CITY OF CALIFORNIA CITY
May 19, 2026
Marquette Hawkins
MAYOR
Jim Creighton
MAYOR PRO TEM
Della Clark
Ronald Smith
COUNCIL MEMBERS
Sean Grayson
CITY MANAGER
AGENDA
CITY COUNCIL/ HOUSING AUTHORITY/ SUCCESSOR AGENCY
SPECIAL MEETING TUESDAY, May 19, 2026 @ 5:00 PM
COUNCIL CHAMBERS
21000 HACIENDA BLVD., CALIFORNIA CITY, CA 93505 &
VIA ZOOM
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CITY OF CALIFORNIA CITY
May 19, 2026
The public is urged to listen to the meeting in a quiet place to avoid background noise. We also request public to MUTE your audio device when not commenting to avoid disruption during meeting.
**Please take this time to turn off your cell phones ** SPECIAL MEETING 5:00 PM
CALL TO ORDER
PLEDGE OF ALLEGIANCE / INVOCATION
ROLL CALL –
Councilmembers: Clark, Smith, Mayor Pro Tem Creighton, Mayor Hawkins
CITY CLERK REPORTS/RECEIVED COMMUNICATIONS
J.M. Powers – May 14, 2026
NEW BUSINESS
NB 1. Staff Report: Sean Grayson, City Manager
` Subject: Conduct a Workshop to Solicit Public Input and City Council Direction on the Development of the 2026/27 Fiscal Year Budget
Recommendation: It is recommended that the City Council conduct the workshop and provide any direction needed
ADJOURNMENT
AFFIDAVIT OF POSTING- May 14, 2026
I, John Paul Maier, Deputy City Manager / City Clerk for the City of California City, California, DO HEREBY CERTIFY that the foregoing notice was posted on all official City bulletin boards and the City’s website at least 72 hours prior to the meeting in compliance with the provisions of the Brown Act.
NB 1
COUNCIL AGENDA ITEM
May 19, 2026
TO: Mayor and City Council
FROM: Sean Grayson, City Manager
Kenny Cooper, Finance Manager
SUBJECT: Conduct a Workshop to Solicit Public Input and City Council Direction on the Development of the 2026/27 Fiscal Year Budget
BACKGROUND/ DISCUSSION:
The City is at a financial crossroads. The steps taken in the development and adoption of the Fiscal Year 2026/27 Budget will likely determine if the City will reverse course and take distinct action toward a sustainable fiscal posture, or if it will maintain its current course with a destination of insolvency. While the City may not become insolvent in the coming fiscal year, absent immediate course correction with regard to the use of fund balance in excess of revenues the City runs the risk of cash flow insolvency within calendar year 2026. Cash flow insolvency means that the City would not have sufficient funds on hand at the time bills are due for payment.
The City Council has made diligent and effective changes to the City’s financial processes over the last 18 months including budget reductions and revenue optimization efforts. These efforts, including more than $1,200,000 in expenditure reductions and the layoffs of five positions as well as more than $2,000,000 in savings from the fire services contract, cannot change the City’s historical use of fund balance to bolster budgets. This historical use of fund balance, where expenditures exceed revenues, has always been unsustainable but is now untenable.
The following is a quote from Augst 26, 2025 in a staff report and it largely echoes similar statements provided with each budget adoption for the last five years, “Utilizing fund balance is not a viable long-term strategy and will eventually lead to fiscal insolvency.” It appears that the eventuality is in our near future. The following is also from the August 26, 2025, staff report:
When reviewing various items that provide an indication to the City’s financial health, the following items should raise concern as it relates to the City’s financial health, which are currently being utilized by the City:
1. Use of fund balance to balance the budget
2. Net operating deficits in the general fund
3. City is unable to keep pace with aging of capital assets outside of public safety
4. General fund subsidies occur in enterprise funds including the Airport Fund and the Golf Course Fund
NB 1
5. Nonrecurring revenues from development have been utilized to fund operating costs (use of one-time revenue from development projects)
6. Public service levels do not meet the standards and needs in the community These practices are indicative of the broader issues related to the City’s ability to remain solvent into the future.
Despite the elimination of 19 positions in 2024, the fiscal year 2024/25 budget had a multi-million dollar use of fund balance (expenditures exceeding revenues) when adopted. The City’s current fiscal year 2025/26 budget was adopted with revenues exceeding expenditures. Even after this City Council’s fiscally prudent actions to reduce the current fiscal year budget by $1,200,000, the current budget is anticipated to have more than $900,000 of expenditures that exceed revenues requiring the use of fund balance to offset the difference. The City’s fund balance in the general fund as of April 30, 2026, is $8,617,801.90 against an $11,418,000 yellow budget. This coincides with a total of $16,114,576.78 cash on deposit for all funds. For the current fiscal year only 30.6% of general fund revenue was received by December 31, 2025, while expenditures were greater than 70% for the same period. If the same occurred in the next fiscal year the City would likely have to use reserves as “pooled cash” to pay bills and payroll in January of 2026, this would be cash flow insolvency for the general fund.
Not addressed in these numbers are the multiple accounts that the General Fund covers funding for. Following the monthly finance report, the aggregate fund balances of all funds covered by the general fund as of April 30, 2026, is -$1,493,366.
The approved Budget Stabilization and Fiscal Distress Plan includes a number of steps to reduce expenditures and optimize revenues. None of them individually nor collectively can overcome continued expenditures exceeding revenues.
On April 14, 2026, the City Council approved the Budget Stabilization and Fiscal Distress Plan Budget Development Fiscal Year 2026/27 which includes the following:
Priorities and Outcomes
• Protecting Public Safety and Essential Services.
o Budget to maintain public safety and essential services prior to other services. • Maintaining basic customer service capacity for all departments and programs. o Budget to maintain basic customer service capacity for all departments and programs. • Steets Reconstruction and Transformation Initiative (SRTI). o Define streets and areas that will be prioritized for crack seal and pothole repair in the fiscal year.
Using streets funding
o Define street segments to be prioritized for reconstruction in the fiscal year. Using Transportation Development Act (TDA) and other funding. • This will require engaging a consultant to complete outstanding TDA audits.
NB 1
• Safer streets for all (Cars, Bicycles, Motorcycles, Pedestrians, Wheelchairs, etc.). o Prioritize funding if available speed enforcement, education, and intervention activities.
o Ensure developers fair share to multi-modal transit is included in all development.
Budget Stabilization Measures
• Evaluate all existing and vacant positions for consolidation or elimination. • Engage in employee cost reduction through negotiations including benefit reform. • Leverage technology to support staff and improve customer access and experience. • Reduce litigation liability.
• Implement plans to contract out or stabilize underperforming programs and activities including:
o Golf course
o Airport
o Parks and Recreation
Revenue Generation and Management
• Execute on the Transient Occupancy Tax (TOT) increase measure to be placed on the November ballot as directed by the City Council.
• Provide all routine options for revenue generation for the City Council’s consideration in the first quarter of the new fiscal year.
• Utilize studies to adopt a new Citywide Master Fee schedule and new water and wastewater rates in compliance with Proposition 218.
• Pursue grants and other assistance for defined needs or unfunded activities that are deferred priorities.
• Engage in economic development, jobs creation, and housing development through local and regional participation and branding of the City and its resources.
Using this established guidance this budget workshop will focus on the general fund of the City.
Staff will present a green, yellow, and orange budget as follows:
Green
The green budget uses the existing fiscal year budget as amended and anticipated actuals for expenditures and projected revenues for fiscal year 2026/27 as a basis and demonstrates the deficit of revenue that would need to be eliminated to achieve a balanced budget.
Yellow
The yellow budget is the existing fiscal year budget as amended with anticipated actuals for expenditures and projected revenues for fiscal year 2026/27.
Orange
The orange budget is an add-on to the green or yellow budget to show the cost of additional contributions to support streets programming and speed enforcement as identified in the budget priorities.
NB 1
Red
The red budget is the current fiscal year budget prior to the budget amendment that reduced it by $1,200,000 with projected revenues for fiscal year 2026/27.
Budget Discussion
Attached to this staff report are a summary budget by department and a detail budget by department. They represent the yellow budget and include anticipated expenditures through June 30, 2026, matched with projected revenues for fiscal year 2026/27. In sum it demonstrates “carrying” the current budget expenditures into the next fiscal year. The yellow budget has $13,166,175 in general fund expenditures and $11,412,500 in general fund revenues for a structural deficit of $1,753,675. This is consistent with the last 10 years when revenue growth is lower than increasing costs of employment, services, and supplies. The largest driver of the differences in the next fiscal year is that the general fund is paying for the more than $1,500,000 of insurance costs that were paid for in the current fiscal year from donations. Other significant factors are employment cost increases (step raises), increased insurance costs, and increases consultant costs, and reflecting the actual anticipated legal service amount. The yellow budget includes additional expenditures in all areas to more closely align the budgeted expenditures with the projected actuals from the current fiscal year. The yellow budget also continues the cost of approved but currently vacant and frozen positions. The yellow budget does not include a litigation reserve or set-aside of funds to address potential future resolution of existing litigation.
The green budget would therefore be the yellow budget with $1,753,675 of expenditures removed to match expenditures with revenues. This would represent an approximate 14% across-the-board reduction of general fund expenditures which is greater as a percentage than the amount of the $1,200,000 reduction made in April of 2026. Although the City Manager would not take an acrossthe-board approach, if it were taken in Police Services this would require the elimination of two (2) police officer positions.
The orange budget would program $900,000 in street repair and rehabilitation projects in support of the Street Reconstruction and Transformation Initiative (SRTI). Staff would only be authorized to bring such projects forward when the requirements of TDA audits are completed and the City can seek reimbursement for the project through KernCOG. The orange budget would also program up to two police officer and related expenses to be principally assigned to street safety and speed enforcement in the City. Filling of the positions or making the related expenses would require City Council approval and staff would only be authorized to bring the items forward when external funding for the positions was secured. Staff is actively evaluating several funding mechanisms for this budget item that will not be finalized until after the beginning of the fiscal year. The orange budget is effectively an add-on that is recommended to be demonstrated in the future draft budget as expenditures conditionally budgeted but contingent upon needed revenues.
No red budget is being presented with this staff report. Doing so would have a budget with more than $4,000,000 of deficit spending which exceeds the City’s current unrestricted fund balance of the general fund.
The City Manager recommends that the City Council direct the development the fiscal year 2026/27 budget balancing revenue and expenditures. This would include the development of a draft budget with the needed $1,753,675 of reductions in expenditures in the general fund and NB 1
adjustments in other funds to match. In the alternative if the City Council determines that the spending of fund balance or reserves is necessary to maintain primary services, the City Manager would recommend that the City Council direct reductions based on the established budget priorities and identification of reserve or fund balance spending in the draft budget to illustrate what specific budgeted items would be removed should the City not achieve additional revenue growth by the end of the fiscal year. In either instance it will be the City Manager’s responsibility to make recommendations for reductions in expenditures but the City Council is requested to review and, if needed, amend the priorities established for the budget process of:
• Protecting Public Safety and Essential Services.
• Maintaining basic customer service capacity for all departments and programs. • Steets Reconstruction and Transformation Initiative (SRTI). • Safer streets for all (Cars, Bicycles, Motorcycles, Pedestrians, Wheelchairs, etc.).
The draft budget will be presented at a future City Council meeting for City Council and community to review and provide input. Per direction previously provided by the City Council, the draft budget will be posted at least one week prior to the meeting and the meeting will include expanded public comment time on the item.
Staff requests that the City Council provide overall fiscal policy guidance with regard to the development of the draft budget in consideration of community input on the topic.
FISCAL IMPACT:
There is no fiscal impact in the action in this workshop. The City Council’s direction will be used to create a draft fiscal year 2026/27 budget for additional review of the community and the City Council at a future City Council meeting.
RECOMMENDATION:
It is recommended that the City Council conduct the workshop and provide any direction needed.
ENVIRONMENTAL IMPACT:
There are no environmental impacts associated with this request.
