
Purpose of Fund
2023-24 2024-25 2025-26 2026-27
Actual Actual Projected Budget Notes
Beginning Fund Balance $ 120,062 $ 133,530 $ 511,706 $ 115,721 Annual Activity
Revenues
Department Payroll Contributions
General Fund 1,199,664
Water Fund 238,565
Wastewater Fund 159,696
Other Funds 81,618
Vacancy (200,000)
1,334,503 1,391,488 1,400,000 1,479,544
Investment Income 115,678 109,055 50,000 50,000
Rebate savings to programs - - (410,000) -
1,450,181 1,500,543 1,040,000 1,529,544
Expenditures -
Claims
Claim payments 618,426 424,302 828,000 860,000 Actuarial Projection Actuarial Loss reserves (81,000) 103,000 - -
537,426 527,302 828,000 860,000
Other Costs
CSAC/Excess Insurance 376,036 408,430 412,185 465,000
CSAC/Broker 22,405 25,426 27,000 27,000
CSAC/Administration 25,715 29,120 30,000 30,000
Claims Administrator 30,475 75,359 80,000 80,000
Actuary 2,500 2,600 2,800 3,000
State Fees 28,735 20,710 21,000 21,000
Loss Control Programs 33,420 33,420 35,000 35,000
519,286 595,065 607,985 661,000
Transfer out to Other ISFs 380,000 - - -
1,436,712 1,122,367 1,435,985 1,521,000
- - -
Net Annual Activity 13,469 378,176 (395,985) 8,544
Target Reserve
Ending Fund Balance $ 133,530 $ 511,706 $ 115,721 $ 124,265 8% = 1 month % Annual Expenditures 8%
Balance Sheet
Cash/Due from Other Funds $ 2,505,817 $ 2,699,435
Receivables/Deposits 130,087 279,413
Current Payables/Claim Reserve (885,373) (768,142)
Actuarial Long-term Claim Reserve (1,617,000) (1,699,000) Fund Balance (Long-term) $ 133,530 $ 511,706
The City administers its Workers Compensation Program through this Internal Service Fund. Program costs are estimated by a third party broker and actuary. City departments contribute premiums through payroll contributions as a percentage of salary. 70% Actuarial
Confidence Accrual
Level
2026-27 Proposed Budget June 10, 2026 186
City of Calexico
2026-27 Budget
Internal Service Funds
Unemployment Insurance
Fund #604
Purpose of Fund
2023-24 2024-25 2025-26 2026-27
Actual Actual Projected Budget Notes
Beginning Fund Balance $ 5,561 $ 6,332 $ 9,509 $ 3,509
Annual Activity
Revenues
Department Payroll Contributions
General Fund 33,071
Water Fund 7,100
Wastewater Fund 4,836
Other Funds 2,441
Vacancies (2,000)
63,517 6,904 30,000 45,448
Expenditures
Claims 20,746 3,727 36,000 45,448
Transfers - Other ISF Programs 42,000 - - -
62,746 3,727 36,000 45,448
Net Annual Activity 771 3,177 (6,000) -
Target Reserve
Ending Fund Balance $ 6,332 $ 9,509 $ 3,509 $ 3,509 8% = 1 month % Annual Expenditures 8%
Balance Sheet
Cash/Due from Other Funds $ 13,925 $ 9,509
Current Receivables - -
Current Payables (7,593) -
Available Fund Balance $ 6,332 $ 9,509
The City administers its Unemployment Self Insurance Program through this Internal Service Fund. The State of California bills the City for unemployment insurance claims. City departments contribute an allocation of estimated program costs through bi-weekly payroll contributions as a percentage of salary.
