California City City Council
August 4, 2026

CITY OF CALIFORNIA CITY
August 4, 2026
Marquette Hawkins
MAYOR
Jim Creighton

MAYOR PRO TEM
Shawn Bradley
Della Clark
Ronald Smith

COUNCIL MEMBERS
Sean Grayson

CITY MANAGER
AGENDA

CITY COUNCIL/ HOUSING AUTHORITY/ SUCCESSOR AGENCY
SPECIAL MEETING TUESDAY, AUGUST 4, 2026 @ 5:00 PM

COUNCIL CHAMBERS
21000 HACIENDA BLVD., CALIFORNIA CITY, CA 93505 &

VIA ZOOM
If you need special assistance to participate in this meeting, contact the City Clerk at (760) 373-7140 or via email at [email protected]. We request a 24-hour notification prior to the meeting in order for the City to make reasonable arrangements to ensure accessibility. (28 CFR 35.102-35.104 American Disabilities Act Title II) Zoom instructions and notes:

Web Link: https://us06web.zoom.us/j/82424125440
Meeting ID:824 2412 5440
Passcode: 288834

1. Public can dial into the Zoom line:
a. One tap mobile: +16694449171,87254527178# US
b. Dial the following number: +1 564 217 2000 US

2. Comments
a. Public must join Zoom Webinar to comment
b. Keep your mic on Mute until you are requested to speak c. Use the “Raise your Hand” button to request to speak or, d. Send a chat request to the City Clerk for a request to speak, and the City Clerk will unmute you.
e. When requested to speak, state your name for the record f. Re-mute when your time to speak has ended

CITY OF CALIFORNIA CITY
August 4, 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 ** CLOSED SESSION 4:00 PM

CALL TO ORDER

ROLL CALL
Councilmembers: Bradley, Clark, Smith, Mayor Pro Tem Creighton, Mayor Hawkins

ADOPT THE AGENDA

PUBLIC COMMENT
Members of the public are welcome to address the City Council ONLY on those items listed on the Closed Session agenda. Each member of the public will be given (3) three minutes to speak

CLOSED SESSION
CS 1. CONFERENCE WITH LEGAL COUNSEL—ANTICIPATED LITIGATION Significant exposure to litigation pursuant to Government Code Section 54956.9(d)(2):

One case.

CS2. CONFERENCE WITH LEGAL COUNSEL
Pursuant to Government Code section 54956.9(b)(3)(B)
(contract proposal terms dispute)
CS 3. PUBLIC EMPLOYEE PERFORMANCE EVALUATION
Pursuant to Government Code Section 54957:

Title: City Manager

REPORT OUT OF CLOSED SESSION

CITY COUNCIL CONVENES TO REGULAR MEETING
SPECIAL MEETING 5:00 PM

CALL TO ORDER

PLEDGE OF ALLEGIANCE / INVOCATION
ROLL CALL –
Councilmembers: Bradley, Clark, Smith, Mayor Pro Tem Creighton, Mayor Hawkins

CITY OF CALIFORNIA CITY
August 4, 2026

CITY CLERK REPORTS/RECEIVED COMMUNICATIONS

CONTINUED BUSINESS
CB 1. Staff Report: Sean Grayson, City Manager
Kenny Cooper, Finance Manager
Subject: Budget Workshop: Fiscal Year 2026/27 Final Budget Development Recommendation: It is recommended that the City Council conduct the workshop, accept public input, provide any needed direction for budget development, and call for a public hearing to adopt the final budget on August 25, 2026

ADJOURNMENT
AFFIDAVIT OF POSTING- July 29, 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 24 hours prior to the meeting in compliance with the provisions of the Brown Act.

CB 1

COUNCIL AGENDA ITEM
August 4, 2026
TO: Mayor and City Council
FROM: Sean Grayson, City Manager
Kenny Cooper, Finance Manager
SUBJECT: Budget Workshop: Fiscal Year 2026/27 Final Budget Development
BACKGROUND/ DISCUSSION:

On June 23, 2026, the City Council adopted a Fiscal Year 2026/27 Preliminary Budget and the Gann Limit for the fiscal year. The preliminary budget authorized appropriations and expenditures at the preliminary budget levels until adoption of the final budget. The preliminary budget, as adopted, has been updated to reflect projected actuals from the previous fiscal year where possible for the budget workshop.

Updated Preliminary Budget
The attached updated preliminary budget is balanced and includes a general fund budget of $11,507,375 against $11,739,000 in revenues ($231,625 surplus) and an all-funds budget of $32,846,433 against $34,667,586 in revenues.
• All funds are presented in the updated preliminary budget. • A small litigation reserve of $400,000 has been created in the General Government budget • There are no changes in General Fund Reserve proposed in the updated preliminary budget.

The City Council restricted general fund reserves include:
o General Fund Reserves $3,000,000.00
o Fire Department Reserves $317,717.29
o Police Department Reserves $356,526.12
• There are no changes in authorized staffing levels with the updated preliminary budget The Community Services Officer with the Police Department remains funded but unfilled. The following positions are funded in the updated preliminary budget:
o 6 Elected Officials
o 10 Appointed Officials
o 63 Full-Time Employees
o 15 Part-Time Employees
o 3 Police Officer Reserves.

Format For the Budget Workshop
An Overview and Changes From Previous Fiscal Year presentation will be followed by presentations on the individual Departments/Programs/Funds, Per the direction of the City Council CB 1
public comment will be available for each Departments/Programs/Funds presentation in addition to comments and questions from the City Council. Presentations will be as follows:

General Fund
• City Council
• City Manager
• City Clerk
• Finance
• Treasurer
• Human Resources
• General Government
• Facilities
• Building
• Planning
• Cannabis
• Planning Commission
• Police Enforcement
• Police Records
• Police Dispatch
• Code Enforcement
• Animal Control
• Fire Suppression
• Garage
• Parks Commission
• Recreation Administration
• Pool & Marina
• Public Works Administration
Special Revenue Funds
• Housing
• OHV
• Aspen Mall
• General Fund Capital
• Restricted Fund
• SDI Fund
• Successor Agency
• Streets
o Includes Capital Projects
• TDS
Enterprise Funds
• Water
o Includes Capital Projects
• Sewer
o Includes Capital Projects
CB 1
• Airport
o Includes Capital Projects
• Dial-A-Ride
Capital Projects
The proposed capital projects are presented in the attached budget and will be presented by department including the location, project description, need for the project and the project’s proposed funding. It is planned that the capital projects as endorsed or modified at the workshop will be presented as a one-year Capital Improvement Program with the adoption of the final budget.

Final Budget Adoption
Staff will take any direction from the City Council and make the necessary adjustments to create a Draft Fiscal Year 2026/27 Final Budget. The draft final budget is schedule for adoption at the August 25, 2026, City Council meeting.

FISCAL IMPACT:

There is no fiscal impact with this workshop. There will be fiscal impact for any recommended changes which will be reported in the final budget adoption action.

RECOMMENDATION:

It is recommended that the City Council conduct the workshop, accept public input, provide any needed direction for budget development, and call for a public hearing to adopt the final budget on August 25, 202.

ATTACHMENTS:

