Cities Index.
Agenda packet

Carpinteria City Council
June 8, 2026

Document
Agenda packet
Meeting
June 8, 2026
Body
Carpinteria City Council
Pages
403
Original file
26.1 MB
Text extracted from the city's file for reading and search. Open the original on carpinteriaca.api.civicclerk.com. That file is the official record.

Mid-Cycle Budget Report Review and Appropriation Adjustments June 8, 2026

Page 23 ends

However, implementation of funding adjustments, particularly through the Proposition 218 process for other assessment districts, can be time-intensive, costly, and politically complex.

These efforts require extensive public outreach, stakeholder engagement, and property owner participation. Accordingly, the City may also need to evaluate additional votersupported revenue measures and enhanced cost recovery strategies to preserve service levels, maintain infrastructure investments, and avoid reductions in staffing or municipal services.

At the same time, broader economic uncertainty, inflationary pressures, changing consumer activity, grant timing, and external market conditions continue to present risks to both revenues and expenditures. In addition, limited discretionary capacity affects the City’s ability to contribute local funds to certain capital priorities, including pavement rehabilitation and roadway maintenance projects, which are primarily dependent on Measure A revenues, gas tax revenues, and other restricted transportation funding sources. As discretionary resources are committed to supporting ongoing operating subsidies and other Citywide priorities, available funding for pavement-related capital improvements remains constrained.

The City will continue closely monitoring financial performance and adjusting expenditures where appropriate to preserve fiscal flexibility and maintain long-term sustainability.

Summary
The FY 2025/26 and FY 2026/27 Mid-Cycle Budget reflects the City of Carpinteria’s continued commitment to fiscal responsibility, operational stability, and long-term community investment. The proposed adjustments maintain alignment between available resources and service delivery priorities while responding to evolving economic conditions, operational demands, and updated revenue and expenditure projections.

The Mid-Cycle Budget supports the continuation of essential municipal services, including public safety, infrastructure maintenance, parks and recreation, library services, environmental stewardship, and community programs that contribute to Carpinteria’s quality of life. At the same time, the budget advances key capital and infrastructure investments that support transportation, recreation, coastal resilience, public facilities, and long-term community sustainability.

City-wide, revenues remain relatively stable, with modest growth in discretionary and restricted funding sources. Expenditure growth, however, continues to reflect inflationary pressures, rising personnel and benefit costs, public safety contract increases, utility costs, and implementation of priority capital projects. In response, the City has taken a proactive and measured approach to expenditure management through departmental budget reviews, operational efficiencies, targeted cost controls, and the strategic timing of expenditures.

The City also continues to maintain strong financial safeguards through policy reserves and prudent fund balance management. The Fiscal Stability Reserve remains funded at Council policy levels, providing an important buffer against economic volatility and unforeseen fiscal pressures while allowing the City flexibility to respond to emerging priorities and service demands.

While future fiscal challenges remain, particularly as expenditure growth continues to outpace ongoing revenue growth, the Mid-Cycle Budget positions the City to continue delivering high-quality services, maintain critical infrastructure investments, and preserve organizational resilience. Through continued financial oversight, strategic planning,

Page 152 of 403 ends

Mid-Cycle Budget Report Review and Appropriation Adjustments June 8, 2026

Page 24 ends

community engagement, and evaluation of long-term revenue and cost recovery options, the City remains committed to sustaining the services, programs, and community character that define Carpinteria as a thriving and distinctive beach-side community.

LEGAL AND RISK MANAGEMENT CONSIDERATIONS
The preparation and presentation of the budget is consistent with Carpinteria Municipal Code Section 2.08.110(H), concerning duties of the City Manager. The City Attorney will be in attendance at the meeting to advise the City Council on legal issues and/or questions it may have related to the budget and budget approval process.

PRINCIPAL PARTIES EXPECTED AT MEETING
Interested members of the public and representatives of local stakeholders.

ATTACHMENTS
A. Mid-Cycle Budget Summary by Fund FY 2025-27
B. Mid-Cycle Budget Proposed Recommended Adjustments FY 2025-27 C. Authorized Full-Time Position
D. Budget and Salary Schedule Resolutions; Nos. 6476, 6477, 6478, 6479, and 6480 E. Capital Improvement Program (CIP)
Staff contact:

Licette Maldonado, Administrative Services Director
(805) 755-4448; [email protected] Signature
Reviewed by:

Michael Ramirez, City Manager (805) 755-4450; [email protected] Signature

Page 153 of 403 ends

ATTACHMENT A
Mid-Cycle Budget
Summary by Fund FY 2025-27

Page 154 of 403 ends

Attachment A
Current YTD YTD Recommended Estimated Adopted Recommended Proposed Budget Actuals Percent Adjustments Actual Budget Adjustments Budget FY2026 FY2026 FY2027 FY2027 FY2027
101 General Funds
Revenues 14,638,250 10,650,220 72.8% 255,200 14,893,450 14,003,650 693,250 14,696,900 Transfers In - - 0.0% 61,500 61,500 - - -
Total Revenues & Transfers In 14,638,250 10,650,220 72.8% 316,700 14,954,950 14,003,650 693,250 14,696,900 Expenditures 14,074,575 10,931,825 77.7% (249,750) 13,824,825 13,991,175 2,395,075 16,386,250 Transfers Out 988,982 567,217 57.4% (65,250) 923,732 807,450 (313,500) 493,950 Total Expenditures & Transfers Out 15,063,557 11,499,042 76.3% (315,000) 14,748,557 14,798,625 2,081,575 16,880,200 Revenues Over/(Under) Expenditures (425,307) (848,821) 631,700 206,393 (794,975) (1,388,325) (2,183,300) Fund Balance, July 1 11,537,501 11,537,501 11,919,044 11,919,044 Fund Balance, End of Period 11,112,194 (848,821) 631,700 11,743,894 11,124,069 (1,388,325) 9,735,744 102 General Reserve - Special Projects
Revenues 18,000 16,585 92.1% 4,100 22,100 16,000 - 16,000 Transfers In 98,126 98,126 0.0% - 98,126 - - -
Total Revenues & Transfers In 116,126 114,711 98.8% 4,100 120,226 16,000 - 16,000 Expenditures - - 0.0% - - - - -
Transfers Out - - 0.0% - - - - -
Total Expenditures & Transfers Out - - 0.0% - - - - -
Revenues Over/(Under) Expenditures 116,126 114,711 4,100 120,226 16,000 - 16,000 Fund Balance, July 1 883,874 883,874 1,004,100 1,004,100 Fund Balance, End of Period 1,000,000 114,711 4,100 1,004,100 1,020,100 - 1,020,100 103 Major Asset Replacement and Repair
Revenues 20,000 17,864 89.3% 3,800 23,800 15,000 - 15,000 Transfers In 24,056 24,056 0.0% - 24,056 -
Total Revenues & Transfers In 44,056 41,920 95.2% 3,800 47,856 15,000 - 15,000 Expenditures 31,000 - 0.0% - 31,000 100,000 - 100,000
Transfers Out - - 0.0% - - -
Total Expenditures & Transfers Out 31,000 - 0.0% - 31,000 100,000 - 100,000 Revenues Over/(Under) Expenditures 13,056 41,920 3,800 16,856 (85,000) - (85,000) Fund Balance, July 1 986,944 986,944 1,003,800 1,003,800 Fund Balance, End of Period 1,000,000 41,920 3,800 1,003,800 918,800 - 918,800 104 Measure X Fund
Revenues 4,029,900 2,555,494 63.4% (20,300) 4,009,600 3,973,500 61,000 4,034,500 Transfers In - - 0.0% - - -
Total Revenues & Transfers In 4,029,900 2,555,494 63.4% (20,300) 4,009,600 3,973,500 61,000 4,034,500 Expenditures 2,452,200 1,650,580 67.3% (21,200) 2,431,000 2,572,950 (2,572,950) - Transfers Out 1,541,925 857,222 55.6% (138,475) 1,403,450 1,583,400 720,700 2,304,100 Total Expenditures & Transfers Out 3,994,125 2,507,802 62.8% (159,675) 3,834,450 4,156,350 (1,852,250) 2,304,100 Revenues Over/(Under) Expenditures 35,775 47,692 139,375 175,150 (182,850) 1,913,250 1,730,400 Fund Balance, July 1 - -
Fund Balance, End of Period 35,775 47,692 139,375 175,150 (182,850) 1,913,250 1,730,400 Fund 4/30/2026

CITY OF CARPINTERIA
Fiscal Year 2025-27 Mid-Cycle Budget Review
Summary by Fund

Page 155 of 403 ends

Attachment A
Current YTD YTD Recommended Estimated Adopted Recommended Proposed Budget Actuals Percent Adjustments Actual Budget Adjustments Budget Fund 4/30/2026 FY2026 FY2026 FY2027 FY2027 FY2027

CITY OF CARPINTERIA
Fiscal Year 2025-27 Mid-Cycle Budget Review
Summary by Fund
201 Traffic Safety Fund
Revenues 36,000 17,783 49.4% (7,350) 28,650 42,000 (15,000) 27,000 Transfers In - - 0.0% - - -
Total Revenues & Transfers In 36,000 17,783 49.4% (7,350) 28,650 42,000 (15,000) 27,000 Expenditures 17,450 11,611 66.5% - 17,450 18,550 (100) 18,450 Transfers Out - - 0.0% - - -
Total Expenditures & Transfers Out 17,450 11,611 66.5% - 17,450 18,550 (100) 18,450 Revenues Over/(Under) Expenditures 18,550 6,173 (7,350) 11,200 23,450 (14,900) 8,550 Fund Balance, July 1 109,148 109,148 120,348 120,348
Fund Balance, End of Period 127,698 6,173 (7,350) 120,348 143,798 (14,900) 128,898 202 Library Fund
Revenues 237,500 224,030 94.3% 2,000 239,500 239,500 (15,000) 224,500 Transfers In 701,350 424,632 60.5% (55,600) 645,750 727,400 (119,250) 608,150 Total Revenues & Transfers In 938,850 648,662 69.1% (53,600) 885,250 966,900 (134,250) 832,650 Expenditures 938,750 560,532 59.7% (53,600) 885,150 966,900 (134,250) 832,650 Transfers Out - - 0.0% - - -
Total Expenditures & Transfers Out 938,750 560,532 59.7% (53,600) 885,150 966,900 (134,250) 832,650 Revenues Over/(Under) Expenditures 100 88,131 - 100 - - - Fund Balance, July 1 (61) (61) 39 39
Fund Balance, End of Period 39 88,131 - 39 39 - 39
203 Road Maintenance Rehab Fund
Revenues 350,800 240,908 68.7% 1,750 352,550 344,800 3,500 348,300 Transfers In - - 0.0% - -
Total Revenues & Transfers In 350,800 240,908 68.7% 1,750 352,550 344,800 3,500 348,300 Expenditures - - 0.0% - - -
Transfers Out 58,000 42,321 0.0% - 58,000 175,000 175,000 Total Expenditures & Transfers Out 58,000 42,321 0.0% - 58,000 175,000 - 175,000 Revenues Over/(Under) Expenditures 292,800 198,587 1,750 294,550 169,800 3,500 173,300 Fund Balance, July 1 69,239 69,239 363,789 363,789
Fund Balance, End of Period 362,039 198,587 1,750 363,789 533,589 3,500 537,089 204 Park Maintenance Fund
Revenues 222,000 218,005 98.2% 2,350 224,350 219,200 1,800 221,000 Transfers In 651,300 337,330 51.8% (59,050) 592,250 509,550 135,600 645,150 Total Revenues & Transfers In 873,300 555,335 63.6% (56,700) 816,600 728,750 137,400 866,150 Expenditures 873,350 546,273 62.5% (56,700) 816,650 728,750 137,400 866,150 Transfers Out - - 0.0% - - -
Total Expenditures & Transfers Out 873,350 546,273 62.5% (56,700) 816,650 728,750 137,400 866,150 Revenues Over/(Under) Expenditures (50) 9,062 - (50) - - - Fund Balance, July 1 64 64 14 14
Fund Balance, End of Period 14 9,062 - 14 14 - 14

Page 156 of 403 ends

Attachment A
Current YTD YTD Recommended Estimated Adopted Recommended Proposed Budget Actuals Percent Adjustments Actual Budget Adjustments Budget Fund 4/30/2026 FY2026 FY2026 FY2027 FY2027 FY2027

CITY OF CARPINTERIA
Fiscal Year 2025-27 Mid-Cycle Budget Review
Summary by Fund
205 Gas Tax Fund
Revenues 384,850 286,441 74.4% 6,700 391,550 371,700 12,400 384,100 Transfers In - - 0.0% - - -
Total Revenues & Transfers In 384,850 286,441 74.4% 6,700 391,550 371,700 12,400 384,100 Expenditures 316,800 145,011 45.8% (67,800) 249,000 298,450 (7,550) 290,900 Transfers Out 184,000 - 0.0% - 184,000 59,500 - 59,500
Total Expenditures & Transfers Out 500,800 145,011 29.0% (67,800) 433,000 357,950 (7,550) 350,400 Revenues Over/(Under) Expenditures (115,950) 141,430 74,500 (41,450) 13,750 19,950 33,700 Fund Balance, July 1 176,011 176,011 134,561 134,561
Fund Balance, End of Period 60,061 141,430 74,500 134,561 148,311 19,950 168,261 206 Local Transportation Fund
Revenues 15,800 10,886 68.9% 750 16,550 15,100 500 15,600 Transfers In - - 0.0% - - -
Total Revenues & Transfers In 15,800 10,886 68.9% 750 16,550 15,100 500 15,600 Expenditures 17,100 12,771 74.7% (700) 16,400 18,200 (2,350) 15,850 Transfers Out 10,000 - 0.0% - 10,000 -
Total Expenditures & Transfers Out 27,100 12,771 47.1% (700) 26,400 18,200 (2,350) 15,850 Revenues Over/(Under) Expenditures (11,300) (1,885) 1,450 (9,850) (3,100) 2,850 (250) Fund Balance, July 1 12,620 12,620 2,770 2,770
Fund Balance, End of Period 1,320 (1,885) 1,450 2,770 (330) 2,850 2,520 207 Tidelands Trust Fund
Revenues 399,250 395,454 99.0% 3,100 402,350 382,850 - 382,850 Transfers In - - 0.0% - - -
Total Revenues & Transfers In 399,250 395,454 99.0% 3,100 402,350 382,850 - 382,850 Expenditures 429,400 293,515 68.4% (5,650) 423,750 429,200 (83,800) 345,400 Transfers Out 267,000 37 0.0% - 267,000 -
Total Expenditures & Transfers Out 696,400 160,880 23.1% (5,650) 690,750 429,200 (83,800) 345,400 Revenues Over/(Under) Expenditures (297,150) 234,574 8,750 (288,400) (46,350) 83,800 37,450 Fund Balance, July 1 640,542 640,542 352,142 352,142
Fund Balance, End of Period 343,392 234,574 8,750 352,142 305,792 83,800 389,592 208 Street Lighting Fund
Revenues 276,800 269,532 97.4% 4,750 281,550 280,100 (2,300) 277,800 Transfers In - - 0.0% - - -
Total Revenues & Transfers In 276,800 269,532 97.4% 4,750 281,550 280,100 (2,300) 277,800 Expenditures 263,000 158,842 60.4% (46,500) 216,500 216,600 4,250 220,850 Transfers Out 115,500 - 0.0% - 115,500 -
Total Expenditures & Transfers Out 378,500 158,842 42.0% (46,500) 332,000 216,600 4,250 220,850 Revenues Over/(Under) Expenditures (101,700) 110,690 51,250 (50,450) 63,500 (6,550) 56,950 Fund Balance, July 1 624,641 624,641 574,191 574,191
Fund Balance, End of Period 522,941 110,690 51,250 574,191 637,691 (6,550) 631,141

Page 157 of 403 ends

Attachment A
Current YTD YTD Recommended Estimated Adopted Recommended Proposed Budget Actuals Percent Adjustments Actual Budget Adjustments Budget Fund 4/30/2026 FY2026 FY2026 FY2027 FY2027 FY2027

CITY OF CARPINTERIA
Fiscal Year 2025-27 Mid-Cycle Budget Review
Summary by Fund
209 R-O-W Assessment District Fund
Revenues 210,250 215,145 102.3% 7,800 218,050 200,800 (550) 200,250 Transfers In 247,400 147,411 59.6% (67,700) 179,700 266,800 195,550 462,350 Total Revenues & Transfers In 457,650 362,556 79.2% (59,900) 397,750 467,600 195,000 662,600 Expenditures 457,800 314,825 68.8% (59,900) 397,900 467,600 195,000 662,600 Transfers Out - - 0.0% - - -
Total Expenditures & Transfers Out 457,800 314,825 68.8% (59,900) 397,900 467,600 195,000 662,600 Revenues Over/(Under) Expenditures (150) 47,731 - (150) - - - Fund Balance, July 1 163 163 13 13
Fund Balance, End of Period 13 47,731 - 13 13 - 13
210 PBIA Fund
Revenues 16,500 16,024 97.1% 50 16,550 16,300 200 16,500 Transfers In - - 0.0% - - -
Total Revenues & Transfers In 16,500 16,024 97.1% 50 16,550 16,300 200 16,500 Expenditures 17,350 7,887 45.5% - 17,350 17,350 (850) 16,500 Transfers Out - - 0.0% - - -
Total Expenditures & Transfers Out 17,350 7,887 45.5% - 17,350 17,350 (850) 16,500 Revenues Over/(Under) Expenditures (850) 8,137 50 (800) (1,050) 1,050 - Fund Balance, July 1 25,299 25,299 24,499 24,499
Fund Balance, End of Period 24,449 8,137 50 24,499 23,449 1,050 24,499 211 AB 939 Fund
Revenues 645,300 459,442 71.2% 1,350 646,650 642,750 19,900 662,650 Transfers In (61,500) (61,481) 61,500 - -
Total Revenues & Transfers In 583,800 397,961 68.2% 62,850 646,650 642,750 19,900 662,650 Expenditures 619,550 316,120 51.0% (119,450) 500,100 590,400 44,900 635,300 Transfers Out - - 0.0% 61,500 61,500 -
Total Expenditures & Transfers Out 619,550 316,120 51.0% (57,950) 561,600 590,400 44,900 635,300 Revenues Over/(Under) Expenditures (35,750) 81,842 120,800 85,050 52,350 (25,000) 27,350 Fund Balance, July 1 61,482 61,482 146,532 146,532
Fund Balance, End of Period 25,732 81,842 120,800 146,532 198,882 (25,000) 173,882 213 Recreation Services Fund
Revenues 648,500 588,694 90.8% 47,050 695,550 630,250 73,200 703,450 Transfers In 709,550 377,362 53.2% (82,900) 626,650 764,800 194,950 959,750 Total Revenues & Transfers In 1,358,050 966,056 71.1% (35,850) 1,322,200 1,395,050 268,150 1,663,200 Expenditures 1,358,100 937,610 69.0% (35,850) 1,322,250 1,403,800 259,400 1,663,200 Transfers Out - - 0.0% - - -
Total Expenditures & Transfers Out 1,358,100 937,610 69.0% (35,850) 1,322,250 1,403,800 259,400 1,663,200 Revenues Over/(Under) Expenditures (50) 28,446 - (50) (8,750) 8,750 - Fund Balance, July 1 77 77 27 27
Fund Balance, End of Period 27 28,446 - 27 (8,723) 8,750 27

Page 158 of 403 ends

Attachment A
Current YTD YTD Recommended Estimated Adopted Recommended Proposed Budget Actuals Percent Adjustments Actual Budget Adjustments Budget Fund 4/30/2026 FY2026 FY2026 FY2027 FY2027 FY2027

CITY OF CARPINTERIA
Fiscal Year 2025-27 Mid-Cycle Budget Review
Summary by Fund
214 Housing Fund
Revenues 130,750 129,471 99.0% 2,300 133,050 8,000 - 8,000 Transfers In - - 0.0% - - -
Total Revenues & Transfers In 130,750 129,471 99.0% 2,300 133,050 8,000 - 8,000 Expenditures 31,250 14,668 46.9% - 31,250 32,600 - 32,600 Transfers Out - - 0.0% - - -
Total Expenditures & Transfers Out 31,250 14,668 46.9% - 31,250 32,600 - 32,600 Revenues Over/(Under) Expenditures 99,500 114,803 2,300 101,800 (24,600) - (24,600) Fund Balance, July 1 468,930 468,930 570,730 570,730
Fund Balance, End of Period 568,430 114,803 2,300 570,730 546,130 - 546,130 215 Measure A Fund
Revenues 1,032,000 619,523 60.0% 10,200 1,042,200 942,600 137,450 1,080,050 Transfers In - - 0.0% - - -
Total Revenues & Transfers In 1,032,000 619,523 60.0% 10,200 1,042,200 942,600 137,450 1,080,050 Expenditures 882,700 386,554 43.8% (232,500) 650,200 777,050 (282,750) 494,300 Transfers Out 523,000 5,166 1.0% - 523,000 67,500 - 67,500 Total Expenditures & Transfers Out 1,405,700 391,719 27.9% (232,500) 1,173,200 844,550 (282,750) 561,800 Revenues Over/(Under) Expenditures (373,700) 227,804 242,700 (131,000) 98,050 420,200 518,250 Fund Balance, July 1 618,150 618,150 487,150 487,150
Fund Balance, End of Period 244,450 227,804 242,700 487,150 585,200 420,200 1,005,400 216 Revolving Fund
Revenues 149,200 42,550 28.5% 33,000 182,200 58,000 478,400 536,400 Transfers In - - 0.0% - - -
Total Revenues & Transfers In 149,200 42,550 28.5% 33,000 182,200 58,000 478,400 536,400 Expenditures 138,200 50,080 36.2% 138,200 58,000 84,400 142,400 Transfers Out 11,000 - 0.0% 33,000 44,000 - 394,000 394,000 Total Expenditures & Transfers Out 149,200 50,080 33.6% 33,000 182,200 58,000 478,400 536,400 Revenues Over/(Under) Expenditures - (7,530) - - - - -
Fund Balance, July 1 - - - -
Fund Balance, End of Period - (7,530) - - - - -
217 PEG Fees Fund
Revenues 42,000 31,874 75.9% 42,000 40,200 1,800 42,000 Transfers In 81,025 62,082 76.6% 25 81,050 91,200 (150) 91,050 Total Revenues & Transfers In 123,025 93,956 76.4% 25 123,050 131,400 1,650 133,050 Expenditures 129,800 96,479 74.3% - 129,800 131,400 1,650 133,050 Transfers Out - - 0.0% - - -
Total Expenditures & Transfers Out 129,800 96,479 74.3% - 129,800 131,400 1,650 133,050 Revenues Over/(Under) Expenditures (6,775) (2,523) 25 (6,750) - - - Fund Balance, July 1 6,796 6,796 46 46
Fund Balance, End of Period 21 (2,523) 25 46 46 - 46

Page 159 of 403 ends

Attachment A
Current YTD YTD Recommended Estimated Adopted Recommended Proposed Budget Actuals Percent Adjustments Actual Budget Adjustments Budget Fund 4/30/2026 FY2026 FY2026 FY2027 FY2027 FY2027

CITY OF CARPINTERIA
Fiscal Year 2025-27 Mid-Cycle Budget Review
Summary by Fund
218 Berm Assessment District #5
Revenues 20,400 19,926 97.7% - 20,400 20,400 - 20,400
Transfers In 29,600 21,775 73.6% 29,600 31,100 500 31,600 Total Revenues & Transfers In 50,000 41,701 83.4% - 50,000 51,500 500 52,000 Expenditures 50,000 34,257 68.5% 50,000 51,500 500 52,000 Transfers Out - - 0.0% - -
Total Expenditures & Transfers Out 50,000 34,257 68.5% - 50,000 51,500 500 52,000 Revenues Over/(Under) Expenditures - 7,444 - - - - -
Fund Balance, July 1 - - - -
Fund Balance, End of Period - 7,444 - - - - -
301 Capital Improvement Projects Fund
Revenues 4,648,050 1,181,762 25.4% 24,450 4,672,500 6,600,000 225,000 6,825,000 Transfers In 1,218,500 40,670 3.3% 33,000 1,251,500 302,000 394,000 696,000 Total Revenues & Transfers In 5,866,550 1,222,432 20.8% 57,450 5,924,000 6,902,000 619,000 7,521,000 Expenditures 6,219,050 1,220,379 19.6% - 6,219,050 7,451,500 780,000 8,231,500 Transfers Out - - 0.0% - - -
Total Expenditures & Transfers Out 6,219,050 1,220,379 19.6% - 6,219,050 7,451,500 780,000 8,231,500 Revenues Over/(Under) Expenditures (352,500) 2,053 57,450 (295,050) (549,500) (161,000) (710,500) Fund Balance, July 1 1,638,311 1,638,311 1,343,261 1,343,261 Fund Balance, End of Period 1,285,811 2,053 57,450 1,343,261 793,761 (161,000) 632,761 All Funds Total
Revenues 28,172,100 18,207,615 64.6% 383,050 28,555,150 29,062,700 1,675,550 30,738,250 Transfers In 3,699,407 1,471,962 39.8% (109,225) 3,590,182 2,692,850 801,200 3,494,050 Total Revenues & Transfers In 31,871,507 19,679,577 61.7% 273,825 32,145,332 31,755,550 2,476,750 34,232,300 Expenditures 29,317,425 17,689,816 60.3% (949,600) 28,367,825 30,321,975 817,975 31,139,950 Transfers Out 3,699,407 1,471,962 39.8% (109,225) 3,590,182 2,692,850 801,200 3,494,050 Total Expenditures & Transfers Out 33,016,832 19,161,778 58.0% (1,058,825) 31,958,007 33,014,825 1,619,175 34,634,000 Revenues Over/(Under) Expenditures (1,145,325) 517,799 1,332,650 187,325 (1,259,275) 857,575 (401,700) Fund Balance, July 1 17,859,731 17,859,731 18,047,056 18,047,056 Fund Balance, End of Period 16,714,406 517,799 1,332,650 18,047,056 16,787,781 857,575 17,645,356

Page 160 of 403 ends

ATTACHMENT B
Mid-Cycle Budget
Proposed Recommended Adjustments FY 2025-27

Page 161 of 403 ends

6/2/2026 4:00:57 PM Page 1 of 18
Budget Comparison Report
Carpinteria, CA Account Detail
FY 2023/24
Total Activity
FY 2024/25
Total Activity
Account Number
FY 2025/26
YTD Activity
Through May
FY 2025/26
FY 2026 AB
FY 2025/26
FY 2026 MC
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
Fund: 101 - GENERAL FUND
Type: 41 - Taxes
101-171-4120 Sales Tax Safety 90,859.35 91,535.91 54,368.31 92,800.00 92,800.00 0.00 0.00% 101-900-4100 Property Tax- Secured, Current Year2,863,439.74 2,987,637.75 3,031,589.76 3,024,000.00 3,091,600.00 67,600.00 2.24% 101-900-4101 Property Tax- Unsecured, Current Year109,634.66 110,564.48 110,681.82 119,000.00 119,000.00 0.00 0.00% 101-900-4102 Property Tax- Prior Year, Secured/Unsecured 34,362.00 40,532.64 39,056.54 35,000.00 45,000.00 10,000.00 28.57% 101-900-4103 Property Tax- In Lieu 2,016,328.09 2,090,542.00 1,086,762.50 2,173,500.00 2,173,500.00 0.00 0.00% 101-900-4111 Property Tax- Homeowners Exemption 9,957.92 9,867.76 4,825.52 11,400.00 11,400.00 0.00 0.00% 101-900-4112 Property Tax- Documentary Transfer 63,296.44 80,737.90 78,446.47 70,000.00 85,000.00 15,000.00 21.43% 101-900-4113 Property Tax- Supplemental Roll 94,269.63 73,125.29 45,197.48 82,400.00 75,000.00 -7,400.00 -8.98% 101-900-4121 Sales Tax 2,082,124.74 2,044,252.10 1,335,391.42 2,107,500.00 2,083,000.00 -24,500.00 -1.16% 101-900-4130 Franchise Fees - Cable 160,584.15 151,248.52 104,161.21 152,000.00 139,000.00 -13,000.00 -8.55% 101-900-4135 Franchise Fees - Gas 68,481.29 42,230.63 49,753.74 42,250.00 49,800.00 7,550.00 17.87% 101-900-4140 Franchise Fees - Refuse 350,667.19 382,228.83 326,389.34 412,000.00 436,000.00 24,000.00 5.83% 101-900-4145 Franchise Fees - Electric 143,278.72 138,111.61 132,668.36 138,150.00 132,700.00 -5,450.00 -3.94% 101-900-4150 Transient Occupancy Tax 2,469,342.76 2,802,235.12 2,133,873.95 2,939,150.00 2,969,800.00 30,650.00 1.04% 101-900-4151 Transient Occupancy Tax - Short Term Rentals 724,905.20 885,805.39 814,001.49 1,090,000.00 1,053,000.00 -37,000.00 -3.39% 101-900-4160 Business License Tax 70,585.65 67,141.16 64,500.27 70,000.00 70,000.00 0.00 0.00% Total Type: 41 - Taxes: 11,352,117.53 11,997,797.09 9,411,668.18 12,559,150.00 12,626,600.00 67,450.00 0.54% Type: 42 - Licenses & Permits
101-201-4200 Business License Application Fee 12,552.00 14,352.37 9,370.00 12,000.00 12,000.00 0.00 0.00% 101-321-4220 Building/ Construction Permits 204,915.51 334,648.99 303,985.96 225,000.00 310,000.00 85,000.00 37.78% 101-321-4221 Solar Permits 0.00 20,207.64 25,318.08 22,000.00 28,000.00 6,000.00 27.27% 101-321-4260 Flat Rate Permits 5,955.77 11,120.00 8,259.02 8,000.00 9,000.00 1,000.00 12.50% 101-331-4210 Massage & Peddler Permits 560.00 213.00 0.00 300.00 300.00 0.00 0.00% 101-341-4270 Dog Licenses 9,733.00 7,550.00 6,955.83 8,000.00 8,000.00 0.00 0.00% 101-341-4271 Animal Keeping Permit 0.00 0.00 536.00 0.00 0.00 0.00 0.00% 101-402-4230 Engineering/ Street Permits 21,713.88 33,247.78 30,967.42 30,000.00 35,000.00 5,000.00 16.67% 101-402-4240 Over-Size Load Permits 2,104.00 2,357.00 1,377.00 1,800.00 1,800.00 0.00 0.00% 101-900-4201 Short-Term Rental License 24,015.00 22,349.00 8,849.00 10,000.00 10,000.00 0.00 0.00% 101-900-4202 Tobacco Retailer Permit 1,736.00 1,664.00 0.00 1,700.00 1,700.00 0.00 0.00% Total Type: 42 - Licenses & Permits: 283,285.16 447,709.78 395,618.31 318,800.00 415,800.00 97,000.00 30.43%

Page 162 of 403 ends

Budget Comparison Report
6/2/2026 4:00:57 PM Page 2 of 18
FY 2023/24
Total Activity
FY 2024/25
Total Activity
Account Number
FY 2025/26
YTD Activity
Through May
FY 2025/26
FY 2026 AB
FY 2025/26
FY 2026 MC
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
Type: 43 - Intergovernmental
101-171-4375 Federal Grant- COPS 186,158.96 194,663.36 201,536.56 195,000.00 201,550.00 6,550.00 3.36% 101-302-4360 State Grants 111,125.71 44,625.60 38,550.30 270,000.00 110,000.00 -160,000.00 -59.26% 101-401-4360 State Grants 7,026.75 57,256.15 13,377.80 30,500.00 23,500.00 -7,000.00 -22.95% 101-900-4300 DMV Parking Fees 18,557.53 22,369.10 13,985.02 18,000.00 18,000.00 0.00 0.00% Total Type: 43 - Intergovernmental: 322,868.95 318,914.21 267,449.68 513,500.00 353,050.00 -160,450.00 -31.25% Type: 44 - Fines & Forfeitures
101-201-4400 Penalties/Interest Charges 11,856.88 23,630.45 17,945.17 9,000.00 20,000.00 11,000.00 122.22% 101-331-4404 Parking Fines & Penalties 31,898.23 34,863.70 37,344.96 32,000.00 38,000.00 6,000.00 18.75% 101-331-4406 Local Fines & Penalties 11,197.50 22,965.00 32,811.50 30,000.00 80,000.00 50,000.00 166.67% 101-401-4406 Local Fines & Penalties 1,200.00 100.00 0.00 100.00 100.00 0.00 0.00% 101-900-4402 Court Fines & Penalties 1,350.69 736.25 281.11 1,300.00 1,300.00 0.00 0.00% 101-900-4410 Property Tax- Interest/Penalties 18,541.09 21,680.48 16,204.05 12,400.00 20,000.00 7,600.00 61.29% Total Type: 44 - Fines & Forfeitures: 76,044.39 103,975.88 104,586.79 84,800.00 159,400.00 74,600.00 87.97% Type: 45 - Charges for services
101-131-4504 City Clerk Charges 75.00 152.25 25.00 200.00 200.00 0.00 0.00% 101-201-4502 Processing Fee 15,595.00 26,911.62 36,901.60 40,000.00 40,000.00 0.00 0.00% 101-201-4599 Merchant Processing Fees 916.65 1,538.44 1,963.83 1,500.00 2,700.00 1,200.00 80.00% 101-211-4500 Rents & Leases 0.00 1,680.00 0.00 0.00 0.00 0.00 0.00% 101-221-4511 Technology Surcharge 0.00 30,949.67 21,021.25 23,000.00 23,000.00 0.00 0.00% 101-302-4547 General Plan Update Fee 1,435.13 6,784.96 2,192.94 3,500.00 3,500.00 0.00 0.00% 101-321-4503 Planning Charges 233,539.54 313,313.84 487,430.29 400,000.00 550,000.00 150,000.00 37.50% 101-321-4509 Building Plan Check 58,954.87 268,611.79 206,824.91 216,000.00 216,000.00 0.00 0.00% 101-341-4565 Animal Control Fees 294.00 270.00 1,253.00 500.00 1,300.00 800.00 160.00% 101-401-4507 Public Works Charges 55,340.35 18,341.76 2,520.38 15,000.00 10,000.00 -5,000.00 -33.33% Total Type: 45 - Charges for services: 366,150.54 668,554.33 760,133.20 699,700.00 846,700.00 147,000.00 21.01% Type: 46 - Interest
101-900-4600 Interest Income 204,242.86 241,362.37 110,383.63 120,000.00 147,150.00 27,150.00 22.63% 101-900-4601 Net Adjustment Fair Value 182,406.18 48,327.04 0.00 0.00 0.00 0.00 0.00% 101-900-4602 Gain/Loss on Investment 156.18 21,435.48 10,572.19 0.00 0.00 0.00 0.00% Total Type: 46 - Interest: 386,805.22 311,124.89 120,955.82 120,000.00 147,150.00 27,150.00 22.63% Type: 48 - Miscellaneous Revenue
101-161-4802 Miscellaneous Income 0.00 2,181.50 0.00 0.00 0.00 0.00 0.00% 101-401-4802 Miscellaneous Income 12,425.18 411.00 875.00 500.00 500.00 0.00 0.00% 101-403-4802 Miscellaneous Income 0.00 2,181.50 0.00 0.00 0.00 0.00 0.00% 101-403-4812 Reimbursement- Insurance Claim 0.00 0.00 0.00 0.00 2,450.00 2,450.00 0.00% 101-451-4802 Miscellaneous Income 0.00 4,362.95 0.00 0.00 0.00 0.00 0.00% 101-900-4802 Miscellaneous Income 2,958.70 220,903.10 243,136.65 250,000.00 250,000.00 0.00 0.00%

Page 163 of 403 ends

Budget Comparison Report
6/2/2026 4:00:57 PM Page 3 of 18
FY 2023/24
Total Activity
FY 2024/25
Total Activity
Account Number
FY 2025/26
YTD Activity
Through May
FY 2025/26
FY 2026 AB
FY 2025/26
FY 2026 MC
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
101-900-4804 SB90 Claims 7,515.00 7,648.00 0.00 7,700.00 7,700.00 0.00 0.00% 101-900-4806 Donations 0.00 0.00 0.00 0.00 0.00 0.00 0.00% 101-900-4810 Reimbursement- State 21,435.45 117,876.40 83,577.56 83,600.00 83,600.00 0.00 0.00% 101-900-4812 Reimbursement- Insurance Claim 273.10 4,387.48 498.81 500.00 500.00 0.00 0.00% 101-900-4878 Sale of Property Gain/Loss 15,000.00 0.00 0.00 0.00 0.00 0.00 0.00% Total Type: 48 - Miscellaneous Revenue: 59,607.43 359,951.93 328,088.02 342,300.00 344,750.00 2,450.00 0.72% Total Fund: 101 - GENERAL FUND: 12,846,879.22 14,208,028.11 11,388,500.00 14,638,250.00 14,893,450.00 255,200.00 1.74% Fund: 102 - GENERAL RESERVE - SPECIAL PROJECTS
Type: 46 - Interest
102-900-4600 Interest Income 24,869.76 32,245.70 16,584.59 18,000.00 22,100.00 4,100.00 22.78% 102-900-4601 Net Adjustment Fair Value 9,958.16 16,027.72 0.00 0.00 0.00 0.00 0.00% 102-900-4602 Gain/Loss on Investment 77.73 2,955.84 1,448.84 0.00 0.00 0.00 0.00% Total Type: 46 - Interest: 34,905.65 51,229.26 18,033.43 18,000.00 22,100.00 4,100.00 22.78% Total Fund: 102 - GENERAL RESERVE - SPECIAL PROJECTS: 34,905.65 51,229.26 18,033.43 18,000.00 22,100.00 4,100.00 22.78% Fund: 103 - MAJOR ASSET REPLACEMENT AND REPAIR RESERVE
Type: 46 - Interest
103-900-4600 Interest Income 32,204.13 37,254.25 17,864.26 20,000.00 23,800.00 3,800.00 19.00% 103-900-4601 Net Adjustment Fair Value 12,921.79 17,896.73 0.00 0.00 0.00 0.00 0.00% 103-900-4602 Gain/Loss on Investment 94.63 3,579.97 1,602.80 0.00 0.00 0.00 0.00% Total Type: 46 - Interest: 45,220.55 58,730.95 19,467.06 20,000.00 23,800.00 3,800.00 19.00% Total Fund: 103 - MAJOR ASSET REPLACEMENT AND REPAIR R… 45,220.55 58,730.95 19,467.06 20,000.00 23,800.00 3,800.00 19.00% Fund: 104 - MEASURE X FUND
Type: 41 - Taxes
104-900-4122 Sales Tax - Local 3,804,197.55 3,787,080.55 2,494,333.86 3,934,000.00 3,907,000.00 -27,000.00 -0.69% Total Type: 41 - Taxes: 3,804,197.55 3,787,080.55 2,494,333.86 3,934,000.00 3,907,000.00 -27,000.00 -0.69% Type: 43 - Intergovernmental
104-302-4360 State Grants 95,200.00 0.00 17,740.93 35,500.00 35,500.00 0.00 0.00% Total Type: 43 - Intergovernmental: 95,200.00 0.00 17,740.93 35,500.00 35,500.00 0.00 0.00% Type: 45 - Charges for services
104-162-4500 Rents & Leases 1,492.80 1,262.22 2,857.60 2,900.00 2,900.00 0.00 0.00% Total Type: 45 - Charges for services: 1,492.80 1,262.22 2,857.60 2,900.00 2,900.00 0.00 0.00% Type: 46 - Interest
104-900-4600 Interest Income 131,468.38 80,455.78 23,798.81 25,000.00 31,700.00 6,700.00 26.80% 104-900-4601 Net Adjustment Fair Value 54,619.57 14,214.07 0.00 0.00 0.00 0.00 0.00% 104-900-4602 Gain/Loss on Investment 659.89 9,970.54 1,851.64 0.00 0.00 0.00 0.00% Total Type: 46 - Interest: 186,747.84 104,640.39 25,650.45 25,000.00 31,700.00 6,700.00 26.80%

Page 164 of 403 ends

Budget Comparison Report
6/2/2026 4:00:57 PM Page 4 of 18
FY 2023/24
Total Activity
FY 2024/25
Total Activity
Account Number
FY 2025/26
YTD Activity
Through May
FY 2025/26
FY 2026 AB
FY 2025/26
FY 2026 MC
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
Type: 48 - Miscellaneous Revenue
104-461-4802 Miscellaneous Income 83,018.06 31,868.45 16,762.78 32,500.00 32,500.00 0.00 0.00% 104-512-4806 Donations 0.00 1,500.00 0.00 0.00 0.00 0.00 0.00% Total Type: 48 - Miscellaneous Revenue: 83,018.06 33,368.45 16,762.78 32,500.00 32,500.00 0.00 0.00% Total Fund: 104 - MEASURE X FUND: 4,170,656.25 3,926,351.61 2,557,345.62 4,029,900.00 4,009,600.00 -20,300.00 -0.50% Fund: 201 - TRAFFIC SAFETY FUND
Type: 44 - Fines & Forfeitures
201-331-4408 California Vehicle Code Penalties 49,551.79 25,876.43 11,884.30 28,000.00 20,000.00 -8,000.00 -28.57% Total Type: 44 - Fines & Forfeitures: 49,551.79 25,876.43 11,884.30 28,000.00 20,000.00 -8,000.00 -28.57% Type: 46 - Interest
201-331-4600 Interest Income 2,119.74 3,716.21 2,016.75 2,000.00 2,650.00 650.00 32.50% 201-331-4601 Net Adjustment Fair Value 971.10 1,913.51 0.00 0.00 0.00 0.00 0.00% 201-331-4602 Gain/Loss on Investment 5.94 324.43 178.79 0.00 0.00 0.00 0.00% Total Type: 46 - Interest: 3,096.78 5,954.15 2,195.54 2,000.00 2,650.00 650.00 32.50% Type: 48 - Miscellaneous Revenue
201-331-4802 Miscellaneous Income 3,107.49 6,737.06 4,719.49 6,000.00 6,000.00 0.00 0.00% Total Type: 48 - Miscellaneous Revenue: 3,107.49 6,737.06 4,719.49 6,000.00 6,000.00 0.00 0.00% Total Fund: 201 - TRAFFIC SAFETY FUND: 55,756.06 38,567.64 18,799.33 36,000.00 28,650.00 -7,350.00 -20.42% Fund: 202 - LIBRARY FUND
Type: 43 - Intergovernmental
202-550-4365 Per Capita County Funding 146,832.00 151,946.00 155,344.00 153,000.00 155,000.00 2,000.00 1.31% Total Type: 43 - Intergovernmental: 146,832.00 151,946.00 155,344.00 153,000.00 155,000.00 2,000.00 1.31% Type: 45 - Charges for services
202-550-4510 Library Service Fees 3,072.64 2,822.73 2,257.20 3,000.00 3,000.00 0.00 0.00% Total Type: 45 - Charges for services: 3,072.64 2,822.73 2,257.20 3,000.00 3,000.00 0.00 0.00% Type: 46 - Interest
202-900-4601 Net Adjustment Fair Value 0.00 159.55 0.00 0.00 0.00 0.00 0.00% Total Type: 46 - Interest: 0.00 159.55 0.00 0.00 0.00 0.00 0.00% Type: 48 - Miscellaneous Revenue
202-550-4806 Donations 66,545.68 71,400.38 66,429.18 81,500.00 81,500.00 0.00 0.00% Total Type: 48 - Miscellaneous Revenue: 66,545.68 71,400.38 66,429.18 81,500.00 81,500.00 0.00 0.00% Total Fund: 202 - LIBRARY FUND: 216,450.32 226,328.66 224,030.38 237,500.00 239,500.00 2,000.00 0.84%

Page 165 of 403 ends

Budget Comparison Report
6/2/2026 4:00:57 PM Page 5 of 18
FY 2023/24
Total Activity
FY 2024/25
Total Activity
Account Number
FY 2025/26
YTD Activity
Through May
FY 2025/26
FY 2026 AB
FY 2025/26
FY 2026 MC
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
Fund: 203 - ROAD MAINTENANCE REHABILITATION FUND
Type: 43 - Intergovernmental
203-431-4314 RMRA (SB1) 339,478.60 358,606.04 264,688.10 347,800.00 347,800.00 0.00 0.00% Total Type: 43 - Intergovernmental: 339,478.60 358,606.04 264,688.10 347,800.00 347,800.00 0.00 0.00% Type: 46 - Interest
203-431-4600 Interest Income 2,589.42 73.63 3,585.93 3,000.00 4,750.00 1,750.00 58.33% 203-431-4601 Net Adjustment Fair Value 64.93 109.62 0.00 0.00 0.00 0.00 0.00% 203-431-4602 Gain/Loss on Investment 5.00 7.17 218.70 0.00 0.00 0.00 0.00% Total Type: 46 - Interest: 2,659.35 190.42 3,804.63 3,000.00 4,750.00 1,750.00 58.33% Total Fund: 203 - ROAD MAINTENANCE REHABILITATION FUN… 342,137.95 358,796.46 268,492.73 350,800.00 352,550.00 1,750.00 0.50% Fund: 204 - PARK MAINTENANCE FUND
Type: 41 - Taxes
204-405-4169 Property Tax- Park Maintenance Tax 160,638.93 158,971.51 0.00 0.00 0.00 0.00 0.00% 204-472-4169 Property Tax- Park Maintenance Tax 0.00 0.00 157,461.67 159,000.00 159,000.00 0.00 0.00% Total Type: 41 - Taxes: 160,638.93 158,971.51 157,461.67 159,000.00 159,000.00 0.00 0.00% Type: 43 - Intergovernmental
204-501-4316 Bluffs Endowment 36,000.00 77,849.00 36,732.00 38,000.00 37,000.00 -1,000.00 -2.63% Total Type: 43 - Intergovernmental: 36,000.00 77,849.00 36,732.00 38,000.00 37,000.00 -1,000.00 -2.63% Type: 45 - Charges for services
204-501-4513 Park Rentals 16,695.55 18,281.52 18,181.26 21,000.00 21,000.00 0.00 0.00% Total Type: 45 - Charges for services: 16,695.55 18,281.52 18,181.26 21,000.00 21,000.00 0.00 0.00% Type: 46 - Interest
204-501-4600 Interest Income 0.00 345.27 0.00 0.00 0.00 0.00 0.00% 204-501-4601 Net Adjustment Fair Value 0.00 64.09 0.00 0.00 0.00 0.00 0.00% 204-501-4602 Gain/Loss on Investment 0.00 55.60 0.00 0.00 0.00 0.00 0.00% Total Type: 46 - Interest: 0.00 464.96 0.00 0.00 0.00 0.00 0.00% Type: 47 - Special Assessments
204-501-4700 Berm Assessment 20,162.57 20,702.74 0.00 0.00 0.00 0.00 0.00% Total Type: 47 - Special Assessments: 20,162.57 20,702.74 0.00 0.00 0.00 0.00 0.00% Type: 48 - Miscellaneous Revenue
204-405-4802 Miscellaneous Income 4,203.60 31,459.05 0.00 0.00 0.00 0.00 0.00% 204-501-4806 Donations 5,540.00 15,500.00 7,950.00 4,000.00 7,350.00 3,350.00 83.75% Total Type: 48 - Miscellaneous Revenue: 9,743.60 46,959.05 7,950.00 4,000.00 7,350.00 3,350.00 83.75% Total Fund: 204 - PARK MAINTENANCE FUND: 243,240.65 323,228.78 220,324.93 222,000.00 224,350.00 2,350.00 1.06%

Page 166 of 403 ends

Budget Comparison Report
6/2/2026 4:00:57 PM Page 6 of 18
FY 2023/24
Total Activity
FY 2024/25
Total Activity
Account Number
FY 2025/26
YTD Activity
Through May
FY 2025/26
FY 2026 AB
FY 2025/26
FY 2026 MC
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
Fund: 205 - GAS TAX FUND
Type: 43 - Intergovernmental
205-431-4320 Section 2103 119,666.19 125,351.95 92,755.39 125,950.00 126,600.00 650.00 0.52% 205-431-4322 Section 2106 45,759.13 46,983.69 34,239.15 47,950.00 47,300.00 -650.00 -1.36% 205-431-4324 Section 2107 108,021.93 108,412.93 78,287.02 112,850.00 111,200.00 -1,650.00 -1.46% 205-431-4326 Section 2107.5 3,000.00 3,000.00 3,000.00 3,000.00 3,000.00 0.00 0.00% 205-431-4328 Section 2105 79,804.24 81,724.35 59,542.77 84,450.00 83,200.00 -1,250.00 -1.48% Total Type: 43 - Intergovernmental: 356,251.49 365,472.92 267,824.33 374,200.00 371,300.00 -2,900.00 -0.77% Type: 46 - Interest
205-431-4600 Interest Income 16,124.87 8,078.68 4,974.22 5,000.00 6,600.00 1,600.00 32.00% 205-431-4601 Net Adjustment Fair Value 6,543.26 2,815.18 0.00 0.00 0.00 0.00 0.00% 205-431-4602 Gain/Loss on Investment 44.61 1,095.96 382.04 0.00 0.00 0.00 0.00% Total Type: 46 - Interest: 22,712.74 11,989.82 5,356.26 5,000.00 6,600.00 1,600.00 32.00% Type: 48 - Miscellaneous Revenue
205-431-4802 Miscellaneous Income 0.00 13,527.06 0.00 0.00 0.00 0.00 0.00% 205-431-4812 Reimbursement- Insurance Claim 0.00 0.00 14,846.79 5,650.00 13,650.00 8,000.00 141.59% Total Type: 48 - Miscellaneous Revenue: 0.00 13,527.06 14,846.79 5,650.00 13,650.00 8,000.00 141.59% Total Fund: 205 - GAS TAX FUND: 378,964.23 390,989.80 288,027.38 384,850.00 391,550.00 6,700.00 1.74% Fund: 206 - LOCAL TRANSPORTATION FUND
Type: 43 - Intergovernmental
206-431-4330 BKWY, ART3; SEC 9 12,294.14 15,289.99 9,369.91 14,250.00 15,000.00 750.00 5.26% Total Type: 43 - Intergovernmental: 12,294.14 15,289.99 9,369.91 14,250.00 15,000.00 750.00 5.26% Type: 46 - Interest
206-431-4600 Interest Income 135.93 315.41 216.60 250.00 250.00 0.00 0.00% 206-431-4601 Net Adjustment Fair Value 38.29 159.21 0.00 0.00 0.00 0.00 0.00% 206-431-4602 Gain/Loss on Investment -0.80 22.72 18.60 0.00 0.00 0.00 0.00% Total Type: 46 - Interest: 173.42 497.34 235.20 250.00 250.00 0.00 0.00% Type: 48 - Miscellaneous Revenue
206-431-4802 Miscellaneous Income 0.00 219.17 0.00 0.00 0.00 0.00 0.00% 206-431-4812 Reimbursement- Insurance Claim 0.00 0.00 1,299.39 1,300.00 1,300.00 0.00 0.00% Total Type: 48 - Miscellaneous Revenue: 0.00 219.17 1,299.39 1,300.00 1,300.00 0.00 0.00% Total Fund: 206 - LOCAL TRANSPORTATION FUND: 12,467.56 16,006.50 10,904.50 15,800.00 16,550.00 750.00 4.75% Fund: 207 - TIDELANDS TRUST FUND
Type: 43 - Intergovernmental
207-531-4360 State Grants 0.00 0.00 0.00 0.00 0.00 0.00 0.00% Total Type: 43 - Intergovernmental: 0.00 0.00 0.00 0.00 0.00 0.00 0.00%

