Agenda packet — Carpinteria City Council, June 8, 2026 (part 3 of 4)

Budget Comparison Report
6/1/2026 5:08:52 PM Page 5 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)
Fund: 203 - ROAD MAINTENANCE REHABILITATION FUND
Type: 43 - Intergovernmental
203-431-4314 RMRA (SB1) 358,606.04 264,688.10 0.00 344,800.00 344,800.00 0.00 0.00% Total Type: 43 - Intergovernmental: 358,606.04 264,688.10 0.00 344,800.00 344,800.00 0.00 0.00% Type: 46 - Interest
203-431-4600 Interest Income 73.63 3,585.93 0.00 0.00 3,500.00 3,500.00 0.00% 203-431-4601 Net Adjustment Fair Value 109.62 0.00 0.00 0.00 0.00 0.00 0.00% 203-431-4602 Gain/Loss on Investment 7.17 218.70 0.00 0.00 0.00 0.00 0.00% Total Type: 46 - Interest: 190.42 3,804.63 0.00 0.00 3,500.00 3,500.00 0.00% Total Fund: 203 - ROAD MAINTENANCE REHABILITATION FUN… 358,796.46 268,492.73 0.00 344,800.00 348,300.00 3,500.00 1.02% Fund: 204 - PARK MAINTENANCE FUND
Type: 41 - Taxes
204-405-4169 Property Tax- Park Maintenance Tax 158,971.51 0.00 0.00 0.00 0.00 0.00 0.00% 204-472-4169 Property Tax- Park Maintenance Tax 0.00 157,461.67 0.00 159,000.00 159,000.00 0.00 0.00% Total Type: 41 - Taxes: 158,971.51 157,461.67 0.00 159,000.00 159,000.00 0.00 0.00% Type: 43 - Intergovernmental
204-501-4316 Bluffs Endowment 77,849.00 36,732.00 0.00 37,000.00 37,000.00 0.00 0.00% Total Type: 43 - Intergovernmental: 77,849.00 36,732.00 0.00 37,000.00 37,000.00 0.00 0.00% Type: 45 - Charges for services
204-501-4513 Park Rentals 18,281.52 17,751.26 0.00 19,200.00 21,000.00 1,800.00 9.38% Total Type: 45 - Charges for services: 18,281.52 17,751.26 0.00 19,200.00 21,000.00 1,800.00 9.38% Type: 46 - Interest
204-501-4600 Interest Income 345.27 0.00 0.00 0.00 0.00 0.00 0.00% 204-501-4601 Net Adjustment Fair Value 64.09 0.00 0.00 0.00 0.00 0.00 0.00% 204-501-4602 Gain/Loss on Investment 55.60 0.00 0.00 0.00 0.00 0.00 0.00% Total Type: 46 - Interest: 464.96 0.00 0.00 0.00 0.00 0.00 0.00% Type: 47 - Special Assessments
204-501-4700 Berm Assessment 20,702.74 0.00 0.00 0.00 0.00 0.00 0.00% Total Type: 47 - Special Assessments: 20,702.74 0.00 0.00 0.00 0.00 0.00 0.00% Type: 48 - Miscellaneous Revenue
204-405-4802 Miscellaneous Income 31,459.05 0.00 0.00 0.00 0.00 0.00 0.00% 204-501-4806 Donations 15,500.00 7,950.00 0.00 4,000.00 4,000.00 0.00 0.00% Total Type: 48 - Miscellaneous Revenue: 46,959.05 7,950.00 0.00 4,000.00 4,000.00 0.00 0.00% Total Fund: 204 - PARK MAINTENANCE FUND: 323,228.78 219,894.93 0.00 219,200.00 221,000.00 1,800.00 0.82%

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Budget Comparison Report
6/1/2026 5:08:52 PM Page 6 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)
Fund: 205 - GAS TAX FUND
Type: 43 - Intergovernmental
205-431-4320 Section 2103 125,351.95 92,755.39 0.00 119,600.00 130,100.00 10,500.00 8.78% 205-431-4322 Section 2106 46,983.69 34,239.15 0.00 47,300.00 48,200.00 900.00 1.90% 205-431-4324 Section 2107 108,412.93 78,287.02 0.00 114,150.00 113,700.00 -450.00 -0.39% 205-431-4326 Section 2107.5 3,000.00 3,000.00 0.00 3,000.00 3,000.00 0.00 0.00% 205-431-4328 Section 2105 81,724.35 59,542.77 0.00 83,650.00 85,100.00 1,450.00 1.73% Total Type: 43 - Intergovernmental: 365,472.92 267,824.33 0.00 367,700.00 380,100.00 12,400.00 3.37% Type: 46 - Interest
205-431-4600 Interest Income 8,078.68 4,974.22 0.00 4,000.00 4,000.00 0.00 0.00% 205-431-4601 Net Adjustment Fair Value 2,815.18 0.00 0.00 0.00 0.00 0.00 0.00% 205-431-4602 Gain/Loss on Investment 1,095.96 382.04 0.00 0.00 0.00 0.00 0.00% Total Type: 46 - Interest: 11,989.82 5,356.26 0.00 4,000.00 4,000.00 0.00 0.00% Type: 48 - Miscellaneous Revenue
205-431-4802 Miscellaneous Income 13,527.06 0.00 0.00 0.00 0.00 0.00 0.00% 205-431-4812 Reimbursement- Insurance Claim 0.00 13,642.50 0.00 0.00 0.00 0.00 0.00% Total Type: 48 - Miscellaneous Revenue: 13,527.06 13,642.50 0.00 0.00 0.00 0.00 0.00% Total Fund: 205 - GAS TAX FUND: 390,989.80 286,823.09 0.00 371,700.00 384,100.00 12,400.00 3.34% Fund: 206 - LOCAL TRANSPORTATION FUND
Type: 43 - Intergovernmental
206-431-4330 BKWY, ART3; SEC 9 15,289.99 9,369.91 0.00 15,000.00 15,500.00 500.00 3.33% Total Type: 43 - Intergovernmental: 15,289.99 9,369.91 0.00 15,000.00 15,500.00 500.00 3.33% Type: 46 - Interest
206-431-4600 Interest Income 315.41 216.60 0.00 100.00 100.00 0.00 0.00% 206-431-4601 Net Adjustment Fair Value 159.21 0.00 0.00 0.00 0.00 0.00 0.00% 206-431-4602 Gain/Loss on Investment 22.72 18.60 0.00 0.00 0.00 0.00 0.00% Total Type: 46 - Interest: 497.34 235.20 0.00 100.00 100.00 0.00 0.00% Type: 48 - Miscellaneous Revenue
206-431-4802 Miscellaneous Income 219.17 0.00 0.00 0.00 0.00 0.00 0.00% 206-431-4812 Reimbursement- Insurance Claim 0.00 1,299.39 0.00 0.00 0.00 0.00 0.00% Total Type: 48 - Miscellaneous Revenue: 219.17 1,299.39 0.00 0.00 0.00 0.00 0.00% Total Fund: 206 - LOCAL TRANSPORTATION FUND: 16,006.50 10,904.50 0.00 15,100.00 15,600.00 500.00 3.31% Fund: 207 - TIDELANDS TRUST FUND
Type: 43 - Intergovernmental
207-531-4360 State Grants 0.00 0.00 0.00 8,750.00 8,750.00 0.00 0.00% Total Type: 43 - Intergovernmental: 0.00 0.00 0.00 8,750.00 8,750.00 0.00 0.00%

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Budget Comparison Report
6/1/2026 5:08:52 PM Page 7 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: 45 - Charges for services
207-531-4500 Rents & Leases 317,741.48 380,726.66 0.00 361,600.00 361,600.00 0.00 0.00% 207-531-4526 Ocean Recreation 0.00 3,400.00 0.00 6,500.00 6,500.00 0.00 0.00% Total Type: 45 - Charges for services: 317,741.48 384,126.66 0.00 368,100.00 368,100.00 0.00 0.00% Type: 46 - Interest
207-531-4600 Interest Income 37,510.66 11,327.59 0.00 6,000.00 6,000.00 0.00 0.00% 207-531-4601 Net Adjustment Fair Value 11,034.75 0.00 0.00 0.00 0.00 0.00 0.00% 207-531-4602 Gain/Loss on Investment 1,868.44 990.32 0.00 0.00 0.00 0.00 0.00% Total Type: 46 - Interest: 50,413.85 12,317.91 0.00 6,000.00 6,000.00 0.00 0.00% Type: 48 - Miscellaneous Revenue
207-531-4802 Miscellaneous Income 0.10 0.00 0.00 0.00 0.00 0.00 0.00% Total Type: 48 - Miscellaneous Revenue: 0.10 0.00 0.00 0.00 0.00 0.00 0.00% Total Fund: 207 - TIDELANDS TRUST FUND: 368,155.43 396,444.57 0.00 382,850.00 382,850.00 0.00 0.00% Fund: 208 - STREET LIGHTING FUND
Type: 41 - Taxes
208-411-4100 Property Tax- Secured, Current Year 238,091.58 240,405.39 0.00 259,000.00 256,700.00 -2,300.00 -0.89% 208-411-4101 Property Tax- Unsecured, Current Year 8,548.27 8,588.92 0.00 9,300.00 9,300.00 0.00 0.00% 208-411-4111 Property Tax- Homeowners Exemption 767.08 375.43 0.00 800.00 800.00 0.00 0.00% 208-411-4113 Property Tax- Supplemental Roll 5,659.56 3,523.41 0.00 4,200.00 4,200.00 0.00 0.00% Total Type: 41 - Taxes: 253,066.49 252,893.15 0.00 273,300.00 271,000.00 -2,300.00 -0.84% Type: 44 - Fines & Forfeitures
208-411-4410 Property Tax- Interest/Penalties 1,406.09 1,166.22 0.00 800.00 800.00 0.00 0.00% Total Type: 44 - Fines & Forfeitures: 1,406.09 1,166.22 0.00 800.00 800.00 0.00 0.00% Type: 46 - Interest
208-411-4600 Interest Income 22,167.70 11,523.47 0.00 6,000.00 6,000.00 0.00 0.00% 208-411-4601 Net Adjustment Fair Value 11,689.34 0.00 0.00 0.00 0.00 0.00 0.00% 208-411-4602 Gain/Loss on Investment 2,056.55 1,044.03 0.00 0.00 0.00 0.00 0.00% Total Type: 46 - Interest: 35,913.59 12,567.50 0.00 6,000.00 6,000.00 0.00 0.00% Type: 48 - Miscellaneous Revenue
208-411-4802 Miscellaneous Income 4,582.12 0.00 0.00 0.00 0.00 0.00 0.00% 208-411-4812 Reimbursement- Insurance Claim 0.00 3,948.83 0.00 0.00 0.00 0.00 0.00% Total Type: 48 - Miscellaneous Revenue: 4,582.12 3,948.83 0.00 0.00 0.00 0.00 0.00% Total Fund: 208 - STREET LIGHTING FUND: 294,968.29 270,575.70 0.00 280,100.00 277,800.00 -2,300.00 -0.82%

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Budget Comparison Report
6/1/2026 5:08:52 PM Page 8 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)
Fund: 209 - RIGHT-OF-WAY MAINTENANCE DISTRICT FUND
Type: 44 - Fines & Forfeitures
209-441-4410 Property Tax- Interest/Penalties 497.03 237.35 0.00 200.00 250.00 50.00 25.00% Total Type: 44 - Fines & Forfeitures: 497.03 237.35 0.00 200.00 250.00 50.00 25.00% Type: 46 - Interest
209-441-4600 Interest Income 1,030.68 0.00 0.00 600.00 0.00 -600.00 -100.00% 209-441-4601 Net Adjustment Fair Value 162.29 0.00 0.00 0.00 0.00 0.00 0.00% 209-441-4602 Gain/Loss on Investment 141.64 0.00 0.00 0.00 0.00 0.00 0.00% Total Type: 46 - Interest: 1,334.61 0.00 0.00 600.00 0.00 -600.00 -100.00% Type: 47 - Special Assessments
209-441-4701 ROW Assessment 198,853.69 197,112.60 0.00 200,000.00 200,000.00 0.00 0.00% Total Type: 47 - Special Assessments: 198,853.69 197,112.60 0.00 200,000.00 200,000.00 0.00 0.00% Type: 48 - Miscellaneous Revenue
209-441-4802 Miscellaneous Income 7,421.12 0.00 0.00 0.00 0.00 0.00 0.00% 209-441-4806 Donations 0.00 2,000.00 0.00 0.00 0.00 0.00 0.00% 209-441-4812 Reimbursement- Insurance Claim 0.00 15,795.30 0.00 0.00 0.00 0.00 0.00% Total Type: 48 - Miscellaneous Revenue: 7,421.12 17,795.30 0.00 0.00 0.00 0.00 0.00% Total Fund: 209 - RIGHT-OF-WAY MAINTENANCE DISTRICT FU… 208,106.45 215,145.25 0.00 200,800.00 200,250.00 -550.00 -0.27% Fund: 210 - PARKING AND BUSINESS IMPROVEMENT DISTRICT FUND Type: 44 - Fines & Forfeitures
210-161-4400 Penalties/Interest Charges 400.00 200.00 0.00 400.00 400.00 0.00 0.00% Total Type: 44 - Fines & Forfeitures: 400.00 200.00 0.00 400.00 400.00 0.00 0.00% Type: 46 - Interest
210-161-4600 Interest Income 1,207.52 649.86 0.00 400.00 400.00 0.00 0.00% 210-161-4601 Net Adjustment Fair Value 525.25 0.00 0.00 0.00 0.00 0.00 0.00% 210-161-4602 Gain/Loss on Investment 115.32 58.15 0.00 0.00 0.00 0.00 0.00% Total Type: 46 - Interest: 1,848.09 708.01 0.00 400.00 400.00 0.00 0.00% Type: 47 - Special Assessments
210-161-4703 General Business District Assessment 17,527.35 14,541.75 0.00 15,500.00 15,700.00 200.00 1.29% Total Type: 47 - Special Assessments: 17,527.35 14,541.75 0.00 15,500.00 15,700.00 200.00 1.29% Total Fund: 210 - PARKING AND BUSINESS IMPROVEMENT DIS… 19,775.44 15,449.76 0.00 16,300.00 16,500.00 200.00 1.23% Fund: 211 - AB 939 SOLID WASTE FUND
Type: 45 - Charges for services
211-421-4516 AB 939 Fees 329,175.31 450,931.94 0.00 637,250.00 657,150.00 19,900.00 3.12% Total Type: 45 - Charges for services: 329,175.31 450,931.94 0.00 637,250.00 657,150.00 19,900.00 3.12%

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Budget Comparison Report
6/1/2026 5:08:52 PM Page 9 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: 46 - Interest
211-421-4600 Interest Income 142.58 361.06 0.00 500.00 500.00 0.00 0.00% 211-421-4602 Gain/Loss on Investment 22.96 24.18 0.00 0.00 0.00 0.00 0.00% Total Type: 46 - Interest: 165.54 385.24 0.00 500.00 500.00 0.00 0.00% Type: 48 - Miscellaneous Revenue
211-421-4802 Miscellaneous Income 6,763.59 0.00 0.00 0.00 0.00 0.00 0.00% 211-421-4810 Reimbursement- State 12,018.13 4,200.07 0.00 5,000.00 5,000.00 0.00 0.00% 211-421-4812 Reimbursement- Insurance Claim 0.00 3,948.83 0.00 0.00 0.00 0.00 0.00% Total Type: 48 - Miscellaneous Revenue: 18,781.72 8,148.90 0.00 5,000.00 5,000.00 0.00 0.00% Total Fund: 211 - AB 939 SOLID WASTE FUND: 348,122.57 459,466.08 0.00 642,750.00 662,650.00 19,900.00 3.10% Fund: 213 - RECREATION SERVICES FUND
Type: 42 - Licenses & Permits
213-521-4260 Sign Permits 249.00 810.00 0.00 300.00 850.00 550.00 183.33% Total Type: 42 - Licenses & Permits: 249.00 810.00 0.00 300.00 850.00 550.00 183.33% Type: 43 - Intergovernmental
213-531-4360 State Grants 17,597.60 0.00 0.00 0.00 0.00 0.00 0.00% Total Type: 43 - Intergovernmental: 17,597.60 0.00 0.00 0.00 0.00 0.00 0.00% Type: 45 - Charges for services
213-501-4500 Rents & Leases 0.00 2,712.01 0.00 2,900.00 2,900.00 0.00 0.00% 213-503-4500 Rents & Leases 8,496.20 8,396.20 0.00 8,300.00 8,300.00 0.00 0.00% 213-503-4522 Jazzercise 5,684.50 4,874.13 0.00 5,250.00 5,250.00 0.00 0.00% 213-503-4528 Vets Hall Rentals 38,359.23 70,329.64 0.00 67,000.00 75,000.00 8,000.00 11.94% 213-521-4529 Uniform Sales 252.00 250.00 0.00 0.00 250.00 250.00 0.00% 213-521-4530 Swim Lessons 74,640.51 44,490.03 0.00 85,000.00 50,000.00 -35,000.00 -41.18% 213-521-4532 Punch Card Sales 26,493.01 26,109.50 0.00 35,000.00 35,000.00 0.00 0.00% 213-521-4533 Aerobics Program 4,385.00 4,922.00 0.00 6,000.00 6,000.00 0.00 0.00% 213-521-4535 Adult Pass Fee 8,206.50 6,648.18 0.00 7,000.00 7,000.00 0.00 0.00% 213-521-4536 Senior Pass Fee 34,908.52 36,202.01 0.00 33,000.00 39,000.00 6,000.00 18.18% 213-521-4537 Masters Swim Program 17,225.00 17,335.00 0.00 16,000.00 18,000.00 2,000.00 12.50% 213-521-4541 Concession - Taxable 7,658.33 3,815.63 0.00 6,000.00 6,000.00 0.00 0.00% 213-521-4542 Locker Rentals 1,005.50 1,346.00 0.00 1,500.00 1,500.00 0.00 0.00% 213-521-4543 Child Pass Fee 2,319.00 2,840.00 0.00 4,000.00 4,000.00 0.00 0.00% 213-521-4545 Concession - Non Taxable 35.00 0.00 0.00 0.00 0.00 0.00 0.00% 213-521-4546 Pool Special Event 55,700.00 104,072.50 0.00 75,000.00 110,000.00 35,000.00 46.67% 213-521-4599 Merchant Processing Fees 14,038.09 15,828.83 0.00 8,000.00 18,000.00 10,000.00 125.00% 213-522-4524 Jr Lifeguard Fee 116,517.82 158,632.50 0.00 135,000.00 163,500.00 28,500.00 21.11% 213-523-4538 Swim Team Tuitions 95,386.44 99,625.50 0.00 89,000.00 105,000.00 16,000.00 17.98% 213-531-4500 Rents & Leases 1,638.32 0.00 0.00 0.00 0.00 0.00 0.00%

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Budget Comparison Report
6/1/2026 5:08:52 PM Page 10 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)
213-531-4525 Beach Concession 7,585.42 0.00 0.00 0.00 0.00 0.00 0.00% 213-531-4526 Ocean Recreation 450.00 0.00 0.00 0.00 0.00 0.00 0.00% 213-541-4520 Softball Revenue 4,900.00 4,200.00 0.00 4,000.00 4,500.00 500.00 12.50% 213-541-4544 Tennis Tuition 0.00 345.00 0.00 0.00 1,400.00 1,400.00 0.00% 213-542-4521 Community Garden Dues 13,080.00 9,910.00 0.00 12,000.00 12,000.00 0.00 0.00% Total Type: 45 - Charges for services: 538,964.39 622,884.66 0.00 599,950.00 672,600.00 72,650.00 12.11% Type: 46 - Interest
213-900-4601 Net Adjustment Fair Value 76.70 0.00 0.00 0.00 0.00 0.00 0.00% Total Type: 46 - Interest: 76.70 0.00 0.00 0.00 0.00 0.00 0.00% Type: 48 - Miscellaneous Revenue
213-478-4850 Orchard Proceeds 0.00 5,487.75 0.00 30,000.00 30,000.00 0.00 0.00% Total Type: 48 - Miscellaneous Revenue: 0.00 5,487.75 0.00 30,000.00 30,000.00 0.00 0.00% Total Fund: 213 - RECREATION SERVICES FUND: 556,887.69 629,182.41 0.00 630,250.00 703,450.00 73,200.00 11.61% Fund: 214 - HOUSING FUND
Type: 46 - Interest
214-311-4600 Interest Income 17,551.39 10,743.35 0.00 5,000.00 5,000.00 0.00 0.00% 214-311-4601 Net Adjustment Fair Value 8,584.94 0.00 0.00 0.00 0.00 0.00 0.00% 214-311-4602 Gain/Loss on Investment 1,624.48 934.63 0.00 0.00 0.00 0.00 0.00% 214-311-4603 Interest Income, Loan 3,000.00 43,698.00 0.00 3,000.00 3,000.00 0.00 0.00% Total Type: 46 - Interest: 30,760.81 55,375.98 0.00 8,000.00 8,000.00 0.00 0.00% Type: 48 - Miscellaneous Revenue
214-311-4802 Miscellaneous Income 0.00 30.00 0.00 0.00 0.00 0.00 0.00% 214-311-4830 Housing Loans 0.00 75,000.00 0.00 0.00 0.00 0.00 0.00% Total Type: 48 - Miscellaneous Revenue: 0.00 75,030.00 0.00 0.00 0.00 0.00 0.00% Total Fund: 214 - HOUSING FUND: 30,760.81 130,405.98 0.00 8,000.00 8,000.00 0.00 0.00% Fund: 215 - MEASURE A FUND
Type: 43 - Intergovernmental
215-431-4332 Measure A Revenue 1,003,377.88 593,196.49 0.00 937,600.00 1,075,050.00 137,450.00 14.66% Total Type: 43 - Intergovernmental: 1,003,377.88 593,196.49 0.00 937,600.00 1,075,050.00 137,450.00 14.66% Type: 46 - Interest
215-431-4600 Interest Income 34,741.04 21,053.42 0.00 5,000.00 5,000.00 0.00 0.00% 215-431-4601 Net Adjustment Fair Value 7,116.91 0.00 0.00 0.00 0.00 0.00 0.00% 215-431-4602 Gain/Loss on Investment 1,641.98 1,042.73 0.00 0.00 0.00 0.00 0.00% Total Type: 46 - Interest: 43,499.93 22,096.15 0.00 5,000.00 5,000.00 0.00 0.00% Type: 48 - Miscellaneous Revenue
215-411-4802 Miscellaneous Income 2,452.38 0.00 0.00 0.00 0.00 0.00 0.00%

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Budget Comparison Report
6/1/2026 5:08:52 PM Page 11 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)
215-431-4802 Miscellaneous Income 219.17 0.00 0.00 0.00 0.00 0.00 0.00% 215-431-4812 Reimbursement- Insurance Claim 0.00 5,273.54 0.00 0.00 0.00 0.00 0.00% Total Type: 48 - Miscellaneous Revenue: 2,671.55 5,273.54 0.00 0.00 0.00 0.00 0.00% Total Fund: 215 - MEASURE A FUND: 1,049,549.36 620,566.18 0.00 942,600.00 1,080,050.00 137,450.00 14.58% Fund: 216 - REVOLVING FUND
Type: 43 - Intergovernmental
216-405-4360 State Grants 48,614.61 0.00 0.00 0.00 0.00 0.00 0.00% 216-421-4360 State Grants 26,873.15 36,073.65 0.00 32,500.00 63,700.00 31,200.00 96.00% 216-521-4390 Private Grants 0.00 0.00 0.00 0.00 350.00 350.00 0.00% 216-531-4360 State Grants 0.00 0.00 0.00 0.00 0.00 0.00 0.00% 216-550-4360 State Grants 5,473.44 3,478.83 0.00 5,500.00 800.00 -4,700.00 -85.45% Total Type: 43 - Intergovernmental: 80,961.20 39,552.48 0.00 38,000.00 64,850.00 26,850.00 70.66% Type: 48 - Miscellaneous Revenue
216-405-4806 Donations 3,339.91 0.00 0.00 0.00 0.00 0.00 0.00% 216-501-4806 Donations 0.00 0.00 0.00 0.00 210,400.00 210,400.00 0.00% 216-512-4806 Donations 0.00 0.00 0.00 0.00 400.00 400.00 0.00% 216-521-4806 Donations 20,000.00 400.00 0.00 0.00 227,200.00 227,200.00 0.00% 216-522-4806 Donations 15,540.05 0.00 0.00 10,000.00 21,350.00 11,350.00 113.50% 216-523-4806 Donations 3,320.70 2,797.30 0.00 10,000.00 700.00 -9,300.00 -93.00% 216-550-4806 Donations 12,294.59 0.00 0.00 0.00 11,500.00 11,500.00 0.00% Total Type: 48 - Miscellaneous Revenue: 54,495.25 3,197.30 0.00 20,000.00 471,550.00 451,550.00 2,257.75% Total Fund: 216 - REVOLVING FUND: 135,456.45 42,749.78 0.00 58,000.00 536,400.00 478,400.00 824.83% Fund: 217 - PEG FEES
Type: 41 - Taxes
217-161-4131 COX Cable PEG Fees 32,367.18 22,290.51 0.00 30,000.00 30,000.00 0.00 0.00% Total Type: 41 - Taxes: 32,367.18 22,290.51 0.00 30,000.00 30,000.00 0.00 0.00% Type: 45 - Charges for services
217-211-4500 Rents & Leases 280.00 1,530.00 0.00 0.00 2,000.00 2,000.00 0.00% Total Type: 45 - Charges for services: 280.00 1,530.00 0.00 0.00 2,000.00 2,000.00 0.00% Type: 46 - Interest
217-161-4600 Interest Income 481.70 0.00 0.00 200.00 0.00 -200.00 -100.00% 217-161-4602 Gain/Loss on Investment 84.95 0.00 0.00 0.00 0.00 0.00 0.00% Total Type: 46 - Interest: 566.65 0.00 0.00 200.00 0.00 -200.00 -100.00%

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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
217-161-4802 Miscellaneous Income 15,008.75 8,053.75 0.00 10,000.00 10,000.00 0.00 0.00% Total Type: 48 - Miscellaneous Revenue: 15,008.75 8,053.75 0.00 10,000.00 10,000.00 0.00 0.00% Total Fund: 217 - PEG FEES: 48,222.58 31,874.26 0.00 40,200.00 42,000.00 1,800.00 4.48% Fund: 218 - BERM ASSESSMENT DISTRICT
Type: 47 - Special Assessments
218-472-4700 Berm Assessment 0.00 19,926.08 0.00 20,400.00 20,400.00 0.00 0.00% Total Type: 47 - Special Assessments: 0.00 19,926.08 0.00 20,400.00 20,400.00 0.00 0.00% Total Fund: 218 - BERM ASSESSMENT DISTRICT: 0.00 19,926.08 0.00 20,400.00 20,400.00 0.00 0.00% Fund: 301 - CAPITAL IMPROVEMENT PROJECTS FUND
Type: 43 - Intergovernmental
301-403-4360 State Grants 1,330,869.12 818,202.69 0.00 650,000.00 800,000.00 150,000.00 23.08% 301-403-4370 Federal Grants 1,013,077.85 98,203.67 0.00 5,930,000.00 5,830,000.00 -100,000.00 -1.69% 301-403-4380 County Grants 385,895.75 66,700.00 0.00 0.00 0.00 0.00 0.00% 301-403-4390 Private Grants 0.00 0.00 0.00 0.00 175,000.00 175,000.00 0.00% Total Type: 43 - Intergovernmental: 2,729,842.72 983,106.36 0.00 6,580,000.00 6,805,000.00 225,000.00 3.42% Type: 45 - Charges for services
301-401-4550 Highway & Bridges 53,218.74 53,396.99 0.00 0.00 0.00 0.00 0.00% 301-401-4552 Traffic Control 6,148.16 6,360.72 0.00 0.00 0.00 0.00 0.00% 301-401-4555 General Government 12,161.04 31,395.91 0.00 0.00 0.00 0.00 0.00% 301-431-4551 Storm Drainage 23,791.33 59,239.82 0.00 0.00 0.00 0.00 0.00% 301-431-4553 Streets & Thoroughfares 3,784.98 3,815.80 0.00 0.00 0.00 0.00 0.00% 301-501-4561 Park & Recreation Facilities Improvement 53,817.83 189,670.03 0.00 0.00 0.00 0.00 0.00% 301-501-4562 Aquatics Facilities 3,095.07 11,454.32 0.00 0.00 0.00 0.00 0.00% 301-501-4563 Open Space Parks 21,692.10 -4,360.85 0.00 0.00 0.00 0.00 0.00% 301-501-4564 Quimby Fees 29,203.08 0.00 0.00 0.00 0.00 0.00 0.00% 301-501-4566 New Construction Fee 23,216.44 3,500.00 0.00 0.00 0.00 0.00 0.00% Total Type: 45 - Charges for services: 230,128.77 354,472.74 0.00 0.00 0.00 0.00 0.00% Type: 46 - Interest
301-900-4600 Interest Income 71,578.36 24,505.11 0.00 20,000.00 20,000.00 0.00 0.00% 301-900-4601 Net Adjustment Fair Value 34,229.72 0.00 0.00 0.00 0.00 0.00 0.00% 301-900-4602 Gain/Loss on Investment 11,039.69 3,292.69 0.00 0.00 0.00 0.00 0.00% Total Type: 46 - Interest: 116,847.77 27,797.80 0.00 20,000.00 20,000.00 0.00 0.00%

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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
301-403-4802 Miscellaneous Income 94,023.20 0.00 0.00 0.00 0.00 0.00 0.00% Total Type: 48 - Miscellaneous Revenue: 94,023.20 0.00 0.00 0.00 0.00 0.00 0.00% Total Fund: 301 - CAPITAL IMPROVEMENT PROJECTS FUND: 3,170,842.46 1,365,376.90 0.00 6,600,000.00 6,825,000.00 225,000.00 3.41% Fund: 801 - GENERAL FIXED ASSET ACCOUNT GROUP (GFAAG)
Type: 48 - Miscellaneous Revenue
801-900-4878 Sale of Property Gain/Loss 9,708,410.41 0.00 0.00 0.00 0.00 0.00 0.00% Total Type: 48 - Miscellaneous Revenue: 9,708,410.41 0.00 0.00 0.00 0.00 0.00 0.00% Total Fund: 801 - GENERAL FIXED ASSET ACCOUNT GROUP (G… 9,708,410.41 0.00 0.00 0.00 0.00 0.00 0.00% Fund: 900 - POOLED CASH
Type: 46 - Interest
900-000-4600 Interest Income 0.00 48,680.94 0.00 0.00 0.00 0.00 0.00% 900-900-4602 Gain/Loss on Investment 0.00 -1,408.48 0.00 0.00 0.00 0.00 0.00% Total Type: 46 - Interest: 0.00 47,272.46 0.00 0.00 0.00 0.00 0.00% Total Fund: 900 - POOLED CASH: 0.00 47,272.46 0.00 0.00 0.00 0.00 0.00% Report Total: 35,537,515.71 19,261,418.60 0.00 29,062,700.00 30,738,250.00 1,675,550.00 5.77%

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Group Summary
Typ…
FY 2024/25
Total Activity
FY 2025/26
Total Activity
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
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% 42 - Licenses & Permits 447,709.78 395,618.31 0.00 307,800.00 307,800.00 0.00 0.00% 43 - Intergovernmental 318,914.21 267,449.68 0.00 193,000.00 360,000.00 167,000.00 86.53% 44 - Fines & Forfeitures 103,975.88 104,586.79 0.00 66,800.00 120,400.00 53,600.00 80.24% 45 - Charges for services 668,554.33 760,008.16 0.00 440,400.00 569,900.00 129,500.00 29.41% 46 - Interest 311,124.89 120,955.82 0.00 100,000.00 100,000.00 0.00 0.00% 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
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
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
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% 43 - Intergovernmental 0.00 17,740.93 0.00 0.00 0.00 0.00 0.00% 45 - Charges for services 1,262.22 2,857.60 0.00 1,500.00 1,500.00 0.00 0.00% 46 - Interest 104,640.39 25,650.45 0.00 40,000.00 40,000.00 0.00 0.00% 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
44 - Fines & Forfeitures 25,876.43 11,884.30 0.00 35,000.00 20,000.00 -15,000.00 -42.86% 46 - Interest 5,954.15 2,195.54 0.00 1,000.00 1,000.00 0.00 0.00% 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
43 - Intergovernmental 151,946.00 155,344.00 0.00 155,000.00 155,000.00 0.00 0.00% 45 - Charges for services 2,822.73 2,257.20 0.00 3,000.00 3,000.00 0.00 0.00% 46 - Interest 159.55 0.00 0.00 0.00 0.00 0.00 0.00%
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% Fund: 203 - ROAD MAINTENANCE REHABILITATION FUND
43 - Intergovernmental 358,606.04 264,688.10 0.00 344,800.00 344,800.00 0.00 0.00% 46 - Interest 190.42 3,804.63 0.00 0.00 3,500.00 3,500.00 0.00%

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Typ…
FY 2024/25
Total Activity
FY 2025/26
Total Activity
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)
Total Fund: 203 - ROAD MAINTENANCE REHABILITATION FUN… 358,796.46 268,492.73 0.00 344,800.00 348,300.00 3,500.00 1.02% Fund: 204 - PARK MAINTENANCE FUND
41 - Taxes 158,971.51 157,461.67 0.00 159,000.00 159,000.00 0.00 0.00% 43 - Intergovernmental 77,849.00 36,732.00 0.00 37,000.00 37,000.00 0.00 0.00% 45 - Charges for services 18,281.52 17,751.26 0.00 19,200.00 21,000.00 1,800.00 9.38% 46 - Interest 464.96 0.00 0.00 0.00 0.00 0.00 0.00%
47 - Special Assessments 20,702.74 0.00 0.00 0.00 0.00 0.00 0.00% 48 - Miscellaneous Revenue 46,959.05 7,950.00 0.00 4,000.00 4,000.00 0.00 0.00% Total Fund: 204 - PARK MAINTENANCE FUND: 323,228.78 219,894.93 0.00 219,200.00 221,000.00 1,800.00 0.82% Fund: 205 - GAS TAX FUND
43 - Intergovernmental 365,472.92 267,824.33 0.00 367,700.00 380,100.00 12,400.00 3.37% 46 - Interest 11,989.82 5,356.26 0.00 4,000.00 4,000.00 0.00 0.00% 48 - Miscellaneous Revenue 13,527.06 13,642.50 0.00 0.00 0.00 0.00 0.00% Total Fund: 205 - GAS TAX FUND: 390,989.80 286,823.09 0.00 371,700.00 384,100.00 12,400.00 3.34% Fund: 206 - LOCAL TRANSPORTATION FUND
43 - Intergovernmental 15,289.99 9,369.91 0.00 15,000.00 15,500.00 500.00 3.33% 46 - Interest 497.34 235.20 0.00 100.00 100.00 0.00 0.00% 48 - Miscellaneous Revenue 219.17 1,299.39 0.00 0.00 0.00 0.00 0.00% Total Fund: 206 - LOCAL TRANSPORTATION FUND: 16,006.50 10,904.50 0.00 15,100.00 15,600.00 500.00 3.31% Fund: 207 - TIDELANDS TRUST FUND
43 - Intergovernmental 0.00 0.00 0.00 8,750.00 8,750.00 0.00 0.00% 45 - Charges for services 317,741.48 384,126.66 0.00 368,100.00 368,100.00 0.00 0.00% 46 - Interest 50,413.85 12,317.91 0.00 6,000.00 6,000.00 0.00 0.00% 48 - Miscellaneous Revenue 0.10 0.00 0.00 0.00 0.00 0.00 0.00% Total Fund: 207 - TIDELANDS TRUST FUND: 368,155.43 396,444.57 0.00 382,850.00 382,850.00 0.00 0.00% Fund: 208 - STREET LIGHTING FUND
41 - Taxes 253,066.49 252,893.15 0.00 273,300.00 271,000.00 -2,300.00 -0.84% 44 - Fines & Forfeitures 1,406.09 1,166.22 0.00 800.00 800.00 0.00 0.00% 46 - Interest 35,913.59 12,567.50 0.00 6,000.00 6,000.00 0.00 0.00% 48 - Miscellaneous Revenue 4,582.12 3,948.83 0.00 0.00 0.00 0.00 0.00% Total Fund: 208 - STREET LIGHTING FUND: 294,968.29 270,575.70 0.00 280,100.00 277,800.00 -2,300.00 -0.82% Fund: 209 - RIGHT-OF-WAY MAINTENANCE DISTRICT FUND
44 - Fines & Forfeitures 497.03 237.35 0.00 200.00 250.00 50.00 25.00% 46 - Interest 1,334.61 0.00 0.00 600.00 0.00 -600.00 -100.00% 47 - Special Assessments 198,853.69 197,112.60 0.00 200,000.00 200,000.00 0.00 0.00% 48 - Miscellaneous Revenue 7,421.12 17,795.30 0.00 0.00 0.00 0.00 0.00% Total Fund: 209 - RIGHT-OF-WAY MAINTENANCE DISTRICT FU… 208,106.45 215,145.25 0.00 200,800.00 200,250.00 -550.00 -0.27%

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Typ…
FY 2024/25
Total Activity
FY 2025/26
Total Activity
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: 210 - PARKING AND BUSINESS IMPROVEMENT DISTRICT…
44 - Fines & Forfeitures 400.00 200.00 0.00 400.00 400.00 0.00 0.00% 46 - Interest 1,848.09 708.01 0.00 400.00 400.00 0.00 0.00% 47 - Special Assessments 17,527.35 14,541.75 0.00 15,500.00 15,700.00 200.00 1.29% Total Fund: 210 - PARKING AND BUSINESS IMPROVEMENT DIS… 19,775.44 15,449.76 0.00 16,300.00 16,500.00 200.00 1.23% Fund: 211 - AB 939 SOLID WASTE FUND
45 - Charges for services 329,175.31 450,931.94 0.00 637,250.00 657,150.00 19,900.00 3.12% 46 - Interest 165.54 385.24 0.00 500.00 500.00 0.00 0.00% 48 - Miscellaneous Revenue 18,781.72 8,148.90 0.00 5,000.00 5,000.00 0.00 0.00% Total Fund: 211 - AB 939 SOLID WASTE FUND: 348,122.57 459,466.08 0.00 642,750.00 662,650.00 19,900.00 3.10% Fund: 213 - RECREATION SERVICES FUND
42 - Licenses & Permits 249.00 810.00 0.00 300.00 850.00 550.00 183.33% 43 - Intergovernmental 17,597.60 0.00 0.00 0.00 0.00 0.00 0.00% 45 - Charges for services 538,964.39 622,884.66 0.00 599,950.00 672,600.00 72,650.00 12.11% 46 - Interest 76.70 0.00 0.00 0.00 0.00 0.00 0.00%
48 - Miscellaneous Revenue 0.00 5,487.75 0.00 30,000.00 30,000.00 0.00 0.00% Total Fund: 213 - RECREATION SERVICES FUND: 556,887.69 629,182.41 0.00 630,250.00 703,450.00 73,200.00 11.61% Fund: 214 - HOUSING FUND
46 - Interest 30,760.81 55,375.98 0.00 8,000.00 8,000.00 0.00 0.00% 48 - Miscellaneous Revenue 0.00 75,030.00 0.00 0.00 0.00 0.00 0.00% Total Fund: 214 - HOUSING FUND: 30,760.81 130,405.98 0.00 8,000.00 8,000.00 0.00 0.00% Fund: 215 - MEASURE A FUND
43 - Intergovernmental 1,003,377.88 593,196.49 0.00 937,600.00 1,075,050.00 137,450.00 14.66% 46 - Interest 43,499.93 22,096.15 0.00 5,000.00 5,000.00 0.00 0.00% 48 - Miscellaneous Revenue 2,671.55 5,273.54 0.00 0.00 0.00 0.00 0.00% Total Fund: 215 - MEASURE A FUND: 1,049,549.36 620,566.18 0.00 942,600.00 1,080,050.00 137,450.00 14.58% Fund: 216 - REVOLVING FUND
43 - Intergovernmental 80,961.20 39,552.48 0.00 38,000.00 64,850.00 26,850.00 70.66% 48 - Miscellaneous Revenue 54,495.25 3,197.30 0.00 20,000.00 471,550.00 451,550.00 2,257.75% Total Fund: 216 - REVOLVING FUND: 135,456.45 42,749.78 0.00 58,000.00 536,400.00 478,400.00 824.83% Fund: 217 - PEG FEES
41 - Taxes 32,367.18 22,290.51 0.00 30,000.00 30,000.00 0.00 0.00% 45 - Charges for services 280.00 1,530.00 0.00 0.00 2,000.00 2,000.00 0.00% 46 - Interest 566.65 0.00 0.00 200.00 0.00 -200.00 -100.00% 48 - Miscellaneous Revenue 15,008.75 8,053.75 0.00 10,000.00 10,000.00 0.00 0.00% Total Fund: 217 - PEG FEES: 48,222.58 31,874.26 0.00 40,200.00 42,000.00 1,800.00 4.48%

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Typ…
FY 2024/25
Total Activity
FY 2025/26
Total Activity
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: 218 - BERM ASSESSMENT DISTRICT
47 - Special Assessments 0.00 19,926.08 0.00 20,400.00 20,400.00 0.00 0.00% Total Fund: 218 - BERM ASSESSMENT DISTRICT: 0.00 19,926.08 0.00 20,400.00 20,400.00 0.00 0.00% Fund: 301 - CAPITAL IMPROVEMENT PROJECTS FUND
43 - Intergovernmental 2,729,842.72 983,106.36 0.00 6,580,000.00 6,805,000.00 225,000.00 3.42% 45 - Charges for services 230,128.77 354,472.74 0.00 0.00 0.00 0.00 0.00% 46 - Interest 116,847.77 27,797.80 0.00 20,000.00 20,000.00 0.00 0.00% 48 - Miscellaneous Revenue 94,023.20 0.00 0.00 0.00 0.00 0.00 0.00% Total Fund: 301 - CAPITAL IMPROVEMENT PROJECTS FUND: 3,170,842.46 1,365,376.90 0.00 6,600,000.00 6,825,000.00 225,000.00 3.41% Fund: 801 - GENERAL FIXED ASSET ACCOUNT GROUP (GFAAG)
48 - Miscellaneous Revenue 9,708,410.41 0.00 0.00 0.00 0.00 0.00 0.00% Total Fund: 801 - GENERAL FIXED ASSET ACCOUNT GROUP (G… 9,708,410.41 0.00 0.00 0.00 0.00 0.00 0.00% Fund: 900 - POOLED CASH
46 - Interest 0.00 47,272.46 0.00 0.00 0.00 0.00 0.00%
Total Fund: 900 - POOLED CASH: 0.00 47,272.46 0.00 0.00 0.00 0.00 0.00% Report Total: 35,537,515.71 19,261,418.60 0.00 29,062,700.00 30,738,250.00 1,675,550.00 5.77%

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Fund Summary
Fund
FY 2024/25
Total Activity
FY 2025/26
Total Activity
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 - 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% 102 - GENERAL RESERVE - SPECIAL PROJEC… 51,229.26 18,033.43 0.00 16,000.00 16,000.00 0.00 0.00% 103 - MAJOR ASSET REPLACEMENT AND R… 58,730.95 19,467.06 0.00 15,000.00 15,000.00 0.00 0.00% 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% 201 - TRAFFIC SAFETY FUND 38,567.64 18,799.33 0.00 42,000.00 27,000.00 -15,000.00 -35.71% 202 - LIBRARY FUND 226,328.66 224,030.38 0.00 239,500.00 224,500.00 -15,000.00 -6.26% 203 - ROAD MAINTENANCE REHABILITATI… 358,796.46 268,492.73 0.00 344,800.00 348,300.00 3,500.00 1.02% 204 - PARK MAINTENANCE FUND 323,228.78 219,894.93 0.00 219,200.00 221,000.00 1,800.00 0.82% 205 - GAS TAX FUND 390,989.80 286,823.09 0.00 371,700.00 384,100.00 12,400.00 3.34% 206 - LOCAL TRANSPORTATION FUND 16,006.50 10,904.50 0.00 15,100.00 15,600.00 500.00 3.31% 207 - TIDELANDS TRUST FUND 368,155.43 396,444.57 0.00 382,850.00 382,850.00 0.00 0.00% 208 - STREET LIGHTING FUND 294,968.29 270,575.70 0.00 280,100.00 277,800.00 -2,300.00 -0.82% 209 - RIGHT-OF-WAY MAINTENANCE DIST… 208,106.45 215,145.25 0.00 200,800.00 200,250.00 -550.00 -0.27% 210 - PARKING AND BUSINESS IMPROVEM… 19,775.44 15,449.76 0.00 16,300.00 16,500.00 200.00 1.23% 211 - AB 939 SOLID WASTE FUND 348,122.57 459,466.08 0.00 642,750.00 662,650.00 19,900.00 3.10% 213 - RECREATION SERVICES FUND 556,887.69 629,182.41 0.00 630,250.00 703,450.00 73,200.00 11.61% 214 - HOUSING FUND 30,760.81 130,405.98 0.00 8,000.00 8,000.00 0.00 0.00% 215 - MEASURE A FUND 1,049,549.36 620,566.18 0.00 942,600.00 1,080,050.00 137,450.00 14.58% 216 - REVOLVING FUND 135,456.45 42,749.78 0.00 58,000.00 536,400.00 478,400.00 824.83% 217 - PEG FEES 48,222.58 31,874.26 0.00 40,200.00 42,000.00 1,800.00 4.48% 218 - BERM ASSESSMENT DISTRICT 0.00 19,926.08 0.00 20,400.00 20,400.00 0.00 0.00% 301 - CAPITAL IMPROVEMENT PROJECTS … 3,170,842.46 1,365,376.90 0.00 6,600,000.00 6,825,000.00 225,000.00 3.41% 801 - GENERAL FIXED ASSET ACCOUNT GR… 9,708,410.41 0.00 0.00 0.00 0.00 0.00 0.00% 900 - POOLED CASH 0.00 47,272.46 0.00 0.00 0.00 0.00 0.00% Report Total: 35,537,515.71 19,261,418.60 0.00 29,062,700.00 30,738,250.00 1,675,550.00 5.77%