1. Updated Preliminary Budget Fiscal Year 2026/27
General Fund Services
ACCOUNT ID Description
2024 YTD Actual
(Audited)
2025 YTD Actual
(Unaudited)
2026 Adopted
Budget
2027 Proposed
Budget
General Fund Revenues
10-3110 Property Tax $2,438,417.75 $1,523,807.63 3,100,000.00 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 $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 $549,152.58 $543,102.62 579,000.00 577,500.00 10-3145 Cannabis Cultivation Tax $281,268.87 $324,165.69 850,000.00 568,000.00 10-3150 Transient Occupancy Tax $70,750.99 $50,674.88 80,000.00 75,000.00 10-3160 Property Transfer Tax $67,154.21 $45,123.10 70,000.00 70,000.00 10-3175 Cannabis Non-Cultivation Tax $394,568.46 $355,979.10 400,000.00 436,000.00 10-3180 Cannabis Penalties & Interest $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 $102,943.53 $154,087.10 85,000.00 81,000.00 10-3211 DSA Fees $2,448.00 $5,408.85 2,900.00 2,800.00
10-3218 Permit Fee $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 $136,454.50 $510,030.00 280,000.00 260,000.00 10-3221 Building Permits $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 $886.00 $204.00 2,000.00 1,000.00
10-3313 Motor Vehicle License Fees $18,545.43 $23,679.10 23,000.00 25,000.00 10-3314 VLF In Lieu - Property Tax $1,126,636.08 $1,226,823.22 1,300,000.00 1,250,000.00 10-3318 Recycling Grant $0.00 $0.00 - 5,000.00
10-3414 Plan Check Fees $153,871.22 $812,572.17 150,000.00 300,000.00 10-3415 Maps & Publications $7.50 $26.75 - 100.00
10-3416 Encroachment Permit $37,012.00 $36,640.00 24,000.00 31,000.00 10-3418 Engineering Fees $37,249.59 $127,220.00 90,000.00 90,000.00 10-3421 Pool & Marina Fees $3,139.55 $2,202.83 3,000.00 - 10-3422 Swim Lessons $2,302.00 $29.00 2,000.00 -
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 $0.00 $0.00 - 1,000.00
10-3444 Admin Fee-Waste Management $66,974.60 $81,374.13 114,000.00 70,000.00 10-3445 Plan Check Reimb $54,724.50 $83,377.16 20,000.00 85,000.00 10-3511 Vehicle Code Fines $4,994.06 $3,895.04 - 6,000.00 10-3512 Court Fines/Penalties $1,611.58 $890.33 - 2,000.00 10-3522 Vehicle Impound Fees $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 $412.00 $520.00 500.00 500.00 10-3591 Trash Deposit Forfeiture $24,500.00 $0.00 25,000.00 25,000.00 10-3610 Recycling Event Revenue $6,194.50 $0.00 - -
10-3611 Fireworks Donations $0.00 $0.00 25,000.00 -
10-3612 Investment Earnings $133,124.14 $22,053.21 125,000.00 125,000.00 10-3621 Land Lease (Cell Towers) $13,524.33 $15,840.81 17,000.00 15,500.00 10-3624 Rental Income $5,127.25 $3,120.00 2,000.00 5,000.00 10-3628 Marina Concessions $387.95 $440.68 -
10-3630 Special Activities $3,745.00 $775.00 -
10-3631 Event Permits $1,000.00 $3,805.10 4,000.00 4,000.00 10-3635 Holiday Party $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 -
10-3675 Police Range Rental Fees 4,000.00
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 $18,432.63 $8,783.61 20,000.00 10,000.00 10-3684 Admin-Bldg Standards Fee $345.00 $552.20 600.00 600.00 10-3686 Admin-ROPS SA $75,001.00 $75,000.00 50,000.00 - General Fund Services
ACCOUNT ID Description
2024 YTD Actual
(Audited)
2025 YTD Actual
(Unaudited)
2026 Adopted
Budget
2027 Proposed
Budget
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 $3,499.91 $1,689.37 3,000.00 3,000.00 10-3691 Miscellaneous Revenue $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 $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 $0.00 -$20.00 - -
Total General Fund Revenues 7,416,698.05 9,693,036.94 10,092,700.00 11,739,000.00 General Fund Services
ACCOUNT ID Description
2024 YTD Actual
(Audited)
2025 YTD Actual
(Unaudited)
2026 Adopted
Budget
2027 Proposed
Budget
General Fund Expenses
10-4111-110 Regular Salaries $19,800.00 $21,500.00 20,400.00 20,500.00 10-4111-132 Medicare $287.10 $311.75 300.00 300.00
10-4111-134 Retirement $0.00 $0.00 -
10-4111-170 COVID-19 $0.00 $0.00 -
10-4111-210 Subscr/Books/Dues $0.00 $0.00 - 3,700.00
10-4111-220 Advertising $0.00 $0.00 -
10-4111-230 Travel/Lodging/Reg $2,829.13 $2,182.28 3,000.00 - 10-4111-241 Office Supplies $0.00 $0.00 -
10-4111-311 Legal Services $0.00 $0.00 -
4111 Total Council 22,916.23 23,994.03 23,700.00 24,500.00 10-4131-110 Regular Salaries $103,341.40 $116,033.69 190,000.00 196,000.00 10-4131-112 Premium Overtime $0.00 $0.00 -
10-4131-128 Cash-In-Lieu $0.00 $0.00 -
10-4131-130 Recruiting $462.00 $0.00 -
10-4131-132 Medicare $1,571.57 $1,564.19 2,800.00 2,800.00 10-4131-133 Cafeteria Plan $2,250.00 $6,640.00 11,400.00 24,000.00 10-4131-134 Retirement $2,883.77 $8,935.13 15,000.00 20,500.00 10-4131-135 Unemployment Ins $904.51 $346.71 300.00 350.00 10-4131-136 Worker's Comp $0.00 $0.00 -
10-4131-137 PERS Unfunded Liability $0.00 $0.00 -
10-4131-150 Vacation/Sick Buy Back $5,090.93 $0.00 -
10-4131-210 Subscr/Books/Dues $0.00 $0.00 200.00 250.00 10-4131-230 Travel/Lodging/Reg $2,946.68 $775.00 2,000.00 - 10-4131-254 Veh Operation/Maint $479.89 $1,697.67 300.00 500.00 10-4131-255 RSI Fuel $232.56 $1,470.01 500.00 5,000.00
10-4131-330 Training $0.00 $0.00 -
10-4131-902 Transfers Expenses Out -$69,301.00 $0.00 (129,000.00) (143,200.00) 4131 Total City Manager 50,862.31 137,462.40 93,500.00 106,200.00 10-4132-110 Regular Salaries $81,536.03 $44,274.88 19,950.00 164,500.00 10-4132-112 Premium Overtime $3,189.61 $130.36 -
10-4132-128 Cash-In-Lieu $0.00 $0.00 -
10-4132-130 Recruiting $360.56 $590.00 -
10-4132-132 Medicare $1,960.23 $703.36 300.00 2,400.00
10-4132-133 Cafeteria Plan $13,955.00 $5,790.00 - 12,600.00 10-4132-134 Retirement $7,063.45 $2,233.53 - 13,100.00
10-4132-135 Unemployment Ins $476.00 $64.53 300.00 350.00 10-4132-136 Worker's Comp $0.00 $0.00 -
10-4132-137 PERS Unfunded Liability $0.00 $0.00 -
10-4132-150 Vacation/Sick Buy Back $39,279.49 $2,828.76 - 10-4132-170 COVID-19 $0.00 $0.00 -
10-4132-210 Subscr/Books/Dues $16,513.71 $17,798.30 - 19,700.00 10-4132-220 Advertising $3,018.23 $1,361.84 - 1,000.00
10-4132-221 Municipal Code Codification $1,345.00 $1,936.67 - 2,500.00 10-4132-230 Travel/Lodging/Reg $0.00 $1,052.28 - -
10-4132-241 Office Supplies $405.46 $342.21 -
10-4132-250 Other/Office Equipment $0.00 $0.00 -
10-4132-311 Legal Services $0.00 $0.00 -
10-4132-330 Training $0.00 $0.00 -
10-4132-460 Election Expense $0.00 $15,927.26 - 40,000.00 4132 Total City Clerk 169,102.77 95,033.98 20,550.00 256,150.00 General Fund Services
ACCOUNT ID Description
2024 YTD Actual
(Audited)
2025 YTD Actual
(Unaudited)
2026 Adopted
Budget
2027 Proposed
Budget
10-4141-110 Regular Salaries $434,472.21 $498,951.92 678,000.00 545,500.00 10-4141-112 Premium Overtime $4,868.52 $232.46 500.00 500.00 10-4141-120 Temporary/Part Time $0.00 $0.00 -
10-4141-128 Cash-In-Lieu $713.75 $0.00 100.00
10-4141-130 Recruiting $57.00 $188.00 -
10-4141-132 Medicare $8,066.05 $8,555.01 9,800.00 7,800.00 10-4141-133 Cafeteria Plan $102,450.00 $96,253.33 102,000.00 90,600.00 10-4141-134 Retirement $32,704.30 $39,136.24 49,300.00 37,700.00 10-4141-135 Unemployment Ins $1,666.02 $1,439.27 2,000.00 2,100.00 10-4141-136 Worker's Comp $0.00 $0.00 -
10-4141-137 PERS Unfunded Liability $0.00 $0.00 -
10-4141-150 Vacation/Sick Buy Back $74,873.38 $59,080.05 - 10-4141-170 COVID-19 $0.00 $0.00 -
10-4141-210 Subscr/Books/Dues $0.00 $380.00 200.00 500.00 10-4141-230 Travel/Lodging/Reg $99.16 $119.70 300.00 150.00 10-4141-241 Office Supplies $0.00 $0.00 -
10-4141-250 Other/Office Equipment $0.00 $0.00 -
10-4141-310 Professional Services $111,439.00 $126,592.00 130,000.00 50,000.00 10-4141-312 Audit Fees $0.00 $0.00 -
10-4141-330 Training $0.00 $0.00 -
10-4141-902 Transfers Expenses Out -$340,047.00 $0.00 (295,000.00) (389,100.00) 4141 Total Finance 431,362.39 830,927.98 677,200.00 345,750.00 10-4143-110 Regular Salaries $6,000.00 $6,000.00 6,000.00 6,000.00 10-4143-132 Medicare $87.00 $87.00 100.00 100.00
10-4143-134 Retirement $460.80 $472.20 500.00 500.00
10-4143-136 Worker's Comp $0.00 $0.00 -
10-4143-137 PERS Unfunded Liability $0.00 $0.00 -
10-4143-210 Subscr/Books/Dues $0.00 $110.00 200.00 150.00 10-4143-230 Travel/Lodging/Reg $328.16 $317.20 500.00 400.00 4143 Total Treasurer 6,875.96 6,986.40 7,300.00 7,150.00 10-4145-110 Regular Salaries $182,803.84 $212,660.36 217,600.00 107,400.00 10-4145-112 Premium Overtime $0.00 $6.87 -
10-4145-120 Temporary/Part Time $0.00 $0.00 -
10-4145-130 Recruiting $142.00 $0.00 -
10-4145-131 Employment Fees $0.00 $0.00 -
10-4145-132 Medicare $2,672.92 $3,475.20 3,200.00 1,500.00 10-4145-133 Cafeteria Plan $33,402.43 $36,146.79 36,000.00 18,000.00 10-4145-134 Retirement $13,234.38 $16,491.74 17,150.00 8,200.00 10-4145-135 Unemployment Ins $714.00 $388.29 600.00 400.00 10-4145-136 Worker's Comp $0.00 $0.00 -
10-4145-137 PERS Unfunded Liability $0.00 $0.00 -
10-4145-150 Vacation/Sick Buy Back $3,541.23 $16,073.31 - 10-4145-170 COVID-19 $0.00 $0.00 -
10-4145-210 Subscr/Books/Dues $0.00 $580.00 600.00
10-4145-220 Advertising $1,050.00 $1,146.00 1,500.00 1,300.00 10-4145-230 Travel/Lodging/Reg $0.00 $453.25 500.00 1,000.00 10-4145-235 Entertainment/Special Events $308.44 $0.00 500.00 500.00 10-4145-241 Office Supplies $39.14 $0.00 -
10-4145-245 Postage and Shipping $0.00 $0.00 -
10-4145-310 Professional Services $6,775.00 $0.00 -
10-4145-401 Special Projects $0.00 $0.00 -
10-4145-420 Special Projects $0.00 $0.00 -
10-4145-902 Transfers Expenses Out -$45,554.00 $0.00 (76,000.00) (37,500.00) 4145 Total Human Resources 199,129.38 287,421.81 201,650.00 100,800.00 General Fund Services
ACCOUNT ID Description
2024 YTD Actual
(Audited)
2025 YTD Actual
(Unaudited)
2026 Adopted
Budget
2027 Proposed
Budget
10-4151-627 Chamber of Commerce Allocation $15,000.00 $15,000.00 - - 10-4151-641 Meals on Wheels Program $430.06 $154.92 600.00 - 10-4155-136 Worker's Comp $73,193.35 $699,728.25 222,350.00 160,600.00 10-4155-137 PERS Unfunded Liability $107,677.23 $1,657,389.00 1,287,000.00 1,411,050.00 10-4155-170 COVID-19 $0.00 $0.00 - -
10-4155-210 Subscr/Books/Dues $18,265.59 $22,421.27 19,000.00 22,000.00 10-4155-230 Travel/Lodging/Reg $111.22 $0.00 -
10-4155-241 Office Supplies $12,809.34 $8,464.20 10,000.00 10,000.00 10-4155-242 Office Equip Lease Expense $22,851.65 $11,990.20 13,000.00 10,000.00 10-4155-245 Postage and Shipping $5,209.73 $6,496.50 7,000.00 4,000.00 10-4155-250 Other/Office Equipment -$7.50 $0.00 1,000.00 2,000.00 10-4155-270 Bldg Operation/Maint $3,776.86 - -
10-4155-281 Electricity $25,213.48 $29,269.23 30,000.00 30,000.00 10-4155-282 Gas $355.08 $3,524.35 4,500.00 3,500.00
10-4155-283 Telephone - Cell $0.00 $0.00 -
10-4155-284 Telephone - Land $22,603.38 $23,192.30 - 26,000.00 10-4155-286 Communications Maint $26,730.09 $24,282.18 - 27,000.00 10-4155-287 Water Service $108,009.59 $116,243.00 - 82,000.00 10-4155-288 Sewer Services $129.60 $132.48 - 200.00
10-4155-310 Professional Services $106,014.29 $143,121.39 - 88,000.00 10-4155-311 Legal Services $2,071,032.19 $1,450,562.05 1,500,000.00 1,960,000.00 10-4155-312 Audit Fees $0.00 $96,000.00 - 45,000.00
10-4155-313 Litigation -$32,150.70 $0.00 - 400,000.00
10-4155-400 Records Management $3,353.99 $1,469.10 - -
10-4155-480 Chemicals/EMS Med Supp & Sup $442.15 $0.00 - 1,000.00 10-4155-495 Plastic Recycling Grant $0.00 $2,500.00 -
10-4155-510 Liability Insurance $134,586.19 $285,715.97 - 1,600,000.00 10-4155-620 Livescan Fees $0.00 $0.00 -
10-4155-629 Software Contract $0.00 $0.00 - -
10-4155-630 Contracts $198,766.65 $176,706.48 - 141,000.00 10-4155-643 CalPers Admin Fees $0.00 $2,242.81 - 700.00 10-4155-680 Legal Settlement $62,000.00 $10,000.00 5,000.00 5,000.00 10-4155-730 Improvements $0.00 $0.00 - -
10-4155-740 Purchase of Equipment $76,492.63 $3,799.45 6,000.00 5,000.00 10-4155-800 Penalties $0.00 $0.00 -
10-4155-904 Operating Transfers out $1,116,054.00 $0.00 - 226,825.00 10-4155-905 Operating Transfers In -$7,597.50 $0.00 -
10-4155-999 Miscellaneous Expense $32,563.64 $1,967.79 - 300.00 4155 Total General Government 4,200,139.42 4,796,149.78 3,105,450.00 6,261,175.00 10-4161-110 Regular Salaries $227,419.37 $43,689.22 8,500.00 4,000.00 10-4161-112 Premium Overtime $3,655.72 $0.00 -
10-4161-120 Temporary/Part Time $9,012.38 $0.00 -
10-4161-128 Cash-In-Lieu $71.79 $0.00 -
10-4161-130 Recruiting -$175.00 $0.00 - -
10-4161-131 Employment Fees $0.00 $0.00 -
10-4161-132 Medicare $3,742.21 $1,100.73 150.00 -
10-4161-133 Cafeteria Plan $68,525.00 $23,375.00 18,000.00 10-4161-134 Retirement $26,859.99 $4,763.47 700.00
10-4161-135 Unemployment Ins $952.39 $252.54 300.00 -
10-4161-254 Veh Operation/Maint $2,586.81 $0.00 -
10-4161-255 RSI Fuel $8,854.48 $856.85 -
10-4161-256 Equipment Operation/Maint $733.98 $0.00 -
10-4161-257 Hand Tools $1,016.52 $0.00 -
10-4161-270 Bldg Operation/Maint $4,176.25 $138.60 - -
10-4161-330 Training $0.00 $0.00 -
10-4161-408 Grounds $6,527.83 $0.00 -
10-4161-450 Special Depart Supp $24.20 $0.00 -
10-4161-451 Armory/Safety Equip & Supplies $2,113.57 $1,094.74 - - 10-4161-902 Transfers Expenses Out -$5,650.00 $0.00 -
4161 Total Facilities 360,447.49 75,271.15 27,650.00 4,000.00 General Fund Services
ACCOUNT ID Description
2024 YTD Actual
(Audited)
2025 YTD Actual
(Unaudited)
2026 Adopted
Budget
2027 Proposed
Budget
10-4168-110 Regular Salaries $149,092.33 $149,058.97 154,300.00 89,200.00 10-4168-111 Straight Overtime $66.40 $0.00 -
10-4168-112 Premium Overtime $1,366.01 $211.51 - 2,500.00 10-4168-120 Temporary/Part Time $0.00 $0.00 -
10-4168-128 Cash-In-Lieu $0.80 $0.00 -
10-4168-130 Recruiting $0.00 $0.00 -
10-4168-132 Medicare $2,144.58 $2,016.11 2,250.00 1,300.00 10-4168-133 Cafeteria Plan $31,775.00 $30,771.79 29,400.00 18,000.00 10-4168-134 Retirement $13,043.91 $11,730.90 12,150.00 5,900.00 10-4168-135 Unemployment Ins $595.02 $479.27 600.00 350.00 10-4168-136 Worker's Comp $0.00 $0.00 -
10-4168-137 PERS Unfunded Liability $0.00 $0.00 -
10-4168-140 Uniforms -$2,318.68 $0.00 -
10-4168-150 Vacation/Sick Buy Back $6,017.32 $1,000.51 - 10-4168-170 COVID-19 $0.00 $0.00 -
10-4168-210 Subscr/Books/Dues $4,288.80 $4,080.80 - -
10-4168-230 Travel/Lodging/Reg $3,698.54 $0.00 11,000.00 - 10-4168-241 Office Supplies $88.19 $34.30 -
10-4168-243 Computer Purchase/Repair $0.00 $0.00 -
10-4168-250 Other/Office Equipment $0.00 $0.00 -
10-4168-254 Veh Operation/Maint $545.96 $233.25 - 500.00 10-4168-255 RSI Fuel $771.58 $1,703.54 - 2,500.00
10-4168-257 Hand Tools $0.00 $0.00 -
10-4168-310 Professional Services $0.00 $0.00 -
10-4168-315 Engineering $88,380.67 $121,827.16 - 50,000.00 10-4168-330 Training $0.00 $0.00 -
10-4168-451 Armory/Safety Equip & Supplies $500.00 $400.00 - 400.00 10-4168-630 Other Contracts $0.00 $0.00 10,000.00
4168 Total Building 300,056.43 323,548.11 219,700.00 170,650.00 10-4170-110 Regular Salaries $71,021.85 $75,046.35 80,000.00 84,000.00 10-4170-112 Premium Overtime $351.43 $836.41 -
10-4170-120 Temporary/Part Time $0.00 $0.00 -
10-4170-128 Cash-In-Lieu $4.16 $0.00 -
10-4170-130 Recruiting $0.00 $0.00 -
10-4170-132 Medicare $1,060.86 $1,078.62 1,200.00 1,300.00 10-4170-133 Cafeteria Plan $14,400.00 $11,875.00 11,400.00 11,400.00 10-4170-134 Retirement $5,483.24 $5,881.68 6,300.00 6,700.00 10-4170-135 Unemployment Ins $237.99 $239.43 300.00 350.00 10-4170-136 Worker's Comp $0.00 $0.00 -
10-4170-137 PERS Unfunded Liability $0.00 $0.00 -
10-4170-150 Vacation/Sick Buy Back $727.79 $0.00 -
10-4170-170 COVID-19 $0.00 $0.00 -
10-4170-210 Subscr/Books/Dues $2,670.92 $2,670.92 - 2,500.00 10-4170-220 Advertising $6,601.82 $1,073.65 2,500.00 2,000.00 10-4170-230 Travel/Lodging/Reg $0.00 $0.00 -
10-4170-241 Office Supplies $0.00 $0.00 -
10-4170-250 Other/Office Equipment $0.00 $0.00 -
10-4170-310 Professional Services $113,763.17 $146,098.75 - 102,300.00 10-4170-315 Engineering $112,136.91 $222,200.25 - 75,000.00 10-4170-330 Training $0.00 $0.00 -
4170 Total Planning 328,460.14 467,001.06 101,700.00 285,550.00 General Fund Services
ACCOUNT ID Description
2024 YTD Actual
(Audited)
2025 YTD Actual
(Unaudited)
2026 Adopted
Budget
2027 Proposed
Budget
10-4171-110 Regular Salaries $0.00 $0.00 120,000.00 97,000.00 10-4171-120 Temporary/Part Time $6,448.00 $21,216.87 -
10-4171-132 Medicare $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 9,500.00 7,750.00
10-4171-135 Unemployment Ins $0.00 $21.70 300.00 350.00 10-4171-210 Subscr/Books/Dues $2,000.00 $2,000.00 -
10-4171-241 Office Supplies $40.71 -$0.36 - 2,000.00
10-4171-254 Veh Operation/Maint $0.00 - 500.00
10-4171-310 Professional Services $29,835.15 $0.00 -
4171 Total Cannabis 38,402.72 23,545.00 131,600.00 120,450.00 10-4175-110 Regular Salaries $2,550.00 $700.00 5,000.00 6,000.00 10-4175-132 Medicare $37.11 $10.18 100.00 100.00
10-4175-136 Worker's Comp $0.00 $0.00 -
10-4175-230 Travel/Lodging/Reg $5,458.18 $0.00 4,000.00 - 10-4175-241 Office Supplies $0.00 $0.00 -
10-4175-330 Training $0.00 $0.00 -
4175 Total Planning Comm 8,045.29 710.18 9,100.00 6,100.00 Police Enforcement
10-4212-110 Regular Salaries $1,531,045.76 $1,400,332.51 1,566,700.00 1,607,000.00 10-4212-111 Straight Overtime $34,445.11 $36,368.87 40,000.00 40,000.00 10-4212-112 Premium Overtime $156,782.60 $215,304.46 250,000.00 225,000.00 10-4212-120 Temporary/Part Time $0.00 $0.00 -
10-4212-128 Cash-In-Lieu $24,063.21 $10,237.27 11,000.00 11,000.00 10-4212-130 Recruiting $6,701.50 $19,057.94 20,000.00 20,000.00 10-4212-131 Employment Fees $0.00 $0.00 - -
10-4212-132 Medicare $27,515.52 $26,869.13 22,800.00 21,800.00 10-4212-133 Cafeteria Plan $223,234.30 $219,975.00 230,850.00 212,700.00 10-4212-134 Retirement $249,205.22 $221,414.11 224,800.00 206,800.00 10-4212-135 Unemployment Ins $3,317.69 $3,550.65 4,100.00 4,750.00 10-4212-136 Worker's Comp $172,672.91 $0.00 -
10-4212-137 PERS Unfunded Liability $439,282.00 $0.00 - 10-4212-140 Uniforms $15,365.32 $13,844.13 18,600.00 14,125.00 10-4212-150 Vacation/Sick Buy Back $154,913.44 $168,362.91 - 10-4212-170 COVID-19 $0.00 $0.00
10-4212-210 Subscr/Books/Dues $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 $13,969.72 $13,570.44 14,000.00 10,000.00 10-4212-235 Entertainment/Special Events $505.66 $257.31 100.00 300.00 10-4212-241 Office Supplies $6,266.32 $5,433.97 6,500.00 6,500.00 10-4212-245 Postage and Shipping $324.00 $596.14 450.00 450.00 10-4212-250 Other/Office Equipment $0.00 $0.00 - -
10-4212-254 Veh Operation/Maint $41,025.20 $37,863.97 30,000.00 17,000.00 10-4212-255 RSI Fuel $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 $9,132.53 $17,763.09 10,000.00 8,000.00 10-4212-281 Electricity $66,746.06 $64,624.08 68,000.00 80,000.00 10-4212-282 Gas $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 $26,284.10 $28,158.54 27,000.00 27,000.00 10-4212-286 Communications Maint $23,703.22 $23,094.20 25,000.00 27,000.00 10-4212-287 Water Service $3,240.00 $3,240.00 3,500.00 3,500.00 10-4212-288 Sewer Services $288.00 $236.16 300.00 300.00 10-4212-310 Professional Services $22,625.29 $26,435.65 20,000.00 7,000.00 10-4212-311 Legal Services $0.00 $1,050.00 -
10-4212-313 Litigation $0.00 $0.00
10-4212-330 Training $0.00 $0.00 -
10-4212-450 Special Depart Supp $426.08 $703.40 1,000.00 500.00 10-4212-451 Armory/Safety Equip & Supplies $39,389.36 $31,752.19 30,000.00 30,000.00 10-4212-480 Chemicals/EMS Med Supp & Sup $663.50 $828.37 1,000.00 1,000.00 10-4212-490 Holiday with Public Safety $1,922.93 $1,419.50 10-4212-510 Liability Insurance $181,944.36 $149,629.96 150,000.00 150,000.00 10-4212-610 Licenses & Permits $560.00 $585.00 600.00 600.00 10-4212-621 Claims $0.00 $5,177.56 -
General Fund Services
ACCOUNT ID Description
2024 YTD Actual
(Audited)
2025 YTD Actual
(Unaudited)
2026 Adopted
Budget
2027 Proposed
Budget
10-4212-629 Software Contract $37.50 $0.00
10-4212-630 Contracts $193,286.10 $179,798.84 180,000.00 95,500.00 10-4212-740 Purchase of Equipment $23,060.00 $0.00 -
10-4212-745 Vehicle Purchase $0.00 $382,881.24 -
10-4212-905 Operating Transfers In -$1,122,418.72 $0.00 (575,800.00) (603,000.00) 4212 Total Police Enforcement 2,632,153.29 3,371,989.84 2,440,300.00 2,272,825.00 Records
10-4213-110 Regular Salaries $68,582.60 $59,447.30 61,600.00 67,950.00 10-4213-111 Straight Overtime $0.00 $194.48 400.00
10-4213-112 Premium Overtime $365.42 $0.00 100.00
10-4213-130 Recruiting $4,034.00 $0.00 -
10-4213-132 Medicare $1,321.14 $1,107.40 900.00 1,000.00 10-4213-133 Cafeteria Plan $24,000.00 $18,000.00 18,000.00 18,000.00 10-4213-134 Retirement $5,320.63 $4,677.69 4,900.00 5,400.00 10-4213-135 Unemployment Ins $237.99 $240.62 300.00 350.00 10-4213-136 Worker's Comp $2,152.48 $0.00 -
10-4213-137 PERS Unfunded Liability $100.45 $0.00 -
10-4213-140 Uniforms $875.40 $600.00 600.00 600.00
10-4213-150 Vacation/Sick Buy Back $0.00 $0.00 -
10-4213-170 COVID-19 $0.00 $0.00 -
10-4213-210 Subscr/Books/Dues $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 $0.00 $0.00 -
10-4213-242 Office Equip Lease Expense $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 $0.00 $0.00 -
10-4213-255 RSI Fuel $0.00 $0.00 -
10-4213-310 Professional Services $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 10-4213-620 Livescan Fees $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 127,553.31 100,192.64 112,500.00 111,800.00 PS Dispatch
10-4215-110 Regular Salaries $401,873.19 $392,479.53 393,400.00 441,500.00 10-4215-111 Straight Overtime $7,554.52 $10,779.36 12,000.00 10-4215-112 Premium Overtime $50,895.77 $30,077.33 35,000.00 10-4215-130 Recruiting $0.00 $0.00 -
10-4215-131 Employment Fees $0.00 $0.00 -
10-4215-132 Medicare $7,221.68 $7,167.34 5,800.00 6,450.00 10-4215-133 Cafeteria Plan $77,757.30 $81,225.00 79,200.00 79,200.00 10-4215-134 Retirement $35,685.98 $37,787.80 35,300.00 30,250.00 10-4215-135 Unemployment Ins $1,428.01 $1,190.20 1,400.00 1,750.00 10-4215-136 Worker's Comp $2,058.35 $0.00 -
10-4215-137 PERS Unfunded Liability $385.75 $0.00 -
10-4215-140 Uniforms $1,401.24 $3,600.00 3,000.00 3,000.00 10-4215-150 Vacation/Sick Buy Back $6,464.58 $17,728.53 - 10-4215-170 COVID-19 $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 -$29.04 $0.00 -
10-4215-243 Computer Purchase/Repair $0.00 $0.00
10-4215-250 Other/Office Equipment $0.00 $696.05 1,500.00 500.00 10-4215-270 Bldg Operation/Maint $0.00 $0.00 -
10-4215-284 Telephone - Land $5,071.14 $5,064.64 5,000.00 5,000.00 10-4215-286 Communications Maint $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 606,792.36 592,597.06 577,300.00 572,650.00 General Fund Services
ACCOUNT ID Description
2024 YTD Actual
(Audited)
2025 YTD Actual
(Unaudited)
2026 Adopted
Budget
2027 Proposed
Budget
Code Enforcement
10-4216-110 Regular Salaries $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 $387.67 $0.00 -
10-4216-128 Cash-In-Lieu $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 $1,575.66 $1,676.42 900.00 1,000.00 10-4216-133 Cafeteria Plan $30,000.00 $28,500.00 18,000.00 18,000.00 10-4216-134 Retirement $8,155.57 $7,477.98 4,750.00 5,300.00 10-4216-135 Unemployment Ins $662.48 $482.66 300.00 350.00 10-4216-136 Worker's Comp $1,734.39 $0.00 -
10-4216-137 PERS Unfunded Liability $54.31 $0.00 -
10-4216-140 Uniforms $1,200.00 $600.00 600.00 600.00
10-4216-150 Vacation/Sick Buy Back $82.22 $12,254.84 -
10-4216-170 COVID-19 $0.00 $0.00
10-4216-210 Subscr/Books/Dues $560.46 $560.46 600.00 700.00 10-4216-220 Advertising $0.00 $0.00 -
10-4216-230 Travel/Lodging/Reg $1,629.32 $660.00 -
10-4216-241 Office Supplies $195.29 $603.71 800.00 -
10-4216-245 Postage and Shipping $0.00 $0.00 -
10-4216-250 Other/Office Equipment $0.00 $0.00 -
10-4216-254 Veh Operation/Maint $616.92 $1,550.19 1,500.00 600.00 10-4216-255 RSI Fuel $5,141.02 $3,886.83 4,500.00 3,500.00 10-4216-283 Telephone - Cell $0.00 $0.00
10-4216-284 Telephone - Land $1,083.44 $1,263.18 1,400.00 1,100.00 10-4216-286 Communications Maint $1,943.19 $1,772.72 1,800.00 2,100.00 10-4216-310 Professional Services $14,774.40 $9,911.61 12,000.00 8,000.00 10-4216-311 Legal Services $0.00 $0.00
10-4216-330 Training $0.00 $0.00 -
10-4216-629 Software Contract -$37.50 $0.00
10-4216-630 Other Contracts $4,494.43 $4,696.87 4,800.00 6,500.00 10-4216-905 Operating Transfers In $0.00 $0.00 (95,650.00) 4216 Total Code Enforcement 167,955.82 171,189.07 112,050.00 18,200.00 Animal Control
10-4217-110 Regular Salaries $55,107.07 $60,772.32 81,700.00 71,100.00 10-4217-111 Straight Overtime $2,142.40 $2,553.92 4,000.00 1,000.00 10-4217-112 Premium Overtime $2,180.17 $7,868.86 8,000.00 7,000.00 10-4217-120 Temporary/Part Time $23,312.00 $22,349.37 23,000.00 17,000.00 10-4217-128 Cash-In-Lieu $0.00 $1.81 - -
10-4217-130 Recruiting $1,093.00 $0.00 - -
10-4217-132 Medicare $1,156.80 $1,348.38 1,200.00 1,300.00 10-4217-133 Cafeteria Plan $10,450.00 $11,400.00 11,400.00 11,400.00 10-4217-134 Retirement $8,993.65 $10,472.65 1,350.00 11,350.00 10-4217-135 Unemployment Ins $714.02 $493.17 600.00 700.00 10-4217-136 Worker's Comp $3,500.28 $0.00 -
10-4217-137 PERS Unfunded Liability $35.60 $0.00 -
10-4217-140 Uniforms $600.00 $600.00 600.00 600.00
10-4217-150 Vacation/Sick Buy Back $0.00 $0.00 -
10-4217-210 Subscr/Books/Dues $445.85 $380.00 500.00 600.00 10-4217-230 Travel/Lodging/Reg $3,211.46 $20.00 -
10-4217-241 Office Supplies $291.88 $581.48 800.00 200.00 10-4217-250 Other/Office Equipment $0.00 $0.00 -
10-4217-254 Veh Operation/Maint $1,411.94 $181.46 1,000.00 1,000.00 10-4217-255 RSI Fuel $11,913.61 $5,847.01 5,500.00 5,500.00 10-4217-270 Bldg Operation/Maint $2,640.70 $6,527.72 4,000.00 2,000.00 10-4217-281 Electricity $13,542.46 $14,551.63 16,000.00 16,000.00 10-4217-282 Gas $2,617.10 $2,392.31 2,300.00 2,700.00
10-4217-283 Telephone - Cell $0.00 $0.00
10-4217-284 Telephone - Land $3,926.59 $2,724.42 2,500.00 2,500.00 10-4217-286 Communications Maint $480.14 $440.11 500.00 500.00 10-4217-287 Water Service $3,661.00 $2,318.00 2,500.00 2,500.00 10-4217-288 Sewer Services $3,090.24 $2,099.52 2,500.00 2,200.00 10-4217-310 Professional Services $22,314.99 $17,216.02 25,000.00 20,000.00 10-4217-450 Special Depart Supp $0.00 $698.84 700.00 700.00 10-4217-480 Chemicals/EMS Med Supp & Sup $0.00 $128.02 300.00 300.00 10-4217-630 Contracts $2,612.26 $1,965.57 3,000.00 1,900.00 10-4217-650 Grant Expenses $1,237.92 $787.65 6,000.00
10-4217-740 Purchase of Equipment $0.00 $0.00 -
4217 Total Animal Control 182,683.13 176,720.24 204,950.00 180,050.00 General Fund Services
ACCOUNT ID Description
2024 YTD Actual
(Audited)
2025 YTD Actual
(Unaudited)
2026 Adopted
Budget
2027 Proposed
Budget
Fire Suppression
10-4222-110 Regular Salaries $1,793,105.28 $1,654,033.50 1,610,600.00 112,800.00 10-4222-111 Straight Overtime $31,374.76 $28,293.76 30,000.00 10-4222-112 Premium Overtime $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 $38,108.14 $20,729.82 20,000.00 10-4222-130 Recruiting $506.00 $1,233.25 2,000.00
10-4222-131 Employment Fees $0.00 $0.00 -
10-4222-132 Medicare $33,348.67 $30,665.67 23,400.00 1,650.00 10-4222-133 Cafeteria Plan $210,797.00 $209,512.00 215,850.00 10,500.00 10-4222-134 Retirement $282,870.41 $268,679.49 248,000.00 28,900.00 10-4222-135 Unemployment Ins $3,599.73 $3,331.44 4,100.00 200.00 10-4222-136 Worker's Comp $157,291.15 $0.00 -
10-4222-137 PERS Unfunded Liability $372,031.18 $0.00 - 10-4222-140 Uniforms $19,600.00 $21,000.00 20,550.00 925.00 10-4222-630 Contracts $72,247.71 $75,502.49 70,000.00 250,350.00 10-4222-650 Grant Expenses $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 $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 3,180,586.06 6,071,722.73 2,374,300.00 405,325.00 10-4560-110 Regular Salaries $1,450.00 $150.00 2,000.00 4,800.00 10-4560-132 Medicare $21.15 $2.19 100.00 100.00
10-4560-135 Unemployment Ins $1.70 $0.00 100.00
10-4560-136 Worker's Comp $0.00 $0.00 -
4560 Total Parks Comm 1,472.85 152.19 2,200.00 4,900.00 General Fund Services
ACCOUNT ID Description
2024 YTD Actual
(Audited)
2025 YTD Actual
(Unaudited)
2026 Adopted
Budget
2027 Proposed
Budget
10-4561-110 Regular Salaries $190,317.85 $75,076.38 89,000.00 83,200.00 10-4561-111 Straight Overtime $0.00 $0.00 -
10-4561-112 Premium Overtime $7,690.58 $1,144.58 -
10-4561-120 Temporary/Part Time $74,747.26 $21,254.07 - 17,000.00 10-4561-128 Cash-In-Lieu $84.06 $0.83 -
10-4561-130 Recruiting $2,359.00 $0.00 -
10-4561-131 Employment Fees $0.00 $0.00 -
10-4561-132 Medicare $4,483.55 $1,799.68 1,300.00 1,500.00 10-4561-133 Cafeteria Plan $48,322.05 $24,100.00 18,000.00 18,000.00 10-4561-134 Retirement $17,214.28 $5,894.35 5,700.00 8,000.00 10-4561-135 Unemployment Ins $3,023.75 $575.70 600.00 700.00 10-4561-210 Subscr/Books/Dues $1,222.81 $59.97 - 100.00 10-4561-220 Advertising $1,774.70 $447.00 -
10-4561-230 Travel/Lodging/Reg $811.57 $290.00 -
10-4561-235 Entertainment/Special Events $13,238.78 $27.20 2,000.00 200.00 10-4561-241 Office Supplies $1,078.55 $280.67 - 300.00
10-4561-250 Other/Office Equipment $0.00 $0.00 -
10-4561-254 Veh Operation/Maint $3,656.63 $2,071.01 - 500.00 10-4561-255 RSI Fuel $3,702.77 $2,175.17 - 600.00
10-4561-270 Bldg Operation/Maint $21,369.45 $7,292.47 - 9,000.00 10-4561-281 Electricity $47,695.21 $45,213.19 - 50,000.00 10-4561-282 Gas $5,317.97 $4,275.50 - 5,000.00
10-4561-283 Telephone - Cell $0.00 $0.00 -
10-4561-284 Telephone - Land $7,383.96 $8,371.86 - 7,000.00 10-4561-286 Communications Maint $937.12 $858.38 - 900.00 10-4561-287 Water Service $10,434.00 $10,445.00 - 10,000.00 10-4561-288 Sewer Services $2,499.84 $3,104.64 - 3,000.00 10-4561-315 Engineering $0.00 $0.00 - 1,000.00
10-4561-405 Park Maintenance $0.00 $0.00 -
10-4561-408 Grounds $13,996.03 $1,427.44 -
10-4561-429 Fireworks Show $11,750.00 $0.00 - 25,000.00 10-4561-440 Special Purchases/Concessions $380.27 $496.19 - 10-4561-450 Special Depart Supp $1,307.02 $289.49 -
10-4561-451 Armory/Safety Equip & Supplies $2,397.33 $800.00 - 10-4561-610 Licenses & Permits $1,951.54 $0.00 - -
10-4561-630 Contracts $8,464.70 $11,640.63 - 8,500.00
10-4561-650 Grant Expenses (P&R) $0.00 $0.00 -
10-4561-730 Improvements $0.00 $0.00 -
10-4561-740 Purchase of Equipment $0.00 $0.00 -
10-4561-750 ARPA Project $47,886.32 $936,098.30 1,759,836.00 873,836.00 10-4561-905 Operating Transfers In $0.00 $0.00 (1,759,836.00) (873,836.00) 4561 Total Recreation Admin 557,498.95 1,165,509.70 116,600.00 249,500.00 10-4562-110 Regular Salaries -$1,865.58 $0.00 -
10-4562-112 Premium Overtime $727.51 $0.00 -
10-4562-120 Temporary/Part Time $17,413.46 $4,459.80 3,500.00 20,000.00 10-4562-130 Recruiting $381.00 $219.00 300.00 2,000.00
10-4562-132 Medicare $270.49 $64.66 100.00 300.00
10-4562-135 Unemployment Ins $291.41 $88.38 100.00 1,000.00 10-4562-136 Worker's Comp $0.00 $0.00 -
10-4562-140 Uniforms/Safety Equip $5.35 $362.64 400.00 400.00 10-4562-270 Bldg Operation/Maint $536.92 $2,800.00 - 8,000.00 10-4562-281 Electricity $5,561.79 $2,983.28 2,000.00 2,000.00 10-4562-286 Communications Maint $936.28 $858.28 1,000.00 800.00 10-4562-287 Water Service $3,861.00 $3,741.00 4,000.00 4,000.00 10-4562-288 Sewer Services $1,690.56 $1,327.68 1,000.00 2,000.00 10-4562-330 Training $0.00 $0.00 -
10-4562-440 Special Purchases/Concessions $687.38 $0.00 - 300.00 10-4562-450 Special Depart Supp $45.69 $0.00 100.00 100.00 10-4562-480 Chemicals/EMS Med Supp & Sup $6,285.52 $3,396.60 3,000.00 10-4562-610 Licenses & Permits $445.00 $837.50 800.00 500.00 10-4562-630 Other Contracts $1,704.93 $1,175.00 800.00 800.00 4562 Total Pool & Marina 38,978.71 22,313.82 17,100.00 42,200.00 General Fund Services
ACCOUNT ID Description
2024 YTD Actual
(Audited)
2025 YTD Actual
(Unaudited)
2026 Adopted
Budget
2027 Proposed
Budget
10-5117-110 Regular Salaries $265,805.47 $242,754.31 228,000.00 250,200.00 10-5117-111 Straight Overtime $489.72 $0.00 -
10-5117-112 Premium Overtime $12,337.98 $229.26 300.00
10-5117-128 Cash-In-Lieu $550.32 $0.00 - 100.00
10-5117-132 Medicare $4,488.61 $3,844.53 3,300.00 3,400.00 10-5117-133 Cafeteria Plan $47,866.52 $37,575.00 36,000.00 30,600.00 10-5117-134 Retirement $20,154.79 $18,045.26 18,000.00 16,300.00 10-5117-135 Unemployment Ins $714.01 $476.00 600.00 700.00 10-5117-136 Worker's Comp $6,367.02 $0.00 3,200.00 3,800.00 10-5117-137 PERS Unfunded Liability $215.43 $0.00 500.00 500.00 10-5117-140 Uniforms $0.00 $0.00 -
10-5117-150 Vacation Buyback $14,390.09 $23,814.00 -
10-5117-170 COVID-19 $0.00 $0.00 -
10-5117-210 Subscr/Books/Dues $2,029.64 $936.82 1,000.00 1,000.00 10-5117-230 Travel/Lodging/Reg $1,720.94 $1,031.60 - 1,000.00 10-5117-235 Entertainment/Special Events $0.00 $0.00 -
10-5117-241 Office Supplies $2,150.07 $1,766.34 2,500.00 2,500.00 10-5117-250 Other/Office Equipment $956.41 $0.00 500.00 100.00 10-5117-254 Veh Operation/Maint $5,700.03 $3,038.60 5,000.00 - 10-5117-255 RSI Fuel $0.00 $0.00 -
10-5117-257 Hand Tools $0.00 $0.00 100.00
10-5117-270 Bldg Operation/Maint $1,187.50 $2,726.27 3,500.00 2,000.00 10-5117-284 Telephone - Land $9,085.42 $8,812.70 8,500.00 8,000.00 10-5117-286 Communications Maint $3,282.14 $3,973.27 5,000.00 4,000.00 10-5117-310 Professional Services $0.00 $0.00 -
10-5117-311 Legal Services $0.00 $0.00 -
10-5117-315 Engineering $7,035.67 $0.00 -
10-5117-330 Training $0.00 $0.00 -
10-5117-451 Armory/Safety Equip & Supplies $323.30 $400.00 400.00 400.00 10-5117-510 Liability Insurance $0.00 $0.00 -
10-5117-610 Licenses & Permits $0.00 $0.00 -
10-5117-630 Other Contracts $896.00 $1,152.00 1,500.00 1,200.00 10-5117-902 Transfer Expenses Out -$340,065.00 $0.00 (282,750.00) (274,500.00) 5117 Total PW Admin 67,682.08 350,575.96 43,400.00 43,050.00 Total General Fund Expenses 13,679,157.09 19,091,015.13 10,619,800.00 11,588,975.00 Net Gain/(Loss) (6,262,459.04) (9,397,978.19) (527,100.00) 150,025.00