Page 167 of 403 ends

Budget Comparison Report
6/2/2026 4:00:57 PM Page 7 of 18
FY 2023/24
Total Activity
FY 2024/25
Total Activity
Account Number
FY 2025/26
YTD Activity
Through May
FY 2025/26
FY 2026 AB
FY 2025/26
FY 2026 MC
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
Type: 45 - Charges for services
207-531-4500 Rents & Leases 309,803.18 317,741.48 380,726.66 380,750.00 380,750.00 0.00 0.00% 207-531-4526 Ocean Recreation 0.00 0.00 3,400.00 6,500.00 6,500.00 0.00 0.00% Total Type: 45 - Charges for services: 309,803.18 317,741.48 384,126.66 387,250.00 387,250.00 0.00 0.00% Type: 46 - Interest
207-531-4600 Interest Income 32,801.52 37,510.66 11,327.59 12,000.00 15,100.00 3,100.00 25.83% 207-531-4601 Net Adjustment Fair Value 5,919.55 11,034.75 0.00 0.00 0.00 0.00 0.00% 207-531-4602 Gain/Loss on Investment -51.11 1,868.44 990.32 0.00 0.00 0.00 0.00% Total Type: 46 - Interest: 38,669.96 50,413.85 12,317.91 12,000.00 15,100.00 3,100.00 25.83% Type: 48 - Miscellaneous Revenue
207-531-4802 Miscellaneous Income 0.00 0.10 0.00 0.00 0.00 0.00 0.00% 207-531-4806 Donations 170.00 0.00 0.00 0.00 0.00 0.00 0.00% Total Type: 48 - Miscellaneous Revenue: 170.00 0.10 0.00 0.00 0.00 0.00 0.00% Total Fund: 207 - TIDELANDS TRUST FUND: 348,643.14 368,155.43 396,444.57 399,250.00 402,350.00 3,100.00 0.78% Fund: 208 - STREET LIGHTING FUND
Type: 41 - Taxes
208-411-4100 Property Tax- Secured, Current Year 228,126.14 238,091.58 240,405.39 246,750.00 246,750.00 0.00 0.00% 208-411-4101 Property Tax- Unsecured, Current Year 8,525.18 8,548.27 8,588.92 8,900.00 8,900.00 0.00 0.00% 208-411-4111 Property Tax- Homeowners Exemption 774.20 767.08 375.43 800.00 800.00 0.00 0.00% 208-411-4113 Property Tax- Supplemental Roll 7,332.56 5,659.56 3,523.41 4,200.00 4,200.00 0.00 0.00% Total Type: 41 - Taxes: 244,758.08 253,066.49 252,893.15 260,650.00 260,650.00 0.00 0.00% Type: 44 - Fines & Forfeitures
208-411-4410 Property Tax- Interest/Penalties 1,409.80 1,406.09 1,166.22 1,600.00 1,600.00 0.00 0.00% Total Type: 44 - Fines & Forfeitures: 1,409.80 1,406.09 1,166.22 1,600.00 1,600.00 0.00 0.00% Type: 46 - Interest
208-411-4600 Interest Income 15,560.06 22,167.70 11,523.47 12,000.00 15,350.00 3,350.00 27.92% 208-411-4601 Net Adjustment Fair Value 6,718.39 11,689.34 0.00 0.00 0.00 0.00 0.00% 208-411-4602 Gain/Loss on Investment 9.98 2,056.55 1,044.03 0.00 0.00 0.00 0.00% Total Type: 46 - Interest: 22,288.43 35,913.59 12,567.50 12,000.00 15,350.00 3,350.00 27.92% Type: 48 - Miscellaneous Revenue
208-411-4802 Miscellaneous Income 0.00 4,582.12 0.00 0.00 0.00 0.00 0.00% 208-411-4812 Reimbursement- Insurance Claim 0.00 0.00 4,430.55 2,550.00 3,950.00 1,400.00 54.90% Total Type: 48 - Miscellaneous Revenue: 0.00 4,582.12 4,430.55 2,550.00 3,950.00 1,400.00 54.90% Total Fund: 208 - STREET LIGHTING FUND: 268,456.31 294,968.29 271,057.42 276,800.00 281,550.00 4,750.00 1.72%

Page 168 of 403 ends

Budget Comparison Report
6/2/2026 4:00:57 PM Page 8 of 18
FY 2023/24
Total Activity
FY 2024/25
Total Activity
Account Number
FY 2025/26
YTD Activity
Through May
FY 2025/26
FY 2026 AB
FY 2025/26
FY 2026 MC
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
Fund: 209 - RIGHT-OF-WAY MAINTENANCE DISTRICT FUND
Type: 44 - Fines & Forfeitures
209-441-4410 Property Tax- Interest/Penalties 357.96 497.03 237.35 200.00 250.00 50.00 25.00% Total Type: 44 - Fines & Forfeitures: 357.96 497.03 237.35 200.00 250.00 50.00 25.00% Type: 46 - Interest
209-441-4600 Interest Income 0.00 1,030.68 0.00 0.00 0.00 0.00 0.00% 209-441-4601 Net Adjustment Fair Value 0.00 162.29 0.00 0.00 0.00 0.00 0.00% 209-441-4602 Gain/Loss on Investment 0.00 141.64 0.00 0.00 0.00 0.00 0.00% Total Type: 46 - Interest: 0.00 1,334.61 0.00 0.00 0.00 0.00 0.00% Type: 47 - Special Assessments
209-441-4701 ROW Assessment 201,162.15 198,853.69 197,112.60 200,000.00 200,000.00 0.00 0.00% Total Type: 47 - Special Assessments: 201,162.15 198,853.69 197,112.60 200,000.00 200,000.00 0.00 0.00% Type: 48 - Miscellaneous Revenue
209-441-4802 Miscellaneous Income 14,508.86 7,421.12 0.00 0.00 0.00 0.00 0.00% 209-441-4806 Donations 0.00 0.00 2,000.00 0.00 2,000.00 2,000.00 0.00% 209-441-4812 Reimbursement- Insurance Claim 0.00 0.00 17,722.16 10,050.00 15,800.00 5,750.00 57.21% Total Type: 48 - Miscellaneous Revenue: 14,508.86 7,421.12 19,722.16 10,050.00 17,800.00 7,750.00 77.11% Total Fund: 209 - RIGHT-OF-WAY MAINTENANCE DISTRICT FU… 216,028.97 208,106.45 217,072.11 210,250.00 218,050.00 7,800.00 3.71% Fund: 210 - PARKING AND BUSINESS IMPROVEMENT DISTRICT FUND Type: 44 - Fines & Forfeitures
210-161-4400 Penalties/Interest Charges 1,396.30 400.00 200.00 500.00 500.00 0.00 0.00% Total Type: 44 - Fines & Forfeitures: 1,396.30 400.00 200.00 500.00 500.00 0.00 0.00% Type: 46 - Interest
210-161-4600 Interest Income 1,009.85 1,207.52 649.86 800.00 850.00 50.00 6.25% 210-161-4601 Net Adjustment Fair Value 471.22 525.25 0.00 0.00 0.00 0.00 0.00% 210-161-4602 Gain/Loss on Investment 4.78 115.32 58.15 0.00 0.00 0.00 0.00% Total Type: 46 - Interest: 1,485.85 1,848.09 708.01 800.00 850.00 50.00 6.25% Type: 47 - Special Assessments
210-161-4703 General Business District Assessment 12,771.51 17,527.35 14,541.75 15,200.00 15,200.00 0.00 0.00% Total Type: 47 - Special Assessments: 12,771.51 17,527.35 14,541.75 15,200.00 15,200.00 0.00 0.00% Total Fund: 210 - PARKING AND BUSINESS IMPROVEMENT DIS… 15,653.66 19,775.44 15,449.76 16,500.00 16,550.00 50.00 0.30% Fund: 211 - AB 939 SOLID WASTE FUND
Type: 45 - Charges for services
211-421-4516 AB 939 Fees 279,450.65 329,175.31 450,931.94 637,250.00 637,250.00 0.00 0.00% Total Type: 45 - Charges for services: 279,450.65 329,175.31 450,931.94 637,250.00 637,250.00 0.00 0.00%

Page 169 of 403 ends

Budget Comparison Report
6/2/2026 4:00:57 PM Page 9 of 18
FY 2023/24
Total Activity
FY 2024/25
Total Activity
Account Number
FY 2025/26
YTD Activity
Through May
FY 2025/26
FY 2026 AB
FY 2025/26
FY 2026 MC
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
Type: 46 - Interest
211-421-4600 Interest Income -78.23 142.58 361.06 500.00 450.00 -50.00 -10.00% 211-421-4602 Gain/Loss on Investment 0.00 22.96 24.18 0.00 0.00 0.00 0.00% Total Type: 46 - Interest: -78.23 165.54 385.24 500.00 450.00 -50.00 -10.00% Type: 48 - Miscellaneous Revenue
211-421-4802 Miscellaneous Income 0.00 6,763.59 0.00 0.00 0.00 0.00 0.00% 211-421-4810 Reimbursement- State 9,931.80 12,018.13 4,200.07 5,000.00 5,000.00 0.00 0.00% 211-421-4812 Reimbursement- Insurance Claim 0.00 0.00 4,430.55 2,550.00 3,950.00 1,400.00 54.90% Total Type: 48 - Miscellaneous Revenue: 9,931.80 18,781.72 8,630.62 7,550.00 8,950.00 1,400.00 18.54% Total Fund: 211 - AB 939 SOLID WASTE FUND: 289,304.22 348,122.57 459,947.80 645,300.00 646,650.00 1,350.00 0.21% Fund: 213 - RECREATION SERVICES FUND
Type: 42 - Licenses & Permits
213-521-4260 Sign Permits 270.00 249.00 810.00 700.00 850.00 150.00 21.43% Total Type: 42 - Licenses & Permits: 270.00 249.00 810.00 700.00 850.00 150.00 21.43% Type: 43 - Intergovernmental
213-531-4360 State Grants 6,651.40 17,597.60 0.00 0.00 0.00 0.00 0.00% Total Type: 43 - Intergovernmental: 6,651.40 17,597.60 0.00 0.00 0.00 0.00 0.00% Type: 45 - Charges for services
213-501-4500 Rents & Leases 0.00 0.00 2,712.01 2,900.00 2,900.00 0.00 0.00% 213-503-4500 Rents & Leases 13,566.65 8,496.20 8,396.20 8,300.00 8,300.00 0.00 0.00% 213-503-4522 Jazzercise 5,200.00 5,684.50 4,874.13 5,250.00 5,250.00 0.00 0.00% 213-503-4528 Vets Hall Rentals 29,977.19 38,359.23 70,329.64 67,000.00 75,000.00 8,000.00 11.94% 213-521-4529 Uniform Sales 0.00 252.00 250.00 250.00 250.00 0.00 0.00% 213-521-4530 Swim Lessons 46,850.00 74,640.51 45,795.03 50,000.00 50,000.00 0.00 0.00% 213-521-4532 Punch Card Sales 25,487.25 26,493.01 26,276.50 35,000.00 35,000.00 0.00 0.00% 213-521-4533 Aerobics Program 6,115.00 4,385.00 5,072.00 6,000.00 6,000.00 0.00 0.00% 213-521-4535 Adult Pass Fee 8,530.00 8,206.50 6,690.18 7,000.00 7,000.00 0.00 0.00% 213-521-4536 Senior Pass Fee 31,827.50 34,908.52 36,310.01 36,000.00 39,000.00 3,000.00 8.33% 213-521-4537 Masters Swim Program 14,340.00 17,225.00 17,425.00 18,000.00 18,000.00 0.00 0.00% 213-521-4541 Concession - Taxable 7,403.25 7,658.33 4,010.31 6,600.00 6,600.00 0.00 0.00% 213-521-4542 Locker Rentals 1,149.00 1,005.50 1,351.00 1,500.00 1,500.00 0.00 0.00% 213-521-4543 Child Pass Fee 3,287.50 2,319.00 2,865.00 4,000.00 4,000.00 0.00 0.00% 213-521-4545 Concession - Non Taxable 2,678.00 35.00 0.00 0.00 0.00 0.00 0.00% 213-521-4546 Pool Special Event 65,260.00 55,700.00 104,562.50 110,000.00 110,000.00 0.00 0.00% 213-521-4599 Merchant Processing Fees 0.00 14,038.09 16,008.08 14,000.00 18,000.00 4,000.00 28.57% 213-522-4524 Jr Lifeguard Fee 128,646.50 116,517.82 159,554.30 135,000.00 158,700.00 23,700.00 17.56% 213-523-4538 Swim Team Tuitions 81,721.60 95,386.44 99,790.50 95,000.00 102,000.00 7,000.00 7.37% 213-531-4500 Rents & Leases 2,299.98 1,638.32 0.00 0.00 0.00 0.00 0.00%

Page 170 of 403 ends

Budget Comparison Report
6/2/2026 4:00:57 PM Page 10 of 18
FY 2023/24
Total Activity
FY 2024/25
Total Activity
Account Number
FY 2025/26
YTD Activity
Through May
FY 2025/26
FY 2026 AB
FY 2025/26
FY 2026 MC
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
213-531-4525 Beach Concession 0.00 7,585.42 0.00 0.00 0.00 0.00 0.00% 213-531-4526 Ocean Recreation 618.00 450.00 0.00 0.00 0.00 0.00 0.00% 213-532-4525 Beach Concession 14,659.25 0.00 0.00 0.00 0.00 0.00 0.00% 213-541-4520 Softball Revenue 3,436.00 4,900.00 4,200.00 4,000.00 4,500.00 500.00 12.50% 213-541-4544 Tennis Tuition 2,591.00 0.00 345.00 0.00 700.00 700.00 0.00% 213-542-4521 Community Garden Dues 7,209.00 13,080.00 9,930.00 12,000.00 12,000.00 0.00 0.00% Total Type: 45 - Charges for services: 502,852.67 538,964.39 626,747.39 617,800.00 664,700.00 46,900.00 7.59% Type: 46 - Interest
213-900-4601 Net Adjustment Fair Value 0.00 76.70 0.00 0.00 0.00 0.00 0.00% Total Type: 46 - Interest: 0.00 76.70 0.00 0.00 0.00 0.00 0.00% Type: 48 - Miscellaneous Revenue
213-478-4850 Orchard Proceeds 0.00 0.00 5,487.75 30,000.00 30,000.00 0.00 0.00% 213-521-4802 Miscellaneous Income 7.00 0.00 0.00 0.00 0.00 0.00 0.00% 213-542-4806 Donations 28.00 0.00 0.00 0.00 0.00 0.00 0.00% Total Type: 48 - Miscellaneous Revenue: 35.00 0.00 5,487.75 30,000.00 30,000.00 0.00 0.00% Total Fund: 213 - RECREATION SERVICES FUND: 509,809.07 556,887.69 633,045.14 648,500.00 695,550.00 47,050.00 7.26% Fund: 214 - HOUSING FUND
Type: 46 - Interest
214-311-4600 Interest Income 15,025.35 17,551.39 10,743.35 12,000.00 14,300.00 2,300.00 19.17% 214-311-4601 Net Adjustment Fair Value 5,571.98 8,584.94 0.00 0.00 0.00 0.00 0.00% 214-311-4602 Gain/Loss on Investment 39.14 1,624.48 934.63 0.00 0.00 0.00 0.00% 214-311-4603 Interest Income, Loan 37,908.23 3,000.00 43,698.00 43,700.00 43,700.00 0.00 0.00% Total Type: 46 - Interest: 58,544.70 30,760.81 55,375.98 55,700.00 58,000.00 2,300.00 4.13% Type: 48 - Miscellaneous Revenue
214-311-4802 Miscellaneous Income 0.00 0.00 30.00 50.00 50.00 0.00 0.00% 214-311-4830 Housing Loans 59,400.00 0.00 75,000.00 75,000.00 75,000.00 0.00 0.00% Total Type: 48 - Miscellaneous Revenue: 59,400.00 0.00 75,030.00 75,050.00 75,050.00 0.00 0.00% Total Fund: 214 - HOUSING FUND: 117,944.70 30,760.81 130,405.98 130,750.00 133,050.00 2,300.00 1.76% Fund: 215 - MEASURE A FUND
Type: 43 - Intergovernmental
215-431-4332 Measure A Revenue 1,010,244.76 1,003,377.88 593,196.49 1,008,850.00 1,008,850.00 0.00 0.00% Total Type: 43 - Intergovernmental: 1,010,244.76 1,003,377.88 593,196.49 1,008,850.00 1,008,850.00 0.00 0.00% Type: 46 - Interest
215-431-4600 Interest Income 50,496.20 34,741.04 21,053.42 20,000.00 28,050.00 8,050.00 40.25% 215-431-4601 Net Adjustment Fair Value 15,554.28 7,116.91 0.00 0.00 0.00 0.00 0.00%

Page 171 of 403 ends

Budget Comparison Report
6/2/2026 4:00:57 PM Page 11 of 18
FY 2023/24
Total Activity
FY 2024/25
Total Activity
Account Number
FY 2025/26
YTD Activity
Through May
FY 2025/26
FY 2026 AB
FY 2025/26
FY 2026 MC
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
215-431-4602 Gain/Loss on Investment 220.40 1,641.98 1,042.73 0.00 0.00 0.00 0.00% Total Type: 46 - Interest: 66,270.88 43,499.93 22,096.15 20,000.00 28,050.00 8,050.00 40.25% Type: 48 - Miscellaneous Revenue
215-411-4802 Miscellaneous Income 0.00 2,452.38 0.00 0.00 0.00 0.00 0.00% 215-431-4802 Miscellaneous Income 0.00 219.17 0.00 0.00 0.00 0.00 0.00% 215-431-4812 Reimbursement- Insurance Claim 0.00 0.00 5,996.11 3,150.00 5,300.00 2,150.00 68.25% 215-441-4802 Miscellaneous Income 10,209.29 0.00 0.00 0.00 0.00 0.00 0.00% Total Type: 48 - Miscellaneous Revenue: 10,209.29 2,671.55 5,996.11 3,150.00 5,300.00 2,150.00 68.25% Total Fund: 215 - MEASURE A FUND: 1,086,724.93 1,049,549.36 621,288.75 1,032,000.00 1,042,200.00 10,200.00 0.99% Fund: 216 - REVOLVING FUND
Type: 43 - Intergovernmental
216-151-4360 State Grants 0.00 0.00 0.00 0.00 0.00 0.00 0.00% 216-405-4360 State Grants 0.00 48,614.61 0.00 0.00 0.00 0.00 0.00% 216-421-4360 State Grants 25,527.99 26,873.15 36,073.65 78,500.00 78,500.00 0.00 0.00% 216-521-4390 Private Grants 0.00 0.00 0.00 0.00 0.00 0.00 0.00% 216-523-4360 State Grant 0.00 0.00 0.00 0.00 0.00 0.00 0.00% 216-531-4360 State Grants 0.00 0.00 0.00 10,300.00 10,300.00 0.00 0.00% 216-542-4360 State Grants 17,570.77 0.00 0.00 0.00 0.00 0.00 0.00% 216-550-4360 State Grants 14,763.85 5,473.44 3,478.83 5,500.00 5,500.00 0.00 0.00% Total Type: 43 - Intergovernmental: 57,862.61 80,961.20 39,552.48 94,300.00 94,300.00 0.00 0.00% Type: 48 - Miscellaneous Revenue
216-405-4806 Donations 0.00 3,339.91 0.00 0.00 0.00 0.00 0.00% 216-501-4806 Donations 0.00 0.00 0.00 1,000.00 1,000.00 0.00 0.00% 216-512-4806 Donations 956.54 0.00 0.00 400.00 400.00 0.00 0.00% 216-521-4806 Donations 0.00 20,000.00 400.00 11,000.00 33,000.00 22,000.00 200.00% 216-522-4806 Donations 622.59 15,540.05 0.00 21,000.00 21,000.00 0.00 0.00% 216-523-4806 Donations 0.00 3,320.70 2,797.30 10,000.00 10,000.00 0.00 0.00% 216-550-4806 Donations 29,698.71 12,294.59 0.00 11,500.00 22,500.00 11,000.00 95.65% Total Type: 48 - Miscellaneous Revenue: 31,277.84 54,495.25 3,197.30 54,900.00 87,900.00 33,000.00 60.11% Total Fund: 216 - REVOLVING FUND: 89,140.45 135,456.45 42,749.78 149,200.00 182,200.00 33,000.00 22.12% Fund: 217 - PEG FEES
Type: 41 - Taxes
217-161-4131 COX Cable PEG Fees 34,365.00 32,367.18 22,290.51 30,000.00 30,000.00 0.00 0.00% Total Type: 41 - Taxes: 34,365.00 32,367.18 22,290.51 30,000.00 30,000.00 0.00 0.00% Type: 45 - Charges for services
217-211-4500 Rents & Leases 0.00 280.00 1,530.00 2,000.00 2,000.00 0.00 0.00% Total Type: 45 - Charges for services: 0.00 280.00 1,530.00 2,000.00 2,000.00 0.00 0.00%

Page 172 of 403 ends

Budget Comparison Report
6/2/2026 4:00:57 PM Page 12 of 18
FY 2023/24
Total Activity
FY 2024/25
Total Activity
Account Number
FY 2025/26
YTD Activity
Through May
FY 2025/26
FY 2026 AB
FY 2025/26
FY 2026 MC
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
Type: 46 - Interest
217-161-4600 Interest Income 1,225.93 481.70 0.00 0.00 0.00 0.00 0.00% 217-161-4601 Net Adjustment Fair Value 286.46 0.00 0.00 0.00 0.00 0.00 0.00% 217-161-4602 Gain/Loss on Investment -6.92 84.95 0.00 0.00 0.00 0.00 0.00% Total Type: 46 - Interest: 1,505.47 566.65 0.00 0.00 0.00 0.00 0.00% Type: 48 - Miscellaneous Revenue
217-161-4802 Miscellaneous Income 3,701.25 15,008.75 8,053.75 10,000.00 10,000.00 0.00 0.00% Total Type: 48 - Miscellaneous Revenue: 3,701.25 15,008.75 8,053.75 10,000.00 10,000.00 0.00 0.00% Total Fund: 217 - PEG FEES: 39,571.72 48,222.58 31,874.26 42,000.00 42,000.00 0.00 0.00% Fund: 218 - BERM ASSESSMENT DISTRICT
Type: 47 - Special Assessments
218-472-4700 Berm Assessment 0.00 0.00 19,926.08 20,400.00 20,400.00 0.00 0.00% Total Type: 47 - Special Assessments: 0.00 0.00 19,926.08 20,400.00 20,400.00 0.00 0.00% Total Fund: 218 - BERM ASSESSMENT DISTRICT: 0.00 0.00 19,926.08 20,400.00 20,400.00 0.00 0.00% Fund: 301 - CAPITAL IMPROVEMENT PROJECTS FUND
Type: 43 - Intergovernmental
301-403-4360 State Grants 237,535.66 1,330,869.12 818,202.69 1,748,550.00 1,748,550.00 0.00 0.00% 301-403-4370 Federal Grants 17,717.16 1,013,077.85 98,203.67 1,032,000.00 1,032,000.00 0.00 0.00% 301-403-4380 County Grants 53,174.99 385,895.75 66,700.00 1,497,000.00 1,497,000.00 0.00 0.00% 301-403-4390 Private Grants 0.00 0.00 0.00 0.00 0.00 0.00 0.00% Total Type: 43 - Intergovernmental: 308,427.81 2,729,842.72 983,106.36 4,277,550.00 4,277,550.00 0.00 0.00% Type: 45 - Charges for services
301-401-4550 Highway & Bridges 0.00 53,218.74 53,396.99 52,200.00 53,400.00 1,200.00 2.30% 301-401-4552 Traffic Control 0.00 6,148.16 6,360.72 6,250.00 6,400.00 150.00 2.40% 301-401-4555 General Government 0.00 12,161.04 31,395.91 30,750.00 31,400.00 650.00 2.11% 301-431-4551 Storm Drainage 0.00 23,791.33 59,239.82 58,700.00 59,250.00 550.00 0.94% 301-431-4553 Streets & Thoroughfares 0.00 3,784.98 3,815.80 3,750.00 3,800.00 50.00 1.33% 301-501-4561 Park & Recreation Facilities Improvement 0.00 53,817.83 189,670.03 185,600.00 189,700.00 4,100.00 2.21% 301-501-4562 Aquatics Facilities 0.00 3,095.07 11,454.32 11,250.00 11,450.00 200.00 1.78% 301-501-4563 Open Space Parks 0.00 21,692.10 -4,360.85 0.00 4,400.00 4,400.00 0.00% 301-501-4564 Quimby Fees 32,935.14 29,203.08 0.00 0.00 0.00 0.00 0.00% 301-501-4566 New Construction Fee 9,000.00 23,216.44 3,500.00 2,000.00 2,500.00 500.00 25.00% Total Type: 45 - Charges for services: 41,935.14 230,128.77 354,472.74 350,500.00 362,300.00 11,800.00 3.37% Type: 46 - Interest
301-900-4600 Interest Income 68,363.84 71,578.36 24,505.11 20,000.00 32,650.00 12,650.00 63.25% 301-900-4601 Net Adjustment Fair Value 39,388.01 34,229.72 0.00 0.00 0.00 0.00 0.00%

Page 173 of 403 ends

Budget Comparison Report
6/2/2026 4:00:57 PM Page 13 of 18
FY 2023/24
Total Activity
FY 2024/25
Total Activity
Account Number
FY 2025/26
YTD Activity
Through May
FY 2025/26
FY 2026 AB
FY 2025/26
FY 2026 MC
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
301-900-4602 Gain/Loss on Investment 205.33 11,039.69 3,292.69 0.00 0.00 0.00 0.00% Total Type: 46 - Interest: 107,957.18 116,847.77 27,797.80 20,000.00 32,650.00 12,650.00 63.25% Type: 48 - Miscellaneous Revenue
301-403-4802 Miscellaneous Income 0.00 94,023.20 0.00 0.00 0.00 0.00 0.00% Total Type: 48 - Miscellaneous Revenue: 0.00 94,023.20 0.00 0.00 0.00 0.00 0.00% Total Fund: 301 - CAPITAL IMPROVEMENT PROJECTS FUND: 458,320.13 3,170,842.46 1,365,376.90 4,648,050.00 4,672,500.00 24,450.00 0.53% Fund: 801 - GENERAL FIXED ASSET ACCOUNT GROUP (GFAAG)
Type: 48 - Miscellaneous Revenue
801-900-4878 Sale of Property Gain/Loss 1,106,315.37 9,708,410.41 0.00 0.00 0.00 0.00 0.00% Total Type: 48 - Miscellaneous Revenue: 1,106,315.37 9,708,410.41 0.00 0.00 0.00 0.00 0.00% Total Fund: 801 - GENERAL FIXED ASSET ACCOUNT GROUP (G… 1,106,315.37 9,708,410.41 0.00 0.00 0.00 0.00 0.00% Fund: 900 - POOLED CASH
Type: 46 - Interest
900-000-4600 Interest Income 0.00 0.00 48,680.94 0.00 0.00 0.00 0.00% 900-900-4602 Gain/Loss on Investment 0.00 0.00 -1,408.48 0.00 0.00 0.00 0.00% Total Type: 46 - Interest: 0.00 0.00 47,272.46 0.00 0.00 0.00 0.00% Total Fund: 900 - POOLED CASH: 0.00 0.00 47,272.46 0.00 0.00 0.00 0.00% Report Total: 22,892,591.11 35,537,515.71 19,265,836.37 28,172,100.00 28,555,150.00 383,050.00 1.36%

Page 174 of 403 ends

Budget Comparison Report
6/2/2026 4:00:57 PM Page 14 of 18
Group Summary
Typ…
FY 2023/24
Total Activity
FY 2024/25
Total Activity
FY 2025/26
YTD Activity
Through May
FY 2025/26
FY 2026 AB
FY 2025/26
FY 2026 MC
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget
%
Increase /
(Decrease)
Fund: 101 - GENERAL FUND
41 - Taxes 11,352,117.53 11,997,797.09 9,411,668.18 12,559,150.00 12,626,600.00 67,450.00 0.54% 42 - Licenses & Permits 283,285.16 447,709.78 395,618.31 318,800.00 415,800.00 97,000.00 30.43% 43 - Intergovernmental 322,868.95 318,914.21 267,449.68 513,500.00 353,050.00 -160,450.00 -31.25% 44 - Fines & Forfeitures 76,044.39 103,975.88 104,586.79 84,800.00 159,400.00 74,600.00 87.97% 45 - Charges for services 366,150.54 668,554.33 760,133.20 699,700.00 846,700.00 147,000.00 21.01% 46 - Interest 386,805.22 311,124.89 120,955.82 120,000.00 147,150.00 27,150.00 22.63% 48 - Miscellaneous Revenue 59,607.43 359,951.93 328,088.02 342,300.00 344,750.00 2,450.00 0.72% Total Fund: 101 - GENERAL FUND: 12,846,879.22 14,208,028.11 11,388,500.00 14,638,250.00 14,893,450.00 255,200.00 1.74% Fund: 102 - GENERAL RESERVE - SPECIAL PROJECTS
46 - Interest 34,905.65 51,229.26 18,033.43 18,000.00 22,100.00 4,100.00 22.78% Total Fund: 102 - GENERAL RESERVE - SPECIAL PROJECTS: 34,905.65 51,229.26 18,033.43 18,000.00 22,100.00 4,100.00 22.78% Fund: 103 - MAJOR ASSET REPLACEMENT AND REPAIR RESERVE
46 - Interest 45,220.55 58,730.95 19,467.06 20,000.00 23,800.00 3,800.00 19.00% Total Fund: 103 - MAJOR ASSET REPLACEMENT AND REPAIR R… 45,220.55 58,730.95 19,467.06 20,000.00 23,800.00 3,800.00 19.00% Fund: 104 - MEASURE X FUND
41 - Taxes 3,804,197.55 3,787,080.55 2,494,333.86 3,934,000.00 3,907,000.00 -27,000.00 -0.69% 43 - Intergovernmental 95,200.00 0.00 17,740.93 35,500.00 35,500.00 0.00 0.00% 45 - Charges for services 1,492.80 1,262.22 2,857.60 2,900.00 2,900.00 0.00 0.00% 46 - Interest 186,747.84 104,640.39 25,650.45 25,000.00 31,700.00 6,700.00 26.80% 48 - Miscellaneous Revenue 83,018.06 33,368.45 16,762.78 32,500.00 32,500.00 0.00 0.00% Total Fund: 104 - MEASURE X FUND: 4,170,656.25 3,926,351.61 2,557,345.62 4,029,900.00 4,009,600.00 -20,300.00 -0.50% Fund: 201 - TRAFFIC SAFETY FUND
44 - Fines & Forfeitures 49,551.79 25,876.43 11,884.30 28,000.00 20,000.00 -8,000.00 -28.57% 46 - Interest 3,096.78 5,954.15 2,195.54 2,000.00 2,650.00 650.00 32.50% 48 - Miscellaneous Revenue 3,107.49 6,737.06 4,719.49 6,000.00 6,000.00 0.00 0.00% Total Fund: 201 - TRAFFIC SAFETY FUND: 55,756.06 38,567.64 18,799.33 36,000.00 28,650.00 -7,350.00 -20.42% Fund: 202 - LIBRARY FUND
43 - Intergovernmental 146,832.00 151,946.00 155,344.00 153,000.00 155,000.00 2,000.00 1.31% 45 - Charges for services 3,072.64 2,822.73 2,257.20 3,000.00 3,000.00 0.00 0.00% 46 - Interest 0.00 159.55 0.00 0.00 0.00 0.00 0.00%
48 - Miscellaneous Revenue 66,545.68 71,400.38 66,429.18 81,500.00 81,500.00 0.00 0.00% Total Fund: 202 - LIBRARY FUND: 216,450.32 226,328.66 224,030.38 237,500.00 239,500.00 2,000.00 0.84% Fund: 203 - ROAD MAINTENANCE REHABILITATION FUND
43 - Intergovernmental 339,478.60 358,606.04 264,688.10 347,800.00 347,800.00 0.00 0.00% 46 - Interest 2,659.35 190.42 3,804.63 3,000.00 4,750.00 1,750.00 58.33%

Page 175 of 403 ends

Budget Comparison Report
6/2/2026 4:00:57 PM Page 15 of 18
Typ…
FY 2023/24
Total Activity
FY 2024/25
Total Activity
FY 2025/26
YTD Activity
Through May
FY 2025/26
FY 2026 AB
FY 2025/26
FY 2026 MC
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget
%
Increase /
(Decrease)
Total Fund: 203 - ROAD MAINTENANCE REHABILITATION FUN… 342,137.95 358,796.46 268,492.73 350,800.00 352,550.00 1,750.00 0.50% Fund: 204 - PARK MAINTENANCE FUND
41 - Taxes 160,638.93 158,971.51 157,461.67 159,000.00 159,000.00 0.00 0.00% 43 - Intergovernmental 36,000.00 77,849.00 36,732.00 38,000.00 37,000.00 -1,000.00 -2.63% 45 - Charges for services 16,695.55 18,281.52 18,181.26 21,000.00 21,000.00 0.00 0.00% 46 - Interest 0.00 464.96 0.00 0.00 0.00 0.00 0.00%
47 - Special Assessments 20,162.57 20,702.74 0.00 0.00 0.00 0.00 0.00% 48 - Miscellaneous Revenue 9,743.60 46,959.05 7,950.00 4,000.00 7,350.00 3,350.00 83.75% Total Fund: 204 - PARK MAINTENANCE FUND: 243,240.65 323,228.78 220,324.93 222,000.00 224,350.00 2,350.00 1.06% Fund: 205 - GAS TAX FUND
43 - Intergovernmental 356,251.49 365,472.92 267,824.33 374,200.00 371,300.00 -2,900.00 -0.77% 46 - Interest 22,712.74 11,989.82 5,356.26 5,000.00 6,600.00 1,600.00 32.00% 48 - Miscellaneous Revenue 0.00 13,527.06 14,846.79 5,650.00 13,650.00 8,000.00 141.59% Total Fund: 205 - GAS TAX FUND: 378,964.23 390,989.80 288,027.38 384,850.00 391,550.00 6,700.00 1.74% Fund: 206 - LOCAL TRANSPORTATION FUND
43 - Intergovernmental 12,294.14 15,289.99 9,369.91 14,250.00 15,000.00 750.00 5.26% 46 - Interest 173.42 497.34 235.20 250.00 250.00 0.00 0.00% 48 - Miscellaneous Revenue 0.00 219.17 1,299.39 1,300.00 1,300.00 0.00 0.00% Total Fund: 206 - LOCAL TRANSPORTATION FUND: 12,467.56 16,006.50 10,904.50 15,800.00 16,550.00 750.00 4.75% Fund: 207 - TIDELANDS TRUST FUND
43 - Intergovernmental 0.00 0.00 0.00 0.00 0.00 0.00 0.00% 45 - Charges for services 309,803.18 317,741.48 384,126.66 387,250.00 387,250.00 0.00 0.00% 46 - Interest 38,669.96 50,413.85 12,317.91 12,000.00 15,100.00 3,100.00 25.83% 48 - Miscellaneous Revenue 170.00 0.10 0.00 0.00 0.00 0.00 0.00% Total Fund: 207 - TIDELANDS TRUST FUND: 348,643.14 368,155.43 396,444.57 399,250.00 402,350.00 3,100.00 0.78% Fund: 208 - STREET LIGHTING FUND
41 - Taxes 244,758.08 253,066.49 252,893.15 260,650.00 260,650.00 0.00 0.00% 44 - Fines & Forfeitures 1,409.80 1,406.09 1,166.22 1,600.00 1,600.00 0.00 0.00% 46 - Interest 22,288.43 35,913.59 12,567.50 12,000.00 15,350.00 3,350.00 27.92% 48 - Miscellaneous Revenue 0.00 4,582.12 4,430.55 2,550.00 3,950.00 1,400.00 54.90% Total Fund: 208 - STREET LIGHTING FUND: 268,456.31 294,968.29 271,057.42 276,800.00 281,550.00 4,750.00 1.72% Fund: 209 - RIGHT-OF-WAY MAINTENANCE DISTRICT FUND
44 - Fines & Forfeitures 357.96 497.03 237.35 200.00 250.00 50.00 25.00% 46 - Interest 0.00 1,334.61 0.00 0.00 0.00 0.00 0.00%
47 - Special Assessments 201,162.15 198,853.69 197,112.60 200,000.00 200,000.00 0.00 0.00% 48 - Miscellaneous Revenue 14,508.86 7,421.12 19,722.16 10,050.00 17,800.00 7,750.00 77.11% Total Fund: 209 - RIGHT-OF-WAY MAINTENANCE DISTRICT FU… 216,028.97 208,106.45 217,072.11 210,250.00 218,050.00 7,800.00 3.71%

Page 176 of 403 ends

Budget Comparison Report
6/2/2026 4:00:57 PM Page 16 of 18
Typ…
FY 2023/24
Total Activity
FY 2024/25
Total Activity
FY 2025/26
YTD Activity
Through May
FY 2025/26
FY 2026 AB
FY 2025/26
FY 2026 MC
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget
%
Increase /
(Decrease)
Fund: 210 - PARKING AND BUSINESS IMPROVEMENT DISTRICT…
44 - Fines & Forfeitures 1,396.30 400.00 200.00 500.00 500.00 0.00 0.00% 46 - Interest 1,485.85 1,848.09 708.01 800.00 850.00 50.00 6.25% 47 - Special Assessments 12,771.51 17,527.35 14,541.75 15,200.00 15,200.00 0.00 0.00% Total Fund: 210 - PARKING AND BUSINESS IMPROVEMENT DIS… 15,653.66 19,775.44 15,449.76 16,500.00 16,550.00 50.00 0.30% Fund: 211 - AB 939 SOLID WASTE FUND
45 - Charges for services 279,450.65 329,175.31 450,931.94 637,250.00 637,250.00 0.00 0.00% 46 - Interest -78.23 165.54 385.24 500.00 450.00 -50.00 -10.00% 48 - Miscellaneous Revenue 9,931.80 18,781.72 8,630.62 7,550.00 8,950.00 1,400.00 18.54% Total Fund: 211 - AB 939 SOLID WASTE FUND: 289,304.22 348,122.57 459,947.80 645,300.00 646,650.00 1,350.00 0.21% Fund: 213 - RECREATION SERVICES FUND
42 - Licenses & Permits 270.00 249.00 810.00 700.00 850.00 150.00 21.43% 43 - Intergovernmental 6,651.40 17,597.60 0.00 0.00 0.00 0.00 0.00% 45 - Charges for services 502,852.67 538,964.39 626,747.39 617,800.00 664,700.00 46,900.00 7.59% 46 - Interest 0.00 76.70 0.00 0.00 0.00 0.00 0.00%
48 - Miscellaneous Revenue 35.00 0.00 5,487.75 30,000.00 30,000.00 0.00 0.00% Total Fund: 213 - RECREATION SERVICES FUND: 509,809.07 556,887.69 633,045.14 648,500.00 695,550.00 47,050.00 7.26% Fund: 214 - HOUSING FUND
46 - Interest 58,544.70 30,760.81 55,375.98 55,700.00 58,000.00 2,300.00 4.13% 48 - Miscellaneous Revenue 59,400.00 0.00 75,030.00 75,050.00 75,050.00 0.00 0.00% Total Fund: 214 - HOUSING FUND: 117,944.70 30,760.81 130,405.98 130,750.00 133,050.00 2,300.00 1.76% Fund: 215 - MEASURE A FUND
43 - Intergovernmental 1,010,244.76 1,003,377.88 593,196.49 1,008,850.00 1,008,850.00 0.00 0.00% 46 - Interest 66,270.88 43,499.93 22,096.15 20,000.00 28,050.00 8,050.00 40.25% 48 - Miscellaneous Revenue 10,209.29 2,671.55 5,996.11 3,150.00 5,300.00 2,150.00 68.25% Total Fund: 215 - MEASURE A FUND: 1,086,724.93 1,049,549.36 621,288.75 1,032,000.00 1,042,200.00 10,200.00 0.99% Fund: 216 - REVOLVING FUND
43 - Intergovernmental 57,862.61 80,961.20 39,552.48 94,300.00 94,300.00 0.00 0.00% 48 - Miscellaneous Revenue 31,277.84 54,495.25 3,197.30 54,900.00 87,900.00 33,000.00 60.11% Total Fund: 216 - REVOLVING FUND: 89,140.45 135,456.45 42,749.78 149,200.00 182,200.00 33,000.00 22.12% Fund: 217 - PEG FEES
41 - Taxes 34,365.00 32,367.18 22,290.51 30,000.00 30,000.00 0.00 0.00% 45 - Charges for services 0.00 280.00 1,530.00 2,000.00 2,000.00 0.00 0.00% 46 - Interest 1,505.47 566.65 0.00 0.00 0.00 0.00 0.00% 48 - Miscellaneous Revenue 3,701.25 15,008.75 8,053.75 10,000.00 10,000.00 0.00 0.00% Total Fund: 217 - PEG FEES: 39,571.72 48,222.58 31,874.26 42,000.00 42,000.00 0.00 0.00%

Page 177 of 403 ends

Budget Comparison Report
6/2/2026 4:00:57 PM Page 17 of 18
Typ…
FY 2024/25
Total Activity
FY 2025/26
YTD Activity
Through May
FY 2025/26
FY 2026 AB
FY 2025/26
FY 2026 MC
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget
%
Increase /
(Decrease)
Fund: 218 - BERM ASSESSMENT DISTRICT
47 - Special Assessments 0.00 0.00 19,926.08 20,400.00 20,400.00 0.00 0.00% Total Fund: 218 - BERM ASSESSMENT DISTRICT: 0.00 0.00 19,926.08 20,400.00 20,400.00 0.00 0.00% Fund: 301 - CAPITAL IMPROVEMENT PROJECTS FUND
43 - Intergovernmental 308,427.81 2,729,842.72 983,106.36 4,277,550.00 4,277,550.00 0.00 0.00% 45 - Charges for services 41,935.14 230,128.77 354,472.74 350,500.00 362,300.00 11,800.00 3.37% 46 - Interest 107,957.18 116,847.77 27,797.80 20,000.00 32,650.00 12,650.00 63.25% 48 - Miscellaneous Revenue 0.00 94,023.20 0.00 0.00 0.00 0.00 0.00% Total Fund: 301 - CAPITAL IMPROVEMENT PROJECTS FUND: 458,320.13 3,170,842.46 1,365,376.90 4,648,050.00 4,672,500.00 24,450.00 0.53% Fund: 801 - GENERAL FIXED ASSET ACCOUNT GROUP (GFAAG)
48 - Miscellaneous Revenue 1,106,315.37 9,708,410.41 0.00 0.00 0.00 0.00 0.00% Total Fund: 801 - GENERAL FIXED ASSET ACCOUNT GROUP (G… 1,106,315.37 9,708,410.41 0.00 0.00 0.00 0.00 0.00% Fund: 900 - POOLED CASH
46 - Interest 0.00 0.00 47,272.46 0.00 0.00 0.00 0.00%
Total Fund: 900 - POOLED CASH: 0.00 0.00 47,272.46 0.00 0.00 0.00 0.00% Report Total: 22,892,591.11 35,537,515.71 19,265,836.37 28,172,100.00 28,555,150.00 383,050.00 1.36%

Page 178 of 403 ends

Budget Comparison Report
6/2/2026 4:00:57 PM Page 18 of 18
Fund Summary
Fund
FY 2023/24
Total Activity
FY 2024/25
Total Activity
FY 2025/26
YTD Activity
Through May
FY 2025/26
FY 2026 AB
FY 2025/26
FY 2026 MC
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
101 - GENERAL FUND 12,846,879.22 14,208,028.11 11,388,500.00 14,638,250.00 14,893,450.00 255,200.00 1.74% 102 - GENERAL RESERVE - SPECIAL PROJEC… 34,905.65 51,229.26 18,033.43 18,000.00 22,100.00 4,100.00 22.78% 103 - MAJOR ASSET REPLACEMENT AND R… 45,220.55 58,730.95 19,467.06 20,000.00 23,800.00 3,800.00 19.00% 104 - MEASURE X FUND 4,170,656.25 3,926,351.61 2,557,345.62 4,029,900.00 4,009,600.00 -20,300.00 -0.50% 201 - TRAFFIC SAFETY FUND 55,756.06 38,567.64 18,799.33 36,000.00 28,650.00 -7,350.00 -20.42% 202 - LIBRARY FUND 216,450.32 226,328.66 224,030.38 237,500.00 239,500.00 2,000.00 0.84% 203 - ROAD MAINTENANCE REHABILITATI… 342,137.95 358,796.46 268,492.73 350,800.00 352,550.00 1,750.00 0.50% 204 - PARK MAINTENANCE FUND 243,240.65 323,228.78 220,324.93 222,000.00 224,350.00 2,350.00 1.06% 205 - GAS TAX FUND 378,964.23 390,989.80 288,027.38 384,850.00 391,550.00 6,700.00 1.74% 206 - LOCAL TRANSPORTATION FUND 12,467.56 16,006.50 10,904.50 15,800.00 16,550.00 750.00 4.75% 207 - TIDELANDS TRUST FUND 348,643.14 368,155.43 396,444.57 399,250.00 402,350.00 3,100.00 0.78% 208 - STREET LIGHTING FUND 268,456.31 294,968.29 271,057.42 276,800.00 281,550.00 4,750.00 1.72% 209 - RIGHT-OF-WAY MAINTENANCE DIST… 216,028.97 208,106.45 217,072.11 210,250.00 218,050.00 7,800.00 3.71% 210 - PARKING AND BUSINESS IMPROVEM… 15,653.66 19,775.44 15,449.76 16,500.00 16,550.00 50.00 0.30% 211 - AB 939 SOLID WASTE FUND 289,304.22 348,122.57 459,947.80 645,300.00 646,650.00 1,350.00 0.21% 213 - RECREATION SERVICES FUND 509,809.07 556,887.69 633,045.14 648,500.00 695,550.00 47,050.00 7.26% 214 - HOUSING FUND 117,944.70 30,760.81 130,405.98 130,750.00 133,050.00 2,300.00 1.76% 215 - MEASURE A FUND 1,086,724.93 1,049,549.36 621,288.75 1,032,000.00 1,042,200.00 10,200.00 0.99% 216 - REVOLVING FUND 89,140.45 135,456.45 42,749.78 149,200.00 182,200.00 33,000.00 22.12% 217 - PEG FEES 39,571.72 48,222.58 31,874.26 42,000.00 42,000.00 0.00 0.00% 218 - BERM ASSESSMENT DISTRICT 0.00 0.00 19,926.08 20,400.00 20,400.00 0.00 0.00% 301 - CAPITAL IMPROVEMENT PROJECTS … 458,320.13 3,170,842.46 1,365,376.90 4,648,050.00 4,672,500.00 24,450.00 0.53% 801 - GENERAL FIXED ASSET ACCOUNT GR… 1,106,315.37 9,708,410.41 0.00 0.00 0.00 0.00 0.00% 900 - POOLED CASH 0.00 0.00 47,272.46 0.00 0.00 0.00 0.00% Report Total: 22,892,591.11 35,537,515.71 19,265,836.37 28,172,100.00 28,555,150.00 383,050.00 1.36%

Page 179 of 403 ends

6/1/2026 5:11:56 PM Page 1 of 57
Budget Comparison Report
Carpinteria, CA Account Detail
FY 2023/24
Total Activity
FY 2024/25
Total Activity
Account Number
FY 2025/26
YTD Activity
Through May
FY 2025/26
FY 2026 AB
FY 2025/26
FY 2026 MC
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
Fund: 101 - GENERAL FUND
SubProgram: 101 - Legislative & Policy
101-101-5100 Regular Wages 0.00 22,154.00 20,899.15 23,200.00 23,200.00 0.00 0.00% 101-101-5101 Elected/Appointed Wages 18,600.00 37,480.00 52,250.00 57,000.00 57,000.00 0.00 0.00% 101-101-5106 Other Pay 4,924.62 6,950.14 7,541.26 7,250.00 7,250.00 0.00 0.00% 101-101-5120 Health Insurance 89,798.40 97,639.76 95,789.13 104,550.00 104,550.00 0.00 0.00% 101-101-5121 Dental Insurance 6,602.40 6,911.07 6,327.42 7,300.00 7,300.00 0.00 0.00% 101-101-5122 Life Insurance 659.45 886.60 707.99 950.00 950.00 0.00 0.00% 101-101-5123 Disability Insurance 71.82 260.78 235.56 350.00 350.00 0.00 0.00% 101-101-5130 PERS CLASSIC Contribution 0.00 2,766.54 2,678.36 3,700.00 3,700.00 0.00 0.00% 101-101-5131 PERS PEPRA Contribution 0.00 1.48 0.00 0.00 0.00 0.00 0.00% 101-101-5132 PERS Prepay UAAL 0.00 5,994.54 7,814.49 7,850.00 7,850.00 0.00 0.00% 101-101-5134 Deferred Compensation 0.00 1,482.27 1,499.56 1,650.00 1,650.00 0.00 0.00% 101-101-5140 Medicare Tax 353.34 1,024.73 1,144.77 1,200.00 1,200.00 0.00 0.00% 101-101-5150 Flexible Benefits Program 6,613.80 6,864.09 6,427.76 7,100.00 7,100.00 0.00 0.00% 101-101-5151 Fitness Benefit 0.00 44.00 28.50 3,100.00 3,100.00 0.00 0.00% 101-101-5152 Cell Phone Allowance 0.00 78.00 104.00 100.00 100.00 0.00 0.00% 101-101-5153 Auto Allowance 0.00 540.00 495.00 550.00 550.00 0.00 0.00% 101-101-5154 Housing Allowance 0.00 2,400.00 2,550.00 2,400.00 2,400.00 0.00 0.00% 101-101-5500 Printing & Advertising 0.00 0.00 0.00 200.00 200.00 0.00 0.00% 101-101-5505 Public Relations 9,990.10 2,077.40 2,511.13 3,150.00 3,150.00 0.00 0.00% 101-101-5510 Dues & Subscriptions 11,531.00 11,481.00 11,673.00 12,050.00 12,050.00 0.00 0.00% 101-101-5512 Meetings & Travel 5,229.51 7,389.32 7,437.76 13,000.00 13,000.00 0.00 0.00% 101-101-5560 Supplies & Materials 0.00 630.98 80.81 500.00 500.00 0.00 0.00% Total SubProgram: 101 - Legislative & Policy: 154,374.44 215,056.70 228,195.65 257,150.00 257,150.00 0.00 0.00% SubProgram: 102 - Commissions Boards and Committees
101-102-5100 Regular Wages 0.00 18,973.71 0.00 0.00 0.00 0.00 0.00% 101-102-5106 Other Pay 0.00 1,235.53 0.00 0.00 0.00 0.00 0.00% 101-102-5120 Health Insurance 0.00 1,166.84 0.00 0.00 0.00 0.00 0.00% 101-102-5121 Dental Insurance 0.00 215.65 0.00 0.00 0.00 0.00 0.00% 101-102-5122 Life Insurance 0.00 73.43 0.00 0.00 0.00 0.00 0.00% 101-102-5123 Disability Insurance 0.00 41.39 0.00 0.00 0.00 0.00 0.00% 101-102-5130 PERS CLASSIC Contribution 0.00 1,350.12 0.00 0.00 0.00 0.00 0.00%