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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 Acc
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
SubProgram: 101 - Legislative & Policy
101-101-5100 Regular Wages 22,154.00 20,899.15 0.00 24,400.00 58,300.00 33,900.00 138.93% 101-101-5101 Elected/Appointed Wages 37,480.00 52,250.00 0.00 57,000.00 57,000.00 0.00 0.00% 101-101-5106 Other Pay 6,950.14 7,541.26 0.00 7,100.00 10,150.00 3,050.00 42.96% 101-101-5120 Health Insurance 97,639.76 95,789.13 0.00 109,800.00 120,650.00 10,850.00 9.88% 101-101-5121 Dental Insurance 6,911.07 6,327.42 0.00 7,700.00 7,600.00 -100.00 -1.30% 101-101-5122 Life Insurance 886.60 707.99 0.00 1,000.00 800.00 -200.00 -20.00% 101-101-5123 Disability Insurance 260.78 235.56 0.00 400.00 350.00 -50.00 -12.50% 101-101-5130 PERS CLASSIC Contribution 2,766.54 2,678.36 0.00 3,900.00 9,200.00 5,300.00 135.90% 101-101-5131 PERS PEPRA Contribution 1.48 0.00 0.00 0.00 0.00 0.00 0.00% 101-101-5132 PERS Prepay UAAL 5,994.54 7,814.49 0.00 8,250.00 8,550.00 300.00 3.64% 101-101-5134 Deferred Compensation 1,482.27 1,499.56 0.00 1,750.00 4,100.00 2,350.00 134.29% 101-101-5140 Medicare Tax 1,024.73 1,144.77 0.00 1,300.00 1,700.00 400.00 30.77% 101-101-5150 Flexible Benefits Program 6,864.09 6,427.76 0.00 7,500.00 7,450.00 -50.00 -0.67% 101-101-5151 Fitness Benefit 44.00 28.50 0.00 3,100.00 3,150.00 50.00 1.61% 101-101-5152 Cell Phone Allowance 78.00 104.00 0.00 100.00 200.00 100.00 100.00% 101-101-5153 Auto Allowance 540.00 495.00 0.00 550.00 1,350.00 800.00 145.45% 101-101-5154 Housing Allowance 2,400.00 2,550.00 0.00 2,400.00 7,500.00 5,100.00 212.50% 101-101-5500 Printing & Advertising 0.00 0.00 0.00 200.00 200.00 0.00 0.00% 101-101-5505 Public Relations 2,077.40 2,511.13 0.00 3,150.00 3,450.00 300.00 9.52% 101-101-5510 Dues & Subscriptions 11,481.00 11,673.00 0.00 11,550.00 12,400.00 850.00 7.36% 101-101-5512 Meetings & Travel 7,389.32 7,437.76 0.00 50,500.00 72,800.00 22,300.00 44.16% 101-101-5560 Supplies & Materials 630.98 80.81 0.00 500.00 500.00 0.00 0.00% Total SubProgram: 101 - Legislative & Policy: 215,056.70 228,195.65 0.00 302,150.00 387,400.00 85,250.00 28.21% SubProgram: 102 - Commissions Boards and Committees
101-102-5100 Regular Wages 18,973.71 0.00 0.00 0.00 0.00 0.00 0.00% 101-102-5106 Other Pay 1,235.53 0.00 0.00 0.00 0.00 0.00 0.00% 101-102-5120 Health Insurance 1,166.84 0.00 0.00 0.00 0.00 0.00 0.00% 101-102-5121 Dental Insurance 215.65 0.00 0.00 0.00 0.00 0.00 0.00% 101-102-5122 Life Insurance 73.43 0.00 0.00 0.00 0.00 0.00 0.00% 101-102-5123 Disability Insurance 41.39 0.00 0.00 0.00 0.00 0.00 0.00% 101-102-5130 PERS CLASSIC Contribution 1,350.12 0.00 0.00 0.00 0.00 0.00 0.00%

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Budget Comparison Report
6/1/2026 5:11:08 PM Page 2 of 51
FY 2024/25
Total Activity
FY 2025/26
Total Activity
Account Number
FY 2026/27
YTD Activity
Through Acc
FY 2026/27
FY 2027 AB
FY 2026/27
FY 2027 MC
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
101-102-5131 PERS PEPRA Contribution 658.13 0.00 0.00 0.00 0.00 0.00 0.00% 101-102-5132 PERS Prepay UAAL 2,997.30 0.00 0.00 0.00 0.00 0.00 0.00% 101-102-5134 Deferred Compensation 741.05 0.00 0.00 0.00 0.00 0.00 0.00% 101-102-5140 Medicare Tax 309.35 0.00 0.00 0.00 0.00 0.00 0.00% 101-102-5150 Flexible Benefits Program 126.54 0.00 0.00 0.00 0.00 0.00 0.00% 101-102-5151 Fitness Benefit 52.00 0.00 0.00 0.00 0.00 0.00 0.00% 101-102-5152 Cell Phone Allowance 52.00 0.00 0.00 0.00 0.00 0.00 0.00% 101-102-5153 Auto Allowance 270.00 0.00 0.00 0.00 0.00 0.00 0.00% 101-102-5154 Housing Allowance 1,200.00 0.00 0.00 0.00 0.00 0.00 0.00% 101-102-5201 Professional Services 1,140.00 400.00 0.00 2,400.00 2,400.00 0.00 0.00% 101-102-5500 Printing & Advertising 3,786.00 730.00 0.00 5,000.00 5,000.00 0.00 0.00% 101-102-5512 Meetings & Travel 1,509.88 0.00 0.00 2,000.00 1,000.00 -1,000.00 -50.00% 101-102-5590 Advisory Board Stipend 4,660.00 3,285.00 0.00 6,400.00 6,400.00 0.00 0.00% Total SubProgram: 102 - Commissions Boards and Committees: 40,558.92 4,415.00 0.00 15,800.00 14,800.00 -1,000.00 -6.33% SubProgram: 111 - City Administration
101-111-5100 Regular Wages 379,159.34 380,392.67 0.00 450,200.00 413,000.00 -37,200.00 -8.26% 101-111-5104 Overtime Pay 77.79 0.00 0.00 400.00 400.00 0.00 0.00% 101-111-5106 Other Pay 22,345.39 31,451.95 0.00 23,500.00 24,850.00 1,350.00 5.74% 101-111-5108 Bilingual Pay 133.00 0.00 0.00 0.00 0.00 0.00 0.00% 101-111-5120 Health Insurance 40,244.34 42,784.24 0.00 44,500.00 52,750.00 8,250.00 18.54% 101-111-5121 Dental Insurance 4,242.63 4,060.34 0.00 4,800.00 4,600.00 -200.00 -4.17% 101-111-5122 Life Insurance 1,528.30 1,470.56 0.00 1,900.00 1,350.00 -550.00 -28.95% 101-111-5123 Disability Insurance 1,110.80 1,029.30 0.00 1,300.00 1,150.00 -150.00 -11.54% 101-111-5130 PERS CLASSIC Contribution 20,991.78 24,102.31 0.00 34,600.00 27,550.00 -7,050.00 -20.38% 101-111-5131 PERS PEPRA Contribution 17,393.10 15,691.25 0.00 18,500.00 19,400.00 900.00 4.86% 101-111-5132 PERS Prepay UAAL 45,824.69 70,459.80 0.00 74,750.00 60,300.00 -14,450.00 -19.33% 101-111-5133 PERS Retiree Additional Contribution 1,672.26 0.00 0.00 2,000.00 2,000.00 0.00 0.00% 101-111-5134 Deferred Compensation 10,969.61 13,493.27 0.00 15,400.00 12,250.00 -3,150.00 -20.45% 101-111-5140 Medicare Tax 6,208.49 6,276.83 0.00 6,600.00 6,000.00 -600.00 -9.09% 101-111-5141 Unemployment Insurance 5,355.00 1,335.60 0.00 0.00 0.00 0.00 0.00% 101-111-5150 Flexible Benefits Program 3,959.22 3,597.44 0.00 4,350.00 4,000.00 -350.00 -8.05% 101-111-5151 Fitness Benefit 1,065.50 691.50 0.00 1,800.00 1,700.00 -100.00 -5.56% 101-111-5152 Cell Phone Allowance 1,072.52 1,576.25 0.00 1,800.00 1,650.00 -150.00 -8.33% 101-111-5153 Auto Allowance 3,780.00 4,455.00 0.00 4,900.00 4,050.00 -850.00 -17.35% 101-111-5154 Housing Allowance 16,800.00 22,950.00 0.00 21,600.00 22,500.00 900.00 4.17% 101-111-5201 Professional Services 91,867.50 19,286.99 0.00 50,000.00 50,000.00 0.00 0.00% 101-111-5440 Utility - Communications/Telephone 351.32 214.03 0.00 500.00 300.00 -200.00 -40.00% 101-111-5510 Dues & Subscriptions 2,930.00 2,093.00 0.00 4,550.00 5,350.00 800.00 17.58% 101-111-5512 Meetings & Travel 13,229.94 12,049.57 0.00 14,600.00 10,950.00 -3,650.00 -25.00%

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Budget Comparison Report
6/1/2026 5:11:08 PM Page 3 of 51
FY 2024/25
Total Activity
FY 2025/26
Total Activity
Account Number
FY 2026/27
YTD Activity
Through Acc
FY 2026/27
FY 2027 AB
FY 2026/27
FY 2027 MC
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
101-111-5560 Supplies & Materials 0.00 0.00 0.00 300.00 300.00 0.00 0.00% Total SubProgram: 111 - City Administration: 692,312.52 659,461.90 0.00 782,850.00 726,400.00 -56,450.00 -7.21% SubProgram: 121 - Legal Services
101-121-5270 Legal Services 623,615.62 701,753.13 0.00 672,500.00 750,000.00 77,500.00 11.52% 101-121-5271 Litigation Legal Services 1,753.00 191,434.09 0.00 100,000.00 100,000.00 0.00 0.00% 101-121-5272 Third Party Legal Services 59,115.77 34,855.00 0.00 20,000.00 60,000.00 40,000.00 200.00% 101-121-5273 Legal Services - MHRS Ordinance 5,067.00 8,120.00 0.00 5,000.00 5,000.00 0.00 0.00% Total SubProgram: 121 - Legal Services: 689,551.39 936,162.22 0.00 797,500.00 915,000.00 117,500.00 14.73% SubProgram: 131 - Records Management
101-131-5100 Regular Wages 43,947.15 46,427.75 0.00 54,900.00 57,300.00 2,400.00 4.37% 101-131-5104 Overtime Pay 16.67 0.00 0.00 150.00 150.00 0.00 0.00% 101-131-5106 Other Pay 1,647.47 2,817.51 0.00 2,800.00 2,900.00 100.00 3.57% 101-131-5108 Bilingual Pay 28.51 0.00 0.00 0.00 0.00 0.00 0.00% 101-131-5120 Health Insurance 4,657.97 5,822.72 0.00 5,900.00 8,200.00 2,300.00 38.98% 101-131-5121 Dental Insurance 280.98 313.03 0.00 400.00 450.00 50.00 12.50% 101-131-5122 Life Insurance 150.20 138.88 0.00 250.00 150.00 -100.00 -40.00% 101-131-5123 Disability Insurance 173.56 156.49 0.00 300.00 200.00 -100.00 -33.33% 101-131-5131 PERS PEPRA Contribution 3,549.25 3,788.41 0.00 4,450.00 4,700.00 250.00 5.62% 101-131-5132 PERS Prepay UAAL 0.00 0.00 0.00 250.00 8,400.00 8,150.00 3,260.00% 101-131-5140 Medicare Tax 674.42 713.80 0.00 850.00 850.00 0.00 0.00% 101-131-5141 Unemployment Insurance 1,147.50 286.20 0.00 0.00 0.00 0.00 0.00% 101-131-5150 Flexible Benefits Program 574.09 604.38 0.00 750.00 750.00 0.00 0.00% 101-131-5151 Fitness Benefit 41.25 45.00 0.00 300.00 300.00 0.00 0.00% 101-131-5152 Cell Phone Allowance 273.01 250.25 0.00 300.00 300.00 0.00 0.00% 101-131-5201 Professional Services 4,249.95 4,442.45 0.00 5,300.00 5,300.00 0.00 0.00% 101-131-5500 Printing & Advertising 8,518.80 1,911.00 0.00 15,000.00 10,000.00 -5,000.00 -33.33% 101-131-5510 Dues & Subscriptions 445.00 745.00 0.00 650.00 650.00 0.00 0.00% 101-131-5512 Meetings & Travel 2,104.29 1,335.86 0.00 2,750.00 2,750.00 0.00 0.00% 101-131-5560 Supplies & Materials 497.37 190.62 0.00 1,000.00 1,000.00 0.00 0.00% Total SubProgram: 131 - Records Management: 72,977.44 69,989.35 0.00 96,300.00 104,350.00 8,050.00 8.36% SubProgram: 132 - Elections
101-132-5100 Regular Wages 33,772.67 32,772.21 0.00 38,250.00 39,600.00 1,350.00 3.53% 101-132-5106 Other Pay 848.10 2,356.76 0.00 2,450.00 2,450.00 0.00 0.00% 101-132-5120 Health Insurance 2,950.94 3,041.38 0.00 3,500.00 3,550.00 50.00 1.43% 101-132-5121 Dental Insurance 189.94 173.16 0.00 250.00 200.00 -50.00 -20.00% 101-132-5122 Life Insurance 116.22 98.52 0.00 200.00 150.00 -50.00 -25.00% 101-132-5123 Disability Insurance 131.66 108.27 0.00 200.00 150.00 -50.00 -25.00% 101-132-5131 PERS PEPRA Contribution 2,726.07 2,674.36 0.00 3,100.00 3,250.00 150.00 4.84%

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Budget Comparison Report
6/1/2026 5:11:08 PM Page 4 of 51
FY 2024/25
Total Activity
FY 2025/26
Total Activity
Account Number
FY 2026/27
YTD Activity
Through Acc
FY 2026/27
FY 2027 AB
FY 2026/27
FY 2027 MC
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
101-132-5132 PERS Prepay UAAL 0.00 0.00 0.00 200.00 5,800.00 5,600.00 2,800.00% 101-132-5140 Medicare Tax 511.71 512.93 0.00 600.00 600.00 0.00 0.00% 101-132-5150 Flexible Benefits Program 404.76 378.06 0.00 500.00 450.00 -50.00 -10.00% 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 233.98 214.50 0.00 250.00 250.00 0.00 0.00% 101-132-5201 Professional Services 24,644.11 0.00 0.00 37,500.00 37,500.00 0.00 0.00% 101-132-5500 Printing & Advertising 1,314.56 0.00 0.00 2,000.00 2,000.00 0.00 0.00% 101-132-5560 Supplies & Materials 534.74 621.44 0.00 500.00 500.00 0.00 0.00% Total SubProgram: 132 - Elections: 68,379.46 42,951.59 0.00 89,700.00 96,650.00 6,950.00 7.75% SubProgram: 141 - Staff Recruitment, Retention and Development 101-141-5100 Regular Wages 189,013.42 194,107.86 0.00 227,800.00 246,050.00 18,250.00 8.01% 101-141-5104 Overtime Pay 4,129.68 45.50 0.00 600.00 600.00 0.00 0.00% 101-141-5106 Other Pay 7,215.90 15,571.74 0.00 10,150.00 17,500.00 7,350.00 72.41% 101-141-5108 Bilingual Pay 0.00 855.00 0.00 2,150.00 1,200.00 -950.00 -44.19% 101-141-5120 Health Insurance 9,118.58 9,860.11 0.00 11,050.00 11,950.00 900.00 8.14% 101-141-5121 Dental Insurance 2,961.90 2,917.53 0.00 3,600.00 3,450.00 -150.00 -4.17% 101-141-5122 Life Insurance 442.03 541.53 0.00 550.00 650.00 100.00 18.18% 101-141-5123 Disability Insurance 651.19 616.08 0.00 850.00 700.00 -150.00 -17.65% 101-141-5130 PERS CLASSIC Contribution 11,011.91 9,156.69 0.00 13,200.00 15,200.00 2,000.00 15.15% 101-141-5131 PERS PEPRA Contribution 8,093.01 9,959.51 0.00 11,600.00 12,200.00 600.00 5.17% 101-141-5132 PERS Prepay UAAL 24,517.35 26,886.76 0.00 28,650.00 35,950.00 7,300.00 25.48% 101-141-5134 Deferred Compensation 741.05 0.00 0.00 0.00 0.00 0.00 0.00% 101-141-5135 Retiree Health 45,948.06 47,845.56 0.00 52,500.00 52,500.00 0.00 0.00% 101-141-5136 Retiree Life Insurance 340.80 258.80 0.00 450.00 450.00 0.00 0.00% 101-141-5140 Medicare Tax 2,943.26 3,076.16 0.00 3,350.00 3,600.00 250.00 7.46% 101-141-5150 Flexible Benefits Program 2,420.32 2,520.68 0.00 2,950.00 2,950.00 0.00 0.00% 101-141-5151 Fitness Benefit 302.46 337.43 0.00 1,200.00 1,250.00 50.00 4.17% 101-141-5152 Cell Phone Allowance 104.00 786.50 0.00 900.00 900.00 0.00 0.00% 101-141-5153 Auto Allowance 270.00 0.00 0.00 0.00 0.00 0.00 0.00% 101-141-5154 Housing Allowance 1,200.00 0.00 0.00 0.00 0.00 0.00 0.00% 101-141-5160 Health Insurance Fees - Retiree 195.28 92.43 0.00 300.00 300.00 0.00 0.00% 101-141-5161 Health Insurance Fees 1,850.32 694.46 0.00 3,150.00 3,150.00 0.00 0.00% 101-141-5201 Professional Services 2,400.00 2,400.00 0.00 5,000.00 5,000.00 0.00 0.00% 101-141-5221 Employee Training 121.63 1,223.37 0.00 6,000.00 3,000.00 -3,000.00 -50.00% 101-141-5501 Recruitment 2,610.77 2,242.00 0.00 3,000.00 3,000.00 0.00 0.00% 101-141-5510 Dues & Subscriptions 5,070.00 5,280.00 0.00 7,000.00 7,000.00 0.00 0.00% 101-141-5512 Meetings & Travel 2,364.01 1,364.69 0.00 2,500.00 2,500.00 0.00 0.00% 101-141-5531 Employee/Public Relations 7,475.02 4,859.11 0.00 12,400.00 8,400.00 -4,000.00 -32.26% 101-141-5532 Flexible Benefits Admin Fees 2,001.52 1,347.22 0.00 2,200.00 1,700.00 -500.00 -22.73%

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Budget Comparison Report
6/1/2026 5:11:08 PM Page 5 of 51
FY 2024/25
Total Activity
FY 2025/26
Total Activity
Account Number
FY 2026/27
YTD Activity
Through Acc
FY 2026/27
FY 2027 AB
FY 2026/27
FY 2027 MC
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
101-141-5533 Pre-employment Screening 8,888.16 1,694.69 0.00 11,000.00 11,000.00 0.00 0.00% 101-141-5560 Supplies & Materials 0.00 76.72 0.00 1,000.00 1,000.00 0.00 0.00% Total SubProgram: 141 - Staff Recruitment, Retention and De… 344,401.63 346,618.13 0.00 425,100.00 453,150.00 28,050.00 6.60% SubProgram: 142 - Risk Management
101-142-5100 Regular Wages 62,799.41 90,031.02 0.00 104,950.00 104,200.00 -750.00 -0.71% 101-142-5104 Overtime Pay 1,376.54 15.16 0.00 150.00 150.00 0.00 0.00% 101-142-5106 Other Pay 2,362.78 6,737.01 0.00 4,800.00 6,650.00 1,850.00 38.54% 101-142-5108 Bilingual Pay 0.00 95.00 0.00 500.00 150.00 -350.00 -70.00% 101-142-5120 Health Insurance 2,650.42 6,397.53 0.00 7,350.00 7,550.00 200.00 2.72% 101-142-5121 Dental Insurance 994.93 1,217.59 0.00 1,550.00 1,300.00 -250.00 -16.13% 101-142-5122 Life Insurance 161.54 317.90 0.00 300.00 300.00 0.00 0.00% 101-142-5123 Disability Insurance 218.06 287.30 0.00 450.00 300.00 -150.00 -33.33% 101-142-5130 PERS CLASSIC Contribution 3,219.83 3,052.21 0.00 4,450.00 3,800.00 -650.00 -14.61% 101-142-5131 PERS PEPRA Contribution 2,971.77 5,369.59 0.00 6,200.00 6,550.00 350.00 5.65% 101-142-5132 PERS Prepay UAAL 7,173.07 8,961.91 0.00 9,700.00 15,250.00 5,550.00 57.22% 101-142-5140 Medicare Tax 972.51 1,415.46 0.00 1,550.00 1,550.00 0.00 0.00% 101-142-5150 Flexible Benefits Program 809.41 1,260.12 0.00 1,500.00 1,350.00 -150.00 -10.00% 101-142-5151 Fitness Benefit 103.49 87.49 0.00 600.00 600.00 0.00 0.00% 101-142-5152 Cell Phone Allowance 0.00 633.75 0.00 750.00 700.00 -50.00 -6.67% 101-142-5221 Employee Training 1,600.00 0.00 0.00 0.00 0.00 0.00 0.00% 101-142-5512 Meetings & Travel 0.00 1,186.83 0.00 0.00 0.00 0.00 0.00% 101-142-5534 Volunteer Screening 0.00 0.00 0.00 0.00 1,000.00 1,000.00 0.00% 101-142-5560 Supplies & Materials 0.00 5,674.00 0.00 4,500.00 5,000.00 500.00 11.11% 101-142-5570 Liability Insurance 283,589.76 318,974.37 0.00 409,700.00 333,300.00 -76,400.00 -18.65% 101-142-5571 Workers' Compensation 108,007.24 118,270.24 0.00 156,600.00 170,500.00 13,900.00 8.88% 101-142-5572 Property Insurance/Bonding 123,121.00 114,817.37 0.00 184,400.00 134,750.00 -49,650.00 -26.93% Total SubProgram: 142 - Risk Management: 602,131.76 684,801.85 0.00 900,000.00 794,950.00 -105,050.00 -11.67% SubProgram: 151 - Emergency Preparedness
101-151-5100 Regular Wages 50,053.13 37,084.41 0.00 42,350.00 46,100.00 3,750.00 8.85% 101-151-5106 Other Pay 4,969.80 1,032.38 0.00 1,200.00 1,250.00 50.00 4.17% 101-151-5108 Bilingual Pay 0.00 836.00 0.00 1,000.00 1,000.00 0.00 0.00% 101-151-5120 Health Insurance 12,286.35 8,483.58 0.00 9,900.00 10,000.00 100.00 1.01% 101-151-5121 Dental Insurance 931.75 468.69 0.00 600.00 550.00 -50.00 -8.33% 101-151-5122 Life Insurance 208.63 123.00 0.00 250.00 150.00 -100.00 -40.00% 101-151-5123 Disability Insurance 189.02 130.98 0.00 250.00 150.00 -100.00 -40.00% 101-151-5130 PERS CLASSIC Contribution 2,431.48 0.00 0.00 0.00 0.00 0.00 0.00% 101-151-5131 PERS PEPRA Contribution 2,530.35 3,094.37 0.00 3,450.00 3,750.00 300.00 8.70% 101-151-5132 PERS Prepay UAAL 5,588.18 17.67 0.00 200.00 6,750.00 6,550.00 3,275.00% 101-151-5134 Deferred Compensation 772.39 0.00 0.00 0.00 0.00 0.00 0.00%

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Budget Comparison Report
6/1/2026 5:11:08 PM Page 6 of 51
FY 2024/25
Total Activity
FY 2025/26
Total Activity
Account Number
FY 2026/27
YTD Activity
Through Acc
FY 2026/27
FY 2027 AB
FY 2026/27
FY 2027 MC
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
101-151-5140 Medicare Tax 796.41 553.43 0.00 650.00 700.00 50.00 7.69% 101-151-5150 Flexible Benefits Program 628.53 504.12 0.00 650.00 600.00 -50.00 -7.69% 101-151-5151 Fitness Benefit 134.50 180.00 0.00 250.00 250.00 0.00 0.00% 101-151-5152 Cell Phone Allowance 867.74 286.00 0.00 350.00 350.00 0.00 0.00% 101-151-5153 Auto Allowance 270.00 0.00 0.00 0.00 0.00 0.00 0.00% 101-151-5154 Housing Allowance 1,200.00 0.00 0.00 0.00 0.00 0.00 0.00% 101-151-5201 Professional Services 1,500.00 0.00 0.00 0.00 25,000.00 25,000.00 0.00% 101-151-5440 Utility - Communications/Telephone 821.23 699.03 0.00 900.00 900.00 0.00 0.00% 101-151-5500 Printing & Advertising 1,472.95 2,598.53 0.00 2,000.00 2,000.00 0.00 0.00% 101-151-5510 Dues & Subscriptions 275.00 75.00 0.00 100.00 100.00 0.00 0.00% 101-151-5512 Meetings & Travel 4,790.89 0.00 0.00 3,500.00 4,000.00 500.00 14.29% 101-151-5560 Supplies & Materials 10,543.11 5,084.86 0.00 5,500.00 6,000.00 500.00 9.09% Total SubProgram: 151 - Emergency Preparedness: 103,261.44 61,252.05 0.00 73,100.00 109,600.00 36,500.00 49.93% SubProgram: 161 - Communication and Community Promotions 101-161-5100 Regular Wages 43,869.15 50,998.68 0.00 58,200.00 63,400.00 5,200.00 8.93% 101-161-5104 Overtime Pay 255.58 0.00 0.00 0.00 0.00 0.00 0.00% 101-161-5106 Other Pay 3,584.81 1,427.58 0.00 1,600.00 1,700.00 100.00 6.25% 101-161-5108 Bilingual Pay 0.00 1,149.50 0.00 1,400.00 1,400.00 0.00 0.00% 101-161-5120 Health Insurance 9,416.38 11,671.57 0.00 13,550.00 13,700.00 150.00 1.11% 101-161-5121 Dental Insurance 985.58 645.64 0.00 800.00 750.00 -50.00 -6.25% 101-161-5122 Life Insurance 138.83 169.32 0.00 300.00 200.00 -100.00 -33.33% 101-161-5123 Disability Insurance 169.25 179.98 0.00 300.00 200.00 -100.00 -33.33% 101-161-5130 PERS CLASSIC Contribution 1,565.17 0.00 0.00 0.00 0.00 0.00 0.00% 101-161-5131 PERS PEPRA Contribution 2,532.08 4,254.71 0.00 4,700.00 5,200.00 500.00 10.64% 101-161-5132 PERS Prepay UAAL 3,502.60 17.51 0.00 250.00 9,300.00 9,050.00 3,620.00% 101-161-5140 Medicare Tax 676.66 761.24 0.00 900.00 950.00 50.00 5.56% 101-161-5150 Flexible Benefits Program 606.38 695.98 0.00 850.00 800.00 -50.00 -5.88% 101-161-5151 Fitness Benefit 97.50 247.50 0.00 350.00 350.00 0.00 0.00% 101-161-5152 Cell Phone Allowance 159.25 393.25 0.00 450.00 450.00 0.00 0.00% 101-161-5201 Professional Services 0.00 4,535.00 0.00 0.00 85,500.00 85,500.00 0.00% 101-161-5301 Contract Services 19,950.00 6,650.00 0.00 65,000.00 15,000.00 -50,000.00 -76.92% 101-161-5500 Printing & Advertising 14,453.62 6,305.94 0.00 10,000.00 10,000.00 0.00 0.00% 101-161-5505 Public Relations 0.00 1,407.11 0.00 2,000.00 2,000.00 0.00 0.00% 101-161-5510 Dues & Subscriptions 0.00 700.00 0.00 700.00 700.00 0.00 0.00% 101-161-5512 Meetings & Travel 2,067.71 780.00 0.00 2,000.00 2,000.00 0.00 0.00% 101-161-5560 Supplies & Materials 6,577.34 8,085.99 0.00 6,000.00 6,000.00 0.00 0.00% Total SubProgram: 161 - Communication and Community Pro… 110,607.89 101,076.50 0.00 169,350.00 219,600.00 50,250.00 29.67% SubProgram: 162 - Economic Vitality
101-162-5100 Regular Wages 8,636.28 0.00 0.00 0.00 0.00 0.00 0.00%

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Budget Comparison Report
6/1/2026 5:11:08 PM Page 7 of 51
FY 2024/25
Total Activity
FY 2025/26
Total Activity
Account Number
FY 2026/27
YTD Activity
Through Acc
FY 2026/27
FY 2027 AB
FY 2026/27
FY 2027 MC
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
101-162-5106 Other Pay 525.12 0.00 0.00 0.00 0.00 0.00 0.00% 101-162-5121 Dental Insurance 138.27 0.00 0.00 0.00 0.00 0.00 0.00% 101-162-5122 Life Insurance 22.09 0.00 0.00 0.00 0.00 0.00 0.00% 101-162-5123 Disability Insurance 26.34 0.00 0.00 0.00 0.00 0.00 0.00% 101-162-5131 PERS PEPRA Contribution 696.81 0.00 0.00 0.00 0.00 0.00 0.00% 101-162-5140 Medicare Tax 133.39 0.00 0.00 0.00 0.00 0.00 0.00% 101-162-5150 Flexible Benefits Program 67.32 0.00 0.00 0.00 0.00 0.00 0.00% 101-162-5151 Fitness Benefit 30.00 0.00 0.00 0.00 0.00 0.00 0.00% 101-162-5152 Cell Phone Allowance 13.00 0.00 0.00 0.00 0.00 0.00 0.00% 101-162-5201 Professional Services 0.00 0.00 0.00 0.00 31,000.00 31,000.00 0.00% 101-162-5301 Contract Services 0.00 0.00 0.00 1,000.00 0.00 -1,000.00 -100.00% Total SubProgram: 162 - Economic Vitality: 10,288.62 0.00 0.00 1,000.00 31,000.00 30,000.00 3,000.00% SubProgram: 163 - Community Services Support
101-163-5601 Community Services Grants 0.00 10,000.00 0.00 0.00 100,000.00 100,000.00 0.00% 101-163-5602 Community Services Agreements/Contracts 0.00 0.00 0.00 0.00 3,600.00 3,600.00 0.00% Total SubProgram: 163 - Community Services Support: 0.00 10,000.00 0.00 0.00 103,600.00 103,600.00 0.00% SubProgram: 171 - Law Enforcement
101-171-5132 PERS Prepay UAAL 496,648.00 466,886.75 0.00 511,000.00 534,150.00 23,150.00 4.53% 101-171-5201 Professional Services 585.00 1,415.00 0.00 5,000.00 5,000.00 0.00 0.00% 101-171-5253 SB County Mental Health 2,698.00 2,766.00 0.00 2,850.00 2,850.00 0.00 0.00% 101-171-5254 SB County Sheriff 5,415,290.30 5,024,455.54 0.00 5,481,000.00 6,900,700.00 1,419,700.00 25.90% 101-171-5255 SB County Sheriff Augmentation 15,000.00 15,000.00 0.00 15,000.00 30,000.00 15,000.00 100.00% Total SubProgram: 171 - Law Enforcement: 5,930,221.30 5,510,523.29 0.00 6,014,850.00 7,472,700.00 1,457,850.00 24.24% SubProgram: 201 - Financial Management Services
101-201-5100 Regular Wages 286,476.86 307,133.41 0.00 355,500.00 379,450.00 23,950.00 6.74% 101-201-5104 Overtime Pay 0.00 0.00 0.00 800.00 800.00 0.00 0.00% 101-201-5106 Other Pay 21,195.70 15,138.29 0.00 13,800.00 21,950.00 8,150.00 59.06% 101-201-5108 Bilingual Pay 0.00 0.00 0.00 950.00 950.00 0.00 0.00% 101-201-5120 Health Insurance 43,097.31 46,751.00 0.00 51,300.00 49,100.00 -2,200.00 -4.29% 101-201-5121 Dental Insurance 2,862.74 2,645.49 0.00 3,200.00 4,550.00 1,350.00 42.19% 101-201-5122 Life Insurance 709.34 774.52 0.00 950.00 1,050.00 100.00 10.53% 101-201-5123 Disability Insurance 920.78 908.58 0.00 1,200.00 1,100.00 -100.00 -8.33% 101-201-5130 PERS CLASSIC Contribution 19,300.59 27,370.88 0.00 39,250.00 42,400.00 3,150.00 8.03% 101-201-5131 PERS PEPRA Contribution 10,900.69 7,631.15 0.00 8,600.00 9,000.00 400.00 4.65% 101-201-5132 PERS Prepay UAAL 45,538.33 80,122.03 0.00 84,250.00 55,400.00 -28,850.00 -34.24% 101-201-5140 Medicare Tax 4,465.42 4,623.21 0.00 5,450.00 5,550.00 100.00 1.83% 101-201-5141 Unemployment Insurance 7,648.20 538.30 0.00 0.00 0.00 0.00 0.00% 101-201-5150 Flexible Benefits Program 3,289.94 3,529.12 0.00 4,100.00 4,300.00 200.00 4.88%

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Budget Comparison Report
6/1/2026 5:11:08 PM Page 8 of 51
FY 2024/25
Total Activity
FY 2025/26
Total Activity
Account Number
FY 2026/27
YTD Activity
Through Acc
FY 2026/27
FY 2027 AB
FY 2026/27
FY 2027 MC
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
101-201-5151 Fitness Benefit 874.30 454.30 0.00 1,700.00 1,800.00 100.00 5.88% 101-201-5152 Cell Phone Allowance 819.00 955.50 0.00 1,100.00 1,800.00 700.00 63.64% 101-201-5201 Professional Services 61,108.60 9,566.42 0.00 91,600.00 100,200.00 8,600.00 9.39% 101-201-5210 Annual Audit 52,140.00 33,365.00 0.00 58,800.00 52,550.00 -6,250.00 -10.63% 101-201-5236 Banking Fees 1,919.54 2,452.99 0.00 2,100.00 2,700.00 600.00 28.57% 101-201-5301 Contract Services 1,160.00 1,148.00 0.00 1,250.00 1,250.00 0.00 0.00% 101-201-5510 Dues & Subscriptions 940.00 1,420.00 0.00 2,150.00 1,600.00 -550.00 -25.58% 101-201-5512 Meetings & Travel 10,248.55 9,882.27 0.00 13,400.00 13,400.00 0.00 0.00% 101-201-5530 Interest/Penalty Fees 0.00 0.00 0.00 500.00 100.00 -400.00 -80.00% 101-201-5560 Supplies & Materials 1,397.68 793.98 0.00 1,200.00 1,200.00 0.00 0.00% Total SubProgram: 201 - Financial Management Services: 577,013.57 557,204.44 0.00 743,150.00 752,200.00 9,050.00 1.22% SubProgram: 211 - Central Services
101-211-5100 Regular Wages 64,489.67 74,007.63 0.00 86,500.00 55,000.00 -31,500.00 -36.42% 101-211-5102 Part-time Wages 6,035.51 1,407.10 0.00 17,200.00 16,350.00 -850.00 -4.94% 101-211-5104 Overtime Pay 11.11 0.00 0.00 300.00 300.00 0.00 0.00% 101-211-5106 Other Pay 4,980.72 3,311.80 0.00 2,950.00 2,350.00 -600.00 -20.34% 101-211-5108 Bilingual Pay 69.00 0.00 0.00 200.00 200.00 0.00 0.00% 101-211-5120 Health Insurance 10,053.32 12,292.72 0.00 12,900.00 10,050.00 -2,850.00 -22.09% 101-211-5121 Dental Insurance 621.61 677.96 0.00 850.00 950.00 100.00 11.76% 101-211-5122 Life Insurance 162.78 189.95 0.00 300.00 150.00 -150.00 -50.00% 101-211-5123 Disability Insurance 210.63 224.43 0.00 350.00 200.00 -150.00 -42.86% 101-211-5130 PERS CLASSIC Contribution 4,135.93 5,865.35 0.00 8,400.00 4,000.00 -4,400.00 -52.38% 101-211-5131 PERS PEPRA Contribution 2,597.12 2,418.61 0.00 2,700.00 2,450.00 -250.00 -9.26% 101-211-5132 PERS Prepay UAAL 9,758.16 17,168.96 0.00 18,150.00 8,050.00 -10,100.00 -55.65% 101-211-5140 Medicare Tax 1,096.68 1,126.48 0.00 1,300.00 800.00 -500.00 -38.46% 101-211-5141 Unemployment Insurance 2,982.45 401.55 0.00 0.00 0.00 0.00 0.00% 101-211-5150 Flexible Benefits Program 773.13 919.61 0.00 1,100.00 800.00 -300.00 -27.27% 101-211-5151 Fitness Benefit 214.85 142.35 0.00 450.00 350.00 -100.00 -22.22% 101-211-5152 Cell Phone Allowance 175.52 204.75 0.00 250.00 200.00 -50.00 -20.00% 101-211-5201 Professional Services 0.00 1,821.00 0.00 0.00 3,000.00 3,000.00 0.00% 101-211-5301 Contract Services 238.00 236.00 0.00 750.00 750.00 0.00 0.00% 101-211-5400 Utility - Electricity 39,390.23 0.00 0.00 47,000.00 0.00 -47,000.00 -100.00% 101-211-5410 Utility - Natural Gas 6,907.45 0.00 0.00 7,400.00 0.00 -7,400.00 -100.00% 101-211-5420 Utility - Sewer 7,043.67 0.00 0.00 7,700.00 0.00 -7,700.00 -100.00% 101-211-5430 Utility - Water 9,200.32 0.00 0.00 12,500.00 0.00 -12,500.00 -100.00% 101-211-5440 Utility - Communications/Telephone 24,992.75 214.03 0.00 26,500.00 300.00 -26,200.00 -98.87% 101-211-5500 Printing & Advertising 2,198.61 992.82 0.00 1,800.00 1,800.00 0.00 0.00% 101-211-5509 Postage 10,615.20 8,000.00 0.00 12,000.00 12,000.00 0.00 0.00% 101-211-5510 Dues & Subscriptions 255.10 200.60 0.00 500.00 400.00 -100.00 -20.00%

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Budget Comparison Report
6/1/2026 5:11:08 PM Page 9 of 51
FY 2024/25
Total Activity
FY 2025/26
Total Activity
Account Number
FY 2026/27
YTD Activity
Through Acc
FY 2026/27
FY 2027 AB
FY 2026/27
FY 2027 MC
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
101-211-5536 Equipment/Office Rent & Leases 18,927.47 13,413.88 0.00 21,000.00 19,100.00 -1,900.00 -9.05% 101-211-5560 Supplies & Materials 16,786.29 9,849.76 0.00 14,000.00 14,000.00 0.00 0.00% 101-211-5568 Minor Equipment 0.00 1,784.24 0.00 0.00 2,000.00 2,000.00 0.00% 101-211-5581 Vehicle Operations & Maintenance 536.09 443.97 0.00 850.00 600.00 -250.00 -29.41% 101-211-5582 Fuel Expense 561.41 234.13 0.00 850.00 700.00 -150.00 -17.65% 101-211-5763 Furniture & Fixtures 2,902.11 0.00 0.00 0.00 0.00 0.00 0.00% Total SubProgram: 211 - Central Services: 248,922.89 157,549.68 0.00 306,750.00 156,850.00 -149,900.00 -48.87% SubProgram: 221 - Management Information Services
101-221-5100 Regular Wages 61,388.02 65,813.90 0.00 76,200.00 80,450.00 4,250.00 5.58% 101-221-5104 Overtime Pay 0.00 0.00 0.00 250.00 250.00 0.00 0.00% 101-221-5106 Other Pay 4,541.81 3,243.76 0.00 2,950.00 5,350.00 2,400.00 81.36% 101-221-5108 Bilingual Pay 0.00 0.00 0.00 200.00 200.00 0.00 0.00% 101-221-5120 Health Insurance 9,242.90 10,017.69 0.00 11,050.00 11,300.00 250.00 2.26% 101-221-5121 Dental Insurance 581.67 566.70 0.00 750.00 950.00 200.00 26.67% 101-221-5122 Life Insurance 151.86 165.59 0.00 250.00 250.00 0.00 0.00% 101-221-5123 Disability Insurance 196.50 194.14 0.00 300.00 250.00 -50.00 -16.67% 101-221-5130 PERS Classic Contribution 4,135.38 5,863.99 0.00 8,400.00 9,000.00 600.00 7.14% 101-221-5131 PERS Pepra Contribution 2,335.73 1,634.96 0.00 1,850.00 1,950.00 100.00 5.41% 101-221-5132 PERS Prepay UAAL 9,758.23 17,168.92 0.00 18,100.00 11,750.00 -6,350.00 -35.08% 101-221-5140 Medicare Tax 956.49 990.81 0.00 1,200.00 1,200.00 0.00 0.00% 101-221-5141 Unemployment Insurance 1,060.35 115.35 0.00 0.00 0.00 0.00 0.00% 101-221-5150 Flexible Benefits Program 704.83 755.68 0.00 900.00 900.00 0.00 0.00% 101-221-5151 Fitness Benefit 187.35 97.35 0.00 400.00 400.00 0.00 0.00% 101-221-5152 Cell Phone Allowance 175.48 204.75 0.00 250.00 450.00 200.00 80.00% 101-221-5201 Professional Services 62,116.87 54,500.00 0.00 87,000.00 155,500.00 68,500.00 78.74% 101-221-5345 Equipment Repairs/Replacement 1,083.16 2,171.64 0.00 2,000.00 2,500.00 500.00 25.00% 101-221-5360 Software Subscription/Maintenance 90,095.68 131,825.00 0.00 233,650.00 174,650.00 -59,000.00 -25.25% 101-221-5560 Supplies & Materials 1,356.55 1,315.54 0.00 1,500.00 1,500.00 0.00 0.00% 101-221-5565 Computer Hardware/Replacement 10,528.76 10,633.56 0.00 15,000.00 15,000.00 0.00 0.00% Total SubProgram: 221 - Management Information Services: 260,597.62 307,279.33 0.00 462,200.00 473,800.00 11,600.00 2.51% SubProgram: 301 - Community Development Administration
101-301-5100 Regular Wages 105,583.28 169,471.21 0.00 197,250.00 168,950.00 -28,300.00 -14.35% 101-301-5104 Overtime Pay 10.95 0.00 0.00 500.00 500.00 0.00 0.00% 101-301-5106 Other Pay 3,893.43 8,278.88 0.00 8,550.00 7,350.00 -1,200.00 -14.04% 101-301-5108 Bilingual Pay 864.51 999.50 0.00 1,350.00 700.00 -650.00 -48.15% 101-301-5120 Health Insurance 15,172.81 22,760.97 0.00 25,500.00 24,300.00 -1,200.00 -4.71% 101-301-5121 Dental Insurance 1,303.27 1,478.38 0.00 1,850.00 1,400.00 -450.00 -24.32% 101-301-5122 Life Insurance 252.13 424.62 0.00 550.00 450.00 -100.00 -18.18% 101-301-5123 Disability Insurance 363.92 517.65 0.00 700.00 500.00 -200.00 -28.57%

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Budget Comparison Report
6/1/2026 5:11:08 PM Page 10 of 51
FY 2024/25
Total Activity
FY 2025/26
Total Activity
Account Number
FY 2026/27
YTD Activity
Through Acc
FY 2026/27
FY 2027 AB
FY 2026/27
FY 2027 MC
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
101-301-5130 PERS CLASSIC Contribution 8,182.64 14,363.18 0.00 20,350.00 17,800.00 -2,550.00 -12.53% 101-301-5131 PERS PEPRA Contribution 3,405.00 4,747.69 0.00 5,550.00 4,600.00 -950.00 -17.12% 101-301-5132 PERS Prepay UAAL 17,077.48 41,153.31 0.00 43,700.00 24,700.00 -19,000.00 -43.48% 101-301-5140 Medicare Tax 1,555.27 2,548.37 0.00 2,900.00 2,450.00 -450.00 -15.52% 101-301-5150 Flexible Benefits Program 1,253.31 1,827.66 0.00 2,150.00 1,800.00 -350.00 -16.28% 101-301-5151 Fitness Benefit 156.00 150.07 0.00 900.00 750.00 -150.00 -16.67% 101-301-5152 Cell Phone Allowance 169.00 500.50 0.00 650.00 650.00 0.00 0.00% 101-301-5500 Printing & Advertising 0.00 0.00 0.00 0.00 500.00 500.00 0.00% 101-301-5510 Dues & Subscriptions 376.00 725.00 0.00 800.00 800.00 0.00 0.00% 101-301-5512 Meetings & Travel 81.82 103.08 0.00 4,000.00 3,000.00 -1,000.00 -25.00% 101-301-5560 Supplies & Materials 220.11 156.47 0.00 500.00 300.00 -200.00 -40.00% Total SubProgram: 301 - Community Development Administra… 159,920.93 270,206.54 0.00 317,750.00 261,500.00 -56,250.00 -17.70% SubProgram: 302 - Advance Planning
101-302-5100 Regular Wages 48,400.91 0.00 0.00 0.00 170,000.00 170,000.00 0.00% 101-302-5104 Overtime Pay 0.00 0.00 0.00 0.00 0.00 0.00 0.00% 101-302-5106 Other Pay 3,242.47 0.00 0.00 0.00 3,950.00 3,950.00 0.00% 101-302-5120 Health Insurance 3,063.52 0.00 0.00 0.00 18,600.00 18,600.00 0.00% 101-302-5121 Dental Insurance 190.03 0.00 0.00 0.00 950.00 950.00 0.00% 101-302-5122 Life Insurance 116.38 0.00 0.00 0.00 450.00 450.00 0.00% 101-302-5123 Disability Insurance 138.22 0.00 0.00 0.00 500.00 500.00 0.00% 101-302-5130 PERS CLASSIC Contribution 6,172.62 0.00 0.00 0.00 5,950.00 5,950.00 0.00% 101-302-5131 PERS PEPRA Contribution 0.00 0.00 0.00 0.00 10,800.00 10,800.00 0.00% 101-302-5132 PERS Prepay UAAL 13,983.94 0.00 0.00 0.00 24,850.00 24,850.00 0.00% 101-302-5140 Medicare Tax 750.29 0.00 0.00 0.00 2,500.00 2,500.00 0.00% 101-302-5150 Flexible Benefits Program 404.76 0.00 0.00 0.00 2,000.00 2,000.00 0.00% 101-302-5151 Fitness Benefit 180.00 0.00 0.00 0.00 850.00 850.00 0.00% 101-302-5152 Cell Phone Allowance 234.00 0.00 0.00 0.00 500.00 500.00 0.00% 101-302-5201 Professional Services 54,935.60 65,379.80 0.00 0.00 160,000.00 160,000.00 0.00% 101-302-5500 Printing & Advertising 0.00 814.00 0.00 500.00 1,000.00 500.00 100.00% 101-302-5512 Meetings & Travel 1,777.15 1,470.76 0.00 5,500.00 5,500.00 0.00 0.00% Total SubProgram: 302 - Advance Planning: 133,589.89 67,664.56 0.00 6,000.00 408,400.00 402,400.00 6,706.67% SubProgram: 311 - Housing
101-311-5100 Regular Wages 26,879.59 36,006.39 0.00 42,350.00 42,750.00 400.00 0.94% 101-311-5104 Overtime Pay 5.48 1.46 0.00 150.00 150.00 0.00 0.00% 101-311-5106 Other Pay 1,080.87 1,792.79 0.00 2,350.00 1,600.00 -750.00 -31.91% 101-311-5120 Health Insurance 2,069.45 2,716.67 0.00 2,450.00 4,000.00 1,550.00 63.27% 101-311-5121 Dental Insurance 126.74 173.18 0.00 250.00 200.00 -50.00 -20.00% 101-311-5122 Life Insurance 58.26 93.29 0.00 200.00 150.00 -50.00 -25.00% 101-311-5123 Disability Insurance 85.79 108.07 0.00 200.00 150.00 -50.00 -25.00%