CITY OF CALIFORNIA CITY

SCHEDULE GENERAL FUND DEPARTMENTS
FISCAL YEARS 2023 - 2027
ACCOUNT ID Description 2024 YTD Actual
2025 YTD
Unaudited actual
2026 Adopted
Budget
2027 Proposed
Budget
10-3110 Property Tax $2,438,417.75 $1,523,807.63 $2,550,000.00 $3,100,000.00 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 $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 $549,152.58 $543,102.62 $577,500.00 $579,000.00 10-3145 Cannabis Cultivation Tax $281,268.87 $324,165.69 $568,000.00 $850,000.00 10-3150 Transient Occupancy Tax $70,750.99 $50,674.88 $75,000.00 $80,000.00 10-3160 Property Transfer Tax $67,154.21 $45,123.10 $70,000.00 $70,000.00 10-3175 Cannabis Non-Cultivation Tax $394,568.46 $355,979.10 $436,000.00 $400,000.00 10-3180 Cannabis Penalties & Interest $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 $102,943.53 $154,087.10 $81,000.00 $85,000.00 10-3211 DSA Fees $2,448.00 $5,408.85 $2,800.00 $2,900.00 10-3218 Permit Fee $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 $136,454.50 $510,030.00 $260,000.00 $280,000.00 10-3221 Building Permits $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 $886.00 $204.00 $1,000.00 $2,000.00 10-3313 Motor Vehicle License Fees $18,545.43 $23,679.10 $25,000.00 $23,000.00 10-3314 VLF In Lieu - Property Tax $1,126,636.08 $1,226,823.22 $1,250,000.00 $1,300,000.00 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
10-3334 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 $153,871.22 $812,572.17 $300,000.00 $150,000.00 10-3415 Maps & Publications $7.50 $26.75 $100.00 $0.00
10-3416 Encroachment Permit $37,012.00 $36,640.00 $31,000.00 $24,000.00 10-3418 Engineering Fees $37,249.59 $127,220.00 $90,000.00 $90,000.00 10-3421 Pool & Marina Fees $3,139.55 $2,202.83 $0.00 $3,000.00 10-3422 Swim Lessons $2,302.00 $29.00 $0.00 $2,000.00
10-3423 Arts Commission $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 $0.00 $0.00 $1,000.00 $0.00
10-3444 Admin Fee-Waste Management $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 2024 YTD Actual
2025 YTD
Unaudited actual
2026 Adopted
Budget
2027 Proposed
Budget
10-3445 Plan Check Reimb $54,724.50 $83,377.16 $85,000.00 $20,000.00 10-3511 Vehicle Code Fines $4,994.06 $3,895.04 $6,000.00 $0.00 10-3512 Court Fines/Penalties $1,611.58 $890.33 $2,000.00 $0.00 10-3522 Vehicle Impound Fees $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 $412.00 $520.00 $500.00 $500.00 10-3591 Trash Deposit Forfeiture $24,500.00 $0.00 $25,000.00 $25,000.00 10-3610 Recycling Event Revenue $6,194.50 $0.00 $0.00 $0.00 10-3611 Fireworks Donations $0.00 $0.00 $0.00 $25,000.00 10-3612 Investment Earnings $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
10-3621 Land Lease (Cell Towers) $13,524.33 $15,840.81 $15,500.00 $17,000.00 10-3622 Land Lease - Cell Tower Sales $0.00 $0.00 $0.00 $0.00 10-3623 Vending Commission $45.00 $0.00 $0.00 $0.00
10-3624 Rental Income $5,127.25 $3,120.00 $5,000.00 $2,000.00 10-3628 Marina Concessions $387.95 $440.68 $0.00 $0.00
10-3630 Special Activities $3,745.00 $775.00 $0.00 $0.00 10-3631 Event Permits $1,000.00 $3,805.10 $4,000.00 $4,000.00 10-3635 Holiday Party $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 10-3675 Police Range Rental Fees $0.00 $0.00 $0.00 $4,000.00 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 $18,432.63 $8,783.61 $10,000.00 $20,000.00 10-3684 Admin-Bldg Standards Fee $345.00 $552.20 $600.00 $600.00 10-3686 Admin-ROPS SA $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 $3,499.91 $1,689.37 $3,000.00 $3,000.00 10-3691 Miscellaneous Revenue $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 $9,601.81 $1,819.17 $10,000.00 $2,000.00 10-3975 Transfer from Sewer Fund $0.00 $0.00 $5,000.00 $0.00 10-3995 Cash Variance $0.00 -$20.00 $0.00 $0.00
18-XXXX Total Police Dept Revenues $3,316,451.90 $509,597.29 19-XXXX Total Fire Revenues $3,335,351.00 $4,470,073.69 Total GF Revenues 14,472,318.20 14,672,707.92 10,106,700.00 11,739,000.00