Page 180 of 403 ends

Budget Comparison Report
6/1/2026 5:11:56 PM Page 2 of 57
FY 2023/24
Total Activity
FY 2024/25
Total Activity
Account Number
FY 2025/26
YTD Activity
Through May
FY 2025/26
FY 2026 AB
FY 2025/26
FY 2026 MC
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
101-102-5131 PERS PEPRA Contribution 0.70 658.13 0.00 0.00 0.00 0.00 0.00% 101-102-5132 PERS Prepay UAAL 0.00 2,997.30 0.00 0.00 0.00 0.00 0.00% 101-102-5134 Deferred Compensation 0.00 741.05 0.00 0.00 0.00 0.00 0.00% 101-102-5140 Medicare Tax 0.10 309.35 0.00 0.00 0.00 0.00 0.00% 101-102-5150 Flexible Benefits Program 0.00 126.54 0.00 0.00 0.00 0.00 0.00% 101-102-5151 Fitness Benefit 2.50 52.00 0.00 0.00 0.00 0.00 0.00% 101-102-5152 Cell Phone Allowance 0.00 52.00 0.00 0.00 0.00 0.00 0.00% 101-102-5153 Auto Allowance 0.00 270.00 0.00 0.00 0.00 0.00 0.00% 101-102-5154 Housing Allowance 0.00 1,200.00 0.00 0.00 0.00 0.00 0.00% 101-102-5201 Professional Services 1,650.00 1,140.00 400.00 2,400.00 2,400.00 0.00 0.00% 101-102-5500 Printing & Advertising 2,620.00 3,786.00 730.00 5,000.00 5,000.00 0.00 0.00% 101-102-5512 Meetings & Travel 1,292.55 1,509.88 0.00 2,000.00 2,000.00 0.00 0.00% 101-102-5590 Advisory Board Stipend 3,850.00 4,660.00 3,285.00 6,400.00 6,400.00 0.00 0.00% Total SubProgram: 102 - Commissions Boards and Committees: 9,415.85 40,558.92 4,415.00 15,800.00 15,800.00 0.00 0.00% SubProgram: 111 - City Administration
101-111-5100 Regular Wages 328,792.50 379,159.34 380,392.67 428,750.00 428,750.00 0.00 0.00% 101-111-5104 Overtime Pay 44.28 77.79 0.00 350.00 350.00 0.00 0.00% 101-111-5106 Other Pay 48,608.40 22,345.39 31,451.95 28,250.00 28,250.00 0.00 0.00% 101-111-5108 Bilingual Pay 1,695.75 133.00 0.00 0.00 0.00 0.00 0.00% 101-111-5120 Health Insurance 43,464.44 40,244.34 42,784.24 42,350.00 42,350.00 0.00 0.00% 101-111-5121 Dental Insurance 3,337.70 4,242.63 4,060.34 4,550.00 4,550.00 0.00 0.00% 101-111-5122 Life Insurance 3,091.81 1,528.30 1,470.56 1,800.00 1,800.00 0.00 0.00% 101-111-5123 Disability Insurance 881.15 1,110.80 1,029.30 1,200.00 1,200.00 0.00 0.00% 101-111-5130 PERS CLASSIC Contribution 28,895.23 20,991.78 24,102.31 32,950.00 32,950.00 0.00 0.00% 101-111-5131 PERS PEPRA Contribution 8,124.83 17,393.10 15,691.25 17,600.00 17,600.00 0.00 0.00% 101-111-5132 PERS Prepay UAAL 50,720.87 45,824.69 70,459.80 71,150.00 71,150.00 0.00 0.00% 101-111-5133 PERS Retiree Additional Contribution 1,545.69 1,672.26 0.00 1,800.00 1,800.00 0.00 0.00% 101-111-5134 Deferred Compensation 20,761.94 10,969.61 13,493.27 14,650.00 14,650.00 0.00 0.00% 101-111-5140 Medicare Tax 5,795.70 6,208.49 6,276.83 6,250.00 6,250.00 0.00 0.00% 101-111-5141 Unemployment Insurance 0.00 5,355.00 1,335.60 200.00 1,350.00 1,150.00 575.00% 101-111-5150 Flexible Benefits Program 3,767.46 3,959.22 3,597.44 4,100.00 4,100.00 0.00 0.00% 101-111-5151 Fitness Benefit 654.27 1,065.50 691.50 1,800.00 1,800.00 0.00 0.00% 101-111-5152 Cell Phone Allowance 880.75 1,072.52 1,576.25 1,800.00 1,800.00 0.00 0.00% 101-111-5153 Auto Allowance 2,885.63 3,780.00 4,455.00 4,900.00 4,900.00 0.00 0.00% 101-111-5154 Housing Allowance 20,900.00 16,800.00 22,950.00 25,200.00 25,200.00 0.00 0.00% 101-111-5201 Professional Services 53,107.88 91,867.50 19,286.99 83,850.00 83,850.00 0.00 0.00% 101-111-5440 Utility - Communications/Telephone 0.00 351.32 214.03 250.00 250.00 0.00 0.00% 101-111-5510 Dues & Subscriptions 2,288.00 2,930.00 2,093.00 4,550.00 4,550.00 0.00 0.00% 101-111-5512 Meetings & Travel 4,796.00 13,229.94 12,049.57 15,000.00 15,000.00 0.00 0.00%

Page 181 of 403 ends

Budget Comparison Report
6/1/2026 5:11:56 PM Page 3 of 57
FY 2023/24
Total Activity
FY 2024/25
Total Activity
Account Number
FY 2025/26
YTD Activity
Through May
FY 2025/26
FY 2026 AB
FY 2025/26
FY 2026 MC
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
101-111-5560 Supplies & Materials 0.00 0.00 0.00 300.00 300.00 0.00 0.00% Total SubProgram: 111 - City Administration: 635,040.28 692,312.52 659,461.90 793,600.00 794,750.00 1,150.00 0.14% SubProgram: 121 - Legal Services
101-121-5270 Legal Services 740,712.50 623,615.62 701,753.13 750,000.00 810,000.00 60,000.00 8.00% 101-121-5271 Litigation Legal Services 878.00 1,753.00 191,434.09 149,650.00 215,000.00 65,350.00 43.67% 101-121-5272 Third Party Legal Services 22,425.00 59,115.77 34,855.00 40,000.00 40,000.00 0.00 0.00% 101-121-5273 Legal Services - MHRS Ordinance 3,078.00 5,067.00 8,120.00 6,050.00 7,500.00 1,450.00 23.97% Total SubProgram: 121 - Legal Services: 767,093.50 689,551.39 936,162.22 945,700.00 1,072,500.00 126,800.00 13.41% SubProgram: 131 - Records Management
101-131-5100 Regular Wages 44,464.99 43,947.15 46,427.75 52,250.00 52,250.00 0.00 0.00% 101-131-5104 Overtime Pay 9.49 16.67 0.00 100.00 100.00 0.00 0.00% 101-131-5106 Other Pay 2,327.12 1,647.47 2,817.51 2,650.00 2,650.00 0.00 0.00% 101-131-5108 Bilingual Pay 363.37 28.51 0.00 0.00 0.00 0.00 0.00% 101-131-5120 Health Insurance 6,048.99 4,657.97 5,822.72 5,600.00 5,600.00 0.00 0.00% 101-131-5121 Dental Insurance 453.61 280.98 313.03 350.00 350.00 0.00 0.00% 101-131-5122 Life Insurance 164.78 150.20 138.88 200.00 200.00 0.00 0.00% 101-131-5123 Disability Insurance 178.03 173.56 156.49 250.00 250.00 0.00 0.00% 101-131-5131 PERS PEPRA Contribution 3,548.18 3,549.25 3,788.41 4,200.00 4,200.00 0.00 0.00% 101-131-5132 PERS Prepay UAAL 0.00 0.00 0.00 200.00 200.00 0.00 0.00% 101-131-5140 Medicare Tax 673.63 674.42 713.80 800.00 800.00 0.00 0.00% 101-131-5141 Unemployment Insurance 0.00 1,147.50 286.20 50.00 300.00 250.00 500.00% 101-131-5150 Flexible Benefits Program 602.28 574.09 604.38 700.00 700.00 0.00 0.00% 101-131-5151 Fitness Benefit 39.75 41.25 45.00 300.00 300.00 0.00 0.00% 101-131-5152 Cell Phone Allowance 273.00 273.01 250.25 300.00 300.00 0.00 0.00% 101-131-5201 Professional Services 15,176.62 4,249.95 4,442.45 5,000.00 5,000.00 0.00 0.00% 101-131-5500 Printing & Advertising 11,068.00 8,518.80 1,911.00 14,300.00 14,300.00 0.00 0.00% 101-131-5510 Dues & Subscriptions 435.00 445.00 745.00 550.00 550.00 0.00 0.00% 101-131-5512 Meetings & Travel 3,842.41 2,104.29 1,335.86 2,500.00 2,500.00 0.00 0.00% 101-131-5560 Supplies & Materials 606.08 497.37 190.62 1,000.00 1,000.00 0.00 0.00% Total SubProgram: 131 - Records Management: 90,275.33 72,977.44 69,989.35 91,300.00 91,550.00 250.00 0.27% SubProgram: 132 - Elections
101-132-5100 Regular Wages 30,848.80 33,772.67 32,772.21 36,400.00 36,400.00 0.00 0.00% 101-132-5106 Other Pay 1,994.90 848.10 2,356.76 2,300.00 2,300.00 0.00 0.00% 101-132-5120 Health Insurance 2,706.03 2,950.94 3,041.38 3,300.00 3,300.00 0.00 0.00% 101-132-5121 Dental Insurance 187.06 189.94 173.16 200.00 200.00 0.00 0.00% 101-132-5122 Life Insurance 116.30 116.22 98.52 150.00 150.00 0.00 0.00% 101-132-5123 Disability Insurance 123.58 131.66 108.27 150.00 150.00 0.00 0.00% 101-132-5131 PERS PEPRA Contribution 2,440.88 2,726.07 2,674.36 2,950.00 2,950.00 0.00 0.00%

Page 182 of 403 ends

Budget Comparison Report
6/1/2026 5:11:56 PM Page 4 of 57
FY 2023/24
Total Activity
FY 2024/25
Total Activity
Account Number
FY 2025/26
YTD Activity
Through May
FY 2025/26
FY 2026 AB
FY 2025/26
FY 2026 MC
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
101-132-5132 PERS Prepay UAAL 0.00 0.00 0.00 150.00 150.00 0.00 0.00% 101-132-5140 Medicare Tax 467.70 511.71 512.93 550.00 550.00 0.00 0.00% 101-132-5150 Flexible Benefits Program 396.84 404.76 378.06 450.00 450.00 0.00 0.00% 101-132-5151 Fitness Benefit 0.00 0.00 0.00 200.00 200.00 0.00 0.00% 101-132-5152 Cell Phone Allowance 234.00 233.98 214.50 250.00 250.00 0.00 0.00% 101-132-5201 Professional Services 1,120.00 24,644.11 0.00 2,500.00 2,500.00 0.00 0.00% 101-132-5500 Printing & Advertising 0.00 1,314.56 0.00 2,000.00 2,000.00 0.00 0.00% 101-132-5560 Supplies & Materials 449.13 534.74 621.44 1,000.00 1,000.00 0.00 0.00% Total SubProgram: 132 - Elections: 41,085.22 68,379.46 42,951.59 52,550.00 52,550.00 0.00 0.00% SubProgram: 141 - Staff Recruitment, Retention and Development 101-141-5100 Regular Wages 125,053.24 189,013.42 194,107.86 216,950.00 216,950.00 0.00 0.00% 101-141-5104 Overtime Pay 48.62 4,129.68 45.50 550.00 550.00 0.00 0.00% 101-141-5106 Other Pay 5,707.37 7,215.90 15,571.74 9,650.00 9,650.00 0.00 0.00% 101-141-5108 Bilingual Pay 0.00 0.00 855.00 2,150.00 2,150.00 0.00 0.00% 101-141-5120 Health Insurance 6,976.73 9,118.58 9,860.11 10,500.00 10,500.00 0.00 0.00% 101-141-5121 Dental Insurance 2,393.15 2,961.90 2,917.53 3,400.00 3,400.00 0.00 0.00% 101-141-5122 Life Insurance 293.99 442.03 541.53 500.00 500.00 0.00 0.00% 101-141-5123 Disability Insurance 478.56 651.19 616.08 800.00 800.00 0.00 0.00% 101-141-5130 PERS CLASSIC Contribution 10,265.79 11,011.91 9,156.69 12,550.00 12,550.00 0.00 0.00% 101-141-5131 PERS PEPRA Contribution 3,502.29 8,093.01 9,959.51 11,050.00 11,050.00 0.00 0.00% 101-141-5132 PERS Prepay UAAL 17,495.15 24,517.35 26,886.76 27,250.00 27,250.00 0.00 0.00% 101-141-5134 Deferred Compensation 0.00 741.05 0.00 0.00 0.00 0.00 0.00% 101-141-5135 Retiree Health 43,922.50 45,948.06 47,845.56 50,000.00 50,000.00 0.00 0.00% 101-141-5136 Retiree Life Insurance 317.18 340.80 258.80 400.00 400.00 0.00 0.00% 101-141-5140 Medicare Tax 1,898.96 2,943.26 3,076.16 3,150.00 3,150.00 0.00 0.00% 101-141-5150 Flexible Benefits Program 1,821.41 2,420.32 2,520.68 2,800.00 2,800.00 0.00 0.00% 101-141-5151 Fitness Benefit 22.50 302.46 337.43 1,200.00 1,200.00 0.00 0.00% 101-141-5152 Cell Phone Allowance 78.00 104.00 786.50 900.00 900.00 0.00 0.00% 101-141-5153 Auto Allowance 0.00 270.00 0.00 0.00 0.00 0.00 0.00% 101-141-5154 Housing Allowance 0.00 1,200.00 0.00 0.00 0.00 0.00 0.00% 101-141-5160 Health Insurance Fees - Retiree 232.99 195.28 92.43 250.00 250.00 0.00 0.00% 101-141-5161 Health Insurance Fees 2,271.57 1,850.32 694.46 3,000.00 3,000.00 0.00 0.00% 101-141-5201 Professional Services 123,754.15 2,400.00 2,400.00 5,000.00 5,000.00 0.00 0.00% 101-141-5221 Employee Training 2,289.58 121.63 1,223.37 6,000.00 6,000.00 0.00 0.00% 101-141-5501 Recruitment 3,528.62 2,610.77 2,242.00 3,000.00 3,000.00 0.00 0.00% 101-141-5510 Dues & Subscriptions 5,160.00 5,070.00 5,280.00 7,000.00 7,000.00 0.00 0.00% 101-141-5512 Meetings & Travel 0.00 2,364.01 1,364.69 2,500.00 2,500.00 0.00 0.00% 101-141-5531 Employee/Public Relations 9,220.17 7,475.02 4,859.11 12,400.00 12,400.00 0.00 0.00% 101-141-5532 Flexible Benefits Admin Fees 1,630.68 2,001.52 1,347.22 2,200.00 2,200.00 0.00 0.00%

Page 183 of 403 ends

Budget Comparison Report
6/1/2026 5:11:56 PM Page 5 of 57
FY 2023/24
Total Activity
FY 2024/25
Total Activity
Account Number
FY 2025/26
YTD Activity
Through May
FY 2025/26
FY 2026 AB
FY 2025/26
FY 2026 MC
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
101-141-5533 Pre-employment Screening 6,288.83 8,888.16 1,694.69 11,000.00 11,000.00 0.00 0.00% 101-141-5560 Supplies & Materials 0.00 0.00 76.72 1,000.00 1,000.00 0.00 0.00% Total SubProgram: 141 - Staff Recruitment, Retention and De… 374,652.03 344,401.63 346,618.13 407,150.00 407,150.00 0.00 0.00% SubProgram: 142 - Risk Management
101-142-5100 Regular Wages 44,840.13 62,799.41 90,031.02 99,950.00 99,950.00 0.00 0.00% 101-142-5104 Overtime Pay 16.21 1,376.54 15.16 100.00 100.00 0.00 0.00% 101-142-5106 Other Pay 2,170.55 2,362.78 6,737.01 4,550.00 4,550.00 0.00 0.00% 101-142-5108 Bilingual Pay 0.00 0.00 95.00 500.00 500.00 0.00 0.00% 101-142-5120 Health Insurance 2,648.40 2,650.42 6,397.53 7,000.00 7,000.00 0.00 0.00% 101-142-5121 Dental Insurance 849.58 994.93 1,217.59 1,450.00 1,450.00 0.00 0.00% 101-142-5122 Life Insurance 106.61 161.54 317.90 250.00 250.00 0.00 0.00% 101-142-5123 Disability Insurance 169.71 218.06 287.30 400.00 400.00 0.00 0.00% 101-142-5130 PERS CLASSIC Contribution 3,700.49 3,219.83 3,052.21 4,200.00 4,200.00 0.00 0.00% 101-142-5131 PERS PEPRA Contribution 1,243.07 2,971.77 5,369.59 5,900.00 5,900.00 0.00 0.00% 101-142-5132 PERS Prepay UAAL 6,278.79 7,173.07 8,961.91 9,200.00 9,200.00 0.00 0.00% 101-142-5140 Medicare Tax 682.70 972.51 1,415.46 1,450.00 1,450.00 0.00 0.00% 101-142-5150 Flexible Benefits Program 634.42 809.41 1,260.12 1,400.00 1,400.00 0.00 0.00% 101-142-5151 Fitness Benefit 10.00 103.49 87.49 600.00 600.00 0.00 0.00% 101-142-5152 Cell Phone Allowance 39.00 0.00 633.75 750.00 750.00 0.00 0.00% 101-142-5201 Professional Services 8,507.51 0.00 0.00 0.00 0.00 0.00 0.00% 101-142-5221 Employee Training 1,247.40 1,600.00 0.00 0.00 0.00 0.00 0.00% 101-142-5512 Meetings & Travel 500.00 0.00 1,186.83 1,450.00 1,450.00 0.00 0.00% 101-142-5534 Volunteer Screening 0.00 0.00 0.00 1,000.00 1,000.00 0.00 0.00% 101-142-5560 Supplies & Materials 0.00 0.00 5,674.00 5,750.00 5,750.00 0.00 0.00% 101-142-5570 Liability Insurance 293,074.68 283,589.76 318,974.37 348,000.00 348,000.00 0.00 0.00% 101-142-5571 Workers' Compensation 96,287.28 108,007.24 118,270.24 131,900.00 131,900.00 0.00 0.00% 101-142-5572 Property Insurance/Bonding 125,200.04 123,121.00 114,817.37 181,550.00 125,000.00 -56,550.00 -31.15% Total SubProgram: 142 - Risk Management: 588,206.57 602,131.76 684,801.85 807,350.00 750,800.00 -56,550.00 -7.00% SubProgram: 151 - Emergency Preparedness
101-151-5100 Regular Wages 56,709.24 50,053.13 37,084.41 40,300.00 40,300.00 0.00 0.00% 101-151-5106 Other Pay 3,382.11 4,969.80 1,032.38 1,100.00 1,100.00 0.00 0.00% 101-151-5108 Bilingual Pay 0.00 0.00 836.00 1,000.00 1,000.00 0.00 0.00% 101-151-5120 Health Insurance 12,539.73 12,286.35 8,483.58 9,400.00 9,400.00 0.00 0.00% 101-151-5121 Dental Insurance 1,242.33 931.75 468.69 550.00 550.00 0.00 0.00% 101-151-5122 Life Insurance 235.18 208.63 123.00 200.00 200.00 0.00 0.00% 101-151-5123 Disability Insurance 211.02 189.02 130.98 200.00 200.00 0.00 0.00% 101-151-5130 PERS CLASSIC Contribution 1,432.36 2,431.48 0.00 0.00 0.00 0.00 0.00% 101-151-5131 PERS PEPRA Contribution 3,593.59 2,530.35 3,094.37 3,250.00 3,250.00 0.00 0.00% 101-151-5132 PERS Prepay UAAL 2,488.59 5,588.18 17.67 150.00 150.00 0.00 0.00%

Page 184 of 403 ends

Budget Comparison Report
6/1/2026 5:11:56 PM Page 6 of 57
FY 2023/24
Total Activity
FY 2024/25
Total Activity
Account Number
FY 2025/26
YTD Activity
Through May
FY 2025/26
FY 2026 AB
FY 2025/26
FY 2026 MC
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
101-151-5134 Deferred Compensation 439.13 772.39 0.00 0.00 0.00 0.00 0.00% 101-151-5140 Medicare Tax 831.79 796.41 553.43 600.00 600.00 0.00 0.00% 101-151-5150 Flexible Benefits Program 584.98 628.53 504.12 600.00 600.00 0.00 0.00% 101-151-5151 Fitness Benefit 83.40 134.50 180.00 250.00 250.00 0.00 0.00% 101-151-5152 Cell Phone Allowance 471.25 867.74 286.00 350.00 350.00 0.00 0.00% 101-151-5153 Auto Allowance 151.87 270.00 0.00 0.00 0.00 0.00 0.00% 101-151-5154 Housing Allowance 1,100.00 1,200.00 0.00 0.00 0.00 0.00 0.00% 101-151-5201 Professional Services 0.00 1,500.00 0.00 0.00 0.00 0.00 0.00% 101-151-5440 Utility - Communications/Telephone 858.30 821.23 699.03 850.00 850.00 0.00 0.00% 101-151-5500 Printing & Advertising 0.00 1,472.95 2,598.53 2,600.00 2,600.00 0.00 0.00% 101-151-5510 Dues & Subscriptions 325.00 275.00 75.00 100.00 100.00 0.00 0.00% 101-151-5512 Meetings & Travel 623.45 4,790.89 0.00 0.00 0.00 0.00 0.00% 101-151-5560 Supplies & Materials 0.00 10,543.11 5,084.86 8,400.00 8,400.00 0.00 0.00% Total SubProgram: 151 - Emergency Preparedness: 87,303.32 103,261.44 61,252.05 69,900.00 69,900.00 0.00 0.00% SubProgram: 161 - Communication and Community Promotions 101-161-5100 Regular Wages 49,495.00 43,869.15 50,998.68 55,400.00 55,400.00 0.00 0.00% 101-161-5104 Overtime Pay 508.67 255.58 0.00 0.00 0.00 0.00 0.00% 101-161-5106 Other Pay 1,903.02 3,584.81 1,427.58 1,500.00 1,500.00 0.00 0.00% 101-161-5108 Bilingual Pay 5.00 0.00 1,149.50 1,400.00 1,400.00 0.00 0.00% 101-161-5120 Health Insurance 11,492.00 9,416.38 11,671.57 12,900.00 12,900.00 0.00 0.00% 101-161-5121 Dental Insurance 1,305.50 985.58 645.64 750.00 750.00 0.00 0.00% 101-161-5122 Life Insurance 180.06 138.83 169.32 250.00 250.00 0.00 0.00% 101-161-5123 Disability Insurance 198.01 169.25 179.98 250.00 250.00 0.00 0.00% 101-161-5130 PERS CLASSIC Contribution 1,345.91 1,565.17 0.00 0.00 0.00 0.00 0.00% 101-161-5131 PERS PEPRA Contribution 3,121.28 2,532.08 4,254.71 4,450.00 4,450.00 0.00 0.00% 101-161-5132 PERS Prepay UAAL 2,208.71 3,502.60 17.51 200.00 200.00 0.00 0.00% 101-161-5140 Medicare Tax 730.15 676.66 761.24 850.00 850.00 0.00 0.00% 101-161-5150 Flexible Benefits Program 650.83 606.38 695.98 800.00 800.00 0.00 0.00% 101-161-5151 Fitness Benefit 87.80 97.50 247.50 350.00 350.00 0.00 0.00% 101-161-5152 Cell Phone Allowance 253.50 159.25 393.25 450.00 450.00 0.00 0.00% 101-161-5201 Professional Services 0.00 0.00 4,535.00 9,000.00 9,000.00 0.00 0.00% 101-161-5301 Contract Services 6,700.00 19,950.00 6,650.00 15,000.00 15,000.00 0.00 0.00% 101-161-5500 Printing & Advertising 2,548.80 14,453.62 6,305.94 10,000.00 10,000.00 0.00 0.00% 101-161-5505 Public Relations 0.00 0.00 1,407.11 1,400.00 1,400.00 0.00 0.00% 101-161-5510 Dues & Subscriptions 0.00 0.00 700.00 700.00 700.00 0.00 0.00% 101-161-5512 Meetings & Travel 591.46 2,067.71 780.00 800.00 800.00 0.00 0.00% 101-161-5560 Supplies & Materials 900.99 6,577.34 8,085.99 10,800.00 10,800.00 0.00 0.00% Total SubProgram: 161 - Communication and Community Pro… 84,226.69 110,607.89 101,076.50 127,250.00 127,250.00 0.00 0.00%

Page 185 of 403 ends

Budget Comparison Report
6/1/2026 5:11:56 PM Page 7 of 57
FY 2023/24
Total Activity
FY 2024/25
Total Activity
Account Number
FY 2025/26
YTD Activity
Through May
FY 2025/26
FY 2026 AB
FY 2025/26
FY 2026 MC
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
SubProgram: 162 - Economic Vitality
101-162-5100 Regular Wages 10,904.54 8,636.28 0.00 0.00 0.00 0.00 0.00% 101-162-5106 Other Pay 998.29 525.12 0.00 0.00 0.00 0.00 0.00% 101-162-5120 Health Insurance 969.00 0.00 0.00 0.00 0.00 0.00 0.00% 101-162-5121 Dental Insurance 175.86 138.27 0.00 0.00 0.00 0.00 0.00% 101-162-5122 Life Insurance 29.11 22.09 0.00 0.00 0.00 0.00 0.00% 101-162-5123 Disability Insurance 34.64 26.34 0.00 0.00 0.00 0.00 0.00% 101-162-5130 PERS CLASSIC Contribution 837.52 0.00 0.00 0.00 0.00 0.00 0.00% 101-162-5131 PERS PEPRA Contribution 340.36 696.81 0.00 0.00 0.00 0.00 0.00% 101-162-5132 PERS Prepay UAAL 1,341.35 0.00 0.00 0.00 0.00 0.00 0.00% 101-162-5140 Medicare Tax 172.43 133.39 0.00 0.00 0.00 0.00 0.00% 101-162-5150 Flexible Benefits Program 93.46 67.32 0.00 0.00 0.00 0.00 0.00% 101-162-5151 Fitness Benefit 10.00 30.00 0.00 0.00 0.00 0.00 0.00% 101-162-5152 Cell Phone Allowance 39.00 13.00 0.00 0.00 0.00 0.00 0.00% 101-162-5301 Contract Services 829.15 0.00 0.00 1,000.00 0.00 -1,000.00 -100.00% Total SubProgram: 162 - Economic Vitality: 16,774.71 10,288.62 0.00 1,000.00 0.00 -1,000.00 -100.00% SubProgram: 163 - Community Services Support
101-163-5601 Community Services Grants 41,350.00 0.00 10,000.00 10,000.00 10,000.00 0.00 0.00% 101-163-5602 Community Services Agreements/Contracts 13,769.75 0.00 0.00 0.00 0.00 0.00 0.00% Total SubProgram: 163 - Community Services Support: 55,119.75 0.00 10,000.00 10,000.00 10,000.00 0.00 0.00% SubProgram: 171 - Law Enforcement
101-171-5132 PERS Prepay UAAL 309,723.96 496,648.00 466,886.75 509,400.00 509,400.00 0.00 0.00% 101-171-5133 PERS Retiree Additional Contribution 0.00 0.00 0.00 0.00 0.00 0.00 0.00% 101-171-5201 Professional Services 0.00 585.00 1,415.00 5,000.00 5,000.00 0.00 0.00% 101-171-5253 SB County Mental Health 0.00 2,698.00 2,766.00 2,800.00 2,800.00 0.00 0.00% 101-171-5254 SB County Sheriff 5,270,813.00 5,415,290.30 5,024,455.54 5,481,000.00 5,481,000.00 0.00 0.00% 101-171-5255 SB County Sheriff Augmentation 23,178.52 15,000.00 15,000.00 15,000.00 15,000.00 0.00 0.00% Total SubProgram: 171 - Law Enforcement: 5,603,715.48 5,930,221.30 5,510,523.29 6,013,200.00 6,013,200.00 0.00 0.00% SubProgram: 201 - Financial Management Services
101-201-5100 Regular Wages 269,484.98 286,476.86 307,133.41 338,550.00 338,550.00 0.00 0.00% 101-201-5104 Overtime Pay 187.59 0.00 0.00 750.00 750.00 0.00 0.00% 101-201-5106 Other Pay 17,011.71 21,195.70 15,138.29 13,100.00 13,100.00 0.00 0.00% 101-201-5108 Bilingual Pay 0.00 0.00 0.00 950.00 950.00 0.00 0.00% 101-201-5120 Health Insurance 42,755.58 43,097.31 46,751.00 48,850.00 48,850.00 0.00 0.00% 101-201-5121 Dental Insurance 3,007.78 2,862.74 2,645.49 3,050.00 3,050.00 0.00 0.00% 101-201-5122 Life Insurance 757.66 709.34 774.52 900.00 900.00 0.00 0.00% 101-201-5123 Disability Insurance 973.57 920.78 908.58 1,100.00 1,100.00 0.00 0.00% 101-201-5130 PERS CLASSIC Contribution 15,615.25 19,300.59 27,370.88 37,350.00 37,350.00 0.00 0.00%

Page 186 of 403 ends

Budget Comparison Report
6/1/2026 5:11:56 PM Page 8 of 57
FY 2023/24
Total Activity
FY 2024/25
Total Activity
Account Number
FY 2025/26
YTD Activity
Through May
FY 2025/26
FY 2026 AB
FY 2025/26
FY 2026 MC
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
101-201-5131 PERS PEPRA Contribution 11,670.84 10,900.69 7,631.15 8,150.00 8,150.00 0.00 0.00% 101-201-5132 PERS Prepay UAAL 27,130.62 45,538.33 80,122.03 80,200.00 80,200.00 0.00 0.00% 101-201-5140 Medicare Tax 4,300.48 4,465.42 4,623.21 4,950.00 4,950.00 0.00 0.00% 101-201-5141 Unemployment Insurance 0.00 7,648.20 538.30 550.00 550.00 0.00 0.00% 101-201-5150 Flexible Benefits Program 3,052.01 3,289.94 3,529.12 3,900.00 3,900.00 0.00 0.00% 101-201-5151 Fitness Benefit 1,164.49 874.30 454.30 1,700.00 1,700.00 0.00 0.00% 101-201-5152 Cell Phone Allowance 1,092.00 819.00 955.50 1,100.00 1,100.00 0.00 0.00% 101-201-5201 Professional Services 69,264.05 61,108.60 9,566.42 68,250.00 68,250.00 0.00 0.00% 101-201-5210 Annual Audit 49,790.00 52,140.00 33,365.00 55,100.00 60,000.00 4,900.00 8.89% 101-201-5236 Banking Fees 2,123.93 1,919.54 2,452.99 2,100.00 2,700.00 600.00 28.57% 101-201-5301 Contract Services 1,251.00 1,160.00 1,148.00 1,250.00 1,250.00 0.00 0.00% 101-201-5510 Dues & Subscriptions 1,357.50 940.00 1,420.00 2,150.00 1,600.00 -550.00 -25.58% 101-201-5512 Meetings & Travel 6,751.40 10,248.55 9,882.27 13,400.00 13,400.00 0.00 0.00% 101-201-5530 Interest/Penalty Fees 87.28 0.00 0.00 500.00 100.00 -400.00 -80.00% 101-201-5560 Supplies & Materials 964.14 1,397.68 793.98 1,200.00 1,200.00 0.00 0.00% Total SubProgram: 201 - Financial Management Services: 529,793.86 577,013.57 557,204.44 689,100.00 693,650.00 4,550.00 0.66% SubProgram: 211 - Central Services
101-211-5100 Regular Wages 63,537.04 64,489.67 74,007.63 82,350.00 82,350.00 0.00 0.00% 101-211-5102 Part-time Wages 41,374.36 6,035.51 1,407.10 16,350.00 16,350.00 0.00 0.00% 101-211-5104 Overtime Pay 46.53 11.11 0.00 250.00 250.00 0.00 0.00% 101-211-5106 Other Pay 3,645.34 4,980.72 3,311.80 2,800.00 2,800.00 0.00 0.00% 101-211-5108 Bilingual Pay 242.25 69.00 0.00 200.00 200.00 0.00 0.00% 101-211-5120 Health Insurance 11,064.19 10,053.32 12,292.72 12,250.00 12,250.00 0.00 0.00% 101-211-5121 Dental Insurance 801.48 621.61 677.96 800.00 800.00 0.00 0.00% 101-211-5122 Life Insurance 181.91 162.78 189.95 250.00 250.00 0.00 0.00% 101-211-5123 Disability Insurance 231.24 210.63 224.43 300.00 300.00 0.00 0.00% 101-211-5130 PERS CLASSIC Contribution 3,346.07 4,135.93 5,865.35 8,000.00 8,000.00 0.00 0.00% 101-211-5131 PERS PEPRA Contribution 3,291.41 2,597.12 2,418.61 2,550.00 2,550.00 0.00 0.00% 101-211-5132 PERS Prepay UAAL 5,813.75 9,758.16 17,168.96 17,250.00 17,250.00 0.00 0.00% 101-211-5140 Medicare Tax 1,448.91 1,096.68 1,126.48 1,450.00 1,450.00 0.00 0.00% 101-211-5141 Unemployment Insurance 0.00 2,982.45 401.55 150.00 450.00 300.00 200.00% 101-211-5150 Flexible Benefits Program 747.11 773.13 919.61 1,050.00 1,050.00 0.00 0.00% 101-211-5151 Fitness Benefit 276.04 214.85 142.35 450.00 450.00 0.00 0.00% 101-211-5152 Cell Phone Allowance 351.00 175.52 204.75 250.00 250.00 0.00 0.00% 101-211-5201 Professional Services 0.00 0.00 1,821.00 2,500.00 2,600.00 100.00 4.00% 101-211-5301 Contract Services 1,197.04 238.00 236.00 750.00 750.00 0.00 0.00% 101-211-5400 Utility - Electricity 38,911.11 39,390.23 0.00 0.00 0.00 0.00 0.00% 101-211-5410 Utility - Natural Gas 5,255.47 6,907.45 0.00 0.00 0.00 0.00 0.00% 101-211-5420 Utility - Sewer 6,886.00 7,043.67 0.00 0.00 0.00 0.00 0.00%

Page 187 of 403 ends

Budget Comparison Report
6/1/2026 5:11:56 PM Page 9 of 57
FY 2023/24
Total Activity
FY 2024/25
Total Activity
Account Number
FY 2025/26
YTD Activity
Through May
FY 2025/26
FY 2026 AB
FY 2025/26
FY 2026 MC
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
101-211-5430 Utility - Water 8,451.97 9,200.32 0.00 0.00 0.00 0.00 0.00% 101-211-5440 Utility - Communications/Telephone 26,651.55 24,992.75 214.03 250.00 250.00 0.00 0.00% 101-211-5500 Printing & Advertising 1,717.72 2,198.61 992.82 1,800.00 1,800.00 0.00 0.00% 101-211-5509 Postage 9,900.61 10,615.20 8,000.00 12,000.00 12,000.00 0.00 0.00% 101-211-5510 Dues & Subscriptions 444.97 255.10 200.60 500.00 400.00 -100.00 -20.00% 101-211-5536 Equipment/Office Rent & Leases 22,492.11 18,927.47 13,413.88 21,000.00 19,100.00 -1,900.00 -9.05% 101-211-5560 Supplies & Materials 14,912.62 16,786.29 9,849.76 14,000.00 14,000.00 0.00 0.00% 101-211-5568 Minor Equipment 17,256.94 0.00 1,784.24 2,000.00 5,000.00 3,000.00 150.00% 101-211-5581 Vehicle Operations & Maintenance 620.10 536.09 443.97 850.00 600.00 -250.00 -29.41% 101-211-5582 Fuel Expense 1,136.25 561.41 234.13 850.00 700.00 -150.00 -17.65% 101-211-5761 Major Equipment 25,887.50 0.00 0.00 0.00 0.00 0.00 0.00% 101-211-5763 Furniture & Fixtures 0.00 2,902.11 0.00 0.00 0.00 0.00 0.00% Total SubProgram: 211 - Central Services: 318,120.59 248,922.89 157,549.68 203,200.00 204,200.00 1,000.00 0.49% SubProgram: 221 - Management Information Services
101-221-5100 Regular Wages 57,771.37 61,388.02 65,813.90 72,550.00 72,550.00 0.00 0.00% 101-221-5104 Overtime Pay 40.19 0.00 0.00 200.00 200.00 0.00 0.00% 101-221-5106 Other Pay 3,645.46 4,541.81 3,243.76 2,800.00 2,800.00 0.00 0.00% 101-221-5108 Bilingual Pay 0.00 0.00 0.00 200.00 200.00 0.00 0.00% 101-221-5120 Health Insurance 9,135.70 9,242.90 10,017.69 10,500.00 10,500.00 0.00 0.00% 101-221-5121 Dental Insurance 644.43 581.67 566.70 700.00 700.00 0.00 0.00% 101-221-5122 Life Insurance 161.94 151.86 165.59 200.00 200.00 0.00 0.00% 101-221-5123 Disability Insurance 208.25 196.50 194.14 250.00 250.00 0.00 0.00% 101-221-5130 PERS Classic Contribution 3,345.50 4,135.38 5,863.99 8,000.00 8,000.00 0.00 0.00% 101-221-5131 PERS Pepra Contribution 2,486.51 2,335.73 1,634.96 1,750.00 1,750.00 0.00 0.00% 101-221-5132 PERS Prepay UAAL 5,813.53 9,758.23 17,168.92 17,200.00 17,200.00 0.00 0.00% 101-221-5140 Medicare Tax 890.76 956.49 990.81 1,100.00 1,100.00 0.00 0.00% 101-221-5141 Unemployment Insurance 0.00 1,060.35 115.35 150.00 150.00 0.00 0.00% 101-221-5150 Flexible Benefits Program 653.82 704.83 755.68 850.00 850.00 0.00 0.00% 101-221-5151 Fitness Benefit 249.53 187.35 97.35 400.00 400.00 0.00 0.00% 101-221-5152 Cell Phone Allowance 117.00 175.48 204.75 250.00 250.00 0.00 0.00% 101-221-5201 Professional Services 61,909.64 62,116.87 54,500.00 109,850.00 84,850.00 -25,000.00 -22.76% 101-221-5345 Equipment Repairs/Replacement 2,483.51 1,083.16 2,171.64 2,500.00 2,500.00 0.00 0.00% 101-221-5360 Software Subscription/Maintenance 80,272.05 90,095.68 131,825.00 187,750.00 150,950.00 -36,800.00 -19.60% 101-221-5560 Supplies & Materials 391.16 1,356.55 1,315.54 1,500.00 1,500.00 0.00 0.00% 101-221-5565 Computer Hardware/Replacement 21,149.31 10,528.76 10,633.56 15,000.00 15,000.00 0.00 0.00% Total SubProgram: 221 - Management Information Services: 251,369.66 260,597.62 307,279.33 433,700.00 371,900.00 -61,800.00 -14.25% SubProgram: 301 - Community Development Administration
101-301-5100 Regular Wages 68,083.59 105,583.28 169,471.21 187,850.00 187,850.00 0.00 0.00% 101-301-5104 Overtime Pay 516.20 10.95 0.00 450.00 450.00 0.00 0.00%

Page 188 of 403 ends

Budget Comparison Report
6/1/2026 5:11:56 PM Page 10 of 57
FY 2023/24
Total Activity
FY 2024/25
Total Activity
Account Number
FY 2025/26
YTD Activity
Through May
FY 2025/26
FY 2026 AB
FY 2025/26
FY 2026 MC
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
101-301-5106 Other Pay 6,707.81 3,893.43 8,278.88 8,100.00 8,100.00 0.00 0.00% 101-301-5108 Bilingual Pay 242.25 864.51 999.50 1,350.00 1,350.00 0.00 0.00% 101-301-5120 Health Insurance 6,969.52 15,172.81 22,760.97 24,250.00 24,250.00 0.00 0.00% 101-301-5121 Dental Insurance 630.71 1,303.27 1,478.38 1,750.00 1,750.00 0.00 0.00% 101-301-5122 Life Insurance 176.50 252.13 424.62 500.00 500.00 0.00 0.00% 101-301-5123 Disability Insurance 246.14 363.92 517.65 650.00 650.00 0.00 0.00% 101-301-5130 PERS CLASSIC Contribution 5,157.70 8,182.64 14,363.18 19,350.00 19,350.00 0.00 0.00% 101-301-5131 PERS PEPRA Contribution 2,239.79 3,405.00 4,747.69 5,250.00 5,250.00 0.00 0.00% 101-301-5132 PERS Prepay UAAL 8,712.97 17,077.48 41,153.31 41,600.00 41,600.00 0.00 0.00% 101-301-5140 Medicare Tax 1,088.93 1,555.27 2,548.37 2,750.00 2,750.00 0.00 0.00% 101-301-5150 Flexible Benefits Program 1,216.51 1,253.31 1,827.66 2,050.00 2,050.00 0.00 0.00% 101-301-5151 Fitness Benefit 185.30 156.00 150.07 900.00 900.00 0.00 0.00% 101-301-5152 Cell Phone Allowance 182.00 169.00 500.50 650.00 650.00 0.00 0.00% 101-301-5510 Dues & Subscriptions 101.00 376.00 725.00 1,000.00 1,000.00 0.00 0.00% 101-301-5512 Meetings & Travel 869.02 81.82 103.08 3,800.00 100.00 -3,700.00 -97.37% 101-301-5560 Supplies & Materials 0.00 220.11 156.47 500.00 300.00 -200.00 -40.00% Total SubProgram: 301 - Community Development Administra… 103,325.94 159,920.93 270,206.54 302,750.00 298,850.00 -3,900.00 -1.29% SubProgram: 302 - Advance Planning
101-302-5100 Regular Wages 82,677.14 48,400.91 0.00 0.00 0.00 0.00 0.00% 101-302-5104 Overtime Pay 516.20 0.00 0.00 0.00 0.00 0.00 0.00% 101-302-5106 Other Pay 9,719.27 3,242.47 0.00 0.00 0.00 0.00 0.00% 101-302-5120 Health Insurance 4,618.65 3,063.52 0.00 0.00 0.00 0.00 0.00% 101-302-5121 Dental Insurance 668.90 190.03 0.00 0.00 0.00 0.00 0.00% 101-302-5122 Life Insurance 225.38 116.38 0.00 0.00 0.00 0.00 0.00% 101-302-5123 Disability Insurance 291.31 138.22 0.00 0.00 0.00 0.00 0.00% 101-302-5130 PERS CLASSIC Contribution 6,314.18 6,172.62 0.00 0.00 0.00 0.00 0.00% 101-302-5131 PERS PEPRA Contribution 2,594.82 0.00 0.00 0.00 0.00 0.00 0.00% 101-302-5132 PERS Prepay UAAL 10,918.00 13,983.94 0.00 0.00 0.00 0.00 0.00% 101-302-5140 Medicare Tax 1,348.16 750.29 0.00 0.00 0.00 0.00 0.00% 101-302-5150 Flexible Benefits Program 693.89 404.76 0.00 0.00 0.00 0.00 0.00% 101-302-5151 Fitness Benefit 345.30 180.00 0.00 0.00 0.00 0.00 0.00% 101-302-5152 Cell Phone Allowance 273.00 234.00 0.00 0.00 0.00 0.00 0.00% 101-302-5201 Professional Services 89,250.10 54,935.60 65,379.80 270,000.00 110,000.00 -160,000.00 -59.26% 101-302-5500 Printing & Advertising 0.00 0.00 814.00 1,000.00 1,000.00 0.00 0.00% 101-302-5512 Meetings & Travel 125.00 1,777.15 1,470.76 5,000.00 1,500.00 -3,500.00 -70.00% Total SubProgram: 302 - Advance Planning: 210,579.30 133,589.89 67,664.56 276,000.00 112,500.00 -163,500.00 -59.24% SubProgram: 311 - Housing
101-311-5100 Regular Wages 24,188.91 26,879.59 36,006.39 40,300.00 40,300.00 0.00 0.00% 101-311-5104 Overtime Pay 516.20 5.48 1.46 100.00 100.00 0.00 0.00%

Page 189 of 403 ends

Budget Comparison Report
6/1/2026 5:11:56 PM Page 11 of 57
FY 2023/24
Total Activity
FY 2024/25
Total Activity
Account Number
FY 2025/26
YTD Activity
Through May
FY 2025/26
FY 2026 AB
FY 2025/26
FY 2026 MC
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
101-311-5106 Other Pay 2,500.78 1,080.87 1,792.79 2,200.00 2,200.00 0.00 0.00% 101-311-5120 Health Insurance 2,031.64 2,069.45 2,716.67 2,300.00 2,300.00 0.00 0.00% 101-311-5121 Dental Insurance 123.99 126.74 173.18 200.00 200.00 0.00 0.00% 101-311-5122 Life Insurance 55.70 58.26 93.29 150.00 150.00 0.00 0.00% 101-311-5123 Disability Insurance 83.91 85.79 108.07 150.00 150.00 0.00 0.00% 101-311-5130 PERS CLASSIC Contribution 1,894.41 2,106.82 2,064.19 2,850.00 2,850.00 0.00 0.00% 101-311-5131 PERS PEPRA Contribution 724.28 836.39 1,623.40 1,800.00 1,800.00 0.00 0.00% 101-311-5132 PERS Prepay UAAL 3,288.54 4,638.00 6,043.35 6,150.00 6,150.00 0.00 0.00% 101-311-5140 Medicare Tax 393.03 406.57 549.58 600.00 600.00 0.00 0.00% 101-311-5150 Flexible Benefits Program 139.56 269.98 378.18 450.00 450.00 0.00 0.00% 101-311-5151 Fitness Benefit 75.30 75.00 75.00 200.00 200.00 0.00 0.00% 101-311-5152 Cell Phone Allowance 78.00 78.00 143.00 200.00 200.00 0.00 0.00% 101-311-5201 Professional Services 0.00 1,805.00 0.00 0.00 0.00 0.00 0.00% 101-311-5512 Meetings & Travel 0.00 0.00 0.00 0.00 0.00 0.00 0.00% Total SubProgram: 311 - Housing: 36,094.25 40,521.94 51,768.55 57,650.00 57,650.00 0.00 0.00% SubProgram: 321 - Development Review and Building
101-321-5100 Regular Wages 404,680.47 413,075.27 432,901.65 496,950.00 496,950.00 0.00 0.00% 101-321-5104 Overtime Pay 2,839.00 30.10 0.00 950.00 950.00 0.00 0.00% 101-321-5106 Other Pay 18,597.43 26,054.33 14,925.44 15,250.00 15,250.00 0.00 0.00% 101-321-5108 Bilingual Pay 2,180.25 1,605.49 1,630.50 2,500.00 2,500.00 0.00 0.00% 101-321-5120 Health Insurance 65,839.24 59,088.74 75,498.03 80,850.00 80,850.00 0.00 0.00% 101-321-5121 Dental Insurance 6,232.50 5,652.28 4,878.37 5,850.00 5,850.00 0.00 0.00% 101-321-5122 Life Insurance 1,177.46 1,196.69 1,226.01 1,500.00 1,500.00 0.00 0.00% 101-321-5123 Disability Insurance 1,596.77 1,548.83 1,473.89 1,950.00 1,950.00 0.00 0.00% 101-321-5130 PERS CLASSIC Contribution 26,843.13 15,963.77 10,188.94 13,400.00 13,400.00 0.00 0.00% 101-321-5131 PERS PEPRA Contribution 15,154.59 23,352.47 28,943.20 33,000.00 33,000.00 0.00 0.00% 101-321-5132 PERS Prepay UAAL 45,451.40 35,147.06 28,838.27 29,950.00 29,950.00 0.00 0.00% 101-321-5140 Medicare Tax 6,078.72 6,293.45 6,423.61 7,250.00 7,250.00 0.00 0.00% 101-321-5150 Flexible Benefits Program 5,200.54 5,021.83 5,366.56 6,050.00 6,050.00 0.00 0.00% 101-321-5151 Fitness Benefit 504.12 256.50 560.21 2,650.00 2,650.00 0.00 0.00% 101-321-5152 Cell Phone Allowance 962.00 520.01 786.50 2,350.00 2,350.00 0.00 0.00% 101-321-5201 Professional Services 83,780.87 213,898.32 123,727.68 188,000.00 163,000.00 -25,000.00 -13.30% 101-321-5440 Utility - Communications/Telephone 411.81 712.31 608.54 750.00 750.00 0.00 0.00% 101-321-5500 Printing & Advertising 2,583.18 1,290.46 39.27 1,500.00 750.00 -750.00 -50.00% 101-321-5510 Dues & Subscriptions 165.00 145.00 0.00 800.00 800.00 0.00 0.00% 101-321-5512 Meetings & Travel 2,162.56 0.00 3,098.22 8,700.00 8,700.00 0.00 0.00% 101-321-5516 Uniform Allowance 0.00 0.00 0.00 800.00 0.00 -800.00 -100.00% 101-321-5560 Supplies & Materials 182.10 123.40 0.00 2,000.00 2,000.00 0.00 0.00% 101-321-5581 Vehicle Operations & Maintenance 20.00 489.55 359.65 600.00 600.00 0.00 0.00%