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Budget Comparison Report
6/1/2026 5:11:08 PM Page 11 of 51
FY 2024/25
Total Activity
FY 2025/26
Total Activity
Account Number
FY 2026/27
YTD Activity
Through Acc
FY 2026/27
FY 2027 AB
FY 2026/27
FY 2027 MC
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
101-311-5130 PERS CLASSIC Contribution 2,106.82 2,064.19 0.00 3,000.00 3,000.00 0.00 0.00% 101-311-5131 PERS PEPRA Contribution 836.39 1,623.40 0.00 1,900.00 1,950.00 50.00 2.63% 101-311-5132 PERS Prepay UAAL 4,638.00 6,043.35 0.00 6,500.00 6,250.00 -250.00 -3.85% 101-311-5140 Medicare Tax 406.57 549.58 0.00 650.00 650.00 0.00 0.00% 101-311-5150 Flexible Benefits Program 269.98 378.18 0.00 500.00 450.00 -50.00 -10.00% 101-311-5151 Fitness Benefit 75.00 75.00 0.00 200.00 200.00 0.00 0.00% 101-311-5152 Cell Phone Allowance 78.00 143.00 0.00 200.00 200.00 0.00 0.00% 101-311-5201 Professional Services 1,805.00 0.00 0.00 0.00 0.00 0.00 0.00% Total SubProgram: 311 - Housing: 40,521.94 51,768.55 0.00 60,900.00 61,700.00 800.00 1.31% SubProgram: 321 - Development Review and Building
101-321-5100 Regular Wages 413,075.27 432,901.65 0.00 521,800.00 607,600.00 85,800.00 16.44% 101-321-5104 Overtime Pay 30.10 0.00 0.00 1,000.00 1,000.00 0.00 0.00% 101-321-5106 Other Pay 26,054.33 14,925.44 0.00 16,050.00 18,350.00 2,300.00 14.33% 101-321-5108 Bilingual Pay 1,605.49 1,630.50 0.00 2,500.00 3,100.00 600.00 24.00% 101-321-5120 Health Insurance 59,088.74 75,498.03 0.00 84,900.00 106,450.00 21,550.00 25.38% 101-321-5121 Dental Insurance 5,652.28 4,878.37 0.00 6,150.00 6,700.00 550.00 8.94% 101-321-5122 Life Insurance 1,196.69 1,226.01 0.00 1,600.00 1,650.00 50.00 3.13% 101-321-5123 Disability Insurance 1,548.83 1,473.89 0.00 2,050.00 1,750.00 -300.00 -14.63% 101-321-5130 PERS CLASSIC Contribution 15,963.77 10,188.94 0.00 14,100.00 16,600.00 2,500.00 17.73% 101-321-5131 PERS PEPRA Contribution 23,352.47 28,943.20 0.00 34,650.00 40,850.00 6,200.00 17.89% 101-321-5132 PERS Prepay UAAL 35,147.06 28,838.27 0.00 31,450.00 88,750.00 57,300.00 182.19% 101-321-5140 Medicare Tax 6,293.45 6,423.61 0.00 7,650.00 8,850.00 1,200.00 15.69% 101-321-5150 Flexible Benefits Program 5,021.83 5,366.56 0.00 6,350.00 7,350.00 1,000.00 15.75% 101-321-5151 Fitness Benefit 256.50 560.21 0.00 2,650.00 3,100.00 450.00 16.98% 101-321-5152 Cell Phone Allowance 520.01 786.50 0.00 2,350.00 1,200.00 -1,150.00 -48.94% 101-321-5201 Professional Services 213,898.32 123,727.68 0.00 163,000.00 188,000.00 25,000.00 15.34% 101-321-5440 Utility - Communications/Telephone 712.31 608.54 0.00 800.00 800.00 0.00 0.00% 101-321-5500 Printing & Advertising 1,290.46 39.27 0.00 1,500.00 750.00 -750.00 -50.00% 101-321-5510 Dues & Subscriptions 145.00 0.00 0.00 800.00 800.00 0.00 0.00% 101-321-5512 Meetings & Travel 0.00 3,098.22 0.00 10,300.00 10,300.00 0.00 0.00% 101-321-5516 Uniform Allowance 0.00 0.00 0.00 800.00 800.00 0.00 0.00% 101-321-5560 Supplies & Materials 123.40 0.00 0.00 0.00 0.00 0.00 0.00% 101-321-5581 Vehicle Operations & Maintenance 489.55 359.65 0.00 600.00 600.00 0.00 0.00% 101-321-5582 Fuel Expense 341.02 49.52 0.00 800.00 800.00 0.00 0.00% Total SubProgram: 321 - Development Review and Building: 811,806.88 741,524.06 0.00 913,850.00 1,116,150.00 202,300.00 22.14% SubProgram: 331 - Code Compliance
101-331-5100 Regular Wages 185,795.28 134,589.91 0.00 161,550.00 161,800.00 250.00 0.15% 101-331-5104 Overtime Pay 357.56 176.33 0.00 650.00 550.00 -100.00 -15.38% 101-331-5106 Other Pay 4,609.00 1,904.07 0.00 5,050.00 2,850.00 -2,200.00 -43.56%

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Budget Comparison Report
6/1/2026 5:11:08 PM Page 12 of 51
FY 2024/25
Total Activity
FY 2025/26
Total Activity
Account Number
FY 2026/27
YTD Activity
Through Acc
FY 2026/27
FY 2027 AB
FY 2026/27
FY 2027 MC
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
101-331-5108 Bilingual Pay 0.00 0.00 0.00 2,250.00 2,250.00 0.00 0.00% 101-331-5120 Health Insurance 48,150.35 45,908.50 0.00 53,600.00 48,900.00 -4,700.00 -8.77% 101-331-5121 Dental Insurance 3,419.18 3,123.31 0.00 3,800.00 3,300.00 -500.00 -13.16% 101-331-5122 Life Insurance 605.42 414.48 0.00 600.00 450.00 -150.00 -25.00% 101-331-5123 Disability Insurance 686.28 448.02 0.00 650.00 450.00 -200.00 -30.77% 101-331-5130 PERS CLASSIC Contribution 14,379.00 8,612.78 0.00 12,800.00 12,700.00 -100.00 -0.78% 101-331-5131 PERS PEPRA Contribution 5,874.64 5,499.54 0.00 6,550.00 6,650.00 100.00 1.53% 101-331-5132 PERS Prepay UAAL 31,989.82 25,305.45 0.00 27,500.00 23,650.00 -3,850.00 -14.00% 101-331-5140 Medicare Tax 2,768.48 1,996.70 0.00 2,400.00 2,350.00 -50.00 -2.08% 101-331-5150 Flexible Benefits Program 2,681.40 2,142.62 0.00 2,550.00 2,300.00 -250.00 -9.80% 101-331-5151 Fitness Benefit 654.23 402.12 0.00 1,050.00 1,000.00 -50.00 -4.76% 101-331-5152 Cell Phone Allowance 1,065.99 1,228.50 0.00 1,350.00 1,250.00 -100.00 -7.41% 101-331-5201 Professional Services 0.00 0.00 0.00 0.00 42,000.00 42,000.00 0.00% 101-331-5440 Utility - Communications/Telephone 511.52 428.06 0.00 650.00 550.00 -100.00 -15.38% 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 0.00 200.00 200.00 0.00 0.00% 101-331-5512 Meetings & Travel 1,629.99 2,368.93 0.00 2,500.00 4,500.00 2,000.00 80.00% 101-331-5516 Uniform Allowance 305.13 0.00 0.00 1,000.00 1,000.00 0.00 0.00% 101-331-5560 Supplies & Materials 603.32 156.47 0.00 750.00 750.00 0.00 0.00% 101-331-5581 Vehicle Operations & Maintenance 1,599.28 2,159.02 0.00 1,500.00 1,500.00 0.00 0.00% 101-331-5582 Fuel Expense 2,926.05 2,363.72 0.00 3,000.00 3,000.00 0.00 0.00% Total SubProgram: 331 - Code Compliance: 310,811.92 239,428.53 0.00 293,200.00 324,450.00 31,250.00 10.66% SubProgram: 341 - Animal Care and Control
101-341-5100 Regular Wages 32,462.32 24,287.26 0.00 29,200.00 29,600.00 400.00 1.37% 101-341-5104 Overtime Pay 26.05 19.59 0.00 150.00 100.00 -50.00 -33.33% 101-341-5106 Other Pay 223.36 465.80 0.00 1,300.00 550.00 -750.00 -57.69% 101-341-5108 Bilingual Pay 0.00 0.00 0.00 400.00 400.00 0.00 0.00% 101-341-5120 Health Insurance 11,015.35 8,028.50 0.00 9,400.00 9,400.00 0.00 0.00% 101-341-5121 Dental Insurance 874.28 508.20 0.00 650.00 600.00 -50.00 -7.69% 101-341-5122 Life Insurance 96.72 79.78 0.00 200.00 100.00 -100.00 -50.00% 101-341-5123 Disability Insurance 122.83 81.29 0.00 200.00 100.00 -100.00 -50.00% 101-341-5130 PERS CLASSIC Contribution 1,141.69 2,152.51 0.00 3,200.00 3,250.00 50.00 1.56% 101-341-5131 PERS PEPRA Contribution 1,891.84 610.99 0.00 750.00 750.00 0.00 0.00% 101-341-5132 PERS Prepay UAAL 2,456.73 6,292.12 0.00 6,900.00 4,350.00 -2,550.00 -36.96% 101-341-5140 Medicare Tax 476.72 360.36 0.00 500.00 450.00 -50.00 -10.00% 101-341-5150 Flexible Benefits Program 539.75 378.06 0.00 500.00 450.00 -50.00 -10.00% 101-341-5151 Fitness Benefit 176.45 44.68 0.00 200.00 200.00 0.00 0.00% 101-341-5152 Cell Phone Allowance 273.00 214.50 0.00 250.00 250.00 0.00 0.00% 101-341-5201 Professional Services 22,128.09 18,644.75 0.00 25,200.00 25,200.00 0.00 0.00%

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Budget Comparison Report
6/1/2026 5:11:08 PM Page 13 of 51
FY 2024/25
Total Activity
FY 2025/26
Total Activity
Account Number
FY 2026/27
YTD Activity
Through Acc
FY 2026/27
FY 2027 AB
FY 2026/27
FY 2027 MC
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
101-341-5500 Printing & Advertising 0.00 0.00 0.00 1,000.00 1,000.00 0.00 0.00% 101-341-5510 Dues & Subscriptions 300.00 300.00 0.00 400.00 400.00 0.00 0.00% 101-341-5512 Meetings & Travel 0.00 0.00 0.00 2,000.00 2,000.00 0.00 0.00% 101-341-5560 Supplies & Materials 356.79 222.54 0.00 1,000.00 500.00 -500.00 -50.00% Total SubProgram: 341 - Animal Care and Control: 74,561.97 62,690.93 0.00 83,400.00 79,650.00 -3,750.00 -4.50% SubProgram: 401 - Public Works Administration
101-401-5100 Regular Wages 168,972.43 90,519.14 0.00 105,800.00 194,150.00 88,350.00 83.51% 101-401-5102 Part-time Wages 0.00 40,210.74 0.00 0.00 0.00 0.00 0.00% 101-401-5104 Overtime Pay 86.90 117.08 0.00 200.00 150.00 -50.00 -25.00% 101-401-5106 Other Pay 6,497.19 2,983.79 0.00 3,100.00 6,650.00 3,550.00 114.52% 101-401-5108 Interpreter Pay 0.00 100.00 0.00 150.00 150.00 0.00 0.00% 101-401-5120 Health Insurance 26,912.38 14,752.85 0.00 17,050.00 30,800.00 13,750.00 80.65% 101-401-5121 Dental Insurance 1,927.28 1,087.23 0.00 1,300.00 2,500.00 1,200.00 92.31% 101-401-5122 Life Insurance 451.75 249.77 0.00 300.00 550.00 250.00 83.33% 101-401-5123 Disability Insurance 585.95 263.88 0.00 400.00 550.00 150.00 37.50% 101-401-5130 PERS CLASSIC Contribution 11,252.81 6,584.47 0.00 9,450.00 18,650.00 9,200.00 97.35% 101-401-5131 PERS PEPRA Contribution 6,464.74 3,193.15 0.00 3,700.00 6,200.00 2,500.00 67.57% 101-401-5132 PERS Prepay UAAL 23,549.38 19,399.13 0.00 20,400.00 28,350.00 7,950.00 38.97% 101-401-5140 Medicare Tax 2,545.25 1,951.86 0.00 1,600.00 2,850.00 1,250.00 78.13% 101-401-5150 Flexible Benefits Program 2,218.53 1,008.24 0.00 1,250.00 2,000.00 750.00 60.00% 101-401-5151 Fitness Benefit 545.84 180.00 0.00 500.00 850.00 350.00 70.00% 101-401-5152 Cell Phone Allowance 536.26 430.33 0.00 500.00 950.00 450.00 90.00% 101-401-5201 Professional Services 58,355.37 15,895.80 0.00 0.00 7,000.00 7,000.00 0.00% 101-401-5440 Utility - Communications/Telephone 713.15 520.56 0.00 750.00 750.00 0.00 0.00% 101-401-5500 Printing & Advertising 2,516.93 842.89 0.00 1,000.00 1,000.00 0.00 0.00% 101-401-5510 Dues & Subscriptions 4,668.09 968.99 0.00 6,950.00 6,950.00 0.00 0.00% 101-401-5512 Meetings & Travel 7,560.14 4,188.36 0.00 8,200.00 8,200.00 0.00 0.00% 101-401-5560 Supplies & Materials 924.60 920.64 0.00 1,500.00 1,500.00 0.00 0.00% Total SubProgram: 401 - Public Works Administration: 327,284.97 206,368.90 0.00 184,100.00 320,750.00 136,650.00 74.23% SubProgram: 403 - Capital Improvements
101-403-5100 Regular Wages 158,734.13 210,429.47 0.00 254,100.00 254,000.00 -100.00 -0.04% 101-403-5104 Overtime Pay 2,423.00 866.37 0.00 1,100.00 1,250.00 150.00 13.64% 101-403-5106 Other Pay 4,221.43 3,285.45 0.00 6,700.00 3,600.00 -3,100.00 -46.27% 101-403-5108 Bilingual Pay 252.50 1,005.50 0.00 1,200.00 1,450.00 250.00 20.83% 101-403-5120 Health Insurance 32,195.16 42,371.44 0.00 51,000.00 51,200.00 200.00 0.39% 101-403-5121 Dental Insurance 2,540.89 2,564.82 0.00 3,300.00 3,100.00 -200.00 -6.06% 101-403-5122 Life Insurance 405.01 576.41 0.00 700.00 700.00 0.00 0.00% 101-403-5123 Disability Insurance 553.79 663.87 0.00 900.00 750.00 -150.00 -16.67% 101-403-5130 PERS CLASSIC Contribution 8,787.81 6,554.63 0.00 11,400.00 9,350.00 -2,050.00 -17.98%

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Budget Comparison Report
6/1/2026 5:11:08 PM Page 14 of 51
FY 2024/25
Total Activity
FY 2025/26
Total Activity
Account Number
FY 2026/27
YTD Activity
Through Acc
FY 2026/27
FY 2027 AB
FY 2026/27
FY 2027 MC
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
101-403-5131 PERS PEPRA Contribution 7,152.19 13,073.09 0.00 14,600.00 15,850.00 1,250.00 8.56% 101-403-5132 PERS Prepay UAAL 18,852.58 19,133.04 0.00 24,950.00 37,100.00 12,150.00 48.70% 101-403-5140 Medicare Tax 2,402.80 3,156.07 0.00 3,750.00 3,700.00 -50.00 -1.33% 101-403-5150 Flexible Benefits Program 2,328.56 3,234.20 0.00 3,850.00 3,700.00 -150.00 -3.90% 101-403-5151 Fitness Benefit 424.43 575.40 0.00 1,600.00 1,600.00 0.00 0.00% 101-403-5152 Cell Phone Allowance 289.27 424.49 0.00 550.00 500.00 -50.00 -9.09% Total SubProgram: 403 - Capital Improvements: 241,563.55 307,914.25 0.00 379,700.00 387,850.00 8,150.00 2.15% SubProgram: 405 - Facilities
101-405-5100 Regular Wages 59,207.75 0.00 0.00 0.00 0.00 0.00 0.00% 101-405-5104 Overtime Pay 106.14 0.00 0.00 0.00 0.00 0.00 0.00% 101-405-5106 Other Pay 1,112.71 0.00 0.00 0.00 0.00 0.00 0.00% 101-405-5120 Health Insurance 8,985.43 0.00 0.00 0.00 0.00 0.00 0.00% 101-405-5121 Dental Insurance 717.24 0.00 0.00 0.00 0.00 0.00 0.00% 101-405-5122 Life Insurance 134.54 0.00 0.00 0.00 0.00 0.00 0.00% 101-405-5123 Disability Insurance 174.10 0.00 0.00 0.00 0.00 0.00 0.00% 101-405-5130 PERS CLASSIC Contribution 4,740.07 0.00 0.00 0.00 0.00 0.00 0.00% 101-405-5131 PERS PEPRA Contribution 1,746.32 0.00 0.00 0.00 0.00 0.00 0.00% 101-405-5132 PERS Prepay UAAL 10,483.24 0.00 0.00 0.00 0.00 0.00 0.00% 101-405-5140 Medicare Tax 870.41 0.00 0.00 0.00 0.00 0.00 0.00% 101-405-5150 Flexible Benefits Program 543.92 0.00 0.00 0.00 0.00 0.00 0.00% 101-405-5151 Fitness Benefit 120.00 0.00 0.00 0.00 0.00 0.00 0.00% 101-405-5152 Cell Phone Allowance 61.75 0.00 0.00 0.00 0.00 0.00 0.00% 101-405-5301 Contract Services 33,653.80 0.00 0.00 0.00 0.00 0.00 0.00% 101-405-5345 Equipment Repairs/Replacement 3,295.43 0.00 0.00 0.00 0.00 0.00 0.00% 101-405-5350 Landscape Maintenance 8,904.00 0.00 0.00 0.00 0.00 0.00 0.00% 101-405-5356 Tree Maintenance 3,585.00 0.00 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 30,675.06 0.00 0.00 0.00 0.00 0.00 0.00% 101-405-5510 Dues & Subscriptions 1,388.01 0.00 0.00 0.00 0.00 0.00 0.00% 101-405-5560 Supplies & Materials 2,211.17 0.00 0.00 0.00 0.00 0.00 0.00% 101-405-5561 Janitorial Supplies 6,870.88 0.00 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% 101-405-5568 Minor Equipment 996.56 0.00 0.00 0.00 0.00 0.00 0.00% 101-405-5761 Major Equipment 22,036.41 0.00 0.00 0.00 0.00 0.00 0.00% Total SubProgram: 405 - Facilities: 202,619.94 0.00 0.00 0.00 0.00 0.00 0.00% SubProgram: 451 - Watershed Management
101-451-5100 Regular Wages 68,413.01 87,977.91 0.00 121,550.00 35,950.00 -85,600.00 -70.42% 101-451-5104 Overtime Pay 539.91 15.60 0.00 250.00 250.00 0.00 0.00% 101-451-5106 Other Pay 5,188.77 2,855.47 0.00 2,800.00 550.00 -2,250.00 -80.36%

Page 276 of 403 ends

Budget Comparison Report
6/1/2026 5:11:08 PM Page 15 of 51
FY 2024/25
Total Activity
FY 2025/26
Total Activity
Account Number
FY 2026/27
YTD Activity
Through Acc
FY 2026/27
FY 2027 AB
FY 2026/27
FY 2027 MC
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
101-451-5108 Bilingual Pay 0.00 316.50 0.00 0.00 500.00 500.00 0.00% 101-451-5120 Health Insurance 13,477.48 12,803.46 0.00 22,200.00 5,350.00 -16,850.00 -75.90% 101-451-5121 Dental Insurance 1,214.43 870.08 0.00 1,700.00 300.00 -1,400.00 -82.35% 101-451-5122 Life Insurance 219.50 255.96 0.00 400.00 100.00 -300.00 -75.00% 101-451-5123 Disability Insurance 271.59 262.89 0.00 450.00 100.00 -350.00 -77.78% 101-451-5130 PERS CLASSIC Contribution 5,508.88 4,346.38 0.00 12,150.00 12,150.00 0.00 0.00% 101-451-5131 PERS PEPRA Contribution 1,991.43 4,434.13 0.00 3,650.00 2,950.00 -700.00 -19.18% 101-451-5132 PERS Prepay UAAL 10,958.17 12,575.64 0.00 26,050.00 5,250.00 -20,800.00 -79.85% 101-451-5140 Medicare Tax 1,064.21 1,326.85 0.00 1,800.00 550.00 -1,250.00 -69.44% 101-451-5150 Flexible Benefits Program 1,096.20 1,129.56 0.00 1,500.00 600.00 -900.00 -60.00% 101-451-5151 Fitness Benefit 138.45 196.18 0.00 600.00 250.00 -350.00 -58.33% 101-451-5152 Cell Phone Allowance 250.26 278.26 0.00 550.00 550.00 0.00 0.00% 101-451-5301 Contract Services 21,344.31 709.38 0.00 50,000.00 50,000.00 0.00 0.00% 101-451-5500 Printing & Advertising 2,918.00 759.72 0.00 4,500.00 600.00 -3,900.00 -86.67% 101-451-5510 Dues & Subscriptions 11,926.36 15,193.31 0.00 14,700.00 14,700.00 0.00 0.00% 101-451-5512 Meetings & Travel 2,433.23 1,808.78 0.00 5,000.00 5,000.00 0.00 0.00% 101-451-5560 Supplies & Materials 1,069.36 156.47 0.00 1,500.00 1,500.00 0.00 0.00% Total SubProgram: 451 - Watershed Management: 150,023.55 148,272.53 0.00 271,350.00 137,200.00 -134,150.00 -49.44% SubProgram: 461 - Resource Conservation
101-461-5100 Regular Wages 0.00 0.00 0.00 0.00 18,000.00 18,000.00 0.00% 101-461-5106 Other Pay 0.00 0.00 0.00 0.00 300.00 300.00 0.00% 101-461-5108 Interpreter Pay 0.00 0.00 0.00 0.00 250.00 250.00 0.00% 101-461-5120 Health Insurance 0.00 0.00 0.00 0.00 2,700.00 2,700.00 0.00% 101-461-5121 Dental Insurance 0.00 0.00 0.00 0.00 150.00 150.00 0.00% 101-461-5122 Life Insurance 0.00 0.00 0.00 0.00 50.00 50.00 0.00% 101-461-5123 Disability Insurance 0.00 0.00 0.00 0.00 50.00 50.00 0.00% 101-461-5131 PERS PEPRA Contribution 0.00 0.00 0.00 0.00 1,500.00 1,500.00 0.00% 101-461-5132 PERS Prepay UAAL 0.00 0.00 0.00 0.00 2,650.00 2,650.00 0.00% 101-461-5140 Medicare Tax 0.00 0.00 0.00 0.00 300.00 300.00 0.00% 101-461-5150 Flexible Benefits Program 0.00 0.00 0.00 0.00 300.00 300.00 0.00% 101-461-5151 Fitness Benefit 0.00 0.00 0.00 0.00 150.00 150.00 0.00% 101-461-5400 Utility - Electricity 0.00 0.00 0.00 0.00 33,500.00 33,500.00 0.00% 101-461-5440 Utility - Communications/Telephone 0.00 0.00 0.00 0.00 300.00 300.00 0.00% 101-461-5510 Dues & Subscriptions 0.00 0.00 0.00 0.00 900.00 900.00 0.00% 101-461-5512 Meetings & Travel 0.00 0.00 0.00 0.00 200.00 200.00 0.00% 101-461-5560 Supplies & Materials 0.00 0.00 0.00 0.00 2,000.00 2,000.00 0.00% Total SubProgram: 461 - Resource Conservation: 0.00 0.00 0.00 0.00 63,300.00 63,300.00 0.00% SubProgram: 471 - City Hall Facilities
101-471-5100 Regular Wages 0.00 7,504.73 0.00 8,350.00 8,250.00 -100.00 -1.20%

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Budget Comparison Report
6/1/2026 5:11:08 PM Page 16 of 51
FY 2024/25
Total Activity
FY 2025/26
Total Activity
Account Number
FY 2026/27
YTD Activity
Through Acc
FY 2026/27
FY 2027 AB
FY 2026/27
FY 2027 MC
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
101-471-5104 Overtime Pay 0.00 401.07 0.00 1,250.00 500.00 -750.00 -60.00% 101-471-5106 Other Pay 0.00 0.00 0.00 350.00 700.00 350.00 100.00% 101-471-5120 Health Insurance 0.00 1,908.95 0.00 2,450.00 2,350.00 -100.00 -4.08% 101-471-5121 Dental Insurance 0.00 114.55 0.00 200.00 150.00 -50.00 -25.00% 101-471-5122 Life Insurance 0.00 18.12 0.00 50.00 50.00 0.00 0.00% 101-471-5123 Disability Insurance 0.00 24.61 0.00 50.00 50.00 0.00 0.00% 101-471-5130 PERS CLASSIC Contribution 0.00 922.64 0.00 1,400.00 1,300.00 -100.00 -7.14% 101-471-5132 PERS Prepay UAAL -58.96 2,629.21 0.00 2,850.00 1,250.00 -1,600.00 -56.14% 101-471-5140 Medicare Tax 0.00 116.33 0.00 200.00 150.00 -50.00 -25.00% 101-471-5150 Flexible Benefits Program 0.00 132.48 0.00 200.00 150.00 -50.00 -25.00% 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 26,301.26 0.00 29,400.00 15,000.00 -14,400.00 -48.98% 101-471-5345 Equipment Repairs/Replacement 0.00 0.00 0.00 3,000.00 3,000.00 0.00 0.00% 101-471-5350 Landscape Maintenance 0.00 7,420.00 0.00 13,500.00 10,000.00 -3,500.00 -25.93% 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 1,000.00 1,000.00 0.00 0.00% 101-471-5362 Janitorial Services 0.00 25,032.11 0.00 33,700.00 64,550.00 30,850.00 91.54% 101-471-5400 Utility - Electricity 0.00 32,916.36 0.00 0.00 41,100.00 41,100.00 0.00% 101-471-5410 Utility - Natural Gas 0.00 5,448.98 0.00 0.00 7,500.00 7,500.00 0.00% 101-471-5420 Utility - Sewer 0.00 6,634.73 0.00 0.00 8,250.00 8,250.00 0.00% 101-471-5430 Utility - Water 0.00 8,493.55 0.00 0.00 11,050.00 11,050.00 0.00% 101-471-5440 Utility - Communications/Telephone 0.00 22,601.71 0.00 0.00 25,400.00 25,400.00 0.00% 101-471-5510 Dues & Subscriptions 0.00 3,029.26 0.00 1,800.00 1,800.00 0.00 0.00% 101-471-5560 Supplies & Materials 0.00 5,716.11 0.00 6,500.00 6,500.00 0.00 0.00% 101-471-5561 Janitorial Supplies 0.00 3,118.32 0.00 8,000.00 4,000.00 -4,000.00 -50.00% 101-471-5567 Landscaping Supply Repairs & Replacement 0.00 417.37 0.00 2,000.00 1,000.00 -1,000.00 -50.00% 101-471-5761 Major Equipment 0.00 0.00 0.00 0.00 20,000.00 20,000.00 0.00% Total SubProgram: 471 - City Hall Facilities: -58.96 160,902.45 0.00 119,350.00 238,150.00 118,800.00 99.54% SubProgram: 501 - Parks and Recreation Administration
101-501-5100 Regular Wages 67,889.61 84,520.99 0.00 94,850.00 99,000.00 4,150.00 4.38% 101-501-5102 Part-time Wages 12,973.45 18,362.78 0.00 23,850.00 23,850.00 0.00 0.00% 101-501-5106 Other Pay 1,597.48 2,360.25 0.00 2,550.00 2,650.00 100.00 3.92% 101-501-5120 Health Insurance 7,248.18 6,385.03 0.00 7,200.00 7,500.00 300.00 4.17% 101-501-5121 Dental Insurance 561.51 346.70 0.00 450.00 400.00 -50.00 -11.11% 101-501-5122 Life Insurance 174.53 222.04 0.00 300.00 300.00 0.00 0.00% 101-501-5123 Disability Insurance 216.57 239.56 0.00 350.00 300.00 -50.00 -14.29% 101-501-5130 PERS CLASSIC Contribution 6,980.05 8,708.79 0.00 12,000.00 12,450.00 450.00 3.75% 101-501-5131 PERS PEPRA Contribution 999.55 1,351.73 0.00 1,600.00 1,650.00 50.00 3.13% 101-501-5132 PERS Prepay UAAL 15,768.92 25,573.06 0.00 25,650.00 14,450.00 -11,200.00 -43.66%

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6/1/2026 5:11:08 PM Page 17 of 51
FY 2024/25
Total Activity
FY 2025/26
Total Activity
Account Number
FY 2026/27
YTD Activity
Through Acc
FY 2026/27
FY 2027 AB
FY 2026/27
FY 2027 MC
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
101-501-5140 Medicare Tax 1,195.45 1,509.32 0.00 1,800.00 1,450.00 -350.00 -19.44% 101-501-5150 Flexible Benefits Program 697.08 756.12 0.00 900.00 900.00 0.00 0.00% 101-501-5151 Fitness Benefit 300.00 205.00 0.00 400.00 400.00 0.00 0.00% 101-501-5152 Cell Phone Allowance 195.01 286.00 0.00 500.00 350.00 -150.00 -30.00% 101-501-5440 Utility - Communications/Telephone 160.44 418.20 0.00 900.00 550.00 -350.00 -38.89% 101-501-5500 Printing & Advertising 0.00 570.68 0.00 1,000.00 1,500.00 500.00 50.00% 101-501-5510 Dues & Subscriptions 550.00 551.99 0.00 475.00 400.00 -75.00 -15.79% 101-501-5512 Meetings & Travel 2,203.82 4,740.78 0.00 6,000.00 6,000.00 0.00 0.00% 101-501-5560 Supplies & Materials 209.05 576.77 0.00 1,000.00 1,000.00 0.00 0.00% Total SubProgram: 501 - Parks and Recreation Administration: 119,920.70 157,685.79 0.00 181,775.00 175,100.00 -6,675.00 -3.67% Total Fund: 101 - GENERAL FUND: 12,538,850.43 12,091,908.07 0.00 13,991,175.00 16,386,250.00 2,395,075.00 17.12% Fund: 103 - MAJOR ASSET REPLACEMENT AND REPAIR RESERVE
SubProgram: 431 - Street Maintenance
103-431-5761 Major Equipment 152,234.21 0.00 0.00 0.00 0.00 0.00 0.00% Total SubProgram: 431 - Street Maintenance: 152,234.21 0.00 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 0.00 0.00 0.00 0.00% 103-472-5762 Vehicle Purchase 0.00 0.00 0.00 100,000.00 100,000.00 0.00 0.00% Total SubProgram: 472 - Parks Facilities: 0.00 0.00 0.00 100,000.00 100,000.00 0.00 0.00% Total Fund: 103 - MAJOR ASSET REPLACEMENT AND REPAIR R… 152,234.21 0.00 0.00 100,000.00 100,000.00 0.00 0.00% Fund: 104 - MEASURE X FUND
SubProgram: 111 - City Administration
104-111-5201 Professional Services 0.00 78,469.63 0.00 85,500.00 0.00 -85,500.00 -100.00% Total SubProgram: 111 - City Administration: 0.00 78,469.63 0.00 85,500.00 0.00 -85,500.00 -100.00% SubProgram: 141 - Staff Recruitment, Retention and Development 104-141-5201 Professional Services 0.00 0.00 0.00 0.00 0.00 0.00 0.00% Total SubProgram: 141 - Staff Recruitment, Retention and De… 0.00 0.00 0.00 0.00 0.00 0.00 0.00% SubProgram: 142 - Risk Management
104-142-5534 Volunteer Screening 0.00 0.00 0.00 0.00 0.00 0.00 0.00% Total SubProgram: 142 - Risk Management: 0.00 0.00 0.00 0.00 0.00 0.00 0.00% SubProgram: 151 - Emergency Preparedness
104-151-5201 Professional Services 0.00 0.00 0.00 25,000.00 0.00 -25,000.00 -100.00% Total SubProgram: 151 - Emergency Preparedness: 0.00 0.00 0.00 25,000.00 0.00 -25,000.00 -100.00% SubProgram: 161 - Communication and Community Promotions 104-161-5201 Professional Services 76,044.87 59,524.75 0.00 85,500.00 0.00 -85,500.00 -100.00% Total SubProgram: 161 - Communication and Community Pro… 76,044.87 59,524.75 0.00 85,500.00 0.00 -85,500.00 -100.00%

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6/1/2026 5:11:08 PM Page 18 of 51
FY 2024/25
Total Activity
FY 2025/26
Total Activity
Account Number
FY 2026/27
YTD Activity
Through Acc
FY 2026/27
FY 2027 AB
FY 2026/27
FY 2027 MC
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
SubProgram: 162 - Economic Vitality
104-162-5601 Community Services Grants 29,635.64 0.00 0.00 15,500.00 0.00 -15,500.00 -100.00% Total SubProgram: 162 - Economic Vitality: 29,635.64 0.00 0.00 15,500.00 0.00 -15,500.00 -100.00% SubProgram: 163 - Community Services Support
104-163-5601 Community Services Grants 146,750.00 130,444.39 0.00 150,000.00 0.00 -150,000.00 -100.00% 104-163-5602 Community Services Agreements/Contracts 9,610.00 7,130.00 0.00 13,500.00 0.00 -13,500.00 -100.00% Total SubProgram: 163 - Community Services Support: 156,360.00 137,574.39 0.00 163,500.00 0.00 -163,500.00 -100.00% SubProgram: 171 - Law Enforcement
104-171-5254 SB County Sheriff 809,370.38 984,179.46 0.00 1,466,950.00 0.00 -1,466,950.00 -100.00% 104-171-5255 SB County Sheriff Augmentation 0.00 0.00 0.00 15,000.00 0.00 -15,000.00 -100.00% Total SubProgram: 171 - Law Enforcement: 809,370.38 984,179.46 0.00 1,481,950.00 0.00 -1,481,950.00 -100.00% SubProgram: 181 - Racial Equity
104-181-5100 Regular Wages 11,297.43 0.00 0.00 0.00 0.00 0.00 0.00% 104-181-5106 Other Pay 787.07 0.00 0.00 0.00 0.00 0.00 0.00% 104-181-5120 Health Insurance 1,166.58 0.00 0.00 0.00 0.00 0.00 0.00% 104-181-5121 Dental Insurance 134.13 0.00 0.00 0.00 0.00 0.00 0.00% 104-181-5122 Life Insurance 60.08 0.00 0.00 0.00 0.00 0.00 0.00% 104-181-5123 Disability Insurance 25.72 0.00 0.00 0.00 0.00 0.00 0.00% 104-181-5130 PERS Classic Contribution 1,348.81 0.00 0.00 0.00 0.00 0.00 0.00% 104-181-5131 PERS PEPRA Contibution 39.14 0.00 0.00 0.00 0.00 0.00 0.00% 104-181-5132 PERS Prepay UAAL 2,996.88 0.00 0.00 0.00 0.00 0.00 0.00% 104-181-5134 Deferred Compensation 740.76 0.00 0.00 0.00 0.00 0.00 0.00% 104-181-5140 Medicare Tax 190.13 0.00 0.00 0.00 0.00 0.00 0.00% 104-181-5150 Flexible Benefits Program 59.07 0.00 0.00 0.00 0.00 0.00 0.00% 104-181-5151 Fitness Benefit 22.00 0.00 0.00 0.00 0.00 0.00 0.00% 104-181-5152 Cell Phone Allowance 39.00 0.00 0.00 0.00 0.00 0.00 0.00% 104-181-5153 Auto Allowance 270.00 0.00 0.00 0.00 0.00 0.00 0.00% 104-181-5154 Housing Allowance 1,200.00 0.00 0.00 0.00 0.00 0.00 0.00% 104-181-5201 Professional Services 0.00 0.00 0.00 0.00 0.00 0.00 0.00% Total SubProgram: 181 - Racial Equity: 20,376.80 0.00 0.00 0.00 0.00 0.00 0.00% SubProgram: 302 - Advance Planning
104-302-5100 Regular Wages 210,883.98 198,524.10 0.00 233,400.00 0.00 -233,400.00 -100.00% 104-302-5104 Overtime Pay 131.18 13.18 0.00 600.00 0.00 -600.00 -100.00% 104-302-5106 Other Pay 8,956.20 7,677.14 0.00 11,850.00 0.00 -11,850.00 -100.00% 104-302-5120 Health Insurance 10,355.96 15,686.39 0.00 11,950.00 0.00 -11,950.00 -100.00% 104-302-5121 Dental Insurance 1,266.00 1,096.24 0.00 1,400.00 0.00 -1,400.00 -100.00% 104-302-5122 Life Insurance 581.40 526.34 0.00 650.00 0.00 -650.00 -100.00% 104-302-5123 Disability Insurance 753.48 621.34 0.00 850.00 0.00 -850.00 -100.00%

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6/1/2026 5:11:08 PM Page 19 of 51
FY 2024/25
Total Activity
FY 2025/26
Total Activity
Account Number
FY 2026/27
YTD Activity
Through Acc
FY 2026/27
FY 2027 AB
FY 2026/27
FY 2027 MC
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
104-302-5130 PERS Classic Contribution 95.03 4,123.98 0.00 6,000.00 0.00 -6,000.00 -100.00% 104-302-5131 PERS PEPRA Contribution 16,959.96 13,570.29 0.00 15,650.00 0.00 -15,650.00 -100.00% 104-302-5132 PERS Prepay UAAL 0.00 12,022.15 0.00 13,400.00 0.00 -13,400.00 -100.00% 104-302-5140 Medicare Tax 3,208.95 3,001.38 0.00 3,450.00 0.00 -3,450.00 -100.00% 104-302-5150 Flexible Benefits Program 2,698.32 2,394.50 0.00 2,800.00 0.00 -2,800.00 -100.00% 104-302-5151 Fitness Benefit 1,200.00 645.00 0.00 1,150.00 0.00 -1,150.00 -100.00% 104-302-5152 Cell Phone Allowance 780.00 702.00 0.00 800.00 0.00 -800.00 -100.00% Total SubProgram: 302 - Advance Planning: 257,870.46 260,604.03 0.00 303,950.00 0.00 -303,950.00 -100.00% SubProgram: 311 - Housing
104-311-5201 Professional Services 33,257.81 18,779.97 0.00 42,000.00 0.00 -42,000.00 -100.00% Total SubProgram: 311 - Housing: 33,257.81 18,779.97 0.00 42,000.00 0.00 -42,000.00 -100.00% SubProgram: 405 - Facilities
104-405-5100 Regular Wages 64,391.22 0.00 0.00 0.00 0.00 0.00 0.00% 104-405-5104 Overtime Pay 36.54 0.00 0.00 0.00 0.00 0.00 0.00% 104-405-5106 Other Pay 1,424.99 0.00 0.00 0.00 0.00 0.00 0.00% 104-405-5120 Health Insurance 11,282.27 0.00 0.00 0.00 0.00 0.00 0.00% 104-405-5121 Dental Insurance 985.31 0.00 0.00 0.00 0.00 0.00 0.00% 104-405-5122 Life Insurance 165.08 0.00 0.00 0.00 0.00 0.00 0.00% 104-405-5123 Disability Insurance 207.55 0.00 0.00 0.00 0.00 0.00 0.00% 104-405-5130 PERS Classic Contribution 4,710.95 0.00 0.00 0.00 0.00 0.00 0.00% 104-405-5131 PERS PEPRA Contribution 2,187.55 0.00 0.00 0.00 0.00 0.00 0.00% 104-405-5132 PERS Prepay UAAL 10,403.77 0.00 0.00 0.00 0.00 0.00 0.00% 104-405-5140 Medicare Tax 944.13 0.00 0.00 0.00 0.00 0.00 0.00% 104-405-5150 Flexible Benefits Program 650.31 0.00 0.00 0.00 0.00 0.00 0.00% 104-405-5151 Fitness Benefit 120.00 0.00 0.00 0.00 0.00 0.00 0.00% 104-405-5152 Cell Phone Allowance 435.50 0.00 0.00 0.00 0.00 0.00 0.00% 104-405-5180 Individual Equipment/Safety 219.76 0.00 0.00 0.00 0.00 0.00 0.00% 104-405-5440 Utility - Communications/Telephone 832.64 0.00 0.00 0.00 0.00 0.00 0.00% 104-405-5500 Printing & Advertising 444.00 0.00 0.00 0.00 0.00 0.00 0.00% 104-405-5515 Uniform Cleaning 734.81 0.00 0.00 0.00 0.00 0.00 0.00% 104-405-5516 Uniform Allowance 46.00 0.00 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: 100,222.38 0.00 0.00 0.00 0.00 0.00 0.00% SubProgram: 461 - Resource Conservation
104-461-5100 Regular Wages 19,759.82 52,299.37 0.00 75,050.00 0.00 -75,050.00 -100.00% 104-461-5104 Overtime Pay 11.70 7.80 0.00 150.00 0.00 -150.00 -100.00% 104-461-5106 Other Pay 2,195.96 1,681.85 0.00 1,900.00 0.00 -1,900.00 -100.00% 104-461-5108 Bilingual Pay 0.00 105.50 0.00 0.00 0.00 0.00 0.00%