CITY OF CALIFORNIA CITY

SCHEDULE GENERAL FUND DEPARTMENTS
FISCAL YEARS 2023 - 2027
ACCOUNT ID Description 2024 YTD Actual
2025 YTD
Unaudited actual
2026 Adopted
Budget
2027 Proposed
Budget
4111 Total Council 22,916.23 23,994.03 23,700.00 24,500.00 4131 Total City Manager 51,248.92 137,462.40 93,500.00 106,200.00 4132 Total City Clerk 169,102.77 95,033.98 20,550.00 256,150.00 4141 Total Finance 431,427.01 830,927.98 677,200.00 345,750.00 4143 Total Treasurer 6,875.96 6,986.40 7,300.00 7,150.00 4145 Total Human Resources 199,129.38 287,421.81 201,650.00 100,800.00 4155 Total General Government 4,200,139.42 4,796,149.78 3,105,450.00 6,261,175.00 4161 Total Facilities 366,648.25 102,326.66 27,650.00 4,000.00 4168 Total Building 300,056.43 323,556.25 219,700.00 170,650.00 4170 Total Planning 328,490.14 467,001.06 101,700.00 290,550.00 4171 Total Cannabis 38,402.72 23,673.00 131,600.00 33,850.00 4175 Total Planning Comm 8,045.29 710.18 9,100.00 6,100.00 4212 Total Police Enforcement 2,663,151.29 3,382,935.10 2,440,300.00 2,272,825.00 4213 Total Records 127,553.31 100,192.64 112,500.00 111,800.00 4215 Total PS Dispatch 606,792.36 592,597.06 577,300.00 572,650.00 4216 Total Code Enforcement 167,955.82 171,189.07 112,050.00 18,200.00 4217 Total Animal Control 182,683.13 176,720.24 204,950.00 180,050.00 4222 Total Fire Suppression 3,659,859.05 6,579,785.16 2,763,150.00 405,325.00 4441 Total Garage 25,036.75 113,473.20 9,150.00 -
4560 Total Parks Comm 1,472.85 152.19 2,200.00 4,900.00 4561 Total Recreation Admin 580,764.17 1,175,475.83 116,600.00 249,500.00 4562 Total Pool & Marina 39,263.71 22,582.87 17,300.00 42,200.00 5117 Total PW Admin 67,682.08 350,575.96 43,400.00 43,050.00 Total GF Expenses 14,244,697.04 19,760,922.85 11,018,000.00 11,507,375.00 Net Gain/(Loss) (5,088,214.93) 227,621.16 (911,300.00) 231,625.00 Housing Authority
ACCOUNT ID Description
2023 YTD Actual
(Audited)
2024 YTD Actual
(Audited)
2025 YTD Actual
(Unaudited)
2026 Adopted
Budget
2027 Proposed
Budget
Housing Authority Revenues
74-3612 Investment Earnings $2,602.84 $11,479.24 $0.00 10,000.00 10,000.00 74-3624 Rental Income $405,818.58 $401,858.58 $422,050.57 433,000.00 433,000.00 74-3625 Storage/Utilities Income $13,200.00 $21,220.00 $22,820.00 24,000.00 24,000.00 74-3628 Internet Program Income $25,425.00 $43,964.50 $46,677.50 48,000.00 48,000.00 74-3632 Housing Donations $0.00 $0.00 $0.00
74-3691 Miscellaneous Revenue $51,902.53 $402.76 $584.99 1,000.00 2,500.00 74-3693 ROPS Housing Authority $0.00 $0.00 $0.00 - -
74-3871 Insurance Proceeds $0.00 $0.00 $0.00 - 857,400.00 Total Housing Authority Revenues 498,948.95 478,925.08 492,133.06 516,000.00 1,374,900.00 Housing Authority
ACCOUNT ID Description
2023 YTD Actual
(Audited)
2024 YTD Actual
(Audited)
2025 YTD Actual
(Unaudited)
2026 Adopted
Budget
2027 Proposed
Budget
Housing Authority Expenses
74-4632-110 Regular Salaries $66,038.76 $78,537.77 $85,077.65 87,000.00 96,000.00 74-4632-111 Straight Overtime $0.00 $0.00 $0.00 - -
74-4632-112 Premium Overtime $16,522.48 $3,175.95 $55.03 300.00 100.00 74-4632-120 Temporary/Part Time $0.00 $11,329.56 $19,136.36 21,050.00 20,300.00 74-4632-128 Cash-In-Lieu $40.46 $125.03 $0.00 - -
74-4632-130 Recruiting $673.00 $920.00 $0.00 - -
74-4632-131 Employment Fees $50.00 $0.00 $0.00 - -
74-4632-132 Medicare $1,156.42 $1,395.19 $1,596.98 1,600.00 1,700.00 74-4632-133 Cafeteria Plan $12,900.00 $19,767.95 $18,000.00 18,000.00 18,000.00 74-4632-134 Retirement $6,118.75 $6,007.34 $6,626.46 6,950.00 7,700.00 74-4632-135 Unemployment Ins $437.29 $514.70 $435.60 600.00 700.00 74-4632-136 Worker's Comp $4,335.31 $130.48 $0.00 300.00 400.00 74-4632-137 PERS Unfunded Liability $13,980.92 $64.08 $0.00 300.00 550.00 74-4632-140 Uniforms $0.00 $101.62 $205.54 200.00 200.00 74-4632-141 PARS - Admin Fee $0.00 $0.00 $0.00 - -
74-4632-150 Vacation/Sick Buy Back $0.00 $2,709.00 $7,147.20 74-4632-170 COVID-19 $221.13 $0.00 $0.00 - -
74-4632-230 Travel/Lodging/Reg $0.00 $448.23 $806.82 500.00 100.00 74-4632-235 Entertainment/Special Events $0.00 $0.00 $613.06 600.00 300.00 74-4632-241 Office Supplies $191.19 $3,004.75 $1,729.40 2,000.00 2,000.00 74-4632-243 Computer Purchase/Repair $0.00 $0.00 $0.00 - - 74-4632-244 Janitorial Supplies $0.00 $0.00 $0.00 - -
74-4632-254 Veh Operation/Maint $0.00 $0.00 $1,142.03 1,500.00 1,500.00 74-4632-255 RSI Fuel $0.00 $0.00 $767.35 1,000.00 1,400.00 74-4632-256 Equipment Operation/Maint $0.00 $0.00 $455.92 7,000.00 1,500.00 74-4632-270 Bldg Operation/Maint $16,441.90 $25,274.55 $36,440.42 35,000.00 47,800.00 74-4632-281 Electricity $8,537.37 $8,996.43 $12,102.38 14,000.00 14,000.00 74-4632-282 Gas $5,070.41 $3,499.60 $3,542.83 4,000.00 4,000.00 74-4632-284 Telephone - Land $1,046.99 $2,806.49 $2,120.21 2,500.00 2,500.00 74-4632-286 Communications Maint $65,041.06 $68,985.55 $59,161.18 65,000.00 65,000.00 74-4632-287 Water Service $16,498.32 $16,439.00 $18,070.55 19,000.00 18,000.00 74-4632-288 Sewer Services $14,152.68 $13,720.00 $11,552.08 13,000.00 14,000.00 74-4632-310 Professional Services $8,505.03 $16,559.50 $57,289.01 62,000.00 62,000.00 74-4632-451 Armory/Safety Equip & Supplies $200.00 $200.00 $0.00 200.00 200.00 74-4632-460 Dial-A-Ride Transportation $178.00 $310.50 $60.00 - - Housing Authority
ACCOUNT ID Description
2023 YTD Actual
(Audited)
2024 YTD Actual
(Audited)
2025 YTD Actual
(Unaudited)
2026 Adopted
Budget
2027 Proposed
Budget
74-4632-510 Liability Insurance $8,682.30 $0.00 $0.00 - - 74-4632-600 Housing Corp Expenses $0.00 $0.00 $0.00 - - 74-4632-614 Licenses & Permits $78,323.28 -$25,780.76 $18,517.46 21,000.00 21,000.00 74-4632-620 Miscellaneous Services $6,548.00 $51,552.15 $6,192.50 - 3,000.00 74-4632-630 Contracts $62,003.47 $56,596.37 $42,922.43 50,000.00 35,000.00 74-4632-632 Misc - Do not use - now 620 $0.00 $0.00 $0.00 - - 74-4632-634 Tenant Reimbursement - Service -$830.00 $0.00 $0.00 1,000.00 - 74-4632-730 Improvements $30,693.85 $46,070.56 $51,686.52 40,000.00 897,400.00 74-4632-740 Purchase of Equipment $1,175.46 $1,040.17 $915.84 - - 74-4632-903 Transfers Expenses In $39,954.00 $8,273.00 $0.00 9,500.00 6,150.00 74-4632-905 Operating Transfers In $0.00 $0.00 $0.00 - - Total Housing Authority Expenses 422,774.76 484,887.83 464,368.81 485,100.00 1,342,500.00 Net Gain/(Loss) 14,061.12 56,150.32 27,764.25 30,900.00 32,400.00 OHV Grant Services
ACCOUNT ID Description
2024 YTD Actual
(Audited)
2025 YTD Actual
(Unaudited)
2026 Adopted
Budget
2027 Proposed
Budget
OHV Grants Revenues
16-3356 OHV Development Grant G23 $0.00 $0.00 186,650.00 186,650.00 16-3357 OHV Law Enforcement G24 $0.00 $0.00 25,300.00 - 16-3358 OHV Ground Operations G24 $0.00 $0.00 666,300.00 - 16-3359 OHV Education & Safety G24 $0.00 $0.00 114,400.00 - 16-3360 OHV Planning Grant G24 $0.00 $0.00 63,000.00 63,100.00 16-3361 OHV Law Enforcement G25 $0.00 26,300.00 29,900.00 16-3362 OHV Ground Operations G25 $0.00 706,100.00 705,000.00 16-3363 OHV Education & Safety G25 $0.00 65,100.00 65,000.00 16-3364 OHV Law Enforcement Grant G26 - 26,400.00
16-3365OHV Ground Operations Grant G26 - 877,700.00
16-3366OHV Education and Safety Grant G26 - 55,400.00
16-3612 Investment Earnings $0.00 $0.00 -
Total OHV Grants Revenues - - 1,853,150.00 2,009,150.00 OHV Grant Services
ACCOUNT ID Description
2024 YTD Actual
(Audited)
2025 YTD Actual
(Unaudited)
2026 Adopted
Budget
2027 Proposed
Budget
OHV Grants
16-4251-110 Regular Salaries $0.00 $1,302.90 9,000.00 7,000.00 16-4251-132 Medicare $0.00 $8.37
16-4251-134 Retirement $0.00 $165.34
16-4251-241 Office Supplies $0.00 $0.00 400.00 400.00
16-4251-255 RSI Fuel $0.00 $600.97 1,800.00 1,200.00
16-4251-270 Bldg Operation/Maint $0.00 $2,598.30 28,000.00 20,300.00 16-4251-315 Engineering $0.00 $0.00 20,000.00
16-4251-450 Special Depart Supp $0.00 $0.00 28,000.00 28,000.00 16-4251-630 Contracts $0.00 $7,341.00 113,650.00 89,600.00 16-4252-112 Premium Overtime $0.00 $13,377.74 9,000.00
16-4252-132 Medicare $0.00 $182.61 300.00
16-4252-134 Retirement $0.00 $365.50 400.00
16-4252-135 Unemployment Ins $0.00 $152.67 300.00
16-4253-110 Regular Salaries $0.00 $255,371.48 142,000.00 16-4253-112 Premium Overtime $0.00 $26,652.04
16-4253-120 Temporary/Part Time $0.00 $41,983.51 24,000.00 16-4253-128 Cash-In-Lieu $0.00 $102.42
16-4253-132 Medicare $0.00 $5,213.50 1,000.00
16-4253-133 Cafeteria Plan $0.00 $55,475.00 22,000.00
16-4253-134 Retirement $0.00 $20,047.36 5,000.00
16-4253-135 Unemployment Ins $0.00 $2,299.93 1,000.00
16-4253-136 Worker's Comp $0.00 $0.00 4,000.00
16-4253-150 Vacation/Sick Buy Back $0.00 $21,362.47
16-4253-244 Janitorial Supplies $0.00 $1,803.88
16-4253-254 Veh Operation/Maint $0.00 $3,965.60 600.00
16-4253-255 RSI Fuel $0.00 $11,811.21 8,300.00
16-4253-270 Bldg Operation/Maint $0.00 $3,389.64 9,000.00 16-4253-281 Electricity $0.00 $8,876.22 5,300.00
16-4253-286 Communications Maint $0.00 $1,370.46 1,400.00 16-4253-287 Water Service $0.00 $3,131.64 2,400.00
16-4253-450 Special Depart Supp $0.00 $5,671.42 1,400.00 16-4253-451 Armory/Safety Equip & Supplies $0.00 $1,252.51 400.00 16-4253-630 Contracts $0.00 $1,586.93 200.00
16-4253-740 Purchase of Equipment $0.00 $87,080.53 2,300.00 OHV Grant Services
ACCOUNT ID Description
2024 YTD Actual
(Audited)
2025 YTD Actual
(Unaudited)
2026 Adopted
Budget
2027 Proposed
Budget
16-4254-110 Regular Salaries $0.00 $725.70 5,300.00
16-4254-111 Straight Overtime $0.00 $562.32
16-4254-112 Premium Overtime $0.00 $10,304.87 46,000.00 16-4254-120 Temporary/Part Time $0.00 $8,285.36 35,000.00 16-4254-132 Medicare $0.00 $279.70
16-4254-133 Cafeteria Plan $0.00 $0.00
16-4254-134 Retirement $0.00 $93.64
16-4254-135 Unemployment Ins $0.00 $176.63
16-4254-241 Office Supplies $0.00 $0.00 600.00
16-4254-254 Veh Operation/Maint $0.00 $0.00 1,500.00
16-4254-281 Electricity $0.00 $0.00 1,200.00
16-4254-287 Water Service $0.00 $0.00 600.00
16-4254-450 Special Depart Supp $0.00 $0.00
16-4254-451 Armory/Safety Equip & Supplies $0.00 $977.90 200.00 16-4254-480 Chemicals/EMS Med Supp & Suppl $0.00 $2,976.71 400.00 16-4254-630 Contracts $0.00 $3,085.00 1,200.00
16-4255-315 Engineering $0.00 $0.00 36,480.00
16-4255-630 Contracts $0.00 $0.00 63,100.00 -
16-4256-112 Premium Overtime $0.00 25,400.00 22,700.00
16-4256-120 Temporary/Part Time $0.00 800.00 200.00
16-4256-241 Office Supplies $0.00 100.00 100.00
16-4257-110 Regular Salaries $0.00 328,700.00 195,000.00 16-4257-111 Straight Overtime $0.00
16-4257-112 Premium Overtime $0.00 25,600.00 5,800.00
16-4257-120 Temporary/Part Time $0.00 62,600.00 30,400.00 16-4257-128 Cash-In-Lieu $0.00
16-4257-132 Medicare $0.00 23,000.00 19,600.00
16-4257-133 Cafeteria Plan $0.00 66,000.00 31,900.00
16-4257-134 Retirement $0.00
16-4257-135 Unemployment Ins $0.00 4,000.00 1,000.00
16-4257-136 Worker's Comp $0.00 5,000.00 5,000.00
16-4257-244 Janitorial Supplies $0.00 1,800.00 -
16-4257-254 Veh Operation/Maint $0.00 1,800.00 200.00
16-4257-255 RSI Fuel $0.00 16,800.00 7,450.00
16-4257-256 Equipment Operation/Maint $0.00
OHV Grant Services
ACCOUNT ID Description
2024 YTD Actual
(Audited)
2025 YTD Actual
(Unaudited)
2026 Adopted
Budget
2027 Proposed
Budget
16-4257-270 Bldg Operation/Maint $0.00 7,800.00 6,900.00 16-4257-281 Electricity $0.00 13,200.00 10,750.00
16-4257-286 Communications Maint $0.00 4,400.00 1,600.00 16-4257-287 Water Service $0.00 5,200.00 1,450.00
16-4257-450 Special Depart Supp $0.00 27,600.00 6,200.00 16-4257-451 Armory/Safety Equip & Supplies $0.00 1,000.00 - 16-4257-630 Contracts $0.00 1,600.00 350.00
16-4257-740 Purchase of Equipment $0.00 110,000.00
16-4258-112 Premium Overtime $0.00 27,000.00 -
16-4258-120 Temporary/Part Time $0.00 26,500.00 3,000.00 16-4258-230 Travel/Reg/Training $0.00 1,000.00
16-4258-241 Office Supplies $0.00 600.00 600.00
16-4258-254 Veh Operation/Maint $0.00 1,000.00 1,000.00 16-4258-281 Electricity $0.00 600.00 600.00
16-4258-287 Water Service $0.00 600.00 600.00
16-4258-450 Special Depart Supp $0.00 - -
16-4258-451 Armory/Safety Equip & Supplies $0.00 1,800.00 1,800.00 16-4258-480 Chemicals/EMS Med Supp & Suppl $0.00 3,000.00 1,700.00 16-4258-630 Contracts $0.00 4,000.00 30,400.00
16-4259-112 Premium Overtime $0.00 25,100.00
16-4259-120 Temporary/Part Time $0.00 800.00
16-4259-241 Office Supplies $0.00 500.00
16-4260-110 Regular Salaries $0.00 420,000.00
16-4260-111 Straight Overtime
16-4260-112 Premium Overtime $0.00 49,000.00
16-4260-120 Temporary/Part Time $0.00 84,500.00
16-4260-128 Cash-In-Lieu
16-4260-132 Medicare $0.00 5,600.00
16-4260-133 Cafeteria Plan $0.00 88,200.00
16-4260-134 Retirement $0.00 20,000.00
16-4260-135 Unemployment Ins $0.00 4,000.00
16-4260-136 Worker's Comp $0.00 4,000.00
16-4260-241 Office Supplies $0.00 800.00
16-4260-244 Janitorial Supplies $0.00 2,000.00
16-4260-254 Veh Operation/Maint $0.00 2,700.00
OHV Grant Services
ACCOUNT ID Description
2024 YTD Actual
(Audited)
2025 YTD Actual
(Unaudited)
2026 Adopted
Budget
2027 Proposed
Budget
16-4260-255 RSI Fuel $0.00 17,400.00
16-4260-256 Equipment Operation/Maint $0.00 1,800.00
16-4260-270 Bldg Operation/Maint $0.00 9,700.00
16-4260-281 Electricity $0.00 13,200.00
16-4260-286 Communications Maint $0.00 2,700.00
16-4260-287 Water Service $0.00 5,200.00
16-4260-450 Special Depart Supp $0.00 22,800.00
16-4260-451 Armory/Safety Equip & Supplies $0.00 1,000.00 16-4260-630 Contracts $0.00 10,600.00
16-4260-740 Purchase of Equipment $0.00 113,300.00
16-4261-112 Premium Overtime $0.00 2,700.00
16-4261-120 Temporary/Part Time $0.00 18,500.00
16-4261-132 Medicare $0.00 200.00
16-4261-133 Cafeteria Plan
16-4261-134 Retirement $0.00 100.00
16-4261-135 Unemployment Ins $0.00 100.00
16-4261-230 Travel/Reg/Training
16-4261-241 Office Supplies $0.00 600.00
16-4261-254 Veh Operation/Maint $0.00 1,700.00
16-4261-281 Electricity $0.00 600.00
16-4261-287 Water Service $0.00 600.00
16-4261-450 Special Depart Supp
16-4261-451 Armory/Safety Equip & Supplies $0.00 1,800.00 16-4261-480 Chemicals/EMS Med Supp & Suppl $0.00 2,000.00 16-4261-630 Contracts $0.00 26,500.00
16-4261-740 Purchase of Equipment
Total OHV Grants Expenses - 612,010.98 1,374,750.00 1,549,580.00 Net Gain/(Loss) - (612,010.98) 478,400.00 459,570.00
OHV Permit Services
ACCOUNT ID Description
2023 YTD Actual
(Audited)
2024 YTD Actual
(Audited)
2025 YTD Actual
(Unaudited) 2026 Adopted Budget
2027 Proposed
Budget
OHV Permit Revenues
29-3612 Investment Earnings $3,039.43 $2,935.77 $0.00 3,000.00 3,000.00 29-3691 Miscellaneous Revenue $10,954.00 $15,189.43 $12,399.50 16,000.00 16,000.00 29-3692 Transient Lodging $300.00 $0.00 $0.00 - -
29-3694 OHV Donations $580.01 $996.00 $1,319.99 - -
29-3871 Insurance Proceeds $1,655.20 $0.00 - -
29-3992 Yearly RV Pass Fees $6,288.00 $7,810.00 $7,035.00 8,000.00 10,000.00 29-3993 One Time Water Fees $1,135.00 $1,342.00 $1,250.00 1,500.00 2,000.00 29-3994 One Time Dump Fees $1,055.00 $1,425.00 $1,760.00 1,800.00 2,000.00 29-3995 Camping Fees $5,425.00 $4,910.00 $8,245.00 6,000.00 7,000.00 29-3996 Shower Fees $2,670.50 $3,291.50 $3,406.50 3,500.00 3,500.00 29-3997 Special Event Fees $2,085.00 $2,065.00 $1,785.00 2,500.00 4,000.00 29-3998 Riding Permits $111,441.00 $109,975.00 $100,739.00 125,000.00 137,500.00 29-3999 Cash Variance -$150.00 -$156.00
Total OHV Permit Revenues 144,972.94 151,444.90 137,783.99 167,300.00 185,000.00 OHV Permit Services
ACCOUNT ID Description
2023 YTD Actual
(Audited)
2024 YTD Actual
(Audited)
2025 YTD Actual
(Unaudited) 2026 Adopted Budget
2027 Proposed
Budget
OHV Permit
29-4219-110 Regular Salaries $14,158.19 $6,772.42 $0.00 - - 29-4219-111 Straight Overtime $0.00 $0.00 $0.00 - -
29-4219-112 Premium Overtime $274.66 $313.30 $822.20 1,000.00 500.00 29-4219-120 Temporary/Part Time $12,093.53 $16,656.18 $16,808.23 18,200.00 18,350.00 29-4219-125 Bonus $0.00 $0.00 $0.00 - -
29-4219-128 Cash-In-Lieu $0.00 $214.43 $0.00 - -
29-4219-130 Recruiting $2,441.00 $3,454.00 $1,335.00 1,200.00 1,500.00 29-4219-131 Employment Fees $0.00 $0.00 $0.00
29-4219-132 Medicare $353.76 $367.55 $255.64 400.00 400.00 29-4219-133 Cafeteria Plan $3,065.46 $1,900.00 $0.00 - - 29-4219-134 Retirement $748.99 $574.17 $0.00 - -
29-4219-135 Unemployment Ins $217.71 $207.16 $325.63 300.00 500.00 29-4219-136 Worker's Comp $27,056.79 $18,647.39 $0.00 9,500.00 11,300.00 29-4219-137 PERS Unfunded Liability $2,298.04 $169.39 $0.00 300.00 300.00 29-4219-140 Uniforms $1,008.44 $1,126.81 $1,550.84 1,100.00 1,500.00 29-4219-150 Vacation/Sick Buy Back $0.00 $0.00 $0.00 - - 29-4219-170 COVID-19 $0.00 $0.00 $0.00 - -