Page 190 of 403 ends

Budget Comparison Report
6/1/2026 5:11:56 PM Page 12 of 57
FY 2023/24
Total Activity
FY 2024/25
Total Activity
Account Number
FY 2025/26
YTD Activity
Through May
FY 2025/26
FY 2026 AB
FY 2025/26
FY 2026 MC
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
101-321-5582 Fuel Expense 785.81 341.02 49.52 800.00 200.00 -600.00 -75.00% Total SubProgram: 321 - Development Review and Building: 693,428.95 811,806.88 741,524.06 904,400.00 877,250.00 -27,150.00 -3.00% SubProgram: 331 - Code Compliance
101-331-5100 Regular Wages 169,275.87 185,795.28 134,589.91 153,850.00 153,850.00 0.00 0.00% 101-331-5104 Overtime Pay 774.16 357.56 176.33 600.00 600.00 0.00 0.00% 101-331-5106 Other Pay 9,168.83 4,609.00 1,904.07 4,800.00 4,800.00 0.00 0.00% 101-331-5108 Bilingual Pay 0.00 0.00 0.00 2,250.00 2,250.00 0.00 0.00% 101-331-5120 Health Insurance 44,085.72 48,150.35 45,908.50 51,050.00 51,050.00 0.00 0.00% 101-331-5121 Dental Insurance 3,389.72 3,419.18 3,123.31 3,600.00 3,600.00 0.00 0.00% 101-331-5122 Life Insurance 516.40 605.42 414.48 550.00 550.00 0.00 0.00% 101-331-5123 Disability Insurance 670.34 686.28 448.02 600.00 600.00 0.00 0.00% 101-331-5130 PERS CLASSIC Contribution 13,530.82 14,379.00 8,612.78 12,150.00 12,150.00 0.00 0.00% 101-331-5131 PERS PEPRA Contribution 4,790.55 5,874.64 5,499.54 6,200.00 6,200.00 0.00 0.00% 101-331-5132 PERS Prepay UAAL 23,535.65 31,989.82 25,305.45 26,150.00 26,150.00 0.00 0.00% 101-331-5140 Medicare Tax 2,584.89 2,768.48 1,996.70 2,250.00 2,250.00 0.00 0.00% 101-331-5150 Flexible Benefits Program 1,963.97 2,681.40 2,142.62 2,400.00 2,400.00 0.00 0.00% 101-331-5151 Fitness Benefit 763.54 654.23 402.12 1,050.00 1,050.00 0.00 0.00% 101-331-5152 Cell Phone Allowance 1,033.50 1,065.99 1,228.50 1,350.00 1,350.00 0.00 0.00% 101-331-5201 Professional Services 322.00 0.00 0.00 0.00 0.00 0.00 0.00% 101-331-5440 Utility - Communications/Telephone 643.06 511.52 428.06 500.00 500.00 0.00 0.00% 101-331-5500 Printing & Advertising 0.00 0.00 0.00 1,250.00 500.00 -750.00 -60.00% 101-331-5510 Dues & Subscriptions 200.00 200.00 200.00 200.00 200.00 0.00 0.00% 101-331-5512 Meetings & Travel 1,673.54 1,629.99 2,368.93 5,750.00 3,750.00 -2,000.00 -34.78% 101-331-5516 Uniform Allowance 224.86 305.13 0.00 2,000.00 1,000.00 -1,000.00 -50.00% 101-331-5560 Supplies & Materials 67.55 603.32 156.47 750.00 750.00 0.00 0.00% 101-331-5581 Vehicle Operations & Maintenance 1,022.35 1,599.28 2,159.02 2,250.00 2,250.00 0.00 0.00% 101-331-5582 Fuel Expense 2,565.96 2,926.05 2,363.72 3,000.00 3,000.00 0.00 0.00% Total SubProgram: 331 - Code Compliance: 282,803.28 310,811.92 239,428.53 284,550.00 280,800.00 -3,750.00 -1.32% SubProgram: 341 - Animal Care and Control
101-341-5100 Regular Wages 28,177.68 32,462.32 24,287.26 27,800.00 27,800.00 0.00 0.00% 101-341-5104 Overtime Pay 0.00 26.05 19.59 100.00 100.00 0.00 0.00% 101-341-5106 Other Pay 426.62 223.36 465.80 1,200.00 1,200.00 0.00 0.00% 101-341-5108 Bilingual Pay 0.00 0.00 0.00 400.00 400.00 0.00 0.00% 101-341-5120 Health Insurance 9,920.11 11,015.35 8,028.50 8,950.00 8,950.00 0.00 0.00% 101-341-5121 Dental Insurance 862.50 874.28 508.20 600.00 600.00 0.00 0.00% 101-341-5122 Life Insurance 86.96 96.72 79.78 150.00 150.00 0.00 0.00% 101-341-5123 Disability Insurance 120.93 122.83 81.29 150.00 150.00 0.00 0.00% 101-341-5130 PERS CLASSIC Contribution 1,007.95 1,141.69 2,152.51 3,050.00 3,050.00 0.00 0.00% 101-341-5131 PERS PEPRA Contribution 1,581.51 1,891.84 610.99 700.00 700.00 0.00 0.00%

Page 191 of 403 ends

Budget Comparison Report
6/1/2026 5:11:56 PM Page 13 of 57
FY 2023/24
Total Activity
FY 2024/25
Total Activity
Account Number
FY 2025/26
YTD Activity
Through May
FY 2025/26
FY 2026 AB
FY 2025/26
FY 2026 MC
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
101-341-5132 PERS Prepay UAAL 1,755.40 2,456.73 6,292.12 6,550.00 6,550.00 0.00 0.00% 101-341-5140 Medicare Tax 414.27 476.72 360.36 450.00 450.00 0.00 0.00% 101-341-5150 Flexible Benefits Program 360.87 539.75 378.06 450.00 450.00 0.00 0.00% 101-341-5151 Fitness Benefit 190.26 176.45 44.68 200.00 200.00 0.00 0.00% 101-341-5152 Cell Phone Allowance 266.50 273.00 214.50 250.00 250.00 0.00 0.00% 101-341-5201 Professional Services 23,707.12 22,128.09 18,644.75 25,200.00 25,200.00 0.00 0.00% 101-341-5500 Printing & Advertising 542.57 0.00 0.00 1,000.00 250.00 -750.00 -75.00% 101-341-5510 Dues & Subscriptions 150.00 300.00 300.00 400.00 400.00 0.00 0.00% 101-341-5512 Meetings & Travel 0.00 0.00 0.00 450.00 450.00 0.00 0.00% 101-341-5560 Supplies & Materials 342.36 356.79 222.54 1,000.00 500.00 -500.00 -50.00% Total SubProgram: 341 - Animal Care and Control: 69,913.61 74,561.97 62,690.93 79,050.00 77,800.00 -1,250.00 -1.58% SubProgram: 401 - Public Works Administration
101-401-5100 Regular Wages 157,494.27 168,972.43 90,519.14 100,750.00 100,750.00 0.00 0.00% 101-401-5102 Part-time Wages 0.00 0.00 40,210.74 40,250.00 40,250.00 0.00 0.00% 101-401-5104 Overtime Pay 0.00 86.90 117.08 150.00 150.00 0.00 0.00% 101-401-5106 Other Pay 4,360.83 6,497.19 2,983.79 2,950.00 2,950.00 0.00 0.00% 101-401-5108 Interpreter Pay 0.00 0.00 100.00 150.00 150.00 0.00 0.00% 101-401-5120 Health Insurance 22,385.67 26,912.38 14,752.85 16,200.00 16,200.00 0.00 0.00% 101-401-5121 Dental Insurance 1,732.29 1,927.28 1,087.23 1,200.00 1,200.00 0.00 0.00% 101-401-5122 Life Insurance 438.80 451.75 249.77 250.00 250.00 0.00 0.00% 101-401-5123 Disability Insurance 553.33 585.95 263.88 350.00 350.00 0.00 0.00% 101-401-5130 PERS CLASSIC Contribution 13,299.55 11,252.81 6,584.47 9,000.00 9,000.00 0.00 0.00% 101-401-5131 PERS PEPRA Contribution 4,121.59 6,464.74 3,193.15 3,500.00 3,500.00 0.00 0.00% 101-401-5132 PERS Prepay UAAL 23,181.14 23,549.38 19,399.13 19,400.00 19,400.00 0.00 0.00% 101-401-5140 Medicare Tax 2,335.21 2,545.25 1,951.86 2,100.00 2,100.00 0.00 0.00% 101-401-5150 Flexible Benefits Program 1,843.45 2,218.53 1,008.24 1,150.00 1,150.00 0.00 0.00% 101-401-5151 Fitness Benefit 509.40 545.84 180.00 500.00 500.00 0.00 0.00% 101-401-5152 Cell Phone Allowance 585.00 536.26 430.33 500.00 500.00 0.00 0.00% 101-401-5201 Professional Services 27,916.75 58,355.37 15,895.80 33,000.00 23,500.00 -9,500.00 -28.79% 101-401-5301 Contract Services 5,556.51 0.00 0.00 0.00 0.00 0.00 0.00% 101-401-5440 Utility - Communications/Telephone 545.99 713.15 520.56 700.00 700.00 0.00 0.00% 101-401-5500 Printing & Advertising 1,156.52 2,516.93 842.89 1,800.00 1,800.00 0.00 0.00% 101-401-5510 Dues & Subscriptions 3,659.40 4,668.09 968.99 6,950.00 6,950.00 0.00 0.00% 101-401-5512 Meetings & Travel 2,850.84 7,560.14 4,188.36 7,400.00 7,400.00 0.00 0.00% 101-401-5560 Supplies & Materials 4,470.73 924.60 920.64 1,500.00 1,500.00 0.00 0.00% Total SubProgram: 401 - Public Works Administration: 278,997.27 327,284.97 206,368.90 249,750.00 240,250.00 -9,500.00 -3.80% SubProgram: 403 - Capital Improvements
101-403-5100 Regular Wages 120,070.30 158,734.13 210,429.47 242,000.00 242,000.00 0.00 0.00% 101-403-5104 Overtime Pay 511.08 2,423.00 866.37 1,050.00 1,050.00 0.00 0.00%

Page 192 of 403 ends

Budget Comparison Report
6/1/2026 5:11:56 PM Page 14 of 57
FY 2023/24
Total Activity
FY 2024/25
Total Activity
Account Number
FY 2025/26
YTD Activity
Through May
FY 2025/26
FY 2026 AB
FY 2025/26
FY 2026 MC
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
101-403-5106 Other Pay 3,215.19 4,221.43 3,285.45 6,350.00 6,350.00 0.00 0.00% 101-403-5108 Bilingual Pay 5.00 252.50 1,005.50 1,200.00 1,200.00 0.00 0.00% 101-403-5120 Health Insurance 19,054.34 32,195.16 42,371.44 48,550.00 48,550.00 0.00 0.00% 101-403-5121 Dental Insurance 1,674.23 2,540.89 2,564.82 3,100.00 3,100.00 0.00 0.00% 101-403-5122 Life Insurance 317.55 405.01 576.41 650.00 650.00 0.00 0.00% 101-403-5123 Disability Insurance 423.45 553.79 663.87 850.00 850.00 0.00 0.00% 101-403-5130 PERS CLASSIC Contribution 8,824.78 8,787.81 6,554.63 10,850.00 10,850.00 0.00 0.00% 101-403-5131 PERS PEPRA Contribution 3,989.92 7,152.19 13,073.09 13,900.00 13,900.00 0.00 0.00% 101-403-5132 PERS Prepay UAAL 15,278.85 18,852.58 19,133.04 23,750.00 23,750.00 0.00 0.00% 101-403-5140 Medicare Tax 1,801.92 2,402.80 3,156.07 3,550.00 3,550.00 0.00 0.00% 101-403-5150 Flexible Benefits Program 1,480.50 2,328.56 3,234.20 3,650.00 3,650.00 0.00 0.00% 101-403-5151 Fitness Benefit 418.65 424.43 575.40 1,600.00 1,600.00 0.00 0.00% 101-403-5152 Cell Phone Allowance 312.00 289.27 424.49 550.00 550.00 0.00 0.00% Total SubProgram: 403 - Capital Improvements: 177,377.76 241,563.55 307,914.25 361,600.00 361,600.00 0.00 0.00% SubProgram: 405 - Facilities
101-405-5100 Regular Wages 1,161.58 59,207.75 0.00 0.00 0.00 0.00 0.00% 101-405-5104 Overtime Pay 0.00 106.14 0.00 0.00 0.00 0.00 0.00% 101-405-5106 Other Pay 0.00 1,112.71 0.00 0.00 0.00 0.00 0.00% 101-405-5120 Health Insurance 0.00 8,985.43 0.00 0.00 0.00 0.00 0.00% 101-405-5121 Dental Insurance 0.00 717.24 0.00 0.00 0.00 0.00 0.00% 101-405-5122 Life Insurance 0.00 134.54 0.00 0.00 0.00 0.00 0.00% 101-405-5123 Disability Insurance 0.00 174.10 0.00 0.00 0.00 0.00 0.00% 101-405-5130 PERS CLASSIC Contribution 85.30 4,740.07 0.00 0.00 0.00 0.00 0.00% 101-405-5131 PERS PEPRA Contribution 38.23 1,746.32 0.00 0.00 0.00 0.00 0.00% 101-405-5132 PERS Prepay UAAL 0.00 10,483.24 0.00 0.00 0.00 0.00 0.00% 101-405-5140 Medicare Tax 16.66 870.41 0.00 0.00 0.00 0.00 0.00% 101-405-5150 Flexible Benefits Program 0.00 543.92 0.00 0.00 0.00 0.00 0.00% 101-405-5151 Fitness Benefit 0.00 120.00 0.00 0.00 0.00 0.00 0.00% 101-405-5152 Cell Phone Allowance 0.00 61.75 0.00 0.00 0.00 0.00 0.00% 101-405-5301 Contract Services 0.00 33,653.80 0.00 0.00 0.00 0.00 0.00% 101-405-5345 Equipment Repairs/Replacement 0.00 3,295.43 0.00 0.00 0.00 0.00 0.00% 101-405-5350 Landscape Maintenance 0.00 8,904.00 0.00 0.00 0.00 0.00 0.00% 101-405-5356 Tree Maintenance 0.00 3,585.00 0.00 0.00 0.00 0.00 0.00% 101-405-5357 Tree Replacement 0.00 0.00 0.00 0.00 0.00 0.00 0.00% 101-405-5362 Janitorial Services 0.00 30,675.06 0.00 0.00 0.00 0.00 0.00% 101-405-5510 Dues & Subscriptions 0.00 1,388.01 0.00 0.00 0.00 0.00 0.00% 101-405-5560 Supplies & Materials 0.00 2,211.17 0.00 0.00 0.00 0.00 0.00% 101-405-5561 Janitorial Supplies 0.00 6,870.88 0.00 0.00 0.00 0.00 0.00% 101-405-5567 Landscaping Supply Repairs & Replacement 0.00 0.00 0.00 0.00 0.00 0.00 0.00%

Page 193 of 403 ends

Budget Comparison Report
6/1/2026 5:11:56 PM Page 15 of 57
FY 2023/24
Total Activity
FY 2024/25
Total Activity
Account Number
FY 2025/26
YTD Activity
Through May
FY 2025/26
FY 2026 AB
FY 2025/26
FY 2026 MC
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
101-405-5568 Minor Equipment 0.00 996.56 0.00 0.00 0.00 0.00 0.00% 101-405-5761 Major Equipment 0.00 22,036.41 0.00 0.00 0.00 0.00 0.00% Total SubProgram: 405 - Facilities: 1,301.77 202,619.94 0.00 0.00 0.00 0.00 0.00% SubProgram: 431 - Street Maintenance
101-431-5761 Major Equipment 0.00 0.00 0.00 0.00 0.00 0.00 0.00% Total SubProgram: 431 - Street Maintenance: 0.00 0.00 0.00 0.00 0.00 0.00 0.00% SubProgram: 451 - Watershed Management
101-451-5100 Regular Wages 77,555.62 68,413.01 87,977.91 115,750.00 115,750.00 0.00 0.00% 101-451-5104 Overtime Pay 1,017.28 539.91 15.60 200.00 200.00 0.00 0.00% 101-451-5106 Other Pay 2,974.11 5,188.77 2,855.47 2,650.00 2,650.00 0.00 0.00% 101-451-5108 Bilingual Pay 10.00 0.00 316.50 200.00 200.00 0.00 0.00% 101-451-5120 Health Insurance 14,774.93 13,477.48 12,803.46 21,100.00 21,100.00 0.00 0.00% 101-451-5121 Dental Insurance 1,422.84 1,214.43 870.08 1,600.00 1,600.00 0.00 0.00% 101-451-5122 Life Insurance 253.32 219.50 255.96 350.00 350.00 0.00 0.00% 101-451-5123 Disability Insurance 313.41 271.59 262.89 400.00 400.00 0.00 0.00% 101-451-5130 PERS CLASSIC Contribution 6,820.32 5,508.88 4,346.38 11,550.00 11,550.00 0.00 0.00% 101-451-5131 PERS PEPRA Contribution 1,984.52 1,991.43 4,434.13 3,450.00 3,450.00 0.00 0.00% 101-451-5132 PERS Prepay UAAL 11,739.02 10,958.17 12,575.64 24,800.00 24,800.00 0.00 0.00% 101-451-5140 Medicare Tax 1,199.44 1,064.21 1,326.85 1,700.00 1,700.00 0.00 0.00% 101-451-5150 Flexible Benefits Program 1,353.49 1,096.20 1,129.56 1,400.00 1,400.00 0.00 0.00% 101-451-5151 Fitness Benefit 261.50 138.45 196.18 600.00 600.00 0.00 0.00% 101-451-5152 Cell Phone Allowance 273.00 250.26 278.26 550.00 550.00 0.00 0.00% 101-451-5301 Contract Services 13,419.79 21,344.31 709.38 19,500.00 2,500.00 -17,000.00 -87.18% 101-451-5500 Printing & Advertising 3,215.00 2,918.00 759.72 4,500.00 1,000.00 -3,500.00 -77.78% 101-451-5510 Dues & Subscriptions 13,799.95 11,926.36 15,193.31 15,200.00 15,200.00 0.00 0.00% 101-451-5512 Meetings & Travel 3,337.12 2,433.23 1,808.78 5,000.00 2,000.00 -3,000.00 -60.00% 101-451-5560 Supplies & Materials 1,182.61 1,069.36 156.47 1,500.00 500.00 -1,000.00 -66.67% Total SubProgram: 451 - Watershed Management: 156,907.27 150,023.55 148,272.53 232,000.00 207,500.00 -24,500.00 -10.56% SubProgram: 461 - Resource Conservation
101-461-5560 Supplies & Materials 5.00 0.00 0.00 0.00 0.00 0.00 0.00% Total SubProgram: 461 - Resource Conservation: 5.00 0.00 0.00 0.00 0.00 0.00 0.00% SubProgram: 471 - City Hall Facilities
101-471-5100 Regular Wages 0.00 0.00 7,504.73 7,950.00 7,950.00 0.00 0.00% 101-471-5104 Overtime Pay 0.00 0.00 401.07 1,150.00 1,150.00 0.00 0.00% 101-471-5106 Other Pay 0.00 0.00 0.00 300.00 300.00 0.00 0.00% 101-471-5120 Health Insurance 0.00 0.00 1,908.95 2,300.00 2,300.00 0.00 0.00% 101-471-5121 Dental Insurance 0.00 0.00 114.55 150.00 150.00 0.00 0.00% 101-471-5122 Life Insurance 0.00 0.00 18.12 50.00 50.00 0.00 0.00%

Page 194 of 403 ends

Budget Comparison Report
6/1/2026 5:11:56 PM Page 16 of 57
FY 2023/24
Total Activity
FY 2024/25
Total Activity
Account Number
FY 2025/26
YTD Activity
Through May
FY 2025/26
FY 2026 AB
FY 2025/26
FY 2026 MC
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
101-471-5123 Disability Insurance 0.00 0.00 24.61 50.00 50.00 0.00 0.00% 101-471-5130 PERS CLASSIC Contribution 0.00 0.00 922.64 1,300.00 1,300.00 0.00 0.00% 101-471-5132 PERS Prepay UAAL 0.00 -58.96 2,629.21 2,700.00 2,700.00 0.00 0.00% 101-471-5140 Medicare Tax 0.00 0.00 116.33 150.00 150.00 0.00 0.00% 101-471-5150 Flexible Benefits Program 0.00 0.00 132.48 150.00 150.00 0.00 0.00% 101-471-5151 Fitness Benefit 0.00 0.00 0.00 100.00 100.00 0.00 0.00% 101-471-5301 Contract Services 0.00 0.00 26,301.26 29,400.00 29,400.00 0.00 0.00% 101-471-5345 Equipment Repairs/Replacement 0.00 0.00 0.00 4,500.00 4,500.00 0.00 0.00% 101-471-5350 Landscape Maintenance 0.00 0.00 7,420.00 13,500.00 13,500.00 0.00 0.00% 101-471-5356 Tree Maintenance 0.00 0.00 0.00 3,000.00 3,000.00 0.00 0.00% 101-471-5357 Tree Replacement 0.00 0.00 0.00 350.00 0.00 -350.00 -100.00% 101-471-5362 Janitorial Services 0.00 0.00 25,032.11 33,700.00 33,700.00 0.00 0.00% 101-471-5400 Utility - Electricity 0.00 0.00 32,916.36 44,000.00 39,500.00 -4,500.00 -10.23% 101-471-5410 Utility - Natural Gas 0.00 0.00 5,448.98 7,250.00 7,250.00 0.00 0.00% 101-471-5420 Utility - Sewer 0.00 0.00 6,634.73 6,700.00 6,700.00 0.00 0.00% 101-471-5430 Utility - Water 0.00 0.00 8,493.55 11,000.00 10,500.00 -500.00 -4.55% 101-471-5440 Utility - Communications/Telephone 0.00 0.00 22,601.71 24,650.00 24,650.00 0.00 0.00% 101-471-5510 Dues & Subscriptions 0.00 0.00 3,029.26 3,050.00 3,050.00 0.00 0.00% 101-471-5560 Supplies & Materials 0.00 0.00 5,716.11 6,000.00 6,000.00 0.00 0.00% 101-471-5561 Janitorial Supplies 0.00 0.00 3,118.32 8,000.00 4,500.00 -3,500.00 -43.75% 101-471-5567 Landscaping Supply Repairs & Replacement 0.00 0.00 417.37 2,000.00 1,000.00 -1,000.00 -50.00% 101-471-5761 Major Equipment 0.00 0.00 0.00 20,000.00 0.00 -20,000.00 -100.00% Total SubProgram: 471 - City Hall Facilities: 0.00 -58.96 160,902.45 233,450.00 203,600.00 -29,850.00 -12.79% SubProgram: 501 - Parks and Recreation Administration
101-501-5100 Regular Wages 54,287.03 67,889.61 84,520.99 90,300.00 90,300.00 0.00 0.00% 101-501-5102 Part-time Wages 0.00 12,973.45 18,362.78 22,700.00 22,700.00 0.00 0.00% 101-501-5104 Overtime Pay 633.15 0.00 0.00 0.00 0.00 0.00 0.00% 101-501-5106 Other Pay 11,069.98 1,597.48 2,360.25 2,400.00 2,400.00 0.00 0.00% 101-501-5120 Health Insurance 11,725.86 7,248.18 6,385.03 6,850.00 6,850.00 0.00 0.00% 101-501-5121 Dental Insurance 1,032.76 561.51 346.70 400.00 400.00 0.00 0.00% 101-501-5122 Life Insurance 114.10 174.53 222.04 250.00 250.00 0.00 0.00% 101-501-5123 Disability Insurance 196.78 216.57 239.56 300.00 300.00 0.00 0.00% 101-501-5130 PERS CLASSIC Contribution 6,657.61 6,980.05 8,708.79 11,400.00 11,400.00 0.00 0.00% 101-501-5131 PERS PEPRA Contribution 0.00 999.55 1,351.73 1,500.00 1,500.00 0.00 0.00% 101-501-5132 PERS Prepay UAAL 12,300.79 15,768.92 25,573.06 24,400.00 24,400.00 0.00 0.00% 101-501-5140 Medicare Tax 948.16 1,195.45 1,509.32 1,700.00 1,700.00 0.00 0.00% 101-501-5150 Flexible Benefits Program 459.42 697.08 756.12 850.00 850.00 0.00 0.00% 101-501-5151 Fitness Benefit 210.00 300.00 205.00 400.00 400.00 0.00 0.00% 101-501-5152 Cell Phone Allowance 91.00 195.01 286.00 500.00 500.00 0.00 0.00%

Page 195 of 403 ends

Budget Comparison Report
6/1/2026 5:11:56 PM Page 17 of 57
FY 2023/24
Total Activity
FY 2024/25
Total Activity
Account Number
FY 2025/26
YTD Activity
Through May
FY 2025/26
FY 2026 AB
FY 2025/26
FY 2026 MC
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
101-501-5440 Utility - Communications/Telephone 331.13 160.44 418.20 500.00 500.00 0.00 0.00% 101-501-5500 Printing & Advertising 210.00 0.00 570.68 1,500.00 750.00 -750.00 -50.00% 101-501-5510 Dues & Subscriptions 0.00 550.00 551.99 550.00 550.00 0.00 0.00% 101-501-5512 Meetings & Travel 410.00 2,203.82 4,740.78 7,925.00 7,925.00 0.00 0.00% 101-501-5560 Supplies & Materials 96.10 209.05 576.77 1,000.00 1,000.00 0.00 0.00% Total SubProgram: 501 - Parks and Recreation Administration: 100,773.87 119,920.70 157,685.79 175,425.00 174,675.00 -750.00 -0.43% SubProgram: 502 - Parks and Facilities Maintenance
101-502-5100 Regular Wages 566.78 0.00 0.00 0.00 0.00 0.00 0.00% 101-502-5104 Overtime Pay 4,857.59 0.00 0.00 0.00 0.00 0.00 0.00% 101-502-5106 Other Pay 0.00 0.00 0.00 0.00 0.00 0.00 0.00% 101-502-5120 Health Insurance 1,187.52 0.00 0.00 0.00 0.00 0.00 0.00% 101-502-5121 Dental Insurance 67.65 0.00 0.00 0.00 0.00 0.00 0.00% 101-502-5122 Life Insurance 10.38 0.00 0.00 0.00 0.00 0.00 0.00% 101-502-5123 Disability Insurance 16.21 0.00 0.00 0.00 0.00 0.00 0.00% 101-502-5130 PERS CLASSIC Contribution 549.10 0.00 0.00 0.00 0.00 0.00 0.00% 101-502-5132 PERS Prepay UAAL 855.12 0.00 0.00 0.00 0.00 0.00 0.00% 101-502-5140 Medicare Tax 81.16 0.00 0.00 0.00 0.00 0.00 0.00% 101-502-5150 Flexible Benefits Program 198.35 0.00 0.00 0.00 0.00 0.00 0.00% 101-502-5151 Fitness Benefit 0.00 0.00 0.00 0.00 0.00 0.00 0.00% 101-502-5301 Contract Services 22,869.22 0.00 0.00 0.00 0.00 0.00 0.00% 101-502-5345 Equipment Repairs/Replacement 2,723.95 0.00 0.00 0.00 0.00 0.00 0.00% 101-502-5350 Landscape Maintenance 9,155.79 0.00 0.00 0.00 0.00 0.00 0.00% 101-502-5356 Tree Maintenance 175.00 0.00 0.00 0.00 0.00 0.00 0.00% 101-502-5362 Janitorial Services 26,624.79 0.00 0.00 0.00 0.00 0.00 0.00% 101-502-5510 Dues & Subscriptions 535.00 0.00 0.00 0.00 0.00 0.00 0.00% 101-502-5560 Supplies & Materials 2,714.53 0.00 0.00 0.00 0.00 0.00 0.00% 101-502-5561 Janitorial Supplies 6,143.78 0.00 0.00 0.00 0.00 0.00 0.00% 101-502-5567 Landscaping Supply Repairs & Replacement322.31 0.00 0.00 0.00 0.00 0.00 0.00% 101-502-5764 Improvements 24,539.12 0.00 0.00 0.00 0.00 0.00 0.00% Total SubProgram: 502 - Parks and Facilities Maintenance: 104,193.35 0.00 0.00 0.00 0.00 0.00 0.00% Total Fund: 101 - GENERAL FUND: 11,822,268.90 12,538,850.43 12,091,908.07 14,074,575.00 13,824,825.00 -249,750.00 -1.77% Fund: 103 - MAJOR ASSET REPLACEMENT AND REPAIR RESERVE
SubProgram: 431 - Street Maintenance
103-431-5761 Major Equipment 0.00 152,234.21 0.00 0.00 0.00 0.00 0.00% Total SubProgram: 431 - Street Maintenance: 0.00 152,234.21 0.00 0.00 0.00 0.00 0.00% SubProgram: 472 - Parks Facilities
103-472-5761 Major Equipment 0.00 0.00 0.00 31,000.00 31,000.00 0.00 0.00%

Page 196 of 403 ends

Budget Comparison Report
6/1/2026 5:11:56 PM Page 18 of 57
FY 2023/24
Total Activity
FY 2024/25
Total Activity
Account Number
FY 2025/26
YTD Activity
Through May
FY 2025/26
FY 2026 AB
FY 2025/26
FY 2026 MC
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
103-472-5762 Vehicle Purchase 0.00 0.00 0.00 0.00 0.00 0.00 0.00% Total SubProgram: 472 - Parks Facilities: 0.00 0.00 0.00 31,000.00 31,000.00 0.00 0.00% Total Fund: 103 - MAJOR ASSET REPLACEMENT AND REPAIR R… 0.00 152,234.21 0.00 31,000.00 31,000.00 0.00 0.00% Fund: 104 - MEASURE X FUND
SubProgram: 111 - City Administration
104-111-5201 Professional Services 0.00 0.00 78,469.63 175,500.00 175,500.00 0.00 0.00% Total SubProgram: 111 - City Administration: 0.00 0.00 78,469.63 175,500.00 175,500.00 0.00 0.00% SubProgram: 141 - Staff Recruitment, Retention and Development 104-141-5201 Professional Services 0.00 0.00 0.00 80,000.00 80,000.00 0.00 0.00% Total SubProgram: 141 - Staff Recruitment, Retention and De… 0.00 0.00 0.00 80,000.00 80,000.00 0.00 0.00% SubProgram: 142 - Risk Management
104-142-5534 Volunteer Screening 0.00 0.00 0.00 2,000.00 2,000.00 0.00 0.00% Total SubProgram: 142 - Risk Management: 0.00 0.00 0.00 2,000.00 2,000.00 0.00 0.00% SubProgram: 151 - Emergency Preparedness
104-151-5201 Professional Services 0.00 0.00 0.00 105,500.00 105,500.00 0.00 0.00% Total SubProgram: 151 - Emergency Preparedness: 0.00 0.00 0.00 105,500.00 105,500.00 0.00 0.00% SubProgram: 161 - Communication and Community Promotions 104-161-5201 Professional Services 66,600.00 76,044.87 59,524.75 85,500.00 85,500.00 0.00 0.00% Total SubProgram: 161 - Communication and Community Pro… 66,600.00 76,044.87 59,524.75 85,500.00 85,500.00 0.00 0.00% SubProgram: 162 - Economic Vitality
104-162-5601 Community Services Grants 30,706.00 29,635.64 0.00 15,500.00 15,500.00 0.00 0.00% Total SubProgram: 162 - Economic Vitality: 30,706.00 29,635.64 0.00 15,500.00 15,500.00 0.00 0.00% SubProgram: 163 - Community Services Support
104-163-5601 Community Services Grants 105,150.00 146,750.00 130,444.39 150,000.00 150,000.00 0.00 0.00% 104-163-5602 Community Services Agreements/Contracts 2,015.00 9,610.00 7,130.00 13,500.00 13,500.00 0.00 0.00% Total SubProgram: 163 - Community Services Support: 107,165.00 156,360.00 137,574.39 163,500.00 163,500.00 0.00 0.00% SubProgram: 171 - Law Enforcement
104-171-5254 SB County Sheriff 788,200.00 809,370.38 984,179.46 1,073,650.00 1,073,650.00 0.00 0.00% 104-171-5255 SB County Sheriff Augmentation 0.00 0.00 0.00 15,000.00 15,000.00 0.00 0.00% Total SubProgram: 171 - Law Enforcement: 788,200.00 809,370.38 984,179.46 1,088,650.00 1,088,650.00 0.00 0.00% SubProgram: 181 - Racial Equity
104-181-5100 Regular Wages 14,201.30 11,297.43 0.00 0.00 0.00 0.00 0.00% 104-181-5106 Other Pay 1,369.61 787.07 0.00 0.00 0.00 0.00 0.00% 104-181-5120 Health Insurance 1,453.55 1,166.58 0.00 0.00 0.00 0.00 0.00% 104-181-5121 Dental Insurance 233.87 134.13 0.00 0.00 0.00 0.00 0.00% 104-181-5122 Life Insurance 38.71 60.08 0.00 0.00 0.00 0.00 0.00%

Page 197 of 403 ends

Budget Comparison Report
6/1/2026 5:11:56 PM Page 19 of 57
FY 2023/24
Total Activity
FY 2024/25
Total Activity
Account Number
FY 2025/26
YTD Activity
Through May
FY 2025/26
FY 2026 AB
FY 2025/26
FY 2026 MC
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
104-181-5123 Disability Insurance 46.11 25.72 0.00 0.00 0.00 0.00 0.00% 104-181-5130 PERS Classic Contribution 1,256.20 1,348.81 0.00 0.00 0.00 0.00 0.00% 104-181-5131 PERS PEPRA Contibution 339.63 39.14 0.00 0.00 0.00 0.00 0.00% 104-181-5132 PERS Prepay UAAL 2,012.01 2,996.88 0.00 0.00 0.00 0.00 0.00% 104-181-5134 Deferred Compensation 0.00 740.76 0.00 0.00 0.00 0.00 0.00% 104-181-5140 Medicare Tax 225.11 190.13 0.00 0.00 0.00 0.00 0.00% 104-181-5150 Flexible Benefits Program 123.45 59.07 0.00 0.00 0.00 0.00 0.00% 104-181-5151 Fitness Benefit 7.50 22.00 0.00 0.00 0.00 0.00 0.00% 104-181-5152 Cell Phone Allowance 58.50 39.00 0.00 0.00 0.00 0.00 0.00% 104-181-5153 Auto Allowance 0.00 270.00 0.00 0.00 0.00 0.00 0.00% 104-181-5154 Housing Allowance 0.00 1,200.00 0.00 0.00 0.00 0.00 0.00% 104-181-5201 Professional Services 29,028.00 0.00 0.00 29,000.00 29,000.00 0.00 0.00% 104-181-5440 Utility - Communications/Telephone 263.86 0.00 0.00 0.00 0.00 0.00 0.00% 104-181-5512 Meetings & Travel 0.00 0.00 0.00 0.00 0.00 0.00 0.00% Total SubProgram: 181 - Racial Equity: 50,657.41 20,376.80 0.00 29,000.00 29,000.00 0.00 0.00% SubProgram: 302 - Advance Planning
104-302-5100 Regular Wages 135,239.25 210,883.98 198,524.10 222,250.00 222,250.00 0.00 0.00% 104-302-5104 Overtime Pay 24.88 131.18 13.18 550.00 550.00 0.00 0.00% 104-302-5106 Other Pay 5,350.53 8,956.20 7,677.14 11,250.00 11,250.00 0.00 0.00% 104-302-5120 Health Insurance 6,565.24 10,355.96 15,686.39 11,350.00 11,350.00 0.00 0.00% 104-302-5121 Dental Insurance 787.63 1,266.00 1,096.24 1,300.00 1,300.00 0.00 0.00% 104-302-5122 Life Insurance 371.45 581.40 526.34 600.00 600.00 0.00 0.00% 104-302-5123 Disability Insurance 477.94 753.48 621.34 800.00 800.00 0.00 0.00% 104-302-5130 PERS Classic Contribution 0.00 95.03 4,123.98 5,700.00 5,700.00 0.00 0.00% 104-302-5131 PERS PEPRA Contribution 10,703.65 16,959.96 13,570.29 14,900.00 14,900.00 0.00 0.00% 104-302-5132 PERS Prepay UAAL 0.00 0.00 12,022.15 12,750.00 12,750.00 0.00 0.00% 104-302-5140 Medicare Tax 2,046.02 3,208.95 3,001.38 3,250.00 3,250.00 0.00 0.00% 104-302-5150 Flexible Benefits Program 1,663.26 2,698.32 2,394.50 2,650.00 2,650.00 0.00 0.00% 104-302-5151 Fitness Benefit 0.00 1,200.00 645.00 1,150.00 1,150.00 0.00 0.00% 104-302-5152 Cell Phone Allowance 536.25 780.00 702.00 800.00 800.00 0.00 0.00% 104-302-5201 Professional Services 33,680.00 0.00 0.00 0.00 0.00 0.00 0.00% Total SubProgram: 302 - Advance Planning: 197,446.10 257,870.46 260,604.03 289,300.00 289,300.00 0.00 0.00% SubProgram: 311 - Housing
104-311-5201 Professional Services 40,376.59 33,257.81 18,779.97 42,000.00 42,000.00 0.00 0.00% Total SubProgram: 311 - Housing: 40,376.59 33,257.81 18,779.97 42,000.00 42,000.00 0.00 0.00% SubProgram: 405 - Facilities
104-405-5100 Regular Wages 1,249.05 64,391.22 0.00 0.00 0.00 0.00 0.00% 104-405-5104 Overtime Pay 0.00 36.54 0.00 0.00 0.00 0.00 0.00%

Page 198 of 403 ends

Budget Comparison Report
6/1/2026 5:11:56 PM Page 20 of 57
FY 2023/24
Total Activity
FY 2024/25
Total Activity
Account Number
FY 2025/26
YTD Activity
Through May
FY 2025/26
FY 2026 AB
FY 2025/26
FY 2026 MC
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
104-405-5106 Other Pay 0.00 1,424.99 0.00 0.00 0.00 0.00 0.00% 104-405-5120 Health Insurance 0.00 11,282.27 0.00 0.00 0.00 0.00 0.00% 104-405-5121 Dental Insurance 0.00 985.31 0.00 0.00 0.00 0.00 0.00% 104-405-5122 Life Insurance 0.00 165.08 0.00 0.00 0.00 0.00 0.00% 104-405-5123 Disability Insurance 0.00 207.55 0.00 0.00 0.00 0.00 0.00% 104-405-5130 PERS Classic Contribution 85.30 4,710.95 0.00 0.00 0.00 0.00 0.00% 104-405-5131 PERS PEPRA Contribution 45.14 2,187.55 0.00 0.00 0.00 0.00 0.00% 104-405-5132 PERS Prepay UAAL 47.79 10,403.77 0.00 0.00 0.00 0.00 0.00% 104-405-5140 Medicare Tax 17.84 944.13 0.00 0.00 0.00 0.00 0.00% 104-405-5150 Flexible Benefits Program 0.00 650.31 0.00 0.00 0.00 0.00 0.00% 104-405-5151 Fitness Benefit 0.00 120.00 0.00 0.00 0.00 0.00 0.00% 104-405-5152 Cell Phone Allowance 0.00 435.50 0.00 0.00 0.00 0.00 0.00% 104-405-5180 Individual Equipment/Safety 0.00 219.76 0.00 0.00 0.00 0.00 0.00% 104-405-5440 Utility - Communications/Telephone 0.00 832.64 0.00 0.00 0.00 0.00 0.00% 104-405-5500 Printing & Advertising 0.00 444.00 0.00 0.00 0.00 0.00 0.00% 104-405-5515 Uniform Cleaning 0.00 734.81 0.00 0.00 0.00 0.00 0.00% 104-405-5516 Uniform Allowance 0.00 46.00 0.00 0.00 0.00 0.00 0.00% 104-405-5560 Supplies & Materials 0.00 0.00 0.00 0.00 0.00 0.00 0.00% Total SubProgram: 405 - Facilities: 1,445.12 100,222.38 0.00 0.00 0.00 0.00 0.00% SubProgram: 461 - Resource Conservation
104-461-5100 Regular Wages 32,767.78 19,759.82 52,299.37 71,450.00 71,450.00 0.00 0.00% 104-461-5104 Overtime Pay 0.00 11.70 7.80 100.00 100.00 0.00 0.00% 104-461-5106 Other Pay 691.47 2,195.96 1,681.85 1,800.00 1,800.00 0.00 0.00% 104-461-5108 Bilingual Pay 0.00 0.00 105.50 100.00 100.00 0.00 0.00% 104-461-5120 Health Insurance 3,521.61 1,988.60 7,420.06 14,550.00 14,550.00 0.00 0.00% 104-461-5121 Dental Insurance 276.48 116.19 483.61 1,150.00 1,150.00 0.00 0.00% 104-461-5122 Life Insurance 107.13 71.06 156.59 250.00 250.00 0.00 0.00% 104-461-5123 Disability Insurance 121.86 75.41 153.43 250.00 250.00 0.00 0.00% 104-461-5130 PERS Classic Contribution 3,709.69 2,470.89 2,174.89 5,950.00 5,950.00 0.00 0.00% 104-461-5131 PERS Pepra Contribution 287.90 30.28 2,890.33 4,000.00 4,000.00 0.00 0.00% 104-461-5132 PERS Prepay UAAL 6,481.29 4,648.00 6,346.99 18,300.00 18,300.00 0.00 0.00% 104-461-5140 Medicare Tax 477.09 311.62 785.40 1,050.00 1,050.00 0.00 0.00% 104-461-5150 Flexible Benefits Program 481.57 247.07 676.75 850.00 850.00 0.00 0.00% 104-461-5151 Fitness Benefit 150.00 90.00 101.18 400.00 400.00 0.00 0.00% 104-461-5152 Cell Phone Allowance 195.00 169.01 139.82 400.00 400.00 0.00 0.00% 104-461-5301 Contract Services 34,708.25 0.00 0.00 2,000.00 0.00 -2,000.00 -100.00% 104-461-5345 Equipment Repairs/Replacement 0.00 2,112.14 0.00 0.00 0.00 0.00 0.00% 104-461-5400 Utility - Electricity 0.00 41,151.45 26,941.07 32,500.00 32,500.00 0.00 0.00% 104-461-5500 Printing& Advertising 286.00 0.00 0.00 500.00 0.00 -500.00 -100.00%

Page 199 of 403 ends

Budget Comparison Report
6/1/2026 5:11:56 PM Page 21 of 57
FY 2023/24
Total Activity
FY 2024/25
Total Activity
Account Number
FY 2025/26
YTD Activity
Through May
FY 2025/26
FY 2026 AB
FY 2025/26
FY 2026 MC
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
104-461-5510 Dues & Subscriptions 908.00 925.00 322.00 900.00 900.00 0.00 0.00% 104-461-5512 Meetings & Travel 65.00 1,188.22 92.04 4,350.00 100.00 -4,250.00 -97.70% 104-461-5560 Supplies & Materials 0.00 0.00 6,255.68 10,000.00 10,000.00 0.00 0.00% Total SubProgram: 461 - Resource Conservation: 85,236.12 77,562.42 109,034.36 170,850.00 164,100.00 -6,750.00 -3.95% SubProgram: 502 - Parks and Facilities Maintenance
104-502-5100 Regular Wages 111,219.97 0.00 0.00 0.00 0.00 0.00 0.00% 104-502-5104 Overtime Pay 1,155.24 0.00 0.00 0.00 0.00 0.00 0.00% 104-502-5106 Other Pay 3,571.82 0.00 0.00 0.00 0.00 0.00 0.00% 104-502-5108 Bilingual Pay 80.00 0.00 0.00 0.00 0.00 0.00 0.00% 104-502-5120 Health Insurance 41,175.05 0.00 0.00 0.00 0.00 0.00 0.00% 104-502-5121 Dental Insurance 3,572.80 0.00 0.00 0.00 0.00 0.00 0.00% 104-502-5122 Life Insurance 431.42 0.00 0.00 0.00 0.00 0.00 0.00% 104-502-5123 Disability Insurance 460.88 0.00 0.00 0.00 0.00 0.00 0.00% 104-502-5130 PERS CLASSIC Contribution 287.91 0.00 0.00 0.00 0.00 0.00 0.00% 104-502-5131 PERS PEPRA Contribution 8,630.28 0.00 0.00 0.00 0.00 0.00 0.00% 104-502-5132 PERS Prepay UAAL 479.07 0.00 0.00 0.00 0.00 0.00 0.00% 104-502-5140 Medicare Tax 1,634.26 0.00 0.00 0.00 0.00 0.00 0.00% 104-502-5150 Flexible Benefits Program 1,992.88 0.00 0.00 0.00 0.00 0.00 0.00% 104-502-5151 Fitness Benefit 0.00 0.00 0.00 0.00 0.00 0.00 0.00% 104-502-5152 Cell Phone Allowance 559.00 0.00 0.00 0.00 0.00 0.00 0.00% 104-502-5170 Uniform Cleaning 695.55 0.00 0.00 0.00 0.00 0.00 0.00% 104-502-5171 Uniform Allowance 1,518.85 0.00 0.00 0.00 0.00 0.00 0.00% 104-502-5180 Individual Equipment/Safety 147.47 0.00 0.00 0.00 0.00 0.00 0.00% 104-502-5301 Contract Services 29,800.00 0.00 0.00 0.00 0.00 0.00 0.00% 104-502-5440 Utility - Communications/Telephone 1,190.17 0.00 0.00 0.00 0.00 0.00 0.00% 104-502-5536 Equipment/Office Rent & Leases 5,832.38 0.00 0.00 0.00 0.00 0.00 0.00% 104-502-5560 Supplies & Materials 30.81 0.00 0.00 0.00 0.00 0.00 0.00% Total SubProgram: 502 - Parks and Facilities Maintenance: 214,465.81 0.00 0.00 0.00 0.00 0.00 0.00% SubProgram: 512 - Senior Services
104-512-5100 Regular Wages 17,940.96 94,009.58 91,272.28 103,900.00 103,900.00 0.00 0.00% 104-512-5102 Part-Time Wages 14,864.48 19,657.49 11,390.66 22,700.00 22,700.00 0.00 0.00% 104-512-5104 Overtime Pay 0.00 0.00 0.00 600.00 600.00 0.00 0.00% 104-512-5106 Other Pay 1,316.21 6,100.25 6,116.22 6,650.00 6,650.00 0.00 0.00% 104-512-5120 Health Insurance 0.00 1,540.63 3,279.40 3,500.00 3,500.00 0.00 0.00% 104-512-5121 Dental Insurance 568.55 2,481.41 2,352.72 2,750.00 2,750.00 0.00 0.00% 104-512-5122 Life Insurance 46.08 251.70 270.42 350.00 350.00 0.00 0.00% 104-512-5123 Disability Insurance 65.86 345.67 313.48 450.00 450.00 0.00 0.00% 104-512-5130 PERS Classic Contribution 62.13 3,150.70 0.00 0.00 0.00 0.00 0.00% 104-512-5131 PERS PEPRA Contribution 1,588.40 5,593.76 7,447.20 8,350.00 8,350.00 0.00 0.00%

Page 200 of 403 ends

Budget Comparison Report
6/1/2026 5:11:56 PM Page 22 of 57
FY 2023/24
Total Activity
FY 2024/25
Total Activity
Account Number
FY 2025/26
YTD Activity
Through May
FY 2025/26
FY 2026 AB
FY 2025/26
FY 2026 MC
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
104-512-5132 PERS Prepay UAAL 0.00 7,205.26 39.80 350.00 350.00 0.00 0.00% 104-512-5140 Medicare Tax 497.14 1,750.48 1,607.81 1,900.00 1,900.00 0.00 0.00% 104-512-5150 Flexible Benefits Program 333.96 1,551.59 1,638.40 1,850.00 1,850.00 0.00 0.00% 104-512-5151 Fitness Benefit 0.00 690.00 289.50 800.00 800.00 0.00 0.00% 104-512-5152 Cell Phone Allowance 0.00 117.01 0.00 250.00 250.00 0.00 0.00% 104-512-5201 Professional Services 0.00 131.50 410.22 5,000.00 5,000.00 0.00 0.00% 104-512-5205 Senior Programs 0.00 5,225.41 5,984.25 10,000.00 10,000.00 0.00 0.00% 104-512-5440 Utility - Communications/Telephone 154.24 241.59 213.73 250.00 250.00 0.00 0.00% 104-512-5500 Printing & Advertising 0.00 0.00 498.99 2,000.00 500.00 -1,500.00 -75.00% 104-512-5510 Dues & Subscriptions 0.00 273.98 271.90 750.00 500.00 -250.00 -33.33% 104-512-5512 Meetings & Travel 0.00 4,880.56 2,508.16 3,800.00 3,800.00 0.00 0.00% 104-512-5560 Supplies & Materials 1,794.42 4,602.49 6,888.81 12,500.00 10,000.00 -2,500.00 -20.00% 104-512-5568 Minor Equipment 0.00 1,139.03 2,722.39 16,200.00 6,000.00 -10,200.00 -62.96% 104-512-5763 Furniture & Fixtures 0.00 4,626.22 0.00 0.00 0.00 0.00 0.00% Total SubProgram: 512 - Senior Services : 39,232.43 165,566.31 145,516.34 204,900.00 190,450.00 -14,450.00 -7.05% Total Fund: 104 - MEASURE X FUND: 1,621,530.58 1,726,267.07 1,793,682.93 2,452,200.00 2,431,000.00 -21,200.00 -0.86% Fund: 201 - TRAFFIC SAFETY FUND
SubProgram: 331 - Code Compliance
201-331-5102 Part-time Wages 14,944.33 13,385.44 12,520.29 16,350.00 16,350.00 0.00 0.00% 201-331-5131 PERS PEPRA Contribution 549.74 560.83 524.86 600.00 600.00 0.00 0.00% 201-331-5140 Medicare Tax 216.71 194.11 181.58 500.00 500.00 0.00 0.00% Total SubProgram: 331 - Code Compliance: 15,710.78 14,140.38 13,226.73 17,450.00 17,450.00 0.00 0.00% Total Fund: 201 - TRAFFIC SAFETY FUND: 15,710.78 14,140.38 13,226.73 17,450.00 17,450.00 0.00 0.00% Fund: 202 - LIBRARY FUND
SubProgram: 102 - Commissions Boards and Committees
202-102-5590 Advisory Board Stipend 1,410.00 1,350.00 1,140.00 2,250.00 2,250.00 0.00 0.00% Total SubProgram: 102 - Commissions Boards and Committees: 1,410.00 1,350.00 1,140.00 2,250.00 2,250.00 0.00 0.00% SubProgram: 142 - Risk Management
202-142-5534 Volunteer Screening 0.00 0.00 0.00 3,200.00 3,200.00 0.00 0.00% Total SubProgram: 142 - Risk Management: 0.00 0.00 0.00 3,200.00 3,200.00 0.00 0.00% SubProgram: 211 - Central Services
202-211-5400 Utility - Electricity 0.00 7,108.50 0.00 0.00 0.00 0.00 0.00% 202-211-5410 Utility - Natural Gas 0.00 1,407.07 0.00 0.00 0.00 0.00 0.00% 202-211-5420 Utility - Sewer 0.00 2,128.21 0.00 0.00 0.00 0.00 0.00% 202-211-5430 Utility - Water 0.00 3,166.46 0.00 0.00 0.00 0.00 0.00% 202-211-5440 Utility - Communications/Telephone 0.00 3,037.02 0.00 0.00 0.00 0.00 0.00% Total SubProgram: 211 - Central Services: 0.00 16,847.26 0.00 0.00 0.00 0.00 0.00%