ATTACHMENTS:
1. General Fund Budget Draft FY 26/27 – Summary by Department
2. General Fund Budget Draft FY 26/27 – Detail by Department
CITY OF CALIFORNIA CITY
SCHEDULE GENERAL FUND DEPARTMENTS
FISCAL YEARS 2023 - 2027
ACCOUNT ID Description 2023 YTD Actual 2024 YTD Actual
2025 YTD
Unaudited actual
2026 Adopted
Budget
2027 Proposed
Budget
10-3110 Property Tax $1,872,434.23 $2,438,417.75 $1,523,807.63 $2,550,000.00 $2,900,000.00 10-3111 Measure A (2012) $0.00 $0.00 $170,000.00 $170,000.00 10-3112 Measure C (2018) $0.00 $0.00 $700,000.00 $700,000.00 10-3130 Sales & Use Tax $731,055.11 $819,622.22 $555,125.76 $1,440,000.00 $900,000.00 10-3131 T&U Measure N $0.00 $0.00 $0.00 $1,700,000.00
10-3140 Franchise Fees $532,657.70 $549,152.58 $543,102.62 $577,500.00 $579,000.00 10-3145 Cannabis Cultivation Tax $263,429.18 $281,268.87 $324,165.69 $568,000.00 $808,000.00 10-3150 Transient Occupancy Tax $93,427.67 $70,750.99 $50,674.88 $75,000.00 $80,000.00 10-3160 Property Transfer Tax $69,963.32 $67,154.21 $45,123.10 $70,000.00 $70,000.00 10-3175 Cannabis Non-Cultivation Tax $655,586.86 $394,568.46 $355,979.10 $436,000.00 $400,000.00 10-3180 Cannabis Penalties & Interest $1,273.76 $8,666.29 $2,068.56 $3,000.00 $3,000.00 10-3185 Cannabis Back Taxes Due $75,406.98 $52,846.87 $0.00 $0.00 10-3210 Business License Tax $71,561.66 $102,943.53 $154,087.10 $81,000.00 $85,000.00 10-3211 DSA Fees $1,122.48 $2,448.00 $5,408.85 $2,800.00 $2,900.00 10-3218 Permit Fee $53,753.62 $20,888.00 $6,240.00 $8,000.00 $17,000.00 10-3219 Livescan Fees $0.00 $0.00 $4,500.00 $5,000.00
10-3220 Cannabis Permits $272,931.25 $136,454.50 $510,030.00 $260,000.00 $280,000.00 10-3221 Building Permits $390,519.28 $521,963.94 $1,561,329.87 $600,000.00 $700,000.00 10-3225 Animal License Fees $0.00 $0.00 $4,000.00 $5,000.00 10-3226 Film Permits $952.00 $886.00 $204.00 $1,000.00 $2,000.00 10-3313 Motor Vehicle License Fees $15,389.61 $18,545.43 $23,679.10 $25,000.00 $23,000.00 10-3314 VLF In Lieu - Property Tax $985,936.06 $1,126,636.08 $1,226,823.22 $1,250,000.00 $1,250,000.00 10-3318 Recycling Grant $0.00 $0.00 $5,000.00 $0.00
10-3325 Cooling Center Grant (SCE) $0.00 $0.00 $0.00 $0.00 10-3330 Cares Act Fund $329,169.08 $0.00 $0.00 $0.00
10-3331 Xfer Cannabis Tax Revenue Out $0.00 $0.00 $0.00 $0.00 10-3333 EKHCD Grant $0.00 $0.00 $0.00 $0.00
10-3334 REAP Grant $57,603.17 $0.00 $0.00 $0.00
10-3410 Fire Dept Citations $0.00 $0.00 $14,000.00 $0.00 10-3414 Plan Check Fees $66,395.19 $153,871.22 $812,572.17 $300,000.00 $150,000.00 10-3415 Maps & Publications $10.50 $7.50 $26.75 $100.00 $0.00 10-3416 Encroachment Permit $21,500.00 $37,012.00 $36,640.00 $31,000.00 $24,000.00 10-3418 Engineering Fees $85,065.50 $37,249.59 $127,220.00 $90,000.00 $90,000.00 10-3419 Civil Plan Check Fees $132.00 $0.00 $0.00 $0.00 $0.00 10-3420 Aspen Mall Sign Maint Fee $0.00 $0.00 $0.00 $0.00 10-3421 Pool & Marina Fees $2,677.73 $3,139.55 $2,202.83 $0.00 $3,000.00 10-3422 Swim Lessons $0.00 $2,302.00 $29.00 $0.00 $2,000.00 10-3423 Arts Commission $2,503.25 $0.00 $0.00 $0.00 $0.00 10-3426 Bid Package $0.00 $0.00 $0.00 $0.00 $0.00
10-3432 Animal Shelter Fees $0.00 $0.00 $5,000.00 $5,000.00 10-3433 Spay/Neuter Fees $0.00 $0.00 $6,000.00 $2,000.00 10-3434 Rabies Vaccination $0.00 $0.00 $1,500.00 $1,000.00 10-3435 Advertising Fees $1,837.82 $0.00 $0.00 $1,000.00 $0.00 10-3444 Admin Fee-Waste Management $66,974.60 $66,974.60 $81,374.13 $70,000.00 $114,000.00
CITY OF CALIFORNIA CITY
SCHEDULE GENERAL FUND DEPARTMENTS
FISCAL YEARS 2023 - 2027
ACCOUNT ID Description 2023 YTD Actual 2024 YTD Actual
2025 YTD
Unaudited actual
2026 Adopted
Budget
2027 Proposed
Budget
10-3445 Plan Check Reimb $100,758.68 $54,724.50 $83,377.16 $85,000.00 $20,000.00 10-3511 Vehicle Code Fines $7,483.48 $4,994.06 $3,895.04 $6,000.00 $0.00 10-3512 Court Fines/Penalties $7,057.04 $1,611.58 $890.33 $2,000.00 $0.00 10-3522 Vehicle Impound Fees $1,935.00 $1,691.00 $500.00 $1,000.00 $0.00 10-3523 Code Enforcement Citations $0.00 $0.00 $35,000.00 $35,000.00 10-3532 Vacant Property Registration $480.00 $412.00 $520.00 $500.00 $500.00 10-3591 Trash Deposit Forfeiture $271,126.33 $24,500.00 $0.00 $25,000.00 $25,000.00 10-3610 Recycling Event Revenue $5,997.24 $6,194.50 $0.00 $0.00 $0.00 10-3611 Fireworks Donations $2,260.00 $0.00 $0.00 $0.00 $0.00 10-3612 Investment Earnings $161,984.22 $133,124.14 $22,053.21 $125,000.00 $125,000.00 10-3613 GF Donations $17,000.00 $0.00 $0.00 $0.00
10-3614 Bench Donations $0.00 $0.00 $0.00 $0.00
10-3615 Lake Donations $481.00 $0.00 $0.00 $0.00
10-3616 Shop With a Cop Donation $0.00 $0.00 $0.00 $0.00 10-3618 50th Anniversary Donation $0.00 $0.00 $0.00 $0.00 10-3619 Tortoise Days Donation $0.00 $0.00 $0.00 $0.00
10-3621 Land Lease (Cell Towers) $2,619.30 $13,524.33 $15,840.81 $15,500.00 $17,000.00 10-3622 Land Lease - Cell Tower Sales $3,632.87 $0.00 $0.00 $0.00 $0.00 10-3623 Vending Commission $95.00 $45.00 $0.00 $0.00 $0.00 10-3624 Rental Income $4,083.50 $5,127.25 $3,120.00 $5,000.00 $2,000.00 10-3628 Marina Concessions $584.05 $387.95 $440.68 $0.00 $0.00 10-3630 Special Activities $7,926.50 $3,745.00 $775.00 $0.00 $0.00 10-3631 Event Permits $2,000.00 $1,000.00 $3,805.10 $4,000.00 $4,000.00 10-3635 Holiday Party $500.00 $0.00 $90.00 $0.00 $0.00
10-3641 Fire Inspection Fees $0.00 $0.00 $125,000.00 $0.00 10-3644 EIR Impact Fees $0.00 $1,395,263.44 $0.00 $0.00 10-3645 Cannabis Community Donations $0.00 $0.00 $0.00 $0.00 10-3679 Fire Grants $0.00 $0.00 $153,000.00 $0.00
10-3680 Police Grants $0.00 $0.00 $56,700.00 $0.00
10-3682 Admin-School Impact $12,171.49 $18,432.63 $8,783.61 $10,000.00 $20,000.00 10-3684 Admin-Bldg Standards Fee $107.90 $345.00 $552.20 $600.00 $600.00 10-3686 Admin-ROPS SA $125,162.00 $75,001.00 $75,000.00 $0.00 $50,000.00 10-3687 Reimb of State Mandated Costs $75,001.00 $0.00 $30,000.00 $35,000.00 10-3689 Settlement Proceeds $0.00 $0.00 $0.00 $0.00
10-3690 Cal Card Incentive $3,470.82 $3,499.91 $1,689.37 $3,000.00 $3,000.00 10-3691 Miscellaneous Revenue $84,674.76 $47,450.10 $73,880.59 $10,000.00 $8,000.00 10-3695 Reimbursement -Fire Services $0.00 $0.00 $50,000.00 $0.00 10-3971 Special Tax Trfr for P & R $19,974.89 $9,601.81 $1,819.17 $10,000.00 $2,000.00 10-3972 Special Tax Trfr for Fire $0.00 $0.00 $0.00 $0.00 10-3973 Special Tax Trfr for Police $0.00 $0.00 $0.00 $0.00 10-3975 Transfer from Sewer Fund $0.00 $0.00 $5,000.00 $0.00 10-3995 Cash Variance -$120.00 $0.00 -$20.00 $0.00 $0.00 18-XXXX Total Police Dept Revenues $3,454,484.57 $3,316,451.90 $509,597.29 19-XXXX Total Fire Revenues $3,774,860.81 $3,335,351.00 $4,470,073.69 Total General Fund Revenues 14,314,400.83 14,472,799.20 14,672,707.92 10,106,700.00 11,418,000.00
CITY OF CALIFORNIA CITY
SCHEDULE GENERAL FUND DEPARTMENTS
FISCAL YEARS 2023 - 2027
ACCOUNT ID Description 2023 YTD Actual 2024 YTD Actual
2025 YTD
Unaudited actual
2026 Adopted
Budget
2027 Proposed
Budget
4111 Total Council 43,594.44 22,916.23 23,994.03 23,700.00 24,500.00 4131 Total City Manager 100,479.05 51,248.92 137,462.40 93,500.00 251,650.00 4132 Total City Clerk 154,943.72 169,102.77 95,033.98 20,550.00 256,650.00 4141 Total Finance 305,722.03 431,427.01 830,927.98 677,200.00 933,100.00 4143 Total Treasurer 8,373.45 6,875.96 6,986.40 7,300.00 7,150.00 4145 Total Human Resources 326,879.68 199,129.38 287,421.81 201,650.00 290,700.00 4155 Total General Government 1,895,419.52 4,200,139.42 4,796,149.78 3,105,450.00 5,672,200.00 4161 Total Facilities 414,858.03 366,648.25 102,326.66 27,650.00 58,800.00 4168 Total Building 402,971.84 300,056.43 323,556.25 219,700.00 179,150.00 4170 Total Planning 650,470.64 328,490.14 467,001.06 101,700.00 261,250.00 4171 Total Cannabis 76,717.84 38,402.72 23,673.00 131,600.00 135,950.00 4175 Total Planning Comm 8,696.94 8,045.29 710.18 9,100.00 10,100.00 4212 Total Police Enforcement 3,586,037.30 2,663,151.29 3,382,935.10 2,440,300.00 2,994,450.00 4213 Total Records 143,041.30 127,553.31 100,192.64 112,500.00 111,800.00 4215 Total PS Dispatch 460,579.35 606,792.36 592,597.06 577,300.00 572,650.00 4216 Total Code Enforcement 259,863.70 167,955.82 171,189.07 112,050.00 113,850.00 4217 Total Animal Control 162,928.81 182,683.13 176,720.24 204,950.00 180,750.00 4222 Total Fire Suppression 2,981,535.61 3,659,859.05 6,579,785.16 2,763,150.00 477,775.00 4441 Total Garage 36,973.55 25,036.75 113,473.20 9,150.00 - 4560 Total Parks Comm 1,476.28 1,472.85 152.19 2,200.00 7,900.00 4561 Total Recreation Admin 499,267.94 580,764.17 1,175,475.83 116,600.00 248,900.00 4562 Total Pool & Marina 24,720.23 39,263.71 22,582.87 17,300.00 47,300.00 5117 Total PW Admin 68,243.48 67,682.08 350,575.96 43,400.00 329,600.00 Total General Fund Expenses 12,613,794.73 14,244,697.04 19,760,922.85 11,018,000.00 13,166,175.00 Net Gain/(Loss) 228,102.16 1,700,606.10 (5,088,214.93) (911,300.00) (1,748,175.00) General Fund Services