29-4219-210 Subscr/Books/Dues $50.00 $0.00 $0.00 500.00 29-4219-220 Advertising $0.00 $1,500.00 $0.00 1,000.00 1,000.00 29-4219-230 Travel/Lodging/Reg $924.74 $764.26 $720.30 2,000.00 3,500.00 29-4219-241 Office Supplies $6,170.87 $4,854.76 $5,502.33 4,500.00 4,500.00 29-4219-243 Computer Purchase/Repair $0.00 $0.00 $0.00 - 2,500.00 29-4219-244 Janitorial Supplies $514.43 $227.06 $1,183.84 1,500.00 1,500.00 29-4219-245 Postage and Shipping $14.40 $14.10 $2.67 100.00 100.00 29-4219-250 Other/Office Equipment $1,312.47 $753.95 $716.28 500.00 3,000.00 29-4219-254 Veh Operation/Maint $3,955.14 $1,008.20 $3,986.54 3,000.00 6,000.00 29-4219-255 RSI Fuel $7,923.95 $1,904.88 $0.00 3,000.00 3,700.00 29-4219-256 Equipment Operation/Maint $10,253.00 $4,581.92 $10,515.69 6,000.00 8,000.00 29-4219-270 Bldg Operation/Maint $648.51 $1,331.17 $1,874.79 2,100.00 3,000.00 29-4219-281 Electricity $8,914.93 $20,796.63 $15,463.56 16,000.00 13,000.00 29-4219-283 Telephone - Cell $0.00 $0.00 $0.00 - -
29-4219-284 Telephone - Land $1,461.93 $2,883.00 $2,979.93 3,600.00 3,400.00 29-4219-286 Communications Maint $302.24 $0.00 $0.00 - 1,450.00 29-4219-287 Water Service $417.50 $1,620.00 $2,958.50 2,600.00 1,500.00 29-4219-288 Sewer Services $524.16 $538.56 $256.32 500.00 500.00 29-4219-310 Professional Services $7,292.32 $7,171.43 $8,313.31 7,000.00 3,000.00 29-4219-311 Legal Services $0.00 $0.00 $0.00 - -
29-4219-315 Engineering $0.00 $0.00 $0.00 - 10,000.00
29-4219-440 Special Purchases/Concessions $11,178.69 $11,000.77 $9,513.84 10,000.00 10,000.00 29-4219-450 Special Depart Supp $3,679.45 $1,834.65 $3,966.55 4,000.00 4,500.00 29-4219-451 Armory/Safety Equip & Supplies $2,725.85 $855.01 1,000.00 1,000.00 29-4219-480 Chemicals/EMS Med Supp & Sup $0.00 $0.00 $0.00 - - OHV Permit Services
ACCOUNT ID Description
2023 YTD Actual
(Audited)
2024 YTD Actual
(Audited)
2025 YTD Actual
(Unaudited) 2026 Adopted Budget
2027 Proposed
Budget
29-4219-510 Liability Insurance $318.62 $0.00 $0.00
29-4219-620 Miscellaneous Services $0.00 $12,429.24 $3,094.83 1,000.00 1,000.00 29-4219-630 Contracts $3,396.98 $11,270.00 $7,368.25 22,000.00 10,000.00 29-4219-730 Improvements $0.00 $0.00 $0.00 - -
29-4219-740 Purchase of Equipment $24,456.02 $0.00 $24,420.00 23,000.00 65,000.00 29-4219-745 Vehicle Purchase $0.00 $0.00 $0.00
29-4219-810 Loan Payment $0.00 $0.00 $0.00
29-4219-820 Interest Expense $0.00 $0.00 $0.00
29-4219-902 Transfers Expenses Out $0.00 $0.00 $0.00
29-4219-903 Transfers Expenses In $1,687.00 $1,967.00 $0.00 2,000.00 1,700.00 29-4219-905 Operating Transfers In $0.00 $0.00 $0.00
Total OHV Permit Expenses 159,113.92 141,580.23 124,790.08 148,400.00 197,700.00 Net Gain/(Loss) (14,140.98) 9,864.67 12,993.91 18,900.00 (12,700.00) Aspen Mall
ACCOUNT ID Description
2023 YTD Actual
(Audited)
2024 YTD Actual
(Audited)
2025 YTD Actual
(Unaudited)
2026 Adopted
Budget
2027 Proposed
Budget
71-3426 C/Y Assessments - - - - -
71-3445 Assessments 31,600.00 27,770.29 25,482.12 32,000.00 32,000.00 71-3612 Investment Earnings 300.00 3,967.82 - 3,000.00 4,000.00 71-3691 Miscellaneous Revenue - - - - -
71-3813 Transfer from General - - - - -
Total Aspen Revenues 31,900.00 31,738.11 25,482.12 35,000.00 36,000.00 71-7111-110 Regular Salaries - - - - -
71-7111-111 Straight Overtime - - - - -
71-7111-112 Premium Overtime - - - - -
71-7111-120 Temporary/Part Time - - - - -
71-7111-132 Medicare - - - - -
71-7111-133 Cafeteria Plan - - - - -
71-7111-134 Retirement - - - - -
71-7111-135 Unemployment Ins - - - - -
71-7111-136 Worker's Comp - - - - -
71-7111-137 PERS Unfunded Liability - - - - -
71-7111-141 PARS - Admin Fee - - - - -
71-7111-150 Vacation/Sick Buy Back - - - - -
71-7111-250 Other/Office Equipment - - - - -
71-7111-270 Bldg Operation/Maint - - - - 1,000.00
71-7111-281 Electricity 17,300.00 38,780.14 18,613.22 17,000.00 23,000.00 71-7111-287 Water Service 3,100.00 3,240.00 3,240.00 3,200.00 3,300.00 71-7111-311 Legal Services - - - - -
71-7111-630 Contracts 6,000.00
71-7111-630 Contracts-Willdan 5,400.00 4,673.55 5,023.16 5,400.00 5,000.00 71-7111-903 Transfers Expenses In 5,650.00 5,650.00 - 5,650.00 71-7111-905 Operating Transfers In - - - - -
Total Aspen Expenses 31,450.00 52,343.69 26,876.38 31,250.00 38,300.00 Net Gain/(Loss) 450.00 (20,605.58) (1,394.26) 3,750.00 (2,300.00) Capital Project
ACCOUNT ID Description
2024 YTD Actual
(Audited)
2025 YTD Actual
(Unaudited)
2026 Adopted
Budget
2027
Proposed
Budget
Capital Project Revenue
97-3994 EV Charging Station - Aspen Ml $90,659.31 $99,000.00 99,000.00 49,210.00 97-3996 CDBG - Balsitis Park $34,972.18 $369,000.00 -
Total Capital Project Funding 468,000.00 125,631.49 99,000.00 49,210.00 Capital Project Expenses
97-7001-753 CDBG - Balsitis Park $14,507.18 $355,000.00 - 97-7002-800 EV Charging Station - Aspen Ml $54,212.41 $28,000.00 21,700.00 Total Capital Project Expenses 383,000.00 68,719.59 21,700.00 - Net Gain/(Loss) 56,911.90 85,000.00 77,300.00 49,210.00 Housing Authority
ACCOUNT ID Description
2024 YTD Actual
(Audited)
2025 YTD Actual
(Unaudited)
2026 Adopted
Budget
2027 Proposed
Budget
Restrictive Fund Revenues
60-3310 Clean up Crew Grant $134,367.83 $375,279.89 375,000.00 391,900.00 60-3320 ARPA GRANT $0.00 $0.00 - -
60-3330 SB1383 Local Asst Grant Progrm $7,597.50 $0.00 - - 60-3340 Bellefield2/AES Donation $0.00 $2,700,000.00 - - 60-3612 Investment Earnings $66,183.16
Total Restrictive Fund Revenues 3,075,279.89 208,148.49 375,000.00 391,900.00 Restrictive Fund Expenses
60-6000-752 Community Benefit Fund $0.00 $944,906.37 1,700,000.00 199,100.00 60-6000-904a Operating Transfers out $141,965.33 $0.00 2,612,186.00 1,013,900.00 60-6000-904b Operating Transfers out $0.00 873,836.00
Total Restrictive Fund Expenses 944,906.37 141,965.33 4,312,186.00 2,086,836.00 Net Gain/(Loss) 66,183.16 2,130,373.52 (3,937,186.00) (1,694,936.00) SDI
ACCOUNT ID Description
2024 YTD Actual
(Audited)
2025 YTD Actual
(Unaudited)
2026 Adopted
Budget
2027 Proposed
Budget
SDI Fund Revenues
72-3612 Investment Earnings -$6,066,405.75
72-3614 Net change in investments' FMV $9,104,297.85
Total SDI Fund Revenues - 3,037,892.10 -
SDI Fund Expenses
72-7211-284 Telephone - Land $62.32 $694.22 800.00 800
72-7211-630 Contracts $30,877.33 $38,820.20 32,000.00 32000 Total SDI Fund Expenses 39,514.42 30,939.65 32,800.00 32,800.00 Net Gain/(Loss) 3,006,952.45 (39,514.42) (32,800.00) (32,800.00) Successor Agency
ACCOUNT ID Description
2023 YTD Actual
(Audited)
2024 YTD Actual
(Audited)
2025 YTD Actual
(Unaudited)
2026 Adopted
Budget
2027
Proposed
Budget
Successor Agency Fund Revenues
Total Successor Agency Fund Revenues - - - -
Successor Agency Fund Expenses
73-4631-903 Transfers Expenses In $22,940.00 $24,674.00 $32,777.00 25,000.00 25,800.00 Total Successor Agency Fund Expenses 24,674.00 22,940.00 32,777.00 25,000.00 25,800.00 Net Gain/(Loss) (22,940.00) (24,674.00) (32,777.00) (25,000.00) (25,800.00) Street Fund Services
ACCOUNT ID Description
2024 YTD Actual
(Audited)
2025 YTD Actual
(Unaudited)
2026 Adopted
Budget
2027 Proposed
Budget
27-3333 CUC Street Grant $0.00 $0.00
27-3352 Gas Tax-2103 $136,576.99 $132,093.73 130,000.00 130,000.00 27-3353 RMRA State Gas Tax $387,452.07 $373,878.81 400,000.00 400,000.00 27-3356 Gas Tax-2105 $91,081.77 $85,267.90 90,000.00 90,000.00 27-3357 Gas Tax-2106 $42,408.70 $40,460.64 44,000.00 44,000.00 27-3358 Gas Tax-2107 $127,287.09 $116,300.26 123,000.00 123,000.00 27-3359 Article 8 Funds (LTF) $495,791.00 $4,194,162.00 1,600,000.00 2,000,000.00 27-3612 Investment Earnings $0.00 $0.00 500.00 500.00
27-3691 Miscellaneous Revenue $2,230.99 $107.14 200.00 200.00 27-3693 AC Repair Fees $2,712.50 $2,812.50 5,000.00 -
27-3814 Special Tax Trfr for Streets $4,800.89 $909.58 1,500.00 1,500.00 Total Street Revenues 1,290,342.00 4,945,992.56 2,394,200.00 2,789,200.00 -
-
Street Fund Services
ACCOUNT ID Description
2024 YTD Actual
(Audited)
2025 YTD Actual
(Unaudited)
2026 Adopted
Budget
2027 Proposed
Budget
Street Maintenance -
27-4411-110 Regular Salaries $207,009.95 $183,997.75 80,500.00 88,600.00 27-4411-111 Straight Overtime $335.40 $0.00 100.00 100.00 27-4411-112 Premium Overtime $15,333.26 $17,416.65 1,000.00 0 27-4411-120 Temporary/Part Time $3,266.88 $2,826.25 - - 27-4411-128 Cash-In-Lieu $26.23 $0.00 100.00 100.00
27-4411-130 Recruiting $0.00 $0.00 - -
27-4411-131 Employment Fees $195.25 $100.00 100.00 100.00 27-4411-132 Medicare $3,616.96 $2,971.69 1,200.00 1,300.00 27-4411-133 Cafeteria Plan $55,150.00 $41,750.00 18,000.00 18,000.00 27-4411-134 Retirement $21,869.18 $21,205.85 14,000.00 15,500.00 27-4411-135 Unemployment Ins $952.02 $725.30 300.00 350.00 27-4411-136 Worker's Comp $23,187.22 $0.00 2,400.00 6,800.00 27-4411-137 PERS Unfunded Liability $55,008.97 $0.00 15,000.00 16,450.00 27-4411-140 Uniforms $550.98 $0.00 200.00 200.00
27-4411-150 Vacation/Sick Buy Back $18,898.18 $12,366.68 27-4411-170 COVID-19 $0.00 $0.00 - -
27-4411-210 Subscr/Books/Dues $1,000.00 $1,240.00 500.00 27-4411-220 Advertising $680.24 $3,259.47 1,000.00
27-4411-230 Travel/Lodging/Reg $1,370.65 $2,489.11 1,000.00 1,000.00 27-4411-240 Equipment Rental $0.00 $559.73 2,500.00
27-4411-241 Office Supplies $0.00 $127.59 - 500.00
27-4411-242 Office Equip Lease Expense $0.00 $0.00 -
27-4411-244 Janitorial Supplies $0.00 $0.00 -
27-4411-254 Veh Operation/Maint $3,188.86 $7,966.98 2,500.00 27-4411-255 RSI Fuel $29,634.40 $23,405.24 5,000.00
27-4411-256 Equipment Operation/Maint $11,335.30 $17,446.78 15,000.00 27-4411-257 Hand Tools $515.56 $506.96 500.00
27-4411-270 Bldg Operation/Maint $1,070.73 $2,339.34 500.00 27-4411-281 Electricity $113,251.48 $103,129.45 90,000.00 27-4411-282 Gas $0.00 $0.00
27-4411-284 Telephone - Cell $407.42 $560.47 500.00
27-4411-285 Propane $3,804.14 $4,149.88 500.00
27-4411-286 Communications Maint $0.00 $0.00
27-4411-287 Water Service $1,920.00 $1,844.00 500.00
27-4411-288 Sewer Services $0.00 $0.00
Street Fund Services
ACCOUNT ID Description
2024 YTD Actual
(Audited)
2025 YTD Actual
(Unaudited)
2026 Adopted
Budget
2027 Proposed
Budget
27-4411-310 Professional Services $4,780.00 $500.00
27-4411-315 Engineering $31,037.50 $60,485.00 50,000.00 27-4411-330 Training $0.00 $0.00
27-4411-411 Street Signs $2,991.34 $21,947.51 15,000.00 27-4411-415 Repair Subcontractors $0.00 $0.00
27-4411-450 Special Depart Supp $31,675.81 $33,612.79 26,000.00 27-4411-451 Armory/Safety Equip & Supplies $3,457.31 $3,069.55 400.00 500.00 27-4411-510 Liability Insurance $0.00 $0.00
27-4411-610 Licenses & Permits $0.00 $152.00 250.00
27-4411-621 Claims $0.00 $1,020.05
27-4411-630 Contracts $4,144.38 $633.56 10,000.00
27-4411-740 Purchase of Equipment $0.00 $0.00
27-4411-745 Vehicle Purchase $0.00 $0.00
27-4411-903 Transfers Expenses In $73,997.00 $0.00 46,350.00 58,950.00 27-4411-904 Operating Transfers out $0.00 $0.00
27-4411-905 Operating Transfers In $0.00 $0.00
Total Street Maintenance 725,662.60 573,805.63 180,650.00 428,700.00 Street Fund Services
ACCOUNT ID Description
2024 YTD Actual
(Audited)
2025 YTD Actual
(Unaudited)
2026 Adopted
Budget
2027 Proposed
Budget
-
Clean-Up Crew -
27-4413-110 Regular Salaries $88,035.31 $103,375.48 218,800.00 169,300.00 27-4413-112 Premium Overtime $28.89 $212.80 3000
27-4413-120 Temporary/Part Time $2,154.93 $3,085.97 0
27-4413-128 Cash-In-Lieu $2.02 $0.00 100.00 100.00
27-4413-131 Employment Fees $0.00 $125.00 300.00 300.00 27-4413-132 Medicare $1,323.13 $1,583.66 3,200.00 2,500.00 27-4413-133 Cafeteria Plan $22,801.19 $24,800.00 46,800.00 34,200.00 27-4413-134 Retirement $6,751.09 $8,345.73 12,100.00 13,500.00 27-4413-135 Unemployment Ins $475.99 $490.32 1,150.00 1,100.00 27-4413-136 Worker's Comp $522.52 $0.00 9,600.00 13,000.00 27-4413-137 PERS Unfunded Liability $37.41 $0.00 60,000.00 65,800.00 27-4413-140 Uniforms $203.23 $0.00 600.00 600.00
27-4413-210 Subscr/Books/Dues $0.00 $0.00 1,400.00 -
27-4413-230 Travel/Lodging/Reg $0.00 $0.00 6,000.00 15,000.00 27-4413-240 Equipment Rental $0.00 $206.04 5,000.00 15,000.00 27-4413-241 Office Supplies $0.00 $0.00 200.00 1,000.00 27-4413-254 Veh Operation/Maint $1,748.54 $6,022.54 15,000.00 15,000.00 27-4413-255 RSI Fuel $6,403.24 $11,395.74 40,000.00 15,000.00 27-4413-256 Equipment Operation/Maint $0.00 $2,724.71 20,000.00 25,000.00 27-4413-257 Hand Tools $0.00 $0.00 2,500.00 1,500.00
27-4413-270 Bldg Operation/Maint $0.00 $489.73 4,000.00 1,500.00 27-4413-284 Telephone $0.00 $0.00 1,000.00 1,500.00
27-4413-285 Propane $0.00 500.00
27-4413-287 Water Service $0.00 $0.00 - 1,500.00
27-4413-412 Roll Off Charges $3,443.72 $0.00 30,000.00 30,000.00 27-4413-450 Special Depart Supp $4.84 $37.86 36,000.00 26,000.00 27-4413-451 Armory/Safety Equip & Supplies $1,134.52 $1,128.94 5,000.00 2,000.00 27-4413-630 Contracts 25,000.00
27-4413-740 Purchase of Equipment $0.00 $0.00 250,000.00 250,000.00 27-4413-745 Vehicle Purchase -$854.00 $0.00 85,000.00 85,000.00 27-4413-905 Operating Transfers In -$134,367.83 $0.00 (852,350.00) (813,900.00) Total Clean-Up Crew (151.26) 164,024.52 1,400.00 -
-
Net Gain/(Loss) 564,830.66 4,208,162.41 2,212,150.00 2,360,500.00 Street Fund Services
ACCOUNT ID Description
2021 YTD Actual
(Audited)
2022 YTD Actual
(Audited)
2023 YTD Actual
(Audited)
2024 YTD Actual
(Audited)
2025 YTD Actual
(Unaudited)
2026 Adopted
Budget
2027 Proposed
Budget
94-3318 CML-College Station 5399-022 $13,024.05 $9,477.14 $0.00 $0.00 94-3322 HSIPSL - 5399 $45,980.00 -$720.00 $416,581.19 $0.00 94-3323 RSTPL - 5399-024 $0.00 $0.00 $0.00
94-3326 RSTPL 5399 $313,265.78 $73,056.04 $371,866.80 $2,571,156.24 $0.00 94-3349 RSTP Hac - CCB to Euc P2 $66,050.20 $7,863.64 $87,179.22 94-3350 20407 CMAQ Mendiburu Rd $0.00 $1,582,390.77 $393,200.00 $250,000.00 94-3351 19410 CMAQ Redwood Blvd $0.00 $185,588.90 847,000.00 350,700.00 94-3352 21420 HSIP Upgrade Ped Cross $0.00 $137,515.74 62,400.00 - 94-3353 23401 RSTP Hacienda Blvd Rehab $0.00 $257,481.34 434,200.00 - 94-3354 24411 CMAQ - CCB Shoulders $0.00 $26,320.41 2,741,300.00 2,687,200.00 94-3355 #25401 RSTP CCB - Hac to 94th $0.00 $0.00 402,000.00 406,800.00 94-3356 22405 TDA Art3 Hacienda Blvd $0.00 $170,538.00 - - 94-3357 25418 Bus Turnout at Yerba & CCB $0.00 $0.00 244,816.00 94-3358 #25410 TDA3 Hac - CCB to Euc $0.00 - - 347,750.00 94-3612 Investment Earnings $0.00 $0.00 $0.00
Total Street CIP Revenues 313,265.78 132,060.09 446,674.14 2,995,601.07 2,447,014.38 4,880,100.00 4,287,266.00 Street CIP
94-7000-722 SR2SL 5399 (020) $68,761.77 $0.00 $0.00 $0.00 94-7000-723 STPL 5399 (021) $775.00 $0.00 $0.00 $0.00
94-7000-724 HSIPL 5399 Wonder Type #13405 $339,054.66 $16,027.50 $0.00 $0.00 $0.00 94-7000-725 STPL 5399 #13408 $58,018.28 $33,100.00 $1,117.50 $58,701.65 $0.00 94-7000-726 CML 5399 (022) $350.00 $0.00 $0.00 $0.00
94-7000-733 Local Streets & Roads $26,505.50 $495,002.10 $22,102.50 $0.00 $0.00 94-7000-734 #20407 CMAQ Mend - Hac to Neu $27,665.00 $8,590.00 $2,950,504.83 $37,784.00 68,900.00 - 94-7000-744 STPL 5399 (026) $31,352.50 $0.00 $0.00 $0.00 94-7000-745 STPL 5399 (028) $487.50 $0.00 $0.00 $0.00
94-7000-747 RSTP Hac - S.Loop to Euc P1 $21,577.50 $0.00 $675.00 $0.00 94-7000-749 CMAQ Redwood Boulevard $6,665.00 $0.00 $0.00 $0.00 94-7000-751 RSTP Hac - CCB to Euc P3 $622,718.29 $11,456.00 $0.00 94-7000-752 Mendiburu Rd - Hacienda to Neu do not use $0.00 $0.00 $23,677.00 94-7000-753 #21420 HSIP CCB - Yerba & Neur $8,097.50 $483,031.60 $5,205.00 - - 94-7000-754 #23401 RSTP Hac - Manz to Red $23,180.00 $43,350.00 $1,194,663.09 - - 94-7000-755 #23403 Catalpa - 87th to 94th $534,067.53 $0.00 - - 94-7000-756 #22405 TDA3 Hac - S.Loop & Man $155,166.34 $220,504.50 - - 94-7000-757 #19410 CMAQ Redwd - Hac & 98th $14,262.50 $344,393.54 - - 94-7000-758 #24411 CMAQ CCB - Baron to Mav $0.00 $93,761.05 3,096,400.00 2,997,200.00 94-7000-759 #25401 RSTP CCB - Hac to 94th $0.00 $4,000.00 466,900.00 455,500.00 94-7000-760 #24406 Redwd - Graham to 88th $33,872.50 $414,955.00 - - 94-7000-761 #25413 Kenniston Street Rehab $0.00 $0.00 585,700.00 43,700.00 94-7000-762 #26401 Bus Turnout at Splash Park $0.00 $0.00 - 94-7000-763 #25418 Bus Turnout at Yerba & CCB $0.00 $0.00 58,900.00 94-7000-764 #25410 TDA3 Hac - CCB to Euc $0.00 - 347,750.00 94-7000-905 Operating Transfers In -$79,824.00 $0.00 $0.00 $0.00 94-7001-735 Pool House Renovation $0.00 $0.00 $0.00
Total Streets CIP Expenses 420,306.21 625,212.10 685,805.79 4,285,087.95 2,338,943.18 4,217,900.00 3,903,050.00 - -
Net Gain/(Loss) (107,040.43) (493,152.01) (239,131.65) (1,289,486.88) 108,071.20 662,200.00 384,216.00 Street Department FY 2026/27 CIP List
Project #1
• Project Name: SB1 - Redwood Boulevard and Conklin Boulevard Intersection, South Loop Boulevard and Hacienda Boulevard, and North Loop Boulevard and Poppy Boulevard Center Median Improvements.
• Project Type: Installing asphalt at the intersection of Redwood and Conklin. Installing raised medians at South Loop and Hacienda, and North Loop and Poppy. Also installing pedestrian safety features.
• Purpose: To improve the intersection, prevent city stop signs from being hit, and improve pedestrian safety.
• Cost: Not to exceed $430,000
• Funding Source: SB1 funded 100%.