Page 201 of 403 ends

Budget Comparison Report
6/1/2026 5:11:56 PM Page 23 of 57
FY 2023/24
Total Activity
FY 2024/25
Total Activity
Account Number
FY 2025/26
YTD Activity
Through May
FY 2025/26
FY 2026 AB
FY 2025/26
FY 2026 MC
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
SubProgram: 221 - Management Information Services
202-221-5201 Professional Services 14,473.00 13,462.69 8,072.75 22,500.00 11,850.00 -10,650.00 -47.33% 202-221-5360 Software Subscription/Maintenance 1,544.00 2,462.92 409.99 4,050.00 4,300.00 250.00 6.17% 202-221-5565 Computer Hardware/ Replacement 0.00 0.00 294.28 3,000.00 3,000.00 0.00 0.00% Total SubProgram: 221 - Management Information Services: 16,017.00 15,925.61 8,777.02 29,550.00 19,150.00 -10,400.00 -35.19% SubProgram: 405 - Facilities
202-405-5100 Regular Wages 8,368.07 39,516.05 0.00 0.00 0.00 0.00 0.00% 202-405-5104 Overtime Pay 11.27 1,531.28 0.00 0.00 0.00 0.00 0.00% 202-405-5106 Other Pay 285.28 1,340.86 0.00 0.00 0.00 0.00 0.00% 202-405-5108 Bilingual Pay 0.00 187.50 0.00 0.00 0.00 0.00 0.00% 202-405-5120 Health Insurance 144.50 12,515.27 0.00 0.00 0.00 0.00 0.00% 202-405-5121 Dental Insurance 9.97 949.09 0.00 0.00 0.00 0.00 0.00% 202-405-5122 Life Insurance 1.50 125.19 0.00 0.00 0.00 0.00 0.00% 202-405-5123 Disability Insurance 2.46 147.79 0.00 0.00 0.00 0.00 0.00% 202-405-5130 PERS CLASSIC Contribution 92.38 1,466.17 0.00 0.00 0.00 0.00 0.00% 202-405-5131 PERS PEPRA Contribution 27.60 2,225.82 0.00 0.00 0.00 0.00 0.00% 202-405-5132 PERS Prepay UAAL 206.73 3,105.80 0.00 0.00 0.00 0.00 0.00% 202-405-5140 Medicare Tax 16.65 599.22 0.00 0.00 0.00 0.00 0.00% 202-405-5150 Flexible Benefits Program 222.45 643.42 0.00 0.00 0.00 0.00 0.00% 202-405-5151 Fitness Benefit 0.00 0.00 0.00 0.00 0.00 0.00 0.00% 202-405-5152 Cell Phone Allowance 0.00 39.00 0.00 0.00 0.00 0.00 0.00% 202-405-5301 Contract Services 0.00 6,654.84 0.00 0.00 0.00 0.00 0.00% 202-405-5345 Equipment Repairs/Replacement 0.00 45,523.13 0.00 0.00 0.00 0.00 0.00% 202-405-5350 Landscape Maintenance 0.00 2,501.83 0.00 0.00 0.00 0.00 0.00% 202-405-5362 Janitorial Services 0.00 10,365.60 0.00 0.00 0.00 0.00 0.00% 202-405-5560 Supplies & Materials 0.00 2,140.57 0.00 0.00 0.00 0.00 0.00% 202-405-5561 Janitorial Supplies 0.00 844.35 0.00 0.00 0.00 0.00 0.00% 202-405-5567 Landscaping Supply Repairs & Replacement 0.00 0.00 0.00 0.00 0.00 0.00 0.00% Total SubProgram: 405 - Facilities: 9,388.86 132,422.78 0.00 0.00 0.00 0.00 0.00% SubProgram: 473 - Library Facilities
202-473-5100 Regular Wages 0.00 0.00 28,147.40 43,100.00 43,100.00 0.00 0.00% 202-473-5104 Overtime Pay 0.00 0.00 663.64 1,450.00 1,450.00 0.00 0.00% 202-473-5106 Other Pay 0.00 0.00 773.01 1,900.00 1,900.00 0.00 0.00% 202-473-5108 Bilingual Pay 0.00 0.00 120.00 150.00 150.00 0.00 0.00% 202-473-5120 Health Insurance 0.00 0.00 7,138.26 11,500.00 11,500.00 0.00 0.00% 202-473-5121 Dental Insurance 0.00 0.00 745.25 1,150.00 1,150.00 0.00 0.00% 202-473-5122 Life Insurance 0.00 0.00 79.80 150.00 150.00 0.00 0.00% 202-473-5123 Disability Insurance 0.00 0.00 96.04 200.00 200.00 0.00 0.00% 202-473-5130 PERS CLASSIC Contribution 0.00 0.00 922.64 1,300.00 1,300.00 0.00 0.00%

Page 202 of 403 ends

Budget Comparison Report
6/1/2026 5:11:56 PM Page 24 of 57
FY 2023/24
Total Activity
FY 2024/25
Total Activity
Account Number
FY 2025/26
YTD Activity
Through May
FY 2025/26
FY 2026 AB
FY 2025/26
FY 2026 MC
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
202-473-5131 PERS PEPRA Contribution 0.00 0.00 1,688.91 2,850.00 2,850.00 0.00 0.00% 202-473-5132 PERS Prepay UAAL 0.00 -14.45 2,584.70 2,800.00 2,800.00 0.00 0.00% 202-473-5140 Medicare Tax 0.00 0.00 429.99 650.00 650.00 0.00 0.00% 202-473-5141 Unemployment Insurance 0.00 0.00 495.00 500.00 500.00 0.00 0.00% 202-473-5150 Flexible Benefits Program 0.00 0.00 499.30 700.00 700.00 0.00 0.00% 202-473-5151 Fitness Benefit 0.00 0.00 0.00 300.00 300.00 0.00 0.00% 202-473-5152 Cell Phone Allowance 0.00 0.00 0.00 200.00 200.00 0.00 0.00% 202-473-5301 Contract Services 0.00 0.00 9,848.31 16,150.00 13,150.00 -3,000.00 -18.58% 202-473-5345 Equipment Repairs/Replacement 0.00 0.00 1,404.51 5,000.00 5,000.00 0.00 0.00% 202-473-5350 Landscape Maintenance 0.00 0.00 2,084.83 3,800.00 3,800.00 0.00 0.00% 202-473-5362 Janitorial Services 0.00 0.00 8,842.03 23,000.00 13,700.00 -9,300.00 -40.43% 202-473-5400 Utility - Electricity 0.00 0.00 6,160.54 7,550.00 7,550.00 0.00 0.00% 202-473-5410 Utility - Natural Gas 0.00 0.00 1,110.20 1,500.00 1,500.00 0.00 0.00% 202-473-5420 Utility - Sewer 0.00 0.00 2,091.36 4,200.00 4,200.00 0.00 0.00% 202-473-5430 Utility - Water 0.00 0.00 2,754.38 3,800.00 3,600.00 -200.00 -5.26% 202-473-5440 Utility - Communications/Telephone 0.00 0.00 2,140.87 2,350.00 2,350.00 0.00 0.00% 202-473-5560 Supplies & Materials 0.00 0.00 2,520.34 3,000.00 2,500.00 -500.00 -16.67% 202-473-5561 Janitorial Supplies 0.00 0.00 1,100.41 2,500.00 1,500.00 -1,000.00 -40.00% 202-473-5567 Landscaping Supply Repairs & Replacement 0.00 0.00 0.00 1,500.00 1,000.00 -500.00 -33.33% Total SubProgram: 473 - Library Facilities: 0.00 -14.45 84,441.72 143,250.00 128,750.00 -14,500.00 -10.12% SubProgram: 501 - Parks and Recreation Administration
202-501-5100 Regular Wages 15,076.11 16,894.01 16,990.79 18,050.00 18,050.00 0.00 0.00% 202-501-5106 Other Pay 1,533.57 431.63 474.65 500.00 500.00 0.00 0.00% 202-501-5120 Health Insurance 2,019.86 1,026.84 1,047.40 1,150.00 1,150.00 0.00 0.00% 202-501-5121 Dental Insurance 237.42 63.31 57.80 100.00 100.00 0.00 0.00% 202-501-5122 Life Insurance 41.89 38.86 40.30 50.00 50.00 0.00 0.00% 202-501-5123 Disability Insurance 49.83 46.16 45.29 50.00 50.00 0.00 0.00% 202-501-5130 PERS CLASSIC Contribution 1,914.23 2,154.83 2,177.49 2,850.00 2,850.00 0.00 0.00% 202-501-5132 PERS Prepay UAAL 3,308.38 4,803.54 6,384.30 6,100.00 6,100.00 0.00 0.00% 202-501-5140 Medicare Tax 239.00 251.65 254.23 300.00 300.00 0.00 0.00% 202-501-5150 Flexible Benefits Program 131.15 134.99 126.06 150.00 150.00 0.00 0.00% 202-501-5151 Fitness Benefit 0.00 60.00 45.00 100.00 100.00 0.00 0.00% 202-501-5152 Cell Phone Allowance 87.75 78.00 71.50 100.00 100.00 0.00 0.00% Total SubProgram: 501 - Parks and Recreation Administration: 24,639.19 25,983.82 27,714.81 29,500.00 29,500.00 0.00 0.00% SubProgram: 502 - Parks and Facilities Maintenance
202-502-5201 Professional Services 925.00 0.00 0.00 0.00 0.00 0.00 0.00% 202-502-5301 Contract Services 1,764.95 0.00 0.00 0.00 0.00 0.00 0.00% 202-502-5350 Landscape Maintenance 2,785.00 0.00 0.00 0.00 0.00 0.00 0.00% 202-502-5362 Janitorial Services 12,430.75 0.00 0.00 0.00 0.00 0.00 0.00%

Page 203 of 403 ends

Budget Comparison Report
6/1/2026 5:11:56 PM Page 25 of 57
FY 2023/24
Total Activity
FY 2024/25
Total Activity
Account Number
FY 2025/26
YTD Activity
Through May
FY 2025/26 FY 2025/26
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
202-502-5400 Utility - Electricity 6,640.23 0.00 0.00 0.00 0.00 0.00 0.00% 202-502-5410 Utility - Natural Gas 1,039.95 0.00 0.00 0.00 0.00 0.00 0.00% 202-502-5420 Utility - Sewer 79.41 0.00 0.00 0.00 0.00 0.00 0.00% 202-502-5430 Utility - Water 3,907.44 0.00 0.00 0.00 0.00 0.00 0.00% 202-502-5440 Utility - Communications/Telephone 2,120.11 0.00 0.00 0.00 0.00 0.00 0.00% 202-502-5536 Equipment/Office Rent & Leases 341.02 0.00 0.00 0.00 0.00 0.00 0.00% 202-502-5560 Supplies & Materials 741.55 0.00 0.00 0.00 0.00 0.00 0.00% 202-502-5561 Janitorial Supplies 869.03 0.00 0.00 0.00 0.00 0.00 0.00% 202-502-5567 Landscaping Supply Repairs & Replacement745.00 0.00 0.00 0.00 0.00 0.00 0.00% Total SubProgram: 502 - Parks and Facilities Maintenance: 34,389.44 0.00 0.00 0.00 0.00 0.00 0.00% SubProgram: 550 - City Library
202-550-5100 Regular Wages 193,048.68 209,407.40 154,740.89 229,600.00 229,600.00 0.00 0.00% 202-550-5102 Part-time Wages 99,720.09 108,088.75 106,234.57 161,450.00 161,450.00 0.00 0.00% 202-550-5104 Overtime Pay 0.00 0.00 0.00 0.00 0.00 0.00 0.00% 202-550-5106 Other Pay 9,953.50 29,690.79 13,360.51 9,850.00 9,850.00 0.00 0.00% 202-550-5108 Interpreter Pay 0.00 0.00 1,900.00 2,500.00 2,500.00 0.00 0.00% 202-550-5120 Health Insurance 20,724.14 27,004.56 27,051.45 60,650.00 60,650.00 0.00 0.00% 202-550-5121 Dental Insurance 1,698.06 2,328.70 2,179.84 5,050.00 5,050.00 0.00 0.00% 202-550-5122 Life Insurance 781.71 775.56 555.05 850.00 850.00 0.00 0.00% 202-550-5123 Disability Insurance 823.61 830.08 505.70 900.00 900.00 0.00 0.00% 202-550-5130 PERS CLASSIC Contribution 14,690.44 14,198.53 0.00 0.00 0.00 0.00 0.00% 202-550-5131 PERS PEPRA Contribution 10,367.39 10,900.49 14,626.43 18,400.00 18,400.00 0.00 0.00% 202-550-5132 PERS Prepay UAAL 25,493.44 29,242.61 153.23 750.00 750.00 0.00 0.00% 202-550-5140 Medicare Tax 4,529.63 5,068.35 4,027.38 5,700.00 5,700.00 0.00 0.00% 202-550-5150 Flexible Benefits Program 2,645.52 2,584.78 2,293.60 2,800.00 2,800.00 0.00 0.00% 202-550-5151 Fitness Benefit 508.55 600.00 0.00 1,200.00 1,200.00 0.00 0.00% 202-550-5152 Cell Phone Allowance 1,560.00 1,495.00 1,300.00 1,600.00 1,600.00 0.00 0.00% 202-550-5201 Professional Services 0.00 11,000.00 5,646.01 5,500.00 5,500.00 0.00 0.00% 202-550-5202 Library Programs 4,666.35 15,123.55 4,192.23 14,500.00 10,000.00 -4,500.00 -31.03% 202-550-5203 Library Operating Services 67,970.69 63,588.07 66,788.20 75,000.00 75,000.00 0.00 0.00% 202-550-5221 Employee Training 155.23 228.07 0.00 1,200.00 500.00 -700.00 -58.33% 202-550-5301 Contract Services 1,016.67 3,581.97 2,592.90 5,500.00 5,500.00 0.00 0.00% 202-550-5440 Utility - Communications/Telephone 0.00 0.00 445.34 500.00 500.00 0.00 0.00% 202-550-5500 Printing & Advertising 1,461.99 1,510.00 672.22 4,500.00 2,000.00 -2,500.00 -55.56% 202-550-5510 Dues & Subscriptions 954.39 381.96 509.00 1,000.00 1,000.00 0.00 0.00% 202-550-5512 Meetings & Travel 2,131.90 3,656.64 1,613.50 4,500.00 2,000.00 -2,500.00 -55.56% 202-550-5520 Books 51,691.58 43,909.64 27,302.05 46,000.00 36,000.00 -10,000.00 -21.74% 202-550-5521 Periodicals 1,486.39 2,940.25 1,737.01 4,000.00 3,000.00 -1,000.00 -25.00% 202-550-5522 Digital Materials 50,252.83 41,275.51 33,209.98 35,000.00 35,000.00 0.00 0.00%

Page 204 of 403 ends

Budget Comparison Report
6/1/2026 5:11:56 PM Page 26 of 57
FY 2023/24
Total Activity
FY 2024/25
Total Activity
Account Number
FY 2025/26
YTD Activity
Through May
FY 2025/26
FY 2026 AB
FY 2025/26
FY 2026 MC
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
202-550-5523 Library of Things 2,056.71 6,285.88 5,406.11 7,000.00 7,000.00 0.00 0.00% 202-550-5536 Equipment/Office Rent & Leases 0.00 1,760.55 597.69 2,500.00 2,000.00 -500.00 -20.00% 202-550-5560 Supplies & Materials 10,089.11 9,586.58 4,947.23 16,000.00 10,000.00 -6,000.00 -37.50% 202-550-5568 Minor Equipment 240.77 593.18 260.50 2,000.00 1,000.00 -1,000.00 -50.00% 202-550-5761 Major Equipment 810.31 0.00 0.00 0.00 0.00 0.00 0.00% 202-550-5763 Furniture & Fixtures 0.00 0.00 1,372.15 5,000.00 5,000.00 0.00 0.00% Total SubProgram: 550 - City Library: 581,529.68 647,637.45 486,220.77 731,000.00 702,300.00 -28,700.00 -3.93% Total Fund: 202 - LIBRARY FUND: 667,374.17 840,152.47 608,294.32 938,750.00 885,150.00 -53,600.00 -5.71% Fund: 204 - PARK MAINTENANCE FUND
SubProgram: 211 - Central Services
204-211-5400 Utility - Electricity 0.00 10,198.59 0.00 0.00 0.00 0.00 0.00% 204-211-5420 Utility - Sewer 0.00 7,977.54 0.00 0.00 0.00 0.00 0.00% 204-211-5430 Utility - Water 0.00 163,162.57 0.00 0.00 0.00 0.00 0.00% Total SubProgram: 211 - Central Services: 0.00 181,338.70 0.00 0.00 0.00 0.00 0.00% SubProgram: 405 - Facilities
204-405-5100 Regular Wages 681.62 61,791.45 0.00 0.00 0.00 0.00 0.00% 204-405-5102 Part-time Wages 0.00 18,998.00 0.00 0.00 0.00 0.00 0.00% 204-405-5104 Overtime Pay 9.78 1,838.64 0.00 0.00 0.00 0.00 0.00% 204-405-5106 Other Pay 0.00 2,655.84 0.00 0.00 0.00 0.00 0.00% 204-405-5108 Bilingual Pay 0.00 377.50 0.00 0.00 0.00 0.00 0.00% 204-405-5120 Health Insurance 0.00 19,386.23 0.00 0.00 0.00 0.00 0.00% 204-405-5121 Dental Insurance 0.00 1,636.81 0.00 0.00 0.00 0.00 0.00% 204-405-5122 Life Insurance 0.00 190.67 0.00 0.00 0.00 0.00 0.00% 204-405-5123 Disability Insurance 0.00 231.33 0.00 0.00 0.00 0.00 0.00% 204-405-5130 PERS CLASSIC Contribution 31.01 2,511.51 0.00 0.00 0.00 0.00 0.00% 204-405-5131 PERS PEPRA Contribution 32.89 3,447.82 0.00 0.00 0.00 0.00 0.00% 204-405-5132 PERS Prepay UAAL 0.00 5,262.94 0.00 0.00 0.00 0.00 0.00% 204-405-5140 Medicare Tax 9.76 1,223.28 0.00 0.00 0.00 0.00 0.00% 204-405-5150 Flexible Benefits Program 0.00 1,031.30 0.00 0.00 0.00 0.00 0.00% 204-405-5151 Fitness Benefit 0.00 30.00 0.00 0.00 0.00 0.00 0.00% 204-405-5152 Cell Phone Allowance 0.00 97.50 0.00 0.00 0.00 0.00 0.00% 204-405-5180 Individual Equipment/Safety 0.00 1,405.92 0.00 0.00 0.00 0.00 0.00% 204-405-5301 Contract Services 0.00 9,225.00 0.00 0.00 0.00 0.00 0.00% 204-405-5345 Equipment Repairs/Replacement 0.00 10,645.73 0.00 0.00 0.00 0.00 0.00% 204-405-5350 Landscape Maintenance 0.00 135,362.00 0.00 0.00 0.00 0.00 0.00% 204-405-5356 Tree Maintenance 0.00 24,029.66 0.00 0.00 0.00 0.00 0.00% 204-405-5357 Tree Replacement 0.00 2,800.00 0.00 0.00 0.00 0.00 0.00% 204-405-5361 Biohazard Services 0.00 3,760.00 0.00 0.00 0.00 0.00 0.00%

Page 205 of 403 ends

Budget Comparison Report
6/1/2026 5:11:56 PM Page 27 of 57
FY 2023/24
Total Activity
FY 2024/25
Total Activity
Account Number
FY 2025/26
YTD Activity
Through May
FY 2025/26
FY 2026 AB
FY 2025/26
FY 2026 MC
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
204-405-5362 Janitorial Services 0.00 35,868.00 0.00 0.00 0.00 0.00 0.00% 204-405-5440 Utility - Communications/Telephone 0.00 343.57 0.00 0.00 0.00 0.00 0.00% 204-405-5515 Uniform Cleaning 0.00 855.03 0.00 0.00 0.00 0.00 0.00% 204-405-5516 Uniform Allowance 0.00 1,602.66 0.00 0.00 0.00 0.00 0.00% 204-405-5536 Equipment/Office Rent & Leases 0.00 4,440.00 0.00 0.00 0.00 0.00 0.00% 204-405-5560 Supplies & Materials 0.00 16,092.21 0.00 0.00 0.00 0.00 0.00% 204-405-5561 Janitorial Supplies 0.00 8,505.68 0.00 0.00 0.00 0.00 0.00% 204-405-5567 Landscaping Supply Repairs & Replacement 0.00 8,587.40 0.00 0.00 0.00 0.00 0.00% 204-405-5581 Vehicle Operations & Maintenance 0.00 2,405.43 0.00 0.00 0.00 0.00 0.00% 204-405-5582 Fuel Expense 0.00 4,280.10 0.00 0.00 0.00 0.00 0.00% 204-405-5763 Furniture & Fixtures 0.00 12,896.42 0.00 0.00 0.00 0.00 0.00% Total SubProgram: 405 - Facilities: 765.06 403,815.63 0.00 0.00 0.00 0.00 0.00% SubProgram: 472 - Parks Facilities
204-472-5100 Regular Wages 0.00 0.00 89,761.92 163,100.00 163,100.00 0.00 0.00% 204-472-5102 Part-time Wages 0.00 0.00 7,624.22 11,350.00 11,350.00 0.00 0.00% 204-472-5104 Overtime Pay 0.00 0.00 1,792.13 2,750.00 2,750.00 0.00 0.00% 204-472-5106 Other Pay 0.00 0.00 4,059.67 8,900.00 8,900.00 0.00 0.00% 204-472-5108 Bilingual Pay 0.00 0.00 600.00 650.00 650.00 0.00 0.00% 204-472-5120 Health Insurance 0.00 0.00 18,008.69 39,200.00 39,200.00 0.00 0.00% 204-472-5121 Dental Insurance 0.00 0.00 2,908.23 4,950.00 4,950.00 0.00 0.00% 204-472-5122 Life Insurance 0.00 0.00 251.30 550.00 550.00 0.00 0.00% 204-472-5123 Disability Insurance 0.00 0.00 305.27 650.00 650.00 0.00 0.00% 204-472-5130 PERS CLASSIC Contribution 0.00 0.00 922.64 1,300.00 1,300.00 0.00 0.00% 204-472-5131 PERS PEPRA Contribution 0.00 0.00 6,725.79 12,450.00 12,450.00 0.00 0.00% 204-472-5132 PERS Prepay UAAL 0.00 -33.66 2,603.91 3,200.00 3,200.00 0.00 0.00% 204-472-5140 Medicare Tax 0.00 0.00 1,486.89 2,600.00 2,600.00 0.00 0.00% 204-472-5141 Unemployment Insurance 0.00 0.00 2,970.00 3,000.00 3,000.00 0.00 0.00% 204-472-5150 Flexible Benefits Program 0.00 0.00 1,759.74 2,800.00 2,800.00 0.00 0.00% 204-472-5151 Fitness Benefit 0.00 0.00 0.00 1,200.00 1,200.00 0.00 0.00% 204-472-5152 Cell Phone Allowance 0.00 0.00 0.00 550.00 550.00 0.00 0.00% 204-472-5301 Contract Services 0.00 0.00 5,925.00 14,700.00 6,000.00 -8,700.00 -59.18% 204-472-5345 Equipment Repairs/Replacement 0.00 0.00 527.75 5,000.00 1,000.00 -4,000.00 -80.00% 204-472-5350 Landscape Maintenance 0.00 0.00 113,316.00 139,000.00 139,000.00 0.00 0.00% 204-472-5356 Tree Maintenance 0.00 0.00 5,512.00 20,000.00 20,000.00 0.00 0.00% 204-472-5357 Tree Replacement 0.00 0.00 0.00 2,000.00 2,000.00 0.00 0.00% 204-472-5361 Biohazard Services 0.00 0.00 520.00 17,350.00 2,350.00 -15,000.00 -86.46% 204-472-5362 Janitorial Services 0.00 0.00 33,017.46 40,650.00 40,650.00 0.00 0.00% 204-472-5400 Utility - Electricity 0.00 0.00 8,620.90 14,000.00 12,000.00 -2,000.00 -14.29% 204-472-5420 Utility - Sewer 0.00 0.00 7,149.72 7,200.00 7,200.00 0.00 0.00%

Page 206 of 403 ends

Budget Comparison Report
6/1/2026 5:11:56 PM Page 28 of 57
FY 2023/24
Total Activity
FY 2024/25
Total Activity
Account Number
FY 2025/26
YTD Activity
Through May
FY 2025/26
FY 2026 AB
FY 2025/26
FY 2026 MC
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
204-472-5430 Utility - Water 0.00 0.00 142,577.25 175,000.00 175,000.00 0.00 0.00% 204-472-5440 Utility - Communications/Telephone 0.00 0.00 690.73 800.00 800.00 0.00 0.00% 204-472-5510 Dues & Subscriptions 0.00 0.00 0.00 1,000.00 0.00 -1,000.00 -100.00% 204-472-5512 Meetings & Travel 0.00 0.00 3,431.65 4,500.00 4,500.00 0.00 0.00% 204-472-5515 Uniform Cleaning 0.00 0.00 2,168.48 3,050.00 2,800.00 -250.00 -8.20% 204-472-5516 Uniform Allowance 0.00 0.00 1,695.26 1,950.00 1,950.00 0.00 0.00% 204-472-5517 Individual Equipment/Safety 0.00 0.00 519.68 1,650.00 1,650.00 0.00 0.00% 204-472-5536 Equipment/Office Rent & Leases 0.00 0.00 4,045.00 5,000.00 5,000.00 0.00 0.00% 204-472-5560 Supplies & Materials 0.00 0.00 7,805.31 19,650.00 10,000.00 -9,650.00 -49.11% 204-472-5561 Janitorial Supplies 0.00 0.00 7,952.09 9,500.00 9,500.00 0.00 0.00% 204-472-5567 Landscaping Supply Repairs & Replacement 0.00 0.00 18,659.16 30,500.00 15,600.00 -14,900.00 -48.85% 204-472-5581 Vehicle Operations & Maintenance 0.00 0.00 7,605.30 8,000.00 8,000.00 0.00 0.00% 204-472-5582 Fuel Expense 0.00 0.00 4,540.47 4,500.00 5,000.00 500.00 11.11% 204-472-5761 Major Equipment 0.00 0.00 8,704.70 9,650.00 9,650.00 0.00 0.00% 204-472-5763 Furniture & Fixtures 0.00 0.00 2,273.48 4,000.00 2,300.00 -1,700.00 -42.50% Total SubProgram: 472 - Parks Facilities: 0.00 -33.66 529,037.79 797,850.00 741,150.00 -56,700.00 -7.11% SubProgram: 501 - Parks and Recreation Administration
204-501-5100 Regular Wages 17,736.99 38,045.87 41,826.78 45,400.00 45,400.00 0.00 0.00% 204-501-5104 Overtime Pay 211.05 0.00 0.00 0.00 0.00 0.00 0.00% 204-501-5106 Other Pay 6,023.84 906.43 1,131.32 1,250.00 1,250.00 0.00 0.00% 204-501-5120 Health Insurance 3,704.88 3,880.93 4,331.69 4,650.00 4,650.00 0.00 0.00% 204-501-5121 Dental Insurance 340.27 296.58 230.95 300.00 300.00 0.00 0.00% 204-501-5122 Life Insurance 36.77 96.95 131.55 200.00 200.00 0.00 0.00% 204-501-5123 Disability Insurance 63.21 119.66 133.40 200.00 200.00 0.00 0.00% 204-501-5130 PERS CLASSIC Contribution 2,253.63 3,960.87 2,177.49 2,850.00 2,850.00 0.00 0.00% 204-501-5131 PERS PEPRA Contribution 0.00 532.08 2,026.51 2,200.00 2,200.00 0.00 0.00% 204-501-5132 PERS Prepay UAAL 4,152.98 9,054.87 6,424.18 6,200.00 6,200.00 0.00 0.00% 204-501-5140 Medicare Tax 344.67 564.59 625.91 700.00 700.00 0.00 0.00% 204-501-5150 Flexible Benefits Program 165.21 382.28 504.12 600.00 600.00 0.00 0.00% 204-501-5151 Fitness Benefit 70.00 165.00 82.50 250.00 250.00 0.00 0.00% 204-501-5152 Cell Phone Allowance 47.13 162.51 71.50 350.00 350.00 0.00 0.00% 204-501-5560 Supplies & Materials 0.00 0.00 340.86 350.00 350.00 0.00 0.00% 204-501-5566 Sign Replacement 0.00 0.00 746.34 10,000.00 10,000.00 0.00 0.00% Total SubProgram: 501 - Parks and Recreation Administration: 35,150.63 58,168.62 60,785.10 75,500.00 75,500.00 0.00 0.00% SubProgram: 502 - Parks and Facilities Maintenance
204-502-5100 Regular Wages 35,768.71 0.00 0.00 0.00 0.00 0.00 0.00% 204-502-5102 Part-time Wages 11,516.24 0.00 0.00 0.00 0.00 0.00 0.00% 204-502-5104 Overtime Pay 1,780.00 0.00 0.00 0.00 0.00 0.00 0.00% 204-502-5106 Other Pay 1,724.02 0.00 0.00 0.00 0.00 0.00 0.00%

Page 207 of 403 ends

Budget Comparison Report
6/1/2026 5:11:56 PM Page 29 of 57
FY 2023/24
Total Activity
FY 2024/25
Total Activity
Account Number
FY 2025/26
YTD Activity
Through May
FY 2025/26 FY 2025/26
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
204-502-5108 Bilingual Pay 5.00 0.00 0.00 0.00 0.00 0.00 0.00% 204-502-5120 Health Insurance 9,086.61 0.00 0.00 0.00 0.00 0.00 0.00% 204-502-5121 Dental Insurance 785.30 0.00 0.00 0.00 0.00 0.00 0.00% 204-502-5122 Life Insurance 110.53 0.00 0.00 0.00 0.00 0.00 0.00% 204-502-5123 Disability Insurance 146.92 0.00 0.00 0.00 0.00 0.00 0.00% 204-502-5130 PERS CLASSIC Contribution 3,498.51 0.00 0.00 0.00 0.00 0.00 0.00% 204-502-5131 PERS PEPRA Contribution 620.35 0.00 0.00 0.00 0.00 0.00 0.00% 204-502-5132 PERS Prepay UAAL 5,979.69 0.00 0.00 0.00 0.00 0.00 0.00% 204-502-5140 Medicare Tax 749.17 0.00 0.00 0.00 0.00 0.00 0.00% 204-502-5150 Flexible Benefits Program 561.71 0.00 0.00 0.00 0.00 0.00 0.00% 204-502-5151 Fitness Benefit 40.60 0.00 0.00 0.00 0.00 0.00 0.00% 204-502-5152 Cell Phone Allowance 78.00 0.00 0.00 0.00 0.00 0.00 0.00% 204-502-5170 Uniform Cleaning 831.51 0.00 0.00 0.00 0.00 0.00 0.00% 204-502-5171 Uniform Allowance 803.34 0.00 0.00 0.00 0.00 0.00 0.00% 204-502-5180 Individual Equipment/Safety 75.06 0.00 0.00 0.00 0.00 0.00 0.00% 204-502-5301 Contract Services 7,165.54 0.00 0.00 0.00 0.00 0.00 0.00% 204-502-5345 Equipment Repairs/Replacement 8,319.65 0.00 0.00 0.00 0.00 0.00 0.00% 204-502-5350 Landscape Maintenance 123,399.02 0.00 0.00 0.00 0.00 0.00 0.00% 204-502-5356 Tree Maintenance 33,660.83 0.00 0.00 0.00 0.00 0.00 0.00% 204-502-5357 Tree Replacement 595.00 0.00 0.00 0.00 0.00 0.00 0.00% 204-502-5362 Janitorial Services 35,280.00 0.00 0.00 0.00 0.00 0.00 0.00% 204-502-5400 Utility - Electricity 3,724.99 0.00 0.00 0.00 0.00 0.00 0.00% 204-502-5420 Utility - Sewer 6,085.37 0.00 0.00 0.00 0.00 0.00 0.00% 204-502-5430 Utility - Water 136,520.62 0.00 0.00 0.00 0.00 0.00 0.00% 204-502-5536 Equipment/Office Rent & Leases 430.00 0.00 0.00 0.00 0.00 0.00 0.00% 204-502-5560 Supplies & Materials 14,831.32 0.00 0.00 0.00 0.00 0.00 0.00% 204-502-5561 Janitorial Supplies 6,512.22 0.00 0.00 0.00 0.00 0.00 0.00% 204-502-5567 Landscaping Supply Repairs & Replacement 34,368.62 0.00 0.00 0.00 0.00 0.00 0.00% 204-502-5568 Minor Equipment 9,677.32 0.00 0.00 0.00 0.00 0.00 0.00% 204-502-5581 Vehicle Operations & Maintenance 3,233.90 0.00 0.00 0.00 0.00 0.00 0.00% 204-502-5582 Fuel Expense 3,234.48 0.00 0.00 0.00 0.00 0.00 0.00% 204-502-5764 Improvements 7,697.00 0.00 0.00 0.00 0.00 0.00 0.00% Total SubProgram: 502 - Parks and Facilities Maintenance: 508,897.15 0.00 0.00 0.00 0.00 0.00 0.00% SubProgram: 531 - Ocean Beach Services
204-531-5201 Professional Services 0.00 580.00 0.00 0.00 0.00 0.00 0.00% 204-531-5301 Contract Services 45,681.49 50,342.00 0.00 0.00 0.00 0.00 0.00%

Page 208 of 403 ends

Budget Comparison Report
6/1/2026 5:11:56 PM Page 30 of 57
FY 2023/24
Total Activity
FY 2024/25
Total Activity
Account Number
FY 2025/26
YTD Activity
Through May
FY 2025/26
FY 2026 AB
FY 2025/26
FY 2026 MC
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
204-531-5566 Sign Replacement 0.00 9,881.12 0.00 0.00 0.00 0.00 0.00% Total SubProgram: 531 - Ocean Beach Services: 45,681.49 60,803.12 0.00 0.00 0.00 0.00 0.00% Total Fund: 204 - PARK MAINTENANCE FUND: 590,494.33 704,092.41 589,822.89 873,350.00 816,650.00 -56,700.00 -6.49% Fund: 205 - GAS TAX FUND
SubProgram: 431 - Street Maintenance
205-431-5100 Regular Wages 134,452.74 118,325.76 55,679.02 63,650.00 63,650.00 0.00 0.00% 205-431-5102 Part-time Wages 0.00 566.86 3,654.25 4,150.00 4,150.00 0.00 0.00% 205-431-5104 Overtime Pay 3,454.43 2,502.15 968.71 3,050.00 3,050.00 0.00 0.00% 205-431-5106 Other Pay 6,113.64 8,804.62 1,328.80 2,150.00 2,150.00 0.00 0.00% 205-431-5108 Bilingual Pay 35.00 390.00 120.00 150.00 150.00 0.00 0.00% 205-431-5120 Health Insurance 34,513.81 32,254.47 20,294.62 23,050.00 23,050.00 0.00 0.00% 205-431-5121 Dental Insurance 3,607.36 3,264.82 1,580.13 1,900.00 1,900.00 0.00 0.00% 205-431-5122 Life Insurance 420.74 353.91 153.33 200.00 200.00 0.00 0.00% 205-431-5123 Disability Insurance 556.78 476.30 189.95 300.00 300.00 0.00 0.00% 205-431-5130 PERS CLASSIC Contribution 10,257.70 9,217.46 4,172.32 5,500.00 5,500.00 0.00 0.00% 205-431-5131 PERS PEPRA Contribution 4,491.35 3,619.58 2,142.98 2,350.00 2,350.00 0.00 0.00% 205-431-5132 PERS Prepay UAAL 17,417.82 18,795.71 11,818.55 11,800.00 11,800.00 0.00 0.00% 205-431-5140 Medicare Tax 2,158.92 1,889.48 892.85 1,050.00 1,050.00 0.00 0.00% 205-431-5150 Flexible Benefits Program 2,396.03 2,113.47 928.53 1,050.00 1,050.00 0.00 0.00% 205-431-5151 Fitness Benefit 323.45 217.90 28.50 450.00 450.00 0.00 0.00% 205-431-5152 Cell Phone Allowance 234.00 217.77 0.00 200.00 200.00 0.00 0.00% 205-431-5180 Individual Equipment/Safety 1,742.52 1,230.20 0.00 0.00 0.00 0.00 0.00% 205-431-5201 Professional Services 3,600.00 0.00 0.00 0.00 0.00 0.00 0.00% 205-431-5345 Equipment Repairs/Replacement 4,229.86 30,974.54 15,112.88 45,000.00 30,000.00 -15,000.00 -33.33% 205-431-5353 Storm Drain Maintenance 0.00 0.00 0.00 20,000.00 20,000.00 0.00 0.00% 205-431-5440 Utility - Communications/Telephone 944.22 1,684.96 1,343.08 1,500.00 1,500.00 0.00 0.00% 205-431-5500 Printing & Advertising 0.00 900.00 633.16 1,000.00 1,000.00 0.00 0.00% 205-431-5510 Dues & Subscriptions 0.00 0.00 0.00 1,000.00 1,000.00 0.00 0.00% 205-431-5512 Meetings & Travel 296.91 175.00 0.00 1,000.00 1,000.00 0.00 0.00% 205-431-5515 Uniform Cleaning 1,347.78 1,406.38 0.00 0.00 0.00 0.00 0.00% 205-431-5516 Uniform Allowance 2,082.68 2,037.66 0.00 0.00 0.00 0.00 0.00% 205-431-5536 Equipment/Office Rent & Leases 4,966.00 5,513.00 0.00 7,500.00 2,500.00 -5,000.00 -66.67% 205-431-5560 Supplies & Materials 20,187.65 21,057.95 16,784.55 32,000.00 22,000.00 -10,000.00 -31.25% 205-431-5568 Minor Equipment 0.00 0.00 7,973.36 25,000.00 25,000.00 0.00 0.00% 205-431-5581 Vehicle Operations & Maintenance 4,773.05 34,525.84 4,723.27 31,800.00 7,000.00 -24,800.00 -77.99% 205-431-5582 Fuel Expense 21,545.15 23,617.16 16,878.06 30,000.00 17,000.00 -13,000.00 -43.33% 205-431-5761 Major Equipment 0.00 0.00 0.00 0.00 0.00 0.00 0.00% Total SubProgram: 431 - Street Maintenance: 286,149.59 326,132.95 167,400.90 316,800.00 249,000.00 -67,800.00 -21.40%

Page 209 of 403 ends

Budget Comparison Report
6/1/2026 5:11:56 PM Page 31 of 57
FY 2023/24
Total Activity
FY 2024/25
Total Activity
Account Number
FY 2025/26
YTD Activity
Through May
FY 2025/26 FY 2025/26
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
SubProgram: 502 - Parks and Facilities Maintenance
205-502-5100 Regular Wages 3,824.12 0.00 0.00 0.00 0.00 0.00 0.00% 205-502-5104 Overtime Pay 624.78 0.00 0.00 0.00 0.00 0.00 0.00% 205-502-5106 Other Pay 142.64 0.00 0.00 0.00 0.00 0.00 0.00% 205-502-5120 Health Insurance 1,028.91 0.00 0.00 0.00 0.00 0.00 0.00% 205-502-5121 Dental Insurance 61.69 0.00 0.00 0.00 0.00 0.00 0.00% 205-502-5122 Life Insurance 9.46 0.00 0.00 0.00 0.00 0.00 0.00% 205-502-5123 Disability Insurance 14.96 0.00 0.00 0.00 0.00 0.00 0.00% 205-502-5130 PERS CLASSIC Contribution 468.28 0.00 0.00 0.00 0.00 0.00 0.00% 205-502-5132 PERS Prepay UAAL 788.81 0.00 0.00 0.00 0.00 0.00 0.00% 205-502-5140 Medicare Tax 67.13 0.00 0.00 0.00 0.00 0.00 0.00% 205-502-5150 Flexible Benefits Program 66.12 0.00 0.00 0.00 0.00 0.00 0.00% 205-502-5151 Fitness Benefit 0.00 0.00 0.00 0.00 0.00 0.00 0.00% Total SubProgram: 502 - Parks and Facilities Maintenance: 7,096.90 0.00 0.00 0.00 0.00 0.00 0.00% Total Fund: 205 - GAS TAX FUND: 293,246.49 326,132.95 167,400.90 316,800.00 249,000.00 -67,800.00 -21.40% Fund: 206 - LOCAL TRANSPORTATION FUND
SubProgram: 405 - Facilities
206-405-5568 Minor Equipment 0.00 105.90 0.00 0.00 0.00 0.00 0.00% Total SubProgram: 405 - Facilities: 0.00 105.90 0.00 0.00 0.00 0.00 0.00% SubProgram: 431 - Street Maintenance
206-431-5100 Regular Wages 5,574.64 7,068.11 6,976.28 7,400.00 7,400.00 0.00 0.00% 206-431-5102 Part-time Wages 0.00 283.45 0.00 0.00 0.00 0.00 0.00% 206-431-5104 Overtime Pay 116.68 5.43 236.04 800.00 800.00 0.00 0.00% 206-431-5106 Other Pay 383.87 65.17 141.89 300.00 300.00 0.00 0.00% 206-431-5120 Health Insurance 1,255.03 1,391.72 2,785.21 3,100.00 3,100.00 0.00 0.00% 206-431-5121 Dental Insurance 219.52 96.24 218.03 300.00 300.00 0.00 0.00% 206-431-5122 Life Insurance 19.63 19.53 17.88 50.00 50.00 0.00 0.00% 206-431-5123 Disability Insurance 27.16 27.52 23.44 50.00 50.00 0.00 0.00% 206-431-5130 PERS CLASSIC Contribution 452.25 22.50 881.19 1,200.00 1,200.00 0.00 0.00% 206-431-5131 PERS PEPRA Contribution 222.61 577.44 0.00 0.00 0.00 0.00 0.00% 206-431-5132 PERS Prepay UAAL 764.77 -0.20 2,458.04 2,500.00 2,500.00 0.00 0.00% 206-431-5140 Medicare Tax 99.44 108.67 106.42 150.00 150.00 0.00 0.00% 206-431-5150 Flexible Benefits Program 210.00 143.22 126.06 150.00 150.00 0.00 0.00% 206-431-5151 Fitness Benefit 12.05 37.90 0.00 100.00 100.00 0.00 0.00% 206-431-5152 Cell Phone Allowance 0.00 0.00 0.00 0.00 0.00 0.00 0.00% 206-431-5302 Street Maintenance 4,000.00 0.00 0.00 0.00 0.00 0.00 0.00%

Page 210 of 403 ends

Budget Comparison Report
6/1/2026 5:11:56 PM Page 32 of 57
FY 2023/24
Total Activity
FY 2024/25
Total Activity
Account Number
FY 2025/26
YTD Activity
Through May
FY 2025/26
FY 2026 AB
FY 2025/26
FY 2026 MC
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
206-431-5560 Supplies & Materials 0.00 0.00 0.00 1,000.00 300.00 -700.00 -70.00% Total SubProgram: 431 - Street Maintenance: 13,357.65 9,846.70 13,970.48 17,100.00 16,400.00 -700.00 -4.09% Total Fund: 206 - LOCAL TRANSPORTATION FUND: 13,357.65 9,952.60 13,970.48 17,100.00 16,400.00 -700.00 -4.09% Fund: 207 - TIDELANDS TRUST FUND
SubProgram: 101 - Legislative & Policy
207-101-5510 Dues & Subscriptions 28,002.00 28,842.00 33,168.00 33,500.00 33,500.00 0.00 0.00% Total SubProgram: 101 - Legislative & Policy: 28,002.00 28,842.00 33,168.00 33,500.00 33,500.00 0.00 0.00% SubProgram: 211 - Central Services
207-211-5420 Utility - Sewer 1,853.92 0.00 0.00 0.00 0.00 0.00 0.00% 207-211-5430 Utility - Water 51.64 0.00 0.00 0.00 0.00 0.00 0.00% Total SubProgram: 211 - Central Services: 1,905.56 0.00 0.00 0.00 0.00 0.00 0.00% SubProgram: 221 - Management Information Services
207-221-5360 Software Subscription/Maintenance 1,080.00 1,080.00 0.00 1,100.00 1,100.00 0.00 0.00% Total SubProgram: 221 - Management Information Services: 1,080.00 1,080.00 0.00 1,100.00 1,100.00 0.00 0.00% SubProgram: 405 - Facilities
207-405-5100 Regular Wages 574.58 39,516.05 0.00 0.00 0.00 0.00 0.00% 207-405-5102 Part-time Wages 0.00 5,795.26 0.00 0.00 0.00 0.00 0.00% 207-405-5104 Overtime Pay 0.00 1,531.28 0.00 0.00 0.00 0.00 0.00% 207-405-5106 Other Pay 0.00 1,340.86 0.00 0.00 0.00 0.00 0.00% 207-405-5108 Bilingual Pay 0.00 187.50 0.00 0.00 0.00 0.00 0.00% 207-405-5120 Health Insurance 0.00 12,515.27 0.00 0.00 0.00 0.00 0.00% 207-405-5121 Dental Insurance 0.00 949.09 0.00 0.00 0.00 0.00 0.00% 207-405-5122 Life Insurance 0.00 125.19 0.00 0.00 0.00 0.00 0.00% 207-405-5123 Disability Insurance 0.00 147.79 0.00 0.00 0.00 0.00 0.00% 207-405-5130 PERS CLASSIC Contribution 23.61 1,466.17 0.00 0.00 0.00 0.00 0.00% 207-405-5131 PERS PEPRA Contribution 27.60 2,265.16 0.00 0.00 0.00 0.00 0.00% 207-405-5132 PERS Prepay UAAL 0.00 3,105.80 0.00 0.00 0.00 0.00 0.00% 207-405-5140 Medicare Tax 7.95 683.24 0.00 0.00 0.00 0.00 0.00% 207-405-5150 Flexible Benefits Program 0.00 643.42 0.00 0.00 0.00 0.00 0.00% 207-405-5151 Fitness Benefit 0.00 0.00 0.00 0.00 0.00 0.00 0.00% 207-405-5152 Cell Phone Allowance 0.00 39.00 0.00 0.00 0.00 0.00 0.00% 207-405-5301 Contract Services 0.00 0.00 0.00 0.00 0.00 0.00 0.00% 207-405-5345 Equipment Repairs/Replacement 0.00 2,101.50 0.00 0.00 0.00 0.00 0.00% 207-405-5350 Landscape Maintenance 0.00 48,800.00 0.00 0.00 0.00 0.00 0.00% 207-405-5362 Janitorial Services 0.00 12,012.00 0.00 0.00 0.00 0.00 0.00% 207-405-5560 Supplies & Materials 0.00 2,708.75 0.00 0.00 0.00 0.00 0.00% 207-405-5561 Janitorial Supplies 0.00 1,865.57 0.00 0.00 0.00 0.00 0.00%

Page 211 of 403 ends

Budget Comparison Report
6/1/2026 5:11:56 PM Page 33 of 57
FY 2023/24
Total Activity
FY 2024/25
Total Activity
Account Number
FY 2025/26
YTD Activity
Through May
FY 2025/26
FY 2026 AB
FY 2025/26
FY 2026 MC
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
207-405-5567 Landscaping Supply Repairs & Replacement 0.00 0.00 0.00 0.00 0.00 0.00 0.00% Total SubProgram: 405 - Facilities: 633.74 137,798.90 0.00 0.00 0.00 0.00 0.00% SubProgram: 477 - Beach Facilities
207-477-5100 Regular Wages 0.00 0.00 28,147.40 43,100.00 43,100.00 0.00 0.00% 207-477-5102 Part-time Wages 0.00 0.00 3,784.42 5,700.00 5,700.00 0.00 0.00% 207-477-5104 Overtime Pay 0.00 0.00 663.64 1,450.00 1,450.00 0.00 0.00% 207-477-5106 Other Pay 0.00 0.00 773.01 1,900.00 1,900.00 0.00 0.00% 207-477-5108 Bilingual Pay 0.00 0.00 120.00 150.00 150.00 0.00 0.00% 207-477-5120 Health Insurance 0.00 0.00 7,138.26 11,500.00 11,500.00 0.00 0.00% 207-477-5121 Dental Insurance 0.00 0.00 745.25 1,150.00 1,150.00 0.00 0.00% 207-477-5122 Life Insurance 0.00 0.00 79.80 150.00 150.00 0.00 0.00% 207-477-5123 Disability Insurance 0.00 0.00 96.04 200.00 200.00 0.00 0.00% 207-477-5130 PERS CLASSIC Contribution 0.00 0.00 922.64 1,300.00 1,300.00 0.00 0.00% 207-477-5131 PERS PEPRA Contribution 0.00 0.00 1,688.91 2,850.00 2,850.00 0.00 0.00% 207-477-5132 PERS Prepay UAAL 0.00 -14.45 2,584.70 2,800.00 2,800.00 0.00 0.00% 207-477-5140 Medicare Tax 0.00 0.00 484.89 750.00 750.00 0.00 0.00% 207-477-5141 Unemployment Insurance 0.00 0.00 495.00 500.00 500.00 0.00 0.00% 207-477-5150 Flexible Benefits Program 0.00 0.00 499.30 700.00 700.00 0.00 0.00% 207-477-5151 Fitness Benefit 0.00 0.00 0.00 300.00 300.00 0.00 0.00% 207-477-5152 Cell Phone Allowance 0.00 0.00 0.00 200.00 200.00 0.00 0.00% 207-477-5301 Contract Services 0.00 0.00 2,188.00 2,900.00 2,900.00 0.00 0.00% 207-477-5345 Equipment Repairs/Replacement 0.00 0.00 1,002.12 5,000.00 5,000.00 0.00 0.00% 207-477-5350 Landscape Maintenance 0.00 0.00 25,230.00 27,000.00 30,300.00 3,300.00 12.22% 207-477-5356 Tree Maintenance 0.00 0.00 1,150.00 11,100.00 2,500.00 -8,600.00 -77.48% 207-477-5362 Janitorial Services 0.00 0.00 10,771.50 14,400.00 14,400.00 0.00 0.00% 207-477-5560 Supplies & Materials 0.00 0.00 13,933.74 15,500.00 15,500.00 0.00 0.00% 207-477-5561 Janitorial Supplies 0.00 0.00 1,814.99 2,500.00 2,500.00 0.00 0.00% 207-477-5567 Landscaping Supply Repairs & Replacement 0.00 0.00 355.00 12,000.00 11,000.00 -1,000.00 -8.33% Total SubProgram: 477 - Beach Facilities: 0.00 -14.45 104,668.61 165,100.00 158,800.00 -6,300.00 -3.82% SubProgram: 501 - Parks and Recreation Administration
207-501-5100 Regular Wages 41,144.92 37,859.39 33,981.93 36,050.00 36,050.00 0.00 0.00% 207-501-5104 Overtime Pay 255.00 0.00 0.00 0.00 0.00 0.00 0.00% 207-501-5106 Other Pay 5,926.72 925.31 967.29 1,000.00 1,000.00 0.00 0.00% 207-501-5120 Health Insurance 10,979.07 3,888.52 2,099.40 2,300.00 2,300.00 0.00 0.00% 207-501-5121 Dental Insurance 871.32 297.28 115.69 150.00 150.00 0.00 0.00% 207-501-5122 Life Insurance 136.14 97.05 80.76 100.00 100.00 0.00 0.00% 207-501-5123 Disability Insurance 163.24 119.78 90.40 100.00 100.00 0.00 0.00% 207-501-5130 PERS CLASSIC Contribution 2,696.74 4,015.06 4,354.51 5,700.00 5,700.00 0.00 0.00% 207-501-5131 PERS PEPRA Contribution 1,567.52 485.12 0.00 0.00 0.00 0.00 0.00%