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6/1/2026 5:11:08 PM Page 20 of 51
FY 2024/25
Total Activity
FY 2025/26
Total Activity
Account Number
FY 2026/27
YTD Activity
Through Acc
FY 2026/27
FY 2027 AB
FY 2026/27
FY 2027 MC
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
104-461-5120 Health Insurance 1,988.60 7,420.06 0.00 15,300.00 0.00 -15,300.00 -100.00% 104-461-5121 Dental Insurance 116.19 483.61 0.00 1,250.00 0.00 -1,250.00 -100.00% 104-461-5122 Life Insurance 71.06 156.59 0.00 300.00 0.00 -300.00 -100.00% 104-461-5123 Disability Insurance 75.41 153.43 0.00 300.00 0.00 -300.00 -100.00% 104-461-5130 PERS Classic Contribution 2,470.89 2,174.89 0.00 9,000.00 0.00 -9,000.00 -100.00% 104-461-5131 PERS Pepra Contribution 30.28 2,890.33 0.00 1,500.00 0.00 -1,500.00 -100.00% 104-461-5132 PERS Prepay UAAL 4,648.00 6,346.99 0.00 19,250.00 0.00 -19,250.00 -100.00% 104-461-5140 Medicare Tax 311.62 785.40 0.00 1,100.00 0.00 -1,100.00 -100.00% 104-461-5150 Flexible Benefits Program 247.07 676.75 0.00 900.00 0.00 -900.00 -100.00% 104-461-5151 Fitness Benefit 90.00 101.18 0.00 400.00 0.00 -400.00 -100.00% 104-461-5152 Cell Phone Allowance 169.01 139.82 0.00 400.00 0.00 -400.00 -100.00% 104-461-5301 Contract Services 0.00 0.00 0.00 2,000.00 0.00 -2,000.00 -100.00% 104-461-5345 Equipment Repairs/Replacement 2,112.14 0.00 0.00 0.00 0.00 0.00 0.00% 104-461-5400 Utility - Electricity 41,151.45 26,941.07 0.00 22,700.00 0.00 -22,700.00 -100.00% 104-461-5500 Printing& Advertising 0.00 0.00 0.00 500.00 0.00 -500.00 -100.00% 104-461-5510 Dues & Subscriptions 925.00 322.00 0.00 900.00 0.00 -900.00 -100.00% 104-461-5512 Meetings & Travel 1,188.22 92.04 0.00 2,350.00 0.00 -2,350.00 -100.00% 104-461-5560 Supplies & Materials 0.00 6,255.68 0.00 5,000.00 0.00 -5,000.00 -100.00% Total SubProgram: 461 - Resource Conservation: 77,562.42 109,034.36 0.00 160,250.00 0.00 -160,250.00 -100.00% SubProgram: 512 - Senior Services
104-512-5100 Regular Wages 94,009.58 91,272.28 0.00 109,100.00 0.00 -109,100.00 -100.00% 104-512-5102 Part-Time Wages 19,657.49 11,390.66 0.00 23,850.00 0.00 -23,850.00 -100.00% 104-512-5104 Overtime Pay 0.00 0.00 0.00 650.00 0.00 -650.00 -100.00% 104-512-5106 Other Pay 6,100.25 6,116.22 0.00 7,000.00 0.00 -7,000.00 -100.00% 104-512-5120 Health Insurance 1,540.63 3,279.40 0.00 3,700.00 0.00 -3,700.00 -100.00% 104-512-5121 Dental Insurance 2,481.41 2,352.72 0.00 2,900.00 0.00 -2,900.00 -100.00% 104-512-5122 Life Insurance 251.70 270.42 0.00 400.00 0.00 -400.00 -100.00% 104-512-5123 Disability Insurance 345.67 313.48 0.00 500.00 0.00 -500.00 -100.00% 104-512-5130 PERS Classic Contribution 3,150.70 0.00 0.00 0.00 0.00 0.00 0.00% 104-512-5131 PERS PEPRA Contribution 5,593.76 7,447.20 0.00 8,800.00 0.00 -8,800.00 -100.00% 104-512-5132 PERS Prepay UAAL 7,205.26 39.80 0.00 400.00 0.00 -400.00 -100.00% 104-512-5140 Medicare Tax 1,750.48 1,607.81 0.00 2,000.00 0.00 -2,000.00 -100.00% 104-512-5150 Flexible Benefits Program 1,551.59 1,638.40 0.00 1,950.00 0.00 -1,950.00 -100.00% 104-512-5151 Fitness Benefit 690.00 289.50 0.00 800.00 0.00 -800.00 -100.00% 104-512-5152 Cell Phone Allowance 117.01 0.00 0.00 250.00 0.00 -250.00 -100.00% 104-512-5201 Professional Services 131.50 410.22 0.00 6,000.00 0.00 -6,000.00 -100.00% 104-512-5205 Senior Programs 5,225.41 5,984.25 0.00 6,000.00 0.00 -6,000.00 -100.00% 104-512-5440 Utility - Communications/Telephone 241.59 213.73 0.00 300.00 0.00 -300.00 -100.00% 104-512-5500 Printing & Advertising 0.00 498.99 0.00 2,000.00 0.00 -2,000.00 -100.00%

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Budget Comparison Report
6/1/2026 5:11:08 PM Page 21 of 51
FY 2024/25
Total Activity
FY 2025/26
Total Activity
Account Number
FY 2026/27
YTD Activity
Through Acc
FY 2026/27
FY 2027 AB
FY 2026/27
FY 2027 MC
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
104-512-5510 Dues & Subscriptions 273.98 271.90 0.00 900.00 0.00 -900.00 -100.00% 104-512-5512 Meetings & Travel 4,880.56 2,508.16 0.00 4,300.00 0.00 -4,300.00 -100.00% 104-512-5560 Supplies & Materials 4,602.49 6,888.81 0.00 18,000.00 0.00 -18,000.00 -100.00% 104-512-5568 Minor Equipment 1,139.03 2,722.39 0.00 10,000.00 0.00 -10,000.00 -100.00% 104-512-5763 Furniture & Fixtures 4,626.22 0.00 0.00 0.00 0.00 0.00 0.00% Total SubProgram: 512 - Senior Services : 165,566.31 145,516.34 0.00 209,800.00 0.00 -209,800.00 -100.00% Total Fund: 104 - MEASURE X FUND: 1,726,267.07 1,793,682.93 0.00 2,572,950.00 0.00 -2,572,950.00 -100.00% Fund: 201 - TRAFFIC SAFETY FUND
SubProgram: 331 - Code Compliance
201-331-5102 Part-time Wages 13,385.44 12,520.29 0.00 17,200.00 16,350.00 -850.00 -4.94% 201-331-5131 PERS PEPRA Contribution 560.83 524.86 0.00 600.00 600.00 0.00 0.00% 201-331-5140 Medicare Tax 194.11 181.58 0.00 750.00 1,500.00 750.00 100.00% Total SubProgram: 331 - Code Compliance: 14,140.38 13,226.73 0.00 18,550.00 18,450.00 -100.00 -0.54% Total Fund: 201 - TRAFFIC SAFETY FUND: 14,140.38 13,226.73 0.00 18,550.00 18,450.00 -100.00 -0.54% Fund: 202 - LIBRARY FUND
SubProgram: 102 - Commissions Boards and Committees
202-102-5590 Advisory Board Stipend 1,350.00 1,140.00 0.00 2,250.00 2,250.00 0.00 0.00% Total SubProgram: 102 - Commissions Boards and Committees: 1,350.00 1,140.00 0.00 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 0.00 3,200.00 3,200.00 0.00% Total SubProgram: 142 - Risk Management: 0.00 0.00 0.00 0.00 3,200.00 3,200.00 0.00% SubProgram: 211 - Central Services
202-211-5400 Utility - Electricity 7,108.50 0.00 0.00 8,750.00 0.00 -8,750.00 -100.00% 202-211-5410 Utility - Natural Gas 1,407.07 0.00 0.00 1,800.00 0.00 -1,800.00 -100.00% 202-211-5420 Utility - Sewer 2,128.21 0.00 0.00 2,800.00 0.00 -2,800.00 -100.00% 202-211-5430 Utility - Water 3,166.46 0.00 0.00 3,800.00 0.00 -3,800.00 -100.00% 202-211-5440 Utility - Communications/Telephone 3,037.02 0.00 0.00 3,600.00 0.00 -3,600.00 -100.00% Total SubProgram: 211 - Central Services: 16,847.26 0.00 0.00 20,750.00 0.00 -20,750.00 -100.00% SubProgram: 221 - Management Information Services
202-221-5201 Professional Services 13,462.69 8,072.75 0.00 23,700.00 11,850.00 -11,850.00 -50.00% 202-221-5360 Software Subscription/Maintenance 2,462.92 409.99 0.00 4,050.00 4,750.00 700.00 17.28% 202-221-5565 Computer Hardware/ Replacement 0.00 294.28 0.00 3,000.00 3,000.00 0.00 0.00% Total SubProgram: 221 - Management Information Services: 15,925.61 8,777.02 0.00 30,750.00 19,600.00 -11,150.00 -36.26% SubProgram: 405 - Facilities
202-405-5100 Regular Wages 39,516.05 0.00 0.00 0.00 0.00 0.00 0.00% 202-405-5104 Overtime Pay 1,531.28 0.00 0.00 0.00 0.00 0.00 0.00% 202-405-5106 Other Pay 1,340.86 0.00 0.00 0.00 0.00 0.00 0.00%

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Budget Comparison Report
6/1/2026 5:11:08 PM Page 22 of 51
FY 2024/25
Total Activity
FY 2025/26
Total Activity
Account Number
FY 2026/27
YTD Activity
Through Acc
FY 2026/27
FY 2027 AB
FY 2026/27
FY 2027 MC
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
202-405-5108 Bilingual Pay 187.50 0.00 0.00 0.00 0.00 0.00 0.00% 202-405-5120 Health Insurance 12,515.27 0.00 0.00 0.00 0.00 0.00 0.00% 202-405-5121 Dental Insurance 949.09 0.00 0.00 0.00 0.00 0.00 0.00% 202-405-5122 Life Insurance 125.19 0.00 0.00 0.00 0.00 0.00 0.00% 202-405-5123 Disability Insurance 147.79 0.00 0.00 0.00 0.00 0.00 0.00% 202-405-5130 PERS CLASSIC Contribution 1,466.17 0.00 0.00 0.00 0.00 0.00 0.00% 202-405-5131 PERS PEPRA Contribution 2,225.82 0.00 0.00 0.00 0.00 0.00 0.00% 202-405-5132 PERS Prepay UAAL 3,105.80 0.00 0.00 0.00 0.00 0.00 0.00% 202-405-5140 Medicare Tax 599.22 0.00 0.00 0.00 0.00 0.00 0.00% 202-405-5150 Flexible Benefits Program 643.42 0.00 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 39.00 0.00 0.00 0.00 0.00 0.00 0.00% 202-405-5301 Contract Services 6,654.84 0.00 0.00 0.00 0.00 0.00 0.00% 202-405-5345 Equipment Repairs/Replacement 45,523.13 0.00 0.00 0.00 0.00 0.00 0.00% 202-405-5350 Landscape Maintenance 2,501.83 0.00 0.00 0.00 0.00 0.00 0.00% 202-405-5362 Janitorial Services 10,365.60 0.00 0.00 0.00 0.00 0.00 0.00% 202-405-5560 Supplies & Materials 2,140.57 0.00 0.00 0.00 0.00 0.00 0.00% 202-405-5561 Janitorial Supplies 844.35 0.00 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: 132,422.78 0.00 0.00 0.00 0.00 0.00 0.00% SubProgram: 473 - Library Facilities
202-473-5100 Regular Wages 0.00 28,147.40 0.00 45,300.00 40,150.00 -5,150.00 -11.37% 202-473-5104 Overtime Pay 0.00 663.64 0.00 1,550.00 900.00 -650.00 -41.94% 202-473-5106 Other Pay 0.00 773.01 0.00 2,000.00 1,800.00 -200.00 -10.00% 202-473-5108 Bilingual Pay 0.00 120.00 0.00 150.00 300.00 150.00 100.00% 202-473-5120 Health Insurance 0.00 7,138.26 0.00 12,100.00 12,200.00 100.00 0.83% 202-473-5121 Dental Insurance 0.00 745.25 0.00 1,250.00 1,150.00 -100.00 -8.00% 202-473-5122 Life Insurance 0.00 79.80 0.00 200.00 150.00 -50.00 -25.00% 202-473-5123 Disability Insurance 0.00 96.04 0.00 250.00 150.00 -100.00 -40.00% 202-473-5130 PERS CLASSIC Contribution 0.00 922.64 0.00 1,400.00 1,300.00 -100.00 -7.14% 202-473-5131 PERS PEPRA Contribution 0.00 1,688.91 0.00 3,000.00 2,600.00 -400.00 -13.33% 202-473-5132 PERS Prepay UAAL -14.45 2,584.70 0.00 2,950.00 5,900.00 2,950.00 100.00% 202-473-5140 Medicare Tax 0.00 429.99 0.00 700.00 600.00 -100.00 -14.29% 202-473-5141 Unemployment Insurance 0.00 495.00 0.00 0.00 0.00 0.00 0.00% 202-473-5150 Flexible Benefits Program 0.00 499.30 0.00 750.00 750.00 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 9,848.31 0.00 16,150.00 11,150.00 -5,000.00 -30.96% 202-473-5345 Equipment Repairs/Replacement 0.00 1,404.51 0.00 5,000.00 1,000.00 -4,000.00 -80.00%

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Budget Comparison Report
6/1/2026 5:11:08 PM Page 23 of 51
FY 2024/25
Total Activity
FY 2025/26
Total Activity
Account Number
FY 2026/27
YTD Activity
Through Acc
FY 2026/27
FY 2027 AB
FY 2026/27
FY 2027 MC
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
202-473-5350 Landscape Maintenance 0.00 2,084.83 0.00 3,800.00 3,800.00 0.00 0.00% 202-473-5362 Janitorial Services 0.00 8,842.03 0.00 23,000.00 15,000.00 -8,000.00 -34.78% 202-473-5400 Utility - Electricity 0.00 6,160.54 0.00 0.00 7,700.00 7,700.00 0.00% 202-473-5410 Utility - Natural Gas 0.00 1,110.20 0.00 0.00 1,600.00 1,600.00 0.00% 202-473-5420 Utility - Sewer 0.00 2,091.36 0.00 0.00 4,400.00 4,400.00 0.00% 202-473-5430 Utility - Water 0.00 2,754.38 0.00 0.00 3,700.00 3,700.00 0.00% 202-473-5440 Utility - Communications/Telephone 0.00 2,140.87 0.00 0.00 2,500.00 2,500.00 0.00% 202-473-5560 Supplies & Materials 0.00 2,520.34 0.00 2,500.00 2,500.00 0.00 0.00% 202-473-5561 Janitorial Supplies 0.00 1,100.41 0.00 2,500.00 1,500.00 -1,000.00 -40.00% 202-473-5567 Landscaping Supply Repairs & Replacement 0.00 0.00 0.00 1,500.00 500.00 -1,000.00 -66.67% Total SubProgram: 473 - Library Facilities: -14.45 84,441.72 0.00 126,550.00 123,800.00 -2,750.00 -2.17% SubProgram: 501 - Parks and Recreation Administration
202-501-5100 Regular Wages 16,894.01 16,990.79 0.00 18,950.00 19,750.00 800.00 4.22% 202-501-5106 Other Pay 431.63 474.65 0.00 550.00 550.00 0.00 0.00% 202-501-5120 Health Insurance 1,026.84 1,047.40 0.00 1,250.00 1,250.00 0.00 0.00% 202-501-5121 Dental Insurance 63.31 57.80 0.00 150.00 100.00 -50.00 -33.33% 202-501-5122 Life Insurance 38.86 40.30 0.00 50.00 100.00 50.00 100.00% 202-501-5123 Disability Insurance 46.16 45.29 0.00 50.00 100.00 50.00 100.00% 202-501-5130 PERS CLASSIC Contribution 2,154.83 2,177.49 0.00 3,000.00 3,150.00 150.00 5.00% 202-501-5132 PERS Prepay UAAL 4,803.54 6,384.30 0.00 6,450.00 2,900.00 -3,550.00 -55.04% 202-501-5140 Medicare Tax 251.65 254.23 0.00 350.00 300.00 -50.00 -14.29% 202-501-5150 Flexible Benefits Program 134.99 126.06 0.00 200.00 150.00 -50.00 -25.00% 202-501-5151 Fitness Benefit 60.00 45.00 0.00 100.00 100.00 0.00 0.00% 202-501-5152 Cell Phone Allowance 78.00 71.50 0.00 100.00 100.00 0.00 0.00% Total SubProgram: 501 - Parks and Recreation Administration: 25,983.82 27,714.81 0.00 31,200.00 28,550.00 -2,650.00 -8.49% SubProgram: 550 - City Library
202-550-5100 Regular Wages 209,407.40 154,740.89 0.00 241,100.00 187,700.00 -53,400.00 -22.15% 202-550-5102 Part-time Wages 108,088.75 106,234.57 0.00 169,600.00 161,450.00 -8,150.00 -4.81% 202-550-5106 Other Pay 29,690.79 13,360.51 0.00 10,350.00 15,550.00 5,200.00 50.24% 202-550-5108 Interpreter Pay 0.00 1,900.00 0.00 2,500.00 2,500.00 0.00 0.00% 202-550-5120 Health Insurance 27,004.56 27,051.45 0.00 63,700.00 31,750.00 -31,950.00 -50.16% 202-550-5121 Dental Insurance 2,328.70 2,179.84 0.00 5,300.00 2,500.00 -2,800.00 -52.83% 202-550-5122 Life Insurance 775.56 555.05 0.00 900.00 550.00 -350.00 -38.89% 202-550-5123 Disability Insurance 830.08 505.70 0.00 950.00 550.00 -400.00 -42.11% 202-550-5130 PERS CLASSIC Contribution 14,198.53 0.00 0.00 0.00 0.00 0.00 0.00% 202-550-5131 PERS PEPRA Contribution 10,900.49 14,626.43 0.00 19,350.00 15,300.00 -4,050.00 -20.93% 202-550-5132 PERS Prepay UAAL 29,242.61 153.23 0.00 800.00 27,450.00 26,650.00 3,331.25% 202-550-5140 Medicare Tax 5,068.35 4,027.38 0.00 5,900.00 2,750.00 -3,150.00 -53.39% 202-550-5150 Flexible Benefits Program 2,584.78 2,293.60 0.00 2,950.00 2,850.00 -100.00 -3.39%

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Budget Comparison Report
6/1/2026 5:11:08 PM Page 24 of 51
FY 2024/25
Total Activity
FY 2025/26
Total Activity
Account Number
FY 2026/27
YTD Activity
Through Acc
FY 2026/27
FY 2027 AB
FY 2026/27
FY 2027 MC
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
202-550-5151 Fitness Benefit 600.00 0.00 0.00 1,200.00 1,200.00 0.00 0.00% 202-550-5152 Cell Phone Allowance 1,495.00 1,300.00 0.00 1,600.00 1,600.00 0.00 0.00% 202-550-5201 Professional Services 11,000.00 5,646.01 0.00 0.00 5,500.00 5,500.00 0.00% 202-550-5202 Library Programs 15,123.55 4,192.23 0.00 15,000.00 10,000.00 -5,000.00 -33.33% 202-550-5203 Library Operating Services 63,588.07 66,788.20 0.00 75,000.00 75,000.00 0.00 0.00% 202-550-5221 Employee Training 228.07 0.00 0.00 1,200.00 500.00 -700.00 -58.33% 202-550-5301 Contract Services 3,581.97 2,592.90 0.00 5,500.00 5,500.00 0.00 0.00% 202-550-5440 Utility - Communications/Telephone 0.00 445.34 0.00 0.00 550.00 550.00 0.00% 202-550-5500 Printing & Advertising 1,510.00 672.22 0.00 4,500.00 2,000.00 -2,500.00 -55.56% 202-550-5510 Dues & Subscriptions 381.96 509.00 0.00 1,000.00 1,000.00 0.00 0.00% 202-550-5512 Meetings & Travel 3,656.64 1,613.50 0.00 4,500.00 4,500.00 0.00 0.00% 202-550-5520 Books 43,909.64 27,302.05 0.00 46,000.00 36,000.00 -10,000.00 -21.74% 202-550-5521 Periodicals 2,940.25 1,737.01 0.00 4,000.00 3,000.00 -1,000.00 -25.00% 202-550-5522 Digital Materials 41,275.51 33,209.98 0.00 40,000.00 35,000.00 -5,000.00 -12.50% 202-550-5523 Library of Things 6,285.88 5,406.11 0.00 7,000.00 7,000.00 0.00 0.00% 202-550-5536 Equipment/Office Rent & Leases 1,760.55 597.69 0.00 2,500.00 2,000.00 -500.00 -20.00% 202-550-5560 Supplies & Materials 9,586.58 4,947.23 0.00 20,000.00 12,000.00 -8,000.00 -40.00% 202-550-5568 Minor Equipment 593.18 260.50 0.00 2,000.00 1,000.00 -1,000.00 -50.00% 202-550-5763 Furniture & Fixtures 0.00 1,372.15 0.00 1,000.00 1,000.00 0.00 0.00% Total SubProgram: 550 - City Library: 647,637.45 486,220.77 0.00 755,400.00 655,250.00 -100,150.00 -13.26% Total Fund: 202 - LIBRARY FUND: 840,152.47 608,294.32 0.00 966,900.00 832,650.00 -134,250.00 -13.88% Fund: 204 - PARK MAINTENANCE FUND
SubProgram: 211 - Central Services
204-211-5400 Utility - Electricity 10,198.59 0.00 0.00 0.00 0.00 0.00 0.00% 204-211-5420 Utility - Sewer 7,977.54 0.00 0.00 0.00 0.00 0.00 0.00% 204-211-5430 Utility - Water 163,162.57 0.00 0.00 0.00 0.00 0.00 0.00% Total SubProgram: 211 - Central Services: 181,338.70 0.00 0.00 0.00 0.00 0.00 0.00% SubProgram: 405 - Facilities
204-405-5100 Regular Wages 61,791.45 0.00 0.00 0.00 0.00 0.00 0.00% 204-405-5102 Part-time Wages 18,998.00 0.00 0.00 0.00 0.00 0.00 0.00% 204-405-5104 Overtime Pay 1,838.64 0.00 0.00 0.00 0.00 0.00 0.00% 204-405-5106 Other Pay 2,655.84 0.00 0.00 0.00 0.00 0.00 0.00% 204-405-5108 Bilingual Pay 377.50 0.00 0.00 0.00 0.00 0.00 0.00% 204-405-5120 Health Insurance 19,386.23 0.00 0.00 0.00 0.00 0.00 0.00% 204-405-5121 Dental Insurance 1,636.81 0.00 0.00 0.00 0.00 0.00 0.00% 204-405-5122 Life Insurance 190.67 0.00 0.00 0.00 0.00 0.00 0.00% 204-405-5123 Disability Insurance 231.33 0.00 0.00 0.00 0.00 0.00 0.00% 204-405-5130 PERS CLASSIC Contribution 2,511.51 0.00 0.00 0.00 0.00 0.00 0.00%

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Budget Comparison Report
6/1/2026 5:11:08 PM Page 25 of 51
FY 2024/25
Total Activity
FY 2025/26
Total Activity
Account Number
FY 2026/27
YTD Activity
Through Acc
FY 2026/27
FY 2027 AB
FY 2026/27
FY 2027 MC
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
204-405-5131 PERS PEPRA Contribution 3,447.82 0.00 0.00 0.00 0.00 0.00 0.00% 204-405-5132 PERS Prepay UAAL 5,262.94 0.00 0.00 0.00 0.00 0.00 0.00% 204-405-5140 Medicare Tax 1,223.28 0.00 0.00 0.00 0.00 0.00 0.00% 204-405-5150 Flexible Benefits Program 1,031.30 0.00 0.00 0.00 0.00 0.00 0.00% 204-405-5151 Fitness Benefit 30.00 0.00 0.00 0.00 0.00 0.00 0.00% 204-405-5152 Cell Phone Allowance 97.50 0.00 0.00 0.00 0.00 0.00 0.00% 204-405-5180 Individual Equipment/Safety 1,405.92 0.00 0.00 0.00 0.00 0.00 0.00% 204-405-5301 Contract Services 9,225.00 0.00 0.00 0.00 0.00 0.00 0.00% 204-405-5345 Equipment Repairs/Replacement 10,645.73 0.00 0.00 0.00 0.00 0.00 0.00% 204-405-5350 Landscape Maintenance 135,362.00 0.00 0.00 0.00 0.00 0.00 0.00% 204-405-5356 Tree Maintenance 24,029.66 0.00 0.00 0.00 0.00 0.00 0.00% 204-405-5357 Tree Replacement 2,800.00 0.00 0.00 0.00 0.00 0.00 0.00% 204-405-5361 Biohazard Services 3,760.00 0.00 0.00 0.00 0.00 0.00 0.00% 204-405-5362 Janitorial Services 35,868.00 0.00 0.00 0.00 0.00 0.00 0.00% 204-405-5440 Utility - Communications/Telephone 343.57 0.00 0.00 0.00 0.00 0.00 0.00% 204-405-5515 Uniform Cleaning 855.03 0.00 0.00 0.00 0.00 0.00 0.00% 204-405-5516 Uniform Allowance 1,602.66 0.00 0.00 0.00 0.00 0.00 0.00% 204-405-5536 Equipment/Office Rent & Leases 4,440.00 0.00 0.00 0.00 0.00 0.00 0.00% 204-405-5560 Supplies & Materials 16,092.21 0.00 0.00 0.00 0.00 0.00 0.00% 204-405-5561 Janitorial Supplies 8,505.68 0.00 0.00 0.00 0.00 0.00 0.00% 204-405-5567 Landscaping Supply Repairs & Replacement 8,587.40 0.00 0.00 0.00 0.00 0.00 0.00% 204-405-5581 Vehicle Operations & Maintenance 2,405.43 0.00 0.00 0.00 0.00 0.00 0.00% 204-405-5582 Fuel Expense 4,280.10 0.00 0.00 0.00 0.00 0.00 0.00% 204-405-5763 Furniture & Fixtures 12,896.42 0.00 0.00 0.00 0.00 0.00 0.00% Total SubProgram: 405 - Facilities: 403,815.63 0.00 0.00 0.00 0.00 0.00 0.00% SubProgram: 472 - Parks Facilities
204-472-5100 Regular Wages 0.00 89,761.92 0.00 171,300.00 150,850.00 -20,450.00 -11.94% 204-472-5102 Part-time Wages 0.00 7,624.22 0.00 11,950.00 11,350.00 -600.00 -5.02% 204-472-5104 Overtime Pay 0.00 1,792.13 0.00 2,900.00 2,550.00 -350.00 -12.07% 204-472-5106 Other Pay 0.00 4,059.67 0.00 9,350.00 6,450.00 -2,900.00 -31.02% 204-472-5108 Bilingual Pay 0.00 600.00 0.00 650.00 1,600.00 950.00 146.15% 204-472-5120 Health Insurance 0.00 18,008.69 0.00 41,200.00 45,500.00 4,300.00 10.44% 204-472-5121 Dental Insurance 0.00 2,908.23 0.00 5,200.00 5,100.00 -100.00 -1.92% 204-472-5122 Life Insurance 0.00 251.30 0.00 600.00 450.00 -150.00 -25.00% 204-472-5123 Disability Insurance 0.00 305.27 0.00 700.00 450.00 -250.00 -35.71% 204-472-5130 PERS CLASSIC Contribution 0.00 922.64 0.00 1,400.00 1,300.00 -100.00 -7.14% 204-472-5131 PERS PEPRA Contribution 0.00 6,725.79 0.00 13,100.00 11,600.00 -1,500.00 -11.45% 204-472-5132 PERS Prepay UAAL -33.66 2,603.91 0.00 3,400.00 22,050.00 18,650.00 548.53% 204-472-5140 Medicare Tax 0.00 1,486.89 0.00 2,750.00 2,200.00 -550.00 -20.00%

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Budget Comparison Report
6/1/2026 5:11:08 PM Page 26 of 51
FY 2024/25
Total Activity
FY 2025/26
Total Activity
Account Number
FY 2026/27
YTD Activity
Through Acc
FY 2026/27
FY 2027 AB
FY 2026/27
FY 2027 MC
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
204-472-5141 Unemployment Insurance 0.00 2,970.00 0.00 0.00 0.00 0.00 0.00% 204-472-5150 Flexible Benefits Program 0.00 1,759.74 0.00 2,950.00 3,000.00 50.00 1.69% 204-472-5151 Fitness Benefit 0.00 0.00 0.00 1,200.00 1,300.00 100.00 8.33% 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 5,925.00 0.00 14,700.00 6,000.00 -8,700.00 -59.18% 204-472-5345 Equipment Repairs/Replacement 0.00 527.75 0.00 5,000.00 1,000.00 -4,000.00 -80.00% 204-472-5350 Landscape Maintenance 0.00 113,316.00 0.00 139,000.00 146,000.00 7,000.00 5.04% 204-472-5356 Tree Maintenance 0.00 5,512.00 0.00 20,000.00 49,500.00 29,500.00 147.50% 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 0.00 520.00 0.00 20,000.00 5,000.00 -15,000.00 -75.00% 204-472-5362 Janitorial Services 0.00 33,017.46 0.00 39,000.00 40,950.00 1,950.00 5.00% 204-472-5400 Utility - Electricity 0.00 8,620.90 0.00 16,500.00 12,500.00 -4,000.00 -24.24% 204-472-5420 Utility - Sewer 0.00 7,149.72 0.00 15,600.00 8,850.00 -6,750.00 -43.27% 204-472-5430 Utility - Water 0.00 142,577.25 0.00 7,000.00 180,250.00 173,250.00 2,475.00% 204-472-5440 Utility - Communications/Telephone 0.00 690.73 0.00 300.00 850.00 550.00 183.33% 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 3,431.65 0.00 1,000.00 4,500.00 3,500.00 350.00% 204-472-5515 Uniform Cleaning 0.00 2,168.48 0.00 2,550.00 2,800.00 250.00 9.80% 204-472-5516 Uniform Allowance 0.00 1,695.26 0.00 2,550.00 2,550.00 0.00 0.00% 204-472-5517 Individual Equipment/Safety 0.00 519.68 0.00 1,650.00 1,650.00 0.00 0.00% 204-472-5536 Equipment/Office Rent & Leases 0.00 4,045.00 0.00 12,000.00 5,000.00 -7,000.00 -58.33% 204-472-5560 Supplies & Materials 0.00 7,805.31 0.00 20,000.00 10,000.00 -10,000.00 -50.00% 204-472-5561 Janitorial Supplies 0.00 7,952.09 0.00 8,500.00 8,500.00 0.00 0.00% 204-472-5567 Landscaping Supply Repairs & Replacement 0.00 18,659.16 0.00 41,000.00 16,350.00 -24,650.00 -60.12% 204-472-5581 Vehicle Operations & Maintenance 0.00 7,605.30 0.00 8,000.00 8,000.00 0.00 0.00% 204-472-5582 Fuel Expense 0.00 4,540.47 0.00 3,500.00 5,000.00 1,500.00 42.86% 204-472-5761 Major Equipment 0.00 8,704.70 0.00 0.00 0.00 0.00 0.00% 204-472-5763 Furniture & Fixtures 0.00 2,273.48 0.00 0.00 8,000.00 8,000.00 0.00% Total SubProgram: 472 - Parks Facilities: -33.66 529,037.79 0.00 650,050.00 791,550.00 141,500.00 21.77% SubProgram: 501 - Parks and Recreation Administration
204-501-5100 Regular Wages 38,045.87 41,826.78 0.00 47,700.00 49,950.00 2,250.00 4.72% 204-501-5106 Other Pay 906.43 1,131.32 0.00 1,350.00 1,350.00 0.00 0.00% 204-501-5120 Health Insurance 3,880.93 4,331.69 0.00 4,900.00 5,200.00 300.00 6.12% 204-501-5121 Dental Insurance 296.58 230.95 0.00 350.00 300.00 -50.00 -14.29% 204-501-5122 Life Insurance 96.95 131.55 0.00 250.00 150.00 -100.00 -40.00% 204-501-5123 Disability Insurance 119.66 133.40 0.00 250.00 150.00 -100.00 -40.00% 204-501-5130 PERS CLASSIC Contribution 3,960.87 2,177.49 0.00 3,000.00 3,150.00 150.00 5.00% 204-501-5131 PERS PEPRA Contribution 532.08 2,026.51 0.00 2,350.00 2,500.00 150.00 6.38% 204-501-5132 PERS Prepay UAAL 9,054.87 6,424.18 0.00 6,550.00 7,300.00 750.00 11.45%

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Budget Comparison Report
6/1/2026 5:11:08 PM Page 27 of 51
FY 2024/25
Total Activity
FY 2025/26
Total Activity
Account Number
FY 2026/27
YTD Activity
Through Acc
FY 2026/27
FY 2027 AB
FY 2026/27
FY 2027 MC
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
204-501-5140 Medicare Tax 564.59 625.91 0.00 750.00 750.00 0.00 0.00% 204-501-5150 Flexible Benefits Program 382.28 504.12 0.00 650.00 600.00 -50.00 -7.69% 204-501-5151 Fitness Benefit 165.00 82.50 0.00 250.00 250.00 0.00 0.00% 204-501-5152 Cell Phone Allowance 162.51 71.50 0.00 350.00 100.00 -250.00 -71.43% 204-501-5560 Supplies & Materials 0.00 340.86 0.00 0.00 350.00 350.00 0.00% 204-501-5566 Sign Replacement 0.00 746.34 0.00 10,000.00 2,500.00 -7,500.00 -75.00% Total SubProgram: 501 - Parks and Recreation Administration: 58,168.62 60,785.10 0.00 78,700.00 74,600.00 -4,100.00 -5.21% SubProgram: 531 - Ocean Beach Services
204-531-5201 Professional Services 580.00 0.00 0.00 0.00 0.00 0.00 0.00% 204-531-5301 Contract Services 50,342.00 0.00 0.00 0.00 0.00 0.00 0.00% 204-531-5566 Sign Replacement 9,881.12 0.00 0.00 0.00 0.00 0.00 0.00% Total SubProgram: 531 - Ocean Beach Services: 60,803.12 0.00 0.00 0.00 0.00 0.00 0.00% Total Fund: 204 - PARK MAINTENANCE FUND: 704,092.41 589,822.89 0.00 728,750.00 866,150.00 137,400.00 18.85% Fund: 205 - GAS TAX FUND
SubProgram: 431 - Street Maintenance
205-431-5100 Regular Wages 118,325.76 55,679.02 0.00 66,850.00 50,850.00 -16,000.00 -23.93% 205-431-5102 Part-time Wages 566.86 3,654.25 0.00 4,400.00 4,150.00 -250.00 -5.68% 205-431-5104 Overtime Pay 2,502.15 968.71 0.00 3,200.00 1,350.00 -1,850.00 -57.81% 205-431-5106 Other Pay 8,804.62 1,328.80 0.00 2,300.00 1,850.00 -450.00 -19.57% 205-431-5108 Bilingual Pay 390.00 120.00 0.00 150.00 150.00 0.00 0.00% 205-431-5120 Health Insurance 32,254.47 20,294.62 0.00 24,200.00 20,350.00 -3,850.00 -15.91% 205-431-5121 Dental Insurance 3,264.82 1,580.13 0.00 2,000.00 1,500.00 -500.00 -25.00% 205-431-5122 Life Insurance 353.91 153.33 0.00 250.00 150.00 -100.00 -40.00% 205-431-5123 Disability Insurance 476.30 189.95 0.00 350.00 150.00 -200.00 -57.14% 205-431-5130 PERS CLASSIC Contribution 9,217.46 4,172.32 0.00 5,800.00 5,150.00 -650.00 -11.21% 205-431-5131 PERS PEPRA Contribution 3,619.58 2,142.98 0.00 2,500.00 1,500.00 -1,000.00 -40.00% 205-431-5132 PERS Prepay UAAL 18,795.71 11,818.55 0.00 12,400.00 7,450.00 -4,950.00 -39.92% 205-431-5140 Medicare Tax 1,889.48 892.85 0.00 1,100.00 750.00 -350.00 -31.82% 205-431-5150 Flexible Benefits Program 2,113.47 928.53 0.00 1,100.00 900.00 -200.00 -18.18% 205-431-5151 Fitness Benefit 217.90 28.50 0.00 450.00 400.00 -50.00 -11.11% 205-431-5152 Cell Phone Allowance 217.77 0.00 0.00 200.00 200.00 0.00 0.00% 205-431-5180 Individual Equipment/Safety 1,230.20 0.00 0.00 0.00 0.00 0.00 0.00% 205-431-5302 Street Maintenance 0.00 0.00 0.00 0.00 65,000.00 65,000.00 0.00% 205-431-5345 Equipment Repairs/Replacement 30,974.54 15,112.88 0.00 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 10,000.00 -10,000.00 -50.00% 205-431-5440 Utility - Communications/Telephone 1,684.96 1,343.08 0.00 1,900.00 1,550.00 -350.00 -18.42% 205-431-5500 Printing & Advertising 900.00 633.16 0.00 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%

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Budget Comparison Report
6/1/2026 5:11:08 PM Page 28 of 51
FY 2024/25
Total Activity
FY 2025/26
Total Activity
Account Number
FY 2026/27
YTD Activity
Through Acc
FY 2026/27
FY 2027 AB
FY 2026/27
FY 2027 MC
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
205-431-5512 Meetings & Travel 175.00 0.00 0.00 1,000.00 1,000.00 0.00 0.00% 205-431-5515 Uniform Cleaning 1,406.38 0.00 0.00 0.00 0.00 0.00 0.00% 205-431-5516 Uniform Allowance 2,037.66 0.00 0.00 0.00 0.00 0.00 0.00% 205-431-5536 Equipment/Office Rent & Leases 5,513.00 0.00 0.00 7,500.00 7,500.00 0.00 0.00% 205-431-5560 Supplies & Materials 21,057.95 16,784.55 0.00 32,000.00 22,000.00 -10,000.00 -31.25% 205-431-5568 Minor Equipment 0.00 7,973.36 0.00 0.00 0.00 0.00 0.00% 205-431-5581 Vehicle Operations & Maintenance 34,525.84 4,723.27 0.00 31,800.00 15,000.00 -16,800.00 -52.83% 205-431-5582 Fuel Expense 23,617.16 16,878.06 0.00 30,000.00 20,000.00 -10,000.00 -33.33% 205-431-5761 Major Equipment 0.00 0.00 0.00 0.00 20,000.00 20,000.00 0.00% Total SubProgram: 431 - Street Maintenance: 326,132.95 167,400.90 0.00 298,450.00 290,900.00 -7,550.00 -2.53% Total Fund: 205 - GAS TAX FUND: 326,132.95 167,400.90 0.00 298,450.00 290,900.00 -7,550.00 -2.53% Fund: 206 - LOCAL TRANSPORTATION FUND
SubProgram: 405 - Facilities
206-405-5568 Minor Equipment 105.90 0.00 0.00 0.00 0.00 0.00 0.00% Total SubProgram: 405 - Facilities: 105.90 0.00 0.00 0.00 0.00 0.00 0.00% SubProgram: 431 - Street Maintenance
206-431-5100 Regular Wages 7,068.11 6,976.28 0.00 7,800.00 8,150.00 350.00 4.49% 206-431-5102 Part-time Wages 283.45 0.00 0.00 0.00 0.00 0.00 0.00% 206-431-5104 Overtime Pay 5.43 236.04 0.00 850.00 250.00 -600.00 -70.59% 206-431-5106 Other Pay 65.17 141.89 0.00 350.00 250.00 -100.00 -28.57% 206-431-5120 Health Insurance 1,391.72 2,785.21 0.00 3,300.00 3,450.00 150.00 4.55% 206-431-5121 Dental Insurance 96.24 218.03 0.00 350.00 250.00 -100.00 -28.57% 206-431-5122 Life Insurance 19.53 17.88 0.00 50.00 50.00 0.00 0.00% 206-431-5123 Disability Insurance 27.52 23.44 0.00 50.00 50.00 0.00 0.00% 206-431-5130 PERS CLASSIC Contribution 22.50 881.19 0.00 1,300.00 1,300.00 0.00 0.00% 206-431-5131 PERS PEPRA Contribution 577.44 0.00 0.00 0.00 0.00 0.00 0.00% 206-431-5132 PERS Prepay UAAL -0.20 2,458.04 0.00 2,650.00 1,200.00 -1,450.00 -54.72% 206-431-5140 Medicare Tax 108.67 106.42 0.00 200.00 150.00 -50.00 -25.00% 206-431-5150 Flexible Benefits Program 143.22 126.06 0.00 200.00 150.00 -50.00 -25.00% 206-431-5151 Fitness Benefit 37.90 0.00 0.00 100.00 100.00 0.00 0.00% 206-431-5302 Street Maintenance 0.00 0.00 0.00 0.00 0.00 0.00 0.00% 206-431-5560 Supplies & Materials 0.00 0.00 0.00 1,000.00 500.00 -500.00 -50.00% Total SubProgram: 431 - Street Maintenance: 9,846.70 13,970.48 0.00 18,200.00 15,850.00 -2,350.00 -12.91% Total Fund: 206 - LOCAL TRANSPORTATION FUND: 9,952.60 13,970.48 0.00 18,200.00 15,850.00 -2,350.00 -12.91%

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Budget Comparison Report
6/1/2026 5:11:08 PM Page 29 of 51
FY 2024/25
Total Activity
FY 2025/26
Total Activity
Account Number
FY 2026/27
YTD Activity
Through Acc
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: 207 - TIDELANDS TRUST FUND
SubProgram: 101 - Legislative & Policy
207-101-5510 Dues & Subscriptions 28,842.00 33,168.00 0.00 35,200.00 35,200.00 0.00 0.00% Total SubProgram: 101 - Legislative & Policy: 28,842.00 33,168.00 0.00 35,200.00 35,200.00 0.00 0.00% SubProgram: 221 - Management Information Services
207-221-5360 Software Subscription/Maintenance 1,080.00 0.00 0.00 1,100.00 1,100.00 0.00 0.00% Total SubProgram: 221 - Management Information Services: 1,080.00 0.00 0.00 1,100.00 1,100.00 0.00 0.00% SubProgram: 405 - Facilities
207-405-5100 Regular Wages 39,516.05 0.00 0.00 0.00 0.00 0.00 0.00% 207-405-5102 Part-time Wages 5,795.26 0.00 0.00 0.00 0.00 0.00 0.00% 207-405-5104 Overtime Pay 1,531.28 0.00 0.00 0.00 0.00 0.00 0.00% 207-405-5106 Other Pay 1,340.86 0.00 0.00 0.00 0.00 0.00 0.00% 207-405-5108 Bilingual Pay 187.50 0.00 0.00 0.00 0.00 0.00 0.00% 207-405-5120 Health Insurance 12,515.27 0.00 0.00 0.00 0.00 0.00 0.00% 207-405-5121 Dental Insurance 949.09 0.00 0.00 0.00 0.00 0.00 0.00% 207-405-5122 Life Insurance 125.19 0.00 0.00 0.00 0.00 0.00 0.00% 207-405-5123 Disability Insurance 147.79 0.00 0.00 0.00 0.00 0.00 0.00% 207-405-5130 PERS CLASSIC Contribution 1,466.17 0.00 0.00 0.00 0.00 0.00 0.00% 207-405-5131 PERS PEPRA Contribution 2,265.16 0.00 0.00 0.00 0.00 0.00 0.00% 207-405-5132 PERS Prepay UAAL 3,105.80 0.00 0.00 0.00 0.00 0.00 0.00% 207-405-5140 Medicare Tax 683.24 0.00 0.00 0.00 0.00 0.00 0.00% 207-405-5150 Flexible Benefits Program 643.42 0.00 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 39.00 0.00 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 2,101.50 0.00 0.00 0.00 0.00 0.00 0.00% 207-405-5350 Landscape Maintenance 48,800.00 0.00 0.00 0.00 0.00 0.00 0.00% 207-405-5362 Janitorial Services 12,012.00 0.00 0.00 0.00 0.00 0.00 0.00% 207-405-5560 Supplies & Materials 2,708.75 0.00 0.00 0.00 0.00 0.00 0.00% 207-405-5561 Janitorial Supplies 1,865.57 0.00 0.00 0.00 0.00 0.00 0.00% 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: 137,798.90 0.00 0.00 0.00 0.00 0.00 0.00% SubProgram: 477 - Beach Facilities
207-477-5100 Regular Wages 0.00 28,147.40 0.00 45,300.00 40,150.00 -5,150.00 -11.37% 207-477-5102 Part-time Wages 0.00 3,784.42 0.00 6,000.00 5,700.00 -300.00 -5.00% 207-477-5104 Overtime Pay 0.00 663.64 0.00 1,550.00 900.00 -650.00 -41.94% 207-477-5106 Other Pay 0.00 773.01 0.00 2,000.00 1,800.00 -200.00 -10.00% 207-477-5108 Bilingual Pay 0.00 120.00 0.00 150.00 300.00 150.00 100.00%

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Budget Comparison Report
6/1/2026 5:11:08 PM Page 30 of 51
FY 2024/25
Total Activity
FY 2025/26
Total Activity
Account Number
FY 2026/27
YTD Activity
Through Acc
FY 2026/27
FY 2027 AB
FY 2026/27
FY 2027 MC
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
207-477-5120 Health Insurance 0.00 7,138.26 0.00 12,100.00 12,200.00 100.00 0.83% 207-477-5121 Dental Insurance 0.00 745.25 0.00 1,250.00 1,150.00 -100.00 -8.00% 207-477-5122 Life Insurance 0.00 79.80 0.00 200.00 150.00 -50.00 -25.00% 207-477-5123 Disability Insurance 0.00 96.04 0.00 250.00 150.00 -100.00 -40.00% 207-477-5130 PERS CLASSIC Contribution 0.00 922.64 0.00 1,400.00 1,300.00 -100.00 -7.14% 207-477-5131 PERS PEPRA Contribution 0.00 1,688.91 0.00 3,000.00 2,600.00 -400.00 -13.33% 207-477-5132 PERS Prepay UAAL -14.45 2,584.70 0.00 2,950.00 5,900.00 2,950.00 100.00% 207-477-5140 Medicare Tax 0.00 484.89 0.00 800.00 600.00 -200.00 -25.00% 207-477-5141 Unemployment Insurance 0.00 495.00 0.00 0.00 0.00 0.00 0.00% 207-477-5150 Flexible Benefits Program 0.00 499.30 0.00 750.00 750.00 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 2,188.00 0.00 2,000.00 2,000.00 0.00 0.00% 207-477-5345 Equipment Repairs/Replacement 0.00 1,002.12 0.00 2,000.00 2,000.00 0.00 0.00% 207-477-5350 Landscape Maintenance 0.00 25,230.00 0.00 27,000.00 32,000.00 5,000.00 18.52% 207-477-5356 Tree Maintenance 0.00 1,150.00 0.00 12,000.00 5,000.00 -7,000.00 -58.33% 207-477-5362 Janitorial Services 0.00 10,771.50 0.00 14,400.00 15,700.00 1,300.00 9.03% 207-477-5560 Supplies & Materials 0.00 13,933.74 0.00 3,000.00 3,000.00 0.00 0.00% 207-477-5561 Janitorial Supplies 0.00 1,814.99 0.00 2,500.00 2,500.00 0.00 0.00% 207-477-5567 Landscaping Supply Repairs & Replacement 0.00 355.00 0.00 12,000.00 2,000.00 -10,000.00 -83.33% Total SubProgram: 477 - Beach Facilities: -14.45 104,668.61 0.00 153,100.00 138,350.00 -14,750.00 -9.63% SubProgram: 501 - Parks and Recreation Administration
207-501-5100 Regular Wages 37,859.39 33,981.93 0.00 37,850.00 19,750.00 -18,100.00 -47.82% 207-501-5106 Other Pay 925.31 967.29 0.00 1,050.00 550.00 -500.00 -47.62% 207-501-5120 Health Insurance 3,888.52 2,099.40 0.00 2,450.00 1,250.00 -1,200.00 -48.98% 207-501-5121 Dental Insurance 297.28 115.69 0.00 200.00 100.00 -100.00 -50.00% 207-501-5122 Life Insurance 97.05 80.76 0.00 150.00 100.00 -50.00 -33.33% 207-501-5123 Disability Insurance 119.78 90.40 0.00 150.00 100.00 -50.00 -33.33% 207-501-5130 PERS CLASSIC Contribution 4,015.06 4,354.51 0.00 6,000.00 3,150.00 -2,850.00 -47.50% 207-501-5131 PERS PEPRA Contribution 485.12 0.00 0.00 0.00 0.00 0.00 0.00% 207-501-5132 PERS Prepay UAAL 9,060.11 12,783.74 0.00 12,800.00 2,900.00 -9,900.00 -77.34% 207-501-5140 Medicare Tax 562.22 508.54 0.00 600.00 300.00 -300.00 -50.00% 207-501-5150 Flexible Benefits Program 382.28 252.00 0.00 350.00 150.00 -200.00 -57.14% 207-501-5151 Fitness Benefit 165.00 90.00 0.00 150.00 100.00 -50.00 -33.33% 207-501-5152 Cell Phone Allowance 240.52 143.00 0.00 200.00 100.00 -100.00 -50.00% Total SubProgram: 501 - Parks and Recreation Administration: 58,097.64 55,467.26 0.00 61,950.00 28,550.00 -33,400.00 -53.91% SubProgram: 531 - Ocean Beach Services
207-531-5100 Regular Wages 19,759.25 37,067.75 0.00 46,450.00 16,500.00 -29,950.00 -64.48% 207-531-5102 Part-time Wages 67,488.75 67,496.15 0.00 108,600.00 102,950.00 -5,650.00 -5.20%