ACCOUNT ID Description
2023 YTD Actual
(Audited)
2024 YTD Actual
(Audited)
2025 YTD Actual
(Unaudited)
2026 Adopted
Budget
2027 Proposed
Budget
General Fund Revenues
10-3110 Property Tax $1,872,434.23 $2,438,417.75 $1,523,807.63 2,900,000.00 2,550,000.00 10-3111 Measure A (2012) $0.00 $0.00 170,000.00 170,000.00 10-3112 Measure C (2018) $0.00 $0.00 700,000.00 700,000.00 10-3130 Sales & Use Tax $731,055.11 $819,622.22 $555,125.76 900,000.00 1,440,000.00 10-3131 T&U Measure N $0.00 $0.00 1,700,000.00 -
10-3140 Franchise Fees $532,657.70 $549,152.58 $543,102.62 579,000.00 577,500.00 10-3145 Cannabis Cultivation Tax $263,429.18 $281,268.87 $324,165.69 808,000.00 568,000.00 10-3150 Transient Occupancy Tax $93,427.67 $70,750.99 $50,674.88 80,000.00 75,000.00 10-3160 Property Transfer Tax $69,963.32 $67,154.21 $45,123.10 70,000.00 70,000.00 10-3175 Cannabis Non-Cultivation Tax $655,586.86 $394,568.46 $355,979.10 400,000.00 436,000.00 10-3180 Cannabis Penalties & Interest $1,273.76 $8,666.29 $2,068.56 3,000.00 3,000.00 10-3185 Cannabis Back Taxes Due $75,406.98 $52,846.87 - - 10-3210 Business License Tax $71,561.66 $102,943.53 $154,087.10 85,000.00 81,000.00 10-3211 DSA Fees $1,122.48 $2,448.00 $5,408.85 2,900.00 2,800.00 10-3218 Permit Fee $53,753.62 $20,888.00 $6,240.00 17,000.00 8,000.00 10-3219 Livescan Fees $0.00 $0.00 5,000.00 4,500.00
10-3220 Cannabis Permits $272,931.25 $136,454.50 $510,030.00 280,000.00 260,000.00 10-3221 Building Permits $390,519.28 $521,963.94 $1,561,329.87 700,000.00 600,000.00 10-3225 Animal License Fees $0.00 $0.00 5,000.00 4,000.00 10-3226 Film Permits $952.00 $886.00 $204.00 2,000.00 1,000.00 10-3313 Motor Vehicle License Fees $15,389.61 $18,545.43 $23,679.10 23,000.00 25,000.00 10-3314 VLF In Lieu - Property Tax $985,936.06 $1,126,636.08 $1,226,823.22 1,250,000.00 1,250,000.00 10-3318 Recycling Grant $0.00 $0.00 - 5,000.00
10-3325 Cooling Center Grant (SCE) $0.00 $0.00 - -
10-3330 Cares Act Fund $329,169.08 $0.00 - -
10-3331 Xfer Cannabis Tax Revenue Out $0.00 $0.00 - -
10-3333 EKHCD Grant $0.00 - -
10-3334 REAP Grant $57,603.17 - -
10-3410 Fire Dept Citations $0.00 $0.00 - 14,000.00
10-3414 Plan Check Fees $66,395.19 $153,871.22 $812,572.17 150,000.00 300,000.00 10-3415 Maps & Publications $10.50 $7.50 $26.75 - 100.00 10-3416 Encroachment Permit $21,500.00 $37,012.00 $36,640.00 24,000.00 31,000.00 10-3418 Engineering Fees $85,065.50 $37,249.59 $127,220.00 90,000.00 90,000.00 10-3419 Civil Plan Check Fees $132.00 $0.00 $0.00 - -
10-3420 Aspen Mall Sign Maint Fee $0.00 $0.00 - -
10-3421 Pool & Marina Fees $2,677.73 $3,139.55 $2,202.83 3,000.00 - 10-3422 Swim Lessons $0.00 $2,302.00 $29.00 2,000.00 -
10-3423 Arts Commission $2,503.25 $0.00 - -
10-3426 Bid Package $0.00 $0.00 $0.00 - -
10-3432 Animal Shelter Fees $0.00 $0.00 5,000.00 5,000.00 10-3433 Spay/Neuter Fees $0.00 $0.00 2,000.00 6,000.00
10-3434 Rabies Vaccination $0.00 $0.00 1,000.00 1,500.00 10-3435 Advertising Fees $1,837.82 $0.00 $0.00 - 1,000.00 10-3444 Admin Fee-Waste Management $66,974.60 $66,974.60 $81,374.13 114,000.00 70,000.00 10-3445 Plan Check Reimb $100,758.68 $54,724.50 $83,377.16 20,000.00 85,000.00 10-3511 Vehicle Code Fines $7,483.48 $4,994.06 $3,895.04 - 6,000.00 10-3512 Court Fines/Penalties $7,057.04 $1,611.58 $890.33 - 2,000.00 10-3522 Vehicle Impound Fees $1,935.00 $1,691.00 $500.00 - 1,000.00 10-3523 Code Enforcement Citations $0.00 $0.00 35,000.00 35,000.00 10-3532 Vacant Property Registration $480.00 $412.00 $520.00 500.00 500.00 10-3591 Trash Deposit Forfeiture $271,126.33 $24,500.00 $0.00 25,000.00 25,000.00 10-3610 Recycling Event Revenue $5,997.24 $6,194.50 $0.00 - - 10-3611 Fireworks Donations $2,260.00 $0.00 $0.00 - -
10-3612 Investment Earnings $161,984.22 $133,124.14 $22,053.21 125,000.00 125,000.00 10-3613 GF Donations $17,000.00 $0.00 -
10-3614 Bench Donations $0.00 $0.00 -
10-3615 Lake Donations $481.00 $0.00 -
10-3616 Shop With a Cop Donation $0.00 -
10-3618 50th Anniversary Donation $0.00 $0.00 -
10-3619 Tortoise Days Donation $0.00 $0.00 -
10-3621 Land Lease (Cell Towers) $2,619.30 $13,524.33 $15,840.81 17,000.00 15,500.00 General Fund Services
ACCOUNT ID Description
2023 YTD Actual
(Audited)
2024 YTD Actual
(Audited)
2025 YTD Actual
(Unaudited)
2026 Adopted
Budget
2027 Proposed
Budget
10-3622 Land Lease - Cell Tower Sales $3,632.87 $0.00 $0.00 - 10-3623 Vending Commission $95.00 $45.00 $0.00 -
10-3624 Rental Income $4,083.50 $5,127.25 $3,120.00 2,000.00 5,000.00 10-3628 Marina Concessions $584.05 $387.95 $440.68 -
10-3630 Special Activities $7,926.50 $3,745.00 $775.00 - 10-3631 Event Permits $2,000.00 $1,000.00 $3,805.10 4,000.00 4,000.00 10-3635 Holiday Party $500.00 $0.00 $90.00 -
10-3641 Fire Inspection Fees $0.00 $0.00 - 125,000.00
10-3644 EIR Impact Fees $0.00 $1,395,263.44 - -
10-3645 Cannabis Community Donations $0.00 $0.00 -
10-3679 Fire Grants $0.00 $0.00 153,000.00
10-3680 Police Grants $0.00 $0.00 56,700.00
10-3682 Admin-School Impact $12,171.49 $18,432.63 $8,783.61 20,000.00 10,000.00 10-3684 Admin-Bldg Standards Fee $107.90 $345.00 $552.20 600.00 600.00 10-3686 Admin-ROPS SA $125,162.00 $75,001.00 $75,000.00 50,000.00 - 10-3687 Reimb of State Mandated Costs $75,001.00 $0.00 35,000.00 30,000.00 10-3689 Settlement Proceeds $0.00 $0.00 - -
10-3690 Cal Card Incentive $3,470.82 $3,499.91 $1,689.37 3,000.00 3,000.00 10-3691 Miscellaneous Revenue $84,674.76 $47,450.10 $73,880.59 8,000.00 10,000.00 10-3695 Reimbursement -Fire Services $0.00 - 50,000.00
10-3971 Special Tax Trfr for P & R $19,974.89 $9,601.81 $1,819.17 2,000.00 10,000.00 10-3972 Special Tax Trfr for Fire $0.00 $0.00 - -
10-3973 Special Tax Trfr for Police $0.00 $0.00 - -
10-3975 Transfer from Sewer Fund $0.00 $0.00 - 5,000.00 10-3995 Cash Variance -$120.00 $0.00 -$20.00 - -
Total General Fund Revenues 7,085,055.45 7,820,996.30 9,693,036.94 10,106,700.00 11,418,000.00 General Fund Services
ACCOUNT ID Description
2023 YTD Actual
(Audited)
2024 YTD Actual
(Audited)
2025 YTD Actual
(Unaudited)
2026 Adopted
Budget
2027 Proposed
Budget
General Fund Expenses
10-4111-110 Regular Salaries $28,414.07 $19,800.00 $21,500.00 20,400.00 20,500.00 10-4111-132 Medicare $283.16 $287.10 $311.75 300.00 300.00 10-4111-134 Retirement $136.83 $0.00 $0.00 -
10-4111-136 Worker's Comp $0.00 $0.00 $0.00 -
10-4111-137 PERS Unfunded Liability $420.33 $0.00 $0.00 - 10-4111-141 PARS - Admin Fee $0.00 $0.00 $0.00 -
10-4111-170 COVID-19 $0.00 $0.00 $0.00 -
10-4111-210 Subscr/Books/Dues $150.15 $0.00 $0.00 - 700.00 10-4111-220 Advertising $5,000.00 $0.00 $0.00 -
10-4111-230 Travel/Lodging/Reg $9,042.78 $2,829.13 $2,182.28 3,000.00 3,000.00 10-4111-241 Office Supplies $147.12 $0.00 $0.00 -
10-4111-284 Telephone - Land $0.00 $0.00 $0.00 -
10-4111-311 Legal Services $0.00 $0.00 $0.00 -
4111 Total Council 43,594.44 22,916.23 23,994.03 23,700.00 24,500.00 10-4131-110 Regular Salaries $151,948.92 $103,341.40 $116,033.69 190,000.00 196,000.00 10-4131-112 Premium Overtime $129.85 $0.00 $0.00 -
10-4131-128 Cash-In-Lieu $0.00 $0.00 $0.00 -
10-4131-130 Recruiting $0.00 $462.00 $0.00 -
10-4131-132 Medicare $2,582.06 $1,571.57 $1,564.19 2,800.00 2,800.00 10-4131-133 Cafeteria Plan $12,000.00 $2,250.00 $6,640.00 11,400.00 24,000.00 10-4131-134 Retirement -$2,628.98 $2,883.77 $8,935.13 15,000.00 20,500.00 10-4131-135 Unemployment Ins $623.02 $904.51 $346.71 300.00 350.00 10-4131-136 Worker's Comp $0.00 $0.00 $0.00 -
10-4131-137 PERS Unfunded Liability $17,727.43 $0.00 $0.00 - 10-4131-150 Vacation/Sick Buy Back $11,847.33 $5,090.93 $0.00 - 10-4131-210 Subscr/Books/Dues $149.90 $0.00 $0.00 200.00 500.00 10-4131-230 Travel/Lodging/Reg $1,631.63 $2,946.68 $775.00 2,000.00 2,000.00 10-4131-241 Office Supplies $0.00 $386.61 $0.00 -
10-4131-254 Veh Operation/Maint $1,721.25 $479.89 $1,697.67 300.00 500.00 10-4131-255 RSI Fuel $189.64 $232.56 $1,470.01 500.00 5,000.00 10-4131-283 Telephone - Cell $0.00 $0.00 $0.00 -
10-4131-284 Telephone - Land $0.00 $0.00 $0.00 -