Page 212 of 403 ends

Budget Comparison Report
6/1/2026 5:11:56 PM Page 34 of 57
FY 2023/24
Total Activity
FY 2024/25
Total Activity
Account Number
FY 2025/26
YTD Activity
Through May
FY 2025/26
FY 2026 AB
FY 2025/26
FY 2026 MC
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
207-501-5132 PERS Prepay UAAL 4,844.35 9,060.11 12,783.74 12,150.00 12,150.00 0.00 0.00% 207-501-5140 Medicare Tax 675.66 562.22 508.54 550.00 550.00 0.00 0.00% 207-501-5150 Flexible Benefits Program 557.43 382.28 252.00 300.00 300.00 0.00 0.00% 207-501-5151 Fitness Benefit 130.00 165.00 90.00 150.00 150.00 0.00 0.00% 207-501-5152 Cell Phone Allowance 180.38 240.52 143.00 200.00 200.00 0.00 0.00% Total SubProgram: 501 - Parks and Recreation Administration: 70,128.49 58,097.64 55,467.26 58,750.00 58,750.00 0.00 0.00% SubProgram: 502 - Parks and Facilities Maintenance
207-502-5100 Regular Wages 3,824.12 0.00 0.00 0.00 0.00 0.00 0.00% 207-502-5102 Part-time Wages 5,557.12 0.00 0.00 0.00 0.00 0.00 0.00% 207-502-5104 Overtime Pay 28.18 0.00 0.00 0.00 0.00 0.00 0.00% 207-502-5106 Other Pay 142.64 0.00 0.00 0.00 0.00 0.00 0.00% 207-502-5120 Health Insurance 905.81 0.00 0.00 0.00 0.00 0.00 0.00% 207-502-5121 Dental Insurance 55.17 0.00 0.00 0.00 0.00 0.00 0.00% 207-502-5122 Life Insurance 8.45 0.00 0.00 0.00 0.00 0.00 0.00% 207-502-5123 Disability Insurance 13.36 0.00 0.00 0.00 0.00 0.00 0.00% 207-502-5130 PERS CLASSIC Contribution 410.03 0.00 0.00 0.00 0.00 0.00 0.00% 207-502-5132 PERS Prepay UAAL 699.63 0.00 0.00 0.00 0.00 0.00 0.00% 207-502-5140 Medicare Tax 139.07 0.00 0.00 0.00 0.00 0.00 0.00% 207-502-5150 Flexible Benefits Program 66.12 0.00 0.00 0.00 0.00 0.00 0.00% 207-502-5151 Fitness Benefit 0.00 0.00 0.00 0.00 0.00 0.00 0.00% 207-502-5301 Contract Services 0.00 0.00 0.00 0.00 0.00 0.00 0.00% 207-502-5345 Equipment Repairs/Replacement 292.25 0.00 0.00 0.00 0.00 0.00 0.00% 207-502-5350 Landscape Maintenance 32,040.00 0.00 0.00 0.00 0.00 0.00 0.00% 207-502-5362 Janitorial Services 23,023.00 0.00 0.00 0.00 0.00 0.00 0.00% 207-502-5560 Supplies & Materials 756.47 0.00 0.00 0.00 0.00 0.00 0.00% 207-502-5561 Janitorial Supplies 2,318.11 0.00 0.00 0.00 0.00 0.00 0.00% 207-502-5567 Landscaping Supply Repairs & Replacement823.12 0.00 0.00 0.00 0.00 0.00 0.00% Total SubProgram: 502 - Parks and Facilities Maintenance: 71,102.65 0.00 0.00 0.00 0.00 0.00 0.00% SubProgram: 531 - Ocean Beach Services
207-531-5100 Regular Wages 371.79 19,759.25 37,067.75 44,200.00 44,200.00 0.00 0.00% 207-531-5102 Part-time Wages 72,309.60 67,488.75 67,496.15 103,400.00 103,400.00 0.00 0.00% 207-531-5104 Overtime Pay 0.00 267.83 101.56 350.00 350.00 0.00 0.00% 207-531-5106 Other Pay 0.00 428.91 1,501.10 2,000.00 2,000.00 0.00 0.00% 207-531-5120 Health Insurance 0.00 3,181.85 3,305.71 4,700.00 4,700.00 0.00 0.00% 207-531-5121 Dental Insurance 0.00 189.89 253.06 400.00 400.00 0.00 0.00% 207-531-5122 Life Insurance 0.00 58.24 100.07 150.00 150.00 0.00 0.00% 207-531-5123 Disability Insurance 0.00 81.65 126.89 200.00 200.00 0.00 0.00% 207-531-5131 PERS PEPRA Contribution 217.32 1,667.42 3,073.80 3,550.00 3,550.00 0.00 0.00% 207-531-5132 PERS Prepay UAAL 0.00 0.00 0.00 150.00 150.00 0.00 0.00%

Page 213 of 403 ends

Budget Comparison Report
6/1/2026 5:11:56 PM Page 35 of 57
FY 2023/24
Total Activity
FY 2024/25
Total Activity
Account Number
FY 2025/26
YTD Activity
Through May
FY 2025/26
FY 2026 AB
FY 2025/26
FY 2026 MC
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
207-531-5140 Medicare Tax 1,052.09 1,276.53 1,543.77 2,150.00 2,150.00 0.00 0.00% 207-531-5141 Unemployment Insurance 0.00 0.00 642.00 0.00 650.00 650.00 0.00% 207-531-5150 Flexible Benefits Program 0.00 396.51 723.76 850.00 850.00 0.00 0.00% 207-531-5151 Fitness Benefit 7.50 30.00 37.48 400.00 400.00 0.00 0.00% 207-531-5221 Employee Training 0.00 670.00 210.00 500.00 1,000.00 500.00 100.00% 207-531-5301 Contract Services 0.00 440.26 0.00 500.00 500.00 0.00 0.00% 207-531-5345 Equipment Repairs/Replacement 3,907.65 7,765.80 0.00 0.00 0.00 0.00 0.00% 207-531-5440 Utility - Communications/Telephone 3,936.58 5,047.50 3,130.24 3,350.00 3,350.00 0.00 0.00% 207-531-5510 Dues & Subscriptions 0.00 0.00 500.00 500.00 500.00 0.00 0.00% 207-531-5512 Meetings & Travel 0.00 0.00 968.13 1,200.00 1,000.00 -200.00 -16.67% 207-531-5560 Supplies & Materials 1,939.56 4,638.72 1,765.41 1,800.00 1,800.00 0.00 0.00% 207-531-5566 Sign Replacement 0.00 585.61 296.46 600.00 300.00 -300.00 -50.00% Total SubProgram: 531 - Ocean Beach Services: 83,742.09 113,974.72 122,843.34 170,950.00 171,600.00 650.00 0.38% Total Fund: 207 - TIDELANDS TRUST FUND: 256,594.53 339,778.81 316,147.21 429,400.00 423,750.00 -5,650.00 -1.32% Fund: 208 - STREET LIGHTING FUND
SubProgram: 211 - Central Services
208-211-5400 Utility - Electricity 139,048.02 129,319.27 102,365.45 130,150.00 130,150.00 0.00 0.00% Total SubProgram: 211 - Central Services: 139,048.02 129,319.27 102,365.45 130,150.00 130,150.00 0.00 0.00% SubProgram: 411 - Transportation, Parking and Lighting
208-411-5100 Regular Wages 19,986.39 47,652.76 36,608.42 41,200.00 41,200.00 0.00 0.00% 208-411-5102 Part-time Wages 0.00 425.15 2,740.69 3,150.00 3,150.00 0.00 0.00% 208-411-5104 Overtime Pay 521.70 1,733.51 980.47 3,000.00 3,000.00 0.00 0.00% 208-411-5106 Other Pay 978.89 2,479.92 763.94 1,450.00 1,450.00 0.00 0.00% 208-411-5108 Bilingual Pay 5.00 130.00 120.00 150.00 150.00 0.00 0.00% 208-411-5120 Health Insurance 5,133.89 12,383.89 12,687.64 14,550.00 14,550.00 0.00 0.00% 208-411-5121 Dental Insurance 544.44 1,193.22 952.10 1,150.00 1,150.00 0.00 0.00% 208-411-5122 Life Insurance 63.85 130.32 98.68 150.00 150.00 0.00 0.00% 208-411-5123 Disability Insurance 83.31 185.85 123.22 200.00 200.00 0.00 0.00% 208-411-5130 PERS CLASSIC Contribution 1,578.98 3,491.65 2,767.29 3,700.00 3,700.00 0.00 0.00% 208-411-5131 PERS PEPRA Contribution 641.83 1,592.67 1,395.15 1,450.00 1,450.00 0.00 0.00% 208-411-5132 PERS Prepay UAAL 2,642.52 7,213.40 7,776.66 7,950.00 7,950.00 0.00 0.00% 208-411-5140 Medicare Tax 323.55 760.62 597.26 650.00 650.00 0.00 0.00% 208-411-5150 Flexible Benefits Program 374.88 863.11 626.66 700.00 700.00 0.00 0.00% 208-411-5151 Fitness Benefit 52.65 97.90 28.50 300.00 300.00 0.00 0.00% 208-411-5152 Cell Phone Allowance 39.00 35.76 0.00 100.00 100.00 0.00 0.00% 208-411-5301 Contract Services 0.00 1,700.77 4,216.32 50,000.00 5,000.00 -45,000.00 -90.00% 208-411-5560 Supplies & Materials 648.78 0.00 945.28 3,000.00 1,500.00 -1,500.00 -50.00% Total SubProgram: 411 - Transportation, Parking and Lighting: 33,619.66 82,070.50 73,428.28 132,850.00 86,350.00 -46,500.00 -35.00%

Page 214 of 403 ends

Budget Comparison Report
6/1/2026 5:11:56 PM Page 36 of 57
FY 2023/24
Total Activity
FY 2024/25
Total Activity
Account Number
FY 2025/26
YTD Activity
Through May
FY 2025/26 FY 2025/26
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
SubProgram: 502 - Parks and Facilities Maintenance
208-502-5100 Regular Wages 11,472.53 0.00 0.00 0.00 0.00 0.00 0.00% 208-502-5104 Overtime Pay 2,471.10 0.00 0.00 0.00 0.00 0.00 0.00% 208-502-5106 Other Pay 427.92 0.00 0.00 0.00 0.00 0.00 0.00% 208-502-5120 Health Insurance 3,209.78 0.00 0.00 0.00 0.00 0.00 0.00% 208-502-5121 Dental Insurance 191.53 0.00 0.00 0.00 0.00 0.00 0.00% 208-502-5122 Life Insurance 29.33 0.00 0.00 0.00 0.00 0.00 0.00% 208-502-5123 Disability Insurance 46.09 0.00 0.00 0.00 0.00 0.00 0.00% 208-502-5130 PERS CLASSIC Contribution 1,463.07 0.00 0.00 0.00 0.00 0.00 0.00% 208-502-5132 PERS Prepay UAAL 2,455.44 0.00 0.00 0.00 0.00 0.00 0.00% 208-502-5140 Medicare Tax 210.13 0.00 0.00 0.00 0.00 0.00 0.00% 208-502-5150 Flexible Benefits Program 198.35 0.00 0.00 0.00 0.00 0.00 0.00% 208-502-5151 Fitness Benefit 0.00 0.00 0.00 0.00 0.00 0.00 0.00% Total SubProgram: 502 - Parks and Facilities Maintenance: 22,175.27 0.00 0.00 0.00 0.00 0.00 0.00% Total Fund: 208 - STREET LIGHTING FUND: 194,842.95 211,389.77 175,793.73 263,000.00 216,500.00 -46,500.00 -17.68% Fund: 209 - RIGHT-OF-WAY MAINTENANCE DISTRICT FUND
SubProgram: 211 - Central Services
209-211-5400 Utility - Electricity 6,270.70 5,088.36 5,206.56 6,000.00 6,000.00 0.00 0.00% 209-211-5420 Utility - Sewer 5,476.12 5,288.79 6,341.41 6,350.00 6,350.00 0.00 0.00% 209-211-5430 Utility - Water 41,742.44 43,864.37 36,000.87 46,000.00 44,000.00 -2,000.00 -4.35% Total SubProgram: 211 - Central Services: 53,489.26 54,241.52 47,548.84 58,350.00 56,350.00 -2,000.00 -3.43% SubProgram: 441 - Right of Way Maintenance
209-441-5100 Regular Wages 67,325.60 57,266.43 64,427.04 68,150.00 68,150.00 0.00 0.00% 209-441-5102 Part-time Wages 6,258.09 19,318.80 25,129.73 26,750.00 26,750.00 0.00 0.00% 209-441-5104 Overtime Pay 1,535.76 1,396.43 1,594.07 5,100.00 5,100.00 0.00 0.00% 209-441-5106 Other Pay 3,139.93 4,364.67 1,303.72 2,550.00 2,550.00 0.00 0.00% 209-441-5108 Bilingual Pay 15.00 205.00 120.00 150.00 150.00 0.00 0.00% 209-441-5120 Health Insurance 16,626.79 15,704.47 25,013.78 27,700.00 27,700.00 0.00 0.00% 209-441-5121 Dental Insurance 1,750.34 1,616.75 1,938.62 2,300.00 2,300.00 0.00 0.00% 209-441-5122 Life Insurance 211.11 170.64 162.14 200.00 200.00 0.00 0.00% 209-441-5123 Disability Insurance 273.07 227.60 214.89 300.00 300.00 0.00 0.00% 209-441-5130 PERS CLASSIC Contribution 5,748.08 4,738.81 7,363.04 9,000.00 9,000.00 0.00 0.00% 209-441-5131 PERS PEPRA Contribution 1,877.62 1,640.68 1,094.85 1,250.00 1,250.00 0.00 0.00% 209-441-5132 PERS Prepay UAAL 9,826.60 9,390.22 20,716.72 20,750.00 20,750.00 0.00 0.00% 209-441-5140 Medicare Tax 1,169.08 1,193.82 1,336.62 1,400.00 1,400.00 0.00 0.00% 209-441-5150 Flexible Benefits Program 1,141.74 1,006.25 1,125.31 1,300.00 1,300.00 0.00 0.00% 209-441-5151 Fitness Benefit 121.80 90.00 28.50 550.00 550.00 0.00 0.00% 209-441-5152 Cell Phone Allowance 156.00 133.27 0.00 0.00 0.00 0.00 0.00%

Page 215 of 403 ends

Budget Comparison Report
6/1/2026 5:11:56 PM Page 37 of 57
FY 2023/24
Total Activity
FY 2024/25
Total Activity
Account Number
FY 2025/26
YTD Activity
Through May
FY 2025/26
FY 2026 AB
FY 2025/26
FY 2026 MC
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
209-441-5180 Individual Equipment/Safety 134.59 736.87 0.00 0.00 0.00 0.00 0.00% 209-441-5301 Contract Services 1,086.15 1,526.50 723.50 5,000.00 5,000.00 0.00 0.00% 209-441-5345 Equipment Repairs/Replacement 0.00 3,909.25 218.00 3,500.00 2,500.00 -1,000.00 -28.57% 209-441-5350 Landscape Maintenance 78,890.00 83,440.00 65,737.00 94,000.00 78,900.00 -15,100.00 -16.06% 209-441-5361 Biohazard Services 0.00 10,345.00 10,540.00 20,000.00 15,000.00 -5,000.00 -25.00% 209-441-5362 Janitorial Services 55,225.68 36,359.00 30,120.00 45,000.00 35,200.00 -9,800.00 -21.78% 209-441-5440 Utility - Communications/Telephone 727.32 1,176.21 706.48 800.00 800.00 0.00 0.00% 209-441-5515 Uniform Cleaning 1,664.25 2,103.35 2,022.36 3,900.00 3,900.00 0.00 0.00% 209-441-5516 Uniform Allowance 1,982.90 1,549.09 2,380.61 2,600.00 2,600.00 0.00 0.00% 209-441-5517 Individual Equipment/Safety 0.00 0.00 635.02 2,200.00 2,200.00 0.00 0.00% 209-441-5536 Equipment/Office Rent & Leases 0.00 0.00 5,914.00 10,000.00 6,000.00 -4,000.00 -40.00% 209-441-5560 Supplies & Materials 12,470.81 13,003.35 10,832.64 15,000.00 15,000.00 0.00 0.00% 209-441-5561 Janitorial Supplies 2,042.09 1,637.86 1,514.61 5,000.00 2,000.00 -3,000.00 -60.00% 209-441-5567 Landscaping Supply Repairs & Replacement 12,768.95 9,167.31 1,721.65 25,000.00 5,000.00 -20,000.00 -80.00% 209-441-5568 Minor Equipment 10,816.87 0.00 0.00 0.00 0.00 0.00 0.00% Total SubProgram: 441 - Right of Way Maintenance: 294,986.22 283,417.63 284,634.90 399,450.00 341,550.00 -57,900.00 -14.49% SubProgram: 502 - Parks and Facilities Maintenance
209-502-5100 Regular Wages 11,931.07 0.00 0.00 0.00 0.00 0.00 0.00% 209-502-5104 Overtime Pay 885.39 0.00 0.00 0.00 0.00 0.00 0.00% 209-502-5106 Other Pay 0.00 0.00 0.00 0.00 0.00 0.00 0.00% 209-502-5108 Bilingual Pay 20.00 0.00 0.00 0.00 0.00 0.00 0.00% 209-502-5120 Health Insurance 5,417.52 0.00 0.00 0.00 0.00 0.00 0.00% 209-502-5121 Dental Insurance 477.77 0.00 0.00 0.00 0.00 0.00 0.00% 209-502-5122 Life Insurance 39.81 0.00 0.00 0.00 0.00 0.00 0.00% 209-502-5123 Disability Insurance 51.59 0.00 0.00 0.00 0.00 0.00 0.00% 209-502-5130 PERS CLASSIC Contribution 58.25 0.00 0.00 0.00 0.00 0.00 0.00% 209-502-5131 PERS PEPRA Contribution 946.02 0.00 0.00 0.00 0.00 0.00 0.00% 209-502-5132 PERS Prepay UAAL 89.18 0.00 0.00 0.00 0.00 0.00 0.00% 209-502-5140 Medicare Tax 186.05 0.00 0.00 0.00 0.00 0.00 0.00% 209-502-5150 Flexible Benefits Program 264.48 0.00 0.00 0.00 0.00 0.00 0.00% 209-502-5151 Fitness Benefit 0.00 0.00 0.00 0.00 0.00 0.00 0.00% Total SubProgram: 502 - Parks and Facilities Maintenance: 20,367.13 0.00 0.00 0.00 0.00 0.00 0.00% Total Fund: 209 - RIGHT-OF-WAY MAINTENANCE DISTRICT FU… 368,842.61 337,659.15 332,183.74 457,800.00 397,900.00 -59,900.00 -13.08% Fund: 210 - PARKING AND BUSINESS IMPROVEMENT DISTRICT FUND SubProgram: 161 - Communication and Community Promotions 210-161-5301 Contract Services 10,049.15 12,600.00 2,650.00 10,200.00 10,200.00 0.00 0.00% 210-161-5500 Printing & Advertising 346.00 3,591.94 3,321.14 3,800.00 3,800.00 0.00 0.00% 210-161-5510 Dues & Subscriptions 718.50 743.00 768.75 1,550.00 1,550.00 0.00 0.00%

Page 216 of 403 ends

Budget Comparison Report
6/1/2026 5:11:56 PM Page 38 of 57
FY 2023/24
Total Activity
FY 2024/25
Total Activity
Account Number
FY 2025/26
YTD Activity
Through May
FY 2025/26
FY 2026 AB
FY 2025/26
FY 2026 MC
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
210-161-5560 Supplies & Materials 656.29 40.08 1,147.35 1,800.00 1,800.00 0.00 0.00% Total SubProgram: 161 - Communication and Community Pro… 11,769.94 16,975.02 7,887.24 17,350.00 17,350.00 0.00 0.00% Total Fund: 210 - PARKING AND BUSINESS IMPROVEMENT DIS… 11,769.94 16,975.02 7,887.24 17,350.00 17,350.00 0.00 0.00% Fund: 211 - AB 939 SOLID WASTE FUND
SubProgram: 211 - Central Services
211-211-5430 Utility - Water 5,865.75 7,240.50 7,197.57 8,600.00 8,600.00 0.00 0.00% Total SubProgram: 211 - Central Services: 5,865.75 7,240.50 7,197.57 8,600.00 8,600.00 0.00 0.00% SubProgram: 421 - Solid Waste
211-421-5100 Regular Wages 105,527.15 203,936.32 133,587.23 170,350.00 170,350.00 0.00 0.00% 211-421-5102 Part-time Wages 0.00 283.45 3,786.98 4,150.00 4,150.00 0.00 0.00% 211-421-5104 Overtime Pay 1,552.04 3,578.51 1,792.95 5,800.00 5,800.00 0.00 0.00% 211-421-5106 Other Pay 14,076.58 21,632.85 13,578.12 16,000.00 16,000.00 0.00 0.00% 211-421-5108 Bilingual Pay 15.00 695.00 1,247.50 1,200.00 1,200.00 0.00 0.00% 211-421-5120 Health Insurance 22,636.46 47,030.51 38,026.04 46,900.00 46,900.00 0.00 0.00% 211-421-5121 Dental Insurance 2,173.36 3,903.78 2,758.27 3,700.00 3,700.00 0.00 0.00% 211-421-5122 Life Insurance 365.89 607.64 400.93 500.00 500.00 0.00 0.00% 211-421-5123 Disability Insurance 453.99 821.55 455.01 650.00 650.00 0.00 0.00% 211-421-5130 PERS CLASSIC Contribution 10,592.66 13,039.33 4,543.61 10,950.00 10,950.00 0.00 0.00% 211-421-5131 PERS PEPRA Contribution 2,575.55 8,891.42 8,722.12 8,100.00 8,100.00 0.00 0.00% 211-421-5132 PERS Prepay UAAL 18,156.48 26,650.18 13,178.71 23,750.00 23,750.00 0.00 0.00% 211-421-5140 Medicare Tax 1,776.02 3,299.51 2,214.01 2,600.00 2,600.00 0.00 0.00% 211-421-5150 Flexible Benefits Program 1,890.55 3,321.85 2,194.83 2,650.00 2,650.00 0.00 0.00% 211-421-5151 Fitness Benefit 372.25 509.61 372.16 1,150.00 1,150.00 0.00 0.00% 211-421-5152 Cell Phone Allowance 390.00 383.50 144.33 500.00 500.00 0.00 0.00% 211-421-5201 Professional Services 47,327.92 11,374.75 10,090.20 50,000.00 20,000.00 -30,000.00 -60.00% 211-421-5301 Contract Services 41,990.85 41,936.17 15,196.77 167,700.00 67,700.00 -100,000.00 -59.63% 211-421-5362 Janitorial Services 7,910.98 0.00 0.00 0.00 0.00 0.00 0.00% 211-421-5440 Utility - Communications/Telephone 0.00 200.53 536.82 600.00 600.00 0.00 0.00% 211-421-5500 Printing & Advertising 6,552.00 4,760.00 3,106.01 8,850.00 8,850.00 0.00 0.00% 211-421-5515 Uniform Cleaning 0.00 0.00 555.47 1,350.00 850.00 -500.00 -37.04% 211-421-5516 Uniform Allowance 0.00 0.00 953.00 950.00 1,000.00 50.00 5.26% 211-421-5517 Individual Equipment/Safety 0.00 0.00 549.36 550.00 550.00 0.00 0.00% 211-421-5531 Employee/Public Relations 793.73 903.62 179.73 1,500.00 1,500.00 0.00 0.00% 211-421-5560 Supplies & Materials 6,691.07 34,154.70 80,242.27 80,500.00 80,500.00 0.00 0.00% Total SubProgram: 421 - Solid Waste: 293,820.53 431,914.78 338,412.43 610,950.00 480,500.00 -130,450.00 -21.35% SubProgram: 431 - Street Maintenance
211-431-5259 Street Sweeping 169,229.98 54,936.00 0.00 0.00 0.00 0.00 0.00% 211-431-5581 Vehicle Operations & Maintenance 1,748.31 0.00 0.00 0.00 3,000.00 3,000.00 0.00%

Page 217 of 403 ends

Budget Comparison Report
6/1/2026 5:11:56 PM Page 39 of 57
FY 2023/24
Total Activity
FY 2024/25
Total Activity
Account Number
FY 2025/26
YTD Activity
Through May
FY 2025/26
FY 2026 AB
FY 2025/26
FY 2026 MC
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
211-431-5582 Fuel Expense 3,552.94 0.00 0.00 0.00 8,000.00 8,000.00 0.00% Total SubProgram: 431 - Street Maintenance: 174,531.23 54,936.00 0.00 0.00 11,000.00 11,000.00 0.00% SubProgram: 502 - Parks and Facilities Maintenance
211-502-5100 Regular Wages 3,824.12 0.00 0.00 0.00 0.00 0.00 0.00% 211-502-5104 Overtime Pay 624.78 0.00 0.00 0.00 0.00 0.00 0.00% 211-502-5106 Other Pay 142.64 0.00 0.00 0.00 0.00 0.00 0.00% 211-502-5120 Health Insurance 1,028.91 0.00 0.00 0.00 0.00 0.00 0.00% 211-502-5121 Dental Insurance 61.69 0.00 0.00 0.00 0.00 0.00 0.00% 211-502-5122 Life Insurance 9.46 0.00 0.00 0.00 0.00 0.00 0.00% 211-502-5123 Disability Insurance 14.96 0.00 0.00 0.00 0.00 0.00 0.00% 211-502-5130 PERS CLASSIC Contribution 468.28 0.00 0.00 0.00 0.00 0.00 0.00% 211-502-5132 PERS Prepay UAAL 788.81 0.00 0.00 0.00 0.00 0.00 0.00% 211-502-5140 Medicare Tax 67.13 0.00 0.00 0.00 0.00 0.00 0.00% 211-502-5150 Flexible Benefits Program 66.12 0.00 0.00 0.00 0.00 0.00 0.00% 211-502-5151 Fitness Benefit 0.00 0.00 0.00 0.00 0.00 0.00 0.00% Total SubProgram: 502 - Parks and Facilities Maintenance: 7,096.90 0.00 0.00 0.00 0.00 0.00 0.00% Total Fund: 211 - AB 939 SOLID WASTE FUND: 481,314.41 494,091.28 345,610.00 619,550.00 500,100.00 -119,450.00 -19.28% Fund: 213 - RECREATION SERVICES FUND
SubProgram: 142 - Risk Management
213-142-5534 Volunteer Screening 0.00 0.00 0.00 2,500.00 2,500.00 0.00 0.00% Total SubProgram: 142 - Risk Management: 0.00 0.00 0.00 2,500.00 2,500.00 0.00 0.00% SubProgram: 211 - Central Services
213-211-5400 Utility - Electricity 25,011.32 22,315.52 0.00 0.00 0.00 0.00 0.00% 213-211-5410 Utility - Natural Gas 37,781.12 36,213.12 0.00 0.00 0.00 0.00 0.00% 213-211-5420 Utility - Sewer 23,350.96 23,614.75 0.00 0.00 0.00 0.00 0.00% 213-211-5430 Utility - Water 27,064.97 31,984.81 0.00 0.00 0.00 0.00 0.00% Total SubProgram: 211 - Central Services: 113,208.37 114,128.20 0.00 0.00 0.00 0.00 0.00% SubProgram: 221 - Management Information Services
213-221-5201 Professional Services 1,335.00 1,481.67 2,160.00 5,000.00 3,000.00 -2,000.00 -40.00% 213-221-5360 Software Subscription/Maintenance 10,500.00 12,737.27 12,824.25 13,000.00 13,050.00 50.00 0.38% 213-221-5565 Computer Hardware/Replacement 0.00 0.00 0.00 3,000.00 3,000.00 0.00 0.00% Total SubProgram: 221 - Management Information Services: 11,835.00 14,218.94 14,984.25 21,000.00 19,050.00 -1,950.00 -9.29% SubProgram: 405 - Facilities
213-405-5301 Contract Services 0.00 3,408.96 0.00 0.00 0.00 0.00 0.00% 213-405-5345 Equipment Repairs/Replacement 0.00 23,310.29 0.00 0.00 0.00 0.00 0.00% 213-405-5350 Landscape Maintenance 0.00 7,680.00 0.00 0.00 0.00 0.00 0.00% 213-405-5362 Janitorial Services 0.00 23,140.87 0.00 0.00 0.00 0.00 0.00%

Page 218 of 403 ends

Budget Comparison Report
6/1/2026 5:11:56 PM Page 40 of 57
FY 2023/24
Total Activity
FY 2024/25
Total Activity
Account Number
FY 2025/26
YTD Activity
Through May
FY 2025/26
FY 2026 AB
FY 2025/26
FY 2026 MC
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
213-405-5560 Supplies & Materials 0.00 4,828.41 0.00 0.00 0.00 0.00 0.00% 213-405-5561 Janitorial Supplies 0.00 1,420.84 0.00 0.00 0.00 0.00 0.00% 213-405-5562 Chemicals 0.00 29,307.66 0.00 0.00 0.00 0.00 0.00% 213-405-5567 Landscaping Supply Repairs & Replacement 0.00 1,999.52 0.00 0.00 0.00 0.00 0.00% 213-405-5568 Minor Equipment 0.00 0.00 0.00 0.00 0.00 0.00 0.00% 213-405-5764 Improvement 0.00 0.00 0.00 0.00 0.00 0.00 0.00% Total SubProgram: 405 - Facilities: 0.00 95,096.55 0.00 0.00 0.00 0.00 0.00% SubProgram: 474 - Veterans Hall Facilities
213-474-5100 Regular Wages 0.00 0.00 22,124.52 36,250.00 36,250.00 0.00 0.00% 213-474-5104 Overtime Pay 0.00 0.00 624.51 1,400.00 1,400.00 0.00 0.00% 213-474-5106 Other Pay 0.00 0.00 225.29 1,150.00 1,150.00 0.00 0.00% 213-474-5108 Bilingual Pay 0.00 0.00 120.00 150.00 150.00 0.00 0.00% 213-474-5120 Health Insurance 0.00 0.00 7,138.26 11,500.00 11,500.00 0.00 0.00% 213-474-5121 Dental Insurance 0.00 0.00 528.95 900.00 900.00 0.00 0.00% 213-474-5122 Life Insurance 0.00 0.00 62.83 150.00 150.00 0.00 0.00% 213-474-5123 Disability Insurance 0.00 0.00 75.01 150.00 150.00 0.00 0.00% 213-474-5130 PERS CLASSIC Contribution 0.00 0.00 922.64 1,300.00 1,300.00 0.00 0.00% 213-474-5131 PERS PEPRA Contribution 0.00 0.00 1,200.73 2,300.00 2,300.00 0.00 0.00% 213-474-5132 PERS Prepay UAAL 0.00 0.00 2,570.25 2,800.00 2,800.00 0.00 0.00% 213-474-5140 Medicare Tax 0.00 0.00 337.16 550.00 550.00 0.00 0.00% 213-474-5141 Unemployment Insurance 0.00 0.00 495.00 500.00 500.00 0.00 0.00% 213-474-5150 Flexible Benefits Program 0.00 0.00 373.24 600.00 600.00 0.00 0.00% 213-474-5151 Fitness Benefit 0.00 0.00 0.00 250.00 250.00 0.00 0.00% 213-474-5152 Cell Phone Allowance 0.00 0.00 0.00 200.00 200.00 0.00 0.00% 213-474-5301 Contract Services 0.00 0.00 9,615.86 11,400.00 11,400.00 0.00 0.00% 213-474-5345 Equipment Repairs/Replacement 0.00 0.00 689.31 6,200.00 6,200.00 0.00 0.00% 213-474-5350 Landscape Maintenance 0.00 0.00 2,084.84 8,500.00 2,500.00 -6,000.00 -70.59% 213-474-5362 Janitorial Services 0.00 0.00 34,940.85 31,950.00 43,000.00 11,050.00 34.59% 213-474-5400 Utility - Electricity 0.00 0.00 6,160.50 7,600.00 7,600.00 0.00 0.00% 213-474-5410 Utility - Natural Gas 0.00 0.00 1,448.22 2,000.00 2,000.00 0.00 0.00% 213-474-5420 Utility - Sewer 0.00 0.00 4,988.64 5,000.00 5,000.00 0.00 0.00% 213-474-5430 Utility - Water 0.00 0.00 2,754.38 3,600.00 3,350.00 -250.00 -6.94% 213-474-5440 Utility - Communications/Telephone 0.00 0.00 1,939.10 2,150.00 2,150.00 0.00 0.00% 213-474-5516 Uniform Allowance 0.00 0.00 0.00 1,300.00 1,300.00 0.00 0.00% 213-474-5560 Supplies & Materials 0.00 0.00 1,524.30 3,000.00 3,000.00 0.00 0.00% 213-474-5561 Janitorial Supplies 0.00 0.00 1,549.46 2,500.00 2,500.00 0.00 0.00% 213-474-5567 Landscaping Supply Repairs & Replacement 0.00 0.00 355.00 1,000.00 1,000.00 0.00 0.00% 213-474-5568 Minor Equipment 0.00 0.00 0.00 1,000.00 1,000.00 0.00 0.00% Total SubProgram: 474 - Veterans Hall Facilities: 0.00 0.00 104,848.85 147,350.00 152,150.00 4,800.00 3.26%

Page 219 of 403 ends

Budget Comparison Report
6/1/2026 5:11:56 PM Page 41 of 57
FY 2023/24
Total Activity
FY 2024/25
Total Activity
Account Number
FY 2025/26
YTD Activity
Through May
FY 2025/26
FY 2026 AB
FY 2025/26
FY 2026 MC
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
SubProgram: 475 - Pool Facilities
213-475-5100 Regular Wages 0.00 0.00 50,660.09 66,900.00 66,900.00 0.00 0.00% 213-475-5104 Overtime Pay 0.00 0.00 1,866.62 4,900.00 4,900.00 0.00 0.00% 213-475-5106 Other Pay 0.00 0.00 773.23 2,800.00 2,800.00 0.00 0.00% 213-475-5108 Bilingual Pay 0.00 0.00 120.00 150.00 150.00 0.00 0.00% 213-475-5120 Health Insurance 0.00 0.00 12,864.49 18,250.00 18,250.00 0.00 0.00% 213-475-5121 Dental Insurance 0.00 0.00 1,088.13 1,550.00 1,550.00 0.00 0.00% 213-475-5122 Life Insurance 0.00 0.00 133.99 250.00 250.00 0.00 0.00% 213-475-5123 Disability Insurance 0.00 0.00 168.83 300.00 300.00 0.00 0.00% 213-475-5130 PERS CLASSIC Contribution 0.00 0.00 3,688.18 5,050.00 5,050.00 0.00 0.00% 213-475-5131 PERS PEPRA Contribution 0.00 0.00 1,687.97 2,850.00 2,850.00 0.00 0.00% 213-475-5132 PERS Prepay UAAL 0.00 0.00 10,280.44 10,850.00 10,850.00 0.00 0.00% 213-475-5140 Medicare Tax 0.00 0.00 777.17 1,000.00 1,000.00 0.00 0.00% 213-475-5141 Unemployment Insurance 0.00 0.00 495.00 500.00 500.00 0.00 0.00% 213-475-5150 Flexible Benefits Program 0.00 0.00 896.97 1,150.00 1,150.00 0.00 0.00% 213-475-5151 Fitness Benefit 0.00 0.00 0.00 500.00 500.00 0.00 0.00% 213-475-5152 Cell Phone Allowance 0.00 0.00 0.00 200.00 200.00 0.00 0.00% 213-475-5301 Contract Services 0.00 0.00 8,197.67 10,000.00 10,000.00 0.00 0.00% 213-475-5345 Equipment Repairs/Replacement 0.00 0.00 8,307.34 10,000.00 10,000.00 0.00 0.00% 213-475-5350 Landscape Maintenance 0.00 0.00 6,600.00 11,500.00 8,300.00 -3,200.00 -27.83% 213-475-5362 Janitorial Services 0.00 0.00 23,022.28 31,700.00 29,000.00 -2,700.00 -8.52% 213-475-5400 Utility - Electricity 0.00 0.00 17,842.53 26,000.00 23,000.00 -3,000.00 -11.54% 213-475-5410 Utility - Natural Gas 0.00 0.00 23,952.68 35,000.00 35,000.00 0.00 0.00% 213-475-5420 Utility - Sewer 0.00 0.00 22,793.93 22,800.00 22,800.00 0.00 0.00% 213-475-5430 Utility - Water 0.00 0.00 29,981.68 34,000.00 34,000.00 0.00 0.00% 213-475-5440 Utility - Communications/Telephone 0.00 0.00 2,991.98 3,300.00 3,300.00 0.00 0.00% 213-475-5515 Uniform Cleaning 0.00 0.00 0.00 850.00 850.00 0.00 0.00% 213-475-5516 Uniform Allowance 0.00 0.00 610.20 650.00 650.00 0.00 0.00% 213-475-5517 Individual Equipment/Safety 0.00 0.00 306.71 550.00 550.00 0.00 0.00% 213-475-5560 Supplies & Materials 0.00 0.00 4,345.83 6,500.00 6,500.00 0.00 0.00% 213-475-5561 Janitorial Supplies 0.00 0.00 2,530.57 4,000.00 4,000.00 0.00 0.00% 213-475-5562 Chemicals 0.00 0.00 16,538.77 31,000.00 20,000.00 -11,000.00 -35.48% 213-475-5567 Landscaping Supply Repairs & Replacement 0.00 0.00 0.00 500.00 500.00 0.00 0.00% Total SubProgram: 475 - Pool Facilities: 0.00 0.00 253,523.28 345,550.00 325,650.00 -19,900.00 -5.76% SubProgram: 476 - Community Garden Facilities
213-476-5100 Regular Wages 0.00 0.00 6,368.71 6,850.00 6,850.00 0.00 0.00% 213-476-5104 Overtime Pay 0.00 0.00 223.40 250.00 250.00 0.00 0.00% 213-476-5106 Other Pay 0.00 0.00 0.00 250.00 250.00 0.00 0.00% 213-476-5108 Bilingual Pay 0.00 0.00 120.00 150.00 150.00 0.00 0.00%

Page 220 of 403 ends

Budget Comparison Report
6/1/2026 5:11:56 PM Page 42 of 57
FY 2023/24
Total Activity
FY 2024/25
Total Activity
Account Number
FY 2025/26
YTD Activity
Through May
FY 2025/26
FY 2026 AB
FY 2025/26
FY 2026 MC
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
213-476-5120 Health Insurance 0.00 0.00 2,716.92 3,100.00 3,100.00 0.00 0.00% 213-476-5121 Dental Insurance 0.00 0.00 215.77 300.00 300.00 0.00 0.00% 213-476-5122 Life Insurance 0.00 0.00 17.03 50.00 50.00 0.00 0.00% 213-476-5123 Disability Insurance 0.00 0.00 19.93 50.00 50.00 0.00 0.00% 213-476-5131 PERS PEPRA Contribution 0.00 0.00 527.03 550.00 550.00 0.00 0.00% 213-476-5132 PERS Prepay UAAL 0.00 0.00 0.00 50.00 50.00 0.00 0.00% 213-476-5140 Medicare Tax 0.00 0.00 96.08 100.00 100.00 0.00 0.00% 213-476-5150 Flexible Benefits Program 0.00 0.00 125.82 150.00 150.00 0.00 0.00% 213-476-5151 Fitness Benefit 0.00 0.00 0.00 100.00 100.00 0.00 0.00% 213-476-5301 Contract Services 0.00 0.00 0.00 2,000.00 500.00 -1,500.00 -75.00% 213-476-5345 Equipment Repairs/Replacement 0.00 0.00 0.00 1,000.00 500.00 -500.00 -50.00% 213-476-5362 Janitorial Services 0.00 0.00 1,539.50 1,950.00 1,950.00 0.00 0.00% 213-476-5420 Utility - Sewer 0.00 0.00 825.73 850.00 850.00 0.00 0.00% 213-476-5430 Utility - Water 0.00 0.00 0.00 0.00 0.00 0.00 0.00% 213-476-5440 Utility - Communications/Telephone 0.00 0.00 1,110.77 1,250.00 1,250.00 0.00 0.00% 213-476-5560 Supplies & Materials 0.00 0.00 2,067.73 3,500.00 1,500.00 -2,000.00 -57.14% 213-476-5561 Janitorial Supplies 0.00 0.00 61.48 1,000.00 500.00 -500.00 -50.00% 213-476-5567 Landscaping Supply Repairs & Replacement 0.00 0.00 0.00 2,350.00 500.00 -1,850.00 -78.72% Total SubProgram: 476 - Community Garden Facilities: 0.00 0.00 16,035.90 25,850.00 19,500.00 -6,350.00 -24.56% SubProgram: 478 - Community Farm
213-478-5350 Landscape Maintenance 0.00 0.00 5,852.28 20,000.00 5,900.00 -14,100.00 -70.50% 213-478-5430 Utility - Water 0.00 0.00 2,673.41 3,300.00 3,300.00 0.00 0.00% 213-478-5560 Supplies & Materials 0.00 0.00 22.00 250.00 500.00 250.00 100.00% 213-478-5567 Landscaping Supply Repairs & Replacement 0.00 0.00 187.50 1,000.00 500.00 -500.00 -50.00% Total SubProgram: 478 - Community Farm: 0.00 0.00 8,735.19 24,550.00 10,200.00 -14,350.00 -58.45% SubProgram: 502 - Parks and Facilities Maintenance
213-502-5301 Contract Services 4,670.00 0.00 0.00 0.00 0.00 0.00 0.00% 213-502-5560 Supplies & Materials 2,850.23 0.00 0.00 0.00 0.00 0.00 0.00% Total SubProgram: 502 - Parks and Facilities Maintenance: 7,520.23 0.00 0.00 0.00 0.00 0.00 0.00% SubProgram: 503 - Vets Hall/Seaside
213-503-5100 Regular Wages 21,583.15 37,343.93 16,557.24 18,250.00 18,250.00 0.00 0.00% 213-503-5102 Part-time Wages 15,198.65 16,801.34 29,578.70 39,950.00 39,950.00 0.00 0.00% 213-503-5104 Overtime Pay 267.43 1,194.39 0.00 0.00 0.00 0.00 0.00% 213-503-5106 Other Pay 1,060.30 1,012.91 443.72 500.00 500.00 0.00 0.00% 213-503-5108 Bilingual Pay 0.00 125.00 0.00 0.00 0.00 0.00 0.00% 213-503-5120 Health Insurance 5,453.92 9,756.26 2,223.17 2,350.00 2,350.00 0.00 0.00% 213-503-5121 Dental Insurance 463.78 760.93 115.26 150.00 150.00 0.00 0.00% 213-503-5122 Life Insurance 55.77 110.16 60.80 100.00 100.00 0.00 0.00%

Page 221 of 403 ends

Budget Comparison Report
6/1/2026 5:11:56 PM Page 43 of 57
FY 2023/24
Total Activity
FY 2024/25
Total Activity
Account Number
FY 2025/26
YTD Activity
Through May
FY 2025/26
FY 2026 AB
FY 2025/26
FY 2026 MC
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
213-503-5123 Disability Insurance 82.82 137.11 58.82 100.00 100.00 0.00 0.00% 213-503-5130 PERS CLASSIC Contribution 2,009.71 1,829.08 0.00 0.00 0.00 0.00 0.00% 213-503-5131 PERS PEPRA Contribution 360.05 1,836.68 1,364.40 1,500.00 1,500.00 0.00 0.00% 213-503-5132 PERS Prepay UAAL 3,374.31 3,941.08 47.61 100.00 100.00 0.00 0.00% 213-503-5140 Medicare Tax 548.55 807.87 676.52 900.00 900.00 0.00 0.00% 213-503-5150 Flexible Benefits Program 325.14 567.79 252.22 300.00 300.00 0.00 0.00% 213-503-5151 Fitness Benefit 70.00 75.00 25.00 150.00 150.00 0.00 0.00% 213-503-5152 Cell Phone Allowance 39.00 91.01 0.00 200.00 200.00 0.00 0.00% 213-503-5301 Contract Services 2,945.77 3,606.86 0.00 0.00 0.00 0.00 0.00% 213-503-5345 Equipment Repairs/Replacement 2,283.98 1,700.00 0.00 0.00 0.00 0.00 0.00% 213-503-5350 Landscape Maintenance 9,366.80 6,377.17 0.00 0.00 0.00 0.00 0.00% 213-503-5356 Tree Maintenance 0.00 0.00 0.00 0.00 0.00 0.00 0.00% 213-503-5357 Tree Replacement 0.00 0.00 0.00 0.00 0.00 0.00 0.00% 213-503-5362 Janitorial Services 22,152.34 24,562.61 0.00 0.00 0.00 0.00 0.00% 213-503-5400 Utility - Electricity 6,475.99 7,108.52 0.00 0.00 0.00 0.00 0.00% 213-503-5410 Utility - Natural Gas 1,692.28 1,960.79 0.00 0.00 0.00 0.00 0.00% 213-503-5420 Utility - Sewer 3,841.68 4,875.89 0.00 0.00 0.00 0.00 0.00% 213-503-5430 Utility - Water 4,070.86 3,166.46 0.00 0.00 0.00 0.00 0.00% 213-503-5440 Utility - Communications/Telephone 1,359.90 1,631.88 0.00 0.00 0.00 0.00 0.00% 213-503-5516 Uniform Allowance 0.00 347.73 0.00 0.00 0.00 0.00 0.00% 213-503-5560 Supplies & Materials 1,957.61 4,158.98 1,259.62 2,050.00 1,500.00 -550.00 -26.83% 213-503-5561 Janitorial Supplies 1,419.95 1,411.24 0.00 0.00 1,500.00 1,500.00 0.00% 213-503-5567 Landscaping Supply Repairs & Replacement404.82 1,750.00 0.00 0.00 0.00 0.00 0.00% 213-503-5568 Minor Equipment 901.43 7,859.80 0.00 0.00 0.00 0.00 0.00% 213-503-5761 Major Equipment 0.00 0.00 0.00 0.00 0.00 0.00 0.00% Total SubProgram: 503 - Vets Hall/Seaside: 109,765.99 146,908.47 52,663.08 66,600.00 67,550.00 950.00 1.43% SubProgram: 521 - Community Pool Services
213-521-5100 Regular Wages 122,355.30 111,588.05 83,405.15 94,900.00 94,900.00 0.00 0.00% 213-521-5102 Part-time Wages 229,741.21 267,554.20 234,032.69 287,150.00 287,150.00 0.00 0.00% 213-521-5104 Overtime Pay 2,566.53 1,096.58 135.41 450.00 450.00 0.00 0.00% 213-521-5106 Other Pay 7,403.21 2,591.42 2,950.30 4,000.00 4,000.00 0.00 0.00% 213-521-5120 Health Insurance 35,936.25 14,796.42 6,501.75 8,200.00 8,200.00 0.00 0.00% 213-521-5121 Dental Insurance 2,385.08 888.07 452.63 700.00 700.00 0.00 0.00% 213-521-5122 Life Insurance 419.15 309.84 213.93 250.00 250.00 0.00 0.00% 213-521-5123 Disability Insurance 504.71 418.42 259.14 350.00 350.00 0.00 0.00% 213-521-5130 PERS CLASSIC Contribution 9,362.13 4,310.61 4,353.67 5,700.00 5,700.00 0.00 0.00% 213-521-5131 PERS PEPRA Contribution 4,279.84 6,744.33 4,119.09 4,750.00 4,750.00 0.00 0.00% 213-521-5132 PERS Prepay UAAL 16,049.65 9,588.85 12,759.45 12,350.00 12,350.00 0.00 0.00% 213-521-5140 Medicare Tax 5,263.55 5,556.20 4,655.02 5,600.00 5,600.00 0.00 0.00%