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Budget Comparison Report
6/1/2026 5:11:08 PM Page 31 of 51
FY 2024/25
Total Activity
FY 2025/26
Total Activity
Account Number
FY 2026/27
YTD Activity
Through Acc
FY 2026/27
FY 2027 AB
FY 2026/27
FY 2027 MC
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
207-531-5104 Overtime Pay 267.83 101.56 0.00 400.00 400.00 0.00 0.00% 207-531-5106 Other Pay 428.91 1,501.10 0.00 0.00 1,750.00 1,750.00 0.00% 207-531-5120 Health Insurance 3,181.85 3,305.71 0.00 7,050.00 7,050.00 0.00 0.00% 207-531-5121 Dental Insurance 189.89 253.06 0.00 450.00 150.00 -300.00 -66.67% 207-531-5122 Life Insurance 58.24 100.07 0.00 200.00 50.00 -150.00 -75.00% 207-531-5123 Disability Insurance 81.65 126.89 0.00 250.00 50.00 -200.00 -80.00% 207-531-5131 PERS PEPRA Contribution 1,667.42 3,073.80 0.00 3,750.00 1,350.00 -2,400.00 -64.00% 207-531-5132 PERS Prepay UAAL 0.00 0.00 0.00 200.00 2,450.00 2,250.00 1,125.00% 207-531-5140 Medicare Tax 1,276.53 1,543.77 0.00 700.00 250.00 -450.00 -64.29% 207-531-5141 Unemployment Insurance 0.00 642.00 0.00 0.00 0.00 0.00 0.00% 207-531-5150 Flexible Benefits Program 396.51 723.76 0.00 900.00 300.00 -600.00 -66.67% 207-531-5151 Fitness Benefit 30.00 37.48 0.00 400.00 150.00 -250.00 -62.50% 207-531-5221 Employee Training 670.00 210.00 0.00 0.00 1,000.00 1,000.00 0.00% 207-531-5301 Contract Services 440.26 0.00 0.00 1,000.00 500.00 -500.00 -50.00% 207-531-5345 Equipment Repairs/Replacement 7,765.80 0.00 0.00 0.00 0.00 0.00 0.00% 207-531-5440 Utility - Communications/Telephone 5,047.50 3,130.24 0.00 4,500.00 3,500.00 -1,000.00 -22.22% 207-531-5510 Dues & Subscriptions 0.00 500.00 0.00 0.00 500.00 500.00 0.00% 207-531-5512 Meetings & Travel 0.00 968.13 0.00 0.00 1,000.00 1,000.00 0.00% 207-531-5560 Supplies & Materials 4,638.72 1,765.41 0.00 3,000.00 2,000.00 -1,000.00 -33.33% 207-531-5566 Sign Replacement 585.61 296.46 0.00 0.00 300.00 300.00 0.00% Total SubProgram: 531 - Ocean Beach Services: 113,974.72 122,843.34 0.00 177,850.00 142,200.00 -35,650.00 -20.04% Total Fund: 207 - TIDELANDS TRUST FUND: 339,778.81 316,147.21 0.00 429,200.00 345,400.00 -83,800.00 -19.52% Fund: 208 - STREET LIGHTING FUND
SubProgram: 211 - Central Services
208-211-5400 Utility - Electricity 129,319.27 102,365.45 0.00 129,500.00 134,050.00 4,550.00 3.51% Total SubProgram: 211 - Central Services: 129,319.27 102,365.45 0.00 129,500.00 134,050.00 4,550.00 3.51% SubProgram: 411 - Transportation, Parking and Lighting
208-411-5100 Regular Wages 47,652.76 36,608.42 0.00 43,300.00 42,850.00 -450.00 -1.04% 208-411-5102 Part-time Wages 425.15 2,740.69 0.00 3,300.00 3,100.00 -200.00 -6.06% 208-411-5104 Overtime Pay 1,733.51 980.47 0.00 3,150.00 1,350.00 -1,800.00 -57.14% 208-411-5106 Other Pay 2,479.92 763.94 0.00 1,550.00 2,100.00 550.00 35.48% 208-411-5108 Bilingual Pay 130.00 120.00 0.00 150.00 150.00 0.00 0.00% 208-411-5120 Health Insurance 12,383.89 12,687.64 0.00 15,300.00 15,800.00 500.00 3.27% 208-411-5121 Dental Insurance 1,193.22 952.10 0.00 1,250.00 1,150.00 -100.00 -8.00% 208-411-5122 Life Insurance 130.32 98.68 0.00 200.00 150.00 -50.00 -25.00% 208-411-5123 Disability Insurance 185.85 123.22 0.00 250.00 150.00 -100.00 -40.00% 208-411-5130 PERS CLASSIC Contribution 3,491.65 2,767.29 0.00 3,900.00 3,900.00 0.00 0.00% 208-411-5131 PERS PEPRA Contribution 1,592.67 1,395.15 0.00 1,550.00 1,500.00 -50.00 -3.23%

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Budget Comparison Report
6/1/2026 5:11:08 PM Page 32 of 51
FY 2024/25
Total Activity
FY 2025/26
Total Activity
Account Number
FY 2026/27
YTD Activity
Through Acc
FY 2026/27
FY 2027 AB
FY 2026/27
FY 2027 MC
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
208-411-5132 PERS Prepay UAAL 7,213.40 7,776.66 0.00 8,350.00 6,300.00 -2,050.00 -24.55% 208-411-5140 Medicare Tax 760.62 597.26 0.00 700.00 650.00 -50.00 -7.14% 208-411-5150 Flexible Benefits Program 863.11 626.66 0.00 750.00 750.00 0.00 0.00% 208-411-5151 Fitness Benefit 97.90 28.50 0.00 300.00 300.00 0.00 0.00% 208-411-5152 Cell Phone Allowance 35.76 0.00 0.00 100.00 100.00 0.00 0.00% 208-411-5301 Contract Services 1,700.77 4,216.32 0.00 0.00 5,000.00 5,000.00 0.00% 208-411-5560 Supplies & Materials 0.00 945.28 0.00 3,000.00 1,500.00 -1,500.00 -50.00% Total SubProgram: 411 - Transportation, Parking and Lighting: 82,070.50 73,428.28 0.00 87,100.00 86,800.00 -300.00 -0.34% Total Fund: 208 - STREET LIGHTING FUND: 211,389.77 175,793.73 0.00 216,600.00 220,850.00 4,250.00 1.96% Fund: 209 - RIGHT-OF-WAY MAINTENANCE DISTRICT FUND
SubProgram: 211 - Central Services
209-211-5400 Utility - Electricity 5,088.36 5,206.56 0.00 6,500.00 6,650.00 150.00 2.31% 209-211-5420 Utility - Sewer 5,288.79 6,341.41 0.00 6,000.00 7,850.00 1,850.00 30.83% 209-211-5430 Utility - Water 43,864.37 36,000.87 0.00 48,000.00 45,350.00 -2,650.00 -5.52% Total SubProgram: 211 - Central Services: 54,241.52 47,548.84 0.00 60,500.00 59,850.00 -650.00 -1.07% SubProgram: 441 - Right of Way Maintenance
209-441-5100 Regular Wages 57,266.43 64,427.04 0.00 71,600.00 83,350.00 11,750.00 16.41% 209-441-5102 Part-time Wages 19,318.80 25,129.73 0.00 28,100.00 8,250.00 -19,850.00 -70.64% 209-441-5104 Overtime Pay 1,396.43 1,594.07 0.00 5,400.00 2,300.00 -3,100.00 -57.41% 209-441-5106 Other Pay 4,364.67 1,303.72 0.00 2,700.00 2,650.00 -50.00 -1.85% 209-441-5108 Bilingual Pay 205.00 120.00 0.00 150.00 150.00 0.00 0.00% 209-441-5120 Health Insurance 15,704.47 25,013.78 0.00 29,100.00 34,000.00 4,900.00 16.84% 209-441-5121 Dental Insurance 1,616.75 1,938.62 0.00 2,450.00 2,500.00 50.00 2.04% 209-441-5122 Life Insurance 170.64 162.14 0.00 250.00 250.00 0.00 0.00% 209-441-5123 Disability Insurance 227.60 214.89 0.00 350.00 250.00 -100.00 -28.57% 209-441-5130 PERS CLASSIC Contribution 4,738.81 7,363.04 0.00 10,200.00 10,250.00 50.00 0.49% 209-441-5131 PERS PEPRA Contribution 1,640.68 1,094.85 0.00 600.00 1,500.00 900.00 150.00% 209-441-5132 PERS Prepay UAAL 9,390.22 20,716.72 0.00 21,800.00 12,200.00 -9,600.00 -44.04% 209-441-5140 Medicare Tax 1,193.82 1,336.62 0.00 1,450.00 1,250.00 -200.00 -13.79% 209-441-5150 Flexible Benefits Program 1,006.25 1,125.31 0.00 1,400.00 1,450.00 50.00 3.57% 209-441-5151 Fitness Benefit 90.00 28.50 0.00 550.00 600.00 50.00 9.09% 209-441-5152 Cell Phone Allowance 133.27 0.00 0.00 0.00 0.00 0.00 0.00% 209-441-5180 Individual Equipment/Safety 736.87 0.00 0.00 0.00 0.00 0.00 0.00% 209-441-5301 Contract Services 1,526.50 723.50 0.00 5,000.00 5,000.00 0.00 0.00% 209-441-5302 Street Maintenance 0.00 0.00 0.00 0.00 95,000.00 95,000.00 0.00% 209-441-5345 Equipment Repairs/Replacement 3,909.25 218.00 0.00 2,500.00 3,500.00 1,000.00 40.00% 209-441-5350 Landscape Maintenance 83,440.00 65,737.00 0.00 94,000.00 81,000.00 -13,000.00 -13.83% 209-441-5356 Tree Maintenance 0.00 0.00 0.00 0.00 160,000.00 160,000.00 0.00%

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Budget Comparison Report
6/1/2026 5:11:08 PM Page 33 of 51
FY 2024/25
Total Activity
FY 2025/26
Total Activity
Account Number
FY 2026/27
YTD Activity
Through Acc
FY 2026/27
FY 2027 AB
FY 2026/27
FY 2027 MC
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
209-441-5357 Tree Replacement 0.00 0.00 0.00 0.00 5,000.00 5,000.00 0.00% 209-441-5361 Biohazard Services 10,345.00 10,540.00 0.00 20,000.00 15,000.00 -5,000.00 -25.00% 209-441-5362 Janitorial Services 36,359.00 30,120.00 0.00 45,000.00 36,250.00 -8,750.00 -19.44% 209-441-5440 Utility - Communications/Telephone 1,176.21 706.48 0.00 1,300.00 850.00 -450.00 -34.62% 209-441-5515 Uniform Cleaning 2,103.35 2,022.36 0.00 3,400.00 3,400.00 0.00 0.00% 209-441-5516 Uniform Allowance 1,549.09 2,380.61 0.00 2,600.00 2,600.00 0.00 0.00% 209-441-5517 Individual Equipment/Safety 0.00 635.02 0.00 2,200.00 2,200.00 0.00 0.00% 209-441-5536 Equipment/Office Rent & Leases 0.00 5,914.00 0.00 10,000.00 10,000.00 0.00 0.00% 209-441-5560 Supplies & Materials 13,003.35 10,832.64 0.00 15,000.00 15,000.00 0.00 0.00% 209-441-5561 Janitorial Supplies 1,637.86 1,514.61 0.00 5,000.00 2,000.00 -3,000.00 -60.00% 209-441-5567 Landscaping Supply Repairs & Replacement 9,167.31 1,721.65 0.00 25,000.00 5,000.00 -20,000.00 -80.00% 209-441-5568 Minor Equipment 0.00 0.00 0.00 0.00 0.00 0.00 0.00% Total SubProgram: 441 - Right of Way Maintenance: 283,417.63 284,634.90 0.00 407,100.00 602,750.00 195,650.00 48.06% Total Fund: 209 - RIGHT-OF-WAY MAINTENANCE DISTRICT FU… 337,659.15 332,183.74 0.00 467,600.00 662,600.00 195,000.00 41.70% Fund: 210 - PARKING AND BUSINESS IMPROVEMENT DISTRICT FUND SubProgram: 161 - Communication and Community Promotions 210-161-5301 Contract Services 12,600.00 2,650.00 0.00 12,200.00 11,900.00 -300.00 -2.46% 210-161-5500 Printing & Advertising 3,591.94 3,321.14 0.00 2,800.00 2,300.00 -500.00 -17.86% 210-161-5510 Dues & Subscriptions 743.00 768.75 0.00 1,550.00 1,550.00 0.00 0.00% 210-161-5560 Supplies & Materials 40.08 1,147.35 0.00 800.00 750.00 -50.00 -6.25% Total SubProgram: 161 - Communication and Community Pro… 16,975.02 7,887.24 0.00 17,350.00 16,500.00 -850.00 -4.90% Total Fund: 210 - PARKING AND BUSINESS IMPROVEMENT DIS… 16,975.02 7,887.24 0.00 17,350.00 16,500.00 -850.00 -4.90% Fund: 211 - AB 939 SOLID WASTE FUND
SubProgram: 211 - Central Services
211-211-5430 Utility - Water 7,240.50 7,197.57 0.00 8,500.00 9,050.00 550.00 6.47% Total SubProgram: 211 - Central Services: 7,240.50 7,197.57 0.00 8,500.00 9,050.00 550.00 6.47% SubProgram: 421 - Solid Waste
211-421-5100 Regular Wages 203,936.32 133,587.23 0.00 178,900.00 209,450.00 30,550.00 17.08% 211-421-5102 Part-time Wages 283.45 3,786.98 0.00 4,400.00 2,100.00 -2,300.00 -52.27% 211-421-5104 Overtime Pay 3,578.51 1,792.95 0.00 6,100.00 2,600.00 -3,500.00 -57.38% 211-421-5106 Other Pay 21,632.85 13,578.12 0.00 4,400.00 7,550.00 3,150.00 71.59% 211-421-5108 Bilingual Pay 695.00 1,247.50 0.00 800.00 2,300.00 1,500.00 187.50% 211-421-5120 Health Insurance 47,030.51 38,026.04 0.00 49,250.00 51,000.00 1,750.00 3.55% 211-421-5121 Dental Insurance 3,903.78 2,758.27 0.00 3,900.00 3,450.00 -450.00 -11.54% 211-421-5122 Life Insurance 607.64 400.93 0.00 550.00 550.00 0.00 0.00% 211-421-5123 Disability Insurance 821.55 455.01 0.00 700.00 600.00 -100.00 -14.29% 211-421-5130 PERS CLASSIC Contribution 13,039.33 4,543.61 0.00 11,500.00 5,700.00 -5,800.00 -50.43% 211-421-5131 PERS PEPRA Contribution 8,891.42 8,722.12 0.00 8,550.00 14,150.00 5,600.00 65.50%

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Budget Comparison Report
6/1/2026 5:11:08 PM Page 34 of 51
FY 2024/25
Total Activity
FY 2025/26
Total Activity
Account Number
FY 2026/27
YTD Activity
Through Acc
FY 2026/27
FY 2027 AB
FY 2026/27
FY 2027 MC
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
211-421-5132 PERS Prepay UAAL 26,650.18 13,178.71 0.00 24,950.00 30,600.00 5,650.00 22.65% 211-421-5140 Medicare Tax 3,299.51 2,214.01 0.00 2,750.00 3,050.00 300.00 10.91% 211-421-5150 Flexible Benefits Program 3,321.85 2,194.83 0.00 2,800.00 3,300.00 500.00 17.86% 211-421-5151 Fitness Benefit 509.61 372.16 0.00 1,150.00 1,400.00 250.00 21.74% 211-421-5152 Cell Phone Allowance 383.50 144.33 0.00 500.00 200.00 -300.00 -60.00% 211-421-5201 Professional Services 11,374.75 10,090.20 0.00 20,000.00 20,000.00 0.00 0.00% 211-421-5301 Contract Services 41,936.17 15,196.77 0.00 168,000.00 133,000.00 -35,000.00 -20.83% 211-421-5440 Utility - Communications/Telephone 200.53 536.82 0.00 300.00 650.00 350.00 116.67% 211-421-5500 Printing & Advertising 4,760.00 3,106.01 0.00 8,850.00 6,700.00 -2,150.00 -24.29% 211-421-5515 Uniform Cleaning 0.00 555.47 0.00 850.00 850.00 0.00 0.00% 211-421-5516 Uniform Allowance 0.00 953.00 0.00 650.00 1,000.00 350.00 53.85% 211-421-5517 Individual Equipment/Safety 0.00 549.36 0.00 550.00 550.00 0.00 0.00% 211-421-5531 Employee/Public Relations 903.62 179.73 0.00 1,500.00 1,500.00 0.00 0.00% 211-421-5560 Supplies & Materials 34,154.70 80,242.27 0.00 80,000.00 111,000.00 31,000.00 38.75% Total SubProgram: 421 - Solid Waste: 431,914.78 338,412.43 0.00 581,900.00 613,250.00 31,350.00 5.39% SubProgram: 431 - Street Maintenance
211-431-5259 Street Sweeping 54,936.00 0.00 0.00 0.00 0.00 0.00 0.00% 211-431-5581 Vehicle Operations & Maintenance 0.00 0.00 0.00 0.00 3,000.00 3,000.00 0.00% 211-431-5582 Fuel Expense 0.00 0.00 0.00 0.00 10,000.00 10,000.00 0.00% Total SubProgram: 431 - Street Maintenance: 54,936.00 0.00 0.00 0.00 13,000.00 13,000.00 0.00% Total Fund: 211 - AB 939 SOLID WASTE FUND: 494,091.28 345,610.00 0.00 590,400.00 635,300.00 44,900.00 7.61% Fund: 213 - RECREATION SERVICES FUND
SubProgram: 142 - Risk Management
213-142-5534 Volunteer Screening 0.00 0.00 0.00 0.00 2,500.00 2,500.00 0.00% Total SubProgram: 142 - Risk Management: 0.00 0.00 0.00 0.00 2,500.00 2,500.00 0.00% SubProgram: 211 - Central Services
213-211-5400 Utility - Electricity 22,315.52 0.00 0.00 0.00 0.00 0.00 0.00% 213-211-5410 Utility - Natural Gas 36,213.12 0.00 0.00 0.00 0.00 0.00 0.00% 213-211-5420 Utility - Sewer 23,614.75 0.00 0.00 0.00 0.00 0.00 0.00% 213-211-5430 Utility - Water 31,984.81 0.00 0.00 0.00 0.00 0.00 0.00% Total SubProgram: 211 - Central Services: 114,128.20 0.00 0.00 0.00 0.00 0.00 0.00% SubProgram: 221 - Management Information Services
213-221-5201 Professional Services 1,481.67 2,160.00 0.00 5,500.00 3,000.00 -2,500.00 -45.45% 213-221-5360 Software Subscription/Maintenance 12,737.27 12,824.25 0.00 13,000.00 14,150.00 1,150.00 8.85% 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: 14,218.94 14,984.25 0.00 21,500.00 20,150.00 -1,350.00 -6.28%

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Budget Comparison Report
6/1/2026 5:11:08 PM Page 35 of 51
FY 2024/25
Total Activity
FY 2025/26
Total Activity
Account Number
FY 2026/27
YTD Activity
Through Acc
FY 2026/27
FY 2027 AB
FY 2026/27
FY 2027 MC
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
SubProgram: 405 - Facilities
213-405-5301 Contract Services 3,408.96 0.00 0.00 0.00 0.00 0.00 0.00% 213-405-5345 Equipment Repairs/Replacement 23,310.29 0.00 0.00 0.00 0.00 0.00 0.00% 213-405-5350 Landscape Maintenance 7,680.00 0.00 0.00 0.00 0.00 0.00 0.00% 213-405-5362 Janitorial Services 23,140.87 0.00 0.00 0.00 0.00 0.00 0.00% 213-405-5560 Supplies & Materials 4,828.41 0.00 0.00 0.00 0.00 0.00 0.00% 213-405-5561 Janitorial Supplies 1,420.84 0.00 0.00 0.00 0.00 0.00 0.00% 213-405-5562 Chemicals 29,307.66 0.00 0.00 0.00 0.00 0.00 0.00% 213-405-5567 Landscaping Supply Repairs & Replacement 1,999.52 0.00 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: 95,096.55 0.00 0.00 0.00 0.00 0.00 0.00% SubProgram: 474 - Veterans Hall Facilities
213-474-5100 Regular Wages 0.00 22,124.52 0.00 38,100.00 26,850.00 -11,250.00 -29.53% 213-474-5104 Overtime Pay 0.00 624.51 0.00 1,500.00 750.00 -750.00 -50.00% 213-474-5106 Other Pay 0.00 225.29 0.00 1,250.00 1,050.00 -200.00 -16.00% 213-474-5108 Bilingual Pay 0.00 120.00 0.00 150.00 150.00 0.00 0.00% 213-474-5120 Health Insurance 0.00 7,138.26 0.00 12,100.00 8,800.00 -3,300.00 -27.27% 213-474-5121 Dental Insurance 0.00 528.95 0.00 950.00 650.00 -300.00 -31.58% 213-474-5122 Life Insurance 0.00 62.83 0.00 200.00 100.00 -100.00 -50.00% 213-474-5123 Disability Insurance 0.00 75.01 0.00 200.00 100.00 -100.00 -50.00% 213-474-5130 PERS CLASSIC Contribution 0.00 922.64 0.00 1,400.00 1,300.00 -100.00 -7.14% 213-474-5131 PERS PEPRA Contribution 0.00 1,200.73 0.00 2,450.00 1,550.00 -900.00 -36.73% 213-474-5132 PERS Prepay UAAL 0.00 2,570.25 0.00 2,950.00 3,950.00 1,000.00 33.90% 213-474-5140 Medicare Tax 0.00 337.16 0.00 600.00 400.00 -200.00 -33.33% 213-474-5141 Unemployment Insurance 0.00 495.00 0.00 0.00 0.00 0.00 0.00% 213-474-5150 Flexible Benefits Program 0.00 373.24 0.00 650.00 450.00 -200.00 -30.77% 213-474-5151 Fitness Benefit 0.00 0.00 0.00 250.00 200.00 -50.00 -20.00% 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 9,615.86 0.00 7,900.00 7,900.00 0.00 0.00% 213-474-5345 Equipment Repairs/Replacement 0.00 689.31 0.00 1,200.00 1,200.00 0.00 0.00% 213-474-5350 Landscape Maintenance 0.00 2,084.84 0.00 12,000.00 3,000.00 -9,000.00 -75.00% 213-474-5362 Janitorial Services 0.00 34,940.85 0.00 31,950.00 49,600.00 17,650.00 55.24% 213-474-5400 Utility - Electricity 0.00 6,160.50 0.00 8,000.00 7,700.00 -300.00 -3.75% 213-474-5410 Utility - Natural Gas 0.00 1,448.22 0.00 2,500.00 2,100.00 -400.00 -16.00% 213-474-5420 Utility - Sewer 0.00 4,988.64 0.00 5,800.00 6,200.00 400.00 6.90% 213-474-5430 Utility - Water 0.00 2,754.38 0.00 5,900.00 3,600.00 -2,300.00 -38.98% 213-474-5440 Utility - Communications/Telephone 0.00 1,939.10 0.00 2,000.00 2,200.00 200.00 10.00% 213-474-5516 Uniform Allowance 0.00 0.00 0.00 1,300.00 1,300.00 0.00 0.00%

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6/1/2026 5:11:08 PM Page 36 of 51
FY 2024/25
Total Activity
FY 2025/26
Total Activity
Account Number
FY 2026/27
YTD Activity
Through Acc
FY 2026/27
FY 2027 AB
FY 2026/27
FY 2027 MC
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
213-474-5560 Supplies & Materials 0.00 1,524.30 0.00 2,500.00 2,500.00 0.00 0.00% 213-474-5561 Janitorial Supplies 0.00 1,549.46 0.00 2,000.00 2,000.00 0.00 0.00% 213-474-5567 Landscaping Supply Repairs & Replacement 0.00 355.00 0.00 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: 0.00 104,848.85 0.00 148,000.00 137,800.00 -10,200.00 -6.89% SubProgram: 475 - Pool Facilities
213-475-5100 Regular Wages 0.00 50,660.09 0.00 70,250.00 64,850.00 -5,400.00 -7.69% 213-475-5104 Overtime Pay 0.00 1,866.62 0.00 5,150.00 2,400.00 -2,750.00 -53.40% 213-475-5106 Other Pay 0.00 773.23 0.00 2,950.00 3,850.00 900.00 30.51% 213-475-5108 Bilingual Pay 0.00 120.00 0.00 150.00 300.00 150.00 100.00% 213-475-5120 Health Insurance 0.00 12,864.49 0.00 19,200.00 19,150.00 -50.00 -0.26% 213-475-5121 Dental Insurance 0.00 1,088.13 0.00 1,650.00 1,550.00 -100.00 -6.06% 213-475-5122 Life Insurance 0.00 133.99 0.00 300.00 200.00 -100.00 -33.33% 213-475-5123 Disability Insurance 0.00 168.83 0.00 350.00 200.00 -150.00 -42.86% 213-475-5130 PERS CLASSIC Contribution 0.00 3,688.18 0.00 5,300.00 5,200.00 -100.00 -1.89% 213-475-5131 PERS PEPRA Contribution 0.00 1,687.97 0.00 3,000.00 2,600.00 -400.00 -13.33% 213-475-5132 PERS Prepay UAAL 0.00 10,280.44 0.00 11,400.00 9,500.00 -1,900.00 -16.67% 213-475-5140 Medicare Tax 0.00 777.17 0.00 1,050.00 950.00 -100.00 -9.52% 213-475-5141 Unemployment Insurance 0.00 495.00 0.00 0.00 0.00 0.00 0.00% 213-475-5150 Flexible Benefits Program 0.00 896.97 0.00 1,250.00 1,150.00 -100.00 -8.00% 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 8,197.67 0.00 12,000.00 10,000.00 -2,000.00 -16.67% 213-475-5345 Equipment Repairs/Replacement 0.00 8,307.34 0.00 10,000.00 10,000.00 0.00 0.00% 213-475-5350 Landscape Maintenance 0.00 6,600.00 0.00 11,500.00 8,600.00 -2,900.00 -25.22% 213-475-5362 Janitorial Services 0.00 23,022.28 0.00 19,700.00 30,000.00 10,300.00 52.28% 213-475-5400 Utility - Electricity 0.00 17,842.53 0.00 28,000.00 23,700.00 -4,300.00 -15.36% 213-475-5410 Utility - Natural Gas 0.00 23,952.68 0.00 40,000.00 36,000.00 -4,000.00 -10.00% 213-475-5420 Utility - Sewer 0.00 22,793.93 0.00 25,000.00 28,200.00 3,200.00 12.80% 213-475-5430 Utility - Water 0.00 29,981.68 0.00 34,000.00 36,600.00 2,600.00 7.65% 213-475-5440 Utility - Communications/Telephone 0.00 2,991.98 0.00 0.00 3,400.00 3,400.00 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 0.00 610.20 0.00 650.00 650.00 0.00 0.00% 213-475-5517 Individual Equipment/Safety 0.00 306.71 0.00 550.00 550.00 0.00 0.00% 213-475-5560 Supplies & Materials 0.00 4,345.83 0.00 2,000.00 5,000.00 3,000.00 150.00% 213-475-5561 Janitorial Supplies 0.00 2,530.57 0.00 2,500.00 3,500.00 1,000.00 40.00% 213-475-5562 Chemicals 0.00 16,538.77 0.00 45,000.00 25,000.00 -20,000.00 -44.44% 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: 0.00 253,523.28 0.00 354,950.00 335,150.00 -19,800.00 -5.58%

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6/1/2026 5:11:08 PM Page 37 of 51
FY 2024/25
Total Activity
FY 2025/26
Total Activity
Account Number
FY 2026/27
YTD Activity
Through Acc
FY 2026/27
FY 2027 AB
FY 2026/27
FY 2027 MC
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
SubProgram: 476 - Community Garden Facilities
213-476-5100 Regular Wages 0.00 6,368.71 0.00 7,200.00 7,750.00 550.00 7.64% 213-476-5104 Overtime Pay 0.00 223.40 0.00 300.00 250.00 -50.00 -16.67% 213-476-5106 Other Pay 0.00 0.00 0.00 300.00 50.00 -250.00 -83.33% 213-476-5108 Bilingual Pay 0.00 120.00 0.00 150.00 150.00 0.00 0.00% 213-476-5120 Health Insurance 0.00 2,716.92 0.00 3,300.00 3,250.00 -50.00 -1.52% 213-476-5121 Dental Insurance 0.00 215.77 0.00 350.00 250.00 -100.00 -28.57% 213-476-5122 Life Insurance 0.00 17.03 0.00 50.00 50.00 0.00 0.00% 213-476-5123 Disability Insurance 0.00 19.93 0.00 50.00 50.00 0.00 0.00% 213-476-5131 PERS PEPRA Contribution 0.00 527.03 0.00 600.00 650.00 50.00 8.33% 213-476-5132 PERS Prepay UAAL 0.00 0.00 0.00 50.00 1,150.00 1,100.00 2,200.00% 213-476-5140 Medicare Tax 0.00 96.08 0.00 150.00 150.00 0.00 0.00% 213-476-5150 Flexible Benefits Program 0.00 125.82 0.00 200.00 150.00 -50.00 -25.00% 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 2,000.00 0.00 0.00% 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 1,539.50 0.00 1,800.00 2,300.00 500.00 27.78% 213-476-5420 Utility - Sewer 0.00 825.73 0.00 1,200.00 1,200.00 0.00 0.00% 213-476-5430 Utility - Water 0.00 0.00 0.00 200.00 0.00 -200.00 -100.00% 213-476-5440 Utility - Communications/Telephone 0.00 1,110.77 0.00 1,700.00 1,300.00 -400.00 -23.53% 213-476-5560 Supplies & Materials 0.00 2,067.73 0.00 3,500.00 1,500.00 -2,000.00 -57.14% 213-476-5561 Janitorial Supplies 0.00 61.48 0.00 1,000.00 500.00 -500.00 -50.00% 213-476-5567 Landscaping Supply Repairs & Replacement 0.00 0.00 0.00 2,500.00 500.00 -2,000.00 -80.00% Total SubProgram: 476 - Community Garden Facilities: 0.00 16,035.90 0.00 27,700.00 23,800.00 -3,900.00 -14.08% SubProgram: 478 - Community Farm
213-478-5350 Landscape Maintenance 0.00 5,852.28 0.00 20,000.00 6,000.00 -14,000.00 -70.00% 213-478-5430 Utility - Water 0.00 2,673.41 0.00 5,000.00 3,500.00 -1,500.00 -30.00% 213-478-5560 Supplies & Materials 0.00 22.00 0.00 250.00 500.00 250.00 100.00% 213-478-5567 Landscaping Supply Repairs & Replacement 0.00 187.50 0.00 1,000.00 500.00 -500.00 -50.00% Total SubProgram: 478 - Community Farm: 0.00 8,735.19 0.00 26,250.00 10,500.00 -15,750.00 -60.00% SubProgram: 501 - Parks and Recreation Administration
213-501-5102 Part-time Wages 0.00 0.00 0.00 0.00 22,700.00 22,700.00 0.00% 213-501-5140 Medicare Tax 0.00 0.00 0.00 0.00 700.00 700.00 0.00% Total SubProgram: 501 - Parks and Recreation Administration: 0.00 0.00 0.00 0.00 23,400.00 23,400.00 0.00% SubProgram: 503 - Vets Hall/Seaside
213-503-5100 Regular Wages 37,343.93 16,557.24 0.00 19,200.00 20,150.00 950.00 4.95% 213-503-5102 Part-time Wages 16,801.34 29,578.70 0.00 41,950.00 57,100.00 15,150.00 36.11% 213-503-5104 Overtime Pay 1,194.39 0.00 0.00 0.00 0.00 0.00 0.00%

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6/1/2026 5:11:08 PM Page 38 of 51
FY 2024/25
Total Activity
FY 2025/26
Total Activity
Account Number
FY 2026/27
YTD Activity
Through Acc
FY 2026/27
FY 2027 AB
FY 2026/27
FY 2027 MC
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
213-503-5106 Other Pay 1,012.91 443.72 0.00 550.00 550.00 0.00 0.00% 213-503-5108 Bilingual Pay 125.00 0.00 0.00 0.00 0.00 0.00 0.00% 213-503-5120 Health Insurance 9,756.26 2,223.17 0.00 2,500.00 2,700.00 200.00 8.00% 213-503-5121 Dental Insurance 760.93 115.26 0.00 200.00 150.00 -50.00 -25.00% 213-503-5122 Life Insurance 110.16 60.80 0.00 150.00 100.00 -50.00 -33.33% 213-503-5123 Disability Insurance 137.11 58.82 0.00 150.00 100.00 -50.00 -33.33% 213-503-5130 PERS CLASSIC Contribution 1,829.08 0.00 0.00 0.00 0.00 0.00 0.00% 213-503-5131 PERS PEPRA Contribution 1,836.68 1,364.40 0.00 1,600.00 1,650.00 50.00 3.13% 213-503-5132 PERS Prepay UAAL 3,941.08 47.61 0.00 150.00 2,950.00 2,800.00 1,866.67% 213-503-5140 Medicare Tax 807.87 676.52 0.00 700.00 300.00 -400.00 -57.14% 213-503-5150 Flexible Benefits Program 567.79 252.22 0.00 350.00 300.00 -50.00 -14.29% 213-503-5151 Fitness Benefit 75.00 25.00 0.00 150.00 150.00 0.00 0.00% 213-503-5152 Cell Phone Allowance 91.01 0.00 0.00 200.00 200.00 0.00 0.00% 213-503-5301 Contract Services 3,606.86 0.00 0.00 0.00 0.00 0.00 0.00% 213-503-5345 Equipment Repairs/Replacement 1,700.00 0.00 0.00 0.00 0.00 0.00 0.00% 213-503-5350 Landscape Maintenance 6,377.17 0.00 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 24,562.61 0.00 0.00 0.00 0.00 0.00 0.00% 213-503-5400 Utility - Electricity 7,108.52 0.00 0.00 0.00 0.00 0.00 0.00% 213-503-5410 Utility - Natural Gas 1,960.79 0.00 0.00 0.00 0.00 0.00 0.00% 213-503-5420 Utility - Sewer 4,875.89 0.00 0.00 0.00 0.00 0.00 0.00% 213-503-5430 Utility - Water 3,166.46 0.00 0.00 0.00 0.00 0.00 0.00% 213-503-5440 Utility - Communications/Telephone 1,631.88 0.00 0.00 0.00 0.00 0.00 0.00% 213-503-5516 Uniform Allowance 347.73 0.00 0.00 0.00 0.00 0.00 0.00% 213-503-5560 Supplies & Materials 4,158.98 1,259.62 0.00 0.00 1,000.00 1,000.00 0.00% 213-503-5561 Janitorial Supplies 1,411.24 0.00 0.00 0.00 1,500.00 1,500.00 0.00% 213-503-5567 Landscaping Supply Repairs & Replacement 1,750.00 0.00 0.00 0.00 0.00 0.00 0.00% 213-503-5568 Minor Equipment 7,859.80 0.00 0.00 0.00 1,500.00 1,500.00 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: 146,908.47 52,663.08 0.00 67,850.00 90,400.00 22,550.00 33.24% SubProgram: 512 - Senior Services
213-512-5100 Regular Wages 0.00 0.00 0.00 0.00 110,850.00 110,850.00 0.00% 213-512-5102 Part-Time Wages 0.00 0.00 0.00 0.00 22,700.00 22,700.00 0.00% 213-512-5106 Other Pay 0.00 0.00 0.00 0.00 8,350.00 8,350.00 0.00% 213-512-5120 Health Insurance 0.00 0.00 0.00 0.00 4,000.00 4,000.00 0.00% 213-512-5121 Dental Insurance 0.00 0.00 0.00 0.00 2,700.00 2,700.00 0.00% 213-512-5122 Life Insurance 0.00 0.00 0.00 0.00 300.00 300.00 0.00% 213-512-5123 Disability Insurance 0.00 0.00 0.00 0.00 300.00 300.00 0.00%

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Budget Comparison Report
6/1/2026 5:11:08 PM Page 39 of 51
FY 2024/25
Total Activity
FY 2025/26
Total Activity
Account Number
FY 2026/27
YTD Activity
Through Acc
FY 2026/27
FY 2027 AB
FY 2026/27
FY 2027 MC
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
213-512-5131 PERS PEPRA Contribution 0.00 0.00 0.00 0.00 9,050.00 9,050.00 0.00% 213-512-5132 PERS Prepay UAAL 0.00 0.00 0.00 0.00 16,200.00 16,200.00 0.00% 213-512-5140 Medicare Tax 0.00 0.00 0.00 0.00 1,650.00 1,650.00 0.00% 213-512-5150 Flexible Benefits Program 0.00 0.00 0.00 0.00 1,850.00 1,850.00 0.00% 213-512-5151 Fitness Benefit 0.00 0.00 0.00 0.00 800.00 800.00 0.00% 213-512-5201 Professional Services 0.00 0.00 0.00 0.00 2,000.00 2,000.00 0.00% 213-512-5205 Senior Programs 0.00 0.00 0.00 0.00 10,000.00 10,000.00 0.00% 213-512-5500 Printing & Advertising 0.00 0.00 0.00 0.00 2,000.00 2,000.00 0.00% 213-512-5510 Dues & Subscriptions 0.00 0.00 0.00 0.00 500.00 500.00 0.00% 213-512-5512 Meetings & Travel 0.00 0.00 0.00 0.00 2,500.00 2,500.00 0.00% 213-512-5560 Supplies & Materials 0.00 0.00 0.00 0.00 10,000.00 10,000.00 0.00% 213-512-5568 Minor Equipment 0.00 0.00 0.00 0.00 2,500.00 2,500.00 0.00% Total SubProgram: 512 - Senior Services : 0.00 0.00 0.00 0.00 208,250.00 208,250.00 0.00% SubProgram: 521 - Community Pool Services
213-521-5100 Regular Wages 111,588.05 83,405.15 0.00 99,650.00 149,050.00 49,400.00 49.57% 213-521-5102 Part-time Wages 267,554.20 234,032.69 0.00 301,550.00 288,750.00 -12,800.00 -4.24% 213-521-5104 Overtime Pay 1,096.58 135.41 0.00 500.00 450.00 -50.00 -10.00% 213-521-5106 Other Pay 2,591.42 2,950.30 0.00 1,050.00 4,150.00 3,100.00 295.24% 213-521-5120 Health Insurance 14,796.42 6,501.75 0.00 11,800.00 15,600.00 3,800.00 32.20% 213-521-5121 Dental Insurance 888.07 452.63 0.00 750.00 1,000.00 250.00 33.33% 213-521-5122 Life Insurance 309.84 213.93 0.00 300.00 400.00 100.00 33.33% 213-521-5123 Disability Insurance 418.42 259.14 0.00 400.00 450.00 50.00 12.50% 213-521-5130 PERS CLASSIC Contribution 4,310.61 4,353.67 0.00 6,000.00 9,350.00 3,350.00 55.83% 213-521-5131 PERS PEPRA Contribution 6,744.33 4,119.09 0.00 5,000.00 7,350.00 2,350.00 47.00% 213-521-5132 PERS Prepay UAAL 9,588.85 12,759.45 0.00 13,000.00 21,800.00 8,800.00 67.69% 213-521-5140 Medicare Tax 5,556.20 4,655.02 0.00 5,700.00 2,200.00 -3,500.00 -61.40% 213-521-5141 Unemployment Insurance 368.00 117.00 0.00 0.00 0.00 0.00 0.00% 213-521-5150 Flexible Benefits Program 1,855.20 1,217.19 0.00 1,500.00 2,150.00 650.00 43.33% 213-521-5151 Fitness Benefit 239.95 139.98 0.00 600.00 900.00 300.00 50.00% 213-521-5152 Cell Phone Allowance 207.94 143.00 0.00 200.00 250.00 50.00 25.00% 213-521-5221 Employee Training 2,557.00 2,478.66 0.00 4,000.00 4,000.00 0.00 0.00% 213-521-5236 Banking Fees 11,718.04 15,356.38 0.00 8,000.00 18,000.00 10,000.00 125.00% 213-521-5301 Contract Services 742.00 386.00 0.00 400.00 400.00 0.00 0.00% 213-521-5440 Utility - Communications/Telephone 3,970.10 656.94 0.00 4,900.00 800.00 -4,100.00 -83.67% 213-521-5500 Printing & Advertising 0.00 308.98 0.00 200.00 200.00 0.00 0.00% 213-521-5510 Dues & Subscriptions 200.00 800.00 0.00 300.00 1,000.00 700.00 233.33% 213-521-5512 Meetings & Travel 2,641.52 3,463.29 0.00 4,300.00 4,300.00 0.00 0.00% 213-521-5516 Uniform Allowance 0.00 1,880.27 0.00 2,000.00 2,000.00 0.00 0.00% 213-521-5550 Supplies for Resale 4,273.51 2,474.60 0.00 3,000.00 3,600.00 600.00 20.00%

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6/1/2026 5:11:08 PM Page 40 of 51
FY 2024/25
Total Activity
FY 2025/26
Total Activity
Account Number
FY 2026/27
YTD Activity
Through Acc
FY 2026/27
FY 2027 AB
FY 2026/27
FY 2027 MC
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
213-521-5560 Supplies & Materials 7,660.32 3,870.92 0.00 6,000.00 4,000.00 -2,000.00 -33.33% 213-521-5761 Major Equipment 0.00 3,992.32 0.00 2,000.00 2,000.00 0.00 0.00% Total SubProgram: 521 - Community Pool Services: 461,876.57 391,123.76 0.00 483,100.00 544,150.00 61,050.00 12.64% SubProgram: 522 - Junior Lifeguards
213-522-5100 Regular Wages 32,313.32 18,482.09 0.00 23,250.00 24,750.00 1,500.00 6.45% 213-522-5102 Part-time Wages 52,451.38 48,851.92 0.00 84,100.00 76,000.00 -8,100.00 -9.63% 213-522-5104 Overtime Pay 446.33 50.78 0.00 250.00 250.00 0.00 0.00% 213-522-5106 Other Pay 714.86 750.50 0.00 0.00 2,600.00 2,600.00 0.00% 213-522-5120 Health Insurance 5,302.69 1,605.41 0.00 3,550.00 3,550.00 0.00 0.00% 213-522-5121 Dental Insurance 316.42 123.95 0.00 250.00 200.00 -50.00 -20.00% 213-522-5122 Life Insurance 96.77 49.47 0.00 150.00 100.00 -50.00 -33.33% 213-522-5123 Disability Insurance 136.20 62.27 0.00 150.00 100.00 -50.00 -33.33% 213-522-5130 PERS CLASSIC Contribution 0.00 0.00 0.00 0.00 0.00 0.00 0.00% 213-522-5131 PERS PEPRA Contribution 2,604.22 1,535.31 0.00 1,900.00 2,050.00 150.00 7.89% 213-522-5132 PERS Prepay UAAL 0.00 0.00 0.00 150.00 3,650.00 3,500.00 2,333.33% 213-522-5140 Medicare Tax 1,248.07 990.33 0.00 1,600.00 400.00 -1,200.00 -75.00% 213-522-5150 Flexible Benefits Program 660.51 367.76 0.00 500.00 450.00 -50.00 -10.00% 213-522-5151 Fitness Benefit 49.97 18.75 0.00 200.00 200.00 0.00 0.00% 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 2,432.47 0.00 2,500.00 2,500.00 0.00 0.00% 213-522-5548 Field Trips 2,080.00 53.42 0.00 3,000.00 0.00 -3,000.00 -100.00% 213-522-5560 Supplies & Materials 9,206.48 5,064.18 0.00 11,000.00 7,000.00 -4,000.00 -36.36% Total SubProgram: 522 - Junior Lifeguards: 107,627.22 80,438.61 0.00 133,550.00 124,800.00 -8,750.00 -6.55% SubProgram: 523 - Swim Team Aquatics
213-523-5100 Regular Wages 154.66 18,482.09 0.00 23,250.00 23,750.00 500.00 2.15% 213-523-5102 Part-time Wages 38,960.03 35,879.63 0.00 59,150.00 58,350.00 -800.00 -1.35% 213-523-5104 Overtime Pay 0.00 50.78 0.00 250.00 50.00 -200.00 -80.00% 213-523-5106 Other Pay 0.00 750.50 0.00 0.00 1,750.00 1,750.00 0.00% 213-523-5120 Health Insurance 0.00 1,605.13 0.00 3,550.00 1,350.00 -2,200.00 -61.97% 213-523-5121 Dental Insurance 0.00 123.78 0.00 250.00 200.00 -50.00 -20.00% 213-523-5122 Life Insurance 0.00 49.30 0.00 150.00 100.00 -50.00 -33.33% 213-523-5123 Disability Insurance 0.00 62.28 0.00 150.00 100.00 -50.00 -33.33% 213-523-5131 PERS PEPRA Contribution 12.62 1,505.27 0.00 1,900.00 1,950.00 50.00 2.63% 213-523-5132 PERS Prepay UAAL 0.00 0.00 0.00 150.00 3,500.00 3,350.00 2,233.33% 213-523-5140 Medicare Tax 567.07 801.52 0.00 1,250.00 350.00 -900.00 -72.00% 213-523-5150 Flexible Benefits Program 0.00 350.53 0.00 500.00 450.00 -50.00 -10.00% 213-523-5151 Fitness Benefit 0.00 18.74 0.00 200.00 200.00 0.00 0.00% 213-523-5221 Employee Training 0.00 629.00 0.00 1,000.00 1,000.00 0.00 0.00%