10-4131-330 Training $1,420.00 $0.00 $0.00 -
10-4131-902 Transfers Expenses Out -$98,863.00 -$69,301.00 $0.00 (129,000.00) 4131 Total City Manager 100,479.05 51,248.92 137,462.40 93,500.00 251,650.00 10-4132-110 Regular Salaries $85,655.38 $81,536.03 $44,274.88 19,950.00 164,500.00 10-4132-112 Premium Overtime $3,592.57 $3,189.61 $130.36 - 10-4132-128 Cash-In-Lieu $0.00 $0.00 $0.00 -
10-4132-130 Recruiting $0.00 $360.56 $590.00 -
10-4132-132 Medicare $1,024.48 $1,960.23 $703.36 300.00 2,400.00 10-4132-133 Cafeteria Plan $10,102.00 $13,955.00 $5,790.00 - 12,600.00 10-4132-134 Retirement $5,338.96 $7,063.45 $2,233.53 - 13,100.00 10-4132-135 Unemployment Ins $248.31 $476.00 $64.53 300.00 350.00 10-4132-136 Worker's Comp $0.00 $0.00 $0.00 -
10-4132-137 PERS Unfunded Liability $16,380.54 $0.00 $0.00 - 10-4132-150 Vacation/Sick Buy Back $0.00 $39,279.49 $2,828.76 - 10-4132-170 COVID-19 $0.00 $0.00 $0.00 -
10-4132-210 Subscr/Books/Dues $15,715.47 $16,513.71 $17,798.30 - 19,700.00 10-4132-220 Advertising $5,934.92 $3,018.23 $1,361.84 - 1,000.00 10-4132-221 Municipal Code Codification $1,665.83 $1,345.00 $1,936.67 - 2,500.00 10-4132-230 Travel/Lodging/Reg $1,741.28 $0.00 $1,052.28 - 500.00 10-4132-241 Office Supplies $0.00 $405.46 $342.21 -
10-4132-243 Computer Purchase/Repair $0.00 $0.00 $0.00 - 10-4132-245 Postage and Shipping $0.00 $0.00 $0.00 -
10-4132-250 Other/Office Equipment $0.00 $0.00 $0.00 -
10-4132-284 Telephone - Land $0.00 $0.00 $0.00 -
10-4132-310 Professional Services $0.00 $0.00 $0.00 -
10-4132-311 Legal Services $0.00 $0.00 $0.00 -
10-4132-330 Training $0.00 $0.00 $0.00 -
10-4132-400 Records Management $0.00 $0.00 $0.00 -
10-4132-460 Election Expense $7,543.98 $0.00 $15,927.26 - 40,000.00 4132 Total City Clerk 154,943.72 169,102.77 95,033.98 20,550.00 256,650.00 General Fund Services
ACCOUNT ID Description
2023 YTD Actual
(Audited)
2024 YTD Actual
(Audited)
2025 YTD Actual
(Unaudited)
2026 Adopted
Budget
2027 Proposed
Budget
10-4141-110 Regular Salaries $417,485.29 $434,472.21 $498,951.92 678,000.00 710,000.00 10-4141-112 Premium Overtime $3,021.08 $4,868.52 $232.46 500.00 500.00 10-4141-120 Temporary/Part Time $0.00 $0.00 $0.00 -
10-4141-128 Cash-In-Lieu $0.00 $713.75 $0.00 100.00
10-4141-130 Recruiting $0.00 $57.00 $188.00 -
10-4141-132 Medicare $6,448.69 $8,066.05 $8,555.01 9,800.00 10,200.00 10-4141-133 Cafeteria Plan $87,953.67 $102,450.00 $96,253.33 102,000.00 108,600.00 10-4141-134 Retirement -$44,051.48 $32,704.30 $39,136.24 49,300.00 50,700.00 10-4141-135 Unemployment Ins $916.99 $1,666.02 $1,439.27 2,000.00 2,450.00 10-4141-136 Worker's Comp $0.00 $0.00 $0.00 -
10-4141-137 PERS Unfunded Liability $76,775.91 $0.00 $0.00 - 10-4141-150 Vacation/Sick Buy Back $7,593.67 $74,873.38 $59,080.05 - 10-4141-170 COVID-19 $2,416.34 $0.00 $0.00 -
10-4141-210 Subscr/Books/Dues $190.00 $0.00 $380.00 200.00 500.00 10-4141-230 Travel/Lodging/Reg $0.00 $99.16 $119.70 300.00 150.00 10-4141-241 Office Supplies $75.87 $0.00 $0.00 -
10-4141-242 Admin Copy Expense $0.00 $0.00 $0.00 -
10-4141-243 Computer Purchase/Repair $0.00 $0.00 $0.00 - 10-4141-250 Other/Office Equipment $0.00 $0.00 $0.00 -
10-4141-235 Entertainment/Special Events $0.00 $64.62 $0.00 - 10-4141-284 Telephone - Land $0.00 $0.00 $0.00 -
10-4141-310 Professional Services $19,240.00 $111,439.00 $126,592.00 130,000.00 50,000.00 10-4141-311 Legal Services $0.00 $0.00 $0.00 -
10-4141-312 Audit Fees $0.00 $0.00 $0.00 -
10-4141-330 Training $0.00 $0.00 $0.00 -
10-4141-902 Transfers Expenses Out -$272,344.00 -$340,047.00 $0.00 (295,000.00) 4141 Total Finance 305,722.03 431,427.01 830,927.98 677,200.00 933,100.00 10-4143-110 Regular Salaries $6,000.00 $6,000.00 $6,000.00 6,000.00 6,000.00 10-4143-132 Medicare $87.00 $87.00 $87.00 100.00 100.00 10-4143-134 Retirement $452.13 $460.80 $472.20 500.00 500.00 10-4143-136 Worker's Comp $0.00 $0.00 $0.00 -
10-4143-137 PERS Unfunded Liability $1,386.78 $0.00 $0.00 - 10-4143-210 Subscr/Books/Dues $95.00 $0.00 $110.00 200.00 150.00 10-4143-230 Travel/Lodging/Reg $352.54 $328.16 $317.20 500.00 400.00 10-4143-241 Office Supplies $0.00 $0.00 $0.00 -
10-4143-284 Telephone - Land $0.00 $0.00 $0.00 -
10-4143-330 Training $0.00 $0.00 $0.00 -
4143 Total Treasurer 8,373.45 6,875.96 6,986.40 7,300.00 7,150.00 10-4145-110 Regular Salaries $189,870.47 $182,803.84 $212,660.36 217,600.00 230,000.00 10-4145-112 Premium Overtime $4,040.35 $0.00 $6.87 -
10-4145-120 Temporary/Part Time $0.00 $0.00 $0.00 -
10-4145-130 Recruiting $2,229.62 $142.00 $0.00 -
10-4145-131 Employment Fees $25.00 $0.00 $0.00 -
10-4145-132 Medicare $3,105.58 $2,672.92 $3,475.20 3,200.00 3,300.00 10-4145-133 Cafeteria Plan $26,067.74 $33,402.43 $36,146.79 36,000.00 36,000.00 10-4145-134 Retirement -$3,041.75 $13,234.38 $16,491.74 17,150.00 17,900.00 10-4145-135 Unemployment Ins $377.88 $714.00 $388.29 600.00 700.00 10-4145-136 Worker's Comp $0.00 $0.00 $0.00 -
10-4145-137 PERS Unfunded Liability $74,278.49 $0.00 $0.00 - 10-4145-150 Vacation/Sick Buy Back $33,299.57 $3,541.23 $16,073.31 - 10-4145-170 COVID-19 $723.40 $0.00 $0.00 -
10-4145-210 Subscr/Books/Dues $229.00 $0.00 $580.00 600.00 10-4145-220 Advertising $900.00 $1,050.00 $1,146.00 1,500.00 1,300.00 10-4145-230 Travel/Lodging/Reg $2,238.76 $0.00 $453.25 500.00 1,000.00 10-4145-235 Entertainment/Special Events $3,413.86 $308.44 $0.00 500.00 500.00 10-4145-241 Office Supplies $0.00 $39.14 $0.00 -
10-4145-242 Admin Copy Expense $0.00 $0.00 $0.00 -
10-4145-245 Postage and Shipping $0.00 $0.00 $0.00 -
10-4145-283 Telephone - Cell $0.00 $0.00 $0.00 -
10-4145-284 Telephone - Land $0.00 $0.00 $0.00 -
10-4145-310 Professional Services $76,176.00 $6,775.00 $0.00 - 10-4145-311 Legal Services $0.00 $0.00 $0.00 -
10-4145-330 Training $0.00 $0.00 $0.00 -
10-4145-401 Special Projects $268.71 $0.00 $0.00 -
10-4145-420 Special Projects $0.00 $0.00 $0.00 -
10-4145-629 Software Contract $0.00 $0.00 $0.00 -
10-4145-902 Transfers Expenses Out -$87,323.00 -$45,554.00 $0.00 (76,000.00) 4145 Total Human Resources 326,879.68 199,129.38 287,421.81 201,650.00 290,700.00 General Fund Services
ACCOUNT ID Description
2023 YTD Actual
(Audited)
2024 YTD Actual
(Audited)
2025 YTD Actual
(Unaudited)
2026 Adopted
Budget
2027 Proposed
Budget
10-4151-627 Chamber of Commerce Allocation $30,000.00 $15,000.00 $15,000.00 - - 10-4151-641 Meals on Wheels Program $1,029.06 $430.06 $154.92 600.00 - 10-4155-136 Worker's Comp $69,336.14 $73,193.35 $699,728.25 222,350.00 225,000.00 10-4155-137 PERS Unfunded Liability -$0.36 $107,677.23 $1,657,389.00 1,287,000.00 1,300,000.00 10-4155-170 COVID-19 $0.00 $0.00 $0.00 - -
10-4155-210 Subscr/Books/Dues $19,290.69 $18,265.59 $22,421.27 19,000.00 22,000.00 10-4155-230 Travel/Lodging/Reg $727.46 $111.22 $0.00 -
10-4155-241 Office Supplies $8,674.10 $12,809.34 $8,464.20 10,000.00 10,000.00 10-4155-242 Office Equip Lease Expense $20,787.59 $22,851.65 $11,990.20 13,000.00 10,000.00 10-4155-245 Postage and Shipping $4,463.06 $5,209.73 $6,496.50 7,000.00 4,000.00 10-4155-250 Other/Office Equipment $8,260.95 -$7.50 $0.00 1,000.00 1,000.00 10-4155-270 Bldg Operation/Maint $3,776.86 - -
10-4155-281 Electricity $25,153.48 $25,213.48 $29,269.23 30,000.00 30,000.00 10-4155-282 Gas $6,909.35 $355.08 $3,524.35 4,500.00 4,000.00 10-4155-283 Telephone - Cell $0.00 $0.00 $0.00 -
10-4155-284 Telephone - Land $20,855.19 $22,603.38 $23,192.30 - 26,000.00 10-4155-286 Communications Maint $25,687.59 $26,730.09 $24,282.18 - 27,000.00 10-4155-287 Water Service $90,543.29 $108,009.59 $116,243.00 - 82,000.00 10-4155-288 Sewer Services $144.00 $129.60 $132.48 - 200.00 10-4155-310 Professional Services $196,889.41 $106,014.29 $143,121.39 - 75,000.00 10-4155-311 Legal Services $834,222.44 $2,071,032.19 $1,450,562.05 1,500,000.00 2,000,000.00 10-4155-312 Audit Fees $85,500.00 $0.00 $96,000.00 - 45,000.00 10-4155-313 Litigation $358,035.37 -$32,150.70 $0.00 - - 10-4155-400 Records Management $11,986.42 $3,353.99 $1,469.10 - - 10-4155-480 Chemicals/EMS Med Supp & Sup $792.84 $442.15 $0.00 - - 10-4155-495 Plastic Recycling Grant $10,000.00 $0.00 $2,500.00 - 10-4155-510 Liability Insurance $182,789.30 $134,586.19 $285,715.97 - 1,700,000.00 10-4155-620 Livescan Fees $0.00 $0.00 $0.00 -
10-4155-629 Software Contract $0.00 $0.00 $0.00 - -