Project #2
• Project Name: CMAQ - CCB Shoulders from Baron Boulevard to Maverick Street • Project Type: Installing 8’ of asphalt shoulder in both directions from Baron Boulevard to Maverick Street.
• Purpose: This project is to add 8’ of asphalt shoulders on both sides of CCB from Baron Boulevard to Maverick Street. This will improve safety when vehicles need to drive off of CCB for emergency situations. This will also reduce air pollution that is created when vehicles drive off CCB and onto the dirt shoulders in emergency situations. • Cost: Not to exceed 3.1 million
• Funding Source: CMAQ-funded at 88% and Local Match 12%.

Project #3
• Project Name: RSTP -CCB from Hacienda Boulevard to 94th Street • Project Type: Reconstruct and resurface the roadway and replace striping. • Purpose: To replace and repair the street, curb, and gutter from Hacienda Boulevard to 94th Street on CCB.
• Cost: Not to exceed $460,000
• Funding Source: RSTP-funded at 88% and Local Match 12%.

Project #4
• Project Name: RSTP North Loop Boulevard Rehabilitation from Poppy Boulevard to 90th Street
• Project Type: Rehabilitation of road surface and replacement of striping. • Purpose: To improve the road’s condition for vehicles that drive on it by grinding 3 inches of the roadway, removing excess material, repaving 3 inches of hot mix asphalt, striping, and adjusting utilities to the new grade.
• Cost: Not to exceed $512,000; most of these costs should be in the 2027-28 FY with mostly engineering costs in 2026-27 (approximately $54,000). • Funding Source: RSTP-funded at 88% and Local Match 12%.

Project #5
• Project Name: TIRCP City Corporation Yard EV Charging Station • Project Type: Installing a Premanufactured Building for future electric passenger vans and EV Charging Stations at the Public Works Yard.
• Purpose: To have EV Charging Stations for the new electric passenger vans in a premanufactured building. The building will add an extra layer of protection for the vans and the new infrastructure to prevent theft and vandalism. • Cost: Not to exceed $900,000
• Funding Source: SB 125 (TIRCP) funded 100%.

Project #6
• Project Name: TIRCP New Electric Passenger Vans
• Project Type: Purchase new electric passenger vans.
• Purpose: To switch from gas-fueled passenger vehicles to electric passenger vehicles.

To comply with state regulations and to reduce harmful emissions. • Cost: Not to exceed $70,000
• Funding Source: SB 125 (TIRCP) funded 100%.

Project #7
• Project Name: TIRCP New Bus Turnout and Bus Shelter at Splash Pad Parking Lot • Project Type: Installing a bus turnout and shelter at the new parking lot for the splash pad.
• Purpose: To create a new and safe bus stop for public transportation at the new skate park and splash pad.
• Cost: To Be Determined; might not have a financial impact until 2027-28 • Funding Source: SB 125 (TIRCP) funded 100%.

Project #8
• Project Name: TDA Hacienda Blvd. Pedestrian Improvements from Cal-City Blvd to Eucalyptus Dr.
• Project Type: Installing new sidewalk, C&G, ADA ramps and related pedestrian improvements
• Purpose: To create a new ADA path for pedestrians and improve street drainage • Cost: Engineer’s Estimate is $347,742
• Funding Source: TDA Article 3, funded 100%.