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FY 2024/25
Total Activity
FY 2025/26
Total Activity
Account Number
FY 2026/27
YTD Activity
Through Acc
FY 2026/27
FY 2027 AB
FY 2026/27
FY 2027 MC
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
213-523-5510 Dues & Subscriptions 1,812.81 1,800.96 0.00 2,550.00 2,550.00 0.00 0.00% 213-523-5512 Meetings & Travel 0.00 0.00 0.00 0.00 500.00 500.00 0.00% 213-523-5548 Field Trips 2,665.00 4,793.00 0.00 8,000.00 8,000.00 0.00 0.00% 213-523-5560 Supplies & Materials 2,877.77 1,323.49 0.00 3,300.00 2,000.00 -1,300.00 -39.39% Total SubProgram: 523 - Swim Team Aquatics: 47,049.96 68,226.00 0.00 105,600.00 106,150.00 550.00 0.52% SubProgram: 531 - Ocean Beach Services
213-531-5100 Regular Wages 154.64 0.00 0.00 0.00 0.00 0.00 0.00% 213-531-5102 Part-time Wages 7,685.82 0.00 0.00 0.00 0.00 0.00 0.00% 213-531-5131 PERS PEPRA Contribution 12.62 0.00 0.00 0.00 0.00 0.00 0.00% 213-531-5140 Medicare Tax 113.67 0.00 0.00 0.00 0.00 0.00 0.00% 213-531-5440 Utility - Communications/Telephone 518.80 0.00 0.00 0.00 0.00 0.00 0.00% 213-531-5560 Supplies & Materials 192.22 0.00 0.00 0.00 0.00 0.00 0.00% Total SubProgram: 531 - Ocean Beach Services: 8,677.77 0.00 0.00 0.00 0.00 0.00 0.00% SubProgram: 541 - Special Events
213-541-5542 Softball League Expe 1,843.03 1,613.07 0.00 1,500.00 2,500.00 1,000.00 66.67% Total SubProgram: 541 - Special Events: 1,843.03 1,613.07 0.00 1,500.00 2,500.00 1,000.00 66.67% SubProgram: 542 - Community Garden
213-542-5102 Part-time Wages 19,638.36 19,241.29 0.00 27,600.00 26,250.00 -1,350.00 -4.89% 213-542-5140 Medicare Tax 284.75 279.02 0.00 1,200.00 2,400.00 1,200.00 100.00% 213-542-5345 Equipment Repairs/Replacement 4,652.09 0.00 0.00 0.00 0.00 0.00 0.00% 213-542-5362 Janitorial Services 1,716.00 0.00 0.00 0.00 0.00 0.00 0.00% 213-542-5420 Utility - Sewer 801.70 0.00 0.00 0.00 0.00 0.00 0.00% 213-542-5430 Utility - Water 0.00 0.00 0.00 0.00 0.00 0.00 0.00% 213-542-5440 Utility - Communications/Telephone 1,191.60 0.00 0.00 0.00 0.00 0.00 0.00% 213-542-5560 Supplies & Materials 1,403.50 4,556.06 0.00 5,000.00 5,000.00 0.00 0.00% Total SubProgram: 542 - Community Garden: 29,688.00 24,076.37 0.00 33,800.00 33,650.00 -150.00 -0.44% Total Fund: 213 - RECREATION SERVICES FUND: 1,027,114.71 1,016,268.36 0.00 1,403,800.00 1,663,200.00 259,400.00 18.48% Fund: 214 - HOUSING FUND
SubProgram: 311 - Housing
214-311-5201 Professional Services 29,220.00 14,668.25 0.00 32,600.00 32,600.00 0.00 0.00% Total SubProgram: 311 - Housing: 29,220.00 14,668.25 0.00 32,600.00 32,600.00 0.00 0.00% Total Fund: 214 - HOUSING FUND: 29,220.00 14,668.25 0.00 32,600.00 32,600.00 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 0.00 5,500.00 5,500.00 0.00 0.00% Total SubProgram: 163 - Community Services Support: 5,500.00 5,500.00 0.00 5,500.00 5,500.00 0.00 0.00%

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FY 2024/25
Total Activity
FY 2025/26
Total Activity
Account Number
FY 2026/27
YTD Activity
Through Acc
FY 2026/27
FY 2027 AB
FY 2026/27
FY 2027 MC
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
SubProgram: 211 - Central Services
215-211-5400 Utility - Electricity 16,352.29 16,219.31 0.00 20,500.00 16,500.00 -4,000.00 -19.51% Total SubProgram: 211 - Central Services: 16,352.29 16,219.31 0.00 20,500.00 16,500.00 -4,000.00 -19.51% SubProgram: 221 - Management Information Services
215-221-5360 Software Subscription/Maintenance 6,250.00 6,250.00 0.00 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 0.00 11,250.00 11,250.00 0.00 0.00% SubProgram: 411 - Transportation, Parking and Lighting
215-411-5100 Regular Wages 26,722.46 0.00 0.00 0.00 0.00 0.00 0.00% 215-411-5104 Overtime Pay 659.90 0.00 0.00 0.00 0.00 0.00 0.00% 215-411-5106 Other Pay 1,557.62 0.00 0.00 0.00 0.00 0.00 0.00% 215-411-5120 Health Insurance 6,398.25 0.00 0.00 0.00 0.00 0.00 0.00% 215-411-5121 Dental Insurance 573.37 0.00 0.00 0.00 0.00 0.00 0.00% 215-411-5122 Life Insurance 71.94 0.00 0.00 0.00 0.00 0.00 0.00% 215-411-5123 Disability Insurance 105.86 0.00 0.00 0.00 0.00 0.00 0.00% 215-411-5130 PERS CLASSIC Contribution 1,999.54 0.00 0.00 0.00 0.00 0.00 0.00% 215-411-5131 PERS PEPRA Contribution 847.01 0.00 0.00 0.00 0.00 0.00 0.00% 215-411-5132 PERS Prepay UAAL 4,162.93 22.04 0.00 0.00 0.00 0.00 0.00% 215-411-5140 Medicare Tax 418.23 0.00 0.00 0.00 0.00 0.00 0.00% 215-411-5150 Flexible Benefits Program 485.33 0.00 0.00 0.00 0.00 0.00 0.00% 215-411-5151 Fitness Benefit 37.89 0.00 0.00 0.00 0.00 0.00 0.00% 215-411-5152 Cell Phone Allowance 61.65 0.00 0.00 0.00 0.00 0.00 0.00% 215-411-5204 Transit- Senior/ADA Transport 12,000.00 10,000.00 0.00 12,000.00 12,000.00 0.00 0.00% 215-411-5228 Engineering Services 225,754.03 69,349.25 0.00 294,000.00 295,000.00 1,000.00 0.34% 215-411-5301 Contract Services 7,000.00 7,000.00 0.00 8,500.00 9,500.00 1,000.00 11.76% 215-411-5500 Printing & Advertising 743.66 0.00 0.00 1,000.00 500.00 -500.00 -50.00% 215-411-5510 Dues & Subscriptions 3,115.11 2,475.32 0.00 3,500.00 3,500.00 0.00 0.00% 215-411-5560 Supplies & Materials 270.88 0.00 0.00 0.00 0.00 0.00 0.00% Total SubProgram: 411 - Transportation, Parking and Lighting: 292,985.66 88,846.61 0.00 319,000.00 320,500.00 1,500.00 0.47% SubProgram: 431 - Street Maintenance
215-431-5100 Regular Wages 603.26 32,865.39 0.00 39,150.00 42,750.00 3,600.00 9.20% 215-431-5102 Part-time Wages 141.70 2,712.56 0.00 3,300.00 3,100.00 -200.00 -6.06% 215-431-5104 Overtime Pay 96.15 630.44 0.00 2,100.00 1,100.00 -1,000.00 -47.62% 215-431-5106 Other Pay 0.00 810.72 0.00 1,400.00 1,600.00 200.00 14.29% 215-431-5108 Bilingual Pay 0.00 120.00 0.00 150.00 150.00 0.00 0.00% 215-431-5120 Health Insurance 0.00 12,167.20 0.00 14,550.00 16,900.00 2,350.00 16.15% 215-431-5121 Dental Insurance 0.00 943.01 0.00 1,250.00 1,250.00 0.00 0.00% 215-431-5122 Life Insurance 0.00 88.35 0.00 200.00 150.00 -50.00 -25.00%

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FY 2024/25
Total Activity
FY 2025/26
Total Activity
Account Number
FY 2026/27
YTD Activity
Through Acc
FY 2026/27
FY 2027 AB
FY 2026/27
FY 2027 MC
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
215-431-5123 Disability Insurance 0.00 108.56 0.00 250.00 150.00 -100.00 -40.00% 215-431-5130 PERS CLASSIC Contribution 58.01 2,318.12 0.00 3,200.00 3,850.00 650.00 20.31% 215-431-5131 PERS PEPRA Contribution 22.99 1,391.08 0.00 1,550.00 1,500.00 -50.00 -3.23% 215-431-5132 PERS Prepay UAAL 0.00 6,518.25 0.00 6,950.00 6,250.00 -700.00 -10.07% 215-431-5140 Medicare Tax 12.52 535.03 0.00 650.00 650.00 0.00 0.00% 215-431-5150 Flexible Benefits Program 0.00 551.86 0.00 700.00 750.00 50.00 7.14% 215-431-5151 Fitness Benefit 0.00 28.50 0.00 300.00 300.00 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 160,712.99 116,108.38 0.00 130,000.00 0.00 -130,000.00 -100.00% 215-431-5566 Sign Replacement 25,054.02 8,478.60 0.00 40,000.00 25,000.00 -15,000.00 -37.50% 215-431-5761 Major Equipment 9,923.92 0.00 0.00 0.00 0.00 0.00 0.00% 215-431-5762 Vehicle Purchase 76,058.32 0.00 0.00 0.00 0.00 0.00 0.00% Total SubProgram: 431 - Street Maintenance: 272,683.88 186,376.05 0.00 245,800.00 105,550.00 -140,250.00 -57.06% SubProgram: 441 - Right of Way Maintenance
215-441-5356 Tree Maintenance 117,300.34 110,050.00 0.00 120,000.00 0.00 -120,000.00 -100.00% 215-441-5357 Tree Replacement 0.00 0.00 0.00 5,000.00 0.00 -5,000.00 -100.00% Total SubProgram: 441 - Right of Way Maintenance: 117,300.34 110,050.00 0.00 125,000.00 0.00 -125,000.00 -100.00% SubProgram: 451 - Watershed Management
215-451-5353 Storm Drain Maintenance 57,269.08 0.00 0.00 50,000.00 35,000.00 -15,000.00 -30.00% Total SubProgram: 451 - Watershed Management: 57,269.08 0.00 0.00 50,000.00 35,000.00 -15,000.00 -30.00% Total Fund: 215 - MEASURE A FUND: 768,341.25 413,241.97 0.00 777,050.00 494,300.00 -282,750.00 -36.39% Fund: 216 - REVOLVING FUND
SubProgram: 405 - Facilities
216-405-5568 Minor Equipment 7,187.63 0.00 0.00 0.00 0.00 0.00 0.00% 216-405-5762 Vehicle Purchase 44,766.89 0.00 0.00 0.00 0.00 0.00 0.00% Total SubProgram: 405 - Facilities: 51,954.52 0.00 0.00 0.00 0.00 0.00 0.00% SubProgram: 421 - Solid Waste
216-421-5201 Professional Services 7,268.25 5,000.00 0.00 5,000.00 63,700.00 58,700.00 1,174.00% 216-421-5301 Contract Services 12,544.05 9,228.96 0.00 15,000.00 0.00 -15,000.00 -100.00% 216-421-5500 Printing & Advertising 0.00 0.00 0.00 2,500.00 0.00 -2,500.00 -100.00% 216-421-5512 Meetings & Travel 0.00 0.00 0.00 5,000.00 0.00 -5,000.00 -100.00% 216-421-5560 Supplies & Materials 7,060.85 10,455.14 0.00 5,000.00 0.00 -5,000.00 -100.00% 216-421-5761 Major Equipment 0.00 7,143.55 0.00 0.00 0.00 0.00 0.00% Total SubProgram: 421 - Solid Waste: 26,873.15 31,827.65 0.00 32,500.00 63,700.00 31,200.00 96.00% SubProgram: 501 - Parks and Recreation Administration
216-501-5566 Sign Replacement 0.00 0.00 0.00 0.00 0.00 0.00 0.00%

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FY 2024/25
Total Activity
FY 2025/26
Total Activity
Account Number
FY 2026/27
YTD Activity
Through Acc
FY 2026/27
FY 2027 AB
FY 2026/27
FY 2027 MC
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
216-501-5764 Improvements 0.00 0.00 0.00 0.00 10,400.00 10,400.00 0.00% Total SubProgram: 501 - Parks and Recreation Administration: 0.00 0.00 0.00 0.00 10,400.00 10,400.00 0.00% SubProgram: 512 - Senior Services
216-512-5560 Supplies & Materials 0.00 0.00 0.00 0.00 400.00 400.00 0.00% 216-512-5568 Minor Equipment 0.00 0.00 0.00 0.00 0.00 0.00 0.00% Total SubProgram: 512 - Senior Services : 0.00 0.00 0.00 0.00 400.00 400.00 0.00% SubProgram: 521 - Community Pool Services
216-521-5301 Contract Services 20,000.00 0.00 0.00 0.00 33,550.00 33,550.00 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: 20,000.00 0.00 0.00 0.00 33,550.00 33,550.00 0.00% SubProgram: 522 - Junior Lifeguards
216-522-5560 Supplies & Materials 15,540.05 819.35 0.00 10,000.00 21,350.00 11,350.00 113.50% Total SubProgram: 522 - Junior Lifeguards: 15,540.05 819.35 0.00 10,000.00 21,350.00 11,350.00 113.50% SubProgram: 523 - Swim Team Aquatics
216-523-5345 Equipment Repairs/Replacement 3,320.70 2,797.30 0.00 5,000.00 0.00 -5,000.00 -100.00% 216-523-5560 Supplies & Materials 0.00 0.00 0.00 5,000.00 700.00 -4,300.00 -86.00% Total SubProgram: 523 - Swim Team Aquatics: 3,320.70 2,797.30 0.00 10,000.00 700.00 -9,300.00 -93.00% SubProgram: 531 - Ocean Beach Services
216-531-5345 Equipment Repairs/Replacement 0.00 11,157.02 0.00 0.00 0.00 0.00 0.00% Total SubProgram: 531 - Ocean Beach Services: 0.00 11,157.02 0.00 0.00 0.00 0.00 0.00% SubProgram: 550 - City Library
216-550-5345 Equipment Repairs/Replacement 0.00 0.00 0.00 0.00 11,500.00 11,500.00 0.00% 216-550-5520 Books 5,473.44 3,478.83 0.00 5,500.00 800.00 -4,700.00 -85.45% 216-550-5568 Minor Equipment 0.00 0.00 0.00 0.00 0.00 0.00 0.00% 216-550-5763 Furniture & Fixtures 12,294.59 0.00 0.00 0.00 0.00 0.00 0.00% Total SubProgram: 550 - City Library: 17,768.03 3,478.83 0.00 5,500.00 12,300.00 6,800.00 123.64% Total Fund: 216 - REVOLVING FUND: 135,456.45 50,080.15 0.00 58,000.00 142,400.00 84,400.00 145.52% Fund: 217 - PEG FEES
SubProgram: 161 - Communication and Community Promotions 217-161-5100 Regular Wages 1,554.98 4,635.52 0.00 5,300.00 5,800.00 500.00 9.43% 217-161-5104 Overtime Pay 5.56 0.00 0.00 0.00 0.00 0.00 0.00% 217-161-5106 Other Pay 219.39 128.99 0.00 200.00 200.00 0.00 0.00% 217-161-5108 Bilingual Pay 9.49 104.50 0.00 150.00 150.00 0.00 0.00% 217-161-5120 Health Insurance 405.05 1,060.41 0.00 1,300.00 1,250.00 -50.00 -3.85% 217-161-5121 Dental Insurance 19.78 58.55 0.00 150.00 100.00 -50.00 -33.33% 217-161-5122 Life Insurance 4.70 15.38 0.00 50.00 50.00 0.00 0.00%

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FY 2024/25
Total Activity
FY 2025/26
Total Activity
Account Number
FY 2026/27
YTD Activity
Through Acc
FY 2026/27
FY 2027 AB
FY 2026/27
FY 2027 MC
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
217-161-5123 Disability Insurance 6.17 16.14 0.00 50.00 50.00 0.00 0.00% 217-161-5131 PERS Pepra Contribution 126.14 386.66 0.00 500.00 500.00 0.00 0.00% 217-161-5132 PERS Prepay UAAL 0.00 0.00 0.00 50.00 850.00 800.00 1,600.00% 217-161-5140 Medicare Tax 26.24 68.93 0.00 150.00 100.00 -50.00 -33.33% 217-161-5141 Unemployment Insurance 382.50 0.00 0.00 0.00 0.00 0.00 0.00% 217-161-5150 Flexible Benefits Program 33.88 63.08 0.00 150.00 100.00 -50.00 -33.33% 217-161-5151 Fitness Benefit 13.75 22.50 0.00 50.00 50.00 0.00 0.00% 217-161-5152 Cell Phone Allowance 0.00 35.75 0.00 50.00 50.00 0.00 0.00% 217-161-5201 Professional Services 54,816.98 70,495.34 0.00 103,000.00 103,000.00 0.00 0.00% 217-161-5345 Equipment Repairs/Replacement 5,228.16 2,451.36 0.00 5,000.00 5,000.00 0.00 0.00% 217-161-5510 Dues & Subscriptions 743.00 768.75 0.00 750.00 800.00 50.00 6.67% Total SubProgram: 161 - Communication and Community Pro… 63,595.77 80,311.86 0.00 116,900.00 118,050.00 1,150.00 0.98% SubProgram: 221 - Management Information Services
217-221-5360 Software Subscription/Maintenance 12,415.69 16,850.00 0.00 14,500.00 15,000.00 500.00 3.45% Total SubProgram: 221 - Management Information Services: 12,415.69 16,850.00 0.00 14,500.00 15,000.00 500.00 3.45% Total Fund: 217 - PEG FEES: 76,011.46 97,161.86 0.00 131,400.00 133,050.00 1,650.00 1.26% Fund: 218 - BERM ASSESSMENT DISTRICT
SubProgram: 472 - Parks Facilities
218-472-5201 Professional Services 0.00 2,900.00 0.00 4,000.00 4,000.00 0.00 0.00% 218-472-5301 Contract Services 0.00 46,502.13 0.00 45,000.00 48,000.00 3,000.00 6.67% 218-472-5536 Equipment/Office Rent & Leases 0.00 0.00 0.00 2,500.00 0.00 -2,500.00 -100.00% Total SubProgram: 472 - Parks Facilities: 0.00 49,402.13 0.00 51,500.00 52,000.00 500.00 0.97% Total Fund: 218 - BERM ASSESSMENT DISTRICT: 0.00 49,402.13 0.00 51,500.00 52,000.00 500.00 0.97% Fund: 301 - CAPITAL IMPROVEMENT PROJECTS FUND
SubProgram: 403 - Capital Improvements
301-403-5780 Major Capital Projects 10,737,689.39 1,676,599.55 0.00 7,451,500.00 8,231,500.00 780,000.00 10.47% Total SubProgram: 403 - Capital Improvements: 10,737,689.39 1,676,599.55 0.00 7,451,500.00 8,231,500.00 780,000.00 10.47% Total Fund: 301 - CAPITAL IMPROVEMENT PROJECTS FUND: 10,737,689.39 1,676,599.55 0.00 7,451,500.00 8,231,500.00 780,000.00 10.47% Report Total: 30,485,549.81 19,773,350.51 0.00 30,321,975.00 31,139,950.00 817,975.00 2.70%

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Group Summary
SubProgra…
FY 2024/25
Total Activity
FY 2025/26
Total Activity
FY 2026/27
YTD Activity
Through Acc
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
101 - Legislative & Policy 215,056.70 228,195.65 0.00 302,150.00 387,400.00 85,250.00 28.21% 102 - Commissions Boards and Committees 40,558.92 4,415.00 0.00 15,800.00 14,800.00 -1,000.00 -6.33% 111 - City Administration 692,312.52 659,461.90 0.00 782,850.00 726,400.00 -56,450.00 -7.21% 121 - Legal Services 689,551.39 936,162.22 0.00 797,500.00 915,000.00 117,500.00 14.73% 131 - Records Management 72,977.44 69,989.35 0.00 96,300.00 104,350.00 8,050.00 8.36% 132 - Elections 68,379.46 42,951.59 0.00 89,700.00 96,650.00 6,950.00 7.75% 141 - Staff Recruitment, Retention and Development 344,401.63 346,618.13 0.00 425,100.00 453,150.00 28,050.00 6.60% 142 - Risk Management 602,131.76 684,801.85 0.00 900,000.00 794,950.00 -105,050.00 -11.67% 151 - Emergency Preparedness 103,261.44 61,252.05 0.00 73,100.00 109,600.00 36,500.00 49.93% 161 - Communication and Community Promotions 110,607.89 101,076.50 0.00 169,350.00 219,600.00 50,250.00 29.67% 162 - Economic Vitality 10,288.62 0.00 0.00 1,000.00 31,000.00 30,000.00 3,000.00% 163 - Community Services Support 0.00 10,000.00 0.00 0.00 103,600.00 103,600.00 0.00% 171 - Law Enforcement 5,930,221.30 5,510,523.29 0.00 6,014,850.00 7,472,700.00 1,457,850.00 24.24% 201 - Financial Management Services 577,013.57 557,204.44 0.00 743,150.00 752,200.00 9,050.00 1.22% 211 - Central Services 248,922.89 157,549.68 0.00 306,750.00 156,850.00 -149,900.00 -48.87% 221 - Management Information Services 260,597.62 307,279.33 0.00 462,200.00 473,800.00 11,600.00 2.51% 301 - Community Development Administration 159,920.93 270,206.54 0.00 317,750.00 261,500.00 -56,250.00 -17.70% 302 - Advance Planning 133,589.89 67,664.56 0.00 6,000.00 408,400.00 402,400.00 6,706.67% 311 - Housing 40,521.94 51,768.55 0.00 60,900.00 61,700.00 800.00 1.31% 321 - Development Review and Building 811,806.88 741,524.06 0.00 913,850.00 1,116,150.00 202,300.00 22.14% 331 - Code Compliance 310,811.92 239,428.53 0.00 293,200.00 324,450.00 31,250.00 10.66% 341 - Animal Care and Control 74,561.97 62,690.93 0.00 83,400.00 79,650.00 -3,750.00 -4.50% 401 - Public Works Administration 327,284.97 206,368.90 0.00 184,100.00 320,750.00 136,650.00 74.23% 403 - Capital Improvements 241,563.55 307,914.25 0.00 379,700.00 387,850.00 8,150.00 2.15% 405 - Facilities 202,619.94 0.00 0.00 0.00 0.00 0.00 0.00% 451 - Watershed Management 150,023.55 148,272.53 0.00 271,350.00 137,200.00 -134,150.00 -49.44% 461 - Resource Conservation 0.00 0.00 0.00 0.00 63,300.00 63,300.00 0.00% 471 - City Hall Facilities -58.96 160,902.45 0.00 119,350.00 238,150.00 118,800.00 99.54% 501 - Parks and Recreation Administration 119,920.70 157,685.79 0.00 181,775.00 175,100.00 -6,675.00 -3.67% Total Fund: 101 - GENERAL FUND: 12,538,850.43 12,091,908.07 0.00 13,991,175.00 16,386,250.00 2,395,075.00 17.12% Fund: 103 - MAJOR ASSET REPLACEMENT AND REPAIR RESERVE
431 - Street Maintenance 152,234.21 0.00 0.00 0.00 0.00 0.00 0.00% 472 - Parks Facilities 0.00 0.00 0.00 100,000.00 100,000.00 0.00 0.00% Total Fund: 103 - MAJOR ASSET REPLACEMENT AND REPAIR R… 152,234.21 0.00 0.00 100,000.00 100,000.00 0.00 0.00% Fund: 104 - MEASURE X FUND
111 - City Administration 0.00 78,469.63 0.00 85,500.00 0.00 -85,500.00 -100.00%

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Budget Comparison Report
6/1/2026 5:11:08 PM Page 47 of 51
SubProgra…
FY 2024/25
Total Activity
FY 2025/26
Total Activity
FY 2026/27
YTD Activity
Through Acc
FY 2026/27
FY 2027 AB
FY 2026/27
FY 2027 MC
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget
%
Increase /
(Decrease)
141 - Staff Recruitment, Retention and Development 0.00 0.00 0.00 0.00 0.00 0.00 0.00% 142 - Risk Management 0.00 0.00 0.00 0.00 0.00 0.00 0.00% 151 - Emergency Preparedness 0.00 0.00 0.00 25,000.00 0.00 -25,000.00 -100.00% 161 - Communication and Community Promotions 76,044.87 59,524.75 0.00 85,500.00 0.00 -85,500.00 -100.00% 162 - Economic Vitality 29,635.64 0.00 0.00 15,500.00 0.00 -15,500.00 -100.00% 163 - Community Services Support 156,360.00 137,574.39 0.00 163,500.00 0.00 -163,500.00 -100.00% 171 - Law Enforcement 809,370.38 984,179.46 0.00 1,481,950.00 0.00 -1,481,950.00 -100.00% 181 - Racial Equity 20,376.80 0.00 0.00 0.00 0.00 0.00 0.00% 302 - Advance Planning 257,870.46 260,604.03 0.00 303,950.00 0.00 -303,950.00 -100.00% 311 - Housing 33,257.81 18,779.97 0.00 42,000.00 0.00 -42,000.00 -100.00% 405 - Facilities 100,222.38 0.00 0.00 0.00 0.00 0.00 0.00% 461 - Resource Conservation 77,562.42 109,034.36 0.00 160,250.00 0.00 -160,250.00 -100.00% 512 - Senior Services 165,566.31 145,516.34 0.00 209,800.00 0.00 -209,800.00 -100.00% Total Fund: 104 - MEASURE X FUND: 1,726,267.07 1,793,682.93 0.00 2,572,950.00 0.00 -2,572,950.00 -100.00% Fund: 201 - TRAFFIC SAFETY FUND
331 - Code Compliance 14,140.38 13,226.73 0.00 18,550.00 18,450.00 -100.00 -0.54% Total Fund: 201 - TRAFFIC SAFETY FUND: 14,140.38 13,226.73 0.00 18,550.00 18,450.00 -100.00 -0.54% Fund: 202 - LIBRARY FUND
102 - Commissions Boards and Committees 1,350.00 1,140.00 0.00 2,250.00 2,250.00 0.00 0.00% 142 - Risk Management 0.00 0.00 0.00 0.00 3,200.00 3,200.00 0.00% 211 - Central Services 16,847.26 0.00 0.00 20,750.00 0.00 -20,750.00 -100.00% 221 - Management Information Services 15,925.61 8,777.02 0.00 30,750.00 19,600.00 -11,150.00 -36.26% 405 - Facilities 132,422.78 0.00 0.00 0.00 0.00 0.00 0.00% 473 - Library Facilities -14.45 84,441.72 0.00 126,550.00 123,800.00 -2,750.00 -2.17% 501 - Parks and Recreation Administration 25,983.82 27,714.81 0.00 31,200.00 28,550.00 -2,650.00 -8.49% 550 - City Library 647,637.45 486,220.77 0.00 755,400.00 655,250.00 -100,150.00 -13.26% Total Fund: 202 - LIBRARY FUND: 840,152.47 608,294.32 0.00 966,900.00 832,650.00 -134,250.00 -13.88% Fund: 204 - PARK MAINTENANCE FUND
211 - Central Services 181,338.70 0.00 0.00 0.00 0.00 0.00 0.00% 405 - Facilities 403,815.63 0.00 0.00 0.00 0.00 0.00 0.00% 472 - Parks Facilities -33.66 529,037.79 0.00 650,050.00 791,550.00 141,500.00 21.77% 501 - Parks and Recreation Administration 58,168.62 60,785.10 0.00 78,700.00 74,600.00 -4,100.00 -5.21% 531 - Ocean Beach Services 60,803.12 0.00 0.00 0.00 0.00 0.00 0.00% Total Fund: 204 - PARK MAINTENANCE FUND: 704,092.41 589,822.89 0.00 728,750.00 866,150.00 137,400.00 18.85% Fund: 205 - GAS TAX FUND
431 - Street Maintenance 326,132.95 167,400.90 0.00 298,450.00 290,900.00 -7,550.00 -2.53% Total Fund: 205 - GAS TAX FUND: 326,132.95 167,400.90 0.00 298,450.00 290,900.00 -7,550.00 -2.53%

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6/1/2026 5:11:08 PM Page 48 of 51
SubProgra…
FY 2024/25
Total Activity
FY 2025/26
Total Activity
FY 2026/27
YTD Activity
Through Acc
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: 206 - LOCAL TRANSPORTATION FUND
405 - Facilities 105.90 0.00 0.00 0.00 0.00 0.00 0.00%
431 - Street Maintenance 9,846.70 13,970.48 0.00 18,200.00 15,850.00 -2,350.00 -12.91% Total Fund: 206 - LOCAL TRANSPORTATION FUND: 9,952.60 13,970.48 0.00 18,200.00 15,850.00 -2,350.00 -12.91% Fund: 207 - TIDELANDS TRUST FUND
101 - Legislative & Policy 28,842.00 33,168.00 0.00 35,200.00 35,200.00 0.00 0.00% 221 - Management Information Services 1,080.00 0.00 0.00 1,100.00 1,100.00 0.00 0.00% 405 - Facilities 137,798.90 0.00 0.00 0.00 0.00 0.00 0.00% 477 - Beach Facilities -14.45 104,668.61 0.00 153,100.00 138,350.00 -14,750.00 -9.63% 501 - Parks and Recreation Administration 58,097.64 55,467.26 0.00 61,950.00 28,550.00 -33,400.00 -53.91% 531 - Ocean Beach Services 113,974.72 122,843.34 0.00 177,850.00 142,200.00 -35,650.00 -20.04% Total Fund: 207 - TIDELANDS TRUST FUND: 339,778.81 316,147.21 0.00 429,200.00 345,400.00 -83,800.00 -19.52% Fund: 208 - STREET LIGHTING FUND
211 - Central Services 129,319.27 102,365.45 0.00 129,500.00 134,050.00 4,550.00 3.51% 411 - Transportation, Parking and Lighting 82,070.50 73,428.28 0.00 87,100.00 86,800.00 -300.00 -0.34% Total Fund: 208 - STREET LIGHTING FUND: 211,389.77 175,793.73 0.00 216,600.00 220,850.00 4,250.00 1.96% Fund: 209 - RIGHT-OF-WAY MAINTENANCE DISTRICT FUND
211 - Central Services 54,241.52 47,548.84 0.00 60,500.00 59,850.00 -650.00 -1.07% 441 - Right of Way Maintenance 283,417.63 284,634.90 0.00 407,100.00 602,750.00 195,650.00 48.06% Total Fund: 209 - RIGHT-OF-WAY MAINTENANCE DISTRICT FU… 337,659.15 332,183.74 0.00 467,600.00 662,600.00 195,000.00 41.70% Fund: 210 - PARKING AND BUSINESS IMPROVEMENT DISTRICT…
161 - Communication and Community Promotions 16,975.02 7,887.24 0.00 17,350.00 16,500.00 -850.00 -4.90% Total Fund: 210 - PARKING AND BUSINESS IMPROVEMENT DIS… 16,975.02 7,887.24 0.00 17,350.00 16,500.00 -850.00 -4.90% Fund: 211 - AB 939 SOLID WASTE FUND
211 - Central Services 7,240.50 7,197.57 0.00 8,500.00 9,050.00 550.00 6.47% 421 - Solid Waste 431,914.78 338,412.43 0.00 581,900.00 613,250.00 31,350.00 5.39% 431 - Street Maintenance 54,936.00 0.00 0.00 0.00 13,000.00 13,000.00 0.00% Total Fund: 211 - AB 939 SOLID WASTE FUND: 494,091.28 345,610.00 0.00 590,400.00 635,300.00 44,900.00 7.61% Fund: 213 - RECREATION SERVICES FUND
142 - Risk Management 0.00 0.00 0.00 0.00 2,500.00 2,500.00 0.00% 211 - Central Services 114,128.20 0.00 0.00 0.00 0.00 0.00 0.00% 221 - Management Information Services 14,218.94 14,984.25 0.00 21,500.00 20,150.00 -1,350.00 -6.28% 405 - Facilities 95,096.55 0.00 0.00 0.00 0.00 0.00 0.00% 474 - Veterans Hall Facilities 0.00 104,848.85 0.00 148,000.00 137,800.00 -10,200.00 -6.89% 475 - Pool Facilities 0.00 253,523.28 0.00 354,950.00 335,150.00 -19,800.00 -5.58% 476 - Community Garden Facilities 0.00 16,035.90 0.00 27,700.00 23,800.00 -3,900.00 -14.08% 478 - Community Farm 0.00 8,735.19 0.00 26,250.00 10,500.00 -15,750.00 -60.00%

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6/1/2026 5:11:08 PM Page 49 of 51
SubProgra…
FY 2024/25
Total Activity
FY 2025/26
Total Activity
FY 2026/27
YTD Activity
Through Acc
FY 2026/27
FY 2027 AB
FY 2026/27
FY 2027 MC
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget
%
Increase /
(Decrease)
501 - Parks and Recreation Administration 0.00 0.00 0.00 0.00 23,400.00 23,400.00 0.00% 503 - Vets Hall/Seaside 146,908.47 52,663.08 0.00 67,850.00 90,400.00 22,550.00 33.24% 512 - Senior Services 0.00 0.00 0.00 0.00 208,250.00 208,250.00 0.00% 521 - Community Pool Services 461,876.57 391,123.76 0.00 483,100.00 544,150.00 61,050.00 12.64% 522 - Junior Lifeguards 107,627.22 80,438.61 0.00 133,550.00 124,800.00 -8,750.00 -6.55% 523 - Swim Team Aquatics 47,049.96 68,226.00 0.00 105,600.00 106,150.00 550.00 0.52% 531 - Ocean Beach Services 8,677.77 0.00 0.00 0.00 0.00 0.00 0.00% 541 - Special Events 1,843.03 1,613.07 0.00 1,500.00 2,500.00 1,000.00 66.67% 542 - Community Garden 29,688.00 24,076.37 0.00 33,800.00 33,650.00 -150.00 -0.44% Total Fund: 213 - RECREATION SERVICES FUND: 1,027,114.71 1,016,268.36 0.00 1,403,800.00 1,663,200.00 259,400.00 18.48% Fund: 214 - HOUSING FUND
311 - Housing 29,220.00 14,668.25 0.00 32,600.00 32,600.00 0.00 0.00% Total Fund: 214 - HOUSING FUND: 29,220.00 14,668.25 0.00 32,600.00 32,600.00 0.00 0.00% Fund: 215 - MEASURE A FUND
163 - Community Services Support 5,500.00 5,500.00 0.00 5,500.00 5,500.00 0.00 0.00% 211 - Central Services 16,352.29 16,219.31 0.00 20,500.00 16,500.00 -4,000.00 -19.51% 221 - Management Information Services 6,250.00 6,250.00 0.00 11,250.00 11,250.00 0.00 0.00% 411 - Transportation, Parking and Lighting 292,985.66 88,846.61 0.00 319,000.00 320,500.00 1,500.00 0.47% 431 - Street Maintenance 272,683.88 186,376.05 0.00 245,800.00 105,550.00 -140,250.00 -57.06% 441 - Right of Way Maintenance 117,300.34 110,050.00 0.00 125,000.00 0.00 -125,000.00 -100.00% 451 - Watershed Management 57,269.08 0.00 0.00 50,000.00 35,000.00 -15,000.00 -30.00% Total Fund: 215 - MEASURE A FUND: 768,341.25 413,241.97 0.00 777,050.00 494,300.00 -282,750.00 -36.39% Fund: 216 - REVOLVING FUND
405 - Facilities 51,954.52 0.00 0.00 0.00 0.00 0.00 0.00% 421 - Solid Waste 26,873.15 31,827.65 0.00 32,500.00 63,700.00 31,200.00 96.00% 501 - Parks and Recreation Administration 0.00 0.00 0.00 0.00 10,400.00 10,400.00 0.00% 512 - Senior Services 0.00 0.00 0.00 0.00 400.00 400.00 0.00% 521 - Community Pool Services 20,000.00 0.00 0.00 0.00 33,550.00 33,550.00 0.00% 522 - Junior Lifeguards 15,540.05 819.35 0.00 10,000.00 21,350.00 11,350.00 113.50% 523 - Swim Team Aquatics 3,320.70 2,797.30 0.00 10,000.00 700.00 -9,300.00 -93.00% 531 - Ocean Beach Services 0.00 11,157.02 0.00 0.00 0.00 0.00 0.00% 550 - City Library 17,768.03 3,478.83 0.00 5,500.00 12,300.00 6,800.00 123.64% Total Fund: 216 - REVOLVING FUND: 135,456.45 50,080.15 0.00 58,000.00 142,400.00 84,400.00 145.52% Fund: 217 - PEG FEES
161 - Communication and Community Promotions 63,595.77 80,311.86 0.00 116,900.00 118,050.00 1,150.00 0.98% 221 - Management Information Services 12,415.69 16,850.00 0.00 14,500.00 15,000.00 500.00 3.45% Total Fund: 217 - PEG FEES: 76,011.46 97,161.86 0.00 131,400.00 133,050.00 1,650.00 1.26%

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6/1/2026 5:11:08 PM Page 50 of 51
SubProgra…
FY 2024/25
Total Activity
FY 2025/26
Total Activity
FY 2026/27
YTD Activity
Through Acc
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: 218 - BERM ASSESSMENT DISTRICT
472 - Parks Facilities 0.00 49,402.13 0.00 51,500.00 52,000.00 500.00 0.97% Total Fund: 218 - BERM ASSESSMENT DISTRICT: 0.00 49,402.13 0.00 51,500.00 52,000.00 500.00 0.97% Fund: 301 - CAPITAL IMPROVEMENT PROJECTS FUND
403 - Capital Improvements 10,737,689.39 1,676,599.55 0.00 7,451,500.00 8,231,500.00 780,000.00 10.47% Total Fund: 301 - CAPITAL IMPROVEMENT PROJECTS FUND: 10,737,689.39 1,676,599.55 0.00 7,451,500.00 8,231,500.00 780,000.00 10.47% Report Total: 30,485,549.81 19,773,350.51 0.00 30,321,975.00 31,139,950.00 817,975.00 2.70%

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6/1/2026 5:11:08 PM Page 51 of 51
Fund Summary
Fund
FY 2024/25
Total Activity
FY 2025/26
Total Activity
FY 2026/27
YTD Activity
Through Acc
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 - GENERAL FUND 12,538,850.43 12,091,908.07 0.00 13,991,175.00 16,386,250.00 2,395,075.00 17.12% 103 - MAJOR ASSET REPLACEMENT AND R… 152,234.21 0.00 0.00 100,000.00 100,000.00 0.00 0.00% 104 - MEASURE X FUND 1,726,267.07 1,793,682.93 0.00 2,572,950.00 0.00 -2,572,950.00 -100.00% 201 - TRAFFIC SAFETY FUND 14,140.38 13,226.73 0.00 18,550.00 18,450.00 -100.00 -0.54% 202 - LIBRARY FUND 840,152.47 608,294.32 0.00 966,900.00 832,650.00 -134,250.00 -13.88% 204 - PARK MAINTENANCE FUND 704,092.41 589,822.89 0.00 728,750.00 866,150.00 137,400.00 18.85% 205 - GAS TAX FUND 326,132.95 167,400.90 0.00 298,450.00 290,900.00 -7,550.00 -2.53% 206 - LOCAL TRANSPORTATION FUND 9,952.60 13,970.48 0.00 18,200.00 15,850.00 -2,350.00 -12.91% 207 - TIDELANDS TRUST FUND 339,778.81 316,147.21 0.00 429,200.00 345,400.00 -83,800.00 -19.52% 208 - STREET LIGHTING FUND 211,389.77 175,793.73 0.00 216,600.00 220,850.00 4,250.00 1.96% 209 - RIGHT-OF-WAY MAINTENANCE DIST… 337,659.15 332,183.74 0.00 467,600.00 662,600.00 195,000.00 41.70% 210 - PARKING AND BUSINESS IMPROVEM… 16,975.02 7,887.24 0.00 17,350.00 16,500.00 -850.00 -4.90% 211 - AB 939 SOLID WASTE FUND 494,091.28 345,610.00 0.00 590,400.00 635,300.00 44,900.00 7.61% 213 - RECREATION SERVICES FUND 1,027,114.71 1,016,268.36 0.00 1,403,800.00 1,663,200.00 259,400.00 18.48% 214 - HOUSING FUND 29,220.00 14,668.25 0.00 32,600.00 32,600.00 0.00 0.00% 215 - MEASURE A FUND 768,341.25 413,241.97 0.00 777,050.00 494,300.00 -282,750.00 -36.39% 216 - REVOLVING FUND 135,456.45 50,080.15 0.00 58,000.00 142,400.00 84,400.00 145.52% 217 - PEG FEES 76,011.46 97,161.86 0.00 131,400.00 133,050.00 1,650.00 1.26% 218 - BERM ASSESSMENT DISTRICT 0.00 49,402.13 0.00 51,500.00 52,000.00 500.00 0.97% 301 - CAPITAL IMPROVEMENT PROJECTS … 10,737,689.39 1,676,599.55 0.00 7,451,500.00 8,231,500.00 780,000.00 10.47% Report Total: 30,485,549.81 19,773,350.51 0.00 30,321,975.00 31,139,950.00 817,975.00 2.70%

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6/5/2026 1:51:52 PM Page 1 of 7
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
Revenue
101-999-4912 From AB 939 211 0.00 61,480.76 0.00 0.00 0.00 0.00 0.00% Total Revenue: 0.00 61,480.76 0.00 0.00 0.00 0.00 0.00% Expense
101-999-5901 To Capital Asset Reserve 103 0.00 24,056.00 0.00 0.00 0.00 0.00 0.00% 101-999-5905 To Park Maintenance 204 380,927.72 337,329.61 0.00 509,550.00 0.00 -509,550.00 -100.00% 101-999-5907 To ROW 209 129,714.99 147,410.83 0.00 266,800.00 462,350.00 195,550.00 73.29% 101-999-5912 To General Reserve 102 0.00 98,126.00 0.00 0.00 0.00 0.00 0.00% 101-999-5913 To AB 939 211 156,301.00 0.00 0.00 0.00 0.00 0.00 0.00% 101-999-5921 To Berm Assessment 218 0.00 21,775.16 0.00 31,100.00 31,600.00 500.00 1.61% Total Expense: 666,943.71 628,697.60 0.00 807,450.00 493,950.00 -313,500.00 -38.83% Total Fund: 101 - GENERAL FUND: -666,943.71 -567,216.84 0.00 -807,450.00 -493,950.00 313,500.00 -38.83% Fund: 102 - GENERAL RESERVE - SPECIAL PROJECTS
Revenue
102-999-4916 From General 101 0.00 98,126.00 0.00 0.00 0.00 0.00 0.00% Total Revenue: 0.00 98,126.00 0.00 0.00 0.00 0.00 0.00% Total Fund: 102 - GENERAL RESERVE - SPECIAL PROJECTS: 0.00 98,126.00 0.00 0.00 0.00 0.00 0.00% Fund: 103 - MAJOR ASSET REPLACEMENT AND REPAIR RESERVE
Revenue
103-999-4916 From General 101 0.00 24,056.00 0.00 0.00 0.00 0.00 0.00% Total Revenue: 0.00 24,056.00 0.00 0.00 0.00 0.00 0.00% Total Fund: 103 - MAJOR ASSET REPLACEMENT AND REPAIR R… 0.00 24,056.00 0.00 0.00 0.00 0.00 0.00% Fund: 104 - MEASURE X FUND
Expense
104-999-5905 To Park Maintenance 204 0.00 0.00 0.00 0.00 645,150.00 645,150.00 0.00% 104-999-5909 To Recreation Services 213 470,303.72 377,361.83 0.00 764,800.00 959,750.00 194,950.00 25.49% 104-999-5911 To Capital Improvement 301 4,913,081.03 -6,853.78 0.00 0.00 0.00 0.00 0.00% 104-999-5916 To Peg 217 4,774.75 62,081.77 0.00 91,200.00 91,050.00 -150.00 -0.16%