10-4155-630 Contracts $205,425.62 $198,766.65 $176,706.48 - 100,000.00 10-4155-643 CalPers Admin Fees -$11,184.61 $0.00 $2,242.81 - 700.00 10-4155-680 Legal Settlement $1,840.00 $62,000.00 $10,000.00 5,000.00 5,000.00 10-4155-730 Improvements $0.00 $0.00 $0.00 - -
10-4155-740 Purchase of Equipment $425,512.22 $76,492.63 $3,799.45 6,000.00 5,000.00 10-4155-800 Penalties $10,000.00 $0.00 $0.00 -
10-4155-904 Operating Transfers out $0.00 $1,116,054.00 $0.00 - 10-4155-905 Operating Transfers In -$800,000.00 -$7,597.50 $0.00 - 10-4155-999 Miscellaneous Expense $51,748.92 $32,563.64 $1,967.79 - 300.00 4155 Total General Government 1,895,419.52 4,200,139.42 4,796,149.78 3,105,450.00 5,672,200.00 10-4161-110 Regular Salaries $179,464.38 $227,419.37 $43,689.22 8,500.00 52,000.00 10-4161-112 Premium Overtime $2,222.85 $3,655.72 $0.00 - 10-4161-120 Temporary/Part Time $30,150.05 $9,012.38 $0.00 - 10-4161-128 Cash-In-Lieu $0.00 $71.79 $0.00 -
10-4161-130 Recruiting $1,145.00 -$175.00 $0.00 - 300.00 10-4161-131 Employment Fees $100.00 $0.00 $0.00 -
10-4161-132 Medicare $3,642.23 $3,742.21 $1,100.73 150.00 750.00 10-4161-133 Cafeteria Plan $80,936.43 $68,525.00 $23,375.00 18,000.00 10-4161-134 Retirement $22,843.92 $26,859.99 $4,763.47 700.00 10-4161-135 Unemployment Ins $1,338.68 $952.39 $252.54 300.00 350.00 10-4161-254 Veh Operation/Maint $1,915.15 $2,586.81 $0.00 - 10-4161-255 RSI Fuel $7,508.41 $8,854.48 $856.85 -
10-4161-256 Equipment Operation/Maint $644.10 $733.98 $0.00 - 10-4161-257 Hand Tools $881.60 $1,016.52 $0.00 -
10-4161-270 Bldg Operation/Maint $4,533.95 $4,176.25 $138.60 - 5,000.00 10-4161-284 Telephone Land $0.00 $255.19 $360.96 -
10-4161-310 Professional Services $0.00 $0.00 $0.00 -
10-4161-330 Training $0.00 $0.00 $0.00 -
10-4161-408 Grounds $1,927.79 $6,527.83 $0.00 -
10-4161-450 Special Depart Supp $1,474.12 $24.20 $0.00 - 10-4161-451 Armory/Safety Equip & Supplies $2,721.61 $2,113.57 $1,094.74 - 400.00 10-4161-480 Chemicals/EMS Med Supp & Sup $56.87 $0.00 $0.00 - 10-4161-630 Contracts $0.00 $0.00 $0.00 -
10-4161-720 Buildings $0.00 $0.00 $0.00 -
10-4161-730 Improvements $0.00 $0.00 $0.00 -
10-4161-731 ADA Improvements $0.00 $0.00 $0.00 -
10-4161-740 Purchase of Equipment $0.00 $0.00 $0.00 -
10-4161-902 Transfers Expenses Out -$5,652.00 -$5,650.00 $0.00 - 4161 Total Facilities 337,855.14 360,702.68 75,632.11 27,650.00 58,800.00 General Fund Services
ACCOUNT ID Description
2023 YTD Actual
(Audited)
2024 YTD Actual
(Audited)
2025 YTD Actual
(Unaudited)
2026 Adopted
Budget
2027 Proposed
Budget
10-4168-110 Regular Salaries $148,309.87 $149,092.33 $149,058.97 154,300.00 89,200.00 10-4168-111 Straight Overtime $0.00 $66.40 $0.00 -
10-4168-112 Premium Overtime $4,946.92 $1,366.01 $211.51 - 10-4168-120 Temporary/Part Time $0.00 $0.00 $0.00 -
10-4168-128 Cash-In-Lieu $0.00 $0.80 $0.00 -
10-4168-130 Recruiting $0.00 $0.00 $0.00 -
10-4168-131 Employment Fees $0.00 $0.00 $0.00 -
10-4168-132 Medicare $2,182.60 $2,144.58 $2,016.11 2,250.00 1,300.00 10-4168-133 Cafeteria Plan $35,100.00 $31,775.00 $30,771.79 29,400.00 18,000.00 10-4168-134 Retirement $13,304.44 $13,043.91 $11,730.90 12,150.00 5,900.00 10-4168-135 Unemployment Ins $588.39 $595.02 $479.27 600.00 350.00 10-4168-136 Worker's Comp $0.00 $0.00 $0.00 -
10-4168-137 PERS Unfunded Liability $40,817.88 $0.00 $0.00 - 10-4168-140 Uniforms $2,521.91 -$2,318.68 $0.00 -
10-4168-150 Vacation/Sick Buy Back $1,259.89 $6,017.32 $1,000.51 - 10-4168-170 COVID-19 $1,238.28 $0.00 $0.00 -
10-4168-210 Subscr/Books/Dues $1,345.06 $4,288.80 $4,080.80 - 5,000.00 10-4168-230 Travel/Lodging/Reg $7,611.14 $3,698.54 $0.00 11,000.00 6,000.00 10-4168-241 Office Supplies $509.00 $88.19 $34.30 -
10-4168-243 Computer Purchase/Repair $0.00 $0.00 $0.00 - 10-4168-250 Other/Office Equipment $0.00 $0.00 $0.00 -
10-4168-254 Veh Operation/Maint $253.39 $545.96 $233.25 - 500.00 10-4168-255 RSI Fuel $664.48 $771.58 $1,703.54 - 2,500.00 10-4168-257 Hand Tools $0.00 $0.00 $0.00 -
10-4168-270 Bldg Operation/Maint $0.00 $0.00 $8.14 -
10-4168-310 Professional Services $48,505.09 $0.00 $0.00 - 10-4168-315 Engineering $88,053.33 $88,380.67 $121,827.16 - 50,000.00 10-4168-330 Training $0.00 $0.00 $0.00 -
10-4168-451 Armory/Safety Equip & Supplies $509.19 $500.00 $400.00 - 400.00 10-4168-630 Other Contracts $5,250.98 $0.00 $0.00 10,000.00 4168 Total Building 402,971.84 300,056.43 323,556.25 219,700.00 179,150.00 10-4170-110 Regular Salaries $88,727.20 $71,021.85 $75,046.35 80,000.00 84,000.00 10-4170-112 Premium Overtime $1,188.94 $351.43 $836.41 - 10-4170-120 Temporary/Part Time $0.00 $0.00 $0.00 -
10-4170-128 Cash-In-Lieu $0.00 $4.16 $0.00 -
10-4170-130 Recruiting $130.00 $0.00 $0.00 -
10-4170-131 Employment Fees $0.00 $0.00 $0.00 -
10-4170-132 Medicare $1,644.98 $1,060.86 $1,078.62 1,200.00 1,300.00 10-4170-133 Cafeteria Plan $28,280.13 $14,400.00 $11,875.00 11,400.00 11,400.00 10-4170-134 Retirement $6,479.07 $5,483.24 $5,881.68 6,300.00 6,700.00 10-4170-135 Unemployment Ins $525.55 $237.99 $239.43 300.00 350.00 10-4170-136 Worker's Comp $0.00 $0.00 $0.00 -
10-4170-137 PERS Unfunded Liability $19,878.16 $0.00 $0.00 - 10-4170-140 Uniforms/Safety Equip $0.00 $0.00 $0.00 -
10-4170-150 Vacation/Sick Buy Back $9,686.79 $727.79 $0.00 - 10-4170-170 COVID-19 $0.00 $0.00 $0.00 -
10-4170-210 Subscr/Books/Dues $3,121.50 $2,670.92 $2,670.92 - 3,500.00 10-4170-220 Advertising $2,224.18 $6,601.82 $1,073.65 2,500.00 2,000.00 10-4170-230 Travel/Lodging/Reg $776.40 $0.00 $0.00 -
10-4170-235 Entertainment/Special Events $0.00 $0.00 $0.00 - 10-4170-241 Office Supplies $77.41 $0.00 $0.00 -
10-4170-242 Admin Copy Expense $0.00 $0.00 $0.00 -
10-4170-243 Computer Purchase/Repair $0.00 $0.00 $0.00 - 10-4170-250 Other/Office Equipment $0.00 $0.00 $0.00 -
10-4170-254 Veh Operation/Maint $0.00 $0.00 $0.00 -
10-4170-255 RSI Fuel $0.00 $0.00 $0.00 -
10-4170-283 Telephone - Cell $0.00 $0.00 $0.00 -
10-4170-284 Telephone - Land $0.00 $0.00 $0.00 -
10-4170-310 Professional Services $288,732.50 $113,763.17 $146,098.75 - 72,000.00 10-4170-311 Legal Services $0.00 $30.00 $0.00 -
10-4170-315 Engineering $198,997.83 $112,136.91 $222,200.25 - 75,000.00 10-4170-330 Training $0.00 $0.00 $0.00 -
10-4170-510 Liability insurance $0.00 $0.00 $0.00 -
10-4170-629 Software Contract $0.00 $0.00 $0.00 -
10-4170-630 Other Contracts $0.00 $0.00 $0.00 - 5,000.00 10-4170-990 Operational Savings $0.00 $0.00 $0.00 -
4170 Total Planning 650,470.64 328,490.14 467,001.06 101,700.00 261,250.00 General Fund Services
ACCOUNT ID Description
2023 YTD Actual
(Audited)
2024 YTD Actual
(Audited)
2025 YTD Actual
(Unaudited)
2026 Adopted
Budget
2027 Proposed
Budget
10-4171-110 Regular Salaries $0.00 $0.00 $0.00 120,000.00 97,000.00 10-4171-120 Temporary/Part Time $0.00 $6,448.00 $21,216.87 - 10-4171-132 Medicare $0.00 $78.86 $306.79 1,800.00 1,450.00 10-4171-133 Cafeteria Plan $0.00 - 11,400.00
10-4171-134 Retirement $0.00 $0.00 $0.00 9,500.00 7,750.00 10-4171-135 Unemployment Ins $0.00 $0.00 $21.70 300.00 350.00 10-4171-210 Subscr/Books/Dues $2,000.00 $2,000.00 $2,000.00 - 10-4171-241 Office Supplies $0.00 $40.71 -$0.36 -
10-4171-254 Veh Operation/Maint $0.00 - 500.00
10-4171-310 Professional Services $67,669.25 $29,835.15 $0.00 - 17,500.00 10-4171-311 Legal Services $0.00 $0.00 $0.00 -
10-4171-496 Application Review $7,048.59 $0.00 $0.00 -
10-4171-620 Livescan Fees $0.00 $0.00 $128.00 -
10-4171-645 Cannabis Compliance $0.00 $0.00 $0.00 -
4171 Total Cannabis 76,717.84 38,402.72 23,673.00 131,600.00 135,950.00 10-4175-110 Regular Salaries $2,400.00 $2,550.00 $700.00 5,000.00 6,000.00 10-4175-132 Medicare $34.98 $37.11 $10.18 100.00 100.00 10-4175-136 Worker's Comp $0.00 $0.00 $0.00 -
10-4175-141 PARS - Admin Fee $0.00 $0.00 $0.00 -
10-4175-210 Subscr/Books/Dues $0.00 $0.00 $0.00 -
10-4175-230 Travel/Lodging/Reg $6,261.96 $5,458.18 $0.00 4,000.00 4,000.00 10-4175-241 Office Supplies $0.00 $0.00 $0.00 -
10-4175-330 Training $0.00 $0.00 $0.00 -
4175 Total Planning Comm 8,696.94 8,045.29 710.18 9,100.00 10,100.00 Police Enforcement
10-4212-110 Regular Salaries $1,347,283.72 $1,531,045.76 $1,400,332.51 1,566,700.00 1,616,000.00 10-4212-111 Straight Overtime $71,209.39 $34,445.11 $36,368.87 40,000.00 40,000.00 10-4212-112 Premium Overtime $195,098.40 $156,782.60 $215,304.46 250,000.00 250,000.00 10-4212-120 Temporary/Part Time $0.00 $0.00 -
10-4212-128 Cash-In-Lieu $3,643.51 $24,063.21 $10,237.27 11,000.00 11,000.00 10-4212-130 Recruiting $22,678.12 $6,701.50 $19,057.94 20,000.00 75,000.00 10-4212-131 Employment Fees $430.15 $0.00 $0.00 - -