Page 222 of 403 ends

Budget Comparison Report
6/1/2026 5:11:56 PM Page 44 of 57
FY 2023/24
Total Activity
FY 2024/25
Total Activity
Account Number
FY 2025/26
YTD Activity
Through May
FY 2025/26
FY 2026 AB
FY 2025/26
FY 2026 MC
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
213-521-5141 Unemployment Insurance 920.00 368.00 117.00 50.00 150.00 100.00 200.00% 213-521-5150 Flexible Benefits Program 2,040.32 1,855.20 1,217.19 1,400.00 1,400.00 0.00 0.00% 213-521-5151 Fitness Benefit 649.98 239.95 139.98 600.00 600.00 0.00 0.00% 213-521-5152 Cell Phone Allowance 285.99 207.94 143.00 200.00 200.00 0.00 0.00% 213-521-5221 Employee Training 5,037.00 2,557.00 2,478.66 3,500.00 3,500.00 0.00 0.00% 213-521-5236 Banking Fees 452.68 11,718.04 15,356.38 10,000.00 18,000.00 8,000.00 80.00% 213-521-5301 Contract Services 2,283.75 742.00 386.00 400.00 400.00 0.00 0.00% 213-521-5345 Equipment Repairs/Replacement 23,481.03 0.00 0.00 0.00 0.00 0.00 0.00% 213-521-5350 Landscape Maintenance 7,680.00 0.00 0.00 0.00 0.00 0.00 0.00% 213-521-5362 Janitorial Services 21,190.16 0.00 0.00 0.00 0.00 0.00 0.00% 213-521-5440 Utility - Communications/Telephone 3,612.41 3,970.10 656.94 750.00 750.00 0.00 0.00% 213-521-5500 Printing & Advertising 45.59 0.00 308.98 1,000.00 500.00 -500.00 -50.00% 213-521-5510 Dues & Subscriptions 914.00 200.00 800.00 950.00 950.00 0.00 0.00% 213-521-5512 Meetings & Travel 572.76 2,641.52 3,463.29 8,150.00 4,000.00 -4,150.00 -50.92% 213-521-5516 Uniform Allowance 0.00 0.00 1,880.27 1,800.00 2,000.00 200.00 11.11% 213-521-5546 Cash (Over)/Short -321.81 0.00 0.00 0.00 0.00 0.00 0.00% 213-521-5550 Supplies for Resale 6,720.67 4,273.51 2,474.60 3,600.00 3,600.00 0.00 0.00% 213-521-5560 Supplies & Materials 8,042.36 7,660.32 3,870.92 4,000.00 4,000.00 0.00 0.00% 213-521-5561 Janitorial Supplies 1,219.82 0.00 0.00 0.00 0.00 0.00 0.00% 213-521-5562 Chemicals 18,559.43 0.00 0.00 0.00 0.00 0.00 0.00% 213-521-5567 Landscaping Supply Repairs & Replacement 3,626.00 0.00 0.00 0.00 0.00 0.00 0.00% 213-521-5761 Major Equipment 0.00 0.00 3,992.32 4,000.00 4,000.00 0.00 0.00% Total SubProgram: 521 - Community Pool Services: 543,278.75 461,876.57 391,123.76 464,800.00 468,450.00 3,650.00 0.79% SubProgram: 522 - Junior Lifeguards
213-522-5100 Regular Wages 33,422.21 32,313.32 18,482.09 22,100.00 22,100.00 0.00 0.00% 213-522-5102 Part-time Wages 55,380.42 52,451.38 48,851.92 80,050.00 80,050.00 0.00 0.00% 213-522-5104 Overtime Pay 751.90 446.33 50.78 200.00 200.00 0.00 0.00% 213-522-5106 Other Pay 2,020.76 714.86 750.50 1,000.00 1,000.00 0.00 0.00% 213-522-5120 Health Insurance 7,245.45 5,302.69 1,605.41 2,350.00 2,350.00 0.00 0.00% 213-522-5121 Dental Insurance 483.96 316.42 123.95 200.00 200.00 0.00 0.00% 213-522-5122 Life Insurance 105.60 96.77 49.47 100.00 100.00 0.00 0.00% 213-522-5123 Disability Insurance 141.52 136.20 62.27 100.00 100.00 0.00 0.00% 213-522-5130 PERS CLASSIC Contribution 1,144.51 0.00 0.00 0.00 0.00 0.00 0.00% 213-522-5131 PERS PEPRA Contribution 1,945.44 2,604.22 1,535.31 1,800.00 1,800.00 0.00 0.00% 213-522-5132 PERS Prepay UAAL 1,925.65 0.00 0.00 100.00 100.00 0.00 0.00% 213-522-5140 Medicare Tax 1,338.20 1,248.07 990.33 1,550.00 1,550.00 0.00 0.00% 213-522-5150 Flexible Benefits Program 592.46 660.51 367.76 450.00 450.00 0.00 0.00% 213-522-5151 Fitness Benefit 107.50 49.97 18.75 200.00 200.00 0.00 0.00% 213-522-5152 Cell Phone Allowance 22.75 0.00 0.00 0.00 0.00 0.00 0.00%

Page 223 of 403 ends

Budget Comparison Report
6/1/2026 5:11:56 PM Page 45 of 57
FY 2023/24
Total Activity
FY 2024/25
Total Activity
Account Number
FY 2025/26
YTD Activity
Through May
FY 2025/26
FY 2026 AB
FY 2025/26
FY 2026 MC
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
213-522-5345 Equipment Repairs/Replacement 0.00 0.00 0.00 1,000.00 500.00 -500.00 -50.00% 213-522-5512 Meetings & Travel 0.00 0.00 0.00 0.00 500.00 500.00 0.00% 213-522-5516 Uniform Allowance 0.00 0.00 2,432.47 2,000.00 2,500.00 500.00 25.00% 213-522-5548 Field Trips 3,506.67 2,080.00 53.42 2,700.00 200.00 -2,500.00 -92.59% 213-522-5560 Supplies & Materials 18,931.50 9,206.48 5,064.18 8,200.00 7,000.00 -1,200.00 -14.63% Total SubProgram: 522 - Junior Lifeguards: 129,066.50 107,627.22 80,438.61 124,100.00 120,900.00 -3,200.00 -2.58% SubProgram: 523 - Swim Team Aquatics
213-523-5100 Regular Wages 4,386.02 154.66 18,482.09 22,100.00 22,100.00 0.00 0.00% 213-523-5102 Part-time Wages 35,632.34 38,960.03 35,879.63 56,300.00 56,300.00 0.00 0.00% 213-523-5104 Overtime Pay 105.52 0.00 50.78 200.00 200.00 0.00 0.00% 213-523-5106 Other Pay 335.40 0.00 750.50 1,000.00 1,000.00 0.00 0.00% 213-523-5120 Health Insurance 1,125.92 0.00 1,605.13 2,350.00 2,350.00 0.00 0.00% 213-523-5121 Dental Insurance 117.86 0.00 123.78 200.00 200.00 0.00 0.00% 213-523-5122 Life Insurance 9.70 0.00 49.30 100.00 100.00 0.00 0.00% 213-523-5123 Disability Insurance 19.08 0.00 62.28 100.00 100.00 0.00 0.00% 213-523-5130 PERS CLASSIC Contribution 557.47 0.00 0.00 0.00 0.00 0.00 0.00% 213-523-5131 PERS PEPRA Contribution 0.00 12.62 1,505.27 1,800.00 1,800.00 0.00 0.00% 213-523-5132 PERS Prepay UAAL 987.56 0.00 0.00 100.00 100.00 0.00 0.00% 213-523-5140 Medicare Tax 585.69 567.07 801.52 1,200.00 1,200.00 0.00 0.00% 213-523-5150 Flexible Benefits Program 63.34 0.00 350.53 450.00 450.00 0.00 0.00% 213-523-5151 Fitness Benefit 35.00 0.00 18.74 200.00 200.00 0.00 0.00% 213-523-5221 Employee Training 0.00 0.00 629.00 1,000.00 1,000.00 0.00 0.00% 213-523-5510 Dues & Subscriptions 708.00 1,812.81 1,800.96 2,350.00 2,350.00 0.00 0.00% 213-523-5512 Meetings & Travel 113.00 0.00 0.00 0.00 500.00 500.00 0.00% 213-523-5548 Field Trips 0.00 2,665.00 4,793.00 8,000.00 8,000.00 0.00 0.00% 213-523-5560 Supplies & Materials 2,303.54 2,877.77 1,323.49 1,800.00 1,800.00 0.00 0.00% Total SubProgram: 523 - Swim Team Aquatics: 47,085.44 47,049.96 68,226.00 99,250.00 99,750.00 500.00 0.50% SubProgram: 531 - Ocean Beach Services
213-531-5100 Regular Wages 4,386.02 154.64 0.00 0.00 0.00 0.00 0.00% 213-531-5102 Part-time Wages 0.00 7,685.82 0.00 0.00 0.00 0.00 0.00% 213-531-5104 Overtime Pay 105.52 0.00 0.00 0.00 0.00 0.00 0.00% 213-531-5106 Other Pay 335.40 0.00 0.00 0.00 0.00 0.00 0.00% 213-531-5120 Health Insurance 1,125.92 0.00 0.00 0.00 0.00 0.00 0.00% 213-531-5121 Dental Insurance 117.86 0.00 0.00 0.00 0.00 0.00 0.00% 213-531-5122 Life Insurance 9.70 0.00 0.00 0.00 0.00 0.00 0.00% 213-531-5123 Disability Insurance 19.08 0.00 0.00 0.00 0.00 0.00 0.00% 213-531-5130 PERS CLASSIC Contribution 557.47 0.00 0.00 0.00 0.00 0.00 0.00% 213-531-5131 PERS PEPRA Contribution 0.00 12.62 0.00 0.00 0.00 0.00 0.00% 213-531-5132 PERS Prepay UAAL 987.56 0.00 0.00 0.00 0.00 0.00 0.00%

Page 224 of 403 ends

Budget Comparison Report
6/1/2026 5:11:56 PM Page 46 of 57
FY 2023/24
Total Activity
FY 2024/25
Total Activity
Account Number
FY 2025/26
YTD Activity
Through May
FY 2025/26
FY 2026 AB
FY 2025/26
FY 2026 MC
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
213-531-5140 Medicare Tax 69.07 113.67 0.00 0.00 0.00 0.00 0.00% 213-531-5150 Flexible Benefits Program 63.34 0.00 0.00 0.00 0.00 0.00 0.00% 213-531-5151 Fitness Benefit 35.00 0.00 0.00 0.00 0.00 0.00 0.00% 213-531-5440 Utility - Communications/Telephone 0.00 518.80 0.00 0.00 0.00 0.00 0.00% 213-531-5560 Supplies & Materials 0.00 192.22 0.00 0.00 0.00 0.00 0.00% Total SubProgram: 531 - Ocean Beach Services: 7,811.94 8,677.77 0.00 0.00 0.00 0.00 0.00% SubProgram: 532 - Beach Store
213-532-5100 Regular Wages 4,385.94 0.00 0.00 0.00 0.00 0.00 0.00% 213-532-5102 Part-time Wages 9,655.55 0.00 0.00 0.00 0.00 0.00 0.00% 213-532-5104 Overtime Pay 105.52 0.00 0.00 0.00 0.00 0.00 0.00% 213-532-5106 Other Pay 335.40 0.00 0.00 0.00 0.00 0.00 0.00% 213-532-5120 Health Insurance 1,125.56 0.00 0.00 0.00 0.00 0.00 0.00% 213-532-5121 Dental Insurance 117.56 0.00 0.00 0.00 0.00 0.00 0.00% 213-532-5122 Life Insurance 9.56 0.00 0.00 0.00 0.00 0.00 0.00% 213-532-5123 Disability Insurance 19.23 0.00 0.00 0.00 0.00 0.00 0.00% 213-532-5130 PERS CLASSIC Contribution 554.16 0.00 0.00 0.00 0.00 0.00 0.00% 213-532-5131 PERS PEPRA Contribution 0.00 0.00 0.00 0.00 0.00 0.00 0.00% 213-532-5132 PERS Prepay UAAL 987.09 0.00 0.00 0.00 0.00 0.00 0.00% 213-532-5140 Medicare Tax 208.73 0.00 0.00 0.00 0.00 0.00 0.00% 213-532-5150 Flexible Benefits Program 63.22 0.00 0.00 0.00 0.00 0.00 0.00% 213-532-5151 Fitness Benefit 35.00 0.00 0.00 0.00 0.00 0.00 0.00% 213-532-5440 Utility - Communications/Telephone 606.86 0.00 0.00 0.00 0.00 0.00 0.00% 213-532-5546 Cash (Over)/Short -40.04 0.00 0.00 0.00 0.00 0.00 0.00% 213-532-5550 Supplies for Resale 5,476.83 0.00 0.00 0.00 0.00 0.00 0.00% 213-532-5560 Supplies & Materials 229.82 0.00 0.00 0.00 0.00 0.00 0.00% Total SubProgram: 532 - Beach Store: 23,875.99 0.00 0.00 0.00 0.00 0.00 0.00% SubProgram: 541 - Special Events
213-541-5542 Softball League Expe 1,457.62 1,843.03 1,613.07 2,000.00 2,000.00 0.00 0.00% 213-541-5560 Supplies & Materials 338.00 0.00 0.00 0.00 0.00 0.00 0.00% Total SubProgram: 541 - Special Events: 1,795.62 1,843.03 1,613.07 2,000.00 2,000.00 0.00 0.00% SubProgram: 542 - Community Garden
213-542-5102 Part-time Wages 16,909.16 19,638.36 19,241.29 26,250.00 26,250.00 0.00 0.00% 213-542-5140 Medicare Tax 245.18 284.75 279.02 800.00 800.00 0.00 0.00% 213-542-5345 Equipment Repairs/Replacement 0.00 4,652.09 0.00 0.00 0.00 0.00 0.00% 213-542-5362 Janitorial Services 1,620.00 1,716.00 0.00 0.00 0.00 0.00 0.00% 213-542-5420 Utility - Sewer 732.99 801.70 0.00 0.00 0.00 0.00 0.00% 213-542-5430 Utility - Water 91.26 0.00 0.00 0.00 0.00 0.00 0.00% 213-542-5440 Utility - Communications/Telephone 1,221.43 1,191.60 0.00 0.00 0.00 0.00 0.00%

Page 225 of 403 ends

Budget Comparison Report
6/1/2026 5:11:56 PM Page 47 of 57
FY 2023/24
Total Activity
FY 2024/25
Total Activity
Account Number
FY 2025/26
YTD Activity
Through May
FY 2025/26
FY 2026 AB
FY 2025/26
FY 2026 MC
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
213-542-5500 Printing & Advertising 91.99 0.00 0.00 0.00 0.00 0.00 0.00% 213-542-5560 Supplies & Materials 1,453.83 1,403.50 4,556.06 7,500.00 7,500.00 0.00 0.00% Total SubProgram: 542 - Community Garden: 22,365.84 29,688.00 24,076.37 34,550.00 34,550.00 0.00 0.00% Total Fund: 213 - RECREATION SERVICES FUND: 1,017,609.67 1,027,114.71 1,016,268.36 1,358,100.00 1,322,250.00 -35,850.00 -2.64% Fund: 214 - HOUSING FUND
SubProgram: 311 - Housing
214-311-5201 Professional Services 27,445.60 29,220.00 14,668.25 31,250.00 31,250.00 0.00 0.00% 214-311-5610 Housing Loan 158,875.00 0.00 0.00 0.00 0.00 0.00 0.00% Total SubProgram: 311 - Housing: 186,320.60 29,220.00 14,668.25 31,250.00 31,250.00 0.00 0.00% Total Fund: 214 - HOUSING FUND: 186,320.60 29,220.00 14,668.25 31,250.00 31,250.00 0.00 0.00% Fund: 215 - MEASURE A FUND
SubProgram: 163 - Community Services Support
215-163-5601 Community Services Grants 5,500.00 5,500.00 5,500.00 5,500.00 5,500.00 0.00 0.00% Total SubProgram: 163 - Community Services Support: 5,500.00 5,500.00 5,500.00 5,500.00 5,500.00 0.00 0.00% SubProgram: 211 - Central Services
215-211-5400 Utility - Electricity 17,933.33 16,352.29 16,219.31 19,000.00 16,000.00 -3,000.00 -15.79% Total SubProgram: 211 - Central Services: 17,933.33 16,352.29 16,219.31 19,000.00 16,000.00 -3,000.00 -15.79% SubProgram: 221 - Management Information Services
215-221-5360 Software Subscription/Maintenance 6,250.00 6,250.00 6,250.00 6,250.00 6,250.00 0.00 0.00% 215-221-5565 Computer Hardware/Replacement 0.00 0.00 0.00 5,000.00 5,000.00 0.00 0.00% Total SubProgram: 221 - Management Information Services: 6,250.00 6,250.00 6,250.00 11,250.00 11,250.00 0.00 0.00% SubProgram: 411 - Transportation, Parking and Lighting
215-411-5100 Regular Wages 40,085.68 26,722.46 0.00 0.00 0.00 0.00 0.00% 215-411-5104 Overtime Pay 508.42 659.90 0.00 0.00 0.00 0.00 0.00% 215-411-5106 Other Pay 1,668.16 1,557.62 0.00 0.00 0.00 0.00 0.00% 215-411-5108 Bilingual Pay 5.00 0.00 0.00 0.00 0.00 0.00 0.00% 215-411-5120 Health Insurance 8,326.93 6,398.25 0.00 0.00 0.00 0.00 0.00% 215-411-5121 Dental Insurance 778.41 573.37 0.00 0.00 0.00 0.00 0.00% 215-411-5122 Life Insurance 117.93 71.94 0.00 0.00 0.00 0.00 0.00% 215-411-5123 Disability Insurance 158.26 105.86 0.00 0.00 0.00 0.00 0.00% 215-411-5130 PERS CLASSIC Contribution 2,649.46 1,999.54 0.00 0.00 0.00 0.00 0.00% 215-411-5131 PERS PEPRA Contribution 1,558.13 847.01 0.00 0.00 0.00 0.00 0.00% 215-411-5132 PERS Prepay UAAL 4,572.22 4,162.93 22.04 0.00 0.00 0.00 0.00% 215-411-5140 Medicare Tax 626.21 418.23 0.00 0.00 0.00 0.00 0.00% 215-411-5150 Flexible Benefits Program 730.31 485.33 0.00 0.00 0.00 0.00 0.00% 215-411-5151 Fitness Benefit 106.05 37.89 0.00 0.00 0.00 0.00 0.00% 215-411-5152 Cell Phone Allowance 78.00 61.65 0.00 0.00 0.00 0.00 0.00%

Page 226 of 403 ends

Budget Comparison Report
6/1/2026 5:11:56 PM Page 48 of 57
FY 2023/24
Total Activity
FY 2024/25
Total Activity
Account Number
FY 2025/26
YTD Activity
Through May
FY 2025/26
FY 2026 AB
FY 2025/26
FY 2026 MC
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
215-411-5204 Transit- Senior/ADA Transport 12,000.00 12,000.00 10,000.00 12,000.00 12,000.00 0.00 0.00% 215-411-5228 Engineering Services 133,449.02 225,754.03 69,349.25 294,000.00 120,000.00 -174,000.00 -59.18% 215-411-5301 Contract Services 0.00 7,000.00 7,000.00 9,500.00 9,500.00 0.00 0.00% 215-411-5500 Printing & Advertising 69.84 743.66 0.00 1,000.00 500.00 -500.00 -50.00% 215-411-5510 Dues & Subscriptions 2,513.06 3,115.11 2,475.32 3,500.00 3,500.00 0.00 0.00% 215-411-5560 Supplies & Materials 0.00 270.88 0.00 0.00 0.00 0.00 0.00% Total SubProgram: 411 - Transportation, Parking and Lighting: 210,001.09 292,985.66 88,846.61 320,000.00 145,500.00 -174,500.00 -54.53% SubProgram: 431 - Street Maintenance
215-431-5100 Regular Wages 0.00 603.26 32,865.39 37,250.00 37,250.00 0.00 0.00% 215-431-5102 Part-time Wages 0.00 141.70 2,712.56 3,150.00 3,150.00 0.00 0.00% 215-431-5104 Overtime Pay 0.00 96.15 630.44 2,000.00 2,000.00 0.00 0.00% 215-431-5106 Other Pay 0.00 0.00 810.72 1,300.00 1,300.00 0.00 0.00% 215-431-5108 Bilingual Pay 0.00 0.00 120.00 150.00 150.00 0.00 0.00% 215-431-5120 Health Insurance 0.00 0.00 12,167.20 13,850.00 13,850.00 0.00 0.00% 215-431-5121 Dental Insurance 0.00 0.00 943.01 1,150.00 1,150.00 0.00 0.00% 215-431-5122 Life Insurance 0.00 0.00 88.35 150.00 150.00 0.00 0.00% 215-431-5123 Disability Insurance 0.00 0.00 108.56 200.00 200.00 0.00 0.00% 215-431-5130 PERS CLASSIC Contribution 0.00 58.01 2,318.12 3,050.00 3,050.00 0.00 0.00% 215-431-5131 PERS PEPRA Contribution 0.00 22.99 1,391.08 1,450.00 1,450.00 0.00 0.00% 215-431-5132 PERS Prepay UAAL 0.00 0.00 6,518.25 6,600.00 6,600.00 0.00 0.00% 215-431-5140 Medicare Tax 0.00 12.52 535.03 600.00 600.00 0.00 0.00% 215-431-5150 Flexible Benefits Program 0.00 0.00 551.86 650.00 650.00 0.00 0.00% 215-431-5151 Fitness Benefit 0.00 0.00 28.50 300.00 300.00 0.00 0.00% 215-431-5152 Cell Phone Allowance 0.00 0.00 0.00 100.00 100.00 0.00 0.00% 215-431-5302 Street Maintenance 130,737.50 160,712.99 116,108.38 215,000.00 210,000.00 -5,000.00 -2.33% 215-431-5566 Sign Replacement 32,694.51 25,054.02 8,478.60 40,000.00 10,000.00 -30,000.00 -75.00% 215-431-5761 Major Equipment 0.00 9,923.92 0.00 0.00 0.00 0.00 0.00% 215-431-5762 Vehicle Purchase 0.00 76,058.32 0.00 0.00 0.00 0.00 0.00% Total SubProgram: 431 - Street Maintenance: 163,432.01 272,683.88 186,376.05 326,950.00 291,950.00 -35,000.00 -10.71% SubProgram: 441 - Right of Way Maintenance
215-441-5356 Tree Maintenance 152,232.57 117,300.34 110,050.00 160,000.00 160,000.00 0.00 0.00% 215-441-5357 Tree Replacement 495.00 0.00 0.00 5,000.00 5,000.00 0.00 0.00% Total SubProgram: 441 - Right of Way Maintenance: 152,727.57 117,300.34 110,050.00 165,000.00 165,000.00 0.00 0.00% SubProgram: 451 - Watershed Management
215-451-5353 Storm Drain Maintenance 6,345.00 57,269.08 0.00 35,000.00 15,000.00 -20,000.00 -57.14% Total SubProgram: 451 - Watershed Management: 6,345.00 57,269.08 0.00 35,000.00 15,000.00 -20,000.00 -57.14% Total Fund: 215 - MEASURE A FUND: 562,189.00 768,341.25 413,241.97 882,700.00 650,200.00 -232,500.00 -26.34%

Page 227 of 403 ends

Budget Comparison Report
6/1/2026 5:11:56 PM Page 49 of 57
FY 2023/24
Total Activity
FY 2024/25
Total Activity
Account Number
FY 2025/26
YTD Activity
Through May
FY 2025/26
FY 2026 AB
FY 2025/26
FY 2026 MC
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
Fund: 216 - REVOLVING FUND
SubProgram: 151 - Emergency Preparedness
216-151-5301 Contract Services 12,689.30 0.00 0.00 0.00 0.00 0.00 0.00% Total SubProgram: 151 - Emergency Preparedness: 12,689.30 0.00 0.00 0.00 0.00 0.00 0.00% SubProgram: 405 - Facilities
216-405-5568 Minor Equipment 0.00 7,187.63 0.00 0.00 0.00 0.00 0.00% 216-405-5762 Vehicle Purchase 0.00 44,766.89 0.00 0.00 0.00 0.00 0.00% Total SubProgram: 405 - Facilities: 0.00 51,954.52 0.00 0.00 0.00 0.00 0.00% SubProgram: 421 - Solid Waste
216-421-5201 Professional Services 9,256.16 7,268.25 5,000.00 5,000.00 5,000.00 0.00 0.00% 216-421-5301 Contract Services 16,271.83 12,544.05 9,228.96 49,600.00 49,600.00 0.00 0.00% 216-421-5500 Printing & Advertising 0.00 0.00 0.00 2,850.00 2,850.00 0.00 0.00% 216-421-5512 Meetings & Travel 0.00 0.00 0.00 0.00 0.00 0.00 0.00% 216-421-5560 Supplies & Materials 0.00 7,060.85 10,455.14 13,900.00 13,900.00 0.00 0.00% 216-421-5761 Major Equipment 0.00 0.00 7,143.55 7,150.00 7,150.00 0.00 0.00% Total SubProgram: 421 - Solid Waste: 25,527.99 26,873.15 31,827.65 78,500.00 78,500.00 0.00 0.00% SubProgram: 501 - Parks and Recreation Administration
216-501-5566 Sign Replacement 0.00 0.00 0.00 1,000.00 1,000.00 0.00 0.00% Total SubProgram: 501 - Parks and Recreation Administration: 0.00 0.00 0.00 1,000.00 1,000.00 0.00 0.00% SubProgram: 512 - Senior Services
216-512-5560 Supplies & Materials 0.00 0.00 0.00 400.00 400.00 0.00 0.00% 216-512-5568 Minor Equipment 956.54 0.00 0.00 0.00 0.00 0.00 0.00% Total SubProgram: 512 - Senior Services : 956.54 0.00 0.00 400.00 400.00 0.00 0.00% SubProgram: 521 - Community Pool Services
216-521-5301 Contract Services 0.00 20,000.00 0.00 0.00 0.00 0.00 0.00% 216-521-5345 Equipment Repairs/Replacement 0.00 0.00 0.00 0.00 0.00 0.00 0.00% 216-521-5560 Supplies & Materials 0.00 0.00 0.00 0.00 0.00 0.00 0.00% Total SubProgram: 521 - Community Pool Services: 0.00 20,000.00 0.00 0.00 0.00 0.00 0.00% SubProgram: 522 - Junior Lifeguards
216-522-5560 Supplies & Materials 622.59 15,540.05 819.35 21,000.00 21,000.00 0.00 0.00% Total SubProgram: 522 - Junior Lifeguards: 622.59 15,540.05 819.35 21,000.00 21,000.00 0.00 0.00% SubProgram: 523 - Swim Team Aquatics
216-523-5345 Equipment Repairs/Replacement 0.00 3,320.70 2,797.30 5,000.00 5,000.00 0.00 0.00% 216-523-5560 Supplies & Materials 0.00 0.00 0.00 5,000.00 5,000.00 0.00 0.00% Total SubProgram: 523 - Swim Team Aquatics: 0.00 3,320.70 2,797.30 10,000.00 10,000.00 0.00 0.00%

Page 228 of 403 ends

Budget Comparison Report
6/1/2026 5:11:56 PM Page 50 of 57
FY 2023/24
Total Activity
FY 2024/25
Total Activity
Account Number
FY 2025/26
YTD Activity
Through May
FY 2025/26
FY 2026 AB
FY 2025/26
FY 2026 MC
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
SubProgram: 531 - Ocean Beach Services
216-531-5345 Equipment Repairs/Replacement 0.00 0.00 11,157.02 10,300.00 10,300.00 0.00 0.00% Total SubProgram: 531 - Ocean Beach Services: 0.00 0.00 11,157.02 10,300.00 10,300.00 0.00 0.00% SubProgram: 550 - City Library
216-550-5520 Books 8,763.85 5,473.44 3,478.83 5,500.00 5,500.00 0.00 0.00% 216-550-5568 Minor Equipment 29,698.71 0.00 0.00 11,500.00 11,500.00 0.00 0.00% 216-550-5761 Major Equipment 6,000.00 0.00 0.00 0.00 0.00 0.00 0.00% 216-550-5763 Furniture & Fixtures 0.00 12,294.59 0.00 0.00 0.00 0.00 0.00% Total SubProgram: 550 - City Library: 44,462.56 17,768.03 3,478.83 17,000.00 17,000.00 0.00 0.00% Total Fund: 216 - REVOLVING FUND: 84,258.98 135,456.45 50,080.15 138,200.00 138,200.00 0.00 0.00% Fund: 217 - PEG FEES
SubProgram: 161 - Communication and Community Promotions 217-161-5100 Regular Wages 2,825.09 1,554.98 4,635.52 5,050.00 5,050.00 0.00 0.00% 217-161-5104 Overtime Pay 3.16 5.56 0.00 0.00 0.00 0.00 0.00% 217-161-5106 Other Pay 0.00 219.39 128.99 150.00 150.00 0.00 0.00% 217-161-5108 Bilingual Pay 121.12 9.49 104.50 150.00 150.00 0.00 0.00% 217-161-5120 Health Insurance 963.69 405.05 1,060.41 1,200.00 1,200.00 0.00 0.00% 217-161-5121 Dental Insurance 78.46 19.78 58.55 100.00 100.00 0.00 0.00% 217-161-5122 Life Insurance 9.50 4.70 15.38 50.00 50.00 0.00 0.00% 217-161-5123 Disability Insurance 11.43 6.17 16.14 50.00 50.00 0.00 0.00% 217-161-5131 PERS Pepra Contribution 233.11 126.14 386.66 450.00 450.00 0.00 0.00% 217-161-5132 PERS Prepay UAAL 0.00 0.00 0.00 50.00 50.00 0.00 0.00% 217-161-5140 Medicare Tax 42.38 26.24 68.93 100.00 100.00 0.00 0.00% 217-161-5141 Unemployment Insurance 0.00 382.50 0.00 0.00 0.00 0.00 0.00% 217-161-5150 Flexible Benefits Program 46.44 33.88 63.08 100.00 100.00 0.00 0.00% 217-161-5151 Fitness Benefit 13.25 13.75 22.50 50.00 50.00 0.00 0.00% 217-161-5152 Cell Phone Allowance 0.00 0.00 35.75 50.00 50.00 0.00 0.00% 217-161-5201 Professional Services 64,333.70 54,816.98 70,495.34 100,000.00 100,000.00 0.00 0.00% 217-161-5345 Equipment Repairs/Replacement 1,282.38 5,228.16 2,451.36 4,550.00 4,550.00 0.00 0.00% 217-161-5510 Dues & Subscriptions 718.50 743.00 768.75 850.00 850.00 0.00 0.00% 217-161-5560 Supplies & Materials 0.00 0.00 0.00 0.00 0.00 0.00 0.00% 217-161-5761 Major Equipment 32,369.38 0.00 0.00 0.00 0.00 0.00 0.00% Total SubProgram: 161 - Communication and Community Pro… 103,051.59 63,595.77 80,311.86 112,950.00 112,950.00 0.00 0.00% SubProgram: 201 - Financial Management Services
217-201-5530 Interest Expense 337.97 0.00 0.00 0.00 0.00 0.00 0.00% Total SubProgram: 201 - Financial Management Services: 337.97 0.00 0.00 0.00 0.00 0.00 0.00%

Page 229 of 403 ends

Budget Comparison Report
6/1/2026 5:11:56 PM Page 51 of 57
FY 2023/24
Total Activity
FY 2024/25
Total Activity
Account Number
FY 2025/26
YTD Activity
Through May
FY 2025/26
FY 2026 AB
FY 2025/26
FY 2026 MC
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
SubProgram: 221 - Management Information Services
217-221-5360 Software Subscription/Maintenance 11,265.48 12,415.69 16,850.00 16,850.00 16,850.00 0.00 0.00% Total SubProgram: 221 - Management Information Services: 11,265.48 12,415.69 16,850.00 16,850.00 16,850.00 0.00 0.00% Total Fund: 217 - PEG FEES: 114,655.04 76,011.46 97,161.86 129,800.00 129,800.00 0.00 0.00% Fund: 218 - BERM ASSESSMENT DISTRICT
SubProgram: 472 - Parks Facilities
218-472-5201 Professional Services 0.00 0.00 2,900.00 3,450.00 3,450.00 0.00 0.00% 218-472-5301 Contract Services 0.00 0.00 46,502.13 46,550.00 46,550.00 0.00 0.00% 218-472-5536 Equipment/Office Rent & Leases 0.00 0.00 0.00 0.00 0.00 0.00 0.00% Total SubProgram: 472 - Parks Facilities: 0.00 0.00 49,402.13 50,000.00 50,000.00 0.00 0.00% Total Fund: 218 - BERM ASSESSMENT DISTRICT: 0.00 0.00 49,402.13 50,000.00 50,000.00 0.00 0.00% Fund: 301 - CAPITAL IMPROVEMENT PROJECTS FUND
SubProgram: 403 - Capital Improvements
301-403-5780 Major Capital Projects 3,593,465.77 10,737,689.39 1,676,599.55 6,219,050.00 6,219,050.00 0.00 0.00% Total SubProgram: 403 - Capital Improvements: 3,593,465.77 10,737,689.39 1,676,599.55 6,219,050.00 6,219,050.00 0.00 0.00% Total Fund: 301 - CAPITAL IMPROVEMENT PROJECTS FUND: 3,593,465.77 10,737,689.39 1,676,599.55 6,219,050.00 6,219,050.00 0.00 0.00% Report Total: 21,895,846.40 30,485,549.81 19,773,350.51 29,317,425.00 28,367,825.00 -949,600.00 -3.24%

Page 230 of 403 ends

Budget Comparison Report
6/1/2026 5:11:56 PM Page 52 of 57
Group Summary
SubProgra…
FY 2023/24
Total Activity
FY 2024/25
Total Activity
FY 2025/26
YTD Activity
Through May
FY 2025/26
FY 2026 AB
FY 2025/26
FY 2026 MC
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget
%
Increase /
(Decrease)
Fund: 101 - GENERAL FUND
101 - Legislative & Policy 154,374.44 215,056.70 228,195.65 257,150.00 257,150.00 0.00 0.00% 102 - Commissions Boards and Committees 9,415.85 40,558.92 4,415.00 15,800.00 15,800.00 0.00 0.00% 111 - City Administration 635,040.28 692,312.52 659,461.90 793,600.00 794,750.00 1,150.00 0.14% 121 - Legal Services 767,093.50 689,551.39 936,162.22 945,700.00 1,072,500.00 126,800.00 13.41% 131 - Records Management 90,275.33 72,977.44 69,989.35 91,300.00 91,550.00 250.00 0.27% 132 - Elections 41,085.22 68,379.46 42,951.59 52,550.00 52,550.00 0.00 0.00% 141 - Staff Recruitment, Retention and Development 374,652.03 344,401.63 346,618.13 407,150.00 407,150.00 0.00 0.00% 142 - Risk Management 588,206.57 602,131.76 684,801.85 807,350.00 750,800.00 -56,550.00 -7.00% 151 - Emergency Preparedness 87,303.32 103,261.44 61,252.05 69,900.00 69,900.00 0.00 0.00% 161 - Communication and Community Promotions 84,226.69 110,607.89 101,076.50 127,250.00 127,250.00 0.00 0.00% 162 - Economic Vitality 16,774.71 10,288.62 0.00 1,000.00 0.00 -1,000.00 -100.00% 163 - Community Services Support 55,119.75 0.00 10,000.00 10,000.00 10,000.00 0.00 0.00% 171 - Law Enforcement 5,603,715.48 5,930,221.30 5,510,523.29 6,013,200.00 6,013,200.00 0.00 0.00% 201 - Financial Management Services 529,793.86 577,013.57 557,204.44 689,100.00 693,650.00 4,550.00 0.66% 211 - Central Services 318,120.59 248,922.89 157,549.68 203,200.00 204,200.00 1,000.00 0.49% 221 - Management Information Services 251,369.66 260,597.62 307,279.33 433,700.00 371,900.00 -61,800.00 -14.25% 301 - Community Development Administration 103,325.94 159,920.93 270,206.54 302,750.00 298,850.00 -3,900.00 -1.29% 302 - Advance Planning 210,579.30 133,589.89 67,664.56 276,000.00 112,500.00 -163,500.00 -59.24% 311 - Housing 36,094.25 40,521.94 51,768.55 57,650.00 57,650.00 0.00 0.00% 321 - Development Review and Building 693,428.95 811,806.88 741,524.06 904,400.00 877,250.00 -27,150.00 -3.00% 331 - Code Compliance 282,803.28 310,811.92 239,428.53 284,550.00 280,800.00 -3,750.00 -1.32% 341 - Animal Care and Control 69,913.61 74,561.97 62,690.93 79,050.00 77,800.00 -1,250.00 -1.58% 401 - Public Works Administration 278,997.27 327,284.97 206,368.90 249,750.00 240,250.00 -9,500.00 -3.80% 403 - Capital Improvements 177,377.76 241,563.55 307,914.25 361,600.00 361,600.00 0.00 0.00% 405 - Facilities 1,301.77 202,619.94 0.00 0.00 0.00 0.00 0.00% 431 - Street Maintenance 0.00 0.00 0.00 0.00 0.00 0.00 0.00% 451 - Watershed Management 156,907.27 150,023.55 148,272.53 232,000.00 207,500.00 -24,500.00 -10.56% 461 - Resource Conservation 5.00 0.00 0.00 0.00 0.00 0.00 0.00% 471 - City Hall Facilities 0.00 -58.96 160,902.45 233,450.00 203,600.00 -29,850.00 -12.79% 501 - Parks and Recreation Administration 100,773.87 119,920.70 157,685.79 175,425.00 174,675.00 -750.00 -0.43% 502 - Parks and Facilities Maintenance 104,193.35 0.00 0.00 0.00 0.00 0.00 0.00% Total Fund: 101 - GENERAL FUND: 11,822,268.90 12,538,850.43 12,091,908.07 14,074,575.00 13,824,825.00 -249,750.00 -1.77% Fund: 103 - MAJOR ASSET REPLACEMENT AND REPAIR RESERVE
431 - Street Maintenance 0.00 152,234.21 0.00 0.00 0.00 0.00 0.00% 472 - Parks Facilities 0.00 0.00 0.00 31,000.00 31,000.00 0.00 0.00% Total Fund: 103 - MAJOR ASSET REPLACEMENT AND REPAIR R… 0.00 152,234.21 0.00 31,000.00 31,000.00 0.00 0.00%

Page 231 of 403 ends

Budget Comparison Report
6/1/2026 5:11:56 PM Page 53 of 57
SubProgra…
FY 2023/24
Total Activity
FY 2024/25
Total Activity
FY 2025/26
YTD Activity
Through May
FY 2025/26
FY 2026 AB
FY 2025/26
FY 2026 MC
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget
%
Increase /
(Decrease)
Fund: 104 - MEASURE X FUND
111 - City Administration 0.00 0.00 78,469.63 175,500.00 175,500.00 0.00 0.00% 141 - Staff Recruitment, Retention and Development 0.00 0.00 0.00 80,000.00 80,000.00 0.00 0.00% 142 - Risk Management 0.00 0.00 0.00 2,000.00 2,000.00 0.00 0.00% 151 - Emergency Preparedness 0.00 0.00 0.00 105,500.00 105,500.00 0.00 0.00% 161 - Communication and Community Promotions 66,600.00 76,044.87 59,524.75 85,500.00 85,500.00 0.00 0.00% 162 - Economic Vitality 30,706.00 29,635.64 0.00 15,500.00 15,500.00 0.00 0.00% 163 - Community Services Support 107,165.00 156,360.00 137,574.39 163,500.00 163,500.00 0.00 0.00% 171 - Law Enforcement 788,200.00 809,370.38 984,179.46 1,088,650.00 1,088,650.00 0.00 0.00% 181 - Racial Equity 50,657.41 20,376.80 0.00 29,000.00 29,000.00 0.00 0.00% 302 - Advance Planning 197,446.10 257,870.46 260,604.03 289,300.00 289,300.00 0.00 0.00% 311 - Housing 40,376.59 33,257.81 18,779.97 42,000.00 42,000.00 0.00 0.00% 405 - Facilities 1,445.12 100,222.38 0.00 0.00 0.00 0.00 0.00% 461 - Resource Conservation 85,236.12 77,562.42 109,034.36 170,850.00 164,100.00 -6,750.00 -3.95% 502 - Parks and Facilities Maintenance 214,465.81 0.00 0.00 0.00 0.00 0.00 0.00% 512 - Senior Services 39,232.43 165,566.31 145,516.34 204,900.00 190,450.00 -14,450.00 -7.05% Total Fund: 104 - MEASURE X FUND: 1,621,530.58 1,726,267.07 1,793,682.93 2,452,200.00 2,431,000.00 -21,200.00 -0.86% Fund: 201 - TRAFFIC SAFETY FUND
331 - Code Compliance 15,710.78 14,140.38 13,226.73 17,450.00 17,450.00 0.00 0.00% Total Fund: 201 - TRAFFIC SAFETY FUND: 15,710.78 14,140.38 13,226.73 17,450.00 17,450.00 0.00 0.00% Fund: 202 - LIBRARY FUND
102 - Commissions Boards and Committees 1,410.00 1,350.00 1,140.00 2,250.00 2,250.00 0.00 0.00% 142 - Risk Management 0.00 0.00 0.00 3,200.00 3,200.00 0.00 0.00% 211 - Central Services 0.00 16,847.26 0.00 0.00 0.00 0.00 0.00% 221 - Management Information Services 16,017.00 15,925.61 8,777.02 29,550.00 19,150.00 -10,400.00 -35.19% 405 - Facilities 9,388.86 132,422.78 0.00 0.00 0.00 0.00 0.00% 473 - Library Facilities 0.00 -14.45 84,441.72 143,250.00 128,750.00 -14,500.00 -10.12% 501 - Parks and Recreation Administration 24,639.19 25,983.82 27,714.81 29,500.00 29,500.00 0.00 0.00% 502 - Parks and Facilities Maintenance 34,389.44 0.00 0.00 0.00 0.00 0.00 0.00% 550 - City Library 581,529.68 647,637.45 486,220.77 731,000.00 702,300.00 -28,700.00 -3.93% Total Fund: 202 - LIBRARY FUND: 667,374.17 840,152.47 608,294.32 938,750.00 885,150.00 -53,600.00 -5.71% Fund: 204 - PARK MAINTENANCE FUND
211 - Central Services 0.00 181,338.70 0.00 0.00 0.00 0.00 0.00% 405 - Facilities 765.06 403,815.63 0.00 0.00 0.00 0.00 0.00% 472 - Parks Facilities 0.00 -33.66 529,037.79 797,850.00 741,150.00 -56,700.00 -7.11% 501 - Parks and Recreation Administration 35,150.63 58,168.62 60,785.10 75,500.00 75,500.00 0.00 0.00% 502 - Parks and Facilities Maintenance 508,897.15 0.00 0.00 0.00 0.00 0.00 0.00% 531 - Ocean Beach Services 45,681.49 60,803.12 0.00 0.00 0.00 0.00 0.00%

Page 232 of 403 ends

Budget Comparison Report
6/1/2026 5:11:56 PM Page 54 of 57
SubProgra…
FY 2023/24
Total Activity
FY 2024/25
Total Activity
FY 2025/26
YTD Activity
Through May
FY 2025/26
FY 2026 AB
FY 2025/26
FY 2026 MC
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget
%
Increase /
(Decrease)
Total Fund: 204 - PARK MAINTENANCE FUND: 590,494.33 704,092.41 589,822.89 873,350.00 816,650.00 -56,700.00 -6.49% Fund: 205 - GAS TAX FUND
431 - Street Maintenance 286,149.59 326,132.95 167,400.90 316,800.00 249,000.00 -67,800.00 -21.40% 502 - Parks and Facilities Maintenance 7,096.90 0.00 0.00 0.00 0.00 0.00 0.00% Total Fund: 205 - GAS TAX FUND: 293,246.49 326,132.95 167,400.90 316,800.00 249,000.00 -67,800.00 -21.40% Fund: 206 - LOCAL TRANSPORTATION FUND
405 - Facilities 0.00 105.90 0.00 0.00 0.00 0.00 0.00%
431 - Street Maintenance 13,357.65 9,846.70 13,970.48 17,100.00 16,400.00 -700.00 -4.09% Total Fund: 206 - LOCAL TRANSPORTATION FUND: 13,357.65 9,952.60 13,970.48 17,100.00 16,400.00 -700.00 -4.09% Fund: 207 - TIDELANDS TRUST FUND
101 - Legislative & Policy 28,002.00 28,842.00 33,168.00 33,500.00 33,500.00 0.00 0.00% 211 - Central Services 1,905.56 0.00 0.00 0.00 0.00 0.00 0.00% 221 - Management Information Services 1,080.00 1,080.00 0.00 1,100.00 1,100.00 0.00 0.00% 405 - Facilities 633.74 137,798.90 0.00 0.00 0.00 0.00 0.00% 477 - Beach Facilities 0.00 -14.45 104,668.61 165,100.00 158,800.00 -6,300.00 -3.82% 501 - Parks and Recreation Administration 70,128.49 58,097.64 55,467.26 58,750.00 58,750.00 0.00 0.00% 502 - Parks and Facilities Maintenance 71,102.65 0.00 0.00 0.00 0.00 0.00 0.00% 531 - Ocean Beach Services 83,742.09 113,974.72 122,843.34 170,950.00 171,600.00 650.00 0.38% Total Fund: 207 - TIDELANDS TRUST FUND: 256,594.53 339,778.81 316,147.21 429,400.00 423,750.00 -5,650.00 -1.32% Fund: 208 - STREET LIGHTING FUND
211 - Central Services 139,048.02 129,319.27 102,365.45 130,150.00 130,150.00 0.00 0.00% 411 - Transportation, Parking and Lighting 33,619.66 82,070.50 73,428.28 132,850.00 86,350.00 -46,500.00 -35.00% 502 - Parks and Facilities Maintenance 22,175.27 0.00 0.00 0.00 0.00 0.00 0.00% Total Fund: 208 - STREET LIGHTING FUND: 194,842.95 211,389.77 175,793.73 263,000.00 216,500.00 -46,500.00 -17.68% Fund: 209 - RIGHT-OF-WAY MAINTENANCE DISTRICT FUND
211 - Central Services 53,489.26 54,241.52 47,548.84 58,350.00 56,350.00 -2,000.00 -3.43% 441 - Right of Way Maintenance 294,986.22 283,417.63 284,634.90 399,450.00 341,550.00 -57,900.00 -14.49% 502 - Parks and Facilities Maintenance 20,367.13 0.00 0.00 0.00 0.00 0.00 0.00% Total Fund: 209 - RIGHT-OF-WAY MAINTENANCE DISTRICT FU… 368,842.61 337,659.15 332,183.74 457,800.00 397,900.00 -59,900.00 -13.08% Fund: 210 - PARKING AND BUSINESS IMPROVEMENT DISTRICT…
161 - Communication and Community Promotions 11,769.94 16,975.02 7,887.24 17,350.00 17,350.00 0.00 0.00% Total Fund: 210 - PARKING AND BUSINESS IMPROVEMENT DIS… 11,769.94 16,975.02 7,887.24 17,350.00 17,350.00 0.00 0.00% Fund: 211 - AB 939 SOLID WASTE FUND
211 - Central Services 5,865.75 7,240.50 7,197.57 8,600.00 8,600.00 0.00 0.00% 421 - Solid Waste 293,820.53 431,914.78 338,412.43 610,950.00 480,500.00 -130,450.00 -21.35% 431 - Street Maintenance 174,531.23 54,936.00 0.00 0.00 11,000.00 11,000.00 0.00% 502 - Parks and Facilities Maintenance 7,096.90 0.00 0.00 0.00 0.00 0.00 0.00%

Page 233 of 403 ends

Budget Comparison Report
6/1/2026 5:11:56 PM Page 55 of 57
SubProgra…
FY 2023/24
Total Activity
FY 2024/25
Total Activity
FY 2025/26
YTD Activity
Through May
FY 2025/26 FY 2025/26
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget
%
Increase /
(Decrease)
Total Fund: 211 - AB 939 SOLID WASTE FUND: 481,314.41 494,091.28 345,610.00 619,550.00 500,100.00 -119,450.00 -19.28% Fund: 213 - RECREATION SERVICES FUND
142 - Risk Management 0.00 0.00 0.00 2,500.00 2,500.00 0.00 0.00% 211 - Central Services 113,208.37 114,128.20 0.00 0.00 0.00 0.00 0.00% 221 - Management Information Services 11,835.00 14,218.94 14,984.25 21,000.00 19,050.00 -1,950.00 -9.29% 405 - Facilities 0.00 95,096.55 0.00 0.00 0.00 0.00 0.00% 474 - Veterans Hall Facilities 0.00 0.00 104,848.85 147,350.00 152,150.00 4,800.00 3.26% 475 - Pool Facilities 0.00 0.00 253,523.28 345,550.00 325,650.00 -19,900.00 -5.76% 476 - Community Garden Facilities 0.00 0.00 16,035.90 25,850.00 19,500.00 -6,350.00 -24.56% 478 - Community Farm 0.00 0.00 8,735.19 24,550.00 10,200.00 -14,350.00 -58.45% 502 - Parks and Facilities Maintenance 7,520.23 0.00 0.00 0.00 0.00 0.00 0.00% 503 - Vets Hall/Seaside 109,765.99 146,908.47 52,663.08 66,600.00 67,550.00 950.00 1.43% 521 - Community Pool Services 543,278.75 461,876.57 391,123.76 464,800.00 468,450.00 3,650.00 0.79% 522 - Junior Lifeguards 129,066.50 107,627.22 80,438.61 124,100.00 120,900.00 -3,200.00 -2.58% 523 - Swim Team Aquatics 47,085.44 47,049.96 68,226.00 99,250.00 99,750.00 500.00 0.50% 531 - Ocean Beach Services 7,811.94 8,677.77 0.00 0.00 0.00 0.00 0.00% 532 - Beach Store 23,875.99 0.00 0.00 0.00 0.00 0.00 0.00% 541 - Special Events 1,795.62 1,843.03 1,613.07 2,000.00 2,000.00 0.00 0.00% 542 - Community Garden 22,365.84 29,688.00 24,076.37 34,550.00 34,550.00 0.00 0.00% Total Fund: 213 - RECREATION SERVICES FUND: 1,017,609.67 1,027,114.71 1,016,268.36 1,358,100.00 1,322,250.00 -35,850.00 -2.64% Fund: 214 - HOUSING FUND
311 - Housing 186,320.60 29,220.00 14,668.25 31,250.00 31,250.00 0.00 0.00% Total Fund: 214 - HOUSING FUND: 186,320.60 29,220.00 14,668.25 31,250.00 31,250.00 0.00 0.00% Fund: 215 - MEASURE A FUND
163 - Community Services Support 5,500.00 5,500.00 5,500.00 5,500.00 5,500.00 0.00 0.00% 211 - Central Services 17,933.33 16,352.29 16,219.31 19,000.00 16,000.00 -3,000.00 -15.79% 221 - Management Information Services 6,250.00 6,250.00 6,250.00 11,250.00 11,250.00 0.00 0.00% 411 - Transportation, Parking and Lighting 210,001.09 292,985.66 88,846.61 320,000.00 145,500.00 -174,500.00 -54.53% 431 - Street Maintenance 163,432.01 272,683.88 186,376.05 326,950.00 291,950.00 -35,000.00 -10.71% 441 - Right of Way Maintenance 152,727.57 117,300.34 110,050.00 165,000.00 165,000.00 0.00 0.00% 451 - Watershed Management 6,345.00 57,269.08 0.00 35,000.00 15,000.00 -20,000.00 -57.14% Total Fund: 215 - MEASURE A FUND: 562,189.00 768,341.25 413,241.97 882,700.00 650,200.00 -232,500.00 -26.34% Fund: 216 - REVOLVING FUND
151 - Emergency Preparedness 12,689.30 0.00 0.00 0.00 0.00 0.00 0.00% 405 - Facilities 0.00 51,954.52 0.00 0.00 0.00 0.00 0.00% 421 - Solid Waste 25,527.99 26,873.15 31,827.65 78,500.00 78,500.00 0.00 0.00% 501 - Parks and Recreation Administration 0.00 0.00 0.00 1,000.00 1,000.00 0.00 0.00% 512 - Senior Services 956.54 0.00 0.00 400.00 400.00 0.00 0.00%