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6/5/2026 1:51:52 PM Page 2 of 7
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)
104-999-5917 To Library Fund 202 547,558.12 424,631.78 0.00 727,400.00 608,150.00 -119,250.00 -16.39% Total Expense: 5,935,717.62 857,221.60 0.00 1,583,400.00 2,304,100.00 720,700.00 45.52% Total Fund: 104 - MEASURE X FUND: 5,935,717.62 857,221.60 0.00 1,583,400.00 2,304,100.00 720,700.00 45.52% Fund: 202 - LIBRARY FUND
Revenue
202-999-4918 From Measure X 104 547,558.12 424,631.78 0.00 727,400.00 608,150.00 -119,250.00 -16.39% Total Revenue: 547,558.12 424,631.78 0.00 727,400.00 608,150.00 -119,250.00 -16.39% Total Fund: 202 - LIBRARY FUND: 547,558.12 424,631.78 0.00 727,400.00 608,150.00 -119,250.00 -16.39% Fund: 203 - ROAD MAINTENANCE REHABILITATION FUND
Expense
203-999-5911 To Capital Improvement 301 354,150.00 42,321.25 0.00 175,000.00 175,000.00 0.00 0.00% Total Expense: 354,150.00 42,321.25 0.00 175,000.00 175,000.00 0.00 0.00% Total Fund: 203 - ROAD MAINTENANCE REHABILITATION FUN… 354,150.00 42,321.25 0.00 175,000.00 175,000.00 0.00 0.00% Fund: 204 - PARK MAINTENANCE FUND
Revenue
204-999-4916 From General 101 380,927.72 337,329.61 0.00 509,550.00 0.00 -509,550.00 -100.00% 204-999-4918 From Measure X 104 0.00 0.00 0.00 0.00 645,150.00 645,150.00 0.00% Total Revenue: 380,927.72 337,329.61 0.00 509,550.00 645,150.00 135,600.00 26.61% Total Fund: 204 - PARK MAINTENANCE FUND: 380,927.72 337,329.61 0.00 509,550.00 645,150.00 135,600.00 26.61% Fund: 205 - GAS TAX FUND
Expense
205-999-5911 To Capital Improvement 301 460,000.00 0.00 0.00 59,500.00 59,500.00 0.00 0.00% Total Expense: 460,000.00 0.00 0.00 59,500.00 59,500.00 0.00 0.00% Total Fund: 205 - GAS TAX FUND: 460,000.00 0.00 0.00 59,500.00 59,500.00 0.00 0.00% Fund: 206 - LOCAL TRANSPORTATION FUND
Expense
206-999-5911 To Capital Improvement 301 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: 206 - LOCAL TRANSPORTATION FUND: 0.00 0.00 0.00 0.00 0.00 0.00 0.00% Fund: 207 - TIDELANDS TRUST FUND
Expense
207-999-5911 To Capital Improvement 301 0.00 36.70 0.00 0.00 0.00 0.00 0.00% Total Expense: 0.00 36.70 0.00 0.00 0.00 0.00 0.00%
Total Fund: 207 - TIDELANDS TRUST FUND: 0.00 36.70 0.00 0.00 0.00 0.00 0.00%

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Budget Comparison Report
6/5/2026 1:51:52 PM Page 3 of 7
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: 208 - STREET LIGHTING FUND
Expense
208-999-5911 To Capital Improvement 301 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: 208 - STREET LIGHTING FUND: 0.00 0.00 0.00 0.00 0.00 0.00 0.00% Fund: 209 - RIGHT-OF-WAY MAINTENANCE DISTRICT FUND
Revenue
209-999-4916 From General 101 129,714.99 147,410.83 0.00 266,800.00 462,350.00 195,550.00 73.29% Total Revenue: 129,714.99 147,410.83 0.00 266,800.00 462,350.00 195,550.00 73.29% Total Fund: 209 - RIGHT-OF-WAY MAINTENANCE DISTRICT FU… 129,714.99 147,410.83 0.00 266,800.00 462,350.00 195,550.00 73.29% Fund: 211 - AB 939 SOLID WASTE FUND
Revenue
211-999-4916 From General 101 156,301.00 0.00 0.00 0.00 0.00 0.00 0.00% Total Revenue: 156,301.00 0.00 0.00 0.00 0.00 0.00 0.00% Expense
211-999-5900 To General 101 0.00 61,480.76 0.00 0.00 0.00 0.00 0.00% Total Expense: 0.00 61,480.76 0.00 0.00 0.00 0.00 0.00% Total Fund: 211 - AB 939 SOLID WASTE FUND: 156,301.00 -61,480.76 0.00 0.00 0.00 0.00 0.00% Fund: 213 - RECREATION SERVICES FUND
Revenue
213-999-4918 From Measure X 104 470,303.72 377,361.83 0.00 764,800.00 959,750.00 194,950.00 25.49% Total Revenue: 470,303.72 377,361.83 0.00 764,800.00 959,750.00 194,950.00 25.49% Total Fund: 213 - RECREATION SERVICES FUND: 470,303.72 377,361.83 0.00 764,800.00 959,750.00 194,950.00 25.49% Fund: 215 - MEASURE A FUND
Expense
215-999-5911 To Capital Improvement 301 1,178,215.44 5,165.56 0.00 67,500.00 67,500.00 0.00 0.00% Total Expense: 1,178,215.44 5,165.56 0.00 67,500.00 67,500.00 0.00 0.00% Total Fund: 215 - MEASURE A FUND: 1,178,215.44 5,165.56 0.00 67,500.00 67,500.00 0.00 0.00% Fund: 216 - REVOLVING FUND
Expense
216-999-5911 To Capital Improvement 301 0.00 0.00 0.00 0.00 394,000.00 394,000.00 0.00% Total Expense: 0.00 0.00 0.00 0.00 394,000.00 394,000.00 0.00% Total Fund: 216 - REVOLVING FUND: 0.00 0.00 0.00 0.00 394,000.00 394,000.00 0.00%

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Budget Comparison Report
6/5/2026 1:51:52 PM Page 4 of 7
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: 217 - PEG FEES
Revenue
217-999-4918 From Measure X 104 4,774.75 62,081.77 0.00 91,200.00 91,050.00 -150.00 -0.16% Total Revenue: 4,774.75 62,081.77 0.00 91,200.00 91,050.00 -150.00 -0.16% Total Fund: 217 - PEG FEES: 4,774.75 62,081.77 0.00 91,200.00 91,050.00 -150.00 -0.16% Fund: 218 - BERM ASSESSMENT DISTRICT
Revenue
218-999-4916 From General 101 0.00 21,775.16 0.00 31,100.00 31,600.00 500.00 1.61% Total Revenue: 0.00 21,775.16 0.00 31,100.00 31,600.00 500.00 1.61% Total Fund: 218 - BERM ASSESSMENT DISTRICT: 0.00 21,775.16 0.00 31,100.00 31,600.00 500.00 1.61% Fund: 301 - CAPITAL IMPROVEMENT PROJECTS FUND
Revenue
301-999-4901 From Revolving 216 0.00 0.00 0.00 0.00 394,000.00 394,000.00 0.00% 301-999-4904 From Gas Tax 205 460,000.00 0.00 0.00 59,500.00 59,500.00 0.00 0.00% 301-999-4905 From Local Transportation 206 0.00 0.00 0.00 0.00 0.00 0.00 0.00% 301-999-4906 From Measure A 215 1,178,215.44 5,165.56 0.00 67,500.00 67,500.00 0.00 0.00% 301-999-4907 From Tidelands Trust Fund 207 0.00 36.70 0.00 0.00 0.00 0.00 0.00% 301-999-4908 From Street Lighting 208 0.00 0.00 0.00 0.00 0.00 0.00 0.00% 301-999-4918 From Measure X 104 4,913,081.03 -6,853.78 0.00 0.00 0.00 0.00 0.00% 301-999-4919 From RMRA 203 354,150.00 42,321.25 0.00 175,000.00 175,000.00 0.00 0.00% Total Revenue: 6,905,446.47 40,669.73 0.00 302,000.00 696,000.00 394,000.00 130.46% Total Fund: 301 - CAPITAL IMPROVEMENT PROJECTS FUND: 6,905,446.47 40,669.73 0.00 302,000.00 696,000.00 394,000.00 130.46% Fund: 801 - GENERAL FIXED ASSET ACCOUNT GROUP (GFAAG)
Expense
801-401-5990 Depreciation Expense - Public Works 440,144.76 0.00 0.00 0.00 0.00 0.00 0.00% 801-501-5990 Depreciation Expense - Parks 122,991.54 0.00 0.00 0.00 0.00 0.00 0.00% 801-521-5990 Depreciation Expense - Pool 9,712.56 0.00 0.00 0.00 0.00 0.00 0.00% 801-550-5990 Depreciation Expense - Library 9,302.69 0.00 0.00 0.00 0.00 0.00 0.00% 801-900-5990 Depreciation Expense 676,314.51 0.00 0.00 0.00 0.00 0.00 0.00% Total Expense: 1,258,466.06 0.00 0.00 0.00 0.00 0.00 0.00% Total Fund: 801 - GENERAL FIXED ASSET ACCOUNT GROUP (G… 1,258,466.06 0.00 0.00 0.00 0.00 0.00 0.00% Report Total: -1,258,466.06 0.00 0.00 0.00 0.00 0.00 0.00%

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Budget Comparison Report
6/5/2026 1:51:52 PM Page 5 of 7
Group Summary
Account Typ…
FY 2024/25
Total Activity
FY 2025/26
Total Activity
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
Revenue 0.00 61,480.76 0.00 0.00 0.00 0.00 0.00%
Expense 666,943.71 628,697.60 0.00 807,450.00 493,950.00 -313,500.00 -38.83% Total Fund: 101 - GENERAL FUND: -666,943.71 -567,216.84 0.00 -807,450.00 -493,950.00 313,500.00 -38.83% Fund: 102 - GENERAL RESERVE - SPECIAL PROJECTS
Revenue 0.00 98,126.00 0.00 0.00 0.00 0.00 0.00%
Total Fund: 102 - GENERAL RESERVE - SPECIAL PROJECTS: 0.00 98,126.00 0.00 0.00 0.00 0.00 0.00% Fund: 103 - MAJOR ASSET REPLACEMENT AND REPAIR RESERVE
Revenue 0.00 24,056.00 0.00 0.00 0.00 0.00 0.00%
Total Fund: 103 - MAJOR ASSET REPLACEMENT AND REPAIR R… 0.00 24,056.00 0.00 0.00 0.00 0.00 0.00% Fund: 104 - MEASURE X FUND
Expense 5,935,717.62 857,221.60 0.00 1,583,400.00 2,304,100.00 720,700.00 45.52% Total Fund: 104 - MEASURE X FUND: 5,935,717.62 857,221.60 0.00 1,583,400.00 2,304,100.00 720,700.00 45.52% Fund: 202 - LIBRARY FUND
Revenue 547,558.12 424,631.78 0.00 727,400.00 608,150.00 -119,250.00 -16.39% Total Fund: 202 - LIBRARY FUND: 547,558.12 424,631.78 0.00 727,400.00 608,150.00 -119,250.00 -16.39% Fund: 203 - ROAD MAINTENANCE REHABILITATION FUND
Expense 354,150.00 42,321.25 0.00 175,000.00 175,000.00 0.00 0.00% Total Fund: 203 - ROAD MAINTENANCE REHABILITATION FUN… 354,150.00 42,321.25 0.00 175,000.00 175,000.00 0.00 0.00% Fund: 204 - PARK MAINTENANCE FUND
Revenue 380,927.72 337,329.61 0.00 509,550.00 645,150.00 135,600.00 26.61% Total Fund: 204 - PARK MAINTENANCE FUND: 380,927.72 337,329.61 0.00 509,550.00 645,150.00 135,600.00 26.61% Fund: 205 - GAS TAX FUND
Expense 460,000.00 0.00 0.00 59,500.00 59,500.00 0.00 0.00% Total Fund: 205 - GAS TAX FUND: 460,000.00 0.00 0.00 59,500.00 59,500.00 0.00 0.00% Fund: 206 - LOCAL TRANSPORTATION FUND
Expense 0.00 0.00 0.00 0.00 0.00 0.00 0.00%
Total Fund: 206 - LOCAL TRANSPORTATION FUND: 0.00 0.00 0.00 0.00 0.00 0.00 0.00% Fund: 207 - TIDELANDS TRUST FUND
Expense 0.00 36.70 0.00 0.00 0.00 0.00 0.00%
Total Fund: 207 - TIDELANDS TRUST FUND: 0.00 36.70 0.00 0.00 0.00 0.00 0.00% Fund: 208 - STREET LIGHTING FUND
Expense 0.00 0.00 0.00 0.00 0.00 0.00 0.00%
Total Fund: 208 - STREET LIGHTING FUND: 0.00 0.00 0.00 0.00 0.00 0.00 0.00%

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Budget Comparison Report
6/5/2026 1:51:52 PM Page 6 of 7
Account Typ…
FY 2024/25
Total Activity
FY 2025/26
Total Activity
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: 209 - RIGHT-OF-WAY MAINTENANCE DISTRICT FUND
Revenue 129,714.99 147,410.83 0.00 266,800.00 462,350.00 195,550.00 73.29% Total Fund: 209 - RIGHT-OF-WAY MAINTENANCE DISTRICT FU… 129,714.99 147,410.83 0.00 266,800.00 462,350.00 195,550.00 73.29% Fund: 211 - AB 939 SOLID WASTE FUND
Revenue 156,301.00 0.00 0.00 0.00 0.00 0.00 0.00%
Expense 0.00 61,480.76 0.00 0.00 0.00 0.00 0.00%
Total Fund: 211 - AB 939 SOLID WASTE FUND: 156,301.00 -61,480.76 0.00 0.00 0.00 0.00 0.00% Fund: 213 - RECREATION SERVICES FUND
Revenue 470,303.72 377,361.83 0.00 764,800.00 959,750.00 194,950.00 25.49% Total Fund: 213 - RECREATION SERVICES FUND: 470,303.72 377,361.83 0.00 764,800.00 959,750.00 194,950.00 25.49% Fund: 215 - MEASURE A FUND
Expense 1,178,215.44 5,165.56 0.00 67,500.00 67,500.00 0.00 0.00% Total Fund: 215 - MEASURE A FUND: 1,178,215.44 5,165.56 0.00 67,500.00 67,500.00 0.00 0.00% Fund: 216 - REVOLVING FUND
Expense 0.00 0.00 0.00 0.00 394,000.00 394,000.00 0.00% Total Fund: 216 - REVOLVING FUND: 0.00 0.00 0.00 0.00 394,000.00 394,000.00 0.00% Fund: 217 - PEG FEES
Revenue 4,774.75 62,081.77 0.00 91,200.00 91,050.00 -150.00 -0.16% Total Fund: 217 - PEG FEES: 4,774.75 62,081.77 0.00 91,200.00 91,050.00 -150.00 -0.16% Fund: 218 - BERM ASSESSMENT DISTRICT
Revenue 0.00 21,775.16 0.00 31,100.00 31,600.00 500.00 1.61% Total Fund: 218 - BERM ASSESSMENT DISTRICT: 0.00 21,775.16 0.00 31,100.00 31,600.00 500.00 1.61% Fund: 301 - CAPITAL IMPROVEMENT PROJECTS FUND
Revenue 6,905,446.47 40,669.73 0.00 302,000.00 696,000.00 394,000.00 130.46% Total Fund: 301 - CAPITAL IMPROVEMENT PROJECTS FUND: 6,905,446.47 40,669.73 0.00 302,000.00 696,000.00 394,000.00 130.46% Fund: 801 - GENERAL FIXED ASSET ACCOUNT GROUP (GFAAG)
Expense 1,258,466.06 0.00 0.00 0.00 0.00 0.00 0.00%
Total Fund: 801 - GENERAL FIXED ASSET ACCOUNT GROUP (G… 1,258,466.06 0.00 0.00 0.00 0.00 0.00 0.00% Report Total: -1,258,466.06 0.00 0.00 0.00 0.00 0.00 0.00%

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Budget Comparison Report
6/5/2026 1:51:52 PM Page 7 of 7
Fund Summary
Fund
FY 2024/25
Total Activity
FY 2025/26
Total Activity
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 - GENERAL FUND -666,943.71 -567,216.84 0.00 -807,450.00 -493,950.00 313,500.00 -38.83% 102 - GENERAL RESERVE - SPECIAL PROJEC… 0.00 98,126.00 0.00 0.00 0.00 0.00 0.00% 103 - MAJOR ASSET REPLACEMENT AND R… 0.00 24,056.00 0.00 0.00 0.00 0.00 0.00% 104 - MEASURE X FUND 5,935,717.62 857,221.60 0.00 1,583,400.00 2,304,100.00 720,700.00 45.52% 202 - LIBRARY FUND 547,558.12 424,631.78 0.00 727,400.00 608,150.00 -119,250.00 -16.39% 203 - ROAD MAINTENANCE REHABILITATI… 354,150.00 42,321.25 0.00 175,000.00 175,000.00 0.00 0.00% 204 - PARK MAINTENANCE FUND 380,927.72 337,329.61 0.00 509,550.00 645,150.00 135,600.00 26.61% 205 - GAS TAX FUND 460,000.00 0.00 0.00 59,500.00 59,500.00 0.00 0.00% 206 - LOCAL TRANSPORTATION FUND 0.00 0.00 0.00 0.00 0.00 0.00 0.00% 207 - TIDELANDS TRUST FUND 0.00 36.70 0.00 0.00 0.00 0.00 0.00% 208 - STREET LIGHTING FUND 0.00 0.00 0.00 0.00 0.00 0.00 0.00% 209 - RIGHT-OF-WAY MAINTENANCE DIST… 129,714.99 147,410.83 0.00 266,800.00 462,350.00 195,550.00 73.29% 211 - AB 939 SOLID WASTE FUND 156,301.00 -61,480.76 0.00 0.00 0.00 0.00 0.00% 213 - RECREATION SERVICES FUND 470,303.72 377,361.83 0.00 764,800.00 959,750.00 194,950.00 25.49% 215 - MEASURE A FUND 1,178,215.44 5,165.56 0.00 67,500.00 67,500.00 0.00 0.00% 216 - REVOLVING FUND 0.00 0.00 0.00 0.00 394,000.00 394,000.00 0.00% 217 - PEG FEES 4,774.75 62,081.77 0.00 91,200.00 91,050.00 -150.00 -0.16% 218 - BERM ASSESSMENT DISTRICT 0.00 21,775.16 0.00 31,100.00 31,600.00 500.00 1.61% 301 - CAPITAL IMPROVEMENT PROJECTS … 6,905,446.47 40,669.73 0.00 302,000.00 696,000.00 394,000.00 130.46% 801 - GENERAL FIXED ASSET ACCOUNT GR… 1,258,466.06 0.00 0.00 0.00 0.00 0.00 0.00% Report Total: -1,258,466.06 0.00 0.00 0.00 0.00 0.00 0.00%

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ATTACHMENT C
Authorized Full-Time Positions

Page 321 of 403 ends

2022/23 2023/24 2024/25 2025/26 2026/27

GENERAL GOVERNMENT
City Manager 1 1 1 1 1
Assistant City Manager 1 1 1 1 1
Human Resources/Risk Manager 1 0 0 0 0
City Clerk 1 1 1 1 1
Public Information Officer and Emergency Preparedness Program Manager 0 0 0 0 1 Program Manager 1 1 1 1 0
Executive Assistant/Deputy City Clerk 1 0 0 0 0
Management Analyst I/II/Senior Management Analyst 0 1 2 2 2 Human Resources Assistant/Human Resources Technician 0 1 1 1 1 Management Assistant 0 0 1 1 1
Office Assistant I/II 1 1 0 0 0
General Government Department Sub-total: 7 7 8 8 8

ADMINISTRATIVE SERVICES
Administrative Services Director 1 1 1 1 1
Finance Manager 1 1 1 1 1
Accountant/Financial Analyst I/II 0 0 0 0 1
Accounting Technician/Accounting Specialist 2 2 2 3 1
Administrative Services Department Sub-total: 4 4 4 5 4

COMMUNITY DEVELOPMENT
Community Development Director 1 1 1 1 1
Principal Planner 2 2 2 2 2
Senior Planner 0 1 1 1 1
Assistant Planner/Associate Planner 2 2 2 2 2
Administrative Assistant I/II 1 1 1 1 1
Chief Building Inspector 1 1 1 1 1
Code Compliance Supervisor 1 1 1 1 1
Code Compliance Officer I/II 2 1 1 1 1
Community Development Department Sub-total: 10 10 10 10 10

PUBLIC WORKS DEPARTMENT
Public Works Director 1 1 1 1 1
Management Analyst I/II/Senior Management Analyst 1 1 1 1 1 Civil Engineer 1 0 0 0 0
Assistant Engineer/Associate Engineer 0 1 1 1 1
Environmental Program Manager 1 1 1 1 1
Environmental Program Specialist 0 0 1 1 1
Engineering Technician 1 1 1 1 1
Public Works Manager 0 0 0 1 1
Public Works Supervisor 1 1 1 0 0
Parks & Facilities Maintenance Supervisor 1 1 1 1 0
Lead Maintenance Worker 1 1 1 1 2
Sr. Parks & Facilities Maintenace Technician 1 1 1 1 1
Maintenance Worker I/II 4 4 4 4 4
Public Works Department Sub-total: 13 13 14 14 14

PARKS, RECREATION & COMMUNITY SERVICES
Parks, Recreation & Community Services Director 1 1 1 1 1 Recreation Program Manager 0 0 0 0 1
Program Manager 0 0 1 1 0
Management Analyst I/IISenior Management Analyst 1 1 0 0 0 Aquatics Supervisor 1 1 0 0 0
Aquatics Program Coordinator 1 1 2 2 2
City Librarian 1 1 1 1 1
Community Engagement Library Specialist 1 1 1 1 1
Senior Services Coordinator 0 1 1 1 1
Parks, Recreation & Public Facilities Department Sub-total: 6 7 7 7 7 GRAND TOTAL - Full Time Staff: 40 41 43 44 43

AUTHORIZED FULL TIME POSITIONS- LAST FIVE YEARS

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ATTACHMENT D
Budget and Salary Schedule Resolutions;
Nos. 6476, 6477, 6478, 6479, and 6480

Page 323 of 403 ends

RESOLUTION NO. 6476

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF CARPINTERIA

ESTABLISHING THE APPROPRIATION LIMIT

FOR THE CITY OF CARPINTERIA
FOR FISCAL YEAR 2026/27
WHEREAS, Article XIIIB of the California Constitution (Proposition 4) requires local agencies to annually establish appropriation limits on appropriation items subject to limitation; and
WHEREAS, Section 7900 et. seq. of the California Government Code provides implementing instructions to Article XIIIB; and
WHEREAS, the California Department of Finance has provided Uniform Guidelines to further clarify the intent of Article XIIIB; and WHEREAS, as a part of the powers and duties established at Chapter

2.08.110(G)(H), the City Manager has arranged for the calculation of the Fiscal Year 2026/27 Appropriation Limit to be made consistent with state law and guidelines, and included in the annual Budget.

NOW, THEREFORE, BE IT RESOLVED as follows:

SECTION 1. The above recitals are true and correct.

SECTION 2. That the final appropriation limit for the City of Carpinteria for FY 2026/27 is hereby set at $25,618,057, in accordance with the calculations set forth and attached hereto as Exhibit "A".

SECTION 3. That the annual adjustment factors used in the calculation were the percentage change in the California per capita income and the larger of the City's population growth or the population growth of Santa Barbara County.

SECTION 4. That upon the adoption of this resolution, any interested person may challenge said appropriation limit for a period of 45 days from this date in accordance with State law.

Page 324 of 403 ends

Resolution No. 6476

Page 2 ends

PASSED, APPROVED AND ADOPTED on June 8, 2026 by the following vote:

AYES: COUNCILMEMBER(S):

NOES: COUNCILMEMBER(S):

ABSENT: COUNCILMEMBER(S):

ABSTAIN: COUNCILMEMBER(S):
________________________
Mayor, City of Carpinteria
ATTEST:
______________________________
Brian C. Barrett, MMC, CPMC
City Clerk, City of Carpinteria
I hereby certify that the foregoing resolution was adopted at a regular meeting of the City Council of the City of Carpinteria held on June 8, 2026. _____________________________
Brian C. Barrett, MMC, CPMC City
Clerk, City of Carpinteria
APPROVED AS TO FORM:
_______________________________
Jena Shoaf Acos, on behalf of Brownstein
Hyatt Farber Schreck, LLP acting as
City Attorney of the City of Carpinteria

Page 325 of 403 ends

Calculation of Limitation
Appropriation limit for fiscal year ended June 30, 2026: 24,443,995 $ Adjustment Factors: % Ratio
Population Factor (County) 0.9986
Economic Factor (Per Capita) 1.0495
Population Factor x Economic Ratio (per capita personal income) 1.0480 Appropriation limit for fiscal year ended June 30, 2027: 25,618,057 $ Subject to Limit Difference
2006-2007 12,315,004 $ 5,925,586 $ 6,389,418 $
2007-2008 12,985,349 $ 6,348,345 $ 6,637,004 $
2008-2009 13,714,409 $ 6,348,345 $ 7,366,064 $
2009-2010 13,967,791 $ 6,487,550 $ 7,480,241 $
2010-2011 13,764,114 $ 6,668,805 $ 7,095,309 $
2011-2012 14,218,237 $ 6,668,805 $ 7,549,432 $
2012-2013 14,820,659 $ 6,971,760 $ 7,848,899 $
2013-2014 15,690,091 $ 7,539,980 $ 8,150,111 $
2014-2015 16,046,919 $ 7,347,919 $ 8,699,000 $
2015-2016 16,844,836 $ 8,618,964 $ 8,225,872 $
2016-2017 17,921,573 $ 9,030,925 $ 8,890,648 $
2017-2018 18,759,416 $ 8,488,814 $ 10,270,602 $
2018-2019 19,615,138 $ 8,863,000 $ 10,752,138 $
2019-2020 20,457,913 $ 10,622,400 $ 9,835,513 $
2020-2021 21,276,168 $ 11,206,800 $ 10,069,368 $
2021-2022 19,643,130 $ 12,094,600 $ 7,548,530 $
2022-2023 21,155,763 $ 14,177,600 $ 6,978,163 $
2023-2024 21,962,508 $ 14,777,100 $ 7,185,408 $
2024-2025 22,821,272 $ 14,856,700 $ 7,964,572 $
2025-2026 24,443,995 $ 15,446,050 $ 8,997,945 $
2025-2027 25,618,057 $ 16,723,450 $ 8,894,607 $
Exhibit A
Appropriation Limit
The appropriation limitations imposed by Proposition 4 and 111 created restrictions on the amount of revenue that can be budgeted for expenditures in any fiscal year. Not all revenues are restricted by the limit, only those which are referred to as "proceeds of taxes." The purpose of the law is to limit government spendng by putting a cap on the total proceeds of taxes that may be appropriated each year. This limit is increased annually through a formula that takes into consideration changes in population each year. This limit is increased annually through a formula that takes into consideration changes in population (City or County, whichever is higher) and an economic factor (California per capita income). The City of Carpinteria is not constrained in the current budget by these limits.

Fiscal Year Appropriations Limit

Page 326 of 403 ends

RESOLUTION NO. 6477

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF CARPINTERIA

ESTABLISHING THE APPROPRIATION LIMIT

FOR THE CITY OF CARPINTERIA
STREET LIGHTING DISTRICT NO. 1
FOR FISCAL YEAR 2026/27
WHEREAS, Article XIIIB of the California Constitution (Proposition 4) requires local agencies to annually establish appropriation limits on appropriation items subject to limitation; and
WHEREAS, Section 7900 et. seq. of the California Government Code provides implementing instructions to Article XIIIB; and
WHEREAS, the California Department of Finance has provided Uniform Guidelines to further clarify the intent of Article XIIIB; and WHEREAS, as a part of the powers and duties established at Chapter

2.08.110(G)(H), the City Manager has arranged for the calculation of the Fiscal Year 2026/27 Appropriation Limit for the City of Carpinteria Street Lighting District No.1 to be made consistent with state law and guidelines and included in the annual Budget.

NOW, THEREFORE, BE IT RESOLVED as follows:

SECTION 1. The above recitals are true and correct.

SECTION 2. That the final appropriation limit for appropriations subject to limitation for the City of Carpinteria Street Lighting District No.1 for FY 2026/27 is hereby set at $905,208 in accordance with the calculations set forth and attached hereto as Exhibit "A".

SECTION 4. That upon the adoption of this resolution, any interested person may challenge said appropriation limit for a period of 45 days from this date in accordance with State law.

Page 327 of 403 ends

Resolution No. 6477

Page 2 ends

PASSED, APPROVED AND ADOPTED on June 8, 2026 by the following vote:

AYES: COUNCILMEMBER(S):

NOES: COUNCILMEMBER(S):

ABSENT: COUNCILMEMBER(S):

Page 328 of 403 ends

Calculation of Limitation
Appropriation limit for fiscal year ended June 30, 2026: 863,723 $ Adjustment Factors: % Ratio
Population Factor (County) 0.9986
Economic Factor (Per Capita) 1.0495
Population Factor x Economic Ratio (per capita personal income) 1.0480 Appropriation limit for fiscal year ended June 30, 2027: 905,208 $ Subject to Limit Difference
2006-2007 467,654 $ 171,906 $ 295,748 $
2007-2008 491,229 $ 186,406 $ 304,823 $
2008-2009 517,968 $ 203,300 $ 314,668 $
2009-2010 527,538 $ 268,000 $ 259,538 $
2010-2011 519,846 $ 266,124 $ 253,722 $
2011-2012 510,599 $ 266,124 $ 244,475 $
2012-2013 532,232 $ 268,785 $ 263,447 $
2013-2014 563,455 $ 263,802 $ 299,653 $
2014-2015 576,269 $ 277,334 $ 298,935 $
2015-2016 596,907 $ 288,267 $ 308,640 $
2016-2017 635,062 $ 288,267 $ 346,795 $
2017-2018 664,751 $ 296,443 $ 368,308 $
2018-2019 695,074 $ 187,600 $ 507,474 $
2019-2020 722,875 $ 190,500 $ 532,375 $
2020-2021 751,788 $ 192,000 $ 559,788 $
2021-2022 694,085 $ 201,000 $ 493,085 $
2022-2023 747,534 $ 225,500 $ 522,034 $
2023-2024 776,040 $ 227,650 $ 548,390 $
2024-2025 806,384 $ 234,450 $ 571,934 $
2025-2026 863,723 $ 267,450 $ 596,273 $
2026-2027 905,208 $ 273,300 $ 631,908 $
Exhibit A
Appropriation Limit
The appropriation limitations imposed by Proposition 4 and 111 created restrictions on the amount of revenue that can be budgeted for expenditures in any fiscal year. Not all revenues are restricted by the limit, only those which are referred to as "proceeds of taxes." The purpose of the law is to limit government spending by putting a cap on the total proceeds of taxes that may be appropriated each year. This limit is increased annually through a formula that takes into consideration changes in population each year. This limit is increased annually through a formula that takes into consideration changes in population (City or County, whichever is higher) and an economic factor (California per capita income). The Carpinteria Street Lighting District is not constrained in the current budget by these limits.

Fiscal Year Appropriations Limit

Page 329 of 403 ends

RESOLUTION NO. 6478

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF

CARPINTERIA APPROVING AND ADOPTING A NEW

CLASSIFICATION AND COMPENSATION SCHEDULE FOR

MANAGEMENT AND MISCELLANEOUS PERSONNEL
WHEREAS, the City of Carpinteria City Council recognizes that the salary structure for Management and Miscellaneous Personnel is separate from classified employees covered under the Memorandum of Understanding between the City of Carpinteria and the Service Employees International Union (SEIU) Local 620; and WHEREAS, the positions listed in the Class and Compensation Schedule for Management and Miscellaneous Personnel include the full-time positions proposed in the FY 2026/27 budget; and
WHEREAS, for consistency with SEIU-represented employees, the month of March and the Los Angeles-Long Beach-Anaheim area for Urban Wage Earners and Clerical Workers (CPI-W) are referenced to determine CPI; and WHEREAS, the CPI for the period of March 2025 through March 2026 was 3.6%, and the Class and Compensation Schedule for Management and Miscellaneous Personnel shall be adjusted accordingly effective July 1, 2026; and WHEREAS, the revised Class and Compensation Schedule for Management and Miscellaneous Personnel includes title revisions to the Program Manager and Aquatics Superintendent classifications to better reflect organizational roles and operational responsibilities, and incorporates previously established classification series into the Authorized Positions List to support flexible staffing, employee development, career progression, and succession planning; and
WHEREAS, in order to maintain a competitive compensation package, it is the desire of the City Council to amend the Class and Compensation Schedule for Management and Miscellaneous Personnel.

NOW, THEREFORE, BE IT RESOLVED as follows:

SECTION 1. The above recitals are true and correct.

SECTION 2. The revised Class and Compensation Schedule for Management and Miscellaneous Personnel, attached hereto as Exhibit A, effective July 1, 2026, is hereby approved, and the City Manager is authorized to implement the changes.

Page 330 of 403 ends

Resolution No. 6478

Page 2 ends

PASSED, APPROVED AND ADOPTED on June 8, 2026, by the following vote:

AYES: COUNCILMEMBER(S):

NOES: COUNCILMEMBER(S):

ABSENT: COUNCILMEMBER(S):

ABSTAIN: COUNCILMEMBER(S):
________________________
Mayor, City of Carpinteria
ATTEST:
______________________________
Brian C. Barrett, MMC, CPMC
City Clerk, City of Carpinteria
I hereby certify that the foregoing resolution was adopted at a regular meeting of the City Council of the City of Carpinteria held on June 8, 2026. ______________________________
Brian C. Barrett, MMC, CPMC
City Clerk, City of Carpinteria
APPROVED AS TO FORM:
__________________________________
Jena Shoaf Acos, on behalf of Brownstein
Hyatt Farber Schreck, LLP acting as
City Attorney of the City of Carpinteria

Page 331 of 403 ends

Grade FLSA Position Pay Type Minimum Control Point Maximum 100 Hourly $ 83.74 $ 99.45 $ 115.15
Bi-weekly $ 6,699.51 $ 7,955.66 $ 9,211.82
Monthly $ 14,515.60 $ 17,237.27 $ 19,958.95
Annual $ 174,187.18 $ 206,847.27 $ 239,507.37
99 Hourly $ 79.76 $ 94.71 $ 109.66
Bi-weekly $ 6,380.48 $ 7,576.82 $ 8,773.16
Monthly $ 13,824.38 $ 16,416.45 $ 19,008.52
Annual $ 165,892.55 $ 196,997.40 $ 228,102.26
98 Hourly $ 75.96 $ 90.20 $ 104.44
Bi-weekly $ 6,076.65 $ 7,216.02 $ 8,355.39
Monthly $ 13,166.08 $ 15,634.71 $ 18,103.35
Annual $ 157,992.91 $ 187,616.58 $ 217,240.24
97 Hourly $ 72.34 $ 85.91 $ 99.47
Bi-weekly $ 5,787.29 $ 6,872.40 $ 7,957.52
Monthly $ 12,539.12 $ 14,890.20 $ 17,241.29
Annual $ 150,469.43 $ 178,682.45 $ 206,895.47
96 EM, E Assistant City Manager Hourly $ 68.90 $ 81.81 $ 94.73 EM, E Administrative Services Director Bi-weekly $ 5,511.70 $ 6,545.14 $ 7,578.59 EM, E Community Development Director Monthly $ 11,942.02 $ 14,181.15 $ 16,420.28 EM, E Parks, Recreation, and Community Services Director Annual $ 143,304.22 $ 170,173.76 $ 197,043.31 EM, E Public Works Director
95 Hourly $ 65.62 $ 77.92 $ 90.22
Bi-weekly $ 5,249.24 $ 6,233.47 $ 7,217.70
Monthly $ 11,373.35 $ 13,505.85 $ 15,638.36
Annual $ 136,480.21 $ 162,070.25 $ 187,660.29
94 Hourly $ 62.49 $ 74.21 $ 85.93
Bi-weekly $ 4,999.28 $ 5,936.64 $ 6,874.00
Monthly $ 10,831.76 $ 12,862.72 $ 14,893.67
Annual $ 129,981.15 $ 154,352.62 $ 178,724.09
93 Hourly $ 59.52 $ 70.67 $ 81.83
Bi-weekly $ 4,761.21 $ 5,653.94 $ 6,546.67
Monthly $ 10,315.96 $ 12,250.21 $ 14,184.45
Annual $ 123,791.58 $ 147,002.50 $ 170,213.42
92 MM, E Civil Engineer Hourly $ 56.68 $ 67.31 $ 77.94
Bi-weekly $ 4,534.49 $ 5,384.71 $ 6,234.92
Monthly $ 9,824.73 $ 11,666.86 $ 13,509.00
Annual $ 117,896.74 $ 140,002.38 $ 162,108.02
91 MM, E Finance Manager Hourly $ 53.98 $ 64.10 $ 74.23 Bi-weekly $ 4,318.56 $ 5,128.29 $ 5,938.02
Monthly $ 9,356.88 $ 11,111.30 $ 12,865.72
Annual $ 112,282.61 $ 133,335.60 $ 154,388.59
90 MM, E Principal Planner Hourly $ 51.41 $ 61.05 $ 70.69 Bi-weekly $ 4,112.92 $ 4,884.09 $ 5,655.26
Monthly $ 8,911.32 $ 10,582.19 $ 12,253.06
Annual $ 106,935.82 $ 126,986.28 $ 147,036.75
89 Hourly $ 48.96 $ 58.14 $ 67.32
Bi-weekly $ 3,917.06 $ 4,651.51 $ 5,385.96
Monthly $ 8,486.97 $ 10,078.28 $ 11,669.58
Annual $ 101,843.64 $ 120,939.32 $ 140,035.00
88 MM, E City Clerk Hourly $ 46.63 $ 55.38 $ 64.12
MM, E City Librarian Bi-weekly $ 3,730.54 $ 4,430.01 $ 5,129.49 MM, E Human Resources/Risk Manager Monthly $ 8,082.83 $ 9,598.36 $ 11,113.89 Annual $ 96,993.94 $ 115,180.30 $ 133,366.67
87 Hourly $ 44.41 $ 52.74 $ 61.07
Bi-weekly $ 3,552.89 $ 4,219.06 $ 4,885.23
Monthly $ 7,697.93 $ 9,141.29 $ 10,584.66
Annual $ 92,375.18 $ 109,695.53 $ 127,015.87
Exhibit A to Resolution No. 6478
City of Carpinteria
Management and Miscellaneous Personnel
Classification and Compensation Information
Salary Schedule Effective July 1, 2026
FY 2026/27

Page 332 of 403 ends

City of Carpinteria
Management and Miscellaneous Personnel
Classification and Compensation Information
Salary Schedule Effective July 1, 2026
FY 2026/27
86 MM, E Chief Building Inspector/Plans Examiner Hourly $ 42.30 $ 50.23 $ 58.16 MM, E Environmental Program Manager Bi-weekly $ 3,383.71 $ 4,018.15 $ 4,652.60 M, E Public Works Manager Monthly $ 7,331.36 $ 8,705.99 $ 10,080.62 M, E Senior Accountant/Financial Analyst Annual $ 87,976.36 $ 104,471.93 $ 120,967.50 M, E Senior Management Analyst
M, E Senior Planner
85 M, E Public Information Officer and Emergency Preparedness Program Manager Hourly $ 40.28 $ 47.84 $ 55.39 Recreation Program Manager Bi-weekly $ 3,222.58 $ 3,826.81 $ 4,431.04 Monthly $ 6,982.25 $ 8,291.42 $ 9,600.60
Annual $ 83,787.01 $ 99,497.08 $ 115,207.14
84 M, E Accountant/Financial Analyst II Hourly $ 38.36 $ 45.56 $ 52.75 NE Associate Planner Bi-weekly $ 3,069.12 $ 3,644.58 $ 4,220.04 NE Associate Engineer Monthly $ 6,649.76 $ 7,896.59 $ 9,143.42 M, E Management Analyst II Annual $ 79,797.15 $ 94,759.12 $ 109,721.09 M, E Parks & Facilities Maintenance Supervisor
M, E Public Works Supervisor
83 M, E Aquatics Supervisor Hourly $ 36.54 $ 43.39 $ 50.24 M, E Code Compliance Supervisor Bi-weekly $ 2,922.97 $ 3,471.03 $ 4,019.09 M, E Community Engagement Library Specialist Monthly $ 6,333.11 $ 7,520.57 $ 8,708.02 Annual $ 75,997.29 $ 90,246.78 $ 104,496.27
82 M, E Accountant/Financial Analyst I Hourly $ 34.80 $ 41.32 $ 47.85 NE Assistant Engineer Bi-weekly $ 2,783.78 $ 3,305.74 $ 3,827.70 NE Assistant Planner Monthly $ 6,031.53 $ 7,162.44 $ 8,293.35 NE Environmental Program Coordinator Annual $ 72,378.37 $ 85,949.31 $ 99,520.26 NE Executive Assistant/Deputy City Clerk
M, E Management Analyst I
81 Hourly $ 33.14 $ 39.35 $ 45.57
Bi-weekly $ 2,651.22 $ 3,148.33 $ 3,645.43
Monthly $ 5,744.32 $ 6,821.37 $ 7,898.43
Annual $ 68,931.78 $ 81,856.49 $ 94,781.20
80 NE Accounting Technician Hourly $ 31.56 $ 37.48 $ 43.40 NE Code Compliance Officer II Bi-weekly $ 2,524.97 $ 2,998.41 $ 3,471.84 NE Engineering Technician Monthly $ 5,470.78 $ 6,496.55 $ 7,522.32 NE Envirornmental Program Specialist Annual $ 65,649.32 $ 77,958.56 $ 90,267.81 NE Human Resources Technician
NE Lead Aquatics Coordinator
NE Planning Technician
79 Hourly $ 30.06 $ 35.70 $ 41.33
Bi-weekly $ 2,404.74 $ 2,855.62 $ 3,306.51
Monthly $ 5,210.26 $ 6,187.19 $ 7,164.11
Annual $ 62,523.16 $ 74,246.25 $ 85,969.34
78 NE Aquatics Program Coordinator Hourly $ 28.63 $ 34.00 $ 39.36 NE Accounting Specialist Bi-weekly $ 2,290.23 $ 2,719.64 $ 3,149.06 NE Senior Services Coordinator Monthly $ 4,962.16 $ 5,892.56 $ 6,822.96 NE Human Resources Assistant Annual $ 59,545.86 $ 70,710.71 $ 81,875.56 77 NE Management Assistant Hourly $ 27.26 $ 32.38 $ 37.49 Bi-weekly $ 2,181.17 $ 2,590.14 $ 2,999.10
Monthly $ 4,725.86 $ 5,611.96 $ 6,498.06
Annual $ 56,710.35 $ 67,343.54 $ 77,976.73
76 NE Code Compliance Officer I Hourly $ 25.97 $ 30.83 $ 35.70 Bi-weekly $ 2,077.30 $ 2,466.80 $ 2,856.29
Monthly $ 4,500.82 $ 5,344.73 $ 6,188.63
Annual $ 54,009.85 $ 64,136.70 $ 74,263.55
75 Hourly $ 24.73 $ 29.37 $ 34.00
Bi-weekly $ 1,978.38 $ 2,349.33 $ 2,720.28
Monthly $ 4,286.50 $ 5,090.21 $ 5,893.93
Annual $ 51,437.96 $ 61,082.57 $ 70,727.19
EM -Executive Management
MM - Mid-Management
M - Management
E - Exempt
NE - Non-Exempt

Page 333 of 403 ends

RESOLUTION NO. 6479

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF

CARPINTERIA APPROVING AND ADOPTING A NEW

CLASSIFICATION AND COMPENSATION SCHEDULE FOR SERVICE
EMPLOYEES INTERNATIONAL UNION (SEIU) LOCAL 620,

REPRESENTING EMPLOYEES IN THE GENERAL SERVICE, PUBLIC

WORKS AND PARKS, RECREATION, AND PUBLIC FACILITIES

BARGAIN UNIT
WHEREAS, the City of Carpinteria City Council recognizes that the salary structure for the SEIU bargaining unit is separate from the Management Personnel and Miscellaneous Unrepresented Personnel covered under separate City of Carpinteria Conditions of Employment; and
WHEREAS, the positions listed in the Class and Compensation Schedule for SEIU Represented Employees include the full-time positions proposed in the FY 2026/27 budget; and
WHEREAS, on January 23, 2023, the City Council adopted Resolution No. 6190 approving SEIU Memorandum of Understanding for a five-year period beginning July 1, 2022 and ending June 30, 2027; and
WHEREAS, Section 23.H Base Wage Adjustment of the SEIU MOU states that employees shall have a cost-of-living adjustment based on the Los Angeles-Long Beach-Anaheim area for Urban Wage Earners and Clerical Workers Consumer Price Index (CPI), with a minimum increase of 2.5% and a maximum increase of 5%; and WHEREAS, the CPI for the period of March 2025 through March 2026 was 3.6%, and the Class and Compensation Schedule for SEIU represented employees shall be adjusted accordingly effective July 1, 2026; and
WHEREAS, in order to maintain a competitive compensation package, it is the desire of the City Council to amend the Class and Compensation Schedule for SEIU Represented Employees.

NOW, THEREFORE, BE IT RESOLVED as follows:

SECTION 1. The above recitals are true and correct.

SECTION 2. The revised Class and Compensation Schedule for SEIU Personnel, attached hereto as Exhibit A, effective July 1, 2026, is hereby approved, and the City Manager is authorized to implement the changes.