10-4212-132 Medicare $26,004.10 $27,515.52 $26,869.13 22,800.00 23,000.00 10-4212-133 Cafeteria Plan $289,637.92 $223,234.30 $219,975.00 230,850.00 220,500.00 10-4212-134 Retirement $214,440.97 $249,205.22 $221,414.11 224,800.00 206,800.00 10-4212-135 Unemployment Ins $4,592.10 $3,317.69 $3,550.65 4,100.00 4,900.00 10-4212-136 Worker's Comp $173,496.78 $172,672.91 $0.00 - 10-4212-137 PERS Unfunded Liability $320,910.33 $439,282.00 $0.00 - 10-4212-140 Uniforms $20,599.16 $15,365.32 $13,844.13 18,600.00 13,600.00 10-4212-150 Vacation/Sick Buy Back $33,860.66 $154,913.44 $168,362.91 - 10-4212-170 COVID-19 $5,231.68 $0.00 $0.00
10-4212-210 Subscr/Books/Dues $7,712.46 $2,464.79 $2,669.15 2,800.00 3,000.00 10-4212-220 Advertising $0.00 $0.00 -
10-4212-230 Travel/Lodging/Reg $13,818.58 $13,969.72 $13,570.44 14,000.00 14,000.00 10-4212-235 Entertainment/Special Events $668.49 $505.66 $257.31 100.00 300.00 10-4212-241 Office Supplies $6,266.86 $6,266.32 $5,433.97 6,500.00 6,500.00 10-4212-245 Postage and Shipping $1,137.70 $324.00 $596.14 450.00 450.00 10-4212-250 Other/Office Equipment $200.53 $0.00 $0.00 - - 10-4212-254 Veh Operation/Maint $52,237.95 $41,025.20 $37,863.97 30,000.00 17,000.00 10-4212-255 RSI Fuel $55,912.46 $51,898.53 $52,528.40 51,000.00 39,000.00 10-4212-256 Equipment Operation/Maint $0.00 $0.00 -
10-4212-270 Bldg Operation/Maint $20,151.69 $9,132.53 $17,763.09 10,000.00 10,000.00 10-4212-281 Electricity $64,391.31 $66,746.06 $64,624.08 68,000.00 85,000.00 10-4212-282 Gas $10,935.84 $6,264.18 $6,375.70 6,000.00 6,000.00 10-4212-283 Telephone - Cell $0.00 $0.00
10-4212-284 Telephone - Land $19,127.68 $26,284.10 $28,158.54 27,000.00 27,000.00 10-4212-286 Communications Maint $23,419.11 $23,703.22 $23,094.20 25,000.00 27,000.00 10-4212-287 Water Service $1,080.00 $3,240.00 $3,240.00 3,500.00 3,500.00 10-4212-288 Sewer Services $89.28 $288.00 $236.16 300.00 300.00 10-4212-310 Professional Services $15,587.25 $22,625.29 $26,435.65 20,000.00 7,000.00 10-4212-311 Legal Services $7,919.15 $0.00 $1,050.00 -
10-4212-313 Litigation -$13,223.74 $0.00 $0.00
10-4212-330 Training $5,157.62 $0.00 $0.00 -
10-4212-450 Special Depart Supp $848.42 $426.08 $703.40 1,000.00 500.00 10-4212-451 Armory/Safety Equip & Supplies $22,928.22 $39,389.36 $31,752.19 30,000.00 30,000.00 10-4212-480 Chemicals/EMS Med Supp & Sup $1,374.13 $663.50 $828.37 1,000.00 1,000.00 10-4212-490 Holiday with Public Safety $1,424.48 $1,922.93 $1,419.50 10-4212-510 Liability Insurance $247,065.51 $181,944.36 $149,629.96 150,000.00 150,000.00 10-4212-610 Licenses & Permits $0.00 $560.00 $585.00 600.00 600.00 10-4212-621 Claims $2,186.76 $0.00 $5,177.56 -
10-4212-629 Software Contract $376.65 $37.50 $0.00
10-4212-630 Contracts $173,684.53 $193,286.10 $179,798.84 180,000.00 105,500.00 10-4212-632 Miscellaneous Expense $0.00 $0.00 -
General Fund Services
ACCOUNT ID Description
2023 YTD Actual
(Audited)
2024 YTD Actual
(Audited)
2025 YTD Actual
(Unaudited)
2026 Adopted
Budget
2027 Proposed
Budget
10-4212-633 Contracts $0.00 $0.00 -
10-4212-650 Police Grants $5,998.00 $10,945.26 -
10-4212-680 Legal Settlement -$6,000.00 $0.00 $0.00
10-4212-740 Purchase of Equipment $2,805.00 $23,060.00 $0.00 - 10-4212-745 Vehicle Purchase $0.00 $382,881.24 -
10-4212-810 Loan Payment $0.00 $0.00
10-4212-905 Operating Transfers In $0.00 -$1,122,418.72 $0.00 (575,800.00) 10-4212-911 PS Crime Stopper Reward $0.00 $25,000.00 $0.00 - 10-4212-999 Miscellaneous Expense $0.00 $0.00
4212 Total Police Enforcement 3,586,037.30 2,663,151.29 3,382,935.10 2,440,300.00 2,994,450.00 Records
10-4213-110 Regular Salaries 72,383.65 $68,582.60 $59,447.30 61,600.00 67,950.00 10-4213-111 Straight Overtime 620.00 $0.00 $194.48 400.00 10-4213-112 Premium Overtime 13.71 $365.42 $0.00 100.00 10-4213-130 Recruiting $4,034.00 $0.00 -
10-4213-132 Medicare 1,540.92 $1,321.14 $1,107.40 900.00 1,000.00 10-4213-133 Cafeteria Plan 33,000.00 $24,000.00 $18,000.00 18,000.00 18,000.00 10-4213-134 Retirement 5,717.30 $5,320.63 $4,677.69 4,900.00 5,400.00 10-4213-135 Unemployment Ins 331.81 $237.99 $240.62 300.00 350.00 10-4213-136 Worker's Comp 961.90 $2,152.48 $0.00 -
10-4213-137 PERS Unfunded Liability 463.78 $100.45 $0.00 - 10-4213-140 Uniforms 1,200.00 $875.40 $600.00 600.00 600.00 10-4213-150 Vacation/Sick Buy Back - $0.00 $0.00 -
10-4213-170 COVID-19 640.00 $0.00 $0.00 -
10-4213-210 Subscr/Books/Dues 50.00 $75.00 $75.00 100.00 100.00 10-4213-230 Travel/Lodging/Reg - $3,833.79 $0.00 4,000.00 4,000.00 10-4213-235 Entertainment/Special Events $0.00 $0.00 -
10-4213-241 Office Supplies 28.95 $0.00 $0.00 -
10-4213-242 Office Equip Lease Expense 4,797.80 $3,971.30 $2,951.69 3,500.00 3,000.00 10-4213-245 Postage and Shipping - $0.00 $0.00 -
10-4213-250 Other/Office Equipment 386.09 $0.00 $0.00 - 10-4213-255 RSI Fuel $0.00 $0.00 -
10-4213-310 Professional Services 725.24 $1,050.47 $2,695.67 2,000.00 1,700.00 10-4213-330 Training - $0.00 $0.00 -
10-4213-450 Special Depart Supp $0.00 $0.00 -
10-4213-610 Licenses & Permits 6,300.00 $6,300.00 $6,300.00 6,300.00 6,300.00 10-4213-620 Livescan Fees 2,806.00 $3,885.00 $3,383.00 2,800.00 2,800.00 10-4213-630 Contracts $1,447.64 $519.79 7,000.00 600.00 4213 Total Records 143,041.30 127,553.31 100,192.64 112,500.00 111,800.00 PS Dispatch
10-4215-110 Regular Salaries 221,395.77 $401,873.19 $392,479.53 393,400.00 441,500.00 10-4215-111 Straight Overtime 7,561.84 $7,554.52 $10,779.36 12,000.00 10-4215-112 Premium Overtime 56,461.62 $50,895.77 $30,077.33 35,000.00 10-4215-130 Recruiting 1,021.00 $0.00 $0.00 -
10-4215-131 Employment Fees $0.00 $0.00 -
10-4215-132 Medicare 4,934.63 $7,221.68 $7,167.34 5,800.00 6,450.00 10-4215-133 Cafeteria Plan 63,643.22 $77,757.30 $81,225.00 79,200.00 79,200.00 10-4215-134 Retirement 22,046.12 $35,685.98 $37,787.80 35,300.00 30,250.00 10-4215-135 Unemployment Ins 1,254.90 $1,428.01 $1,190.20 1,400.00 1,750.00 10-4215-136 Worker's Comp 3,099.30 $2,058.35 $0.00 -
10-4215-137 PERS Unfunded Liability 1,386.85 $385.75 $0.00 - 10-4215-140 Uniforms 3,000.00 $1,401.24 $3,600.00 3,000.00 3,000.00 10-4215-150 Vacation/Sick Buy Back 12,915.39 $6,464.58 $17,728.53 - 10-4215-170 COVID-19 3,529.76 $0.00 $0.00
10-4215-230 Travel/Lodging/Reg - $4,196.86 -$671.41 700.00 - 10-4215-235 Entertainment/Special Events $0.00 $0.00
10-4215-241 Office Supplies 330.82 -$29.04 $0.00 -
10-4215-243 Computer Purchase/Repair $0.00 $0.00
10-4215-250 Other/Office Equipment 536.24 $0.00 $696.05 1,500.00 500.00 10-4215-270 Bldg Operation/Maint $0.00 $0.00 -
10-4215-284 Telephone - Land 5,001.66 $5,071.14 $5,064.64 5,000.00 5,000.00 10-4215-286 Communications Maint 4,811.18 $4,827.03 $5,472.69 5,000.00 5,000.00 10-4215-310 Professional Services $0.00 $0.00 -
10-4215-330 Training $0.00 $0.00 -
10-4215-450 Special Depart Supp $0.00 $0.00
10-4215-610 Licenses & Permits - $0.00 $0.00
10-4215-630 Contracts $0.00 $0.00 -
4215 Total PS Dispatch 460,579.35 606,792.36 592,597.06 577,300.00 572,650.00 General Fund Services
ACCOUNT ID Description
2023 YTD Actual
(Audited)
2024 YTD Actual
(Audited)
2025 YTD Actual
(Unaudited)
2026 Adopted
Budget
2027 Proposed
Budget
Code Enforcement
10-4216-110 Regular Salaries 108,299.02 $93,423.50 $95,236.70 60,000.00 66,100.00 10-4216-111 Straight Overtime - $0.00 $54.90 -
10-4216-112 Premium Overtime 614.34 $387.67 $0.00 -
10-4216-128 Cash-In-Lieu 27.78 $4.05 $0.00 100.00 -
10-4216-130 Recruiting $275.00 $0.00 -
10-4216-131 Employment Fees $0.00 $0.00 -
10-4216-132 Medicare 1,992.56 $1,575.66 $1,676.42 900.00 1,000.00 10-4216-133 Cafeteria Plan 30,450.01 $30,000.00 $28,500.00 18,000.00 18,000.00 10-4216-134 Retirement 13,957.81 $8,155.57 $7,477.98 4,750.00 5,300.00 10-4216-135 Unemployment Ins 435.88 $662.48 $482.66 300.00 350.00 10-4216-136 Worker's Comp 3,659.27 $1,734.39 $0.00 -
10-4216-137 PERS Unfunded Liability 66,543.07 $54.31 $0.00 - 10-4216-140 Uniforms 1,800.00 $1,200.00 $600.00 600.00 600.00 10-4216-150 Vacation/Sick Buy Back 4,011.45 $82.22 $12,254.84 - 10-4216-170 COVID-19 $0.00 $0.00
10-4216-210 Subscr/Books/Dues 881.00 $560.46 $560.46 600.00 700.00 10-4216-220 Advertising - $0.00 $0.00 -
10-4216-230 Travel/Lodging/Reg 1,271.25 $1,629.32 $660.00 - 10-4216-241 Office Supplies 202.05 $195.29 $603.71 800.00 - 10-4216-245 Postage and Shipping - $0.00 $0.00 -