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City of Calexico
2026-27 Budget
Internal Service Funds
General Liability
Fund #605
Purpose of Fund
2023-24 2024-25 2025-26 2026-27
Actual Actual Projected Budget Notes
Beginning Fund Balance $ 88,940 $ 144,313 $ 816,299 $ 389,791 Annual Activity
Revenues
Department Contributions Methodology
General Fund 993,498 993,498 50% Program FTEs
Water Fund 234,746 234,746 50% Capital Assets
Wastewater Fund 121,156 121,156
1,034,000 1,344,500 1,349,400 1,349,400
Transfer from Other Funds 752,000 - - -
Investment Income 77,589 90,318 40,000 40,000
1,863,589 1,434,817 1,389,400 1,389,400
Expenditures
Claim Payments 240,583 457,097 695,000 276,000 Actuary Projection Actuarial Loss Reserves 762,698 (1,641,055) - - and Loss Reserve Water Fund Loss Reserve - - - -
1,003,281 (1,183,958) 695,000 276,000
Excess Insurance
General Liability 349,615 450,324 432,115 640,000 Broker Estimates Premium Rebate (92,744) (41,864) - -
Excess Liability 80,549 90,625 93,406 108,000
Property Program 365,580 473,768 480,000 500,000
Crime 12,061 12,604 11,983 14,000
Cyber 7,364 7,582 8,083 11,000
Underground Storage 252 271 300 300
Pollution 5,636 7,511 3,021 4,000
728,313 1,000,821 1,028,908 1,277,300
Third Party Administrator 35,506 35,918 37,000 37,000
Other Service Providers/Actuary 41,116 53,693 55,000 55,000 1,808,216 (93,525) 1,815,908 1,645,300
Transfer to Other ISF Program - 856,358 - -
1,808,216 762,832 1,815,908 1,645,300
Net Annual Activity 55,374 671,985 (426,508) (255,900)
Ending Fund Balance $ 144,313 $ 816,299 $ 389,791 $ 133,891 Target Reserve % Annual Expenditures 8% 8% = 1 month
Balance Sheet
Cash/Due from Other Funds $ 2,656,794 $ 1,458,141
Accounts Receivable/Deposits 145,513 53,441
Current Payables/Claim Reserve (1,953,994) (267,283)
Actuarial Long-term Claim Reserve (704,000) (428,000)
Fund Balance (Long-term) $ 144,313 $ 816,299
The City administers its General Liability Insurance Program through this Internal Service Fund. Program costs are estimated by a third party broker and actuary. City departments contribute an allocation of estimated program costs. Allocations are based 50% upon the number of budgeted employees and 50% based upon capitalized assets.

Earthquake, Vehicles,
Boiler/Machinery
70% Actuarial
Confidence Accrual
Level
2026-27 Proposed Budget June 10, 2026 188
City of Calexico
2026-27 Budget
Internal Service Funds
Employee Compensated Absence Reserve
Fund #607
Purpose of Fund
2023-24 2024-25 2025-26 2026-27
Actual Actual Projected Budget Notes
Beginning Fund Balance $ 200,517 $ 309,934 $ 423,519 $ 453,519 Annual Activity
Revenues
General Fund 100,000 100,000 25,000 25,000
Investment Income 9,417 13,585 5,000 5,000
109,417 113,585 30,000 30,000
Expenditures
Employee Separation Payments
- - - -
- - - -
Net Annual Activity 109,417 113,585 30,000 30,000
Ending Fund Balance $ 309,934 $ 423,519 $ 453,519 $ 483,519 % Annual Expenditures
Balance Sheet
Cash 309,934 423,519
Available Fund Balance $ 309,934 $ 423,519
- -
Compensated Absence Liability
General/Governmental Funds $ 1,693,427 $ 1,764,782
Funding Status
Funded $ 309,934 $ 423,519 $ 453,519 $ 483,519 26%
Unfunded 1,383,493 1,341,263 1,311,263 1,281,263 74%
Total $ 1,693,427 $ 1,764,782 $ 1,764,782 $ 1,764,782 100% This fund accumulates resources to fund the balances due to employees that are payable at the time of their separation from the City for accrued vacation and other leave balances. An initial deposit to the fund was approved in 2022. The policy objective is to accumulate resources over time to have cash on hand to pay balances as due. This policy has the financial planning benefit of limiting the operating budget impact upon employee retirement or separation.
2026-27 Proposed Budget June 10, 2026 189