TDS Golf Course
ACCOUNT ID Description
2024 YTD Actual
(Audited)
2025 YTD Actual
(Unaudited) 2026 Adopted Budget 2027 Proposed Budget
TDS Fund Revenues
40-3460 TDS Green Fees $29,428.83 $23,803.94 25000 35,000 40-3461 TDS Cart Fees $55,392.76 $44,733.82 50000 55,000 40-3462 TDS Membership Fees $20,846.51 $14,578.06 17000 30,000 40-3621 Concessions $30,694.90 $16,657.21 20000 30,000
40-3691 Miscellaneous Revenue $985.81 $0.00 100 1,000
Total TDS Fund Revenues 137,348.81 99,773.03 112,100.00 151,000 TDS Golf Course
ACCOUNT ID Description
2024 YTD Actual
(Audited)
2025 YTD Actual
(Unaudited) 2026 Adopted Budget 2027 Proposed Budget
TDS Fund Expenses
40-4566-110 Regular Salaries $2,587.29 $0.00 0 -
40-4566-112 Premium Overtime $777.52 $358.88 0 -
40-4566-120 Temporary/Part Time $159,012.67 $109,893.79 82,500.00 86,300 40-4566-130 Recruiting $2,065.00 $0.00 0 -
40-4566-132 Medicare $2,208.28 $1,598.61 1,200.00 1,300 40-4566-135 Unemployment Ins $2,771.61 $1,638.62 1,400.00 1,800 40-4566-136 Worker's Comp $11,479.91 $0.00 5750 4,900
40-4566-137 PERS Unfunded Liability $12,576.53 $0.00 17000 18,000 40-4566-240 Equipment Rental $2,738.94 $34,038.60 35000 34,000 40-4566-241 Office Supplies $782.12 $601.97 800 800
40-4566-255 RSI Fuel $15,036.81 $6,918.83 10000 5,500
40-4566-256 Equipment Operation/Maint $13,553.72 $10,543.33 20000 7,000 40-4566-257 Hand Tools $258.43 $47.18 200 100
40-4566-270 Bldg Operation/Maint $1,164.82 $414.71 1200 1,300 40-4566-281 Electricity $9,900.38 $9,241.85 10000 7,000 40-4566-282 Gas $968.46 $180.46 500 1,200
40-4566-284 Telephone - Land $4,874.58 $5,254.21 6000 6,500 40-4566-286 Communications Maint $1,342.38 $1,503.16 1500 1,200 40-4566-287 Water Service $83,212.12 $119,817.25 175000 150,000 40-4566-288 Sewer Services $2,862.72 $1,630.08 2000 1,000 40-4566-310 Professional Services $4,631.05 $5,930.53 3000 24,500 40-4566-408 Grounds $20,303.54 $3,860.36 10000 3,000
40-4566-440 Special Purchases/Concessions $9,616.84 $2,910.39 7000 5,000 40-4566-451 Armory/Safety Equip & Supplies $618.54 $0.00 500 500 40-4566-630 Contracts $19,489.83 $9,704.22 19000 15,000 40-4566-730 Improvements $36,371.66 -$41,761.66 0 -
40-4566-750 ARPA Project $0.00 $36,371.66 0 -
40-4566-810 Loan Payment $31,600.16 $0.00 0 -
40-4566-820 Interest Expense $2,438.44 $0.00 0 -
40-4566-905 Operating Transfers In -$321,386.00 $0.00 (224,900) Total TDS Fund Expenses 320,697.03 133,858.35 409,550.00 151,000 Net Gain/(Loss) 3,490.46 (220,924.00) (297,450.00) -
Water Fund
ACCOUNT ID Description
2023 YTD Actual
(Audited)
2024 YTD Actual
(Audited)
2025 YTD Actual
(Unaudited)
2026 Adopted
Budget
2027 Proposed
Budget
51-3612 Investment Earnings 163,883.19 $146,882.29 $0.00 147,000.00 147,000.00 51-3691 Miscellaneous Revenue 14,977.77 $957.37 $870.00 1,000.00 1,000.00 51-3711 Residential Sales 2,732,281.65 $2,682,464.25 $2,732,524.38 2,900,000.00 2,700,000.00 51-3714 Commmercial Sales 1,141,479.51 $850,280.13 $868,958.31 1,100,000.00 880,000.00 51-3715 Turn On Fees 49,875.00 $45,301.67 $44,125.00 52,000.00 40,000.00 51-3716 Meter Installation 38,786.00 $64,516.00 $61,534.00 65,000.00 65,000.00 51-3717 Penalties - $25.00 $147,434.80 125,000.00 125,000.00 51-3726 Water Standby Charges - $0.00 $0.00 - -
51-3740 Water Impact Fees (1,223.58) $5,276.00 $0.00 - - 51-3817 Transfer From Water Cap Fund 2,704,081.00 $1,175,798.00 $0.00 - - 51-3994 Cash Variance (38.88) $100.00 $0.00 - -
Total Water Revenues 6,844,101.66 4,971,600.71 3,855,446.49 4,390,000.00 3,958,000.00 Water Fund
ACCOUNT ID Description
2023 YTD Actual
(Audited)
2024 YTD Actual
(Audited)
2025 YTD Actual
(Unaudited)
2026 Adopted
Budget
2027 Proposed
Budget
Transmission & Distribution
51-5115-110 Regular Salaries 940,789.63 $936,352.61 $669,059.69 663,100.00 651,500.00 51-5115-111 Straight Overtime 42,924.27 $43,078.75 $52,125.74 50,000.00 48,000.00 51-5115-112 Premium Overtime 203,412.22 $146,945.95 $209,956.29 200,000.00 178,000.00 51-5115-120 Temporary/Part Time - $0.00 $0.00 - -
51-5115-128 Cash-In-Lieu 2,269.66 $7,854.08 $1,636.39 3,000.00 1,500.00 51-5115-130 Recruiting 750.00 $38.00 $0.00 200.00 100.00 51-5115-131 Employment Fees 1,118.50 $435.75 $140.50 200.00 400.00 51-5115-132 Medicare 17,119.50 $15,785.07 $15,187.12 9,700.00 9,500.00 51-5115-133 Cafeteria Plan 246,264.82 $213,854.00 $151,725.00 133,200.00 124,200.00 51-5115-134 Retirement 147,006.33 $101,926.05 $77,381.36 77,300.00 75,700.00 51-5115-135 Unemployment Ins 3,734.84 $3,332.02 $2,155.39 2,600.00 2,800.00 51-5115-136 Worker's Comp 75,642.45 $95,763.03 $0.00 50,000.00 51,000.00 51-5115-137 PERS Unfunded Liability 282,813.54 $287,249.99 $0.00 395,000.00 433,150.00 51-5115-140 Uniforms 3,914.16 $0.00 $0.00 2,000.00 1,500.00 51-5115-150 Vacation/Sick Buy Back 32,312.06 $61,803.93 $177,191.53 51-5115-170 COVID-19 4,299.77 $0.00 $0.00 - -
51-5115-210 Subscr/Books/Dues 8,733.78 $13,534.63 $14,947.00 15,000.00 15,000.00 51-5115-220 Advertising 457.08 $604.91 $0.00 500.00 3,000.00 51-5115-230 Travel/Lodging/Reg - $10,276.94 $2,271.90 4,500.00 4,500.00 51-5115-235 Entertainment/Special Events - $0.00 $0.00 - - 51-5115-240 Equipment Rental - $17,182.69 $33,551.01 30,000.00 36,000.00 51-5115-241 Office Supplies 5,694.93 $6,291.61 $5,779.11 4,000.00 3,500.00 51-5115-242 Office Equip Lease Expense 3,899.57 $5,340.89 $3,674.64 3,200.00 - 51-5115-243 Computer Purchase/Repair - $0.00 $0.00 - -
51-5115-244 Janitorial Supplies - $0.00 $0.00 - -
51-5115-245 Postage and Shipping 199.81 $64.95 $4,637.79 5,000.00 28,700.00 51-5115-250 Other/Office Equipment 3,969.58 $0.00 $0.00 - - 51-5115-254 Veh Operation/Maint 25,298.95 $26,371.66 $22,738.09 27,000.00 25,000.00 51-5115-255 RSI Fuel 103,079.02 $83,553.97 $79,585.96 80,000.00 75,000.00 51-5115-256 Equipment Operation/Maint 30,122.03 $23,868.03 $25,053.74 75,000.00 170,200.00 51-5115-257 Hand Tools 15,985.97 -$325.96 $594.34 4,000.00 4,000.00 51-5115-269 Inventory 217,050.02 $152,754.27 $257,701.82 260,000.00 260,000.00 51-5115-270 Bldg Operation/Maint 5,240.26 $11,330.39 $14,362.68 15,000.00 30,000.00 51-5115-281 Electricity 573,773.16 $631,989.51 $615,281.44 650,000.00 650,000.00 51-5115-282 Gas 345.65 $823.81 $495.39 900.00 600.00
Water Fund
ACCOUNT ID Description
2023 YTD Actual
(Audited)
2024 YTD Actual
(Audited)
2025 YTD Actual
(Unaudited)
2026 Adopted
Budget
2027 Proposed
Budget
51-5115-283 Telephone - Cell - $0.00 $0.00 - -
51-5115-284 Telephone - Land 6,071.88 $8,284.09 $12,612.79 15,000.00 15,000.00 51-5115-285 Propane 12,123.92 $9,647.67 $8,177.78 1,000.00 1,500.00 51-5115-286 Communications Maint - $0.00 $0.00 - 1,000.00 51-5115-287 Water Service 1,080.00 $1,110.00 $1,274.00 1,300.00 1,300.00 51-5115-310 Professional Services 165,847.62 $242,006.96 $171,936.38 125,000.00 125,000.00 51-5115-311 Legal Services - $2,305.50 $2,908.50 - -
51-5115-312 Audit Fees - $0.00 $0.00 - -
51-5115-313 Litigation 75,977.04 -$980.50 $0.00 - -
51-5115-314 Lab Sampling 23,512.64 $44,300.00 $30,182.50 45,000.00 30,000.00 51-5115-315 Engineering 50,795.82 $89,812.66 $158,361.50 150,000.00 150,000.00 51-5115-321 Research-Fremont Basin Study - $0.00 $0.00 - - 51-5115-330 Training 3,563.00 -$50.00 $0.00 - -
51-5115-410 Special Supplies - $0.00 $0.00 - -
51-5115-412 Roll Off Charges - $0.00 $0.00 - -
51-5115-415 Repair Subcontractors - $0.00 $0.00 - -
51-5115-450 Special Depart Supp 24,053.58 $6,983.36 $10,301.25 11,000.00 11,000.00 51-5115-451Armory/Safety Equip & Supplies $9,011.42 $12,322.80 10,000.00 12,642.05 10,000.00 51-5115-480Chemicals/EMS Med Supp & Sup $23,747.98 $31,015.81 30,000.00 32,310.25 30,000.00 51-5115-481 Meters 32,401.93 $32,196.48 $49,164.92 45,000.00 45,000.00 51-5115-510 Liability Insurance 62,647.27 $7,910.86 $0.00 - 60,000.00 51-5115-604 Purchase Water 49,999.63 $38,592.46 $60,719.58 60,000.00 50,000.00 51-5115-610 Licenses & Permits 31,322.20 $33,545.90 $38,344.34 40,000.00 40,000.00 51-5115-810 Loan Payment (3,145.58) $0.00 $0.00 - -
51-5115-621 Claims 1,175.00 $0.00 $2,496.26 2,500.00 1,500.00 51-5115-630 Contracts 273,947.21 $213,022.18 $556,521.27 400,000.00 235,000.00 51-5115-700 Depreciation Expense 427,549.00 $550,247.00 $0.00 - - 51-5115-644 Software License - $0.00 $0.00 - -
51-5115-680 Legal Settlement - $0.00 $0.00 - -
51-5115-740 Purchase of Equipment 7,254.64 $0.00 $0.00
51-5115-745 Vehicle Purchase (870.53) $0.00 $0.00 72,000.00 51-5115-825 Bad Debt Expense 280,788.00 $105,805.00 $0.00 - - 51-5115-903 Transfers Expenses In 451,947.00 $570,344.00 $0.00 575,000.00 535,000.00 51-5115-905 Operating Transfers In - $0.00 $0.00 - -
51-5111-134 (738,204.00) $149,828.00 $0.00
Total Trans & Distro Exp $4,283,011.13 $5,035,752.55 $3,583,573.60 $4,343,200.00 $4,224,150.00 Net Gain/(Loss) (64,151.84) 2,561,090.53 271,872.89 46,800.00 (266,150.00) Water CIP Fund Services
ACCOUNT ID Description
2023 YTD Actual
(Audited)
2024 YTD Actual
(Audited)
2025 YTD Actual
(Unaudited)
2026 Adopted
Budget
2027 Proposed
Budget
95-3726 Water Standby Charges 132,563.99 $1,024,227.48 $408,703.02 375,000.00 100,000.00 95-3351 #24413&26413 Rancho Tracts Projects $0.00 1,000,000.00 1,000,000.00 95-3352 #23409 Isabella - CCB to Moss $0.00 1,923,000.00 1,922,800.00 Total Water CIP Revenues 132,563.99 1,024,227.48 408,703.02 3,298,000.00 3,022,800.00 Capital Improvements
95-7005-743 CCB from Neuralia to Yerba - $0.00 $0.00
95-7005-744 Isabella from CCB to Poppy - -$0.50 $0.00
95-7005-747 CCB from Isabella to 72nd - $0.00 $0.00
95-7005-751 Avek IWVGA Project 2,880.00 $0.00 $0.00
95-7005-752 #21401 Section 21 Main Line Replacmnt 0.49 -$0.45 $0.00 95-7005-753 #24413&26413 Rancho Tracts Projects $0.00 $18,775.00 984,000.00 972,700.00 95-7005-754 #23409 Isabella from CCB to Moss - $0.00 $2,855.00 1,923,000.00 1,910,100.00 95-7005-755 #25414 Vivian Pl CCB to Charlene $0.00 149,600.00 95-7005-955 Transfer To Water Fund 2,704,081.00 $1,175,798.00 $0.00 95-7028-132 Medicare - $0.00 -
95-7028-136 Worker's Comp - $0.00 -
95-7029-132 Medicare - $0.00 -
95-7029-136 Worker's Comp - $0.00 -
95-7030-110 Regular Salaries - $0.00 -
95-7030-112 Premium Overtime - $0.00 -
95-7030-132 Medicare - $0.00 -
95-7030-134 Retirement - $0.00 -
95-7031-410 Special Supplies - $0.00 -
95-7032-410 Special Supplies - $0.00 -
95-7033-410 Special Supplies - $0.00 -
95-7034-110 Regular Salaries - $0.00 -
95-7034-112 Premium Overtime - $0.00 -
95-7034-132 Medicare - $0.00 -
95-7034-134 Retirement - $0.00 -
95-7034-135 Unemployment Ins - $0.00 -
95-7034-410 Special Supplies - $0.00 -
Total Water CIP Expenses 1,175,797.05 2,706,961.49 21,630.00 2,907,000.00 3,032,400.00 Net Gain/(Loss) (2,574,397.50) (151,569.57) 387,073.02 391,000.00 (9,600.00) Water Department FY 2026/27 CIP List
Project #1
• Project Name: Wonder Acres Water Tank and Booster Pumps • Project Type: Installing a new 90,000-gallon water storage tank to include a small building to house all MEPs (including booster pumps) and a chlorination system. • Purpose: This project was supposed to be completed in the 1990s when the city annexed the area. The State Water Board has been asking for it since the late 1990's. This project will create a water reserve, increase water pressure, and ensure that the water is disinfected for the Wonder Acres area.
• Cost: Not to exceed 1.135 million
• Funding Source: Water Fund GL#51 Fund Balance: 2.85 million available.

Project #2
• Project Name: Rancho Tracts Water Mains Replacement Phase 1 • Project Type: Replacing Water Mains, Valves, and Hydrants. • Purpose: To replace old steel mains that have passed their life expectancy to reduce or eliminate water main blowouts and leaks.
• Cost: Not to exceed $1,000,000
• Funding Source: EPA Grant Funded 100%.

Project #3
• Project Name: Great Circle to Neuralia Water Main
• Project Type: Install a new 12” Water Main from Well 16 to the transmission line on Neuralia.
• Purpose: To tie Well 16 into the transmission line, so Well 16 can be used again. • Cost: Not to exceed $642,000
• Funding Source: Water Fund GL#51 Fund Balance: 1.715 million available.

Project #4
• Project Name: Isabella Water Main Replacement from CCB to Moss • Project Type: Replacing Water Mains, Valves, and Hydrants. • Purpose: To replace old steel mains that have passed their life expectancy to reduce or eliminate water main blowouts and leaks.
• Cost: Not to exceed $1,922,780
• Funding Source: EPA Grant Funded 100%.

Project #5
• Project Name: Well #10 Rehabilitation
• Project Type: Rehabilitate Well 10 so that it will start producing water again. • Purpose: To get Well 10 operational again so that it can be used again to provide water to the city’s customers.
• Cost: Not to exceed $315,000
• Funding Source: Water Fund GL#51 Fund Balance: 1.4 million available.

Project #6
• Project Name: Well #3 Rehabilitation
• Project Type: Install a new natural gas engine for Well 3 so that it can once again be used as the City’s emergency well if power goes out.
• Purpose: To get Well 3 operational again by replacing the existing natural gas motor that is over 50 years old and no longer functions with a new engine so that it can be used again to provide water to the city’s customers in an emergency if power ever goes out. • Cost: Not to exceed $450,000
• Funding Source: Water Fund GL#51 Fund Balance: 1.085 million available.

Project #7
• Project Name: Clean and Inspect Potable Water Storage Tanks • Project Type: Hire a firm to clean and inspect the City’s Water Storage Tanks. This includes painting over graffiti and repairing the coating. • Purpose: To continue to provide clean and safe water to the City’s customers and to comply with state regulations.
• Cost: Not to exceed $50,000
• Funding Source: Water Fund GL#51 Fund Balance: 1.035 million available.

Project #8
• Project Name: Valve Insertion Program
• Project Type: Hire a firm to insert water valves in water mains where the existing valves are no longer operable.
• Purpose: To install new valves in existing water mains to be able to make full shutdowns for repairs.
• Cost: Not to exceed $150,000
• Funding Source: Water Fund GL#51 Fund Balance: $885,000 Project #9
• Project Name: Phase IV Service Panel
• Project Type: Install new 200 amp 3-phase Service Panel at Phase IV location. • Purpose: To install a new electrical service at Phase IV to have power at the location. • Cost: Not to exceed $100,000
• Funding Source: Water Fund GL#51 Fund Balance: $785,000 Project #10
• Project Name: Install Cameras at all Water Department Facilities • Project Type: Install cameras and internet at all Water Department Facilities, twelve in total.
• Purpose: To deter break-ins and theft at these locations. • Cost: Not to exceed $120,000
• Funding Source: Water Fund GL#51 Fund Balance: $665,000 Project #11
• Project Name: Replace Two Phase 1 Pumps, Replace Two Phase 2 Motors, and Replace Phase 3 Pumps & Motors
• Project Type: Replace aging infrastructure at the phases that have exceeded their life expectancy.
• Purpose: To be proactive with replacement of aging equipment that has long passed its life expectancy and to continue to provide clean and safe water to the City’s customers. • Cost: Not to exceed $250,000
• Funding Source: Water Fund GL#51 Fund Balance: $415,000 Sewer/WWTP
ACCOUNT ID Description
2023 YTD Actual
(Audited)
2024 YTD Actual
(Audited)
2025 YTD Actual
(Unaudited)
2026 Adopted
Budget
2027 Proposed
Budget
52-3612 Investment Earnings 59,957.36 $85,376.86 $0.00 85,000.00 85,000.00 52-3691 Miscellaneous Revenue - $2,900.06 $0.00 - -
52-3731 Residential Sewer 621,670.95 $644,544.34 $643,866.98 650,000.00 652,700.00 52-3733 Sewer Connections 1,500.00 $1,500.00 $0.00 2,000.00 1,000.00 52-3734 Commercial Sewer 985,101.88 $793,911.78 -$286,278.82 432,000.00 780,000.00 52-3738 Commercial Sewer Impact Fee 195.75 $0.00 $0.00 - - 52-3817 Transfer From Sewer Cap Fund - $0.00 $0.00 - -
52-3997 Aspen Ave Sewer Assess 4,561.44 $0.00 $0.00 - - Total Sewer Revenues 1,672,987.38 1,528,233.04 357,588.16 1,169,000.00 1,518,700.00 Sewer/WWTP
ACCOUNT ID Description
2023 YTD Actual
(Audited)
2024 YTD Actual
(Audited)
2025 YTD Actual
(Unaudited)
2026 Adopted
Budget
2027 Proposed
Budget
Treatment & Disposal
52-5213-110 Regular Salaries 170,495.55 $226,223.18 $197,053.76 178,600.00 197,000.00 52-5213-111 Straight Overtime 45,783.36 $53,542.38 $61,255.32 59,000.00 62,000.00 52-5213-112 Premium Overtime 58,840.46 $57,345.08 $47,042.47 50,000.00 52,000.00 52-5213-128 Cash-In-Lieu - $51.01 $51.62 100.00 300.00
52-5213-130 Recruiting 353.00 $0.00 $0.00 - -
52-5213-131 Employment Fees 220.00 $95.25 $0.00 - -
52-5213-132 Medicare 3,911.66 $4,681.96 $4,820.20 2,600.00 3,800.00 52-5213-133 Cafeteria Plan 43,014.56 $48,155.00 $44,140.00 36,000.00 36,000.00 52-5213-134 Retirement 52,853.38 $25,702.15 $26,530.54 26,000.00 29,000.00 52-5213-135 Unemployment Ins 584.04 $713.97 $485.98 600.00 700.00 52-5213-136 Worker's Comp 23,925.14 $33,771.77 $0.00 18,500.00 23,200.00 52-5213-137 PERS Unfunded Liability 59,428.43 $82,236.05 $0.00 115,800.00 127,000.00 52-5213-140 Uniforms 326.31 $219.33 $0.00 - -
52-5213-150 Vacation/Sick Buy Back 13,380.72 $18,862.20 $51,301.68 52-5213-170 COVID-19 - $0.00 $0.00 - -
52-5213-210 Subscr/Books/Dues - $0.00 $0.00 - -
52-5213-230 Travel/Lodging/Reg - $1,350.00 $0.00 - -
52-5213-241 Office Supplies 555.80 $537.40 $654.36 800.00 1,300.00 52-5213-243 Computer Purchase/Repair - $0.00 $0.00 - -
52-5213-244 Janitorial Supplies - $0.00 $0.00 - -
52-5213-245 Postage and Shipping 3,013.41 $3,028.84 $3,433.75 3,700.00 4,000.00 52-5213-250 Other/Office Equipment - $0.00 $0.00 - -
52-5213-254 Veh Operation/Maint 2,957.13 $1,402.52 $2,759.05 3,000.00 3,000.00 52-5213-255 RSI Fuel 9,415.43 $8,546.63 $11,372.16 12,000.00 11,000.00 52-5213-256 Equipment Operation/Maint - $1,483.15 $716.08 1,500.00 5,000.00 52-5213-270 Bldg Operation/Maint 112.87 $391.80 $0.00 600.00 500.00 52-5213-281 Electricity 158,622.86 $171,416.96 $146,284.65 160,000.00 200,000.00 52-5213-282 Gas - $0.00 $0.00 - -
52-5213-283 Telephone - Cell - $0.00 $0.00 - -
52-5213-284 Telephone - Land 3,435.90 $4,631.98 $4,733.46 5,000.00 5,000.00 52-5213-286 Communications Maint 852.26 $939.58 $862.50 1,000.00 1,400.00 52-5213-287 Water Service 56,888.00 $57,180.00 $65,096.00 65,000.00 65,000.00 52-5213-288 Sewer Services - $0.00 $0.00 - -
Sewer/WWTP
ACCOUNT ID Description
2023 YTD Actual
(Audited)
2024 YTD Actual
(Audited)
2025 YTD Actual
(Unaudited)
2026 Adopted
Budget
2027 Proposed
Budget
52-5213-310 Professional Services 7,513.88 $0.00 $4,605.00 - - 52-5213-314 Lab Sampling 28,626.39 $46,241.10 $63,667.20 60,000.00 50,000.00 52-5213-315 Engineering 4,170.31 $0.00 $0.00 - 4,000.00 52-5213-330 Training 1,304.99 $0.00 $0.00 - -
52-5213-415 Repair Subcontractors - $0.00 $0.00 12,000.00 52-5213-450 Special Depart Supp - $2,457.21 $2,852.42 2,000.00 1,000.00 52-5213-451 Armory/Safety Equip & Supplies 1,636.62 $1,771.52 $16,263.89 2,000.00 2,000.00 52-5213-480 Chemicals/EMS Med Supp & Sup 41,458.77 $31,607.38 $19,599.59 35,000.00 30,000.00 52-5213-510 Liability Insurance 32,426.00 $34,066.46 $0.00 - 35,000.00 52-5213-610 Licenses & Permits 34,156.00 $48,127.00 $76,004.00 65,000.00 55,000.00 52-5213-621 Claims 1,891.68 $0.00 $0.00 - -
52-5213-630 Contracts 9,570.42 $3,623.00 $17,437.60 3,000.00 30,000.00 52-5213-631 Legal Services - $0.00 $0.00 - -
52-5213-700 Depreciation Expense 161,167.00 $116,962.00 $0.00 52-5211-134 Improvements (137,740.00) $142,652.00 $0.00 52-5213-740 Purchase of Equipment - $0.00 $0.00
52-5213-745 Vehicle Purchase - $0.00 $0.00
52-5213-810 Loan Payment - $0.00 $79,920.00 79,000.00 88,000.00 52-5213-820 Interest Expense 39,394.88 $36,679.90 $34,326.12 33,000.00 28,500.00 52-5213-825 Bad Debt Expense 86,490.00 $32,617.00 $0.00 - - 52-5213-903 Transfer Expenses In 134,504.00 $156,636.00 $0.00 150,000.00 184,900.00 52-5213-905 Operating Transfers In - $0.00 $0.00
52-5213-999 Miscellaneous Expense - $0.00 $0.00
Total Treatment & Disposal Exp $1,155,541.21 $1,455,948.76 $983,269.40 $1,180,800.00 $1,335,600.00 Net Gain/(Loss) 72,284.28 517,446.17 (625,681.24) (11,800.00) 183,100.00 Sewer/WWTP
ACCOUNT ID Description
2024 YTD Actual
(Audited)
2025 YTD Actual
(Unaudited)
2026 Adopted
Budget
2027 Proposed
Budget
92-3916 Transfer from Sewer Operating 2,681,700.00
Total Sewer Revenues - - - 2,681,700.00
Treatment & Disposal
92-7015-750 Proposed Project FY26/27 - Refurbishment Project 2,681,700.00 Total Treatment & Disposal Exp $0.00 $0.00 $0.00 $2,681,700.00 Net Gain/(Loss) - - - -