10-4216-250 Other/Office Equipment 436.32 $0.00 $0.00 - 10-4216-254 Veh Operation/Maint 3,106.72 $616.92 $1,550.19 1,500.00 600.00 10-4216-255 RSI Fuel 3,575.93 $5,141.02 $3,886.83 4,500.00 3,500.00 10-4216-283 Telephone - Cell (6.71) $0.00 $0.00
10-4216-284 Telephone - Land 1,334.61 $1,083.44 $1,263.18 1,400.00 1,100.00 10-4216-286 Communications Maint 775.84 $1,943.19 $1,772.72 1,800.00 2,100.00 10-4216-310 Professional Services 9,778.93 $14,774.40 $9,911.61 12,000.00 8,000.00 10-4216-311 Legal Services 35,550.86 $0.00 $0.00
10-4216-330 Training - $0.00 $0.00 -
10-4216-629 Software Contract 376.65 -$37.50 $0.00
10-4216-630 Other Contracts 3,808.50 $4,494.43 $4,696.87 4,800.00 6,500.00 10-4216-905 Operating Transfers In - $0.00 $0.00
4216 Total Code Enforcement 259,863.70 167,955.82 171,189.07 112,050.00 113,850.00 Animal Control
10-4217-110 Regular Salaries 39,434.06 $55,107.07 $60,772.32 81,700.00 71,100.00 10-4217-111 Straight Overtime 506.16 $2,142.40 $2,553.92 4,000.00 1,000.00 10-4217-112 Premium Overtime 2,622.66 $2,180.17 $7,868.86 8,000.00 7,000.00 10-4217-120 Temporary/Part Time 20,170.50 $23,312.00 $22,349.37 23,000.00 17,700.00 10-4217-128 Cash-In-Lieu $0.00 $1.81 - -
10-4217-130 Recruiting $1,093.00 $0.00 - -
10-4217-132 Medicare 1,030.94 $1,156.80 $1,348.38 1,200.00 1,300.00 10-4217-133 Cafeteria Plan 9,466.27 $10,450.00 $11,400.00 11,400.00 11,400.00 10-4217-134 Retirement 4,711.76 $8,993.65 $10,472.65 1,350.00 11,350.00 10-4217-135 Unemployment Ins 381.84 $714.02 $493.17 600.00 700.00 10-4217-136 Worker's Comp 10,909.53 $3,500.28 $0.00 -
10-4217-137 PERS Unfunded Liability 490.91 $35.60 $0.00 - 10-4217-140 Uniforms 600.00 $600.00 $600.00 600.00 600.00 10-4217-150 Vacation/Sick Buy Back 7,578.34 $0.00 $0.00 - 10-4217-210 Subscr/Books/Dues 350.00 $445.85 $380.00 500.00 600.00 10-4217-230 Travel/Lodging/Reg $3,211.46 $20.00 -
10-4217-241 Office Supplies 740.11 $291.88 $581.48 800.00 200.00 10-4217-250 Other/Office Equipment $0.00 $0.00 -
10-4217-254 Veh Operation/Maint 38.87 $1,411.94 $181.46 1,000.00 1,000.00 10-4217-255 RSI Fuel 1,797.50 $11,913.61 $5,847.01 5,500.00 5,500.00 10-4217-270 Bldg Operation/Maint 434.70 $2,640.70 $6,527.72 4,000.00 2,000.00 10-4217-281 Electricity 12,876.44 $13,542.46 $14,551.63 16,000.00 16,000.00 10-4217-282 Gas 5,193.88 $2,617.10 $2,392.31 2,300.00 2,700.00 10-4217-283 Telephone - Cell (805.41) $0.00 $0.00
10-4217-284 Telephone - Land 913.00 $3,926.59 $2,724.42 2,500.00 2,500.00 10-4217-286 Communications Maint 434.83 $480.14 $440.11 500.00 500.00 10-4217-287 Water Service 2,643.00 $3,661.00 $2,318.00 2,500.00 2,500.00 10-4217-288 Sewer Services 2,283.84 $3,090.24 $2,099.52 2,500.00 2,200.00 10-4217-310 Professional Services 16,108.88 $22,314.99 $17,216.02 25,000.00 20,000.00 10-4217-311 Legal Services $0.00 $0.00
10-4217-330 Training $0.00 $0.00
10-4217-450 Special Depart Supp 200.00 $0.00 $698.84 700.00 700.00 10-4217-480 Chemicals/EMS Med Supp & Sup 200.00 $0.00 $128.02 300.00 300.00 10-4217-630 Contracts 2,670.01 $2,612.26 $1,965.57 3,000.00 1,900.00 10-4217-650 Grant Expenses 6,976.14 $1,237.92 $787.65 6,000.00 10-4217-740 Purchase of Equipment $0.00 $0.00 -
4217 Total Animal Control 162,928.81 182,683.13 176,720.24 204,950.00 180,750.00 General Fund Services
ACCOUNT ID Description
2023 YTD Actual
(Audited)
2024 YTD Actual
(Audited)
2025 YTD Actual
(Unaudited)
2026 Adopted
Budget
2027 Proposed
Budget
Fire Suppression
10-4222-110 Regular Salaries 1,116,103.57 $1,793,105.28 $1,654,033.50 1,610,600.00 226,500.00 10-4222-111 Straight Overtime 26,232.40 $31,374.76 $28,293.76 30,000.00 10-4222-112 Premium Overtime 237,538.80 $323,271.02 $276,355.41 300,000.00 10-4222-120 Temporary/Part Time $0.00 $0.00 -
10-4222-128 Cash-In-Lieu 8,013.94 $38,108.14 $20,729.82 20,000.00 10-4222-130 Recruiting 1,078.00 $506.00 $1,233.25 2,000.00 10-4222-131 Employment Fees 143.87 $0.00 $0.00 -
10-4222-132 Medicare 21,718.32 $33,348.67 $30,665.67 23,400.00 10-4222-133 Cafeteria Plan 191,899.97 $210,797.00 $209,512.00 215,850.00 10-4222-134 Retirement 180,256.84 $282,870.41 $268,679.49 248,000.00 10-4222-135 Unemployment Ins 3,367.02 $3,599.73 $3,331.44 4,100.00 10-4222-136 Worker's Comp 165,963.31 $157,291.15 $0.00 - 10-4222-137 PERS Unfunded Liability 450,855.97 $372,031.18 $0.00 - 10-4222-140 Uniforms 18,200.00 $19,600.00 $21,000.00 20,550.00 925.00 10-4222-150 Vacation/Sick Buy Back 60,550.43 $125,034.57 $146,345.64 - 10-4222-170 COVID-19 $0.00 $0.00
10-4222-210 Subscr/Books/Dues 13,295.44 $13,958.04 $10,841.32 14,000.00 10-4222-220 Advertising - $214.50 $0.00 -
10-4222-230 Travel/Lodging/Reg 9,812.94 $13,765.38 $11,357.06 15,000.00 10-4222-235 Entertainment/Special Events - $56.99 $166.17 200.00 10-4222-241 Office Supplies 3,883.01 $3,249.35 $1,498.22 2,000.00 10-4222-245 Postage and Shipping 441.22 $109.45 $1,557.66 2,000.00 10-4222-250 Other/Office Equipment 1,336.81 $28.92 $0.00 - 10-4222-254 Veh Operation/Maint 48,842.51 $35,675.45 $72,048.11 55,000.00 10-4222-255 RSI Fuel 34,247.82 $38,105.47 $30,434.45 35,000.00 10-4222-256 Equipment Operation/Maint 3,630.40 $2,106.39 $2,106.39 2,400.00 10-4222-270 Bldg Operation/Maint 15,758.86 $7,011.33 $7,032.59 10,000.00 10-4222-281 Electricity 22,373.30 $22,282.85 $24,125.72 24,000.00 10-4222-282 Gas 8,855.34 $3,986.35 $3,832.42 4,000.00
10-4222-283 Telephone - Cell $0.00 $0.00
10-4222-284 Telephone - Land 10,307.92 $18,290.06 $19,715.96 18,000.00 10-4222-286 Communications Maint 16,953.61 $20,428.56 $17,790.48 20,000.00 10-4222-287 Water Service 2,970.00 $3,240.00 $3,240.00 3,500.00 10-4222-288 Sewer Services 336.96 $296.64 $270.72 400.00 10-4222-310 Professional Services 85,260.86 $85,862.90 $103,472.57 130,000.00 10-4222-311 Legal Services - $0.00 $0.00
10-4222-313 Litigation - $0.00 $0.00
10-4222-330 Training 8,844.03 $0.00 $100.00
10-4222-351 Fire Prevention 1,819.97 $0.00 $0.00
10-4222-353 CERT/Chaplain $0.00 $0.00
10-4222-450 Special Depart Supp 1,224.84 $0.00 $810.00
10-4222-451 Armory/Safety Equip & Supplies 9,755.85 $36,567.35 $13,856.83 18,000.00 10-4222-480 Chemicals/EMS Med Supp & Sup 34,581.15 $29,347.30 $37,151.12 35,000.00 10-4222-510 Liability Insurance 118,013.27 $19,346.14 $0.00 - 10-4222-610 Licenses & Permits 1,183.00 $309.00 $309.00 350.00 10-4222-630 Contracts 68,183.21 $72,247.71 $75,502.49 70,000.00 250,350.00 10-4222-650 Grant Expenses 20,703.14 $0.00 $0.00 -
10-4222-740 Purchase of Equipment - $0.00 $1,945.00 -
10-4222-745 Vehicle Purchase $0.00 $3,480,440.90
10-4222-750 Remodel Project $0.00 $0.00
10-4222-810 Loan Payment (79.07) $0.00 $0.00 -
10-4222-905 Operating Transfers In -$157,564.99 $0.00 (170,200.00) 10-4222-999 Miscellaneous Expense - $0.00 $0.00
4222 Total Fire Suppression 2,981,535.61 3,659,859.05 6,579,785.16 2,763,150.00 477,775.00 General Fund Services
ACCOUNT ID Description
2023 YTD Actual
(Audited)
2024 YTD Actual
(Audited)
2025 YTD Actual
(Unaudited)
2026 Adopted
Budget
2027 Proposed
Budget
Garage
10-4441-110 Regular Salaries $53,563.42 $56,895.09 $63,934.56 65,300.00 10-4441-112 Premium Overtime $1,014.10 $0.00 $582.27 -
10-4441-130 Recruiting $0.00 $0.00 $0.00 -
10-4441-131 Employment Fees $50.00 $120.25 $140.50 -
10-4441-132 Medicare $725.17 $921.03 $1,128.81 950.00
10-4441-133 Cafeteria Plan $17,981.82 $18,000.00 $18,750.00 18,000.00 10-4441-134 Retirement -$11,726.40 $4,283.14 $5,031.69 5,200.00 10-4441-135 Unemployment Ins $238.01 $235.24 $240.17 300.00 10-4441-136 Worker's Comp $0.00 $0.00 $0.00 -
10-4441-137 PERS Unfunded Liability $11,726.24 $0.00 $0.00 - 10-4441-140 Uniforms $217.18 $224.68 $0.00 -
10-4441-150 Vacation/Sick Buy Back $623.84 $3,757.68 $8,786.16 - 10-4441-170 COVID-19 $0.00 $0.00 $0.00 -
10-4441-210 Subscr/Books/Dues $0.00 $0.00 $0.00 -
10-4441-220 Advertising $0.00 $0.00 $0.00 -
10-4441-230 Travel/Lodging/Reg $0.00 $0.00 $0.00 -
10-4441-241 Office Supplies $183.29 $431.12 $77.89 -
10-4441-243 Computer Purchase/Repair $0.00 $0.00 $0.00 - 10-4441-250 Other/Office Equipment $52.55 $107.24 $0.00 - 10-4441-254 Veh Operation/Maint $2,212.80 $2,209.77 $3,463.86 - 10-4441-255 RSI Fuel $8,452.64 $4,375.31 $3,436.10 -
10-4441-256 Equipment Operation/Maint $728.16 $0.00 $0.00 - 10-4441-257 Hand Tools $573.34 $455.27 $320.00 -
10-4441-270 Bldg Operation/Maint $9,848.17 $404.08 $354.74 - 10-4441-282 Gas $0.00 $0.00 $0.00 -
10-4441-283 Telephone - Cell $0.00 $0.00 $0.00 -
10-4441-284 Telephone - Land $180.56 $692.12 $921.43 -
10-4441-286 Communications Maint $0.00 $0.00 $0.00 -