Page 334 of 403 ends

Resolution No. 6479

Page 2 ends

PASSED, APPROVED AND ADOPTED on June 8, 2026, by the following vote:

AYES: COUNCILMEMBER(S):

NOES: COUNCILMEMBER(S):

ABSENT: COUNCILMEMBER(S):

ABSTAIN: COUNCILMEMBER(S):
________________________
Mayor, City of Carpinteria
ATTEST:
______________________________
Brian C. Barrett, MMC, CPMC
City Clerk, City of Carpinteria
I hereby certify that the foregoing resolution was adopted at a regular meeting of the City Council of the City of Carpinteria held on June 8, 2026. ______________________________
Brian C. Barrett, MMC, CPMC
City Clerk, City of Carpinteria
APPROVED AS TO FORM:
__________________________________
Jena Shoaf Acos, on behalf of Brownstein
Hyatt Farber Schreck, LLP acting as
City Attorney of the City of Carpinteria

Page 335 of 403 ends

Grade FLSA Position Pay Type A B C D E
114 NE Administrative Assistant II Hourly $ 33.37 $ 35.04 $ 36.79 $ 38.63 $ 40.56 Bi-weekly $ 2,669.76 $ 2,803.25 $ 2,943.41 $ 3,090.58 $ 3,245.11 Monthly $ 5,784.48 $ 6,073.70 $ 6,377.39 $ 6,696.26 $ 7,031.07 Annual $ 69,413.75 $ 72,884.44 $ 76,528.66 $ 80,355.09 $ 84,372.85 113 NE Lead Maintenance Worker Hourly $ 32.56 $ 34.19 $ 35.90 $ 37.69 $ 39.57 NE Sr. Parks/Facilities Maintenance Technician Bi-weekly $ 2,604.64 $ 2,734.88 $ 2,871.62 $ 3,015.20 $ 3,165.96 Monthly $ 5,643.39 $ 5,925.56 $ 6,221.84 $ 6,532.93 $ 6,859.58 Annual $ 67,720.73 $ 71,106.77 $ 74,662.11 $ 78,395.21 $ 82,314.98 112 Hourly $ 31.76 $ 33.35 $ 35.02 $ 36.77 $ 38.61
Bi-weekly $ 2,541.12 $ 2,668.17 $ 2,801.58 $ 2,941.66 $ 3,088.74 Monthly $ 5,505.75 $ 5,781.04 $ 6,070.09 $ 6,373.59 $ 6,692.27 Annual $ 66,069.01 $ 69,372.46 $ 72,841.08 $ 76,483.14 $ 80,307.29 111 Hourly $ 30.99 $ 32.54 $ 34.17 $ 35.87 $ 37.67
Bi-weekly $ 2,479.14 $ 2,603.09 $ 2,733.25 $ 2,869.91 $ 3,013.41 Monthly $ 5,371.46 $ 5,640.04 $ 5,922.04 $ 6,218.14 $ 6,529.05 Annual $ 64,457.57 $ 67,680.45 $ 71,064.47 $ 74,617.69 $ 78,348.58 110 NE Maintenance Worker II Hourly $ 30.23 $ 31.75 $ 33.33 $ 35.00 $ 36.75 Bi-weekly $ 2,418.67 $ 2,539.60 $ 2,666.58 $ 2,799.91 $ 2,939.91 Monthly $ 5,240.45 $ 5,502.48 $ 5,777.60 $ 6,066.48 $ 6,369.80 Annual $ 62,885.43 $ 66,029.71 $ 69,331.19 $ 72,797.75 $ 76,437.64 109 Hourly $ 29.50 $ 30.97 $ 32.52 $ 34.15 $ 35.85
Bi-weekly $ 2,359.68 $ 2,477.66 $ 2,601.55 $ 2,731.62 $ 2,868.20 Monthly $ 5,112.64 $ 5,368.27 $ 5,636.68 $ 5,918.52 $ 6,214.44 Annual $ 61,351.64 $ 64,419.22 $ 67,640.19 $ 71,022.19 $ 74,573.30 108 NE Adminsistrative Assistant I Hourly $ 28.78 $ 30.22 $ 31.73 $ 33.31 $ 34.98 Bi-weekly $ 2,302.13 $ 2,417.23 $ 2,538.09 $ 2,665.00 $ 2,798.25 Monthly $ 4,987.94 $ 5,237.34 $ 5,499.20 $ 5,774.16 $ 6,062.87 Annual $ 59,855.26 $ 62,848.02 $ 65,990.43 $ 69,289.95 $ 72,754.44 107 Hourly $ 28.07 $ 29.48 $ 30.95 $ 32.50 $ 34.12
Bi-weekly $ 2,245.98 $ 2,358.27 $ 2,476.19 $ 2,600.00 $ 2,730.00 Monthly $ 4,866.28 $ 5,109.60 $ 5,365.08 $ 5,633.33 $ 5,915.00 Annual $ 58,395.38 $ 61,315.15 $ 64,380.90 $ 67,599.95 $ 70,979.94 106 Hourly $ 27.39 $ 28.76 $ 30.20 $ 31.71 $ 33.29
Bi-weekly $ 2,191.20 $ 2,300.76 $ 2,415.79 $ 2,536.58 $ 2,663.41 Monthly $ 4,747.59 $ 4,984.97 $ 5,234.22 $ 5,495.93 $ 5,770.73 Annual $ 56,971.10 $ 59,819.65 $ 62,810.64 $ 65,951.17 $ 69,248.73 105 Hourly $ 26.72 $ 28.06 $ 29.46 $ 30.93 $ 32.48
Bi-weekly $ 2,137.75 $ 2,244.64 $ 2,356.87 $ 2,474.72 $ 2,598.45 Monthly $ 4,631.80 $ 4,863.39 $ 5,106.56 $ 5,361.88 $ 5,629.98 Annual $ 55,581.56 $ 58,360.64 $ 61,278.67 $ 64,342.60 $ 67,559.73 104 NE Maintenance Worker I Hourly $ 26.07 $ 27.37 $ 28.74 $ 30.18 $ 31.69 Bi-weekly $ 2,085.61 $ 2,189.89 $ 2,299.39 $ 2,414.36 $ 2,535.07 Monthly $ 4,518.83 $ 4,744.77 $ 4,982.01 $ 5,231.11 $ 5,492.66 Annual $ 54,225.91 $ 56,937.21 $ 59,784.07 $ 62,773.27 $ 65,911.94 103 Hourly $ 25.43 $ 26.71 $ 28.04 $ 29.44 $ 30.92
Bi-weekly $ 2,034.74 $ 2,136.48 $ 2,243.30 $ 2,355.47 $ 2,473.24 Monthly $ 4,408.61 $ 4,629.04 $ 4,860.49 $ 5,103.52 $ 5,358.69 Annual $ 52,903.33 $ 55,548.50 $ 58,325.92 $ 61,242.22 $ 64,304.33 102 NE Office Assistant II Hourly $ 24.81 $ 26.05 $ 27.36 $ 28.73 $ 30.16 Bi-weekly $ 1,985.12 $ 2,084.37 $ 2,188.59 $ 2,298.02 $ 2,412.92 Monthly $ 4,301.08 $ 4,516.14 $ 4,741.94 $ 4,979.04 $ 5,227.99 Annual $ 51,613.00 $ 54,193.65 $ 56,903.34 $ 59,748.50 $ 62,735.93 101 Hourly $ 24.21 $ 25.42 $ 26.69 $ 28.02 $ 29.43
Bi-weekly $ 1,936.70 $ 2,033.53 $ 2,135.21 $ 2,241.97 $ 2,354.07 Monthly $ 4,196.18 $ 4,405.99 $ 4,626.29 $ 4,857.60 $ 5,100.48 Annual $ 50,354.15 $ 52,871.86 $ 55,515.45 $ 58,291.22 $ 61,205.78 100 Hourly $ 23.62 $ 24.80 $ 26.04 $ 27.34 $ 28.71
Bi-weekly $ 1,889.46 $ 1,983.93 $ 2,083.13 $ 2,187.29 $ 2,296.65 Monthly $ 4,093.83 $ 4,298.53 $ 4,513.45 $ 4,739.12 $ 4,976.08 Annual $ 49,126.00 $ 51,582.30 $ 54,161.42 $ 56,869.49 $ 59,712.96 99 Hourly $ 23.04 $ 24.19 $ 25.40 $ 26.67 $ 28.01
Bi-weekly $ 1,843.38 $ 1,935.55 $ 2,032.32 $ 2,133.94 $ 2,240.64 Monthly $ 3,993.98 $ 4,193.68 $ 4,403.37 $ 4,623.54 $ 4,854.71 Annual $ 47,927.80 $ 50,324.20 $ 52,840.40 $ 55,482.43 $ 58,256.55 98 NE Office Assistant I Hourly $ 22.48 $ 23.60 $ 24.78 $ 26.02 $ 27.32 Bi-weekly $ 1,798.42 $ 1,888.34 $ 1,982.75 $ 2,081.89 $ 2,185.99 Monthly $ 3,896.57 $ 4,091.40 $ 4,295.97 $ 4,510.77 $ 4,736.30 Annual $ 46,758.83 $ 49,096.78 $ 51,551.61 $ 54,129.20 $ 56,835.66 NE - Non-Exempt
FY 2026/27
Exhibit A to Resolution No. 6479
City of Carpinteria

SEIU REPRESENTED EMPLOYEES
Classification and Compensation Information
Salary Schedule Effective July 1, 2026

Page 336 of 403 ends

RESOLUTION NO. 6480

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF

CARPINTERIA APPROVING AND ADOPTING THE REVISIONS TO

THE COMPENSATION SCHEDULE FOR PART-TIME, TEMPORARY,

AND SEASONAL HOURLY-RATED EMPLOYEES
WHEREAS, the City of Carpinteria employs hourly rated part-time, temporary, and seasonal employees limited to working less than 999 hours per fiscal year; and WHEREAS, rates of pay and conditions of employment for hourly rated employees are not subject to, nor do they have employment rights of the personnel system as described in the City of Carpinteria Personnel System Rules and Regulations and the Employer-Employee Relations Policy for regular employees; and
WHEREAS, a uniform basis for recognizing compensation levels for this category of employee is essential to the effective and efficient operation of the City; and
WHEREAS, the Compensation Schedule for Part-time, Temporary, and Seasonal Hourly-Rated Employees has been revised to include classification updates for Fiscal Year 2026/27; and
WHEREAS, the revisions include an adjustment to the Beach Lifeguard I salary grade and the removal of the Literacy Coordinator I/II/III classifications from the part-time salary schedule; and
WHEREAS, the positions listed in the Compensation Schedule for Part-time, Temporary, and Seasonal Hourly-Rated Employees include positions proposed in the FY 2026/27 budget; and
NOW, THEREFORE, BE IT RESOLVED as follows:

Section 1. The above recitals are true and correct.

Section 2. The hourly compensation schedule, Exhibit A, is hereby approved and authorizes the City Manager to implement the changes to be effective July 1, 2026.

PASSED, APPROVED AND ADOPTED on June 8, 2026, by the following vote:

AYES: COUNCILMEMBER(S):

NOES: COUNCILMEMBER(S):

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Resolution No. 6480

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ABSENT: COUNCILMEMBER(S):

ABSTAIN: COUNCILMEMBER(S):
________________________
Mayor, City of Carpinteria
ATTEST:
______________________________
Brian C. Barrett, MMC, CPMC
City Clerk, City of Carpinteria
I hereby certify that the foregoing resolution was adopted at a regular meeting of the City Council of the City of Carpinteria held on June 8, 2026. ______________________________
Brian C. Barrett, MMC, CPMC
City Clerk, City of Carpinteria
APPROVED AS TO FORM:
__________________________________
Jena Shoaf Acos, on behalf of Brownstein
Hyatt Farber Schreck, LLP acting as
City Attorney of the City of Carpinteria

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Grade FLSA Position
Pay
Type A
624 NE
Crossing Guards I
Maintenance Worker I
Parks & Facilities Attendant I Hourly $19.1442
625 NE Management Intern I Hourly $20.1014
626 NE
Aqua Instructor/Coach I
Crossing Guards II
Parks & Facilities Attendant II
Pool Lifeguard I
Maintenance Worker II
Recreation Leader I Hourly $21.1065
627 NE Management Intern II Hourly $22.1618
628 NE
Aqua Instructor/Coach II
Beach Lifeguard I
Maintenance Worker III
Parks & Facilities Attendant III
Pool Lifeguard II
Recreation Leader II Hourly $23.2699
629 NE
Beach Lifeguard II
Community Garden Coordinator I
Lifeguard Program Coordinator I
Management Intern III Hourly $24.4334
630 NE
Aqua Instructor/Coach III
Pool Lifeguard III
Recreation Leader III Hourly $25.6551
631 NE
Beach Lifeguard III
Community Garden Coordinator II
Library Technician I
Lifeguard Program Coordinator II Hourly $26.9378
632 NE Hourly $28.2847
633 NE
Community Garden Coordinator III
Library Technician II
Lifeguard Program Coordinator III Hourly $29.6990
634 NE Hourly $31.1839
635 NE Library Technician III Hourly $32.7431
NE - Non-Exempt
Exhibit A to Resolution No. 6480
City of Carpinteria

PART-TIME, TEMPORARY, AND SEASONAL EMPLOYEES
Classification and Compensation Information
Salary Schedule Effective July 1, 2026
FY 2026/27

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ATTACHMENT E
Capital Improvement Program (CIP)

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Capital Improvements Program
Fiscal Year 2025/26 – 2026/27

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Engineer Estimate: $7,063,000 Category: Critical Infrastructure Phase: Construction Useful Life: 20 yr Type: Roadway FY Priority Level:

Priority Criteria Met: 1) Strategic Alignment 2) Deferred Maintenance 3) Community Benefit

CIP Code: ST-59 & ST-64 Public Works Code: 15133 & 15134 Finance Number: ST-23-001 Project Name: 2023 Pavement Rehabilitation Project
Description:

The general scope of work includes pavement rehabilitation, pedestrian facility upgrades (e.g. curb ramps and sidewalks) as needed for compliance with the Americans with Disabilities Act (ADA), and drainage improvements. The objective of this project is to rehabilitate pavement using technologies and material recycling techniques that lower greenhouse gas emissions and reduce the cost of pavement maintenance through material choice and construction methods and to provide for ADA accessibility upgrades.

Justification/Priority Evaluation:

Consistent with roadway infrastructure management best practices, pavement rehabilitation is warranted when streets reach poor or failed condition. Streets proposed under this project have been identified through the City's Pavement Management System as having exceeded their useful service life, warranting rehabilitation. The project will also include pedestrian facility upgrades to bring facilities into compliance with ADA standards.

The project aligns with Strategic Goal #3 (Enhance Quality of Life for Residents), Priority A:

Maintain and improve high-priority public infrastructure, and directly addresses deferred maintenance obligations. Completion of this project will deliver long-term community benefits through safer, smoother roadways and improved pedestrian accessibility.

Proposed Streets:

Calle Rey Mar (from Arbol Verde Street to End)
Concha Loma Drive (from Arbol Verde Street to Calle Ocho) Holly Avenue (from Sawyer Avenue to Carpinteria Avenue) Linden Avenue (from Railroad Tracks to South End)
Malibu Drive (from Linden Avenue to West End)
Sawyer Avenue (from Linden Avenue to Holly Avenue)
Vallecito Court (from Vallecito Place to West End)
Vallecito Road (from Vallecito Place to Via Real)

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Capital Improvements Program
Fiscal Year 2025/26 – 2026/27

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Estimated Cost Per Fiscal Year:

Funding Source Per Fiscal Year:

Funding Sources Prior 2025/26 2026/27 2027/28 2028/29 2029/30 Total RMRA 254,000 58,000 - 600,000 - - 912,000
Street DIF - - - 125,000 - - 125,000
Measure A 51,000 - - 822,000 - - 873,000
TBD - - - 5,945,000 - - 5,945,000
Total 305,000 58,000 - 6,670,000 - - 7,063,000
Expenditures Prior 2025/26 2026/27 2027/28 2028/29 2029/30 Total Admin - - - - - - -
Land Acquisition - - - - - - -
Permits & Fees - - - - - - -
Environmental - - - - - - -
Right-of-Way - - - - - - -
Design 305,000 58,000 - - - - 363,000
Project Mgmt. - - - 350,000 - - 350,000
Construction - - - 5,520,000 - - 5,520,000
Contingency - - - 830,000 - - 830,000
Total 305,000 58,000 - 6,670,000 - - 7,063,000
CIP Code: ST-59 & ST-64 Public Works Code: 15133 & 15134 Finance Number: ST-23-001 Project Name: 2023 Pavement Maintenance and Rehabilitation Project FY 2026/27 Budget Impact:

None

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Capital Improvements Program
Fiscal Year 2025/26 – 2026/27

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Engineers Estimate: $2,000,000 Category: Critical Infrastructure Phase: Design Useful Life: 25 yr Type: Trail FY Priority Level:

Priority Criteria Met: 1) Strategic Alignment 2) Grant Funds 3) Community Benefit

CIP Code: PR-36 Public Works Code: 15127 Finance Number: PK-26-001 Project Name: Bluffs Three Park Project
Description:

This project involves the development of a new non-motorized trail segment and supporting amenities at the Bluffs Three site. Improvements include construction of a multi-use trail, a small parking area, restroom facilities, an amphitheater for public gatherings and educational programming, and interpretive signage highlighting the area’s natural and cultural resources. The objective of the project is to integrate with the surrounding while providing safe and sustainable public access.

Justification/Priority Evaluation:

The Bluffs Three segment represents a critical gap in the Carpinteria Coastal Vista Trail network.

Completing this segment will establish regional trail connectivity, improve public access to coastal resources, and provide a continuous, accessible experience for pedestrians and cyclists. The project supports active transportation, recreation, and environmental education, while reducing informal trail use that can cause damage to sensitive coastal habitats. Development of this segment directly responds to community goals for expanded recreational access, enhanced mobility, and preservation of natural resources through managed public use.

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Capital Improvements Program
Fiscal Year 2025/26 – 2026/27

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Estimated Cost Per Fiscal Year:

Funding Source Per Fiscal Year:

Funding Sources Prior 2025/26 2026/27 2027/28 2028/29 2029/30 Total Private Grant 30,000 - 175,000 575,000 - - 780.000
TBD - - - 1,220,000 - - 1.220.000
Total 30,000 - 175,000 1,795,000 - - 2.000,000
Expenditures Prior 2025/26 2026/27 2027/28 2028/29 2029/30 Total Admin - - - - - - -
Land Acquisition - - - - - - -
Permits & Fees - - - - - - -
Environmental - - - - - - -
Right-of-Way - - - - - - -
Design 30.000 - 100,000 - - - 130,000
Project Mgmt. - - 25.000 25,000 - - 50,000
Construction - - - 1,600,000 - - 1,600,000
Contingency - - 50,000 170,000 - - 220,000
Total 30,000 - 175,000 1,795,000 - - 2,000,000
CIP Code: PR-36 Public Works Code: 15127 Finance Number: PK-21-002 Project Name: Bluffs Three Trail Project
FY 2026/27 Budget Impact:

Funding for the design phase has been secured. Partial construction funding has been identified; however, a shortfall of approximately $1,220,000 is anticipated in Fiscal Year 2027/28. Staff anticipates that a completed design will position the project competitively for future grant opportunities. Should outside funding not materialize, alternative options will be evaluated prior to construction.

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Capital Improvements Program
Fiscal Year 2025/26 – 2026/27

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Engineers Estimate: $473,550 Category: Critical Infrastructure Phase: Construction Useful Life: 25 yr Type: Trail FY Priority Level: 1
Priority Criteria Met: 1) Strategic Alignment 2) Grant Funds 3) Community Benefit

CIP Code: PR-35 Public Works Code: 15013 Finance Number: PK-20-002 Project Name: Bluffs Two Trail Project
Description:

The general scope of work includes a new trail within a City easement (acquired in December 2018) across 6155 Carpinteria Avenue (APN 001-180-040). The objective of this project is to close a gap in the Carpinteria Coastal Vista Trail
Justification/Priority Evaluation:

The Bluffs Two Trail represents an undeveloped segment of the Carpinteria Coastal Vista Trail. This project will complete the segment, establishing an accessible, continuous trail connection that improves mobility and recreational access for all community members.

The project aligns with Strategic Goal #3 (Enhance Quality of Life for Residents), Priority C: Improve pedestrian, bicycle, and ADA accessibility while enhancing mobility options for all residents. The project has secured $183,000 in grant funding

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Capital Improvements Program
Fiscal Year 2025/26 – 2026/27

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Estimated Cost Per Fiscal Year:

Funding Source Per Fiscal Year:

Funding Sources Prior 2025/26 2026/27 2027/28 2028/29 2029/30 Total Tidelands 84,000 - 184,000 - - - 268,000
State Grant 11,000 - 194,550 - - - 205,550
Total 95,000 - 378,550 - - - 473,550
Expenditures Prior 2025/26 2026/27 2027/28 2028/29 2029/30 Total Admin 1,000 - - - - - 1,000
Land Acquisition - - - - - - -
Permits & Fees - - - - - - -
Environmental 59,000 - - - - - 59,000
Right-of-Way - - - - - - -
Design 22,000 - 66,550 - - - 88,550
Project Mgmt. - - - - - - -
Construction 13,000 - 280,000 - - 193,000
Contingency - - 32,000 - - - 32,000
Total 95,000 - 378,550 - - - 473,550
CIP Code: PR-35 Public Works Code: 15013 Finance Number: PK-20-002 Project Name: Bluffs Two Trail Project
FY 2026/27 Budget Impact:

The project is 50% funded by a California Department of Parks and Recreation Grant. Staff anticipates the project will carry over into Fiscal Year 2026/27; sufficient funding will be carried over from Fiscal Year 2025/26 to complete construction. No additional appropriations are requested.

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Capital Improvements Program
Fiscal Year 2025/26 – 2026/27

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Engineer Estimate: $15,345,600 Category: Critical Infrastructure Phase: Construction Useful Life: 100 yr Type: Bridge FY Priority Level:

Priority Criteria Met: 1) Strategic Alignment 2) Deferred Maintenance 3) Grant Funds 4) Local Funds 5) Community Benefit

CIP Code: HI-07 Public Works Code: 15016 Finance Number: TR-19-002 Project Name: Carpinteria Avenue Bridge Replacement Project Description:

The general scope of work includes removing and replacing Carpinteria Avenue Bridge over Carpinteria Creek, improving roadway approaches and pedestrian and bicycle facilities, relocating utility facilities, and restoring riparian areas. The objective of this project is to replace a structurally deficient bridge.

Justification/Priority Evaluation:

The Carpinteria Avenue Bridge serves as the primary east-west roadway and emergency access route to U.S. 101. In 2012, the California Department of Transportation rated the bridge as structurally deficient and determined it incapable of conveying the 100-year flood event for Carpinteria Creek.

Replacement is necessary to restore structural integrity, ensure emergency access reliability, and bring the crossing into conformance with current flood conveyance standards.

The project aligns with Strategic Goal #3 (Enhance Quality of Life for Residents), Priority A:

Maintain and improve high-priority public infrastructure. The project leverages $13,828,820 in federal grant funding and is a high-priority investment in community safety, mobility, and long-term fiscal responsibility.

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Capital Improvements Program
Fiscal Year 2025/26 – 2026/27

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Estimated Cost Per Fiscal Year:

Funding Source Per Fiscal Year:

Funding Sources Prior 2025/26 2026/27 2027/28 2028/29 2029/30 Total HBR Grant 1,147,000 400,000 5,830,000 5,560,000 - - 12,937,000 Highway DIF 291,000 70,000 569,500 471,000 - - 1,401,500 RMRA - - 175,000 175,000 - - 350,000
Gas Tax - - 59,500 59,500 - - 119,000
Measure A - - 67,500 67,500 - - 135,000
Measure X 16,000 - - - - - 16,000
General Fund - - - 98,500 288,600 - 485,600
Total 1,454,000 470,000 6,701,500 6,431,500 288,600 - 15,345,600 Expenditures Prior 2025/26 2026/27 2027/28 2028/29 2029/30 Total Admin 240,000 - - - - - 240,000
Land Acquisition - - - - - - -
Permits & Fees 3,000 - - - - - 3,000
Environmental - 500 - - - - 500
Right-of-Way 500,000 230,000 - - - - 730,000
Design 496,000 120,000 - - - - 616,000
Project Mgmt. 56,000 29,500 630,000 550,000 - - 1,265,500 Construction 159,000 50,000 5,376,500 5,226,500 - - 10,812,000 Contingency - 40,000 695,000 655,000 288,600 - 1,678,600 Total 1,454,000 470,000 6,701,500 6,431,500 288,600 - 15,345,600 CIP Code: HI-07 Public Works Code: 15016 Finance Number: TR-19-002 Project Name: Carpinteria Avenue Bridge Replacement Project FY 2026/27 Budget Impact:

The project is 88.53% funded through a Federal Highway Bridge Replacement Program grant.

The local match of 11.47% is proposed to be funded through a combination of sources, with the Highway and Bridge Development Impact Fee representing the most significant contribution. While the local match requires funds that could otherwise be directed to alternative projects, staff strongly recommends prioritizing this investment: foregoing the secured grant would increase the City's total project obligation by approximately $13,000,000.

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Capital Improvements Program
Fiscal Year 2025/26 – 2026/27

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Engineers Estimate: $1,189,000 Category: Critical Infrastructure Phase: Construction Useful Life: 50 yr Type: Building FY Priority Level:

Priority Criteria Met: 1) Strategic Alignment 2) Deferred Maintenance 3) Community Benefit

CIP Code: GF-18 Public Works Code: 15055 Finance Number: PW-23-001 Project Name: Carpinteria Community Library Improvements Project Description:

The general scope of work includes building system upgrades. The objective of this project is to upgrade electrical, mechanical, and plumbing systems; and remodeling.

Justification/Priority Evaluation:

The Carpinteria Community Library, as standard with building maintenance, requires updates and retrofits to maintain safe, functional, and modern operations. Identified deficiencies include plumbing, electrical systems, and accessibility for all recreational users.

The Carpinteria Community Library Improvements Project has not yet secured funding for the remaining construction phase. The Public Works Department will continue to evaluate and pursue potential funding opportunities to complete the project. For work completed in Fiscal Year 2025/26, funding sources have been updated to accurately reflect the use of private library donations and a corresponding reduction of $21,000 in General Government Facilities Impact Fees.

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Capital Improvements Program
Fiscal Year 2025/26 – 2026/27

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Estimated Cost Per Fiscal Year:

Funding Source Per Fiscal Year:

Funding Sources Prior 2025/26 2026/27 2027/28 2028/29 2029/30 Total Measure X 39,000 - - - - - 39,000
Gen Fac DIF - 29,000 - - - - 50,000
Revolving Fund - 21,000 - - - - 21,000
TBD - - - 1,100,000 - - 1,100,000
Total 39,000 50,000 - 1,100,000 - - 1,189,000
Expenditures Prior 2025/26 2026/27 2027/28 2028/29 2029/30 Total Admin - - - - - - -
Land Acquisition - - - - - - -
Permits & Fees - - - - - - -
Environmental - - - - - - -
Right-of-Way - - - - - - -
Design 38,000 - - - - - 38,000
Project Mgmt. - - - 80,000 - - 80,000
Construction 1,000 50,000 950,000 - - 1,001,000
Contingency - - - 70,000 - - 70,000
Total 39,000 50,000 1,100,000 - - 1,189,000
CIP Code: GF-18 Public Works Code: 15055 Finance Number: PW-23-001 Project Name: Carpinteria Community Library Improvements Project FY 2026/27 Budget Impact:

For work completed in Fiscal Year 2025/26, funding sources have been updated to accurately reflect the use of private library donations and a corresponding reduction of $21,000 in General Government Facilities Impact Fees.

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Capital Improvements Program
Fiscal Year 2025/26 – 2026/27

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Engineers Estimate: $1,386,000 Category: Critical Infrastructure Phase: Design Useful Life: 50 yr Type: Building FY Priority Level:

Priority Criteria Met: 1) Strategic Alignment 2) Deferred Maintenance 3) Local Funds 4) Community Benefit

CIP Code: PR-23 Public Works Code: 15074 Finance Number: PK-25-001 Project Name: Carpinteria Community Pool Improvements Project Description:

The general scope of work includes building system upgrades and a new small pool. The objective of this project is to upgrade electrical, mechanical, and plumbing systems; remodeling; and provide for an additional pool area for smaller non-swimming lap water activities.

Justification/Priority Evaluation:

The Carpinteria Community Pool requires rehabilitation to maintain safe and functional operations.

A comprehensive needs assessment commissioned by the Parks, Recreation, and Community Services Department identified approximately $1,000,000 in needed improvements, exclusive of design costs.

The pool serves a broad range of community users and functions as an important public recreational resource.

The project aligns with Strategic Goal #3 (Enhance Quality of Life for Residents), Priority B: Enhance existing recreational opportunities. The facility meets deferred maintenance criteria, as key systems have exceeded their optimal useful life. This project ensures continuity of a valued community benefit.

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Capital Improvements Program
Fiscal Year 2025/26 – 2026/27

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Estimated Cost Per Fiscal Year:

Funding Source Per Fiscal Year:

Funding Sources Prior 2025/26 2026/27 2027/28 2028/29 2029/30 Total Aquatic DIF - 59,000 11,000 - - - 70,000
Revolving Fund - 11,000 194,000 106,000 - - 311,000
TBD - - - 1,105,000 - - 1,105,000
Total - 70,000 205,000 1,111,000 - - 1,386,000
Expenditures Prior 2025/26 2026/27 2027/28 2028/29 2029/30 Total Admin - - - - - - -
Land Acquisition - - - - - - -
Permits & Fees - - - - - - -
Environmental - - - - - - -
Right-of-Way - - - - - - -
Design - 70,000 205,000 - - - 275,000
Project Mgmt. - - - 80,000 - - 80,000
Construction - - - 950,000 - - 950,000
Contingency - - - 81,000 - - 81,000
Total - 70,000 205,000 1,111,000 - - 1,386,000
CIP Code: PR-23 Public Works Code: 15074 Finance Number: PK-25-001 Project Name: Carpinteria Community Pool Improvements Project FY 2025/26 Budget Impact:

The design phase is fully funded through a combination of local funds and private donations.

For the construction phase, $106,000 in funding has been secured; however, a shortfall of approximately $1,105,000 is anticipated in Fiscal Year 2027/28. Staff is actively pursuing grant and outside funding opportunities, and anticipates that a completed design will strengthen the City's competitiveness for future awards. Should outside funding not materialize, alternative options will be evaluated prior to construction.

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Capital Improvements Program
Fiscal Year 2025/26 – 2026/27

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Engineer Estimate: $689,500 Category: Critical Infrastructure Phase: Construction Useful Life: 30 yr Type: Pedestrian Safety FY Priority Level:

Priority Criteria Met: 1) Strategic Alignment 2) Grant Funds 3) Local Funds 4) Community Benefit

CIP Code: TC-03 Public Works Code: 15125 Finance Number: TR-21-003 Project Name: Carpinteria High School Area Crosswalk Safety Improvements Project Description:

The general scope of work includes a new high intensity activated crosswalk system in front of Carpinteria High School. The objective of this project is to provide for a countermeasure to vehicular and pedestrian conflicts.

Justification/Priority Evaluation:

This project improves pedestrian crossing conditions in front of Carpinteria High School, which serves approximately 600 students. The improvement was identified in response to recurring pedestrian-vehicle conflicts, with sun glare cited as a contributing hazard factor. Installation of a High-Intensity Activated Crosswalk (HAWK) signal system is recommended to mitigate this condition and improve safety.

The project aligns with Strategic Goal #3 (Enhance Quality of Life for Residents), Priority C:

Improve pedestrian, bicycle, and ADA accessibility while enhancing mobility options for all residents. The project has secured $342,800 in grant funding and proposes use of restricted Development Impact Fees for the local match, resulting in no draw on general discretionary funds

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Capital Improvements Program
Fiscal Year 2025/26 – 2026/27

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Estimated Cost Per Fiscal Year:

Funding Source Per Fiscal Year:

Funding Sources Prior 2025/26 2026/27 2027/28 2028/29 2029/30 Total HSIP Grant - 342,000 - - - - 342,000
Traffic DIF 5,000 229,000 - - - - 234,000
Measure A 113,500 - - - - - 113,500
Total 118,500 571,000 - - - - 689,500
Expenditures Prior 2025/26 2026/27 2027/28 2028/29 2029/30 Total Admin 500 - - - - - 500
Land Acquisition - - - - - - -
Permits & Fees - - - - - - -
Environmental - - - - - - -
Right-of-Way - - - - - - -
Design 118,000 52,000 - - - - 170,000
Project Mgmt. - - - - - - -
Construction - 472,000 - - - 472,000
Contingency - 47,000 - - - - 34,800
Total 118,500 571,000 - - - - 689,500
CIP Code: TC-03 Public Works Code: 15125 Finance Number: TR-21-003 Project Name: Carpinteria High School Area Crosswalk Safety Improvements Project FY 2026/27 Budget Impact:

The project is two-thirds funded by a grant, with the remaining one-third funded by the Traffic Control Facilities Development Impact Fee. Staff anticipates the project will carry over into Fiscal Year 2026/27; sufficient funding will be carried over from Fiscal Year 2025/26 to complete construction. No additional appropriations are requested.

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Capital Improvements Program
Fiscal Year 2025/26 – 2026/27

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Engineers Estimate: $1,859,000 Category: Critical Infrastructure Phase: Design Useful Life: 100 yr Type: Environmental FY Priority Level: 1 Priority Criteria Met: 1) Strategic Alignment 2) Grant Funds 3) Community Benefit

CIP Code: PR-44 Public Works Code: 15119 Finance Number: PK-20-005 Project Name: Dune and Shoreline Management Plan (Carpinteria Living Shoreline Project) Description:

The general scope of work includes preparing and implementing the Dune and Shoreline Management Plan (Carpinteria Living Shoreline Project). The objective of this project is to protect landward resources and critical infrastructure in the beach neighborhood, areas north of Carpinteria Salt Marsh, and Downtown while minimizing beach erosion.

Justification/Priority Evaluation:

The Carpinteria Living Shoreline Project proposes a permanent, nature-based solution to coastal hazards currently managed through a temporary earthen berm that requires seasonal installation and removal. The project will enhance shoreline resilience, reduce long-term maintenance demands, and better protect public infrastructure and adjacent developed areas from coastal flooding.

The project aligns with Strategic Goal #3 (Enhance Quality of Life for Residents), Priority A:

Maintain and improve high-priority public infrastructure. The design phase is 100% grant funded, presenting no financial burden to the City.

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Capital Improvements Program
Fiscal Year 2025/26 – 2026/27

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Estimated Cost Per Fiscal Year:

Funding Source Per Fiscal Year:

Funding Sources Prior 2025/26 2026/27 2027/28 2028/29 2029/30 Total State Grant 239,000 600,000 300,000 650,000 70,000 - 1,859,000 Total 239,000 600,000 300,000 650,5000 70,000 - 1,859,000 Expenditures Prior 2025/26 2026/27 2027/28 2028/29 2029/30 Total Admin 2,000 - - - - - 2,000
Land Acquisition - - - - - - -
Permits & Fees - - 15,000 - - - 15,000
Environmental 42,000 - 60,000 50,000 - - 152,000
Right-of-Way - - 25,000 - - - 25,000
Design 195,000 600,000 100,000 500,000 - - 1,395,000
Project Mgmt. - - 100,000 100,000 70,000 - 270,000
Construction - - - - - - -
Contingency - - - - - - -
Total 239,000 600,000 300,000 650,000 70,000 - 1,859,000 CIP Code: PR-44 Public Works Code: 15119 Finance Number: PK-20-005 Project Name: Dune and Shoreline Management Plan (Carpinteria Living Shoreline Project) FY 2026/27 Budget Impact:

The design phase is fully funded by a California Coastal Conservancy Grant, with no impact on City discretionary funding. Construction phase costs will be determined and evaluated upon completion of design.

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Capital Improvements Program
Fiscal Year 2025/26 – 2026/27

Page 1 of 2 ends

Engineers Estimate: $500,000 Category: Park Phase: Construction Useful Life: 25 yr Type: Playground FY Priority Level: 1 Priority Criteria Met:

CIP Code: Public Works Code: Finance Number: PK-26-003
Project Name: El Carro Park Playground Replacement Project Description:

This project consists of the removal and replacement of outdated and deteriorating playground equipment at El Carro Park. Improvements will include the installation of new, modern play structures, safety surfacing, and associated site amenities designed to meet current safety standards.

The project will also evaluate layout modifications to improve circulation, visibility, and overall user experience. Final design elements, including equipment selection and site configuration, will be developed during the design phase with consideration for community input and accessibility requirements.

Justification/Priority Evaluation:

The existing playground equipment at El Carro Park has reached the end of its recommended useful life and no longer meets current safety, accessibility, or recreational standards. Replacement is necessary to eliminate ongoing maintenance liabilities, reduce potential safety hazards, and provide an inclusive, universally accessible play environment serving children of all ages and abilities.

Investment in this replacement supports community health and well-being, enhances park usability, and ensures compliance with current ADA guidelines and best practices for public recreation facilities.

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Capital Improvements Program
Fiscal Year 2025/26 – 2026/27

Page 2 of 2 ends

Estimated Cost Per Fiscal Year:

Funding Source Per Fiscal Year:

Funding Sources Prior 2025/26 2026/27 2027/28 2028/29 2029/30 Total Grant - - 500,000 - - - 500,000
Total - - 500,000 - - - 500,000
Expenditures Prior 2025/26 2026/27 2027/28 2028/29 2029/30 Total Admin - - - - - - -
Land Acquisition - - - - - - -
Permits & Fees - - - - - - -
Environmental - - - - - - -
Right-of-Way - - - - - - -
Design - - - - - -
Project Mgmt. - - - - - - -
Construction - - 450,000 - - 450,000
Contingency - - 50,000 - - - 50,000
Total - - 500,000 - - - 500,000
CIP Code: Public Works Code: Finance Number: PK-23-003
Project Name: El Carro Park Playground Replacement
FY 2026/27 Budget Impact:

The project is dependent on securing grant funding and will not proceed until funding is obtained.

At the time of Project Sheet preparation, no grant applications are currently pending. City staff will continue to monitor funding opportunities and are prepared to pursue grant applications as viable options become available.

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Capital Improvements Program
Fiscal Year 2025/2026 – 2026/27

Page 1 of 2 ends

Engineers Estimate: $2,525,000 Category: Critical Infrastructure Phase: Construction Useful Life: 50 yr Type: Trail FY Priority Level: 1
Priority Criteria Met: 1) Strategic Alignment 2) Grant Funds 3) Local Funds 4) Community Benefit

CIP Code: AT-05 Public Works Code: 15037 Finance Number: PK-23-001 Project Name: Franklin Creek Trail Improvement Project
Description:

The general scope of work includes accessible surfacing, safety fencing, and adjacent accessibility connection improvements along east side Franklin Creek Trail between Carpinteria Avenue and Seventh Street. The objective of this project is to provide for a safe route to school.

Justification/Priority Evaluation:

The Franklin Creek Trail serves as a key corridor within the City's multi-use trail network and is regularly used by pedestrians, including students from nearby Aliso School, as a safer and more direct alternative to adjacent streets. However, existing conditions — including an uneven surface, lack of fencing, and absence of lighting — present accessibility and safety deficiencies. This project will address those deficiencies through pedestrian facility upgrades to meet ADA standards and Safe Routes to School requirements.

The project aligns with Strategic Goal #3 (Enhance Quality of Life for Residents), Priority C:

Improve pedestrian, bicycle, and ADA accessibility while enhancing mobility options for all residents. The project has secured $1,058,000 in grant funding and is fully funded for the current fiscal year.

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Capital Improvements Program
Fiscal Year 2025/2026 – 2026/27

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Estimated Cost Per Fiscal Year:

Funding Source Per Fiscal Year:

Funding Sources Prior 2025/26 2026/27 2027/28 2028/29 2029/30 Total CDBG - 632,000 - - - - 632,000
Mea A Grant 73,000 426,000 - - - - 499,000
Parks DIF 50,000 315,000 - - - - 365,000
Measure A 149,500 523,000 - - - - 672,500
District 1 - 115,500 - - - - 115,500
Gas Tax - 184,000 - - - - 184,000
Measure X - 47,000 - - - - 47,000
Local Transportation - 10,000 - - - - 10,000
Total 272,500 2,252,500 - - - - 2,525,000
Expenditures Prior 2025/26 2026/27 2027/28 2028/29 2029/30 Total Admin - - - - - - -
Land Acquisition - - - - - - -
Permits & Fees - - - - - - -
Environmental - - - - - - -
Right-of-Way 500 - - - - - 500
Design 272,000 175,500 - - - - 447,500
Project Mgmt. - - - - - - -
Construction 1,896,000 - - - 1,896,000
Contingency - 181,000 - - - - 181,000
Total 272,500 2,252,500 - - - 2,525,000
CIP Code: AT-05 Public Works Code: 15037 Finance Number: PK-23-001 Project Name: Franklin Creek Trail Improvement Project
FY 2026/27 Budget Impact:

The construction phase is nearly 50% funded by grant. Staff anticipates the project will carry over into Fiscal Year 2026/27; sufficient funding will be carried over from Fiscal Year 2025/26 to complete construction. No additional appropriations are requested.

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Capital Improvements Program
Fiscal Year 2025/26 – 2026/27

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Engineer Estimate: $1,454,000 Category: Park Phase: Design Useful Life: 30 yr Type: Plaza FY Priority Level:

Priority Criteria Met: 1) Grant Funds 2) Community Benefit

CIP Code: PR-09 Public Works Code: 15056 Finance Number: PK-23-005 Project Name: Linden Avenue Beach-End Beautification Project (Linden Plaza Project) Description:

The general scope of work includes beautification improvements at the Linden Avenue beach-end.

The objective of this project is to provide for a more aesthetically pleasing urban park environment and transition to Carpinteria Beach.

Justification/Priority Evaluation:

Developed in partnership with the California Department of Parks and Recreation, this project enhances the visitor and community experience at the Carpinteria Beach and adjacent State campground. The project proposes an improved, dedicated public space for recreation and relaxation, contributing to the overall appeal, functionality, and coastal identity of this shared resource.

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Capital Improvements Program
Fiscal Year 2025/26 – 2026/27

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Expenditures Prior 2025/26 2026/27 2027/28 2028/29 2029/30 Total Admin - - - - - - -
Land Acquisition - - - - - - -
Permits & Fees - 10,000 - - - - 10,000
Environmental - 10,000 - - - - 10,000
Right-of-Way - 10,000 - - - - 10,000
Design 26,000 200,000 - - - - 226,000
Project Mgmt. - - - 80,000 - - 80,000
Construction - - 1,000,000 - - 1,000,000
Contingency - 48,000 - 70,000 - - 118,000
Total 26,000 278,000 - 1,150,000 - - 1,454,000
Estimated Cost Per Fiscal Year:

Funding Source Per Fiscal Year:

Funding Sources Prior 2025/26 2026/27 2027/28 2028/29 2029/30 Total State Parks Grant 18,000 195,000 - - - - 213,000
Tidelands 8,000 83,000 - - - - 91,000
TBD - - - 1,150,000 - - 1,150,000
Total 26,000 278,000 - 1,150,000 - - 1,454,000
CIP Code: PR-09 Public Works Code: 15056 Finance Number: PK-23-005 Project Name: Linden Avenue Beach-End Beautification Project (Linden Plaza) FY 2026/27 Budget Impact:

The design phase is two-thirds funded by a California Department of Parks and Recreation Grant.

Staff anticipates the project will carry over into Fiscal Year 2026/27; sufficient funding will be carried over from Fiscal Year 2025/26 to complete design. No additional appropriations are requested for the design phase. The construction phase has not yet secured funding, and a shortfall of approximately $1,150,000 is anticipated in Fiscal Year 2027/28. Staff anticipates a completed design will support future grant applications, and alternative options will be evaluated if outside funding does not materialize.

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Capital Improvements Program
Fiscal Year 2025/26 – 2026/27

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Engineers Estimate: $200,000 Category: Park Phase: Construction Useful Life: 25 years Type: Dog Park FY Priority Level:

Priority Criteria Met:

CIP Code: Public Works Code: Finance Number: PK-26-002
Project Name: Monte Vista Dog Park
Description:

The general scope of work includes the installation of a permanent dog park at Monte Vista Park.

The construction will include fencing, amenities such as benches and dog play structures, water fountains, and landscaping.

Justification/Priority Evaluation:

The City currently lacks permanent, designated infrastructure for off-leash dog recreation. This project will formalize and improve dog recreation opportunities by establishing a well-designed, designated space that promotes responsible pet ownership, reduces conflicts with other park users, and protects surrounding park areas from unintended overuse. The addition of a permanent dog park enhances community amenities, supports active lifestyles, and responds to an identified gap in recreational infrastructure.

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Capital Improvements Program
Fiscal Year 2025/26 – 2026/27

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Estimated Cost Per Fiscal Year:

Funding Source Per Fiscal Year:

Funding Sources Prior 2025/26 2026/27 2027/28 2028/29 2029/30 Total Quimby - - 150,000 - - - 150,000
Revolving Fund - - 50,000 - - - 50,000
Total - - 200,000 - - - 200,000
Expenditures Prior 2025/26 2026/27 2027/28 2028/29 2029/30 Total Admin - - - - - - -
Land Acquisition - - - - - - -
Permits & Fees - - - - - - -
Environmental - - - - - - -
Right-of-Way - - - - - - -
Design - - - - - -
Project Mgmt. - - - - - - -
Construction - - 170,000 - - 170,000
Contingency - - 30,000 - - - 30,000
Total - - 200,000 - - - 200,000
CIP Code: Public Works Code: Finance Number: PK-26-002
Project Name: Monte Vista Dog Park
FY 2026/27 Budget Impact:

The project anticipates donations in the amount of $50,000 and proposes the use of the Quimby Act fees to address any remaining gap. Combined, these sources are anticipated to fund the project in full, utilizing approximately half of the available Quimby fund balance.

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Carpinteria City CouncilJune 8, 2026

Carpinteria City Council
June 8, 2026