Sewer FY 2026/27 CIP List
Project #1
• Project Name: Aeration Conversion and upgrade
• Project Type: Repair and upgrade Aeration Basin
• Purpose: Aeration basin and motors have reached the end of their useful life. Aeration basin has significant erosion along the retaining banks. Current aeration motors are responsible for 50 percent or more of all WWTP power usage. This project will repair the banks and install a liner in the basin. Current aeration system is the most inefficient type of aeration available and are operated manually by timers. Aeration motors will be replaced with fine bubble diffusion, and an automated monitoring system will be added to monitor nutrient levels in real time and adjust air to the actual demand. • Cost: $1.5 million
• Funding Source: Water Fund GL#52 Fund Balance: $3.947million.

Project #2
• Project Name: Rebuild Clarifier #2
• Project Type: Repair and replace catwalk, motor, drive gears, baffles, weirs, discharge pipe, skimmer arms, scum collector arms, and energy dampening device • Purpose: Clarifiers have reached the end of their useful life. Clarifier #1 was rebuilt in 2021. The center discharge pipe doubles as a support structure. It has corroded due to it being submerged as part of its designed operation. The same is true for the skimmer and collection arms. They will be replaced with stainless steel, extending its useful life to 35- 40 years. An increase of 50% over expected life cycle for the current steel used in construction of the clarifier. Clarifier has been out of service since 2021. This will bring it back online and allow for alternating annual service of each clarifier, further extending out the life cycle of each clarifier.
• Cost: $300,000
• Funding Source: Water Fund GL#52 Fund Balance: $2.447million.

Project #3
• Project Name: Pump Replacement
• Project Type: Repair, replace, and size all plant pumps. • Purpose: All the pumps at the WWTP have reached the end of their useful life. They are the original pumps installed in 1994 and 2000. There is a size marked difference between Influent and Filter Influent pumps. The non tertiary system for the WWTP is engineered at 1.5 mgd. The tertiary system is 1mgd. The Filter Influent pumps are designed at 900 gpm. While the influent pumps are designed at 2,000 gpm. In the event of a power outage or heavy rain, the pumps can become swamped and must run for several hours straight to catch up. The Influent pumps will be sized down to 1500 gpm and the filter pumps will be upgraded to 1500 gpm. Preventing the Influent pump from overwhelming the Filter Influent pumps. Given the age of the pumps and efficiencies.

New pumps will provide more reliable service, less maintenance and decreased power costs.
• Cost: $300,000
• Funding Source: Water Fund GL#52 Fund Balance: $2.147million.

Project #4
• Project Name: Site equipment
• Project Type: New equipment purchase
• Purpose: Current Case Tractor (Gannon) is a 1999 model. Over the last few years, it has been in the shop more than it has been in use. We are seeking to purchase a new tractor for hauling and yard work at the plant. Given that the plant is around 20 acres, controlling weeds with backpack sprayers has been ineffective over the last few years. A dedicated agricultural sprayer for the tractor or a dedicated trailer will help keep weeds more easily under control. Prevent fire hazards, free up employee time for maintenance, and prevent encounters between wildlife and plant staff due to the livable and hiding placed created by the increased vegetation.
• Cost: $100,000
• Funding Source: Water Fund GL#52 Fund Balance: $2.047million Project #5
• Project Name: Zero Balance
• Project Type: Financial
• Purpose: The current Wastewater Divion financials show a capital projects balance of in fund 92 approximately $182,000. This balance has been carried since 2021 as a funding source for clarifier #1 rebuild project. A previous $12,000 balance has been carried over for an unknow period of time or purpose. This will move fund balance into the capital projects fund 92 and zero out these carried balances and allow a more transparent capital project funding in the future.
• Cost: $182,000
• Funding Source: Water Fund GL#52 Fund Balance: $1.865 million.

Project #6
• Project Name: Contingency
• Project Type: Financial
• Purpose: While all effort has been made using previous and actual costs from other cities available from their agendas, publicly available quotes, and other searches for actual prices have been made. There is the possibility that geopolitical or other external factors could affect the price beyond what is readily available or could be known. This is a contingency of 12% to ensure the projects are funded appropriately and future requests for additional funds can be avoided.
• Cost: $300,000
• Funding Source: Water Fund GL#52 Fund Balance: $1.565 million.

Airport
ACCOUNT ID Description
2023 YTD Actual
(Audited)
2024 YTD Actual
(Audited)
2025 YTD Actual
(Unaudited)
2026 Adopted
Budget
2027 Proposed
Budget
53-3319 FAA Grant - $20,000.00 $0.00 263,795.00
53-3345 CAAP State Grant 10,000.00 $10,000.00 $10,000.00 10,000.00 10,000.00 53-3691 Miscellaneous Revenue - $1,248.88 $5,600.19 9,000.00 9,000.00 53-3781 Aviation Fuel 10,977.20 $3,280.39 $275.00 - -
53-3782 Jet Fuel 54,039.94 $14,753.14 $666.21 - -
53-3784 Tie Down Fees 1,980.00 $440.00 $300.00 300.00 300.00 53-3785 T-Hangar Rent 65,999.27 $31,113.06 $10,820.00 1,500.00 15,000.00 53-3787 Office Rent 2,400.00 $2,400.00 $2,400.00 2,400.00 2,400.00 53-3791 Land/Property Lease 17,282.88 $16,644.48 $16,003.48 16,200.00 16,000.00 Total AIR Revenues 162,679.29 99,879.95 46,064.88 39,400.00 316,495.00 Airport
ACCOUNT ID Description
2023 YTD Actual
(Audited)
2024 YTD Actual
(Audited)
2025 YTD Actual
(Unaudited)
2026 Adopted
Budget
2027 Proposed
Budget
Airport Operations
53-5310-110 Regular Salaries 30,479.18 $6,571.01 $0.00 - 3,100.00 53-5310-111 Straight Overtime - $0.00 $0.00 - -
53-5310-112 Premium Overtime 3,182.54 $0.00 $0.00 - -
53-5310-128 Cash-In-Lieu - $0.00 $0.00 - -
53-5310-132 Medicare 572.39 $347.92 $0.00 - -
53-5310-133 Cafeteria Plan 9,375.00 $2,375.00 $0.00 - - 53-5310-134 Retirement (30,667.04) -$41,552.85 $0.00 - - 53-5310-135 Unemployment Ins 278.85 $119.00 $0.00 - -
53-5310-136 Worker's Comp 9,501.26 $7,870.78 $0.00 - -
53-5310-137 PERS Unfunded Liability 16,752.09 $31,384.94 $0.00 - - 53-5310-140 Uniforms 246.67 $257.13 $0.00 - -
53-5310-150 Vacation/Sick Buy Back 1,259.89 $6,017.32 $0.00 - - 53-5310-210 Subscr/Books/Dues - $0.00 $0.00 400.00 -
53-5310-220 Advertising - $0.00 $0.00 - -
53-5310-240 Equipment Rental - $0.00 $0.00 - -
53-5310-241 Office Supplies - $100.39 $0.00 - 100.00
53-5310-243 Computer Purchase/Repair - $0.00 $0.00 - -
53-5310-245 Postage and Shipping - $0.00 $35.10 - -
53-5310-250 Other/Office Equipment - $63.70 $0.00 - -
53-5310-252 Fuel Island Testing Maintenane 9,953.09 $1,434.00 $1,125.00 1,200.00 1,200.00 53-5310-254 Veh Operation/Maint 4.28 $155.89 $0.00 - -
53-5310-255 RSI Fuel 132.99 $0.00 $0.00 - -
53-5310-257 Hand Tools - $5.34 $0.00 - -
53-5310-270 Bldg Operation/Maint 9,049.21 $3,693.55 $709.05 - 7,500.00 53-5310-281 Electricity 12,650.71 $11,548.68 $15,249.57 17,000.00 9,000.00 53-5310-282 Gas 3,225.11 $1,241.66 $290.75 400.00 300.00 53-5310-283 Telephone - Cell - $0.00 $0.00 - -
53-5310-284 Telephone - Land 6,235.90 $8,091.11 $12,489.30 12,000.00 11,000.00 53-5310-286 Communications Maint 440.25 $556.28 $440.11 600.00 600.00 53-5310-287 Water Service 2,760.00 $2,760.00 $2,760.00 3,200.00 2,800.00 53-5310-288 Sewer Services 23.04 $2.88 $31.68 100.00 200.00 53-5310-310 Professional Services 2,692.55 $543.57 $50,023.51 120,000.00 - Airport
ACCOUNT ID Description
2023 YTD Actual
(Audited)
2024 YTD Actual
(Audited)
2025 YTD Actual
(Unaudited)
2026 Adopted
Budget
2027 Proposed
Budget
53-5310-311 Legal Services - $0.00 $0.00 - -
53-5310-315 Engineering 4,180.00 $0.00 $3,140.00 10,000.00 53-5310-330 Training - $0.00 $0.00 - -
53-5310-451Armory/Safety Equip & Supplies 474.98 $264.07 $0.00 - - 53-5310-510 Liability Insurance - PARSAC 32,346.00 $51,709.57 $10,614.00 11,000.00 11,000.00 53-5310-610 Licenses & Permits 3,547.88 $3,181.20 $3,163.75 3,200.00 4,200.00 53-5310-611 Jet Fuel 41,526.39 $10,863.46 $0.00 - -
53-5310-612 Aviation Fuel 38,990.15 $0.00 $0.00 - -
53-5310-630 Contracts 20,704.13 $8,140.25 $1,316.00 1,500.00 1,700.00 53-5310-700 Depreciation Expense 280,877.00 $255,269.00 $0.00 - - 53-5310-730 Improvements - $0.00 $0.00 - -
53-5310-735 Lights and Signage Improvements - $1,909.99 -$10.03 - - 53-5310-902 Transfers Expenses Out - $0.00 $0.00 - -
53-5310-903 Transfers Expenses In $0.00 $0.00 - -
53-5310-905 Operating Transfers In -$93,768.00 $0.00 - (6,925.00) 53-5310-970 Loss/(Gain) On Disp of Assets $0.00 $0.00 - - 53-5310-999 Miscellaneous Expense $0.00 $0.00 - -
Total AIR Expenses $510,794.49 $281,156.84 $101,377.79 $180,600.00 $45,775.00 Net Gain/(Loss) (181,276.89) (348,115.20) (55,312.91) (141,200.00) 270,720.00 Airport
ACCOUNT ID Description
2023 YTD Actual
(Audited)
2024 YTD Actual
(Audited)
2025 YTD Actual
(Unaudited)
2026 Adopted
Budget
2027 Proposed
Budget
Total Air Revenues - - - - -
Treatment & Disposal
93-7020-737 #26403 Airport Runway Sealing Proj 270,720.00 Total Air Expenses $0.00 $0.00 $0.00 $0.00 $270,720.00
Net Gain/(Loss) - - - - (270,720.00)
Airport FY 2026/27 CIP List
Project #1
• Project Name: Airport Runway Crack Filling and Sealing Project • Project Type: Filling the cracks and sealing the entire runway and taxiway intersection at the airport.
• Purpose: To restore the runway to a condition where it will be able to be used safely for multiple years to come.
• Cost: Not to exceed $400,000.
• Funding Source: FAA-funded at 95%, Caltrans Division of Aeronautics at 2.5%, and Local Match at 2.5%
Dial-A-Ride
ACCOUNT ID Description
2023 YTD Actual
(Audited)
2024 YTD Actual
(Audited)
2025 YTD Actual
(Unaudited)
2026 Adopted
Budget
2027 Proposed
Budget
54-3359 Article 4 Funds (LTF) 229.70 $23,840.30 -
54-3363 Section 5311 Operating 67,274.00 $129,638.00 99,431.00 81,114.00 90,015.00 54-3364 Transit Article 6.5 149,529.43 $100,134.19 1,074,234.00 275,000.00 415,000.00 54-3365 PTMISEA - Security Cameras - $0.00 - - -
54-3368 KCOG-State of Good Repair - $0.00 - - -
54-3370 Low Carbon Transit Op.Program - $0.00 39,783.00 57,100.00 - 54-3751 Fares Income 11,156.87 $9,938.60 603.00 - -
54-3766 Miscellaneous Revenue 911.68 $162.48 10.72 100.00 - Total DAR Revenues 229,101.68 263,713.57 1,214,061.72 413,314.00 505,015.00 Dial-A-Ride
ACCOUNT ID Description
2023 YTD Actual
(Audited)
2024 YTD Actual
(Audited)
2025 YTD Actual
(Unaudited)
2026 Adopted
Budget
2027 Proposed
Budget

DIAL-A-RIDE
54-5410-110 Regular Salaries 81,691.34 $112,057.36 $147,404.56 152,700.00 173,600.00 54-5410-111 Straight Overtime - $0.00 $0.00
54-5410-112 Premium Overtime 1,043.73 $845.76 $4,197.59 4,500.00 4,000.00 54-5410-120 Temporary/Part Time 23,800.25 $16,777.22 $2,029.12 - - 54-5410-128 Cash-In-Lieu - $32.22 $62.34 - -
54-5410-130 Recruiting 440.00 $0.00 $0.00 - -
54-5410-131 Employment Fees 165.00 $100.00 $290.50 200.00 1,100.00 54-5410-132 Medicare 1,967.57 $2,163.22 $2,668.57 2,300.00 2,600.00 54-5410-133 Cafeteria Plan 55,314.43 $54,151.00 $54,000.00 54,000.00 48,600.00 54-5410-134 Retirement 6,498.37 $24,288.94 $11,760.65 12,100.00 13,900.00 54-5410-135 Unemployment Ins 1,110.33 $713.99 $730.34 900.00 900.00 54-5410-136 Worker's Comp 5,937.68 $1,665.02 $0.00 850.00 2,000.00 54-5410-137 PERS Unfunded Liability 23,744.20 $92.49 $0.00 200.00 300.00 54-5410-140 Uniforms 484.77 $509.97 $0.00 500.00
54-5410-141 PARS - Admin Fee - $0.00 $0.00 - -
54-5410-150 Vacation/Sick Buy Back 506.64 $0.00 $4,687.67 54-5410-170 COVID-19 911.68 $0.00 $0.00 - -
54-5410-210 Subscr/Books/Dues 75.72 $0.00 $0.00 100.00 100.00 54-5410-220 Advertising - $0.00 $0.00 - -
54-5410-230 Travel/Lodging/Reg 138.86 $1,422.16 $4,333.36 5,000.00 2,500.00 54-5410-241 Office Supplies 769.60 $716.02 $330.48 600.00 700.00 54-5410-243 Computer Purchase/Repair - $0.00 $0.00
54-5410-244 Janitorial Supplies - $0.00 $0.00 - -
54-5410-250 Other/Office Equipment 987.60 $0.00 $0.00
54-5410-254 Veh Operation/Maint 4,659.07 $4,975.62 $5,477.56 5,000.00 5,000.00 54-5410-255 RSI Fuel 17,031.45 $20,698.92 $29,062.26 32,000.00 32,000.00 54-5410-270 Bldg Operation/Maint 2,340.20 $910.38 $2,137.64 2,200.00 2,500.00 54-5410-283 Telephone - Cell - $0.00 $0.00
54-5410-284 Telephone - Land 4,478.02 $726.26 $1,141.17 1,600.00 1,000.00 54-5410-286 Communications Maint - $0.00 $0.00
54-5410-310 Professional Services - $4,095.00 $500.00 1,000.00 3,500.00 54-5410-311 Legal Services - $0.00 $0.00
54-5410-315 Engineering - $0.00 $0.00 2,500.00
Dial-A-Ride
ACCOUNT ID Description
2023 YTD Actual
(Audited)
2024 YTD Actual
(Audited)
2025 YTD Actual
(Unaudited)
2026 Adopted
Budget
2027 Proposed
Budget
54-5410-450 Special Depart Supp 98.43 $0.00 $0.00
54-5410-451 Armory/Safety Equip & Supplies 985.19 $959.69 $880.30 1,000.00 1,500.00 54-5410-480 Chemicals/EMS Med Supp & Sup - $0.00 $0.00 100.00 54-5410-510 Liability Insurance 5,974.06 $0.00 $0.00
54-5410-610 Licenses & Permits - $125.00 $0.00 300.00 300.00 54-5410-630 Other Contracts 3,936.00 -$2,816.00 $816.00 1,000.00 1,000.00 54-5410-700 Depreciation Expense 36,645.00 $36,645.00 $0.00 54-5410-740 Purchase of Equipment - $0.00 $0.00
54-5410-745 Vehicle Purchase - $0.00 $0.00
54-5410-903 Transfers Expenses In 36,212.00 $39,943.00 $0.00 42,000.00 40,000.00 54-5410-905 Operating Transfers In - $0.00 $0.00
Total DAR Expenses $317,947.19 $321,798.24 $272,510.11 $319,550.00 $340,200.00 Net Gain/(Loss) (58,084.67) (88,845.51) 941,551.61 93,764.00 164,815.00