10-4441-287 Water Service $1,080.00 $1,080.00 $1,004.00 - 10-4441-230 Travel/Lodging/Reg $0.00 $0.00 $0.00 -
10-4441-415 Repair Subcontractors $0.00 $0.00 $0.00 -
10-4441-450 Special Depart Supp $5,198.65 $7,518.99 $2,955.95 - 10-4441-451 Armory/Safety Equip & Supplies $792.93 $1,431.72 $1,168.15 400.00 10-4441-480 Chemicals/EMS Med Supp & Sup $1,019.08 $2,761.02 $1,176.92 - 10-4441-610 Licenses & Permits $0.00 $0.00 $0.00 -
10-4441-630 Contracts $0.00 $0.00 $0.00 -
10-4441-720 Buildings $0.00 $0.00 $0.00 -
10-4441-740 Purchase of Equipment $0.00 $0.00 $0.00 -
10-4441-902 Transfers Expenses Out -$67,762.00 -$80,867.00 $0.00 (81,000.00) 4441 Total Garage 36,973.55 25,036.75 113,473.20 9,150.00 - 10-4560-110 Regular Salaries $1,450.00 $1,450.00 $150.00 2,000.00 4,800.00 10-4560-132 Medicare $21.13 $21.15 $2.19 100.00 100.00
10-4560-135 Unemployment Ins $5.15 $1.70 $0.00 100.00
10-4560-136 Worker's Comp $0.00 $0.00 $0.00 -
10-4560-141 PARS - Admin Fee $0.00 $0.00 $0.00 -
10-4560-230 Travel/Lodging/Reg $0.00 $0.00 $0.00 - 3,000.00 10-4560-241 Office Supplies $0.00 $0.00 $0.00 -
10-4560-330 Training $0.00 $0.00 $0.00 -
4560 Total Parks Comm 1,476.28 1,472.85 152.19 2,200.00 7,900.00 General Fund Services
ACCOUNT ID Description
2023 YTD Actual
(Audited)
2024 YTD Actual
(Audited)
2025 YTD Actual
(Unaudited)
2026 Adopted
Budget
2027 Proposed
Budget
10-4561-110 Regular Salaries $130,723.78 $190,317.85 $75,076.38 89,000.00 83,200.00 10-4561-111 Straight Overtime $685.60 $0.00 $0.00 -
10-4561-112 Premium Overtime $8,219.99 $7,690.58 $1,144.58 - 10-4561-120 Temporary/Part Time $89,246.70 $74,747.26 $21,254.07 - 17,000.00 10-4561-128 Cash-In-Lieu $19.85 $84.06 $0.83 -
10-4561-130 Recruiting $3,866.00 $2,359.00 $0.00 -
10-4561-131 Employment Fees $0.00 $0.00 $0.00 -
10-4561-132 Medicare $3,453.53 $4,483.55 $1,799.68 1,300.00 1,500.00 10-4561-133 Cafeteria Plan $31,623.85 $48,322.05 $24,100.00 18,000.00 18,000.00 10-4561-134 Retirement $10,450.48 $17,214.28 $5,894.35 5,700.00 8,000.00 10-4561-135 Unemployment Ins $2,911.45 $3,023.75 $575.70 600.00 700.00 10-4561-210 Subscr/Books/Dues $980.66 $1,222.81 $59.97 - 100.00 10-4561-220 Advertising $2,501.07 $1,774.70 $447.00 -
10-4561-230 Travel/Lodging/Reg $678.89 $811.57 $290.00 - 10-4561-235 Entertainment/Special Events $38,643.19 $13,238.78 $27.20 2,000.00 200.00 10-4561-241 Office Supplies $957.52 $1,078.55 $280.67 - 300.00 10-4561-250 Other/Office Equipment $0.00 $0.00 $0.00 -
10-4561-254 Veh Operation/Maint $162.10 $3,656.63 $2,071.01 - 500.00 10-4561-255 RSI Fuel $791.28 $3,702.77 $2,175.17 -
10-4561-270 Bldg Operation/Maint $19,158.14 $21,369.45 $7,292.47 - 9,000.00 10-4561-281 Electricity $54,557.74 $47,695.21 $45,213.19 - 50,000.00 10-4561-282 Gas $8,022.40 $5,317.97 $4,275.50 - 5,000.00 10-4561-283 Telephone - Cell $0.00 $0.00 $0.00 -
10-4561-284 Telephone - Land $4,483.07 $7,383.96 $8,371.86 - 7,000.00 10-4561-286 Communications Maint $1,123.19 $937.12 $858.38 - 900.00 10-4561-287 Water Service $10,632.00 $10,434.00 $10,445.00 - 10,000.00 10-4561-288 Sewer Services $2,436.48 $2,499.84 $3,104.64 - 3,000.00 10-4561-315 Engineering $20,055.00 $0.00 $0.00 - 1,000.00 10-4561-405 Park Maintenance $0.00 $0.00 $0.00 -
10-4561-408 Grounds $3,842.29 $13,996.03 $1,427.44 -
10-4561-429 Fireworks Show $0.00 $11,750.00 $0.00 - 25,000.00 10-4561-440 Special Purchases/Concessions $213.42 $380.27 $496.19 - 10-4561-450 Special Depart Supp $1,013.32 $1,307.02 $289.49 - 10-4561-451 Armory/Safety Equip & Supplies $1,007.58 $2,397.33 $800.00 - 10-4561-610 Licenses & Permits $1,711.90 $1,951.54 $0.00 - - 10-4561-630 Contracts $8,261.37 $8,464.70 $11,640.63 - 8,500.00 10-4561-650 Grant Expenses (P&R) $3,522.53 $0.00 $0.00 - 10-4561-730 Improvements $0.00 $0.00 $0.00 -
10-4561-740 Purchase of Equipment $0.00 $0.00 $0.00 -
10-4561-750 ARPA Project $0.00 $47,886.32 $936,098.30 1,759,836.00 923,607.36 10-4561-905 Operating Transfers In $0.00 $0.00 $0.00 (1,759,836.00) (923,607.36) 4561 Total Recreation Admin 465,956.37 557,498.95 1,165,509.70 116,600.00 248,900.00 10-4562-110 Regular Salaries $3,689.90 -$1,865.58 $0.00 - 10-4562-112 Premium Overtime $304.77 $727.51 $0.00 -
10-4562-120 Temporary/Part Time $6,199.38 $17,413.46 $4,459.80 3,500.00 25,000.00 10-4562-130 Recruiting $370.00 $381.00 $219.00 300.00 2,000.00 10-4562-132 Medicare $95.58 $270.49 $64.66 100.00 400.00 10-4562-134 Retirement $0.00 $0.00 $0.00 -
10-4562-135 Unemployment Ins $178.56 $291.41 $88.38 100.00 1,000.00 10-4562-136 Worker's Comp $0.00 $0.00 $0.00 -
10-4562-137 PERS Unfunded Liability $0.00 $0.00 $0.00 - 10-4562-140 Uniforms/Safety Equip $625.43 $5.35 $362.64 400.00 400.00 10-4562-270 Bldg Operation/Maint $1,656.84 $536.92 $2,800.00 - 8,000.00 10-4562-281 Electricity $1,592.86 $5,561.79 $2,983.28 2,000.00 2,000.00 10-4562-282 Gas $0.00 $0.00 $195.05 200.00
10-4562-286 Communications Maint $848.37 $936.28 $858.28 1,000.00 800.00 10-4562-287 Water Service $3,542.00 $3,861.00 $3,741.00 4,000.00 4,000.00 10-4562-288 Sewer Services $1,048.32 $1,690.56 $1,327.68 1,000.00 2,000.00 10-4562-310 Professional Services $0.00 $0.00 $0.00 -
10-4562-330 Training $997.50 $0.00 $0.00 -
10-4562-440 Special Purchases/Concessions $0.00 $687.38 $0.00 - 300.00 10-4562-450 Special Depart Supp $73.99 $45.69 $0.00 100.00 100.00 10-4562-480 Chemicals/EMS Med Supp & Sup $2,288.76 $6,285.52 $3,396.60 3,000.00 10-4562-610 Licenses & Permits $425.00 $445.00 $837.50 800.00 500.00 10-4562-630 Other Contracts $782.97 $1,704.93 $1,175.00 800.00 800.00 4562 Total Pool & Marina 24,720.23 38,978.71 22,508.87 17,300.00 47,300.00 General Fund Services
ACCOUNT ID Description
2023 YTD Actual
(Audited)
2024 YTD Actual
(Audited)
2025 YTD Actual
(Unaudited)
2026 Adopted
Budget
2027 Proposed
Budget
10-5117-110 Regular Salaries $137,101.35 $265,805.47 $242,754.31 228,000.00 250,200.00 10-5117-111 Straight Overtime $0.00 $489.72 $0.00 -
10-5117-112 Premium Overtime $2,639.13 $12,337.98 $229.26 300.00 10-5117-131 Employment Fees $0.00 $0.00 $0.00 -
10-5117-128 Cash-In-Lieu $0.00 $550.32 $0.00 -
10-5117-132 Medicare $2,230.06 $4,488.61 $3,844.53 3,300.00 3,400.00 10-5117-133 Cafeteria Plan $31,438.79 $47,866.52 $37,575.00 36,000.00 30,600.00 10-5117-134 Retirement $9,545.74 $20,154.79 $18,045.26 18,000.00 16,300.00 10-5117-135 Unemployment Ins $740.36 $714.01 $476.00 600.00 700.00 10-5117-136 Worker's Comp $13,260.99 $6,367.02 $0.00 3,200.00 3,500.00 10-5117-137 PERS Unfunded Liability $29,287.74 $215.43 $0.00 500.00 500.00 10-5117-140 Uniforms $266.31 $0.00 $0.00 -
10-5117-150 Vacation Buyback $3,466.53 $14,390.09 $23,814.00 - 10-5117-170 COVID-19 $462.33 $0.00 $0.00 -
10-5117-210 Subscr/Books/Dues $944.99 $2,029.64 $936.82 1,000.00 1,800.00 10-5117-220 Advertising $0.00 $0.00 $0.00 -
10-5117-230 Travel/Lodging/Reg $990.00 $1,720.94 $1,031.60 - 3,000.00 10-5117-235 Entertainment/Special Events $0.00 $0.00 $0.00 - 10-5117-241 Office Supplies $3,215.22 $2,150.07 $1,766.34 2,500.00 2,500.00 10-5117-245 Postage and Shipping $0.00 $0.00 $0.00 -
10-5117-250 Other/Office Equipment $1,240.48 $956.41 $0.00 500.00 200.00 10-5117-254 Veh Operation/Maint $1,566.84 $5,700.03 $3,038.60 5,000.00 300.00 10-5117-255 RSI Fuel $0.00 $0.00 $0.00 -
10-5117-256 Equipment Operation/Maint $0.00 $0.00 $0.00 - 10-5117-257 Hand Tools $44.92 $0.00 $0.00 100.00
10-5117-270 Bldg Operation/Maint $2,430.94 $1,187.50 $2,726.27 3,500.00 2,000.00 10-5117-284 Telephone - Land $7,946.26 $9,085.42 $8,812.70 8,500.00 8,000.00 10-5117-286 Communications Maint $2,945.12 $3,282.14 $3,973.27 5,000.00 5,000.00 10-5117-310 Professional Services $26,007.88 $0.00 $0.00 - 10-5117-311 Legal Services $0.00 $0.00 $0.00 -
10-5117-315 Engineering $10,851.34 $7,035.67 $0.00 -
10-5117-330 Training $351.71 $0.00 $0.00 -
10-5117-450 Special Depart Supp $0.00 $0.00 $0.00 -
10-5117-451 Armory/Safety Equip & Supplies $311.16 $323.30 $400.00 400.00 400.00 10-5117-510 Liability Insurance $278.79 $0.00 $0.00 -
10-5117-610 Licenses & Permits $0.00 $0.00 $0.00 -
10-5117-630 Other Contracts $1,817.50 $896.00 $1,152.00 1,500.00 1,200.00 10-5117-902 Transfer Expenses Out -$223,139.00 -$340,065.00 $0.00 (274,500.00) 5117 Total PW Admin 68,243.48 67,682.08 350,575.96 43,400.00 329,600.00 Total General Fund Expenses 19,985,079.36 14,215,201.25 19,724,188.17 11,018,000.00 13,166,175.00 Net Gain/(Loss) (12,900,023.91) (6,394,204.95) (10,031,151.23) (911,300.00) (1,748,175.00)