Page 234 of 403 ends

Budget Comparison Report
6/1/2026 5:11:56 PM Page 56 of 57
SubProgra…
FY 2023/24
Total Activity
FY 2024/25
Total Activity
FY 2025/26
YTD Activity
Through May
FY 2025/26
FY 2026 AB
FY 2025/26
FY 2026 MC
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget
%
Increase /
(Decrease)
521 - Community Pool Services 0.00 20,000.00 0.00 0.00 0.00 0.00 0.00% 522 - Junior Lifeguards 622.59 15,540.05 819.35 21,000.00 21,000.00 0.00 0.00% 523 - Swim Team Aquatics 0.00 3,320.70 2,797.30 10,000.00 10,000.00 0.00 0.00% 531 - Ocean Beach Services 0.00 0.00 11,157.02 10,300.00 10,300.00 0.00 0.00% 550 - City Library 44,462.56 17,768.03 3,478.83 17,000.00 17,000.00 0.00 0.00% Total Fund: 216 - REVOLVING FUND: 84,258.98 135,456.45 50,080.15 138,200.00 138,200.00 0.00 0.00% Fund: 217 - PEG FEES
161 - Communication and Community Promotions 103,051.59 63,595.77 80,311.86 112,950.00 112,950.00 0.00 0.00% 201 - Financial Management Services 337.97 0.00 0.00 0.00 0.00 0.00 0.00% 221 - Management Information Services 11,265.48 12,415.69 16,850.00 16,850.00 16,850.00 0.00 0.00% Total Fund: 217 - PEG FEES: 114,655.04 76,011.46 97,161.86 129,800.00 129,800.00 0.00 0.00% Fund: 218 - BERM ASSESSMENT DISTRICT
472 - Parks Facilities 0.00 0.00 49,402.13 50,000.00 50,000.00 0.00 0.00% Total Fund: 218 - BERM ASSESSMENT DISTRICT: 0.00 0.00 49,402.13 50,000.00 50,000.00 0.00 0.00% Fund: 301 - CAPITAL IMPROVEMENT PROJECTS FUND
403 - Capital Improvements 3,593,465.77 10,737,689.39 1,676,599.55 6,219,050.00 6,219,050.00 0.00 0.00% Total Fund: 301 - CAPITAL IMPROVEMENT PROJECTS FUND: 3,593,465.77 10,737,689.39 1,676,599.55 6,219,050.00 6,219,050.00 0.00 0.00% Report Total: 21,895,846.40 30,485,549.81 19,773,350.51 29,317,425.00 28,367,825.00 -949,600.00 -3.24%

Page 235 of 403 ends

Budget Comparison Report
6/1/2026 5:11:56 PM Page 57 of 57
Fund Summary
Fund
FY 2023/24
Total Activity
FY 2024/25
Total Activity
FY 2025/26
YTD Activity
Through May
FY 2025/26
FY 2026 AB
FY 2025/26
FY 2026 MC
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
101 - GENERAL FUND 11,822,268.90 12,538,850.43 12,091,908.07 14,074,575.00 13,824,825.00 -249,750.00 -1.77% 103 - MAJOR ASSET REPLACEMENT AND R… 0.00 152,234.21 0.00 31,000.00 31,000.00 0.00 0.00% 104 - MEASURE X FUND 1,621,530.58 1,726,267.07 1,793,682.93 2,452,200.00 2,431,000.00 -21,200.00 -0.86% 201 - TRAFFIC SAFETY FUND 15,710.78 14,140.38 13,226.73 17,450.00 17,450.00 0.00 0.00% 202 - LIBRARY FUND 667,374.17 840,152.47 608,294.32 938,750.00 885,150.00 -53,600.00 -5.71% 204 - PARK MAINTENANCE FUND 590,494.33 704,092.41 589,822.89 873,350.00 816,650.00 -56,700.00 -6.49% 205 - GAS TAX FUND 293,246.49 326,132.95 167,400.90 316,800.00 249,000.00 -67,800.00 -21.40% 206 - LOCAL TRANSPORTATION FUND 13,357.65 9,952.60 13,970.48 17,100.00 16,400.00 -700.00 -4.09% 207 - TIDELANDS TRUST FUND 256,594.53 339,778.81 316,147.21 429,400.00 423,750.00 -5,650.00 -1.32% 208 - STREET LIGHTING FUND 194,842.95 211,389.77 175,793.73 263,000.00 216,500.00 -46,500.00 -17.68% 209 - RIGHT-OF-WAY MAINTENANCE DIST… 368,842.61 337,659.15 332,183.74 457,800.00 397,900.00 -59,900.00 -13.08% 210 - PARKING AND BUSINESS IMPROVEM… 11,769.94 16,975.02 7,887.24 17,350.00 17,350.00 0.00 0.00% 211 - AB 939 SOLID WASTE FUND 481,314.41 494,091.28 345,610.00 619,550.00 500,100.00 -119,450.00 -19.28% 213 - RECREATION SERVICES FUND 1,017,609.67 1,027,114.71 1,016,268.36 1,358,100.00 1,322,250.00 -35,850.00 -2.64% 214 - HOUSING FUND 186,320.60 29,220.00 14,668.25 31,250.00 31,250.00 0.00 0.00% 215 - MEASURE A FUND 562,189.00 768,341.25 413,241.97 882,700.00 650,200.00 -232,500.00 -26.34% 216 - REVOLVING FUND 84,258.98 135,456.45 50,080.15 138,200.00 138,200.00 0.00 0.00% 217 - PEG FEES 114,655.04 76,011.46 97,161.86 129,800.00 129,800.00 0.00 0.00% 218 - BERM ASSESSMENT DISTRICT 0.00 0.00 49,402.13 50,000.00 50,000.00 0.00 0.00% 301 - CAPITAL IMPROVEMENT PROJECTS … 3,593,465.77 10,737,689.39 1,676,599.55 6,219,050.00 6,219,050.00 0.00 0.00% Report Total: 21,895,846.40 30,485,549.81 19,773,350.51 29,317,425.00 28,367,825.00 -949,600.00 -3.24%

Page 236 of 403 ends

6/5/2026 1:49:28 PM Page 1 of 8
Budget Comparison Report
Carpinteria, CA Account Detail
FY 2023/24
Total Activity
FY 2024/25
Total Activity
Account Number
FY 2025/26
YTD Activity
Through May
FY 2025/26
FY 2026 AB
FY 2025/26
FY 2026 MC
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
Fund: 101 - GENERAL FUND
Revenue
101-999-4912 From AB 939 211 0.00 0.00 61,480.76 0.00 61,500.00 61,500.00 0.00% Total Revenue: 0.00 0.00 61,480.76 0.00 61,500.00 61,500.00 0.00% Expense
101-999-5901 To Capital Asset Reserve 103 0.00 0.00 24,056.00 24,056.00 24,056.00 0.00 0.00% 101-999-5905 To Park Maintenance 204 227,253.68 380,927.72 337,329.61 651,300.00 592,250.00 -59,050.00 -9.07% 101-999-5907 To ROW 209 102,813.64 129,714.99 147,410.83 247,400.00 179,700.00 -67,700.00 -27.36% 101-999-5908 To Revolving Fund 216 12,689.30 0.00 0.00 0.00 0.00 0.00 0.00% 101-999-5909 To Recreation Services 213 409,814.90 0.00 0.00 0.00 0.00 0.00 0.00% 101-999-5911 To Capital Improvement 301 1,163,136.32 0.00 0.00 0.00 0.00 0.00 0.00% 101-999-5912 To General Reserve 102 0.00 0.00 98,126.00 98,126.00 98,126.00 0.00 0.00% 101-999-5913 To AB 939 211 4,458.78 156,301.00 0.00 -61,500.00 0.00 61,500.00 -100.00% 101-999-5917 To Library Fund 202 30,000.00 0.00 0.00 0.00 0.00 0.00 0.00% 101-999-5921 To Berm Assessment 218 0.00 0.00 21,775.16 29,600.00 29,600.00 0.00 0.00% Total Expense: 1,950,166.62 666,943.71 628,697.60 988,982.00 923,732.00 -65,250.00 -6.60% Total Fund: 101 - GENERAL FUND: -1,950,166.62 -666,943.71 -567,216.84 -988,982.00 -862,232.00 126,750.00 -12.82% Fund: 102 - GENERAL RESERVE - SPECIAL PROJECTS
Revenue
102-999-4916 From General 101 0.00 0.00 98,126.00 98,126.00 98,126.00 0.00 0.00% Total Revenue: 0.00 0.00 98,126.00 98,126.00 98,126.00 0.00 0.00% Expense
102-999-5905 To Park Maintenance 204 0.00 0.00 0.00 0.00 0.00 0.00 0.00% Total Expense: 0.00 0.00 0.00 0.00 0.00 0.00 0.00%
Total Fund: 102 - GENERAL RESERVE - SPECIAL PROJECTS: 0.00 0.00 98,126.00 98,126.00 98,126.00 0.00 0.00% Fund: 103 - MAJOR ASSET REPLACEMENT AND REPAIR RESERVE
Revenue
103-999-4916 From General 101 0.00 0.00 24,056.00 24,056.00 24,056.00 0.00 0.00% Total Revenue: 0.00 0.00 24,056.00 24,056.00 24,056.00 0.00 0.00%

Page 237 of 403 ends

Budget Comparison Report
6/5/2026 1:49:28 PM Page 2 of 8
FY 2023/24
Total Activity
FY 2024/25
Total Activity
Account Number
FY 2025/26
YTD Activity
Through May
FY 2025/26
FY 2026 AB
FY 2025/26
FY 2026 MC
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
Expense
103-999-5916 To Peg 217 32,221.37 0.00 0.00 0.00 0.00 0.00 0.00% Total Expense: 32,221.37 0.00 0.00 0.00 0.00 0.00 0.00% Total Fund: 103 - MAJOR ASSET REPLACEMENT AND REPAIR R… -32,221.37 0.00 24,056.00 24,056.00 24,056.00 0.00 0.00% Fund: 104 - MEASURE X FUND
Expense
104-999-5905 To Park Maintenance 204 120,000.00 0.00 0.00 0.00 0.00 0.00 0.00% 104-999-5907 To ROW 209 50,000.00 0.00 0.00 0.00 0.00 0.00 0.00% 104-999-5909 To Recreation Services 213 80,000.00 470,303.72 377,361.83 709,550.00 626,650.00 -82,900.00 -11.68% 104-999-5911 To Capital Improvement 301 1,263,798.65 4,913,081.03 -6,853.78 50,000.00 50,000.00 0.00 0.00% 104-999-5913 To AB 939 211 190,304.00 0.00 0.00 0.00 0.00 0.00 0.00% 104-999-5916 To Peg 217 0.00 4,774.75 62,081.77 81,025.00 81,050.00 25.00 0.03% 104-999-5917 To Library Fund 202 487,129.15 547,558.12 424,631.78 701,350.00 645,750.00 -55,600.00 -7.93% Total Expense: 2,191,231.80 5,935,717.62 857,221.60 1,541,925.00 1,403,450.00 -138,475.00 -8.98% Total Fund: 104 - MEASURE X FUND: 2,191,231.80 5,935,717.62 857,221.60 1,541,925.00 1,403,450.00 -138,475.00 -8.98% Fund: 202 - LIBRARY FUND
Revenue
202-999-4916 From General 101 30,000.00 0.00 0.00 0.00 0.00 0.00 0.00% 202-999-4918 From Measure X 104 487,129.15 547,558.12 424,631.78 701,350.00 645,750.00 -55,600.00 -7.93% Total Revenue: 517,129.15 547,558.12 424,631.78 701,350.00 645,750.00 -55,600.00 -7.93% Total Fund: 202 - LIBRARY FUND: 517,129.15 547,558.12 424,631.78 701,350.00 645,750.00 -55,600.00 -7.93% Fund: 203 - ROAD MAINTENANCE REHABILITATION FUND
Expense
203-999-5911 To Capital Improvement 301 574,622.25 354,150.00 42,321.25 58,000.00 58,000.00 0.00 0.00% Total Expense: 574,622.25 354,150.00 42,321.25 58,000.00 58,000.00 0.00 0.00% Total Fund: 203 - ROAD MAINTENANCE REHABILITATION FUN… 574,622.25 354,150.00 42,321.25 58,000.00 58,000.00 0.00 0.00% Fund: 204 - PARK MAINTENANCE FUND
Revenue
204-999-4916 From General 101 227,253.68 380,927.72 337,329.61 651,300.00 592,250.00 -59,050.00 -9.07% 204-999-4917 From General Reserves 102 0.00 0.00 0.00 0.00 0.00 0.00 0.00% 204-999-4918 From Measure X 104 120,000.00 0.00 0.00 0.00 0.00 0.00 0.00% Total Revenue: 347,253.68 380,927.72 337,329.61 651,300.00 592,250.00 -59,050.00 -9.07% Total Fund: 204 - PARK MAINTENANCE FUND: 347,253.68 380,927.72 337,329.61 651,300.00 592,250.00 -59,050.00 -9.07%

Page 238 of 403 ends

Budget Comparison Report
6/5/2026 1:49:28 PM Page 3 of 8
FY 2023/24
Total Activity
FY 2024/25
Total Activity
Account Number
FY 2025/26
YTD Activity
Through May
FY 2025/26
FY 2026 AB
FY 2025/26
FY 2026 MC
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
Fund: 205 - GAS TAX FUND
Expense
205-999-5911 To Capital Improvement 301 0.00 460,000.00 0.00 184,000.00 184,000.00 0.00 0.00% Total Expense: 0.00 460,000.00 0.00 184,000.00 184,000.00 0.00 0.00% Total Fund: 205 - GAS TAX FUND: 0.00 460,000.00 0.00 184,000.00 184,000.00 0.00 0.00% Fund: 206 - LOCAL TRANSPORTATION FUND
Expense
206-999-5911 To Capital Improvement 301 0.00 0.00 0.00 10,000.00 10,000.00 0.00 0.00% Total Expense: 0.00 0.00 0.00 10,000.00 10,000.00 0.00 0.00% Total Fund: 206 - LOCAL TRANSPORTATION FUND: 0.00 0.00 0.00 10,000.00 10,000.00 0.00 0.00% Fund: 207 - TIDELANDS TRUST FUND
Expense
207-999-5911 To Capital Improvement 301 4,573.15 0.00 36.70 267,000.00 267,000.00 0.00 0.00% Total Expense: 4,573.15 0.00 36.70 267,000.00 267,000.00 0.00 0.00% Total Fund: 207 - TIDELANDS TRUST FUND: 4,573.15 0.00 36.70 267,000.00 267,000.00 0.00 0.00% Fund: 208 - STREET LIGHTING FUND
Expense
208-999-5911 To Capital Improvement 301 0.00 0.00 0.00 115,500.00 115,500.00 0.00 0.00% Total Expense: 0.00 0.00 0.00 115,500.00 115,500.00 0.00 0.00% Total Fund: 208 - STREET LIGHTING FUND: 0.00 0.00 0.00 115,500.00 115,500.00 0.00 0.00% Fund: 209 - RIGHT-OF-WAY MAINTENANCE DISTRICT FUND
Revenue
209-999-4916 From General 101 102,813.64 129,714.99 147,410.83 247,400.00 179,700.00 -67,700.00 -27.36% 209-999-4918 From Measure X 104 50,000.00 0.00 0.00 0.00 0.00 0.00 0.00% Total Revenue: 152,813.64 129,714.99 147,410.83 247,400.00 179,700.00 -67,700.00 -27.36% Total Fund: 209 - RIGHT-OF-WAY MAINTENANCE DISTRICT FU… 152,813.64 129,714.99 147,410.83 247,400.00 179,700.00 -67,700.00 -27.36% Fund: 211 - AB 939 SOLID WASTE FUND
Revenue
211-999-4916 From General 101 4,458.78 156,301.00 0.00 -61,500.00 0.00 61,500.00 -100.00% 211-999-4918 From Measure X 104 190,304.00 0.00 0.00 0.00 0.00 0.00 0.00% Total Revenue: 194,762.78 156,301.00 0.00 -61,500.00 0.00 61,500.00 -100.00% Expense
211-999-5900 To General 101 0.00 0.00 61,480.76 0.00 61,500.00 61,500.00 0.00% Total Expense: 0.00 0.00 61,480.76 0.00 61,500.00 61,500.00 0.00% Total Fund: 211 - AB 939 SOLID WASTE FUND: 194,762.78 156,301.00 -61,480.76 -61,500.00 -61,500.00 0.00 0.00%

Page 239 of 403 ends

Budget Comparison Report
6/5/2026 1:49:28 PM Page 4 of 8
FY 2023/24
Total Activity
FY 2024/25
Total Activity
Account Number
FY 2025/26
YTD Activity
Through May
FY 2025/26
FY 2026 AB
FY 2025/26
FY 2026 MC
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
Fund: 213 - RECREATION SERVICES FUND
Revenue
213-999-4901 From Revolving 216 17,570.77 0.00 0.00 0.00 0.00 0.00 0.00% 213-999-4916 From General 101 409,814.90 0.00 0.00 0.00 0.00 0.00 0.00% 213-999-4918 From Measure X 104 80,000.00 470,303.72 377,361.83 709,550.00 626,650.00 -82,900.00 -11.68% Total Revenue: 507,385.67 470,303.72 377,361.83 709,550.00 626,650.00 -82,900.00 -11.68% Total Fund: 213 - RECREATION SERVICES FUND: 507,385.67 470,303.72 377,361.83 709,550.00 626,650.00 -82,900.00 -11.68% Fund: 215 - MEASURE A FUND
Expense
215-999-5911 To Capital Improvement 301 497,753.93 1,178,215.44 5,165.56 523,000.00 523,000.00 0.00 0.00% Total Expense: 497,753.93 1,178,215.44 5,165.56 523,000.00 523,000.00 0.00 0.00% Total Fund: 215 - MEASURE A FUND: 497,753.93 1,178,215.44 5,165.56 523,000.00 523,000.00 0.00 0.00% Fund: 216 - REVOLVING FUND
Revenue
216-999-4916 From General 101 12,689.30 0.00 0.00 0.00 0.00 0.00 0.00% Total Revenue: 12,689.30 0.00 0.00 0.00 0.00 0.00 0.00% Expense
216-999-5909 To Recreation Services 213 17,570.77 0.00 0.00 0.00 0.00 0.00 0.00% 216-999-5911 To Capital Improvement 301 0.00 0.00 0.00 11,000.00 44,000.00 33,000.00 300.00% Total Expense: 17,570.77 0.00 0.00 11,000.00 44,000.00 33,000.00 300.00% Total Fund: 216 - REVOLVING FUND: -4,881.47 0.00 0.00 -11,000.00 -44,000.00 -33,000.00 300.00% Fund: 217 - PEG FEES
Revenue
217-999-4902 From Major Asset Replacement 103 32,221.37 0.00 0.00 0.00 0.00 0.00 0.00% 217-999-4918 From Measure X 104 0.00 4,774.75 62,081.77 81,025.00 81,050.00 25.00 0.03% Total Revenue: 32,221.37 4,774.75 62,081.77 81,025.00 81,050.00 25.00 0.03% Total Fund: 217 - PEG FEES: 32,221.37 4,774.75 62,081.77 81,025.00 81,050.00 25.00 0.03% Fund: 218 - BERM ASSESSMENT DISTRICT
Revenue
218-999-4916 From General 101 0.00 0.00 21,775.16 29,600.00 29,600.00 0.00 0.00% Total Revenue: 0.00 0.00 21,775.16 29,600.00 29,600.00 0.00 0.00% Total Fund: 218 - BERM ASSESSMENT DISTRICT: 0.00 0.00 21,775.16 29,600.00 29,600.00 0.00 0.00% Fund: 301 - CAPITAL IMPROVEMENT PROJECTS FUND
Revenue
301-999-4901 From Revolving 216 0.00 0.00 0.00 11,000.00 44,000.00 33,000.00 300.00% 301-999-4904 From Gas Tax 205 0.00 460,000.00 0.00 184,000.00 184,000.00 0.00 0.00%

Page 240 of 403 ends

Budget Comparison Report
6/5/2026 1:49:28 PM Page 5 of 8
FY 2023/24
Total Activity
FY 2024/25
Total Activity
Account Number
FY 2025/26
YTD Activity
Through May
FY 2025/26
FY 2026 AB
FY 2025/26
FY 2026 MC
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
301-999-4905 From Local Transportation 206 0.00 0.00 0.00 10,000.00 10,000.00 0.00 0.00% 301-999-4906 From Measure A 215 497,753.93 1,178,215.44 5,165.56 523,000.00 523,000.00 0.00 0.00% 301-999-4907 From Tidelands Trust Fund 207 4,573.15 0.00 36.70 267,000.00 267,000.00 0.00 0.00% 301-999-4908 From Street Lighting 208 0.00 0.00 0.00 115,500.00 115,500.00 0.00 0.00% 301-999-4916 From General 101 1,163,136.32 0.00 0.00 0.00 0.00 0.00 0.00% 301-999-4918 From Measure X 104 1,263,798.65 4,913,081.03 -6,853.78 50,000.00 50,000.00 0.00 0.00% 301-999-4919 From RMRA 203 574,622.25 354,150.00 42,321.25 58,000.00 58,000.00 0.00 0.00% Total Revenue: 3,503,884.30 6,905,446.47 40,669.73 1,218,500.00 1,251,500.00 33,000.00 2.71% Total Fund: 301 - CAPITAL IMPROVEMENT PROJECTS FUND: 3,503,884.30 6,905,446.47 40,669.73 1,218,500.00 1,251,500.00 33,000.00 2.71% Fund: 801 - GENERAL FIXED ASSET ACCOUNT GROUP (GFAAG)
Expense
801-401-5990 Depreciation Expense - Public Works 356,642.14 440,144.76 0.00 0.00 0.00 0.00 0.00% 801-501-5990 Depreciation Expense - Parks 135,968.55 122,991.54 0.00 0.00 0.00 0.00 0.00% 801-521-5990 Depreciation Expense - Pool 15,277.17 9,712.56 0.00 0.00 0.00 0.00 0.00% 801-550-5990 Depreciation Expense - Library 0.00 9,302.69 0.00 0.00 0.00 0.00 0.00% 801-900-5990 Depreciation Expense 598,427.51 676,314.51 0.00 0.00 0.00 0.00 0.00% Total Expense: 1,106,315.37 1,258,466.06 0.00 0.00 0.00 0.00 0.00% Total Fund: 801 - GENERAL FIXED ASSET ACCOUNT GROUP (G… 1,106,315.37 1,258,466.06 0.00 0.00 0.00 0.00 0.00% Report Total: -1,106,315.37 -1,258,466.06 0.00 0.00 0.00 0.00 0.00%

Page 241 of 403 ends

Budget Comparison Report
6/5/2026 1:49:28 PM Page 6 of 8
Group Summary
Account Typ…
FY 2023/24
Total Activity
FY 2024/25
Total Activity
FY 2025/26
YTD Activity
Through May
FY 2025/26
FY 2026 AB
FY 2025/26
FY 2026 MC
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget
%
Increase /
(Decrease)
Fund: 101 - GENERAL FUND
Revenue 0.00 0.00 61,480.76 0.00 61,500.00 61,500.00 0.00% Expense 1,950,166.62 666,943.71 628,697.60 988,982.00 923,732.00 -65,250.00 -6.60% Total Fund: 101 - GENERAL FUND: -1,950,166.62 -666,943.71 -567,216.84 -988,982.00 -862,232.00 126,750.00 -12.82% Fund: 102 - GENERAL RESERVE - SPECIAL PROJECTS
Revenue 0.00 0.00 98,126.00 98,126.00 98,126.00 0.00 0.00% Expense 0.00 0.00 0.00 0.00 0.00 0.00 0.00%
Total Fund: 102 - GENERAL RESERVE - SPECIAL PROJECTS: 0.00 0.00 98,126.00 98,126.00 98,126.00 0.00 0.00% Fund: 103 - MAJOR ASSET REPLACEMENT AND REPAIR RESERVE
Revenue 0.00 0.00 24,056.00 24,056.00 24,056.00 0.00 0.00% Expense 32,221.37 0.00 0.00 0.00 0.00 0.00 0.00%
Total Fund: 103 - MAJOR ASSET REPLACEMENT AND REPAIR R… -32,221.37 0.00 24,056.00 24,056.00 24,056.00 0.00 0.00% Fund: 104 - MEASURE X FUND
Expense 2,191,231.80 5,935,717.62 857,221.60 1,541,925.00 1,403,450.00 -138,475.00 -8.98% Total Fund: 104 - MEASURE X FUND: 2,191,231.80 5,935,717.62 857,221.60 1,541,925.00 1,403,450.00 -138,475.00 -8.98% Fund: 202 - LIBRARY FUND
Revenue 517,129.15 547,558.12 424,631.78 701,350.00 645,750.00 -55,600.00 -7.93% Total Fund: 202 - LIBRARY FUND: 517,129.15 547,558.12 424,631.78 701,350.00 645,750.00 -55,600.00 -7.93% Fund: 203 - ROAD MAINTENANCE REHABILITATION FUND
Expense 574,622.25 354,150.00 42,321.25 58,000.00 58,000.00 0.00 0.00% Total Fund: 203 - ROAD MAINTENANCE REHABILITATION FUN… 574,622.25 354,150.00 42,321.25 58,000.00 58,000.00 0.00 0.00% Fund: 204 - PARK MAINTENANCE FUND
Revenue 347,253.68 380,927.72 337,329.61 651,300.00 592,250.00 -59,050.00 -9.07% Total Fund: 204 - PARK MAINTENANCE FUND: 347,253.68 380,927.72 337,329.61 651,300.00 592,250.00 -59,050.00 -9.07% Fund: 205 - GAS TAX FUND
Expense 0.00 460,000.00 0.00 184,000.00 184,000.00 0.00 0.00% Total Fund: 205 - GAS TAX FUND: 0.00 460,000.00 0.00 184,000.00 184,000.00 0.00 0.00% Fund: 206 - LOCAL TRANSPORTATION FUND
Expense 0.00 0.00 0.00 10,000.00 10,000.00 0.00 0.00%
Total Fund: 206 - LOCAL TRANSPORTATION FUND: 0.00 0.00 0.00 10,000.00 10,000.00 0.00 0.00% Fund: 207 - TIDELANDS TRUST FUND
Expense 4,573.15 0.00 36.70 267,000.00 267,000.00 0.00 0.00% Total Fund: 207 - TIDELANDS TRUST FUND: 4,573.15 0.00 36.70 267,000.00 267,000.00 0.00 0.00%

Page 242 of 403 ends

Budget Comparison Report
6/5/2026 1:49:28 PM Page 7 of 8
Account Typ…
FY 2023/24
Total Activity
FY 2024/25
Total Activity
FY 2025/26
YTD Activity
Through May
FY 2025/26
FY 2026 AB
FY 2025/26
FY 2026 MC
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget
%
Increase /
(Decrease)
Fund: 208 - STREET LIGHTING FUND
Expense 0.00 0.00 0.00 115,500.00 115,500.00 0.00 0.00% Total Fund: 208 - STREET LIGHTING FUND: 0.00 0.00 0.00 115,500.00 115,500.00 0.00 0.00% Fund: 209 - RIGHT-OF-WAY MAINTENANCE DISTRICT FUND
Revenue 152,813.64 129,714.99 147,410.83 247,400.00 179,700.00 -67,700.00 -27.36% Total Fund: 209 - RIGHT-OF-WAY MAINTENANCE DISTRICT FU… 152,813.64 129,714.99 147,410.83 247,400.00 179,700.00 -67,700.00 -27.36% Fund: 211 - AB 939 SOLID WASTE FUND
Revenue 194,762.78 156,301.00 0.00 -61,500.00 0.00 61,500.00 -100.00% Expense 0.00 0.00 61,480.76 0.00 61,500.00 61,500.00 0.00% Total Fund: 211 - AB 939 SOLID WASTE FUND: 194,762.78 156,301.00 -61,480.76 -61,500.00 -61,500.00 0.00 0.00% Fund: 213 - RECREATION SERVICES FUND
Revenue 507,385.67 470,303.72 377,361.83 709,550.00 626,650.00 -82,900.00 -11.68% Total Fund: 213 - RECREATION SERVICES FUND: 507,385.67 470,303.72 377,361.83 709,550.00 626,650.00 -82,900.00 -11.68% Fund: 215 - MEASURE A FUND
Expense 497,753.93 1,178,215.44 5,165.56 523,000.00 523,000.00 0.00 0.00% Total Fund: 215 - MEASURE A FUND: 497,753.93 1,178,215.44 5,165.56 523,000.00 523,000.00 0.00 0.00% Fund: 216 - REVOLVING FUND
Revenue 12,689.30 0.00 0.00 0.00 0.00 0.00 0.00%
Expense 17,570.77 0.00 0.00 11,000.00 44,000.00 33,000.00 300.00% Total Fund: 216 - REVOLVING FUND: -4,881.47 0.00 0.00 -11,000.00 -44,000.00 -33,000.00 300.00% Fund: 217 - PEG FEES
Revenue 32,221.37 4,774.75 62,081.77 81,025.00 81,050.00 25.00 0.03% Total Fund: 217 - PEG FEES: 32,221.37 4,774.75 62,081.77 81,025.00 81,050.00 25.00 0.03% Fund: 218 - BERM ASSESSMENT DISTRICT
Revenue 0.00 0.00 21,775.16 29,600.00 29,600.00 0.00 0.00% Total Fund: 218 - BERM ASSESSMENT DISTRICT: 0.00 0.00 21,775.16 29,600.00 29,600.00 0.00 0.00% Fund: 301 - CAPITAL IMPROVEMENT PROJECTS FUND
Revenue 3,503,884.30 6,905,446.47 40,669.73 1,218,500.00 1,251,500.00 33,000.00 2.71% Total Fund: 301 - CAPITAL IMPROVEMENT PROJECTS FUND: 3,503,884.30 6,905,446.47 40,669.73 1,218,500.00 1,251,500.00 33,000.00 2.71% Fund: 801 - GENERAL FIXED ASSET ACCOUNT GROUP (GFAAG)
Expense 1,106,315.37 1,258,466.06 0.00 0.00 0.00 0.00 0.00% Total Fund: 801 - GENERAL FIXED ASSET ACCOUNT GROUP (G… 1,106,315.37 1,258,466.06 0.00 0.00 0.00 0.00 0.00% Report Total: -1,106,315.37 -1,258,466.06 0.00 0.00 0.00 0.00 0.00%

Page 243 of 403 ends

Budget Comparison Report
6/5/2026 1:49:28 PM Page 8 of 8
Fund Summary
Fund
FY 2023/24
Total Activity
FY 2024/25
Total Activity
FY 2025/26
YTD Activity
Through May
FY 2025/26
FY 2026 AB
FY 2025/26
FY 2026 MC
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
101 - GENERAL FUND -1,950,166.62 -666,943.71 -567,216.84 -988,982.00 -862,232.00 126,750.00 -12.82% 102 - GENERAL RESERVE - SPECIAL PROJEC… 0.00 0.00 98,126.00 98,126.00 98,126.00 0.00 0.00% 103 - MAJOR ASSET REPLACEMENT AND R… -32,221.37 0.00 24,056.00 24,056.00 24,056.00 0.00 0.00% 104 - MEASURE X FUND 2,191,231.80 5,935,717.62 857,221.60 1,541,925.00 1,403,450.00 -138,475.00 -8.98% 202 - LIBRARY FUND 517,129.15 547,558.12 424,631.78 701,350.00 645,750.00 -55,600.00 -7.93% 203 - ROAD MAINTENANCE REHABILITATI… 574,622.25 354,150.00 42,321.25 58,000.00 58,000.00 0.00 0.00% 204 - PARK MAINTENANCE FUND 347,253.68 380,927.72 337,329.61 651,300.00 592,250.00 -59,050.00 -9.07% 205 - GAS TAX FUND 0.00 460,000.00 0.00 184,000.00 184,000.00 0.00 0.00% 206 - LOCAL TRANSPORTATION FUND 0.00 0.00 0.00 10,000.00 10,000.00 0.00 0.00% 207 - TIDELANDS TRUST FUND 4,573.15 0.00 36.70 267,000.00 267,000.00 0.00 0.00% 208 - STREET LIGHTING FUND 0.00 0.00 0.00 115,500.00 115,500.00 0.00 0.00% 209 - RIGHT-OF-WAY MAINTENANCE DIST… 152,813.64 129,714.99 147,410.83 247,400.00 179,700.00 -67,700.00 -27.36% 211 - AB 939 SOLID WASTE FUND 194,762.78 156,301.00 -61,480.76 -61,500.00 -61,500.00 0.00 0.00% 213 - RECREATION SERVICES FUND 507,385.67 470,303.72 377,361.83 709,550.00 626,650.00 -82,900.00 -11.68% 215 - MEASURE A FUND 497,753.93 1,178,215.44 5,165.56 523,000.00 523,000.00 0.00 0.00% 216 - REVOLVING FUND -4,881.47 0.00 0.00 -11,000.00 -44,000.00 -33,000.00 300.00% 217 - PEG FEES 32,221.37 4,774.75 62,081.77 81,025.00 81,050.00 25.00 0.03% 218 - BERM ASSESSMENT DISTRICT 0.00 0.00 21,775.16 29,600.00 29,600.00 0.00 0.00% 301 - CAPITAL IMPROVEMENT PROJECTS … 3,503,884.30 6,905,446.47 40,669.73 1,218,500.00 1,251,500.00 33,000.00 2.71% 801 - GENERAL FIXED ASSET ACCOUNT GR… 1,106,315.37 1,258,466.06 0.00 0.00 0.00 0.00 0.00% Report Total: -1,106,315.37 -1,258,466.06 0.00 0.00 0.00 0.00 0.00%

Page 244 of 403 ends

6/1/2026 5:08:52 PM Page 1 of 18
Budget Comparison Report
Carpinteria, CA Account Detail
FY 2024/25
Total Activity
FY 2025/26
Total Activity
Account Number
FY 2026/27
YTD Activity
Through May
FY 2026/27
FY 2027 AB
FY 2026/27
FY 2027 MC
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
Fund: 101 - GENERAL FUND
Type: 41 - Taxes
101-171-4120 Sales Tax Safety 91,535.91 54,368.31 0.00 92,800.00 94,700.00 1,900.00 2.05% 101-900-4100 Property Tax- Secured, Current Year2,987,637.75 3,031,589.76 0.00 3,175,200.00 3,215,300.00 40,100.00 1.26% 101-900-4101 Property Tax- Unsecured, Current Year110,564.48 110,681.82 0.00 125,000.00 123,800.00 -1,200.00 -0.96% 101-900-4102 Property Tax- Prior Year, Secured/Unsecured 40,532.64 39,056.54 0.00 35,000.00 45,000.00 10,000.00 28.57% 101-900-4103 Property Tax- In Lieu 2,090,542.00 1,086,762.50 0.00 2,304,750.00 2,260,500.00 -44,250.00 -1.92% 101-900-4111 Property Tax- Homeowners Exemption 9,867.76 4,825.52 0.00 11,400.00 11,400.00 0.00 0.00% 101-900-4112 Property Tax- Documentary Transfer 80,737.90 78,446.47 0.00 60,000.00 85,000.00 25,000.00 41.67% 101-900-4113 Property Tax- Supplemental Roll 73,125.29 45,197.48 0.00 82,400.00 75,000.00 -7,400.00 -8.98% 101-900-4121 Sales Tax 2,044,252.10 1,335,391.42 0.00 2,150,150.00 2,154,000.00 3,850.00 0.18% 101-900-4130 Franchise Fees - Cable 151,248.52 104,161.21 0.00 152,000.00 139,000.00 -13,000.00 -8.55% 101-900-4135 Franchise Fees - Gas 42,230.63 49,753.74 0.00 42,250.00 49,800.00 7,550.00 17.87% 101-900-4140 Franchise Fees - Refuse 382,228.83 326,389.34 0.00 424,400.00 449,600.00 25,200.00 5.94% 101-900-4145 Franchise Fees - Electric 138,111.61 132,668.36 0.00 138,150.00 132,700.00 -5,450.00 -3.94% 101-900-4150 Transient Occupancy Tax 2,802,235.12 2,133,873.95 0.00 2,925,500.00 3,058,900.00 133,400.00 4.56% 101-900-4151 Transient Occupancy Tax - Short Term Rentals 885,805.39 814,001.49 0.00 873,450.00 1,007,400.00 133,950.00 15.34% 101-900-4160 Business License Tax 67,141.16 64,500.27 0.00 70,000.00 70,000.00 0.00 0.00% Total Type: 41 - Taxes: 11,997,797.09 9,411,668.18 0.00 12,662,450.00 12,972,100.00 309,650.00 2.45% Type: 42 - Licenses & Permits
101-201-4200 Business License Application Fee 14,352.37 9,370.00 0.00 12,000.00 12,000.00 0.00 0.00% 101-321-4220 Building/ Construction Permits 334,648.99 303,985.96 0.00 225,000.00 225,000.00 0.00 0.00% 101-321-4221 Solar Permits 20,207.64 25,318.08 0.00 5,000.00 15,000.00 10,000.00 200.00% 101-321-4260 Flat Rate Permits 11,120.00 8,259.02 0.00 8,000.00 9,000.00 1,000.00 12.50% 101-331-4210 Massage & Peddler Permits 213.00 0.00 0.00 300.00 300.00 0.00 0.00% 101-341-4270 Dog Licenses 7,550.00 6,955.83 0.00 10,000.00 8,000.00 -2,000.00 -20.00% 101-341-4271 Animal Keeping Permit 0.00 536.00 0.00 0.00 0.00 0.00 0.00% 101-402-4230 Engineering/ Street Permits 33,247.78 30,967.42 0.00 20,000.00 25,000.00 5,000.00 25.00% 101-402-4240 Over-Size Load Permits 2,357.00 1,377.00 0.00 1,800.00 1,800.00 0.00 0.00% 101-900-4201 Short-Term Rental License 22,349.00 8,849.00 0.00 24,000.00 10,000.00 -14,000.00 -58.33% 101-900-4202 Tobacco Retailer Permit 1,664.00 0.00 0.00 1,700.00 1,700.00 0.00 0.00% Total Type: 42 - Licenses & Permits: 447,709.78 395,618.31 0.00 307,800.00 307,800.00 0.00 0.00%

Page 245 of 403 ends

Budget Comparison Report
6/1/2026 5:08:52 PM Page 2 of 18
FY 2024/25
Total Activity
FY 2025/26
Total Activity
Account Number
FY 2026/27
YTD Activity
Through May
FY 2026/27
FY 2027 AB
FY 2026/27
FY 2027 MC
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
Type: 43 - Intergovernmental
101-171-4375 Federal Grant- COPS 194,663.36 201,536.56 0.00 175,000.00 175,000.00 0.00 0.00% 101-302-4360 State Grants 44,625.60 38,550.30 0.00 0.00 160,000.00 160,000.00 0.00% 101-401-4360 State Grants 57,256.15 13,377.80 0.00 0.00 7,000.00 7,000.00 0.00% 101-900-4300 DMV Parking Fees 22,369.10 13,985.02 0.00 18,000.00 18,000.00 0.00 0.00% Total Type: 43 - Intergovernmental: 318,914.21 267,449.68 0.00 193,000.00 360,000.00 167,000.00 86.53% Type: 44 - Fines & Forfeitures
101-201-4400 Penalties/Interest Charges 23,630.45 17,945.17 0.00 9,000.00 9,000.00 0.00 0.00% 101-331-4404 Parking Fines & Penalties 34,863.70 37,344.96 0.00 32,000.00 32,000.00 0.00 0.00% 101-331-4406 Local Fines & Penalties 22,965.00 32,811.50 0.00 12,000.00 62,000.00 50,000.00 416.67% 101-401-4406 Local Fines & Penalties 100.00 0.00 0.00 100.00 100.00 0.00 0.00% 101-900-4402 Court Fines & Penalties 736.25 281.11 0.00 1,300.00 1,300.00 0.00 0.00% 101-900-4410 Property Tax- Interest/Penalties 21,680.48 16,204.05 0.00 12,400.00 16,000.00 3,600.00 29.03% Total Type: 44 - Fines & Forfeitures: 103,975.88 104,586.79 0.00 66,800.00 120,400.00 53,600.00 80.24% Type: 45 - Charges for services
101-131-4504 City Clerk Charges 152.25 25.00 0.00 200.00 200.00 0.00 0.00% 101-201-4502 Processing Fee 26,911.62 36,901.60 0.00 30,000.00 30,000.00 0.00 0.00% 101-201-4599 Merchant Processing Fees 1,538.44 1,933.79 0.00 1,200.00 2,700.00 1,500.00 125.00% 101-211-4500 Rents & Leases 1,680.00 0.00 0.00 2,000.00 0.00 -2,000.00 -100.00% 101-221-4511 Technology Surcharge 30,949.67 21,021.25 0.00 23,000.00 23,000.00 0.00 0.00% 101-302-4547 General Plan Update Fee 6,784.96 2,192.94 0.00 3,500.00 3,500.00 0.00 0.00% 101-321-4503 Planning Charges 313,313.84 487,335.29 0.00 220,000.00 350,000.00 130,000.00 59.09% 101-321-4509 Building Plan Check 268,611.79 206,824.91 0.00 150,000.00 150,000.00 0.00 0.00% 101-341-4565 Animal Control Fees 270.00 1,253.00 0.00 500.00 500.00 0.00 0.00% 101-401-4507 Public Works Charges 18,341.76 2,520.38 0.00 10,000.00 10,000.00 0.00 0.00% Total Type: 45 - Charges for services: 668,554.33 760,008.16 0.00 440,400.00 569,900.00 129,500.00 29.41% Type: 46 - Interest
101-900-4600 Interest Income 241,362.37 110,383.63 0.00 100,000.00 100,000.00 0.00 0.00% 101-900-4601 Net Adjustment Fair Value 48,327.04 0.00 0.00 0.00 0.00 0.00 0.00% 101-900-4602 Gain/Loss on Investment 21,435.48 10,572.19 0.00 0.00 0.00 0.00 0.00% Total Type: 46 - Interest: 311,124.89 120,955.82 0.00 100,000.00 100,000.00 0.00 0.00% Type: 48 - Miscellaneous Revenue
101-161-4802 Miscellaneous Income 2,181.50 0.00 0.00 0.00 0.00 0.00 0.00% 101-401-4802 Miscellaneous Income 411.00 875.00 0.00 500.00 500.00 0.00 0.00% 101-403-4802 Miscellaneous Income 2,181.50 0.00 0.00 0.00 0.00 0.00 0.00% 101-403-4812 Reimbursement- Insurance Claim 0.00 4,817.16 0.00 0.00 0.00 0.00 0.00% 101-451-4802 Miscellaneous Income 4,362.95 0.00 0.00 0.00 0.00 0.00 0.00% 101-461-4802 Miscellaneous Income 0.00 0.00 0.00 0.00 33,500.00 33,500.00 0.00%

Page 246 of 403 ends

Budget Comparison Report
6/1/2026 5:08:52 PM Page 3 of 18
FY 2024/25
Total Activity
FY 2025/26
Total Activity
Account Number
FY 2026/27
YTD Activity
Through May
FY 2026/27
FY 2027 AB
FY 2026/27
FY 2027 MC
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
101-900-4802 Miscellaneous Income 220,903.10 243,136.65 0.00 225,000.00 225,000.00 0.00 0.00% 101-900-4804 SB90 Claims 7,648.00 0.00 0.00 7,700.00 7,700.00 0.00 0.00% 101-900-4810 Reimbursement- State 117,876.40 83,577.56 0.00 0.00 0.00 0.00 0.00% 101-900-4812 Reimbursement- Insurance Claim 4,387.48 498.81 0.00 0.00 0.00 0.00 0.00% Total Type: 48 - Miscellaneous Revenue: 359,951.93 332,905.18 0.00 233,200.00 266,700.00 33,500.00 14.37% Total Fund: 101 - GENERAL FUND: 14,208,028.11 11,393,192.12 0.00 14,003,650.00 14,696,900.00 693,250.00 4.95% Fund: 102 - GENERAL RESERVE - SPECIAL PROJECTS
Type: 46 - Interest
102-900-4600 Interest Income 32,245.70 16,584.59 0.00 16,000.00 16,000.00 0.00 0.00% 102-900-4601 Net Adjustment Fair Value 16,027.72 0.00 0.00 0.00 0.00 0.00 0.00% 102-900-4602 Gain/Loss on Investment 2,955.84 1,448.84 0.00 0.00 0.00 0.00 0.00% Total Type: 46 - Interest: 51,229.26 18,033.43 0.00 16,000.00 16,000.00 0.00 0.00% Total Fund: 102 - GENERAL RESERVE - SPECIAL PROJECTS: 51,229.26 18,033.43 0.00 16,000.00 16,000.00 0.00 0.00% Fund: 103 - MAJOR ASSET REPLACEMENT AND REPAIR RESERVE
Type: 46 - Interest
103-900-4600 Interest Income 37,254.25 17,864.26 0.00 15,000.00 15,000.00 0.00 0.00% 103-900-4601 Net Adjustment Fair Value 17,896.73 0.00 0.00 0.00 0.00 0.00 0.00% 103-900-4602 Gain/Loss on Investment 3,579.97 1,602.80 0.00 0.00 0.00 0.00 0.00% Total Type: 46 - Interest: 58,730.95 19,467.06 0.00 15,000.00 15,000.00 0.00 0.00% Total Fund: 103 - MAJOR ASSET REPLACEMENT AND REPAIR R… 58,730.95 19,467.06 0.00 15,000.00 15,000.00 0.00 0.00% Fund: 104 - MEASURE X FUND
Type: 41 - Taxes
104-900-4122 Sales Tax - Local 3,787,080.55 2,494,333.86 0.00 3,902,000.00 3,993,000.00 91,000.00 2.33% Total Type: 41 - Taxes: 3,787,080.55 2,494,333.86 0.00 3,902,000.00 3,993,000.00 91,000.00 2.33% Type: 43 - Intergovernmental
104-302-4360 State Grants 0.00 17,740.93 0.00 0.00 0.00 0.00 0.00% Total Type: 43 - Intergovernmental: 0.00 17,740.93 0.00 0.00 0.00 0.00 0.00% Type: 45 - Charges for services
104-162-4500 Rents & Leases 1,262.22 2,857.60 0.00 1,500.00 1,500.00 0.00 0.00% Total Type: 45 - Charges for services: 1,262.22 2,857.60 0.00 1,500.00 1,500.00 0.00 0.00% Type: 46 - Interest
104-900-4600 Interest Income 80,455.78 23,798.81 0.00 40,000.00 40,000.00 0.00 0.00% 104-900-4601 Net Adjustment Fair Value 14,214.07 0.00 0.00 0.00 0.00 0.00 0.00% 104-900-4602 Gain/Loss on Investment 9,970.54 1,851.64 0.00 0.00 0.00 0.00 0.00% Total Type: 46 - Interest: 104,640.39 25,650.45 0.00 40,000.00 40,000.00 0.00 0.00%

Page 247 of 403 ends

Budget Comparison Report
6/1/2026 5:08:52 PM Page 4 of 18
FY 2024/25
Total Activity
FY 2025/26
Total Activity
Account Number
FY 2026/27
YTD Activity
Through May
FY 2026/27
FY 2027 AB
FY 2026/27
FY 2027 MC
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
Type: 48 - Miscellaneous Revenue
104-461-4802 Miscellaneous Income 31,868.45 16,762.78 0.00 20,000.00 0.00 -20,000.00 -100.00% 104-512-4806 Donations 1,500.00 0.00 0.00 10,000.00 0.00 -10,000.00 -100.00% Total Type: 48 - Miscellaneous Revenue: 33,368.45 16,762.78 0.00 30,000.00 0.00 -30,000.00 -100.00% Total Fund: 104 - MEASURE X FUND: 3,926,351.61 2,557,345.62 0.00 3,973,500.00 4,034,500.00 61,000.00 1.54% Fund: 201 - TRAFFIC SAFETY FUND
Type: 44 - Fines & Forfeitures
201-331-4408 California Vehicle Code Penalties 25,876.43 11,884.30 0.00 35,000.00 20,000.00 -15,000.00 -42.86% Total Type: 44 - Fines & Forfeitures: 25,876.43 11,884.30 0.00 35,000.00 20,000.00 -15,000.00 -42.86% Type: 46 - Interest
201-331-4600 Interest Income 3,716.21 2,016.75 0.00 1,000.00 1,000.00 0.00 0.00% 201-331-4601 Net Adjustment Fair Value 1,913.51 0.00 0.00 0.00 0.00 0.00 0.00% 201-331-4602 Gain/Loss on Investment 324.43 178.79 0.00 0.00 0.00 0.00 0.00% Total Type: 46 - Interest: 5,954.15 2,195.54 0.00 1,000.00 1,000.00 0.00 0.00% Type: 48 - Miscellaneous Revenue
201-331-4802 Miscellaneous Income 6,737.06 4,719.49 0.00 6,000.00 6,000.00 0.00 0.00% Total Type: 48 - Miscellaneous Revenue: 6,737.06 4,719.49 0.00 6,000.00 6,000.00 0.00 0.00% Total Fund: 201 - TRAFFIC SAFETY FUND: 38,567.64 18,799.33 0.00 42,000.00 27,000.00 -15,000.00 -35.71% Fund: 202 - LIBRARY FUND
Type: 43 - Intergovernmental
202-550-4365 Per Capita County Funding 151,946.00 155,344.00 0.00 155,000.00 155,000.00 0.00 0.00% Total Type: 43 - Intergovernmental: 151,946.00 155,344.00 0.00 155,000.00 155,000.00 0.00 0.00% Type: 45 - Charges for services
202-550-4510 Library Service Fees 2,822.73 2,257.20 0.00 3,000.00 3,000.00 0.00 0.00% Total Type: 45 - Charges for services: 2,822.73 2,257.20 0.00 3,000.00 3,000.00 0.00 0.00% Type: 46 - Interest
202-900-4601 Net Adjustment Fair Value 159.55 0.00 0.00 0.00 0.00 0.00 0.00% Total Type: 46 - Interest: 159.55 0.00 0.00 0.00 0.00 0.00 0.00% Type: 48 - Miscellaneous Revenue
202-550-4806 Donations 71,400.38 66,429.18 0.00 81,500.00 66,500.00 -15,000.00 -18.40% Total Type: 48 - Miscellaneous Revenue: 71,400.38 66,429.18 0.00 81,500.00 66,500.00 -15,000.00 -18.40% Total Fund: 202 - LIBRARY FUND: 226,328.66 224,030.38 0.00 239,500.00 224,500.00 -15,000.00 -6.26%

Page 248 of 403 ends
← All documents from this meeting